Legislation

Title: Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
Sponsored by: Senator Edwards
Status: Approved by the Governor - Chapter 222
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Allowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities; requiring the taxpayer to file certain information with the taxpayer's income tax return in order to claim the subtraction; requiring the Comptroller to adopt certain regulations and report to the General Assembly; applying the Act to certain taxable years beginning after December 31, 2020; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0711

Bill File Type: Regular

Effective Date(s): July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 1/29/2021 Legislative Date 1/29/2021 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings
Chamber Senate Calendar Date 2/02/2021 Legislative Date 2/02/2021 Action Hearing 2/24 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Hearing 2/24 at 12:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/09/2021 Legislative Date 3/09/2021 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/10/2021 Legislative Date 2/22/2021 Action Favorable with Amendments {959031/1 Proceedings 23AClick to view Recorded Media
Chamber Senate Calendar Date 3/10/2021 Legislative Date 2/22/2021 Action Motion Special Order until 3/18 (Senator Guzzone) Adopted Proceedings 23AClick to view Recorded Media
Chamber Senate Calendar Date 3/18/2021 Legislative Date 2/27/2021 Action Favorable with Amendments {959031/1 Proceedings 28AClick to view Recorded Media
Chamber Senate Calendar Date 3/18/2021 Legislative Date 2/27/2021 Action Motion Special Order until 3/19 (Senator Guzzone) Adopted Proceedings 28AClick to view Recorded Media
Chamber Senate Calendar Date 3/19/2021 Legislative Date 2/28/2021 Action Favorable with Amendments {959031/1 Adopted Proceedings 28BClick to view Recorded Media
Chamber Senate Calendar Date 3/19/2021 Legislative Date 2/28/2021 Action Second Reading Passed with Amendments Proceedings 28BClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings
Chamber Senate Calendar Date 3/19/2021 Legislative Date 3/01/2021 Action Third Reading Passed (45-0) Proceedings 29 Click to view Recorded Media
Chamber House Calendar Date 3/20/2021 Legislative Date 3/09/2021 Action Referred Ways and Means Proceedings 28 Click to view Recorded Media
Chamber House Calendar Date 3/22/2021 Legislative Date 3/22/2021 Action Hearing 4/01 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/08/2021 Legislative Date 4/08/2021 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/08/2021 Legislative Date 3/23/2021 Action Favorable with Amendments {335063/1 Adopted Proceedings 42 Click to view Recorded Media
Chamber House Calendar Date 4/08/2021 Legislative Date 3/23/2021 Action Second Reading Passed with Amendments Proceedings 42 Click to view Recorded Media
Chamber House Calendar Date 4/09/2021 Legislative Date 3/24/2021 Action Third Reading Passed (138-0) Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Senate Concurs House Amendments Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Third Reading Passed (45-0) Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/21/2021 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings
Chamber Post Passage Calendar Date 5/18/2021 Legislative Date 5/18/2021 Action Approved by the Governor - Chapter 222 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/29/2021	1/29/2021	First Reading Budget and Taxation
			Text - First - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
Senate	2/02/2021	2/02/2021	Hearing 2/24 at 1:00 p.m.
Senate	2/19/2021	2/19/2021	Hearing canceled
Senate	2/19/2021	2/19/2021	Hearing 2/24 at 12:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/09/2021	3/09/2021	Favorable with Amendments Report by Budget and Taxation
Senate	3/10/2021	2/22/2021	Favorable with Amendments {959031/1	23AClick to view Recorded Media
Senate	3/10/2021	2/22/2021	Motion Special Order until 3/18 (Senator Guzzone) Adopted	23AClick to view Recorded Media
Senate	3/18/2021	2/27/2021	Favorable with Amendments {959031/1	28AClick to view Recorded Media
Senate	3/18/2021	2/27/2021	Motion Special Order until 3/19 (Senator Guzzone) Adopted	28AClick to view Recorded Media
Senate	3/19/2021	2/28/2021	Favorable with Amendments {959031/1 Adopted	28BClick to view Recorded Media
Senate	3/19/2021	2/28/2021	Second Reading Passed with Amendments	28BClick to view Recorded Media
			Text - Third - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
Senate	3/19/2021	3/01/2021	Third Reading Passed (45-0)	29 Click to view Recorded Media
House	3/20/2021	3/09/2021	Referred Ways and Means	28 Click to view Recorded Media
House	3/22/2021	3/22/2021	Hearing 4/01 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/08/2021	4/08/2021	Favorable with Amendments Report by Ways and Means
House	4/08/2021	3/23/2021	Favorable with Amendments {335063/1 Adopted	42 Click to view Recorded Media
House	4/08/2021	3/23/2021	Second Reading Passed with Amendments	42 Click to view Recorded Media
House	4/09/2021	3/24/2021	Third Reading Passed (138-0)	43 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Senate Concurs House Amendments	46 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Third Reading Passed (45-0)	46 Click to view Recorded Media
Senate	4/12/2021	3/21/2021	Passed Enrolled
			Text - Enrolled - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
Post Passage	5/18/2021	5/18/2021	Approved by the Governor - Chapter 222
			Text - Chapter - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities

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Subjects

Statutes