Legislation

Title: Local Income Tax - Overpayments, Underpayments, and Wynne Repayments - Local Reserve Account Repayment
Sponsored by: Senators Madaleno, Kagan, King, Manno, and Peters
Status: Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 24
Analysis: Fiscal and Policy Note

Synopsis

Requiring the Comptroller to pay a county or municipal corporation that receives an underpayment of local income tax revenue from the Local Reserve Account; requiring a county or municipal corporation that receives a specified overpayment of local income tax revenue to repay the Local Reserve Account in a specified manner; requiring the Attorney General to review the U.S. Supreme Court decision, Maryland State Comptroller v. Brian Wynne, and advise the Comptroller about payment of prior year income tax refunds and interest; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): October 1, 2016

Bill imposes a local government mandate which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber Senate Calendar Date 2/08/2016 Legislative Date 2/05/2016 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/10/2016 Legislative Date 2/10/2016 Action Hearing 3/02 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/15/2016 Legislative Date 2/15/2016 Action Hearing cancelled Proceedings
Chamber Senate Calendar Date 2/15/2016 Legislative Date 2/15/2016 Action Hearing 3/14 at 10:30 a.m. Proceedings
Chamber Senate Calendar Date 3/02/2016 Legislative Date 3/02/2016 Action Hearing cancelled Proceedings
Chamber Senate Calendar Date 3/02/2016 Legislative Date 3/02/2016 Action Hearing 3/14 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/16/2016 Legislative Date 3/17/2016 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2016 Legislative Date 3/17/2016 Action Favorable with Amendments {189237/1 Report Adopted Proceedings 46
Chamber Senate Calendar Date 3/17/2016 Legislative Date 3/17/2016 Action Second Reading Passed with Amendments Proceedings 46
Chamber Senate Calendar Date 3/18/2016 Legislative Date 3/18/2016 Action Third Reading Passed (46-0) Proceedings 47
Chamber House Calendar Date 3/21/2016 Legislative Date 3/18/2016 Action First Reading Ways and Means Proceedings 50
Chamber House Calendar Date 3/24/2016 Legislative Date 3/24/2016 Action Hearing 3/24 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/24/2016 Legislative Date 3/24/2016 Action Hearing cancelled Proceedings
Chamber House Calendar Date 3/24/2016 Legislative Date 3/24/2016 Action Hearing 3/25 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/28/2016 Legislative Date 3/28/2016 Action Hearing cancelled Proceedings
Chamber House Calendar Date 3/28/2016 Legislative Date 3/28/2016 Action Hearing 3/29 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/29/2016 Legislative Date 3/29/2016 Action Hearing cancelled Proceedings
Chamber House Calendar Date 3/29/2016 Legislative Date 3/30/2016 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/30/2016 Legislative Date 3/25/2016 Action Favorable Report Adopted Proceedings 57
Chamber House Calendar Date 3/30/2016 Legislative Date 3/25/2016 Action Second Reading Passed Proceedings 57
Chamber House Calendar Date 3/31/2016 Legislative Date 3/26/2016 Action Third Reading Passed (137-0) Proceedings 58
Chamber Senate Calendar Date 3/31/2016 Legislative Date 3/27/2016 Action Returned Passed Proceedings 56
Chamber Post Passage Calendar Date 4/07/2016 Legislative Date 4/07/2016 Action Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 24 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/08/2016	2/05/2016	First Reading Budget and Taxation
Senate	2/10/2016	2/10/2016	Hearing 3/02 at 1:00 p.m.
Senate	2/15/2016	2/15/2016	Hearing cancelled
Senate	2/15/2016	2/15/2016	Hearing 3/14 at 10:30 a.m.
Senate	3/02/2016	3/02/2016	Hearing cancelled
Senate	3/02/2016	3/02/2016	Hearing 3/14 at 1:00 p.m.
Senate	3/16/2016	3/17/2016	Favorable with Amendments Report by Budget and Taxation
Senate	3/17/2016	3/17/2016	Favorable with Amendments {189237/1 Report Adopted	46
Senate	3/17/2016	3/17/2016	Second Reading Passed with Amendments	46
Senate	3/18/2016	3/18/2016	Third Reading Passed (46-0)	47
House	3/21/2016	3/18/2016	First Reading Ways and Means	50
House	3/24/2016	3/24/2016	Hearing 3/24 at 1:00 p.m.
House	3/24/2016	3/24/2016	Hearing cancelled
House	3/24/2016	3/24/2016	Hearing 3/25 at 1:00 p.m.
House	3/28/2016	3/28/2016	Hearing cancelled
House	3/28/2016	3/28/2016	Hearing 3/29 at 1:00 p.m.
House	3/29/2016	3/29/2016	Hearing cancelled
House	3/29/2016	3/30/2016	Favorable Report by Ways and Means
House	3/30/2016	3/25/2016	Favorable Report Adopted	57
House	3/30/2016	3/25/2016	Second Reading Passed	57
House	3/31/2016	3/26/2016	Third Reading Passed (137-0)	58
Senate	3/31/2016	3/27/2016	Returned Passed	56
Post Passage	4/07/2016	4/07/2016	Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 24

Documents

Date Posted	Document Name
3/17/2016	Amendments Senate - (Budget and Taxation) {189237/01 Adopted
2/09/2016	Text - First - Local Income Tax - Overpayments and Underpayments - Local Reserve Account Repayment
3/17/2016	Text - Third - Local Income Tax - Overpayments, Underpayments, and Wynne Repayments - Local Reserve Account Repayment
4/22/2016	Text - Chapter - Local Income Tax - Overpayments, Underpayments, and Wynne Repayments - Local Reserve Account Repayment
3/16/2016	Vote - Senate - Committee - Budget and Taxation
3/30/2016	Vote - House - Committee - Ways and Means
3/18/2016	Vote - Senate Floor - Third Reading Passed (46-0) - 03/18/16
3/26/2016	Vote - House Floor - Third Reading Passed (137-0) - 03/26/16

File Code

Subjects

Statutes