Legislation

Title: Small Business Fairness Act of 2018
Sponsored by: Senators Young, Benson, Currie, Manno, Muse, Nathan-Pulliam, Oaks, Ramirez, Robinson, Rosapepe, and Smith
Status: In the Senate - Hearing 1/30 at 1:30 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax review resulting from the combined reporting method; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB0842

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber Senate Calendar Date 1/19/2018 Legislative Date 1/19/2018 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/19/2018 Legislative Date 1/19/2018 Action Hearing 1/30 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Small Business Fairness Act of 2018 Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/19/2018	1/19/2018	First Reading Budget and Taxation
Senate	1/19/2018	1/19/2018	Hearing 1/30 at 1:30 p.m.
			Text - First - Small Business Fairness Act of 2018

File Code

Subjects

Statutes