File Code: Taxes - Income
- Sponsored By:
-
Delegate Barve
- Entitled:
-
Income Tax - Part-Year Residents - Proration of Modifications and
Deductions
Repealing the authority of the Comptroller to require that part-year
residents use a method to prorate addition and subtraction
modifications and deductions used to determine Maryland taxable income
other than the statutorily prescribed method based on the number of
months of the year the part-year resident was a resident; and applying
the Act to taxable years beginning after December 31, 1995.
House Action
- 1/29
- First Reading Ways and Means
- 2/7
- Hearing 2/21 at 11:00 a.m.
- 3/4
- Unfavorable Report by Ways and Means
Senate Action
- No Action
- Bill indexed under the following Subjects:
- COMPTROLLER
- EXEMPTIONS
- INCOME TAX
- NONRESIDENTS -see also- ALIENS
- Bill affects the following Statute:
- Tax - General
- (
10-220
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
None available
