File Code: Taxes - Income
- Sponsored By:
-
Delegate Rosapepe
- Entitled:
-
Contributions to Employee Stock Ownership Plans
Requiring the amount allowed as a deduction under the Internal Revenue
Code for employer contributions to a trust that forms part of an
employee stock ownership plan to be added to the federal taxable
income of a corporation to determine Maryland modified income under
specified circumstances; and applying the Act.
House Action
- 2/23
- First Reading Ways and Means
- Hearing 3/14 at 1:00 p.m.
Senate Action
- No Action
- Bill indexed under the following Subjects:
- CORPORATIONS -see also- MERGERS
- EXEMPTIONS
- INCOME TAX
- SECURITIES
- WORK, LABOR AND EMPLOYMENT -see also- LEAVE, OVERTIME
- Bill affects the following Statute:
- Tax - General
- (
10-305
)
- Bill Text:
- First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
Amendments:
None available
