File Code: Taxes - Income
- Sponsored By:
-
Delegates Hixson, Bozman, Gordon, Healey, Howard, Marriott, and
Patterson
- Entitled:
-
Corporations and Other Business Entities - Fees and Taxes
Increasing from $100 to $250 and expanding the application of fees
collected by the Department of Assessments and Taxation for the filing
of annual reports by specified entities; requiring that specified
interest expenses and intangible expenses be added to the federal
taxable income of a corporation to determine Maryland modified income
under specified circumstances; requiring specified corporations to
compute Maryland taxable income using a specified method for taxable
years beginning after 2004; etc.
House Action
- 2/7
- First Reading Ways and Means
- 2/19
- Hearing 3/4 at 1:00 p.m.
Senate Action
- No Action
- Sponsored by:
- Delegate Sheila E. Hixson, District 20
- Delegate K. Bennett Bozman, District 38B
- Delegate Michael R. Gordon, District 17
- Delegate Anne Healey, District 22
- Delegate Carolyn J. B. Howard, District 24
- Delegate Salima Siler Marriott, District 40
- Delegate Obie Patterson, District 26
- Bill indexed under the following Subjects:
- ASSESSMENTS AND TAXATION, DEPARTMENT OF
- BANKS AND TRUST COMPANIES
- COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
- COMPTROLLER
- CORPORATIONS -see also- MUNICIPAL CORPORATIONS
- CREDIT UNIONS
- FEES -see also- DEVELOPMENT FEES AND TAXES
- FINANCIAL INSTITUTIONS -see also- BANKS; CREDIT UNIONS; etc.
- INCOME TAX
- INTERSTATE AFFAIRS
- LIMITED LIABILITY COMPANIES
- NONRESIDENTS -see also- ALIENS
- PARTNERSHIPS
- REAL ESTATE INVESTMENT TRUSTS
- REPORTS
- RULES AND REGULATIONS
- SAVINGS AND LOAN ASSOCIATIONS
- Bill affects the following Statutes:
- Corporations and Associations
- (
1-203 ,
10-306.1 ,
10-402 ,
10-402.1 ,
10-804 ,
10-811
)
- Tax - General
- (
10-109
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
