File Code: Taxes - Income
- Sponsored By:
-
Delegates Hixson, Bozman, C. Davis, Gordon, Healey, Howard,
Marriott, and Patterson
- Entitled:
-
Corporate Income Tax Reform
Authorizing the Comptroller to allocate income, deductions, credits,
or allowances between and among two or more organizations under
specified circumstances; requiring specified interest expenses and
intangible expenses to be added to the federal taxable income of a
corporation for the purpose of determining Maryland modified income
under specified circumstances; and providing that the Act shall be
applicable to taxable years beginning after December 31, 2003.
House Action
- 2/12
- First Reading Ways and Means
- 2/18
- Hearing 2/25 at 1:00 p.m.
Senate Action
- No Action
- Sponsored by:
- Delegate Sheila E. Hixson, District 20
- Delegate K. Bennett Bozman, District 38B
- Delegate Clarence Davis, District 45
- 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:
- COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
- COMPTROLLER
- COPYRIGHT
- CORPORATIONS -see also- MUNICIPAL CORPORATIONS
- FEES -see also- DEVELOPMENT FEES AND TAXES
- INCOME TAX
- INTEREST
- INTERNATIONAL AFFAIRS -see also- FOREIGN TRADE
- INTERSTATE AFFAIRS
- PENALTIES
- REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
- RULES AND REGULATIONS
- SECURITIES
- Bill affects the following Statutes:
- Tax - General
- (
10-109 ,
10-306.1 ,
10-804
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
