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Legislation


2005 Regular Session

HOUSE BILL 676

File Code: Taxes - Income Crossfiled with: SENATE BILL 403
Sponsored By:
Delegate Hixson
Entitled:
Corporate Income Tax Reform - Combined Reporting

Synopsis:

Requiring specified corporations to compute Maryland taxable income using a specified method; providing that, except as provided by and subject to regulations of the Comptroller, specified groups of corporations shall file a combined income tax return reflecting the aggregate income tax liability to all of the members of the group; requiring specified corporations to include with an income tax return or otherwise file with the Comptroller a specified statement; etc.

History by Legislative Date

House Action
2/7
First Reading Ways and Means
2/16
Hearing 3/9 at 1:00 p.m.
4/11
Unfavorable Report by Ways and Means
Senate Action
No Action

Bill indexed under the following Subjects:

COMPTROLLER
CORPORATIONS -see also- MUNICIPAL CORPORATIONS
INCOME TAX
RULES AND REGULATIONS

Bill affects the following Statutes:

Tax - General
( 10-402.1 , 10-804 , 10-811 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered
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