File Code: Taxes - Income
- Sponsored By:
-
Delegates Stein, Cardin, George, Morhaim, and Niemann
- Entitled:
-
Income Tax - Subtraction Modification - Contributions to Volunteer Fire
Companies
Providing a subtraction modification under the State income tax for
specified contributions by a corporation to a volunteer fire company;
requiring that the Comptroller may not issue more than $3,000,000 in
donation certificates for any taxable year; authorizing specified
volunteer fire companies to provide specified donation certificates to
corporations for specified charitable contributions; providing that a
donation certificate may not be carried forward; applying the Act to
taxable years beginning after December 31, 2007; etc.
Legislative date is used to record
history occuring in the Chambers
otherwise Calendar date is used.
House Action
- 2/8
- First Reading Ways and Means
- 2/13
- Hearing 3/20 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Dana Stein, District 11
- Delegate Jon S. Cardin, District 11
- Delegate Ron George, District 30
- Delegate Dan K. Morhaim, District 11
- Delegate Doyle L. Niemann, District 47
Bill indexed under the following Subjects:
- Comptroller
- Corporations -see also- Municipal Corps; Public Corps & Inst
- Exemptions
- Fire Protection
- Gifts
- Income Tax
Bill affects the following Statutes:
- Tax - General
- (
10-308 ,
10-308
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note (Displayed in PDF Format):
Available
- Amendments:
None offered
