EMERGENCY BILL
File Code: Taxes - Income
Prior Year Introduction As:
SB 1069/09 - SRU
Crossfiled with: SENATE BILL 574
- Sponsored By:
-
Delegates Hixson, Cardin, Doory, Frick, Gilchrist, Ivey, Kaiser, Olszewski,
Rice, Ross, and Stukes
- Entitled:
-
Income Tax - Net Operating Loss Deductions - Loss from Criminal Fraud or
Embezzlement
Providing that a Maryland income tax provision requiring addition or
subtraction modifications to federal adjusted gross income to
determine Maryland adjusted gross income of an individual without
regard to the special net operating loss carryback period provided
under � 172(b)(1)(H) of the Internal Revenue Code is not applicable to
net operating losses covered under I.R.S. Revenue Ruling 2009-9 and
substantiated under I.R.S. Revenue Procedure 2009-20; making the Act
an emergency measure; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
House Action
- 1/25
- First Reading Ways and Means
- 1/27
- Hearing 2/11 at 1:00 p.m.
- 2/12
- Hearing cancelled
- Hearing 2/25 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Sheila E. Hixson, District 20
- Delegate Jon S. Cardin, District 11
- Delegate Ann Marie Doory, District 43
- Delegate C. William Frick, District 16
- Delegate Jim Gilchrist, District 17
- Delegate Jolene Ivey, District 47
- Delegate Anne R. Kaiser, District 14
- Delegate John A. Olszewski, Jr., District 6
- Delegate Craig L. Rice, District 15
- Delegate Justin D. Ross, District 22
- Delegate Melvin L. Stukes, District 44
Bill indexed under the following Subjects:
- Crimes and Punishments -see also- Penalties and Sentnc; etc.
- Exemptions
- Fraud -see also- Forgery
- Income Tax
- Investments -see also- Securities
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
None offered
