Authorizing a subtraction modification under the Maryland income tax for up to $50,000 of income received during a taxable year by an individual who is at least 100 years old; and applying the Act to taxable years beginning after December 31, 2020.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2021
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Last Updated: 1/29/2021 12:51 PM