Allowing a subtraction modification under the Maryland income tax for certain tolls paid through the use of the E-ZPass Maryland program; providing that the subtraction modification does not apply unless the amount of qualified toll expenses incurred by the taxpayer during the taxable year equals or exceeds $300; requiring a taxpayer to submit proof of the amount of toll charges paid during the taxable year to qualify for the subtraction modification; applying the Act to taxable years beginning after December 31, 2019; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2020
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Last Updated: 9/22/2020 1:34 PM