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Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Corporate Income Tax - Throwback Rule and Combined Reporting
Sponsored by
Delegates Lehman, Palakovich Carr, R. Lewis, Moon, Ruth, and Stewart
Status
In the House - Hearing 2/09 at 1:00 p.m.
Analysis
Fiscal and Policy Note
Synopsis
Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; requiring affiliated corporations to compute Maryland taxable income using a certain combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using the water's edge method; etc.
Committee Testimony
Details
Bill File Type: Regular
Effective Date(s): July 1, 2022, July 1, 2023
Legislation History
Chamber
House
Calendar Date
1/20/2022
Legislative Date
1/20/2022
Action
First Reading Ways and Means
Proceedings
Chamber
House
Calendar Date
1/26/2022
Legislative Date
1/26/2022
Action
Hearing 2/09 at 1:00 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Corporate Income Tax - Throwback Rule and Combined Reporting
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
House 1/20/2022 1/20/2022 First Reading Ways and Means
House 1/26/2022 1/26/2022 Hearing 2/09 at 1:00 p.m.
Text - First - Corporate Income Tax - Throwback Rule and Combined Reporting
(   10-311, 10-402,   10-402.1, 10-811   )
Last Updated: 7/8/2022 2:17 PM
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