Altering eligibility for a subtraction modification under the Maryland income tax for the first $100,000 of income received during a taxable year by an individual who is at least 75 years old, rather than 100 years old; and applying the Act to all taxable years beginning after December 31, 2022.
Bill File Type: Regular
Effective Date(s): July 1, 2023
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Last Updated: 6/9/2023 3:02 PM