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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
Small Business Fairness Act
Sponsored by
Senator Young
Status
In the Senate - Hearing 1/21 at 11:00 a.m.
Analysis
Fiscal and Policy Note
Synopsis
Requiring affiliated retail trade and food services corporations with multiple locations to compute Maryland taxable income using a combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using the water's edge method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file income tax returns reflecting the aggregate income tax liability of all members of the group; etc.
Committee Testimony
Details
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2021
Legislation History
Chamber
Senate
Calendar Date
8/14/2020
Legislative Date
8/14/2020
Action
Pre-filed
Proceedings
Chamber
Senate
Calendar Date
1/13/2021
Legislative Date
1/13/2021
Action
First Reading Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
12/22/2020
Legislative Date
12/22/2020
Action
Hearing 1/21 at 11:00 a.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Small Business Fairness Act
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
Senate 8/14/2020 8/14/2020 Pre-filed
Senate 1/13/2021 1/13/2021 First Reading Budget and Taxation
Senate 12/22/2020 12/22/2020 Hearing 1/21 at 11:00 a.m.
Text - First - Small Business Fairness Act
Last Updated: 4/1/2021 5:52 PM
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