Passed BothConf. Cmte
- Corporate Income Tax - Federal Repatriation Holiday
- Sponsored by
- Senator Serafini
- In the Senate - Hearing 2/08 at 1:00 p.m.
- Fiscal and Policy Note
Providing a subtraction modification under the Maryland corporate income tax for specified dividends included in federal taxable income as a result of a specified repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if specified federal legislation is enacted; applying the Act to all taxable years beginning after December 31, 2016; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2017
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Last Updated: 2/3/2020 2:33 PM