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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 - Single Sales Factor Apportionment - Deferred Tax Relief
Sponsored by
Senator Guzzone
Status
In the Senate - Hearing 2/23 at 1:00 p.m.
Analysis
Fiscal and Policy Note
Synopsis
Providing a subtraction modification under the Maryland corporate income tax for certain changes to a certain corporation's deferred tax assets or liabilities that are the result of Chapters 341 and 342 of the Acts of the General Assembly of 2018; providing that the subtraction modification may be claimed only for 10 consecutive taxable years beginning with the first taxable year that begins after December 31, 2031; etc.
Committee Testimony
Details
Cross-filed with: HB0321
Introduced in a prior session as: SB0458 Session: 2019 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2022
Legislation History
Chamber
Senate
Calendar Date
2/02/2022
Legislative Date
2/02/2022
Action
First Reading Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
2/03/2022
Legislative Date
2/03/2022
Action
Hearing 2/23 at 1:00 p.m.
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
Senate 2/02/2022 2/02/2022 First Reading Budget and Taxation
Text - First - Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Senate 2/03/2022 2/03/2022 Hearing 2/23 at 1:00 p.m.
(   10-311 )
Last Updated: 3/30/2022 11:33 AM
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