Corporate Tax Fairness Act of 2022 [SB-360]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
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 certain 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 a certain method; etc.
SB-360: Corporate Tax Fairness Act of 2022
Sponsored by: Sen. Delores Kelley
Hearing 2/09 At 1:00 P.m. on 01/26/2022
Public Safety - Untraceable and Undetectable Firearms [HB-638]
[Firearms/Gun Control ]
[Crime ]
[Public Safety ]
[Criminal Justice ]
Altering a certain definition of regulated firearm to include a certain unfinished frame or receiver; authorizing a person to continue to possess a certain firearm or unfinished frame or receiver on or after January 1, 2022, if the firearm or unfinished frame or receiver is marked with a unique serial number and the person maintains a certain record log; prohibiting a person from possessing a certain firearm or unfinished frame or receiver on or after January 1, 2022; providing certain penalties; etc.
HB-638: Public Safety - Untraceable and Undetectable Firearms
Sponsored by: Rep. Lesley Lopez
Hearing 3/01 At 1:30 P.m. on 02/05/2021
Corporate Tax Fairness Act of 2021 [SB-511]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
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 certain 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 a certain method; etc.
SB-511: Corporate Tax Fairness Act of 2021
Sponsored by: Sen. Delores Kelley
Hearing 2/03 At 1:00 P.m. on 01/25/2021
Election Law – Foreign Manufacture of Election Systems – Notification and Termination of Contract [HB-369]
[Elections ]
[Voting Rights ]
[Cybersecurity ]
[Technology and Innovation ]
[National Security ]
Prohibiting the State Board of Elections from approving a contract with an election service provider unless the contract requires the election service provider to report to the State Administrator of Elections if any stage in the manufacturing of a component of the provider's election system occurred outside the United States or if any material change to a component in any stage in the manufacturing of an election system occurred outside the United States; requiring the State Administrator to forward the report within 5 days; etc.
HB-369: Election Law – Foreign Manufacture of Election Systems – Notification and Termination of Contract
Sponsored by: Rep. Samuel Rosenberg
Hearing 1/19 At 1:30 P.m. on 12/22/2021
Corporate Income Tax – Combined Reporting and Subtraction Modification for Combined Groups of Corporations [HB-172]
[Taxes ]
[Finance ]
[Small Business ]
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; requiring, subject to regulations adopted by the Comptroller, certain groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to adopt certain regulations; etc.
HB-172: Corporate Income Tax – Combined Reporting and Subtraction Modification for Combined Groups of Corporations
Sponsored by: Rep. Mary Lehman
First Reading Ways And Means on 01/13/2021
Small Business Fairness Act of 2018 [SB-227]
[Taxes ]
[Small Business ]
[Food ]
Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax review resulting from the combined reporting method; etc.
SB-227: Small Business Fairness Act of 2018
Sponsored by: Sen. James Rosapepe
Hearing 1/30 At 1:30 P.m. on 01/30/2018
Corporate Income Tax - Federal Repatriation Holiday [SB-166]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Economic Development ]
Providing a subtraction modification under the Maryland corporate income tax for certain dividends included in federal taxable income as a result of a certain repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if certain federal legislation is enacted; applying the Act to all taxable years beginning after December 31, 2017; etc.
SB-166: Corporate Income Tax - Federal Repatriation Holiday
Sponsored by: Sen. Stephen Hershey
Hearing 2/21 At 1:00 P.m. on 02/21/2018
Corporate Income Tax - Single Sales Factor Apportionment [SB-1090]
[Taxes ]
[Finance ]
[Small Business ]
[Economic Development ]
Altering the formula used to apportion certain income to the State for certain corporations that carry on a trade or business within and outside the State; authorizing certain corporations to elect to use a certain formula to apportion certain income; requiring certain corporations to apportion certain income from certain intangible investments in a certain manner; and applying the Act to all taxable years beginning after December 31, 2017.
SB-1090: Corporate Income Tax - Single Sales Factor Apportionment
Sponsored by: Sen. Guy Guzzone
Approved By The Governor - Chapter 341 on 04/24/2018
Small Business Fairness Act of 2018 [HB-842]
[Small Business ]
[Taxes ]
[Food ]
Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax revenue resulting from the combined reporting method; etc.
HB-842: Small Business Fairness Act of 2018
Sponsored by: Rep. Eric Bromwell
Hearing 2/28 At 1:00 P.m. (ways And Means) on 02/28/2018
Corporate Income Tax - Single Sales Factor Apportionment [HB-1794]
[Taxes ]
[Finance ]
[Small Business ]
[Economic Development ]
Altering the formula used to apportion income to the State for certain corporations that carry on a trade or business within and outside the State; authorizing certain corporations to elect to use a certain formula to apportion certain income; requiring certain corporations to apportion certain income from certain intangible investments in a certain manner; and applying the Act to taxable years beginning after December 31, 2017.
HB-1794: Corporate Income Tax - Single Sales Factor Apportionment
Sponsored by: Rep. Anne Kaiser
Approved By The Governor - Chapter 342 on 04/24/2018
Public-Private Partnerships - Public Notice of Solicitations and Approval of Agreements [HB-1556]
[Budget and Spending ]
[Construction ]
[Economic Development ]
[Finance ]
[Funding ]
[Infrastructure ]
[Investments ]
[Public Safety ]
[Real Estate ]
[Small Business ]
[Trade ]
Prohibiting a certain reporting agency from issuing a public notice of solicitation for a public-private partnership unless the reporting agency provided certain notice and an opportunity to submit written comments to certain counties and municipalities; prohibiting the Board of Public Works, except under certain circumstances, from approving a public-private partnership agreement submitted by a certain reporting agency that involves foreign investment; etc.
HB-1556: Public-Private Partnerships - Public Notice of Solicitations and Approval of Agreements
Sponsored by: Rep. Joseph Vallario
Unfavorable Report By Environment And Transportation on 03/16/2018
Corporate Income Tax - Federal Repatriation Holiday [HB-1322]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Economic Development ]
Providing a subtraction modification under the Maryland corporate income tax for certain dividends included in federal taxable income as a result of a certain repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if certain federal legislation is enacted; applying the Act to all taxable years beginning after December 31, 2017; etc.
HB-1322: Corporate Income Tax - Federal Repatriation Holiday
Sponsored by: Rep. Haven Shoemaker
Hearing 3/07 At 1:00 P.m. on 03/07/2018
Corporate Income Tax - Combined Reporting [SB-377]
[Taxes ]
[Finance ]
Requiring certain 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 a certain method; requiring, subject to regulations adopted by the Comptroller, certain groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to adopt certain regulations; etc.
SB-377: Corporate Income Tax - Combined Reporting
Sponsored by: Sen. Delores Kelley
Hearing 2/20 At 1:00 P.m. on 02/01/2019
Corporate Income Tax - Single Sales Factor Apportionment Exemption - Worldwide Headquartered Company Election [SB-1022]
[Taxes ]
[Small Business ]
[Economic Development ]
[Labor, Jobs, Employment ]
Requiring a certain worldwide headquartered company, if the company's parent corporation is a franchisor, to employ at the parent corporation's principal executive office in the State at least 400 full-time employees at all times between July 1, 2017, and June 30, 2020, in order to elect to use a certain formula to apportion certain income to the State for purposes of the income tax on corporations; and providing for the application of the Act.
SB-1022: Corporate Income Tax - Single Sales Factor Apportionment Exemption - Worldwide Headquartered Company Election
Sponsored by: Sen. Guy Guzzone
Favorable Report By Budget And Taxation on 04/08/2019
Courts - Statute of Limitations - Civil Actions Arising Out of Human Rights Abuses [SB-903]
[Human Rights ]
[Crime ]
[Criminal Justice ]
Extending the statute of limitations to 10 years for specified civil actions under specified circumstances; applying the Act retroactively to any cause of action described in the Act arising on or after October 1, 2006; and making the provisions of the Act severable.
SB-903: Courts - Statute of Limitations - Civil Actions Arising Out of Human Rights Abuses
Sponsored by: Sen. James Rosapepe
Unfavorable Report By Judicial Proceedings on 03/14/2016
Professional Corporations - Approval of Corporate Name by Licensing Unit and Professional Organization - Exemption [SB-66]
[Healthcare ]
[Law Enforcement ]
Exempting professional corporations in which a majority of the stockholders are individuals who are licensed, certified, or otherwise authorized to practice a health occupation under the Health Occupations Article from the requirement that the name of a professional corporation must be approved by the appropriate licensing unit and professional organization; providing that the exemption does not apply to a professional corporation that provides dental services; etc.
SB-66: Professional Corporations - Approval of Corporate Name by Licensing Unit and Professional Organization - Exemption
Sponsored by: Sen. Stephen Waugh
Approved By The Governor - Chapter 335 on 05/10/2016
Corporations and Associations - Filing Fees - Reductions [SB-385]
[Taxes ]
[Small Business ]
[Budget and Spending ]
[Economic Development ]
Reducing on a specified timetable specified filing fees paid by corporations and other business entities to the State Department of Assessments and Taxation.
SB-385: Corporations and Associations - Filing Fees - Reductions
Sponsored by: Sen. Jim Mathias
Hearing 2/24 At 1:00 P.m. on 02/24/2016
Corporations and Business Entities - Filing Fees and Combined Reporting [SB-34]
[Taxes ]
[Small Business ]
[Budget and Spending ]
[Economic Development ]
Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring the Comptroller to report to the General Assembly, on or before March 31 of each calendar year, an estimate of the total additional revenue to be collected as a result of the specified requirement; etc.
SB-34: Corporations and Business Entities - Filing Fees and Combined Reporting
Sponsored by: Sen. Ronald Young
Hearing 1/27 At 1:00 P.m. on 01/27/2016
Department of Economic Competitiveness and Commerce - Expansion of International Market Presence - Feasibility Study [HB-622]
[Economic Development ]
[Trade ]
[Small Business ]
[International ]
[Funding ]
Requiring the Department of Economic Competitiveness and Commerce to conduct or hire a consultant to conduct a specified feasibility study relating to the expansion of the international market presence of businesses in the State; requiring the Department to report the findings of the feasibility study to the Governor and the General Assembly within 6 months after receipt of funding for the study; etc.
HB-622: Department of Economic Competitiveness and Commerce - Expansion of International Market Presence - Feasibility Study
Sponsored by: Rep. Carol Krimm
Unfavorable Report By Economic Matters on 02/29/2016
Courts - Statute of Limitations - Civil Actions Arising Out of Human Rights Abuses [HB-519]
[Human Rights ]
[Crime ]
[Law Enforcement ]
[Race and Civil Rights ]
[Criminal Justice ]
Extending the statute of limitations to 10 years for specified civil actions under specified circumstances; applying the Act retroactively to any cause of action described in the Act arising on or after October 1, 2006; and making the provisions of the Act severable.
HB-519: Courts - Statute of Limitations - Civil Actions Arising Out of Human Rights Abuses
Sponsored by: Sen. William Smith
Unfavorable Report By Judiciary on 03/07/2016