Tax Returns
Maryland 2024 Regular Session
Alcoholic Beverages - Breweries, Wineries, and Distilleries - Direct Delivery [SB-1041]
[Alcoholic Beverages ]
[Consumer Protection ]
[Small Business ]
[Transportation and Motor Vehicles ]
Establishing direct-to-consumer alcoholic beverages delivery permits authorizing the direct delivery of beer, wine, or liquor to a consumer in the State; establishing the requirements an individual must meet to qualify for a direct-to-consumer alcoholic beverages delivery permit; establishing a maximum amount that a recipient of an alcoholic beverages delivery may receive annually; and repealing a maximum amount that a consumer may purchase when visiting certain alcoholic beverage manufacturers.
Sponsored by: Sen. William Folden
Approved By The Governor - Chapter 918 on 05/16/2024
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Gettr Maryland 2024 Regular Session
Comprehensive Community Safety Funding Act [HB-935]
[Firearms/Gun Control ]
[Taxes ]
[Crime ]
[Funding ]
[Public Safety ]
Imposing an excise tax on certain gross receipts of certain firearms dealers derived from the sales of firearms, firearm accessories, and ammunition in the State; etc.
Sponsored by: Rep. Eric D. Ebersole
First Reading Ways And Means on 02/02/2024
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Maryland 2024 Regular Session
Fair Share for Maryland Act of 2024 [SB-766]
[Taxes ]
[Budget and Spending ]
Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after a certain date; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; 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; altering the State income tax rate on Maryland taxable income of certain individuals; etc.
Sponsored by: Sen. James C. Rosapepe
First Reading Budget And Taxation on 02/01/2024
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Maryland 2024 Regular Session
Comprehensive Community Safety Funding Act [SB-784]
[Firearms/Gun Control ]
[Taxes ]
[Funding ]
[Public Safety ]
[Law Enforcement ]
[Crime ]
Altering the sales and use tax rate imposed on firearms, firearm accessories, and ammunition from 6% to 11%; and providing that the sales and use tax does not apply to the sale of certain firearm accessories and ammunition.
Sponsored by: Sen. William C. Ferguson
Hearing 3/28 At 12:00 P.m. on 03/28/2024
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Maryland 2024 Regular Session
Abandoned Cemeteries Fund - Establishment and Income Tax Checkoff [HB-828]
[Taxes ]
[Funding ]
[Community Development ]
Establishing the Abandoned Cemeteries Fund to provide for the care, preservation, maintenance, and restoration of abandoned cemeteries in the State; establishing a certain income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fund; and requiring the Comptroller to include a checkoff on individual income tax return forms for voluntary contributions to the Fund and to include certain information in each individual income tax return package.
Sponsored by: Rep. Christopher Troy Adams
First Reading Ways And Means on 01/31/2024
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Maryland 2024 Regular Session
Prince George’s County – Income Tax – Credit for Employers Providing Parental Engagement Leave PG 412–24 [HB-818]
[Taxes ]
[Education ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
[Children and Youth ]
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to develop and make available a certain certification form; requiring a certain qualified employee to obtain the signatures of a certain county board member and certain school personnel under certain circumstances; and making the credit refundable under certain circumstances.
Sponsored by: No sponsors
Withdrawn By Sponsor on 03/06/2024
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Maryland 2024 Regular Session
Prince George's County - Income Tax - Credit for Employers Providing Parental Engagement Leave [SB-721]
[Taxes ]
[Education ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
[Children and Youth ]
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to develop and make available a certain certification form; requiring a certain qualified employee to obtain the signatures of a certain county board member and certain school personnel under certain circumstances; and making the credit refundable under certain circumstances.
Sponsored by: Sen. Joanne C. Benson
Hearing 2/14 At 1:00 P.m. on 02/01/2024
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Maryland 2024 Regular Session
Income Tax - Subtraction Modification - Losses From Theft or Fraud [SB-717]
[Taxes ]
[Consumer Protection ]
[Crime ]
[Law Enforcement ]
Allowing, subject to certain limitations, a subtraction modification under the Maryland income tax for certain personal casualty losses related to a theft or fraud scheme; and applying the Act to taxable years beginning after December 31, 2023.
Sponsored by: Sen. James C. Rosapepe
Hearing 2/14 At 1:00 P.m. on 02/01/2024
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Maryland 2024 Regular Session
Comptroller - Electronic Tax and Fee Return Filing Requirements [SB-677]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
Requiring that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for certain taxes; prohibiting a certain tax return preparer or software company from charging a separate fee for the electronic filing of authorized tax documents; and prohibiting a software company from selling different versions of the same tax software under certain circumstances.
Sponsored by: No sponsors
Approved By The Governor - Chapter 730 on 05/16/2024
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Maryland 2024 Regular Session
Abandoned Cemeteries Fund - Establishment and Income Tax Checkoff [SB-647]
[Taxes ]
[Community Development ]
[Funding ]
[Grants ]
Establishing the Abandoned Cemeteries Fund to provide for the care, preservation, maintenance, and restoration of abandoned cemeteries in the State; establishing a certain income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fund; and requiring the Comptroller to include a checkoff on individual income tax return forms for voluntary contributions to the Fund and to include certain information in each individual income tax return package.
Sponsored by: Sen. Arthur Ellis
Hearing Canceled on 02/09/2024
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Maryland 2024 Regular Session
Disclosure of Tax Information - Tax Compliance Activity and Binding Data Use Agreements [SB-679]
[Taxes ]
[Data Privacy ]
Altering the definition of "tax information" for purposes of provisions of law governing the confidentiality and disclosure of tax information; authorizing, subject to certain limitations, the disclosure of tax information to certain tax compliance organizations and governmental entities to assist the Comptroller in certain tax compliance activity; requiring the Comptroller, when disclosing tax information, to require the person or entity to whom the information is to be disclosed to enter into a certain agreement; etc.
Sponsored by: No sponsors
Referred Rules And Executive Nominations on 04/04/2024
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Maryland 2024 Regular Session
Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act) [SB-675]
[Taxes ]
[Consumer Protection ]
[Ethics ]
[Law Enforcement ]
[Crime ]
Requiring the State Board of Individual Tax Preparers, on or before January 1, 2026, to publish on the Board's website a certain code of ethics and certain rules of professional conduct; requiring the Board to notify the Field Enforcement Bureau of the Comptroller's Office of a certain violation within 5 business days after the Board determines that the violation has occurred; granting certain employees of the Bureau certain powers, duties, and responsibilities for enforcing laws pertaining to income tax preparation; etc.
Sponsored by: No sponsors
Approved By The Governor - Chapter 732 on 05/16/2024
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Maryland 2024 Regular Session
Income Tax - Credit for Employers Providing Parental Engagement Leave [HB-717]
[Taxes ]
[Education ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
[Children and Youth ]
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to develop and make available a certain certification form; requiring a certain qualified employee to obtain the signatures of a certain county board member and certain school personnel under certain circumstances; and making the credit refundable under certain circumstances.
Sponsored by: Rep. Jheanelle K. Wilkins
First Reading Ways And Means on 01/26/2024
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Maryland 2024 Regular Session
Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act) [HB-452]
[Taxes ]
[Consumer Protection ]
[Ethics ]
[Law Enforcement ]
Requiring the State Board of Individual Tax Preparers to publish on the Board's website a certain code of ethics and rules of professional conduct by January 1, 2026; requiring the Board to notify the Comptroller and the Field Enforcement Bureau of a violation within 5 business days after the Board determines that the violation has occurred; granting certain employees of the Bureau certain powers, duties, and responsibilities for enforcing laws pertaining to income tax preparation; etc.
Sponsored by: No sponsors
Approved By The Governor - Chapter 731 on 05/16/2024
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Maryland 2024 Regular Session
Comptroller - Electronic Tax and Fee Return Filing Requirements [HB-455]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
Requiring, for periods beginning after December 31, 2026, that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for certain taxes; prohibiting a certain tax return preparer or software company from charging a separate fee for the electronic filing of certain tax documents; and prohibiting a software company from selling different versions of the same tax software under certain circumstances.
Sponsored by: No sponsors
Approved By The Governor - Chapter 729 on 05/16/2024
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Maryland 2024 Regular Session
Disclosure of Tax Information - Tax Compliance Activity and Binding Data Use Agreements [HB-454]
[Taxes ]
[Data Privacy ]
[Law Enforcement ]
Altering the definition of "tax information" for purposes of law governing the confidentiality and disclosure of tax information; authorizing, subject to certain limitations, the disclosure of certain tax information to certain tax compliance organizations and governmental entities to assist the Comptroller in tax compliance activity; requiring the Comptroller to require the party to whom the information is to be disclosed to enter into a written, binding agreement regarding the use and security of the tax information; etc.
Sponsored by: No sponsors
Approved By The Governor - Chapter 728 on 05/16/2024
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Maryland 2024 Regular Session
Homeowners' Property Tax Credit - Application - Attestation of Gross Income [SB-283]
[Property Tax ]
[Taxes ]
[Housing ]
Authorizing an applicant for the homeowners' property tax credit to attest to gross income on an application in lieu of providing an income tax return to the State Department of Assessments and Taxation under certain circumstances; and applying the Act to all taxable years beginning after June 30, 2024.
Sponsored by: Sen. Budget and Taxation
Approved By The Governor - Chapter 79 on 04/09/2024
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Maryland 2024 Regular Session
Economic Development - Entrepreneurial Leave Tax Credit Program [HB-33]
[Economic Development ]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
Establishing the Entrepreneurial Leave Tax Credit Program in the Department of Commerce to encourage employers to implement leave policies that provide unpaid leave for employees for the purpose of establishing or expanding an employee business in the State; requiring the Department to conduct research on the benefits of entrepreneurship, the creation of leave policies, and the utilization of entrepreneurial leave by employees; and allowing a credit against the State income tax for certain employers.
Sponsored by: Rep. Jazz Lewis
Hearing 2/01 At 1:00 P.m. (ways And Means) on 01/11/2024
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Maryland 2024 Regular Session
Income Tax - Credit for Individuals Without Motor Vehicles (One Less Car Act of 2024) [HB-89]
[Taxes ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
Allowing, for taxable years beginning after December 31, 2023, but before January 1, 2029, a credit against the State income tax for certain qualified taxpayers if, for at least 6 months of the taxable year, the taxpayers were not listed as an insured on another individual's personal motor vehicle liability insurance policy and the taxpayers and entities controlled by the taxpayers or the taxpayers' dependents did not own or lease a motor vehicle required to be registered with a state; making the credit refundable; etc.
Sponsored by: Rep. Robbyn Lewis
Hearing 2/01 At 1:00 P.m. on 01/11/2024
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Maryland 2024 Regular Session
Income Tax - Credit for Employers Providing Parental Engagement Leave [SB-64]
[Taxes ]
[Education ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
[Children and Youth ]
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to develop and make available a certain certification form; requiring a certain qualified employee to obtain the signatures of a certain county board member and certain school personnel under certain circumstances; and making the credit refundable under certain circumstances.
Sponsored by: Sen. Joanne C. Benson
First Reading Budget And Taxation on 01/10/2024