Tax Returns
North Carolina 2023-2024 Session
Student Tax Reduction (STAR) Act [HB-345]
Student Tax Reduction (STAR) Act
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Gettr North Carolina 2023-2024 Session
Student Tax Reduction (STAR) Act [SB-295]
Student Tax Reduction (STAR) Act
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North Carolina 2023-2024 Session
Rev. Laws Tech., Clarifying, & Admin. Chngs [HB-228]
Rev. Laws Tech., Clarifying, & Admin. Chngs
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North Carolina 2023-2024 Session
Rev. Laws Tech., Clarifying, & Admin. Chngs [SB-174]
Rev. Laws Tech., Clarifying, & Admin. Chngs
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Maryland 2023 Regular Session
Income Tax - Credit for Cybersecurity Measures Undertaken by Small Businesses [HB-936]
Authorizing a credit against the State income tax for a certain small business that employs 50 or fewer employees for costs incurred by the small business during the taxable year for certain cybersecurity measures undertaken by the small business; making the credit refundable; and applying the Act to all taxable years beginning after Decmber 31, 2022.
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Maryland 2023 Regular Session
Income Tax - Credit for Firearm Safety Devices [SB-655]
Authorizing a credit against the State income tax for the purchase of certain firearm safety devices in an amount equal to the lesser of 100% of the purchase price or $250 during the taxable year; making the credit refundable; requiring proof of purchase to be provided to the Comptroller for a firearm safety device for which an individual is claiming a credit; and applying the Act to all taxable years beginning after December 31, 2022.
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Maryland 2023 Regular Session
Corporate Income Tax - Combined Reporting [SB-576]
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; providing a subtraction modification under the Maryland corporate income tax for certain changes to a certain combined group's deferred tax assets or liabilities that are the result of certain provisions of the Act; etc.
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Maryland 2023 Regular Session
Income Tax - Itemized Deductions [HB-647]
Allowing an individual to itemize deductions to compute Maryland taxable income whether the individual itemizes deductions on the individual's federal income tax return; and providing that Maryland itemized deductions shall be determined in a certain manner for an individual who does not itemize deductions on the individual's federal income tax return.
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Maryland 2023 Regular Session
Income Tax Checkoff - Maryland Veterans Trust Fund [SB-354]
Establishing a certain income tax checkoff for voluntary contributions to the Maryland Veterans Trust Fund; and requiring, for taxable years beginning after December 31, 2024, 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.
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Maryland 2023 Regular Session
Tax Clinics for Low-Income Marylanders - Funding - Repeal of Sunset [SB-312]
Repealing the termination date of certain provisions of law requiring the Comptroller to distribute a certain amount of certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund which provides grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.
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Maryland 2023 Regular Session
Tax Clinics for Low-Income Marylanders - Funding - Repeal of Sunset [HB-346]
Repealing the termination date of certain provisions of law requiring the Comptroller to distribute a certain amount of certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund which provides grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.
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Maryland 2023 Regular Session
Tax - Fees for Electronic Filing of Tax Documents - Prohibition (Free Filing Act of 2023) [HB-396]
Prohibiting a tax return preparer or software company from charging a separate fee for the electronic filing of certain tax documents; and establishing a civil penalty of $500 for a first violation and $1,000 for each subsequent violation of the Act.
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Maryland 2023 Regular Session
Income Tax Checkoff - Maryland Veterans Trust Fund [HB-316]
Establishing a certain income tax checkoff for voluntary contributions to the Maryland Veterans Trust Fund; requiring the Comptroller to include certain information in each individual income tax return package; etc.
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Arizona Fifty-sixth Legislature - First Regular Session (2023)
Payment settlement entities; information returns [SB-1241]
Payment settlement entities; information returns
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Maryland 2023 Regular Session
Maryland Estate Tax - Portability - Time Period for Election [HB-179]
Altering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for making a federal election; and applying the Act retroactively to any decedents dying on or after January 1, 2019.
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Maryland 2023 Regular Session
Corporate Income Tax Returns of Publicly Traded Corporations - Reporting Requirement [HB-39]
Requiring the Comptroller to submit to the Governor and the General Assembly by December 31, 2023, and each December 31 thereafter a report that identifies for the immediately preceding taxable year the number of publicly traded corporations conducting a trade or business in another state that are required to file an income tax return under the Act and the number of publicly traded corporations identified as part of the report that paid no amount of State income tax.
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Maryland 2023 Regular Session
Corporate Income Tax - Combined Reporting [HB-46]
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; providing a subtraction modification under the Maryland corporate income tax for certain changes to a certain combined group's deferred tax assets or liabilities that are the result of certain provisions of the Act; etc.
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Maryland 2023 Regular Session
Maryland Estate Tax - Portability - Time Period for Election [SB-55]
Altering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for making a federal election.
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North Carolina 2021-2022 Session
Child Tax Credit [HB-1138]
Child Tax Credit
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Maryland 2022 Regular Session
Cannabis - Legalization and Regulation (Cannabis Legalization and Equity Act) [HB-1342]
Legalizing the possession and use of a certain amount of cannabis by a person of at least a certain age; providing for expungement of records, dismissal of charges, and commutation of sentences in certain cases involving cannabis-related charges; providing for a system of regulation of the sale of cannabis by the Maryland Department of Health and local jurisdictions; and providing for the taxation of the sale of cannabis in the State.