Tax Returns
Maryland 2023 Regular Session
Corporate Income Tax Returns of Publicly Traded Corporations - Reporting Requirement [HB-39]
[Taxes ]
[Budget and Spending ]
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.
Sponsored by: Rep. Lorig Charkoudian
Hearing 3/29 At 1:00 P.m. on 03/23/2023
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Gettr Maryland 2023 Regular Session
Corporate Income Tax - Combined Reporting [HB-46]
[Taxes ]
[Finance ]
[Budget and Spending ]
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.
Sponsored by: Rep. Terri Hill
Hearing 2/02 At 1:00 P.m. on 01/16/2023
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Maryland 2023 Regular Session
Maryland Estate Tax - Portability - Time Period for Election [SB-55]
[Taxes ]
[Retirement ]
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.
Sponsored by: Sen. Chris West
Approved By The Governor - Chapter 713 on 05/16/2023
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North Carolina 2021-2022 Session
Child Tax Credit [HB-1138]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Child Tax Credit
Sponsored by: Rep. Mary G. Belk
Passed 1st Reading on 05/31/2022
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Maryland 2022 Regular Session
Cannabis - Legalization and Regulation (Cannabis Legalization and Equity Act) [HB-1342]
[Cannabis ]
[Taxes ]
[Healthcare ]
[Crime ]
[Criminal Justice ]
[Public Health ]
[Law Enforcement ]
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.
Sponsored by: Rep. Gabriel Acevero
Hearing 3/08 At 1:00 P.m. on 02/14/2022
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Maryland 2022 Regular Session
Homeowners' Property Tax Credit - Easy Application and Automatic Renewal [HB-1138]
[Property Tax ]
[Taxes ]
[Housing ]
Requiring the Comptroller to include on the Maryland resident individual income tax return form a certain notification concerning the homeowners' property tax credit and a certain separate form that a taxpayer may use to apply for the homeowners' property tax credit; and requiring that certain qualifying homeowners receive the homeowners' property tax credit for subsequent taxable years without being required to file an application for the credit.
Sponsored by: Rep. Terri Hill
Hearing 3/01 At 1:00 P.m. on 02/14/2022
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Maryland 2022 Regular Session
Income Tax – Credit for Cybersecurity Measures Undertaken by Small Businesses [HB-1284]
[Taxes ]
[Cybersecurity ]
[Small Business ]
[Technology and Innovation ]
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; and making the credit refundable.
Sponsored by: Rep. Nicholaus R Kipke
Hearing Canceled on 03/09/2022
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Maryland 2022 Regular Session
Income Tax Checkoff – Lions Vision Research Foundation [HB-941]
[Taxes ]
[Nonprofit ]
[Healthcare ]
[Funding ]
[Grants ]
[Public Health ]
Establishing a certain income tax checkoff for voluntary contributions to the Lions Vision Research Foundation, a nonprofit entity in the State established to support low vision research and rehabilitation to minimize the disability caused by low vision and blindness; and requiring the Comptroller to pay directly to the Foundation the contributions made through the checkoff after deducting the amount necessary to administer the checkoff.
Sponsored by: Rep. Haven Neely Shoemaker
First Reading Ways And Means on 02/10/2022
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Maryland 2022 Regular Session
Homeowners’ Property Tax Credit – Easy Application and Automatic Renewal [SB-809]
[Property Tax ]
[Taxes ]
[Housing ]
Requiring the Comptroller to include on the Maryland resident individual income tax return form a certain notification concerning the homeowners' property tax credit and a certain separate form that a taxpayer may use to apply for the homeowners' property tax credit; and requiring that certain qualifying homeowners receive the homeowners' property tax credit for subsequent taxable years without being required to file an application for the credit.
Sponsored by: Sen. Antonio Hayes
Hearing Canceled on 03/08/2022
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Maryland 2022 Regular Session
Income Tax - Subtraction Modification - Income of Health Care Workers [HB-845]
[Healthcare ]
[Taxes ]
[Labor, Jobs, Employment ]
[Public Health ]
Allowing, for tax years 2021 and 2022, a subtraction modification under the Maryland income tax for the first $25,000 of income attributable to an individual's work as a health care worker during the taxable year.
Sponsored by: Rep. Jason C. Buckel
Hearing 2/23 At 1:00 P.m. on 02/08/2022
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Maryland 2022 Regular Session
Maryland Pediatric Cancer Fund - Establishment [HB-775]
[Healthcare ]
[Funding ]
[Grants ]
[Public Health ]
[Budget and Spending ]
[Children and Youth ]
Establishing the Maryland Pediatric Cancer Fund to be used only for pediatric cancer research, prevention, and treatment; requiring the Secretary of Health to adopt regulations to implement a pediatric cancer research grant program; requiring the Governor in fiscal year 2023 to include in the annual budget bill an appropriation of $5,000,000 for the Fund; providing that if the $5,000,000 is not included in the fiscal year 2023 appropriation, then the Governor is required to include it in the fiscal year 2024 budget bill; etc.
Sponsored by: Rep. Kumar P Barve
Approved By The Governor - Chapter 253 on 05/12/2022
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Maryland 2022 Regular Session
Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief [SB-596]
[Taxes ]
[Finance ]
[Small Business ]
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.
Sponsored by: Sen. Guy J Guzzone
Hearing 2/23 At 1:00 P.m. on 02/03/2022
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Maryland 2022 Regular Session
Income Tax - Subtraction Modification - Income of Health Care Workers [SB-623]
[Healthcare ]
[Taxes ]
[Labor, Jobs, Employment ]
[Public Health ]
Allowing, for tax years 2021 and 2022, a subtraction modification under the Maryland income tax for the first $25,000 of income attributable to an individual's work as a health care worker during the taxable year.
Sponsored by: Sen. Ronald N Young
Hearing Canceled on 02/11/2022
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Maryland 2022 Regular Session
Income Tax - Credit for Pet-Friendly Rental Dwelling Units [HB-681]
[Taxes ]
[Housing ]
[Animals ]
[Consumer Protection ]
Allowing certain landlords a credit against the State income tax for rental dwelling units in which, during the taxable year, a landlord permits residential tenants to reside with companion animals; requiring the Comptroller to maintain and publish on the Comptroller's website a list of landlords who claim the credit and the properties at which each landlord permits tenants to reside with companion animals; etc.
Sponsored by: Rep. Terri Hill
First Reading Ways And Means on 01/31/2022
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Maryland 2022 Regular Session
Homeowners' Property Tax Credit - Identification of Eligible Homeowners [HB-483]
[Property Tax ]
[Taxes ]
Requiring the Comptroller, for the purpose of identifying homeowners who are eligible for but have failed to claim the homeowners' property tax credit, to identify individuals who did not file an income tax return for the 3 most recent taxable years and provide the State Department of Assessments and Taxation those individuals' contact information.
Sponsored by: Rep. Julian Ivey
Approved By The Governor - Chapter 112 on 04/12/2022
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Maryland 2022 Regular Session
Corporate Income Tax - Throwback Rule and Combined Reporting [HB-457]
[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 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; etc.
Sponsored by: Rep. Robbyn Lewis
Hearing 2/09 At 1:00 P.m. on 01/26/2022
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Maryland 2022 Regular Session
Income Tax - Credit for Pet-Friendly Rental Dwelling Units [SB-443]
[Taxes ]
[Housing ]
[Animals ]
[Consumer Protection ]
Allowing certain landlords a credit against the State income tax for rental dwelling units in which, during the taxable year, a landlord permits residential tenants to reside with companion animals; requiring the Comptroller to maintain and publish on the Comptroller's website a list of landlords who claim the credit and the properties at which each landlord permits tenants to reside with companion animals; etc.
Sponsored by: Sen. Michael A. Jackson
Hearing Canceled on 02/10/2022
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Maryland 2022 Regular Session
Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief [HB-321]
[Taxes ]
[Finance ]
[Small Business ]
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.
Sponsored by: Rep. Eric G Luedtke
Hearing 2/02 At 1:00 P.m. on 01/24/2022
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Maryland 2022 Regular Session
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.
Sponsored by: Sen. Delores G Kelley
Hearing 2/09 At 1:00 P.m. on 01/26/2022
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Maryland 2022 Regular Session
Income Tax - Maryland Earned Income Tax Credit Assistance Program for Low-Income Families [SB-369]
[Taxes ]
[Poverty ]
[Budget and Spending ]
[Human Services ]
Establishing the Maryland Earned Income Tax Credit Assistance Program for Low-Income Families to identify residents who are eligible to claim the Maryland earned income tax credit but have failed to do so and to provide these residents with a streamlined method to claim the credit; requiring the Comptroller, for a taxable year beginning after December 31, 2024, to provide certain forms to eligible residents to claim the credit; requiring the Comptroller to provide certain notice to eligible residents concerning the Program; etc.
Sponsored by: Sen. Nancy King
Approved By The Governor - Chapter 111 on 04/12/2022