MD HB1149 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 8 2021 - 25% progression, died in committee
Action: 2021-02-09 - Hearing 3/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 8 2021 - 25% progression, died in committee
Action: 2021-02-09 - Hearing 3/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Allowing a subtraction modification under the Maryland income tax for certain earned income of a certain small business for a period during which the State or county in which the small business is located was under a certain state of emergency and the Governor's emergency order required the small business to close or limit its operation; providing an exemption from the sales and use tax for certain small businesses for a certain period of time under certain emergency circumstances; etc.
Title
Small Business Tax Relief - State of Emergency Orders
Sponsors
Del. Dan Cox [R] |
History
Date | Chamber | Action |
---|---|---|
2021-02-09 | House | Hearing 3/11 at 1:30 p.m. |
2021-02-08 | House | First Reading Ways and Means |
Subjects
Comptroller
Emergencies
Exemptions
Income Tax
Local Government Mandates
Property Tax
Sales and Use Tax
Small Business
Sunset
Taxes - Income
Taxes - Property
Taxes - Sales and Use
Emergencies
Exemptions
Income Tax
Local Government Mandates
Property Tax
Sales and Use Tax
Small Business
Sunset
Taxes - Income
Taxes - Property
Taxes - Sales and Use
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 10 | 207 | (n/a) | See Bill Text |
Tax - General | 10 | 307 | (n/a) | See Bill Text |
Tax - General | 11 | 241 | (n/a) | See Bill Text |
Tax - Property | 7 | 249 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1149?ys=2021RS |
Text | https://mgaleg.maryland.gov/2021RS/bills/hb/hb1149f.pdf |