MD HB445 | 2015 | Regular Session

Status

Sponsorship: Slight Partisan Bill (Democrat 2-1)
Status: Introduced on February 9 2015 - 25% progression, died in committee
Action: 2015-03-06 - Hearing 3/06 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Allowing a subtraction modification under the State income tax for 50% of the business income received by the owner of a small business; providing that the subtraction may not exceed $50,000 for all of the owners of a small business; authorizing the owners of a small business to allocate the subtraction modification in any manner; applying the Act to taxable years beginning after December 31, 2014; etc.

Tracking Information

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Title

Opportunity Bracket for Small Business

Sponsors


History

DateChamberAction
2015-03-06HouseHearing 3/06 at 1:00 p.m.
2015-02-09HouseFirst Reading Ways and Means

Subjects


Maryland State Sources


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