MD HB455 | 2024 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on May 16 2024 - 100% progression
Action: 2024-05-16 - Approved by the Governor - Chapter 729
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Unknown
Status: Passed on May 16 2024 - 100% progression
Action: 2024-05-16 - Approved by the Governor - Chapter 729
Text: Latest bill text (Chaptered) [PDF]
Summary
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.
Title
Comptroller - Electronic Tax and Fee Return Filing Requirements
Sponsors
| No sponsor information available at this time. |
Roll Calls
2024-04-03 - Senate - Third Reading Passed (Y: 40 N: 7 NV: 0 Abs: 0) [PASS]
2024-03-15 - House - Third Reading Passed (Y: 133 N: 1 NV: 2 Abs: 5) [PASS]
2024-03-15 - House - Third Reading Passed (Y: 133 N: 1 NV: 2 Abs: 5) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-05-16 | House | Approved by the Governor - Chapter 729 |
| 2024-04-04 | House | Returned Passed |
| 2024-04-03 | Senate | Third Reading Passed (40-7) |
| 2024-03-29 | Senate | Favorable Adopted Second Reading Passed |
| 2024-03-29 | Senate | Favorable Report by Budget and Taxation |
| 2024-03-18 | Senate | Referred Budget and Taxation |
| 2024-03-15 | House | Third Reading Passed (133-1) |
| 2024-03-14 | House | Second Reading Passed with Amendments |
| 2024-03-14 | House | Favorable with Amendments {483123/1 Adopted |
| 2024-03-13 | House | Favorable with Amendments Report by Ways and Means |
| 2024-01-24 | House | Hearing 2/08 at 1:00 p.m. |
| 2024-01-22 | House | First Reading Ways and Means |
Same As/Similar To
SB677 (Crossfiled) 2024-05-16 - Approved by the Governor - Chapter 730
Subjects
Admissions and Amusement Tax
Advertising
Alcoholic Beverages
Chesapeake Bay Restoration
Civil Offenses
Comptroller
Corporations
Developmentally Disabled Persons
Elderly Persons
Electronic Commerce
Electronic Government
Fees
Fuel Tax
Hearings
Income Tax
Motor Vehicle Equipment
Notices
Penalties and Sentences
Physically Disabled Persons
Religion
Rules and Regulations
Sales and Use Tax
Tax Preparers
Tax Returns
Taxes - Miscellaneous
Telecommunications and Information Technology
Time
Tobacco and Nicotine
Utilities
Advertising
Alcoholic Beverages
Chesapeake Bay Restoration
Civil Offenses
Comptroller
Corporations
Developmentally Disabled Persons
Elderly Persons
Electronic Commerce
Electronic Government
Fees
Fuel Tax
Hearings
Income Tax
Motor Vehicle Equipment
Notices
Penalties and Sentences
Physically Disabled Persons
Religion
Rules and Regulations
Sales and Use Tax
Tax Preparers
Tax Returns
Taxes - Miscellaneous
Telecommunications and Information Technology
Time
Tobacco and Nicotine
Utilities
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Environment | 9 | 1605.2 | (n/a) | See Bill Text |
| Environment | 9 | 228 | (n/a) | See Bill Text |
| Tax - General | 1 | 208 | (n/a) | See Bill Text |
| Tax - General | 10 | 809.1 | (n/a) | See Bill Text |
| Tax - General | 10 | 812.1 | (n/a) | See Bill Text |
| Tax - General | 10 | 817 | (n/a) | See Bill Text |
| Tax - General | 10 | 819.1 | (n/a) | See Bill Text |
| Tax - General | 10 | 824 | (n/a) | See Bill Text |
| Tax - General | 11 | 502.2 | (n/a) | See Bill Text |
| Tax - General | 12 | 202.1 | (n/a) | See Bill Text |
| Tax - General | 2 | 118 | (n/a) | See Bill Text |
| Tax - General | 4 | 201 | (n/a) | See Bill Text |
| Tax - General | 5 | 201 | (n/a) | See Bill Text |
| Tax - General | 9 | 308 | (n/a) | See Bill Text |
