MD HB495 | 2021 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 30 2021 - 100% progression
Action: 2021-05-30 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 30 2021 - 100% progression
Action: 2021-05-30 - Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763
Text: Latest bill text (Chaptered) [PDF]
Summary
Prohibiting, except under certain circumstances, the retroactive application of certain amendments to the Internal Revenue Code to the determination of Maryland taxable income; and applying the Act to all taxable years beginning after December 31, 2020.
Title
Income Tax - Internal Revenue Code Amendments - Decoupling
Sponsors
Roll Calls
2021-04-12 - Senate - Third Reading Passed (Y: 41 N: 6 NV: 0 Abs: 0) [PASS]
2021-03-20 - House - Third Reading Passed (Y: 127 N: 3 NV: 5 Abs: 6) [PASS]
2021-03-20 - House - Third Reading Passed (Y: 127 N: 3 NV: 5 Abs: 6) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2021-05-30 | House | Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763 |
| 2021-04-12 | House | Returned Passed |
| 2021-04-12 | Senate | Third Reading Passed (41-6) |
| 2021-04-09 | Senate | Motion Special Order until 4/10 (Senator Ready) Adopted |
| 2021-04-08 | Senate | Second Reading Passed |
| 2021-04-08 | Senate | Favorable Adopted |
| 2021-04-08 | Senate | Favorable Report by Budget and Taxation |
| 2021-03-23 | Senate | Hearing 3/30 at 1:00 p.m. |
| 2021-03-22 | Senate | Referred Budget and Taxation |
| 2021-03-20 | House | Third Reading Passed (127-3) |
| 2021-03-19 | House | Second Reading Passed with Amendments |
| 2021-03-19 | House | Favorable with Amendments {115667/1 Adopted |
| 2021-03-18 | House | Favorable with Amendments Report by Ways and Means |
| 2021-01-18 | House | Hearing 2/04 at 1:30 p.m. |
| 2021-01-15 | House | First Reading Ways and Means |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 108 | (n/a) | See Bill Text |
| Tax - General | 10 | 205 | (n/a) | See Bill Text |
| Tax - General | 10 | 306 | (n/a) | See Bill Text |
