MD HB661 | 2021 | Regular Session


Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 22 2021 - 25% progression, died in chamber
Action: 2021-02-15 - Withdrawn by Sponsor
Text: Latest bill text (Introduced) [PDF]


Repealing Maryland income tax modifications for specified deductions for the cost of business property that is treated as an expense for federal income tax purposes; repealing Maryland income tax modifications for a specified additional depreciation allowance under the federal income tax for specified business property; and applying the Act to all taxable years beginning after December 31, 2020.

Tracking Information

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Income Tax - Expensing of Business Property and Bonus Depreciation - Recoupling With Federal Law



2021-02-15HouseWithdrawn by Sponsor
2021-02-11HouseHearing canceled
2021-01-26HouseHearing 2/11 at 1:30 p.m.
2021-01-22HouseFirst Reading Ways and Means


Code Citations

ChapterArticleSectionCitation TypeStatute Text
Tax - General10210.1(n/a)See Bill Text

Maryland State Sources

Bill Comments