Maryland Code | Chapter Tax - General

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StanceStateBillStatusSummary/TitleLast Actionsort icon
MDSB61EnrollRequiring telephone companies and commercial mobile radio service (CMRS) providers to keep records of 9-1-1 fees collected and remitted for at least 4 years after the fees are remitted; requiring the Comptroller, in consultation with the Emergency Nu...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB121EnrollProviding an exemption from the sales and use tax for materials, parts, and equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB192EnrollAuthorizing, altering, or requiring the distribution and payment of certain revenue in certain fiscal years; altering to fiscal year 2026 the year by which the Maryland Agricultural and Resource-Based Industry Development Corporation is to become sel...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB185EnrollProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone in Baltimore County under certain circumstances; requiring a buyer claiming the exem...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB219EnrollRequiring a person who files a Maryland estate tax return solely for the purpose of making a certain election to file the return within 2 years after the death of the decedent; clarifying the definition of "deceased spousal unused exclusion amount" f...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB276EnrollExpanding a subtraction modification under the Maryland income tax for certain law enforcement officers to include law enforcement officers who are members of the Maryland-National Capital Park Police or the Washington Suburban Sanitary Commission Po...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB281EnrollRequiring the Department of the Environment to waive certain application fees for applicants intending to use certain contaminated properties for clean or renewable electrical generation sites under certain circumstances; requiring the Department to ...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB540EngrossAllowing certain qualified businesses impacted by the construction of the Purple Line light rail project in Montgomery County and Prince George's County a credit against the State income tax; requiring the Department of Commerce, in consultation with...
[Detail][Text][Discuss]
2020-03-18
Third Reading Passed (45-0)
MDSB465EnrollExtending and altering through fiscal year 2026 the Maryland E-Nnovation Initiative Program; requiring the Governor to include in the annual budget bill an amount that when combined with the amount estimated to be distributed to the Fund under certai...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB397EnrollProviding an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Dep...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDHB732EnrollIncreasing certain tax rates on cigarettes and other tobacco products; Imposing a sales and use tax rate on open electronic smoking devices of 12%; requiring the Governor to include at least $12,500,000 in the annual budget for fiscal year 2022 and ...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB523EnrollAltering the tax imposed on certain pass-through entities; requiring each pass-through entity to pay the tax imposed with respect to certain shares of certain nonresident and nonresident entity members of the pass-through entity; authorizing a pass-t...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB573EnrollRepealing certain termination provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; requiring the Comptroller to distribute revenue from the sales and use tax imposed on peer-to-pe...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB987EnrollAuthorizing, subject to the approval of the Board of Public Works, the Maryland Stadium Authority to issue up to $375,000,000 of bonds for the redevelopment of the Laurel Park and Pimlico racing facilities; requiring the Authority, before issuing cer...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB751EnrollAltering the definition of "eligible apprentice" for purposes of a certain credit against the State income tax for the employment of certain eligible apprentices to include certain individuals employed through a youth apprenticeship program; prohibit...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB843EnrollProviding an exemption from the sales and use tax for the sale of certain materials, equipment, and supplies to a certain licensed caterer if, under certain circumstances, the materials, equipment, and supplies will be used by the caterer to perform ...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB932EnrollRequiring the Comptroller to distribute the sales and use tax revenue on the sale or use of certain digital products to The Blueprint for Maryland's Future Fund; defining "digital product" as one that is obtained electronically by the buyer or delive...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDHB980EnrollDefining "taxpayer" as the owner of residential or commercial property who purchases and installs an energy storage system or an individual who owns or pays for the installation of an energy storage system that supplies energy for use on a residentia...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1056EngrossRequiring the State Racing Commission to establish the Equine Health, Safety, and Welfare Advisory Committee; requiring the owner of the Bowie Race Course Training Center to convey the property to the City of Bowie in a certain manner; authorizing, s...
[Detail][Text][Discuss]
2020-03-18
Third Reading Passed (44-1)
MDHB1326EnrollExempting from the sales and use tax the sale of custom-made earmolds for artificial hearing devices and any other artificial hearing device-related equipment and parts; and repealing a certain sales and use tax exemption for certain obsolete artific...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1510EnrollAllowing a subtraction modification under the Maryland income tax for the value of a subsidy for rental expenses received by a resident of Howard County under the "Live Where You Work" program of the Downtown Columbia Plan; applying the Act to taxabl...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1631IntroAuthorizing a subtraction modification under the Maryland income tax for certain retirement income attributable to certain out-of-state employment as a correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel; a...
[Detail][Text][Discuss]
2020-03-18
Unfavorable Report by House Rules and Executive Nominations; Withdrawn
MDHB6EnrollRequiring telephone companies and commercial mobile radio service (CMRS) providers to keep records of 9-1-1 fees collected and remitted for at least four years after the fees are remitted; requiring the Comptroller, in consultation with the Emergency...
[Detail][Text][Discuss]
2020-03-17
Returned Passed
MDSB144EngrossExtending, from January 1, 2020, to January 1, 2023, the taxable years for which individuals or corporations may claim a State income tax credit for the expense of registering certain qualified vehicles in the State.
[Detail][Text][Discuss]
2020-03-17
To House Ways and Means Committee
MDSB911EnrollClarifying the authority, powers, and duties of officers and employees of the Field Enforcement Division in the Office of the Executive Director of the Alcohol and Tobacco Commission over certain matters; authorizing the officers and employees to mak...
[Detail][Text][Discuss]
2020-03-17
Passed Enrolled
MDHB1354EngrossAltering the definition of "taxable service" under the sales and use tax to impose the tax on certain services; providing an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraf...
[Detail][Text][Discuss]
2020-03-17
Third Reading Passed (45-0)
MDSB492EngrossAltering a subtraction modification under the Maryland income tax for the first $5,000 of income earned by law enforcement officers to include a law enforcement officer who is a member of the Maryland Transportation Authority Police or any other Stat...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDSB651EngrossIncreasing, from $7,500 to $10,000, the amount of a subtraction modification under the Maryland income tax for certain expenses paid or incurred by an individual that are attributable to the individual's donation of an organ; altering the definition ...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDSB749EnrollCorrecting certain errors or omissions in certain articles of the Annotated Code and in certain uncodified laws; clarifying language; correcting certain obsolete references; reorganizing certain sections of the Annotated Code; ratifying certain corre...
[Detail][Text][Discuss]
2020-03-16
Returned Passed
MDSB941EngrossAltering the period within which a claim for refund of motor fuel tax may be filed by providing that the claim may be filed up to 3 years, rather than 1 year, after the date of purchase, except under certain circumstances; and applying the bill retro...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDHB900EnrollClarifying the authority, powers, and duties of officers and employees of the Field Enforcement Division in the Office of the Executive Director of the Alcohol and Tobacco Commission over certain matters; substituting references to the Division and t...
[Detail][Text][Discuss]
2020-03-16
Returned Passed
MDHB386IntroImposing the sales and use tax on the sale of certain transportation network services; requiring the Comptroller to distribute to the Transportation Trust Fund the sales and use tax revenue collected from sales of transportation network services; pro...
[Detail][Text][Discuss]
2020-03-15
Unfavorable Report by Ways and Means; Withdrawn
MDHB565EngrossRepealing certain provisions of law authorizing and governing a credit against the State income tax for certain expenses incurred for certain cellulosic ethanol technology research and development activities; prohibiting the Secretary of Commerce fro...
[Detail][Text][Discuss]
2020-03-15
To Senate Budget and Taxation Committee
MDSB448EngrossAuthorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting a vendor from claiming certain credits against the sales and use tax if the vendor ...
[Detail][Text][Discuss]
2020-03-15
To House Ways and Means Committee
MDSB488EngrossIncreasing the amount of a subtraction modification under the Maryland income tax to $20,000 for certain military retirement income for individuals who are at least 55 years old; increasing the amount of a subtraction modification under the Maryland ...
[Detail][Text][Discuss]
2020-03-15
To House Ways and Means Committee
MDSB788EngrossAuthorizing a credit against the State income tax for certain individuals who serve as certain community-based faculty clinicians for a certain clerkship approved by the Maryland Department of Health; requiring the Department on application of a taxp...
[Detail][Text][Discuss]
2020-03-15
To House Ways and Means Committee
MDHB1457EngrossAltering the definition of "eligible apprentice" for purposes of a certain credit against the State income tax for the employment of certain eligible apprentices; altering the amount of the credit to $1,000 for each eligible apprentice if the apprent...
[Detail][Text][Discuss]
2020-03-15
To Senate Budget and Taxation Committee
MDHB1494EngrossAuthorizing a county to impose the county income tax on an income bracket basis under certain circumstances; requiring a county that imposes the county income tax on an income bracket basis to set, by ordinance or resolution, certain income brackets;...
[Detail][Text][Discuss]
2020-03-15
To Senate Budget and Taxation Committee
MDSB2IntroImposing a tax on annual gross revenues derived from digital advertising services including advertisement services on a digital interface in the State; establishing a presumption that digital advertising services are provided in the State if the digi...
[Detail][Text][Discuss]
2020-03-14
Second Reading Passed with Amendments
MDSB1001IntroRequiring the Comptroller to distribute the sales and use tax revenue on the sale or use of certain digital products to the Education Trust Fund; defining "digital product" as one that is obtained electronically by the buyer and delivered by certain ...
[Detail][Text][Discuss]
2020-03-14
Second Reading Passed with Amendments
MDHB224EngrossRequiring certain taxpayers to add a certain deduction for gains from sales or exchanges of qualified opportunity zone property back to federal adjusted gross income to determine Maryland adjusted gross income; requiring certain taxpayers to add a ce...
[Detail][Text][Discuss]
2020-03-13
To Senate Budget and Taxation Committee
MDHB473EngrossAltering the State income tax imposed on certain pass-through entities; requiring each pass-through entity to pay the tax imposed with respect to certain shares of certain nonresident and nonresident entity members of the pass-through entity; requiri...
[Detail][Text][Discuss]
2020-03-13
To Senate Budget and Taxation Committee
MDHB1585EngrossExtending and altering the Maryland E-Nnovation Initiative Program; requiring the Governor to include in the annual budget bill a $12,500,000 appropriation to the Maryland E-Nnovation Initiative Fund for fiscal years 2022 through 2026; altering the p...
[Detail][Text][Discuss]
2020-03-13
To Senate Budget and Taxation Committee
MDHB869IntroDecreasing, over 5 taxable years, the State corporate income tax rate from 8.25% to 6.25%.
[Detail][Text][Discuss]
2020-03-11
Unfavorable Report by Ways and Means
MDSB876IntroLimiting the in-person sales or distributions of vaping liquid by electronic smoking devices retailers and vape shop vendors to age-restricted areas; requiring electronic smoking devices retail licensees and vape shop vendors selling vaping liquid to...
[Detail][Text][Discuss]
2020-03-11
To Senate Finance Committee
MDHB1284IntroProviding that certain entities may not claim certain excess tax credits as a refund under the One Maryland Economic Development Tax Credit, Maryland Cybersecurity Investment Tax Credit, More Jobs for Marylanders, and the aerospace, electronics, or d...
[Detail][Text][Discuss]
2020-03-11
Unfavorable Report by Ways and Means
MDHB1232IntroAuthorizing a credit against the State income tax, under certain circumstances, for certain taxpayers who incur certain qualified expenses for certain costs to purchase or acquire certain qualified child care property or who, during the taxable year,...
[Detail][Text][Discuss]
2020-03-09
Unfavorable Report by Ways and Means; Withdrawn
MDHB1628IntroAltering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the...
[Detail][Text][Discuss]
2020-03-09
Unfavorable Report by Ways and Means
MDSB1040IntroIncreasing to 3.5% the maximum rate a county may impose on an individual's Maryland taxable income for a taxable year beginning after December 31, 2021; requiring a county, with regard to any increase to its county income tax rate that is effective o...
[Detail][Text][Discuss]
2020-03-03
To Senate Budget and Taxation Committee
MDHB400IntroRequiring vaping product tax revenue to be used for the State Reinsurance Program; providing for the distribution of vaping product tax revenues; imposing a tax on vaping products; authorizing a county to impose a tax on vaping products; establishing...
[Detail][Text][Discuss]
2020-02-28
Unfavorable Report by Ways and Means; Withdrawn
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