Maryland Code | Chapter Tax - General

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MDSB55PassAltering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for mak...
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2023-05-16
Approved by the Governor - Chapter 713
MDHB179PassAltering the period of time within which a person is required to file a Maryland estate tax return for the purpose of allowing a surviving spouse to take into account the deceased spousal unused exclusion amount to be consistent with the time for mak...
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2023-05-16
Approved by the Governor - Chapter 714
MDHB486PassEstablishing the Task Force to Study Nonpublic Student Bus Transportation to collect information from each local board of education on nonpublic school student busing programs other than for the transportation of students in special education; and re...
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2023-05-16
Approved by the Governor - Chapter 777
MDHB680PassIncreasing the total amount of credits against the State income tax that the Maryland Higher Education Commission may approve in a taxable year for certain individuals with certain student loan debt amounts; requiring the Commission to reserve a cert...
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2023-05-16
Approved by the Governor - Chapter 738
MDSB792PassEstablishing requirements for the registration and termination of domestic partnerships with the register of wills; repealing provisions on legitimacy and illegitimacy of children and providing for the parentage of a child born or conceived by regist...
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2023-05-16
Approved by the Governor - Chapter 647
MDHB316PassEstablishing a certain income tax checkoff for voluntary contributions to the Maryland Veterans Trust Fund; requiring the Comptroller to include certain information in each individual income tax return package; etc.
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2023-05-12
Approved by the Governor - Chapter 618
MDSB354PassEstablishing a certain income tax checkoff for voluntary contributions to the Maryland Veterans Trust Fund; and requiring, for taxable years beginning after December 31, 2024, the Comptroller to include a checkoff on individual income tax return form...
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2023-05-12
Approved by the Governor - Chapter 617
MDHB554PassIncreasing the amount of a certain subtraction modification under the Maryland income tax for certain military retirement income received by individuals under the age of 55 years to $12,500 and individuals at least 55 years of age to $20,000 during t...
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2023-05-12
Approved by the Governor - Chapter 613
MDSB553PassIncreasing the amount of a certain subtraction modification under the Maryland income tax for certain military retirement income received by individuals under the age of 55 years to $12,500 and individuals at least 55 years old to $20,000 during the ...
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2023-05-12
Approved by the Governor - Chapter 614
MDHB2PassAllowing a subtraction modification under the Maryland income tax for certain union dues paid during the taxable year; and applying the Act to all taxable years beginning after December 31, 2022.
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2023-05-08
Approved by the Governor - Chapter 513
MDSB141PassAltering eligibility for and the amount of a subtraction modification under the Maryland income tax for a taxpayer who adopts a child during the taxable year.
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2023-05-08
Approved by the Governor - Chapter 550
MDSB167PassClarifying the calculation for certain funding for the Maryland State Arts Council for fiscal year 2025 and each fiscal year thereafter; repealing a certain requirement for certain funds distributed to the Maryland State Arts Council to be included i...
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2023-05-08
Approved by the Governor - Chapter 548
MDHB180PassAltering eligibility for and the amount of a subtraction modification under the Maryland income tax for a taxpayer who adopts a child during the taxable year.
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2023-05-08
Approved by the Governor - Chapter 551
MDSB240PassProviding, for taxable years beginning after December 31, 2022, an addition modification under the Maryland income tax for the amount of a certain tax credit claimed for certain taxes paid to another state by a pass-through entity under certain circu...
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2023-05-08
Approved by the Governor - Chapter 445
MDHB346PassRepealing the termination date of certain provisions of law requiring the Comptroller to distribute a certain amount of certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund which provides grants to the University of Mar...
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2023-05-08
Approved by the Governor - Chapter 496
MDSB312PassRepealing the termination date of certain provisions of law requiring the Comptroller to distribute a certain amount of certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund which provides grants to the University of Mar...
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2023-05-08
Approved by the Governor - Chapter 495
MDSB452PassExpanding eligibility for the credit against the State income tax for certain film production activities to include documentaries and talk, reality, and game shows; increasing the percentage of total direct costs that qualify for the tax credit; incr...
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2023-05-08
Approved by the Governor - Chapter 434
MDHB551PassRequiring the Office of Statewide Broadband within the Department of Housing and Community Development to conduct a study as to how the State can incentivize broadband service providers to expand broadband infrastructure to communities that are unser...
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2023-05-08
Approved by the Governor - Chapter 440
MDHB584PassRepealing certain termination provisions for a tax credit against the State income tax for fresh farm and organic fresh farm food donations; altering the amounts of the tax credit from 50% to 100% of the value of an eligible food donation and from 75...
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2023-05-08
Approved by the Governor - Chapter 454
MDSB660PassEstablishing the Taxpayer Advocate Division in the Office of the Comptroller to assist taxpayers and their representatives in resolving certain taxpayer problems and complaints and represent taxpayers' interests in a certain manner.
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2023-05-08
Approved by the Governor - Chapter 444
MDHB707PassEstablishing the Taxpayer Advocate Division in the Office of the Comptroller to assist taxpayers and their representatives in resolving certain taxpayer problems and complaints and represent taxpayers' interests in a certain manner.
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2023-05-08
Approved by the Governor - Chapter 443
MDSB721PassReestablishing a time period of taxable years from December 21, 2022, to January 1, 2028, for a credit against the Maryland income tax for certain costs incurred by employers to obtain federal security clearances for employees, rent certain spaces, a...
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2023-05-08
Approved by the Governor - Chapter 438
MDHB1165PassCorrecting certain references to the Comptroller of Maryland to be the Executive Director of the Alcohol and Tobacco Commission, as appropriate; and clarifying certain powers and duties of the Executive Director of the Commission relating to alcoholi...
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2023-05-08
Approved by the Governor - Chapter 450
MDSB968PassAltering the definition of "captive REIT" for purposes of a certain addition modification under the Maryland income tax in the amount of the federal dividends paid deduction for captive real estate investment trusts to exclude, under certain circumst...
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2023-05-08
Approved by the Governor - Chapter 478
MDHB86PassAuthorizing, subject to certain limitations, the disclosure of a business entity's federal employer identification number, name, physical address, mailing address, contact name, e-mail address, and phone number to the Maryland Small Business Retireme...
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2023-05-03
Approved by the Governor - Chapter 337
MDSB189PassAuthorizing, subject to certain limitations, the disclosure of certain tax information to the Maryland Small Business Retirement Savings Board and its authorized contractors for the purpose of administering the Maryland Small Business Retirement Savi...
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2023-05-03
Approved by the Governor - Chapter 338
MDHB333PassEstablishing requirements related to the reimbursement of out-of-pocket costs paid by certain hospital patients who were eligible for free care, including requirements related to the consideration of data and the reporting and disclosure of certain i...
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2023-05-03
Approved by the Governor - Chapter 310
MDSB404PassEstablishing requirements related to the reimbursement of out-of-pocket costs paid by certain hospital patients who were eligible for free care, including requirements related to the consideration of data and the reporting and disclosure of certain i...
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2023-05-03
Approved by the Governor - Chapter 311
MDHB556PassRenaming the Alcohol and Tobacco Commission to be the Alcohol, Tobacco, and Cannabis Commission; establishing the Maryland Cannabis Administration as an independent unit of State government; establishing a regulatory and licensing system for adult-us...
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2023-05-03
Approved by the Governor - Chapter 254
MDSB516PassRenaming the Alcohol and Tobacco Commission to be the Alcohol, Tobacco, and Cannabis Commission; establishing the Maryland Cannabis Administration as an independent unit of State government; establishing a regulatory and licensing system for adult-us...
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2023-05-03
Approved by the Governor - Chapter 255
MDSB624PassAllowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross incom...
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2023-05-03
Approved by the Governor - Chapter 307
MDHB1074PassAllowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross incom...
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2023-05-03
Approved by the Governor - Chapter 306
MDHB192PassProhibiting certain persons subject to campaign finance regulation from making or accepting monetary contributions or monetary donations using any currency other than United States currency; prohibiting a campaign finance entity or a person acting on...
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2023-04-24
Approved by the Governor - Chapter 166
MDSB269PassProhibiting certain persons subject to campaign finance regulation from making or accepting monetary contributions or monetary donations using any currency other than United States currency; prohibiting a campaign finance entity or a person acting on...
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2023-04-24
Approved by the Governor - Chapter 167
MDSB131PassModifying certain reporting requirements for practicability and efficiency; and repealing certain reporting requirements that are unnecessary, obsolete, duplicative, or inefficient.
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2023-04-11
Approved by the Governor - Chapter 48
MDHB124PassModifying certain reporting requirements for practicability and efficiency; and repealing certain reporting requirements that are unnecessary, obsolete, duplicative, or inefficient.
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2023-04-11
Approved by the Governor - Chapter 47
MDSB174PassExtending, until June 30, 2036, the termination date applicable to an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain target redevelopment area in Baltimore County.
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2023-04-11
Approved by the Governor - Chapter 17
MDHB237PassExtending, until July 1, 2036, the termination date applicable to an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain target redevelopment area in Baltimore County.
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2023-04-11
Approved by the Governor - Chapter 18
MDHB547PassAltering the percentage of the federal earned income tax credit used for determining the amount that an individual may claim as a refund under the Maryland earned income tax credit under certain circumstances; repealing a certain limitation on the am...
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2023-04-11
Approved by the Governor - Chapter 4
MDSB552PassAltering the percentage of the federal earned income tax credit used for determining the amount that an individual may claim as a refund under the Maryland earned income tax credit under certain circumstances; repealing a certain limitation on the am...
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2023-04-11
Approved by the Governor - Chapter 3
MDSB667PassCorrecting certain errors or omissions in certain articles of the Annotated Code; clarifying language; correcting certain obsolete references; reorganizing certain sections of the Annotated Code; providing that this Act is not intended to affect any ...
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2023-04-11
Approved by the Governor - Chapter 49
MDHB191Engross
50%
Providing an addition modification under the Maryland income tax for the amount of certain trade or business expenses paid or incurred during the taxable year that are deducted under the Internal Revenue Code for the payment of certain fines, penalti...
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2023-04-10
Third Reading Passed (35-12)
MDHB678Engross
50%
Requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly by December 15, 2023, on exempting from the sales and use tax electricity used for agricultural purposes such as raising livestock or poultr...
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2023-04-10
Third Reading Passed (136-0)
MDSB691Enroll
75%
Applying the sales and use tax to a sale or use of certain home amenity rentals; and authorizing a county or municipality to impose a certain home amenity rental tax under certain circumstances and subject to certain limitations.
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2023-04-10
Passed Enrolled
MDSB640Engross
50%
Providing an exemption from the sales and use tax for the sale of electricity used for agricultural purposes under certain circumstances.
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2023-04-10
Third Reading Passed (138-0)
MDHB1000Engross
50%
Requiring a person to hold a common carrier permit to ship premium cigars or pipe tobacco in the State; authorizing the Executive Director of the Alcohol and Tobacco Commission to take certain action regarding a certain license if the use of the lice...
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2023-04-10
Third Reading Passed (33-13)
MDHB1064Engross
50%
Applying the sales and use tax to a sale or use of certain home amenity rentals; and authorizing a county or municipality to impose a certain home amenity rental tax under certain circumstances and subject to certain limitations.
[Detail][Text][Discuss]
2023-04-07
To Senate Rules Committee
MDSB547Engross
50%
Requiring the Office of Statewide Broadband within the Department of Housing and Community Development to conduct a study of broadband services, service providers, infrastructure, and private network investors and submit its findings and recommendati...
[Detail][Text][Discuss]
2023-04-06
To House Rules and Executive Nominations Committee
MDSB324Engross
50%
Establishing the Task Force to Study Nonpublic Student Bus Transportation to collect information from each local board of education regarding nonpublic school student busing programs, other than those for the transportation of students in special edu...
[Detail][Text][Discuss]
2023-04-04
To House Rules and Executive Nominations Committee
MDSB318Engross
50%
Establishing the Healthy Indoor Air Quality Grant Program in the Maryland Energy Administration; providing that the purpose of the Program is to improve indoor air quality by providing grants to qualified individuals or businesses to install indoor a...
[Detail][Text][Discuss]
2023-03-30
To House Rules and Executive Nominations Committee
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