Maryland Code | Chapter Tax - General

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MDHB10PassIncreasing, 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 ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 498
MDHB421PassRequiring, for fiscal years 2022 and 2023, the Comptroller to distribute $250,000 of certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund; establishing the Tax Clinics for Low-Income Marylanders Fund to provide grants t...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 678
MDSB48PassIncreasing, 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 ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499
MDSB172PassEstablishing a Pathways to Health Equity Program in the Community Health Resources Commission to provide the foundation and guidance for a permanent Health Equity Resource Community program; requiring the Program to provide grant funding to reduce he...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 741
MDHB7PassExpanding eligibility for a certain credit against the State income tax for certain deer donation expenses to include an individual who hunts and harvests an antlerless deer in Montgomery County and donates the deer carcass or processed deer meat to ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 446
MDHB463PassEstablishing a Pathways to Health Equity Program in the Community Health Resources Commission to provide the foundation and guidance for a permanent Health Equity Resource Community program; altering the purposes of the Maryland Health Benefit Exchan...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 742
MDHB495PassProhibiting, 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, 20...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763
MDSB480PassRequiring, for certain fiscal years, the Comptroller to distribute certain abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund; establishing the Tax Clinics for Low-Income Marylanders Fund to provide grants to the University o...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 679
MDHB804PassEstablishing a certain whistleblower reward program within the Office of the Comptroller; providing that a certain whistleblower who voluntarily provides certain information to the Comptroller shall be entitled to receive a certain monetary award und...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 515
MDSB578PassProhibiting, except under certain circumstances, the retroactive application of certain amendments to the Internal Revenue Code to the determination of Maryland taxable income; applying the Act to all taxable years beginning after December 31, 2020; ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 764
MDHB1086PassRequiring a unit of State government that administers a tax credit authorized after July 1, 2021, to report to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on measures that the unit has taken to implement the cre...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 575
MDHB1324PassAltering the definition of "other tobacco products" to exclude a certain item; requiring a person located outside the State to have a certain license in order to sell premium cigars or pipe tobacco to a consumer in the State; requiring the Executive ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 767
MDHB1178PassAllowing a subtraction modification under the Maryland income tax for contributions to a certain first-time homebuyer savings account during a taxable year and certain earnings on the account; providing that an account holder may claim the subtractio...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 512
MDSB787PassExempting, from a certain tax on annual gross revenues derived from digital advertising services in the State, advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity and news media entity; prohib...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669
MDSB883PassAltering the definition of "other tobacco products" to exclude a certain item; requiring a person located outside the State to have a certain license in order to sell premium cigars or pipe tobacco to a consumer in the State; requiring the Executive ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 768
MDHB319VetoAltering the calculation of a certain grant to certain counties under certain circumstances; increasing to 2.25% the minimum rate a county shall impose on an individual's Maryland taxable income; requiring a county, with regard to any increase to its...
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2021-05-28
Vetoed by the Governor (Policy)
MDSB133VetoIncreasing to 2.25% the minimum rate a county shall impose on an individual's Maryland taxable income; requiring a county that imposes the county income tax on an income basis to set, by ordinance or resolution, certain income brackets; altering the ...
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2021-05-28
Vetoed by the Governor (Policy)
MDHB1209VetoRepealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; altering the definition of "marketplace facilitator" to include certain peer-to-peer car ...
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2021-05-28
Vetoed by the Governor (Policy)
MDHB337PassAuthorizing 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, for any calendar year, the total amount of credits a vendor may claim from exceedi...
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2021-05-18
Approved by the Governor - Chapter 354
MDSB294PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 282
MDSB257PassAuthorizing 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, for any calendar year, the total amount of credits a vendor may claim from exceedi...
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2021-05-18
Approved by the Governor - Chapter 355
MDSB186PassExpanding eligibility under the job creation tax credit program administered by the Department of Commerce to include certain small businesses that hire at least one qualified veteran employee; providing for the calculation of the credit for qualifie...
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2021-05-18
Approved by the Governor - Chapter 191
MDSB102PassRequiring that a licensed physician, physician assistant, or nurse practitioner work at least three rotations, with each rotation consisting of 100 hours of community-based clinical training in an area identified as having a health care workforce sho...
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2021-05-18
Approved by the Governor - Chapter 154
MDHB582PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 281
MDHB711PassAllowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities...
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2021-05-18
Approved by the Governor - Chapter 221
MDSB539PassExtending through December 31, 2023, the taxable years for which a qualified farm may claim a certain credit against the Maryland income tax for the donation of fresh farm products for human consumption; extending through December 31, 2023, the perio...
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2021-05-18
Approved by the Governor - Chapter 171
MDHB752PassExtending through December 31, 2023, the taxable years for which a qualified farm may claim a certain credit against the Maryland income tax for the donation of fresh farm products for human consumption; extending through December 31, 2023, the perio...
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2021-05-18
Approved by the Governor - Chapter 170
MDSB622PassAllowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities...
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2021-05-18
Approved by the Governor - Chapter 222
MDHB1017PassRequiring certain venison donation programs to report the name and home address of each donor who intended to claim the income tax credit and the number of deer donated by each donor who intended to claim the income tax credit to the Comptroller by J...
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2021-05-18
Approved by the Governor - Chapter 297
MDSB778PassExpanding the purposes of the Regional Institution Strategic Enterprise Zone Program; establishing the Regional Institution Strategic Enterprise Zone Fund in the Department of Commerce to finance certain rental assistance to business entities located...
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2021-05-18
Approved by the Governor - Chapter 207
MDSB769PassRequiring certain venison donation programs to report the name and home address of each donor who intended to claim the income tax credit and the number of deer donated by each donor who intended to claim the income tax credit to the Comptroller by J...
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2021-05-18
Approved by the Governor - Chapter 298
MDHB1279PassExpanding the purposes of the Regional Institution Strategic Enterprise Zone Program; establishing the Regional Institution Strategic Enterprise Zone Fund in the Department of Commerce to finance the provision of rental assistance to business entitie...
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2021-05-18
Approved by the Governor - Chapter 206
MDHB1252PassAltering, from 160 to 100, the number of training hours that a licensed physician is required to perform in a preceptor program rotation in order to qualify for a certain State income tax credit; authorizing a State income tax credit for certain heal...
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2021-05-18
Approved by the Governor - Chapter 153
MDSB885PassAllowing a credit against the State income tax to individuals, nonprofit organizations, or business entities for certain new construction costs and rehabilitation costs for certain catalytic revitalization projects; requiring the Secretary of Housing...
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2021-05-18
Approved by the Governor - Chapter 332
MDSB160PassAltering the Cybersecurity Investment Incentive Tax Credit program in the Department of Commerce to be the Innovation Investment Incentive Tax Credit program; providing that the purpose of the program is to foster the growth of Maryland's technology ...
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2021-04-13
Approved by the Governor - Chapter 113
MDSB196PassEstablishing that the purpose of the Research and Development Tax Credit Program is to foster increased research activities and expenditures in Maryland; increasing the amount of research and development tax credits that the Department of Commerce ma...
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2021-04-13
Approved by the Governor - Chapter 114
MDSB19PassAltering eligibility for the Biotechnology Investment Incentive Tax Credit Program by altering the definitions of "qualified investor" and "qualified Maryland biotechnology company"; providing that the purpose of the program is to foster the growth o...
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2021-04-13
Approved by the Governor - Chapter 112
MDSB877PassCorrecting certain errors or omissions in certain articles of the Annotated Code; clarifying language; correcting certain obsolete references; reorganizing certain sections of the Annotate Code; providing that the Act is not intended to affect any la...
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2021-04-13
Approved by the Governor - Chapter 109
MDSB916Engross

Sine Die
Establishing a certain whistleblower reward program within the Office of the Comptroller; providing that a certain whistleblower who voluntarily provides certain information to the Comptroller shall be entitled to receive a certain monetary award und...
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2021-04-12
Motion Special Order until Later This Session (Delegate Luedtke) Adopted
MDSB106Engross

Sine Die
Requiring, before certain licenses or permits are issued or renewed, the issuing authority to verify with the State Department of Assessments and Taxation that the applicant is in good standing with the Department if the applicant is a person require...
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2021-04-09
Third Reading Passed (92-42)
MDSB904Engross

Sine Die
Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for ...
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2021-04-09
To House Rules and Executive Nominations Committee
MDSB370Engross

Sine Die
Increasing to $20,000 the amount of a subtraction modification under the Maryland income tax for certain military retirement income for individuals who are at least 55 years old; increasing to $10,000 the amount of a subtraction modification under th...
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2021-03-24
To House Ways and Means Committee
MDHB864Engross

Sine Die
Allowing a subtraction modification under the Maryland income tax for the first $20,000 of military retirement income received by an individual during the taxable year if the individual has received a determination of a 100% service-connected disabil...
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2021-03-23
To Senate Budget and Taxation Committee
MDHB1258Intro

Sine Die
Declaring certain findings related to Health Enterprise Zones; requiring the Governor to include $68,000,000 in the annual budget bill for fiscal year 2023 for waiting list services for individuals with developmental disabilities; requiring the Secre...
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2021-03-14
Withdrawn by Sponsor
MDHB1101Intro

Sine Die
Establishing the Maryland People's Fund as a special, nonlapsing fund; requiring the State Treasurer to administer the Fund; specifying the contents of the Fund; providing for the investment of money in and expenditures from the Fund; and requiring t...
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2021-03-11
To House Appropriations Committee
MDHB1113Intro

Sine Die
Establishing an Education Savings Account program in the State; stating the purpose of the program; establishing the requirements for participation in the program; requiring a certain deposit into the account of certain students; establishing a proce...
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2021-03-11
To House Appropriations Committee
MDSB897Intro

Sine Die
Altering the calculation of the Maryland earned income tax credit to allow certain individuals without qualifying children to claim an increased credit; allowing certain individuals to claim a refund of the credit; and applying the Act to taxable yea...
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2021-03-09
Withdrawn by Sponsor
MDSB218PassAltering the calculation of the Maryland earned income credit to allow certain residents to claim the credit; allowing certain taxpayers with federal adjusted gross income for the taxable year that is $6,000 or less to claim a credit against the Stat...
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2021-03-05
Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 40
MDSB92Engross

Sine Die
Reducing, from 160 to 100 hours, the number of training hours that a licensed physician is required to perform in a preceptor program rotation in order to qualify for a certain credit against the State income tax; clarifying the issuance of a credit ...
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2021-03-01
To House Ways and Means Committee
MDSB510Engross

Sine Die
Expanding the applicability of the annual sales and use tax-free period to certain sewing items used to make clothing if the taxable price of each item is less than $100; and providing that "sewing items" include the material used to make clothing, f...
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2021-03-01
To House Ways and Means Committee
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