Maryland Code | Chapter Tax - General Article 10

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MDHB455Engross
50%
Requiring, for periods beginning after December 31, 2026, that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for ...
[Detail][Text][Discuss]
2024-03-29
Favorable Report by Budget and Taxation
MDHB490Engross
50%
Extending the termination date applicable to a subtraction under the Maryland income tax for certain donations to diaper banks and other charitable entities; and applying the Act to all taxable years beginning after December 31, 2020, but before Janu...
[Detail][Text][Discuss]
2024-03-29
Favorable Report by Budget and Taxation
MDHB453Enroll
75%
Repealing certain obsolete provisions of law concerning the distribution of income tax revenue; and correcting a certain erroneous cross-reference.
[Detail][Text][Discuss]
2024-03-28
Returned Passed
MDHB646Enroll
75%
Increasing from $5,000 to $7,000 a subtraction modification under the Maryland income tax for an individual who is a qualifying police auxiliary or reserve volunteer.
[Detail][Text][Discuss]
2024-03-28
Returned Passed
MDSB675Engross
50%
Requiring the State Board of Individual Tax Preparers, on or before January 1, 2026, to publish on the Board's website a certain code of ethics and certain rules of professional conduct; requiring the Board to notify the Field Enforcement Bureau of t...
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDSB822Engross
50%
Altering a subtraction modification under the Maryland income tax for the first $5,000 of income earned by certain law enforcement officers to include State law enforcement officers who reside in a political subdivision in which the crime rate exceed...
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDSB897Engross
50%
Allowing a subtraction under the Maryland income tax for the payment of a death benefit under a collective bargaining agreement from a county or municipality in the State to the surviving spouse or other beneficiary of a law enforcement officer or fi...
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDHB1524Intro
25%
Altering the location, type, and ownership of horse racing facilities that the Maryland Stadium Authority is authorized to finance; authorizing the State Racing Commission to issue a license to hold a race meeting and award racing days to a certain n...
[Detail][Text][Discuss]
2024-03-28
Motion Special Order until 3/29 (Delegate M. Morgan) Adopted
MDSB362Engross
50%
Altering or repealing certain required appropriations; authorizing the use of certain funds for certain purposes; altering the funding formula for community colleges and the State aid program for private nonprofit institutions of higher education; au...
[Detail][Text][Discuss]
2024-03-27
House advisors: (Delegates Smith, Metzgar and Shetty)
MDSB678Engross
50%
Repealing certain obsolete provisions of law concerning the distribution of income tax revenue; and correcting a certain erroneous cross-reference.
[Detail][Text][Discuss]
2024-03-27
Second Reading Passed
MDHB1064Engross
50%
Allowing a subtraction under the Maryland income tax for the payment of a death benefit under a collective bargaining agreement to a spouse or beneficiary of a law enforcement officer or fire fighter whose death arises out of the course of employment...
[Detail][Text][Discuss]
2024-03-18
To Senate Budget and Taxation Committee
MDSB677Engross
50%
Requiring that returns for certain taxes and fees collected by the Comptroller be filed electronically, subject to certain exceptions; altering certain requirements for electronic filing of returns for certain taxes; prohibiting a certain tax return ...
[Detail][Text][Discuss]
2024-03-16
To House Ways and Means Committee
MDHB253Engross
50%
Making alterations and clarifications related to the duties of the Alcohol, Tobacco, and Cannabis Commission, the Office of Social Equity, the Advisory Board on Medical and Adult-Use Cannabis, and the Maryland Cannabis Administration; altering the me...
[Detail][Text][Discuss]
2024-03-15
To Senate Finance Committee
MDSB970Engross
50%
Extending for 2 years the termination date for a credit against the State income tax for the installation of energy storage systems in the State; and delaying for 2 years the establishment of the Energy Storage System Grant Program in the Maryland En...
[Detail][Text][Discuss]
2024-03-14
To House Economic Matters Committee
MDSB440Engross
50%
Allowing an individual, subject to certain requirements and limitations, to claim a credit against the State income tax for certain qualified expenses if the individual harvests an antlerless deer and donates the deer meat to certain organizations; a...
[Detail][Text][Discuss]
2024-03-07
To House Ways and Means Committee
MDHB818Intro
25%
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to devel...
[Detail][Text][Discuss]
2024-03-06
Withdrawn by Sponsor
MDHB1095Intro
25%
Establishing the Local Journalism Sustainability Grant Program within the Department of Commerce; requiring the Department to award grants under the Program to certain small businesses for costs paid or incurred to place an advertisement in a local n...
[Detail][Text][Discuss]
2024-03-06
To House Appropriations Committee
MDHB1246Intro
25%
Allowing certain eligible taxpayers who volunteer in certain schools in Prince George's County a credit against the State income tax in an amount equal to $20 for each volunteer hour, not to exceed $500; requiring the State Department of Education, i...
[Detail][Text][Discuss]
2024-03-06
Withdrawn by Sponsor
MDHB452Engross
50%
Requiring the State Board of Individual Tax Preparers to publish on the Board's website a certain code of ethics and rules of professional conduct by January 1, 2026; requiring the Board to notify the Comptroller and the Field Enforcement Bureau of a...
[Detail][Text][Discuss]
2024-03-04
To Senate Education, Energy, and the Environment Committee
MDHB352Intro
25%
Altering or repealing certain required appropriations; authorizing the use of certain funds for certain purposes; altering the funding formula for community colleges and the State aid program for private nonprofit institutions of higher education; au...
[Detail][Text][Discuss]
2024-02-27
To House Appropriations Committee
MDHB1467Intro
25%
Altering a subtraction modification under the Maryland income tax for the first $5,000 of income earned by certain law enforcement officers to include State law enforcement officers who reside in a political subdivision in which the crime rate exceed...
[Detail][Text][Discuss]
2024-02-14
To House Rules and Executive Nominations Committee
MDSB1146Intro
25%
Requiring a written lease for certain residential or commercial real property in Howard County to include information on the annual charge assessed by the Columbia Association and a description of certain rights and privileges under certain circumsta...
[Detail][Text][Discuss]
2024-02-10
To Senate Rules Committee
MDHB704Intro
25%
Establishing the Education Savings Account program in the State administered by the State Department of Education; providing that the State shall deposit into an account of an eligible student a certain percentage of the per pupil amount of State and...
[Detail][Text][Discuss]
2024-02-09
To House Appropriations Committee
MDSB647Intro
25%
Establishing the Abandoned Cemeteries Fund to provide for the care, preservation, maintenance, and restoration of abandoned cemeteries in the State; establishing a certain income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fu...
[Detail][Text][Discuss]
2024-02-09
To Senate Finance Committee
MDHB1214Intro
25%
Extending for 2 years the termination date for a credit against the State income tax for the installation of energy storage systems in the State; and delaying for 2 years the establishment of the Energy Storage System Grant Program in the Maryland En...
[Detail][Text][Discuss]
2024-02-09
To House Economic Matters Committee
MDHB1294Intro
25%
Prohibiting the Secretary of Commerce from issuing a tax credit certificate for the purchase of certain cybersecurity technologies or services for a taxable year beginning after December 31, 2023; altering the definition of "digital product" under th...
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB1282Intro
25%
Decreasing, over 5 taxable years, the State corporate income tax rate from 8.25% to 6.25%.
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB1344Intro
25%
Altering a limitation on claiming the income tax credit for eligible long-term care insurance premiums for more than 1 year with respect to the same insured individual; altering the amount of the credit from a one-time $500 credit to a maximum of $25...
[Detail][Text][Discuss]
2024-02-09
To House Ways and Means Committee
MDHB1210Intro
25%
Authorizing a credit against the State income tax for a certain small business that employs 50 or fewer employees for costs incurred by the small business during the taxable year for certain cybersecurity measures undertaken by the small business; ma...
[Detail][Text][Discuss]
2024-02-08
To House Ways and Means Committee
MDHB1204Intro
25%
Altering the definition of "qualified position" for purposes of eligibility for and the calculation of benefits under the One Maryland and More Jobs for Marylanders economic development programs; altering the definition of "qualified employee" for pu...
[Detail][Text][Discuss]
2024-02-08
To House Ways and Means Committee
MDHB1107Intro
25%
Allowing a credit against the State income tax for up to $100 of certain qualified expenses incurred by an individual during the taxable year to spay or neuter a dog or cat owned by the individual.
[Detail][Text][Discuss]
2024-02-07
To House Ways and Means Committee
MDSB1115Intro
25%
Repealing certain termination provisions relating to a subtraction under the Maryland income tax for certain donations to diaper banks and other charitable entities.
[Detail][Text][Discuss]
2024-02-07
To Senate Rules Committee
MDHB1007Intro
25%
Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after a certain date; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; requiring...
[Detail][Text][Discuss]
2024-02-06
To House Ways and Means Committee
MDSB908Intro
25%
Providing, under certain circumstances, an addition modification under the Maryland income tax for interest paid or accrued by a certain disqualified single-family property owner in connection with certain single-family residential real property and ...
[Detail][Text][Discuss]
2024-02-06
To Senate Budget and Taxation Committee
MDSB923Intro
25%
Decreasing, over 5 taxable years, the State corporate income tax rate from 8.25% to 6.25%.
[Detail][Text][Discuss]
2024-02-06
To Senate Budget and Taxation Committee
MDHB952Intro
25%
Phasing in, over a period of 3 years, an increase in a subtraction modification under the Maryland income tax to allow for a subtraction of all military retirement income beginning in taxable year 2026.
[Detail][Text][Discuss]
2024-02-02
To House Ways and Means Committee
MDSB721Intro
25%
Allowing employers who provide certain parental engagement leave to certain qualified employees during the taxable year a credit against the State income tax; requiring the State Department of Education, in consultation with the Comptroller, to devel...
[Detail][Text][Discuss]
2024-02-01
To Senate Budget and Taxation Committee
MDSB717Intro
25%
Allowing, subject to certain limitations, a subtraction modification under the Maryland income tax for certain personal casualty losses related to a theft or fraud scheme; and applying the Act to taxable years beginning after December 31, 2023.
[Detail][Text][Discuss]
2024-02-01
To Senate Budget and Taxation Committee
MDSB766Intro
25%
Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after a certain date; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; requiring...
[Detail][Text][Discuss]
2024-02-01
To Senate Budget and Taxation Committee
MDSB748Intro
25%
Altering the rates and rate brackets under the State income tax on certain income of individuals; and applying the Act to all taxable years beginning after December 31, 2023.
[Detail][Text][Discuss]
2024-02-01
To Senate Budget and Taxation Committee
MDHB803Intro
25%
Altering the rates and rate brackets under the State income tax on certain income of individuals; and applying the Act to all taxable years beginning after December 31, 2023.
[Detail][Text][Discuss]
2024-01-31
To House Ways and Means Committee
MDHB744Intro
25%
Allowing a qualified investor that is a pass-through entity that pays a certain income tax on behalf of its members to receive and allocate in any manner a credit or refund of a credit under the Biotechnology Investment Incentive Tax Credit Program; ...
[Detail][Text][Discuss]
2024-01-31
To House Ways and Means Committee
MDHB828Intro
25%
Establishing the Abandoned Cemeteries Fund to provide for the care, preservation, maintenance, and restoration of abandoned cemeteries in the State; establishing a certain income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fu...
[Detail][Text][Discuss]
2024-01-31
To House Ways and Means Committee
MDSB702Intro
25%
Allowing a qualified investor that is a pass-through entity that pays a certain income tax on behalf of its members to receive and allocate in any manner a credit or refund of a credit under the Biotechnology Investment Incentive Tax Credit Program; ...
[Detail][Text][Discuss]
2024-01-30
To Senate Budget and Taxation Committee
MDSB588Intro
25%
Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable year...
[Detail][Text][Discuss]
2024-01-29
To Senate Budget and Taxation Committee
MDSB622Intro
25%
Requiring that a certain amount of revenue from the State individual income tax and Maryland estate tax be distributed to the Community Reinvestment and Repair Fund; altering the rates and rate brackets under the State income tax on certain income of...
[Detail][Text][Discuss]
2024-01-29
To Senate Budget and Taxation Committee
MDHB713Intro
25%
Increasing the amount of a subtraction modification from $12,500 to $20,000 under the Maryland income tax for military retirement income for individuals who are under the age of 55 years; and applying the Act to all taxable years beginning after Dece...
[Detail][Text][Discuss]
2024-01-26
To House Ways and Means Committee
MDHB714Intro
25%
Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable year...
[Detail][Text][Discuss]
2024-01-26
To House Ways and Means Committee
MDSB422Intro
25%
Allowing a subtraction modification under the Maryland income tax for certain foreign service retirement income received by an individual during the taxable year; providing that foreign service retirement income that is included in the subtraction al...
[Detail][Text][Discuss]
2024-01-25
To Senate Budget and Taxation Committee
MDSB528Intro
25%
Providing a refundable credit against the State income tax for nonpublic school student bus transportation expenses paid by an individual resident who is the parent or guardian of the student during the taxable year; prohibiting a tax credit from exc...
[Detail][Text][Discuss]
2024-01-25
To Senate Budget and Taxation Committee
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