Maryland Subject | Taxes - Income

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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
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
MDHB539PassAltering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a certain structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 520
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
MDSB447PassAltering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a certain structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 521
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
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
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)
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
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
MDHB865PassIncreasing from $4,000,000 to $5,000,000 the maximum aggregate amount of initial tax credit certificates that the Director of the Maryland Historic Trust may issue for certain small commercial projects.
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2021-05-18
Approved by the Governor - Chapter 342
MDSB659PassIncreasing from $4,000,000 to $5,000,000 the maximum aggregate amount of initial tax credit certificates that the Director of the Maryland Historic Trust may issue for certain small commercial projects.
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2021-05-18
Approved by the Governor - Chapter 343
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
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
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
MDSB534Engross

Sine Die
Extending the termination for a credit against the State income tax for certain expenses related to certain wineries and vineyards in the State to June 30, 2026.
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2021-03-22
To House Ways and Means 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
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
MDHB1377Intro

Sine Die
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...
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2021-03-01
To House Rules and Executive Nominations Committee
MDHB1215Intro

Sine Die
Increasing the maximum annual reimbursement for stipends paid to each intern under the Maryland Technology Internship Program; establishing the Maryland Internship Opportunities Program; requiring the University of Maryland Baltimore County to admini...
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2021-02-21
To House Appropriations Committee
MDSB611Intro

Sine Die
Altering the rates and rate brackets under the State income tax on certain income of individuals; requiring the Comptroller to waive certain interest and penalties for calendar year 2021 under certain circumstances; and applying the Act to taxable ye...
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2021-02-19
To Senate Budget and Taxation Committee
MDSB730Intro

Sine Die
Allowing an individual to claim a credit against the State income tax for certain travel, hospitality, and entertainment expenses paid or incurred by the individual during taxable years 2021 and 2022 under certain circumstances; providing that the cr...
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2021-02-19
To Senate Budget and Taxation Committee
MDSB772Intro

Sine Die
Establishing the Maryland COVID-19 Emergency Loan Program in the Department of Commerce to provide working capital to assist Maryland for-profit small businesses, the operators of which have been disrupted due to COVID-19, and offer interim relief co...
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2021-02-19
To Senate Budget and Taxation Committee
MDSB738Intro

Sine Die
Allowing a credit against the State income tax for certain qualified expenses paid or incurred by a taxpayer for the installation of certain mechanical insulation in a certain manner on a certain property and for which the taxpayer obtains a tax cred...
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2021-02-19
To Senate Budget and Taxation Committee
MDHB262Engross

Sine Die
Requiring 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...
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2021-02-16
To Senate Budget and Taxation Committee
MDSB880Intro

Sine Die
Clarifying certain provisions of law concerning the State income tax imposed on certain pass-through entities; authorizing a pass-through entity to elect to pay that tax imposed with respect to certain shares of all members of the pass-through entity...
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2021-02-16
To Senate Budget and Taxation Committee
MDSB496PassProviding certain financing during fiscal years 2021 and 2022 for the purpose of relieving the adverse effects of the coronavirus pandemic; allowing, for certain taxable years, a subtraction under the Maryland income tax for certain unemployment insu...
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2021-02-15
Approved by the Governor - Chapter 39
MDHB661Intro

Sine Die
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 ...
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2021-02-15
Withdrawn by Sponsor
MDHB1300Intro

Sine Die
Requiring an addition modification for certain distributions made under certain college investment accounts that are used for certain elementary and secondary education expenses; requiring certain account holders to report to the Comptroller in a cer...
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2021-02-15
To House Appropriations Committee
MDHB358Engross

Sine Die
Establishing an income tax checkoff for voluntary contributions to the Maryland Veterans Trust Fund; requiring the Comptroller to include a checkoff on the individual income tax return; requiring the Comptroller to collect and account for contributio...
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2021-02-12
To Senate Budget and Taxation Committee
MDSB870Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for taxable years 2020, 2021, and 2022 for income that is the result of certain COVID-19-related distributions of retirement income during certain taxable years; prohibiting the subtra...
[Detail][Text][Discuss]
2021-02-11
To Senate Budget and Taxation Committee
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