Maryland Subject | Taxes - Income

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MDHB45EnrollAltering certain terms relating to eligibility for benefits under the More Jobs for Marylanders and Opportunity Zone Enhancement programs; altering, to taxable years beginning after December 31, 2018, but before January 1, 2027, the time for which en...
[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
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)
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
MDHB759EnrollAltering the definition of "small commercial project" under the historic revitalization tax credit program to include rehabilitations of structures that are condominiums and cooperative projects if the rehabilitations target only common elements of t...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB862EnrollMaking a certain tax credit for commercial rehabilitations under the historic revitalization tax credit program transferable and refundable under certain circumstances; requiring the Director of the Maryland Historic Trust, in consultation with the S...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
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
MDSB774EnrollRequiring the Health Services Cost Review Commission to establish a Community Benefit Reporting Workgroup; requiring the Commission to adopt certain regulations relating to the community health needs of nonprofit hospitals and reporting by nonprofit ...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
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
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
MDHB1169EnrollRequiring the Health Services Cost Review Commission to establish a Community Benefit Reporting Workgroup; requiring the Commission to adopt certain regulations relating to the community health needs of nonprofit hospitals and reporting by nonprofit ...
[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
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
MDHB621EnrollAltering the manner by which the Comptroller withholds from certain income tax distributions certain amounts that a local government owes to the Local Reserve Account for its share of certain income tax refunds and interest that are paid from the Acc...
[Detail][Text][Discuss]
2020-03-17
Returned Passed
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
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
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
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
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
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
MDHB640EngrossAltering the definitions of "certified historic structure" and "single-family, owner-occupied residence" to include a structure that is located on property that is owned by the Department of Natural Resources or one of its units and occupied by a per...
[Detail][Text][Discuss]
2020-03-04
To Senate Budget and Taxation Committee
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
MDHB1058IntroProhibiting the Comptroller from considering or investigating charitable contributions in the State of a taxpayer when making residency determinations for income tax purposes.
[Detail][Text][Discuss]
2020-02-28
Unfavorable Report by Ways and Means; Withdrawn
MDSB1070IntroAllowing a credit against the State income tax for certain rehabilitation expenses for certain catalytic projects; requiring the Secretary of Housing and Community Development to issue tax credit certificates in an amount equal to 20% of certain reha...
[Detail][Text][Discuss]
2020-02-28
To Senate Rules Committee
MDHB389EngrossEstablishing 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...
[Detail][Text][Discuss]
2020-02-19
To Senate Budget and Taxation Committee
MDSB786IntroAltering 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]
2020-02-18
To Senate Budget and Taxation Committee
MDSB1030IntroAuthorizing 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]
2020-02-14
To Senate Rules Committee
MDSB413IntroAuthorizing a credit against the State income tax for certain individuals with outstanding student loan debt during the taxable year if the debt was incurred to attend an institution of higher education, an associate, bachelor's, graduate, or postgra...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB486IntroAllowing an individual to itemize deductions to compute Maryland taxable income whether or not the individual itemizes deductions on the individual's federal income tax return; providing that, for an individual who does not itemize deductions on the ...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB577IntroAllowing certain theatrical production entities to claim a credit against the State income tax for certain costs incurred for certain theatrical productions in the State; making the credit refundable under certain circumstances; requiring an entity t...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB638IntroAllowing certain taxpayers with federal adjusted gross income for the taxable year that is $6,000 or less to claim a credit against the State income tax for certain dependent children under certain circumstances; providing that the credit is equal to...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB657IntroAuthorizing individuals who have a permanent physical disability to deduct $1,000 as a personal exemption under the Maryland income tax; applying the Act to taxable years beginning after December 31, 2019; etc.
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB645IntroAllowing 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 and State property tax; requiring the Department of Transpo...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB644IntroEstablishing an income tax checkoff for voluntary contributions to The Blueprint for Maryland's Future Fund; requiring the Comptroller to include a checkoff on the individual income tax return; requiring the Comptroller to collect and account for con...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB694IntroRequiring a certain worldwide headquartered company, if the company's parent corporation is a franchisor, to employ at the parent corporation's principal executive office in the State at least 400 full-time employees at all times between July 1, 2017...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB631IntroIncreasing the minimum and maximum limitation amounts of certain standard deductions allowed for an individual under the Maryland income tax; applying the Act to taxable years beginning after December 31, 2019; etc.
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB717IntroExpanding the eligibility of the Maryland earned income tax credit to allow certain individuals without qualifying children to claim the credit; providing that the amount of the credit that may be claimed by certain individuals is adjusted for inflat...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB719IntroAltering 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; applying the Act to taxable years b...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB718IntroAltering the definition of "total direct costs" to include certain compensation for writers, directors, or producers; increasing to $20,000,000 the maximum amount of tax credits that the Secretary of Commerce may issue in a fiscal year; and applying ...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB979IntroAllowing a credit against the State income tax for certain qualified capital expenses for use in value-added processing conducted in the State; requiring the Department of Commerce to administer the tax credit; prohibiting a certain business entity f...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB775IntroDefining "taxpayer" as the owner of residential or commercial property who purchases and installs an energy storage system or an individual that owns or pays for the installation of an energy storage system that supplies energy for use on a residenti...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB761IntroRequiring 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...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB902IntroRepealing a certain credit against the public service company franchise tax for the purchase of Maryland-mined coal during a certain year; repealing a certain credit against the State income tax that certain cogenerators or electricity suppliers may ...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDHB1072IntroAuthorizing the governing body of Prince George's County to allow, by law, certain primary or specialty health care providers to claim a tax credit up to a certain amount against the county income tax under certain circumstances; providing that the t...
[Detail][Text][Discuss]
2020-02-10
To House Ways and Means Committee
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