Maryland Subject | Exemptions

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MDSB331IntroRequiring a certain clerk to account for and pay into the General Fund of the State the entire fee received for a trader's license issued in a county or municipal corporation that selects a uniform license fee; exempting from the fee a visually handi...
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2019-02-19
Favorable with Amendments Report by Finance
MDSB265IntroRepealing the termination of a certain subtraction modification under the Maryland income tax for income from the discharge of indebtedness related to costs incurred with respect to a principal residence; etc.
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2019-02-18
Favorable Report by Budget and Taxation
MDSB510IntroProviding an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to de...
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2019-02-18
[Hearing: Feb 20 @ 1:00 pm]
Unfavorable Report by Budget and Taxation; Withdrawn
MDHB636IntroProviding an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to de...
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2019-02-18
[Hearing: Feb 27 @ 1:00 pm]
Unfavorable Report by Ways and Means; Withdrawn
MDHB1322IntroPhasing out, over certain taxable years, the limitation on the amount of certain military retirement income that may be subtracted from federal adjusted gross income for Maryland income tax purposes.
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2019-02-15
To House Rules and Executive Nominations Committee
MDSB929IntroProviding a subtraction modification under the Maryland income tax for certain expenses of a tax exempt corporation that are required to be included in the corporation's unrelated business taxable income; applying the Act to taxable years beginning a...
[Detail][Text][Discuss]
2019-02-15
To Senate Rules Committee
MDHB34IntroRequiring a certain clerk to account for and pay into the General Fund of the State the entire fee received for a trader's license issued in a county or municipal corporation that selects a uniform license fee; exempting from the fee a visually handi...
[Detail][Text][Discuss]
2019-02-14
Second Reading Passed with Amendments
MDSB875IntroPhasing out, over 2 taxable years, a certain limitation on the amount of certain military retirement income that may be included in a certain subtraction modification under the Maryland income tax.
[Detail][Text][Discuss]
2019-02-14
[Hearing: Feb 27 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDSB911IntroEstablishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity applying to the Comptroller to qualify as an organization to which a sale is exempt from certain taxes to i...
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2019-02-14
To Senate Rules Committee
MDSB906IntroAllowing 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 ...
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2019-02-14
To Senate Rules Committee
MDHB1306IntroProviding that a nonprofit entity shall be deemed controlled by the Howard County Housing Commission if the nonprofit entity is established by the Commission under certain provisions of law and the Commission has the power to appoint a majority of th...
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2019-02-14
To House Rules and Executive Nominations Committee
MDHB378IntroEstablishing the Office of Health Care Coverage in the Maryland Department of Health to establish and carry out the HealthcareMaryland Program to provide benefits to State residents who do not receive federal benefits through Medicare, TRICARE, plans...
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2019-02-13
[Hearing: Mar 14 @ 1:00 pm]
Hearing 3/14 at 1:00 p.m. (Health and Government Operations)
MDHB1291IntroExempting certain premium cigars that are to be sold in the State from the tobacco tax.
[Detail][Text][Discuss]
2019-02-13
To House Rules and Executive Nominations Committee
MDHB154IntroAltering the subtraction modification under the Maryland income tax under certain circumstances for a certain amount of retirement income attributable to a resident's employment as a correctional officer, a law enforcement officer, or a fire, rescue,...
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB149IntroIncluding income from certain retirement plans within a certain subtraction modification allowed under the Maryland income tax for certain individuals who are at least certain ages, are disabled or whose spouse is disabled, or are retired correctiona...
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB231IntroIncreasing, for taxable years beginning after December 31, 2020, the amount of a subtraction modification under the Maryland income tax for certain qualifying volunteer fire, rescue, and emergency medical services members.
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB441IntroIncreasing, for taxable years beginning after December 31, 2020, the amount of a subtraction modification under the Maryland income tax for certain qualifying volunteer fire, rescue, and emergency medical services members.
[Detail][Text][Discuss]
2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB718IntroPhasing out, over 2 taxable years, a certain limitation on the amount of certain military retirement income that may be included in a certain subtraction modification under the Maryland income tax.
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB944IntroAllowing a subtraction modification under the Maryland income tax under certain circumstances for a certain amount of retirement income attributable to employment as an emergency medical dispatcher; applying the Act to taxable years beginning after D...
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB857IntroProviding an exemption from personal property tax for property that is owned by a business that has organized under the laws of Maryland during the current tax year or that has relocated its headquarters to Maryland during the current tax year; exemp...
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2019-02-12
[Hearing: Feb 26 @ 1:00 pm]
To House Ways and Means Committee
MDHB800IntroRepealing an exemption from the property tax for the interest of a person in a crane located on property owned by the State and used for cargo handling purposes; and applying the Act to taxable years beginning after June 30, 2019.
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2019-02-12
[Hearing: Feb 26 @ 1:00 pm]
To House Ways and Means Committee
MDHB858IntroExempting business personal property from the property tax imposed by a county or municipal corporation, subject to certain exceptions; requiring the State Department of Assessments and Taxation to identify certain provisions of law and submit a cert...
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2019-02-12
[Hearing: Feb 26 @ 1:00 pm]
To House Ways and Means Committee
MDHB902IntroIncreasing from $2,500 to $5,000 the maximum amount allowed as a subtraction modification under the Maryland income tax for payments or contributions made by an account holder or a contributor to certain college savings plan accounts; and applying th...
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2019-02-12
[Hearing: Mar 8 @ 1:00 pm]
To House Ways and Means Committee
MDHB981IntroProviding an exemption under the sales and use tax for the sale of certain firearm safety devices, including a firearm safe, firearm lockbox, trigger and barrel lock, or any other item designed to enhance home firearm safety.
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2019-02-12
[Hearing: Mar 1 @ 1:00 pm]
To House Ways and Means Committee
MDHB872IntroProviding an exemption from the vessel excise tax and sales and use tax on the transfer or sale of an unsalvageable or destroyed vessel; etc.
[Detail][Text][Discuss]
2019-02-12
[Hearing: Feb 26 @ 1:00 pm]
To House Ways and Means Committee
MDHB889IntroAllowing a subtraction modification under the Maryland income tax for certain tolls paid through the use of the E-ZPass Maryland program; providing that the subtraction modification does not apply unless the amount of qualified toll expenses incurred...
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2019-02-12
[Hearing: Feb 26 @ 1:00 pm]
To House Ways and Means Committee
MDHB1093IntroIncluding income from certain death benefits within a certain subtraction modification allowed under the Maryland income tax for certain military retirement income; and applying the Act to all taxable years beginning after December 31, 2018
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB1046IntroAltering the subtraction modification under the Maryland income tax under certain circumstances for a certain amount of retirement income attributable to a resident's employment as a correctional officer, a law enforcement officer, or a fire, rescue,...
[Detail][Text][Discuss]
2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB1116IntroEstablishing the intent of the General Assembly to promote gender diversity in corporate management and boardrooms; requiring a certain entity applying to the Comptroller to qualify as an organization to which a sale is exempt from certain taxes to i...
[Detail][Text][Discuss]
2019-02-12
[Hearing: Mar 5 @ 1:00 pm]
To House Ways and Means Committee
MDHB1199IntroIncreasing, from $15,000 to $20,000, a subtraction modification under the Maryland income tax for certain military retirement income under certain circumstances and for certain retirement income attributable to a resident's employment as a correction...
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2019-02-12
[Hearing: Mar 6 @ 1:00 pm]
To House Ways and Means Committee
MDHB1163IntroAllowing a subtraction modification under the Maryland income tax for certain gains from the sale to, or an exchange with, a certain unrelated person of qualified Maryland opportunity zone property; providing for the calculation of the subtraction mo...
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2019-02-12
[Hearing: Mar 8 @ 1:00 pm]
To House Ways and Means Committee
MDSB772IntroAltering the amount of wages of a judgment debtor that are exempt from attachment; and providing for the prospective application of the Act.
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2019-02-11
[Hearing: Mar 15 @ 1:00 pm]
Hearing 3/15 at 1:00 p.m. (Finance)
MDSB850IntroExempting from the sales and use tax certain sales of qualified computer technology for use at a qualified data center under certain circumstances; requiring an individual or a corporation to apply for a certain certificate of eligibility in order to...
[Detail][Text][Discuss]
2019-02-11
[Hearing: Mar 6 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDSB702IntroEstablishing a Healthy Climate Initiative in the Department of the Environment for certain purposes; requiring the Secretary of the Environment to administer certain schedules of greenhouse gas pollution charges; requiring the Secretary to delegate c...
[Detail][Text][Discuss]
2019-02-11
[Hearing: Mar 5 @ 1:00 pm]
Hearing 3/05 at 1:00 p.m. (Finance)
MDHB811IntroExempting from the sales and use tax the sale of certain bottled water and diapers; increasing the amount of the sales price of certain sales that are eligible for a casual and isolated sales exemption; designating certain periods each year to be tax...
[Detail][Text][Discuss]
2019-02-11
[Hearing: Feb 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB831IntroIncreasing from $1,000 to $5,000 the amount of the sales price of certain sales that are eligible for an exemption under the sales and use tax for casual and isolated sales.
[Detail][Text][Discuss]
2019-02-11
[Hearing: Feb 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB816IntroExempting a person who makes three or fewer mortgage loans per calendar year and brokers not more than one mortgage loan per calendar year from the Maryland Mortgage Lender Law.
[Detail][Text][Discuss]
2019-02-11
[Hearing: Feb 21 @ 1:00 pm]
To House Economic Matters Committee
MDHB729IntroProviding a subtraction modification under the Maryland income tax for the amount of qualified business income of the individual deducted under the federal income tax; providing for the continuation of the subtraction modification if the provisions o...
[Detail][Text][Discuss]
2019-02-11
[Hearing: Feb 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB890IntroDesignating, beginning in calendar year 2019, the last 7 days of August each year to be a tax-free period during which an exemption from the sales and use tax is provided for the sale of certain textbooks purchased by certain individuals; and designa...
[Detail][Text][Discuss]
2019-02-11
[Hearing: Feb 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB1040IntroAltering the conditions under which an individual who works in a certain administrative, executive, or professional capacity qualifies for an exemption from overtime pay; requiring that an individual be compensated on a salary basis at $900 or more p...
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2019-02-08
[Hearing: Mar 5 @ 1:00 pm]
To House Economic Matters Committee
MDHB1090IntroDeclaring that the General Assembly finds that 9-1-1 specialists are key members of the team of public safety personnel; providing a subtraction modification, of up to $3,000, under the Maryland income tax for distributions from certain retirement pl...
[Detail][Text][Discuss]
2019-02-08
[Hearing: Feb 26 @ 1:00 pm]
To House Health and Government Operations Committee
MDHB1235IntroEstablishing a Healthy Climate Initiative in the Department of the Environment for certain purposes; requiring the Secretary of the Environment to administer certain schedules of greenhouse gas pollution charges; requiring the Secretary to delegate c...
[Detail][Text][Discuss]
2019-02-08
[Hearing: Mar 8 @ 1:00 pm]
Hearing 3/08 at 1:00 p.m. (Economic Matters)
MDHB41IntroEstablishing a Maryland Promise Plus Scholarship program to provide tuition assistance to certain students attending eligible State institutions; establishing eligibility requirements to include limitations on gross income levels under certain circum...
[Detail][Text][Discuss]
2019-02-07
[Hearing: Feb 28 @ 1:00 pm]
Hearing 2/28 at 1:00 p.m. (Appropriations)
MDHB598IntroAllowing an individual, under certain circumstances, to increase the amount of itemized deductions used to determine Maryland taxable income by the amount of certain real or personal property taxes paid by the individual and not included as part of t...
[Detail][Text][Discuss]
2019-02-07
[Hearing: Feb 27 @ 1:00 pm]
To House Ways and Means Committee
MDHB664IntroEstablishing the Nonprofit Youth Development Program in the State Department of Education to provide grants to qualifying nonprofit organizations whose mission and programs target at-risk youth using certain strategies; requiring the Governor to incl...
[Detail][Text][Discuss]
2019-02-07
[Hearing: Feb 21 @ 1:00 pm]
To House Ways and Means Committee
MDSB458IntroProviding a subtraction modification under the Maryland corporate income tax for certain changes to a certain corporation's deferred tax assets or liabilities that are the result of Chapters 341 and 342 of the Acts of the General Assembly of 2018; pr...
[Detail][Text][Discuss]
2019-02-06
[Hearing: Feb 26 @ 2:00 pm]
To Senate Budget and Taxation Committee
MDSB477IntroExpanding a subtraction modification under the Maryland income tax for law enforcement officers to include law enforcement officers who are members of the Maryland Transportation Authority Police and reside in a political subdivision in which the cri...
[Detail][Text][Discuss]
2019-02-06
[Hearing: Mar 6 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDSB480IntroRequiring a publicly traded corporation that is required to file a Maryland income tax return to attach a certain statement to the return identifying the corporation's effective tax rate and an explanation of the calculation of the effective tax rate...
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2019-02-06
[Hearing: Feb 26 @ 2:00 pm]
To Senate Budget and Taxation Committee
MDSB611IntroAllowing a subtraction modification under the Maryland income tax for certain deposits into certain catastrophe savings accounts and the interest earnings of the account; providing for the maximum amount that may be maintained in a catastrophe saving...
[Detail][Text][Discuss]
2019-02-06
[Hearing: Mar 6 @ 1:00 pm]
To Senate Budget and Taxation Committee
MDSB753IntroExcluding from a subtraction modification certain contributions to and distributions from a certain investment plan that is used for certain elementary and secondary education expenses; requiring the Comptroller, under certain circumstances, to impos...
[Detail][Text][Discuss]
2019-02-06
[Hearing: Mar 5 @ 1:45 pm]
To Senate Budget and Taxation Committee
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