Maryland Code | Chapter Tax - General

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MDHB147PassAuthorizing a claimant who buys tobacco tax stamps to receive a refund for tobacco tax stamps affixed to stolen property; requiring the claimant to provide the Comptroller with certain documentation when making a claim for a refund; and providing for...
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2024-05-16
Approved by the Governor - Chapter 895
MDSB72PassAuthorizing a claimant who buys tobacco tax stamps to receive a refund for tobacco tax stamps affixed to stolen property; requiring the claimant to provide the Comptroller with certain documentation when making a claim for a refund; and providing for...
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2024-05-16
Approved by the Governor - Chapter 896
MDSB362PassAltering or repealing certain required appropriations; authorizing the use of certain funds for certain purposes; altering, from December 1, 2024, to January 15, 2027, the date by which the Accountability and Implementation Board has to conduct and s...
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2024-05-16
Approved by the Governor - Chapter 717
MDHB452PassRequiring 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...
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2024-05-16
Approved by the Governor - Chapter 731
MDSB440PassAllowing 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; l...
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2024-05-16
Approved by the Governor - Chapter 769
MDHB447PassAllowing 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; l...
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2024-05-16
Approved by the Governor - Chapter 770
MDHB453PassRepealing certain obsolete provisions of law concerning the distribution of income tax revenue; and correcting a certain erroneous cross-reference.
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2024-05-16
Approved by the Governor - Chapter 723
MDHB455PassRequiring, 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 ...
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2024-05-16
Approved by the Governor - Chapter 729
MDHB451PassRequiring the Comptroller, beginning in fiscal year 2025, to distribute a certain amount of abandoned property funds to the Tax Clinics for Low-Income Marylanders Fund; requiring the Governor to include $800,000 in the annual budget for the CASH Camp...
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2024-05-16
Approved by the Governor - Chapter 727
MDHB490PassExtending 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...
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2024-05-16
Approved by the Governor - Chapter 784
MDHB454PassAltering the definition of "tax information" for purposes of law governing the confidentiality and disclosure of tax information; authorizing, subject to certain limitations, the disclosure of certain tax information to certain tax compliance organiz...
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2024-05-16
Approved by the Governor - Chapter 728
MDHB557PassRepealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of...
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2024-05-16
Approved by the Governor - Chapter 957
MDSB574PassRepealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of...
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2024-05-16
Approved by the Governor - Chapter 958
MDSB580PassProviding that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the St...
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2024-05-16
Approved by the Governor - Chapter 791
MDSB677PassRequiring 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 ...
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2024-05-16
Approved by the Governor - Chapter 730
MDSB678PassRepealing certain obsolete provisions of law concerning the distribution of income tax revenue; and correcting a certain erroneous cross-reference.
[Detail][Text][Discuss]
2024-05-16
Approved by the Governor - Chapter 724
MDSB675PassRequiring 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]
2024-05-16
Approved by the Governor - Chapter 732
MDHB845PassRequiring the Comptroller to implement and administer a certain individual income tax credit eligibility awareness campaign to identify and encourage individuals to apply for certain individual income tax credits; authorizing the Comptroller to enter...
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2024-05-16
Approved by the Governor - Chapter 725
MDSB822PassAltering 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...
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2024-05-16
Approved by the Governor - Chapter 908
MDSB1105PassRequiring the Comptroller to implement and administer a certain individual income tax credit eligibility awareness campaign to identify and encourage individuals to apply for certain individual income tax credits; authorizing the Comptroller to enter...
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2024-05-16
Approved by the Governor - Chapter 726
MDSB1142PassRequiring the Comptroller, for fiscal year 2025 and each fiscal year thereafter, to distribute $500,000 from the remaining net abandoned property funds after certain distributions to the Tax Clinics for Low-Income Marylanders Fund; requiring the Gove...
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2024-05-16
Approved by the Governor - Chapter 804
MDSB897PassAllowing 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...
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2024-05-09
Approved by the Governor - Chapter 417
MDHB1064PassAllowing 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...
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2024-05-09
Approved by the Governor - Chapter 416
MDHB1524PassAltering the location, type, and ownership of horse racing facilities that the Maryland Stadium Authority is authorized to finance; increasing the amount of debt that the Maryland Stadium Authority may issue for certain purposes in connection with ce...
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2024-05-09
Approved by the Governor - Chapter 410
MDSB14PassAuthorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipality to designate, by law, an area within that political subdivision as a tourism zone under certain circumstances; providing that the designation o...
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2024-04-25
Approved by the Governor - Chapter 240
MDSB202PassEstablishing the Caregiver Expense Grant Program in the Department of Aging to award grants to certain caregivers for up to 30% of the qualified expenses that exceed $2,000 paid or incurred by the caregiver to provide care or support to certain quali...
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2024-04-25
Approved by the Governor - Chapter 161
MDHB253PassMaking 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...
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2024-04-25
Approved by the Governor - Chapter 241
MDSB577PassRequiring the Comptroller to implement procedures to offer an individual filing a Maryland resident individual income tax return electronically the opportunity to register to make an anatomical gift in accordance with the Maryland Revised Uniform Ana...
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2024-04-25
Approved by the Governor - Chapter 189
MDHB1068PassRequiring the Comptroller to implement procedures to offer certain income tax return filers the opportunity to register to make an anatomical gift in accordance with the Maryland Revised Uniform Anatomical Gift Act through a hyperlink to the anatomic...
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2024-04-25
Approved by the Governor - Chapter 190
MDHB1281PassAuthorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipality to designate, by law, an area within that political subdivision as a tourism zone under certain circumstances; providing that the designation o...
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2024-04-25
Approved by the Governor - Chapter 239
MDSB108PassIncreasing, 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; and applying the Act to all taxable years beginning after December 31, 2023.
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2024-04-09
Approved by the Governor - Chapter 16
MDHB646PassIncreasing, 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.
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2024-04-09
Approved by the Governor - Chapter 15
MDHB1526PassEstablishing the Fallen Transportation Workers Scholarship Program and the Fallen Transportation Workers Scholarship Fund; authorizing the Secretary of Labor to exempt an individual from the requirement to be actively seeking work for unemployment in...
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2024-04-09
Approved by the Governor - Chapter 2
MDSB1188PassEstablishing the Fallen Transportation Workers Scholarship Program and the Fallen Transportation Workers Scholarship Fund to provide tuition assistance to a student who was a dependent or is the surviving spouse of a fallen transportation worker; req...
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2024-04-09
Approved by the Governor - Chapter 3
MDSB679Engross
50%
Altering the definition of "tax information" for purposes of provisions of law governing the confidentiality and disclosure of tax information; authorizing, subject to certain limitations, the disclosure of tax information to certain tax compliance o...
[Detail][Text][Discuss]
2024-04-04
To House Rules and Executive Nominations Committee
MDSB784Engross
50%
Altering the sales and use tax rate imposed on firearms, firearm accessories, and ammunition from 6% to 11%; and providing that the sales and use tax does not apply to the sale of certain firearm accessories and ammunition.
[Detail][Text][Discuss]
2024-03-28
To House Ways and Means Committee
MDSB1076Engross
50%
Requiring the Comptroller to distribute to the Transportation Trust Fund revenue from the sales and use tax that is attributable to the sale of electricity used to charge an electric vehicle at an electric vehicle charging station or used to charge a...
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2024-03-28
To House Ways and Means Committee
MDHB100Engross
50%
Requiring a certain register of wills to allow an installment payment plan for the inheritance tax to be paid by a certain beneficiary of limited means under certain circumstances and subject to certain limitations.
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2024-03-21
To Senate Budget and Taxation Committee
MDHB1306Intro
25%
Authorizing a county or a municipal corporation to impose the admissions and amusement tax on certain gross receipts derived from the sale of food or beverages; prohibiting the imposition of the admissions and amusement tax on certain sales of food o...
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2024-03-16
Withdrawn by Sponsor
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...
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2024-03-14
To House Economic Matters Committee
MDHB1443Intro
25%
Authorizing the sale and possession of certain consumer fireworks, subject to certain requirements and restrictions; altering certain provisions to establish that certain provisions authorizing the State Fire Marshal to issue a certain permit relatin...
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2024-03-12
Unfavorable Report by Economic Matters
MDHB1508Intro
25%
Altering the termination date of the Job Creation Tax Credit Program from 2027 to 2025; providing for the termination date for the One Maryland Economic Development Tax Credit Program on January 1, 2025; establishing the Maryland Jobs Development Tax...
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2024-03-12
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...
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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...
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2024-03-06
Withdrawn by Sponsor
MDHB1515Intro
25%
Altering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the...
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2024-03-06
To House Ways and Means Committee
MDHB898Intro
25%
Establishing the Maryland People's Fund as a special, nonlapsing fund; requiring the interest earnings of the Fund to be credited to the Fund; and requiring the Comptroller to distribute to the Fund 25% of the Maryland estate tax.
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2024-03-05
To House Appropriations Committee
MDHB1414Intro
25%
Altering the grounds for disciplining the holder of an electronic smoking devices license or license applicant; altering the scope of the Clean Indoor Act and other provisions of law prohibiting smoking indoors to also prohibit the use of electronic ...
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2024-03-04
To House Economic Matters 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...
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2024-02-27
To House Appropriations Committee
MDHB794Intro
25%
Requiring the Maryland Department of Health to create and maintain a Maryland Voluntary Do Not Sell Firearm Registry in which a person may voluntarily enroll for the purpose of being prohibited from obtaining a regulated firearm by December 31, 2024;...
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2024-02-21
To House Judiciary Committee
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