MD HB1051 | 2018 | Regular Session

Status

Spectrum: Partisan Bill (Democrat 19-0)
Status: Introduced on February 7 2018 - 25% progression, died in committee
Action: 2018-02-28 - Hearing 2/28 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Requiring that certain sales of tangible personal property be attributed to the State for apportionment purposes under the corporate income tax if the corporation is not taxable in the state of the purchaser; and applying the Act to taxable years beginning after December 31, 2017.

Tracking Information

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Title

Corporate Income Tax - Throwback Rule

Sponsors


History

DateChamberAction
2018-02-28HouseHearing 2/28 at 1:00 p.m.
2018-02-07HouseFirst Reading Ways and Means

Subjects


Maryland State Sources


Bill Comments

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