MD HB330 | 2021 | Regular Session
Note: Carry Foward to future HB39
Note: Carry Over of previous HB1088
Note: Carry Over of previous HB1088
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 13 2021 - 25% progression, died in committee
Action: 2021-01-07 - Hearing 1/28 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 13 2021 - 25% progression, died in committee
Action: 2021-01-07 - Hearing 1/28 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Requiring a publicly traded corporation that is required to file a Maryland income tax return to attach a statement identifying the corporation's effective tax rate and an explanation of the calculation of the effective tax rate; requiring that the statement be made under oath, signed in a certain manner, subject to audit by the Comptroller, and treated as confidential taxpayer information; requiring the Comptroller to submit a certain report to the Governor and the General Assembly by March 1 each year; etc.
Title
Effective Corporate Tax Rate Transparency Act of 2021
Sponsors
History
Date | Chamber | Action |
---|---|---|
2021-01-07 | House | Hearing 1/28 at 1:30 p.m. |
2021-01-13 | House | First Reading Ways and Means |
2020-10-28 | House | Pre-filed |
Same As/Similar To
HB330 (Carry Over) 2021-01-07 - Hearing 1/28 at 1:30 p.m.
HB1088 (Carry Over) 2020-02-10 - Hearing 2/25 at 1:00 p.m.
HB1088 (Carry Over) 2020-02-10 - Hearing 2/25 at 1:00 p.m.
Subjects
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 10 | 804 | (n/a) | See Bill Text |
Tax - General | 10 | 804.2 | (n/a) | See Bill Text |
Maryland State Sources
Type | Source |
---|---|
Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0330?ys=2021RS |
Text | https://mgaleg.maryland.gov/2021RS/bills/hb/hb0330f.pdf |