MD HB398 | 2023 | Regular Session
Note: Carry Foward to future HB1204
Note: Carry Over of previous HB1096
Note: Carry Over of previous HB1096
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 27 2023 - 25% progression, died in committee
Action: 2023-01-31 - Hearing 2/16 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 27 2023 - 25% progression, died in committee
Action: 2023-01-31 - Hearing 2/16 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Altering the definition of "qualified position" for purposes of eligibility for and the calculation of benefits under the One Maryland and More Jobs for Marylanders economic development programs; altering the definition of "qualified employee" for purposes of eligibility for and calculation of the credit against the income tax for certain business entities located in an enterprise zone; applying the Act to all taxable years beginning after December 31, 2022; etc.
Title
Economic Development Tax Credit Programs - Qualified Position and Qualified Employee - Definitions
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2023-01-31 | House | Hearing 2/16 at 1:00 p.m. |
| 2023-01-27 | House | First Reading Ways and Means |
Same As/Similar To
HB398 (Carry Over) 2023-01-31 - Hearing 2/16 at 1:00 p.m.
HB1096 (Carry Over) 2022-02-10 - Hearing 3/02 at 1:00 p.m.
HB1096 (Carry Over) 2022-02-10 - Hearing 3/02 at 1:00 p.m.
Subjects
Collective Bargaining
Commerce and Business
Counties
Economic Development
Enterprise Zones
Health Insurance
Income Tax
Insurance
Leave
Retirement
Salaries and Compensation
Tax Credits
Taxes - Income
Taxes - Property
Time
Unemployment
Weights and Measures
Work, Labor, and Employment
Workers' Compensation
Commerce and Business
Counties
Economic Development
Enterprise Zones
Health Insurance
Income Tax
Insurance
Leave
Retirement
Salaries and Compensation
Tax Credits
Taxes - Income
Taxes - Property
Time
Unemployment
Weights and Measures
Work, Labor, and Employment
Workers' Compensation
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Economic Development | 6 | 401 | (n/a) | See Bill Text |
| Economic Development | 6 | 403 | (n/a) | See Bill Text |
| Economic Development | 6 | 801 | (n/a) | See Bill Text |
| Economic Development | 6 | 804 | (n/a) | See Bill Text |
| Tax - General | 10 | 702 | (n/a) | See Bill Text |
| Tax - General | 10 | 741 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0398?ys=2023RS |
| Text | https://mgaleg.maryland.gov/2023RS/bills/hb/hb0398f.pdf |
