HB 229

Did not advance

Corporate Income Tax – Throwback Rule

Sponsor: Vaughn Stewart (District 19)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Hearing 1/28 at 1:30 p.m. (as of Dec 1, 2021)

What this bill does

Official synopsis

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; applying the Act to taxable years beginning after December 31, 2021; etc.

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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (22)

MGA witness list

FAV 14FavorableUNF 8Unfavorable

Position	Witness	Organization	Testimony
FAV	Stevenson, Christopher	1199SEIU	Written (PDF)
FAV	Appletree, Roy	League of Women Voters of Maryland	Written (PDF)
FAV	Schumitz, Kalilobbyist	Maryland Center on Economic Policy	Written (PDF)
FAV	Ahart, Jessi	Maryland Communities United	Written (PDF)
FAV	Slayton, Kevin	Maryland Fair Funding Coalition	Written (PDF)
FAV	Plante, Cecilia	Maryland Legislative Coalition	Written (PDF)
FAV	Bogdan, Henrylobbyist	Maryland Nonprofits	Written (PDF)
FAV	Heavner, Brad	Maryland PIRG	Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Written (PDF)
FAV	Edwards, Donna	Maryland State and DC AFL-CIO	Written (PDF)
FAV	Delegate Stewart, Delegate Stewartlegislator	Individual	Position only
FAV	Riley, Deniselobbyist	Individual	Written (PDF)
FAV	Smalls, Cindylobbyist	Individual	Written (PDF)
FAV	Stewart, Vaughn	Individual	Written (PDF)
UNF	Do, Stephanie	Council On State Taxation	Written (PDF)
UNF	Fry, Donald	Greater Baltimore Committee	Written (PDF)
UNF	Rosendale, Martin	MTC	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Written (PDF)
UNF	Price, Sarahlobbyist	Maryland Retailers Association	Written (PDF)
UNF	Swanson, Tricia	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Italiano, Ginanne	The Greater Bethesda Chamber of Commerce	Written (PDF)

Organizations on record

1199SEIUFAV 1

Council On State TaxationUNF 1

Greater Baltimore CommitteeUNF 1

League of Women Voters of MarylandFAV 1

Maryland Building Industry AssociationUNF 1

Maryland Center on Economic PolicyFAV 1

Maryland Chamber of CommerceUNF 1

Maryland Communities UnitedFAV 1

Maryland Fair Funding CoalitionFAV 1

Maryland Legislative CoalitionFAV 1

Maryland NonprofitsFAV 1

Maryland PIRGFAV 1

Maryland Retailers AssociationUNF 1

Maryland State and DC AFL-CIOFAV 1

Maryland State Education AssociationFAV 1

Montgomery County Chamber of CommerceUNF 1

MTCUNF 1

The Greater Bethesda Chamber of CommerceUNF 1

Registered lobbyists who testified

FAVSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy

FAVBogdan, HenryMaryland NonprofitsRegistered for: Maryland Nonprofits

FAVZwerling, SamanthaMaryland State Education AssociationRegistered for: Maryland State Education Association

FAVRiley, DeniseRegistered for: American Federation of Teachers - Maryland

FAVSmalls, CindyRegistered for: AFSCME IU

UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association

UNFGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…

UNFPrice, SarahMaryland Retailers AssociationRegistered for: Maryland Retailers Alliance; Maryland Retailers Association