HB 495

Enacted

Income Tax - Internal Revenue Code Amendments - Decoupling

Sponsor: Julie Palakovich Carr (District 17)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763 (as of Dec 1, 2021)

What this bill does

Official synopsis

Prohibiting, except under certain circumstances, the retroactive application of certain amendments to the Internal Revenue Code to the determination of Maryland taxable income; and applying the Act to all taxable years beginning after December 31, 2020.

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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 (25)

MGA witness list

FAV 17FavorableUNF 8Unfavorable

Position	Witness	Organization	Testimony
FAV	Mazerov, Michael	Center on Budget and Policy Priorities	Written (PDF)
FAV	Mazerov, Michael	Center on Budget and Policy Priorities	Oral + Written (PDF)
FAV	Meyer, Christopherlobbyist	Maryland Center on Economic Policy	Written (PDF)
FAV	Schumitz, Kalilobbyist	Maryland Center on Economic Policy	Written (PDF)
FAV	Slayton, Kevin	Maryland Fair Funding Coalition	Written (PDF)
FAV	Plante, Cecilia	Maryland Legislative Coalition	Written (PDF)
FAV	Plante, Cecilia	Maryland Legislative Coalition	Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Written (PDF)
FAV	Mason, Ruth	University of Virginia	Oral
FAV	Delegate Palakovich Carr, Delegate Palakovich Carrlegislator	Individual	Oral
FAV	Delegate Palakovich Carr, Delegate Palakovich Carrlegislator	Individual	Oral
FAV	Norman, David	Individual	Written (PDF)
FAV	Palakovich Carr, Julie	Individual	Written (PDF)
FAV	Palakovich Carr, Julie	Individual	Written (PDF)
FAV	Riley, Deniselobbyist	Individual	Written (PDF)
FAV	Smalls, Cindylobbyist	Individual	Written (PDF)
FAV	Thimmesch, Adam	Individual	Oral
UNF	Wilhelm, Jim	MACPA	Oral
UNF	Halpern, MB	Maryland Association of CPAs (MACPA)	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	Norman, David	Marylanders for Safe and Sensible Regulations	Written (PDF)
UNF	Swanson, Tricia	Montgomery County Chamber of Commerce	Written (PDF)
UNF	O'Halloran, Mike	Individual	Written (PDF)

Organizations on record

Center on Budget and Policy PrioritiesFAV 2

MACPAUNF 1

Maryland Association of CPAs (MACPA)UNF 1

Maryland Building Industry AssociationUNF 2

Maryland Center on Economic PolicyFAV 2

Maryland Chamber of CommerceUNF 1

Maryland Fair Funding CoalitionFAV 1

Maryland Legislative CoalitionFAV 2

Maryland State Education AssociationFAV 1

Marylanders for Safe and Sensible RegulationsUNF 1

Montgomery County Chamber of CommerceUNF 1

University of VirginiaFAV 1

Registered lobbyists who testified

FAVMeyer, ChristopherMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy

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

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…