SB 511

Did not advance

Corporate Tax Fairness Act of 2021

Sponsor: Senator PinskyCommittee: Budget and TaxationSubject: Taxes - IncomeStatus: Hearing 2/03 at 1:00 p.m. (as of Dec 1, 2021)

What this bill does

Official synopsis

Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; requiring certain corporations to compute Maryland taxable income using a certain combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using a certain method; etc.

AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.

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 (29)

MGA witness list

FAV 17FavorableFWA 1Favorable with amendmentsUNF 11Unfavorable

Position	Witness	Organization	Testimony
FAV	Watson, Ashley	AFSCME Council 3	Oral
FAV	Mazerov, Michael	Center on Budget & Policy Priorities	Oral
FAV	Mazerov, Michael	Center on Budget and Policy Priorities	Written (PDF)
FAV	Munroe, Brandon	High Street Strategies	Written (PDF)
FAV	Appletree, Roy	League of Women Voters of Maryland	Written (PDF)
FAV	Schablein, Jared	Lower Shore Progressive Caucus	Position only
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	Edwards, Donna	Maryland State and DC AFL-CIO	Written (PDF)
FAV	Elliott, Richard DeShay	Prince George's County Young Democrats	Written (PDF)
FAV	Cavanagh, Terry	SEIU Maryland & DC State Council	Written (PDF)
FAV	Brock-Cancellieri, Jen	Individual	Oral
FAV	Pinsky, Paul	Individual	Written (PDF)
FAV	Riley, Deniselobbyist	Individual	Written (PDF)
FAV	Senator Pinsky, Senator Pinskylegislator	Individual	Oral
FAV	Smalls, Cindylobbyist	Individual	Written (PDF)
UNF	Garagiola, Rob	Compass Advocacy	Written (PDF)
UNF	Do, Stephanie	Council On State Taxation	Oral + Written (PDF)
UNF	Beeson, Meredith	Global Business Alliance	Written (PDF)
UNF	Halpern, MB	Maryland Association of CPAs (MACPA)	Written (PDF)
UNF	Graf, Lorilobbyist	Maryland Building Industry Association	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	Price, Sarahlobbyist	Maryland Retailers Association	Oral
UNF	Swanson, Tricia	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Mayhew, Kim	Perry White Ross & Jacobson	Written (PDF)
UNF	Burner, Gene	Individual	Oral
UNF	Looney, Sean	Individual	Oral
FWA	Bennett, Tylerlobbyist	Compass GR on behalf of UPS	Written (PDF)

Registered lobbyists who testified

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

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

FWABennett, TylerCompass GR on behalf of UPSRegistered for: AGC; American Fidelity; Bamboo Health; Brigit, Inc; CFG Health Network; Circular Action Alliance…

SB 511

What this bill does

Testimony (29)

Organizations on record

Registered lobbyists who testified