Income Tax - Internal Revenue Code Amendments - Decoupling
Sponsor: Cory V. McCray (District 45)Committee: Budget and TaxationSubject: Taxes - IncomeStatus: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 764 (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; applying the Act to all taxable years beginning after December 31, 2020; 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 (10)
MGA witness listFAV 7FavorableUNF 3Unfavorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Mazerov, Michael | Center on Budget and Policy Priorities | Oral |
| FAV | McCray, Cory | MGA | Written (PDF) |
| FAV | Meyer, Christopherlobbyist | Maryland Center on Economic Policy | Oral + Written (PDF) |
| FAV | Plante, Cecilia | Maryland Legislative Coalition | Position only |
| FAV | Mason, Ruth | University of Virginia | Oral |
| FAV | 3 West, Miller, 3 West, Miller | Individual | Oral |
| FAV | Senator McCray, Senator McCraylegislator | Individual | Oral |
| UNF | Halpern, MB | Maryland Association of CPAs (MACPA) | Written (PDF) |
| UNF | Griffin, Andrewlobbyist | Maryland Chamber of Commerce | Written (PDF) |
| UNF | O'Halloran, Mike | Individual | Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVMeyer, ChristopherMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy
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…
