SB 360

Did not advance

Corporate Tax Fairness Act of 2022

Sponsor: Senator PinskyCommittee: Budget and TaxationSubject: Taxes - IncomeStatus: Hearing 2/09 at 1:00 p.m. (as of Nov 15, 2022)

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.

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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 (37)

MGA witness list

FAV 21FavorableUNF 14UnfavorableINFO 2Information only

Position	Witness	Organization	Testimony
FAV	Smalls, Cindylobbyist	AFSCME	Written (PDF)
FAV	Mazerov, Michael	Center on Budget and Policy Priorities	Oral + Written (PDF)
FAV	Bartlett, Olivia	DoTheMostGood	Position only
FAV	Orr, Benjamin	Maryland Center on Economic Policy	Oral + Written (PDF)
FAV	Slayton, Kevin	Maryland Fair Funding Coalition	Oral + Written (PDF)
FAV	Rohrer, Amylobbyist	Maryland Hotel Lodging Association	Position only
FAV	Plante, Cecilia	Maryland Legislative Coalition	Written (PDF)
FAV	Bogdan, Henrylobbyist	Maryland Nonprofits	Written (PDF)
FAV	Pinsky, Paul	Maryland Senate	Oral + Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Oral + Written (PDF)
FAV	Edwards, Donna	Maryland State and DC AFL-CIO	Written (PDF)
FAV	Ottinger, Larry	Our Maryland	Written (PDF)
FAV	Wilkerson, Alicelobbyist	Strong Future Maryland	Written (PDF)
FAV	Golombek, Daniel	Individual	Written (PDF)
FAV	Hicks, Myleslobbyist	Individual	Written (PDF)
FAV	King, Shawnice	Individual	Written (PDF)
FAV	Riley, Deniselobbyist	Individual	Written (PDF)
FAV	Senator Pinsky, Senator Pinskylegislator	Individual	Oral
FAV	Simon, Travis	Individual	Written (PDF)
FAV	Soreng, Nancy	Individual	Written (PDF)
FAV	Stern, Isadoralobbyist	Individual	Written (PDF)
UNF	Marczyk, Bernielobbyist	Cornerstone Government Affairs	Oral
UNF	Do, Stephanie	Council On State Taxation	Oral + Written (PDF)
UNF	Clark, Rachellobbyist	Evans & Associates, LLC	Written (PDF)
UNF	Celentano, Matthewlobbyist	Funk & Bolton, P.A.	Written (PDF)
UNF	Beeson, Meredith	Global Business Alliance	Written (PDF)
UNF	Fry, Donald	Greater Baltimore Committee	Written (PDF)
UNF	Sakata, Michael	MTBMA	Written (PDF)
UNF	Griffin, Andrewlobbyist	Maryland Chamber of Commerce	Oral + Written (PDF)
UNF	Price, Sarahlobbyist	Maryland Retailers Association	Oral
UNF	Levine, Brianlobbyist	Montgomery County Chamber of Commerce	Written (PDF)
UNF	Mayhew, Kim	Perry White Ross & Jacobson	Written (PDF)
UNF	Harting, Martalobbyist	Venable	Written (PDF)
UNF	Bagwell, Ashlielobbyist	Individual	Written (PDF)
UNF	Kasemeyer, Pam	Individual	Written (PDF)
INFO	Hayes, Justin	Comptroller of Maryland	Written (PDF)
INFO	Halpern, MB	Maryland Association of CPAs (MACPA)	Written (PDF)

Organizations on record

AFSCMEFAV 1

Center on Budget and Policy PrioritiesFAV 1

Comptroller of MarylandINFO 1

Cornerstone Government AffairsUNF 1

Council On State TaxationUNF 1

DoTheMostGoodFAV 1

Evans & Associates, LLCUNF 1

Funk & Bolton, P.A.UNF 1

Global Business AllianceUNF 1

Greater Baltimore CommitteeUNF 1

Maryland Association of CPAs (MACPA)INFO 1

Maryland Center on Economic PolicyFAV 1

Maryland Chamber of CommerceUNF 1

Maryland Fair Funding CoalitionFAV 1

Maryland Hotel Lodging AssociationFAV 1

Maryland Legislative CoalitionFAV 1

Maryland NonprofitsFAV 1

Maryland Retailers AssociationUNF 1

Maryland SenateFAV 1

Maryland State and DC AFL-CIOFAV 1

Maryland State Education AssociationFAV 1

Montgomery County Chamber of CommerceUNF 1

MTBMAUNF 1

Our MarylandFAV 1

Perry White Ross & JacobsonUNF 1

Strong Future MarylandFAV 1

VenableUNF 1

Registered lobbyists who testified

FAVSmalls, CindyAFSCMERegistered for: AFSCME IU

FAVRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association

FAVBogdan, HenryMaryland NonprofitsRegistered for: Maryland Nonprofits

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

FAVWilkerson, AliceStrong Future MarylandRegistered for: Advance Maryland

FAVHicks, MylesRegistered for: Marylanders to Prevent Gun Violence

FAVRiley, DeniseRegistered for: American Federation of Teachers - Maryland

FAVStern, IsadoraRegistered for: Maryland Consumer Rights Coalition

UNFMarczyk, BernieCornerstone Government AffairsRegistered for: Adobe Inc.; American Petroleum Institute; Amgen, Inc.; Annie E. Casey Foundation, Inc., The; AstraZeneca Pharmaceuticals, LP; Baltimore County Public Library Board of Trustees…

UNFClark, RachelEvans & Associates, LLCRegistered for: Accenture LLP; Arundel Amusements/Bingo World; Brady Campaign to Prevent Gun Violence; CALSTART; Carvana; Fraternal Order of Police, Lodge 89…

UNFCelentano, MatthewFunk & Bolton, P.A.Registered for: 38 Degrees North; Advanced Energy United; Alliance of Maryland Dental Plans; Allstate Insurance Company; America's Health Insurance Plans; American Council of Life Insurers…

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

UNFLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce

UNFHarting, MartaVenableRegistered for: Abbott Laboratories; Annie E. Casey Foundation, Inc., The; Asurion Insurance Services, Inc.; Baltimore Community Foundation; Baltimore Gas and Electric Company; Baltimore Public Markets Corporation…

UNFBagwell, AshlieRegistered for: AbbVie Inc.; Aligned Data Centers; American Academy of Anesthesiology Assistants, Inc.; Atmosphere Data Centers LLC; Baltimore Civic Fund, Inc.; Beltway Fine Wine…