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HB 191

Passed both chambers
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Income Tax - Payments of Fines, Penalties, and Other Amounts - Addition Modification

Sponsor: Julie Palakovich Carr (District 17)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Third Reading Passed with Amendments (35-12) (as of Nov 9, 2023)

What this bill does

Official synopsis

Providing an addition modification under the Maryland income tax for the amount of certain trade or business expenses paid or incurred during the taxable year that are deducted under the Internal Revenue Code for the payment of certain fines, penalties, or other amounts; and applying the Act to all taxable years beginning after December 31, 2022.

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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 (16)

MGA witness list
FAV 15FavorableUNF 1Unfavorable
PositionWitnessOrganizationTestimony
FAVGriswold, DonCenter on Budget and Policy Priorities (consultant)Oral + Written (PDF)
FAVDonnelly, MichaellobbyistEconomic Action MarylandWritten (PDF)
FAVTulkin, JoshlobbyistMD Sierra ClubWritten (PDF)
FAVTulkin, JoshlobbyistMD Sierra ClubWritten (PDF)
FAVSchumitz, KalilobbyistMaryland Center on Economic PolicyOral + Written (PDF)
FAVSchumitz, KalilobbyistMaryland Center on Economic PolicyOral + Written (PDF)
FAVSlayton, KevinMaryland Fair Funding CoalitionWritten (PDF)
FAVSlayton, KevinMaryland Fair Funding CoalitionWritten (PDF)
FAVJervey, TrapMaryland RiseWritten (PDF)
FAVLong, MaddielobbyistStrong Schools MarylandWritten (PDF)
FAVDelegate Palakovich Carr, Delegate Palakovich CarrlegislatorIndividualOral
FAVDelegate Palakovich Carr, Delegate Palakovich CarrlegislatorIndividualOral
FAVPalakovich Carr, JulieIndividualWritten (PDF)
FAVPalakovich Carr, JulieIndividualWritten (PDF)
FAVSimon, TravisIndividualWritten (PDF)
UNFHalpern, MBMaryland Association of CPAs (MACPA)Written (PDF)

Organizations on record

Registered lobbyists who testified

FAVDonnelly, MichaelEconomic Action MarylandRegistered for: Maryland Consumer Rights Coalition
FAVTulkin, JoshMD Sierra ClubRegistered for: Sierra Club Maryland Chapter
FAVTulkin, JoshMD Sierra ClubRegistered for: Sierra Club Maryland Chapter
FAVSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy
FAVSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy
FAVLong, MaddieStrong Schools MarylandRegistered for: Strong Schools Maryland, care of The Fund for Educational Excellence