Business Relief and Tax Fairness Act of 2018

Bill Number:  SB0195

Bill Sponsor(s):  Senator Pinsky

Subject:  Budget and Taxation

Bill Summary:

Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of certain documents by corporations or business entities with 10 or fewer employees; requiring certain corporations to compute Maryland taxable income using a certain combined reporting method; requiring, subject to certain regulations, certain groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.

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