Bill Number: HB0521
Bill Sponsor(s): Delegate Tarlau
Subject: Ways and Means
Requiring the Department of Commerce to make available 20% of the total amount of research and development tax credits that the Department may approve in a calendar year to small businesses; providing for the use of certain unused credits; providing for the calculation of the credit if more than a certain amount of credits are applied for in a calendar year; applying the Act to all research and development tax credits certified after December 15, 2017; etc.
Members read more about our positioning within our Members Only section.