MD HB1318 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on February 8 2021 - 25% progression, died in committee
Action: 2021-02-09 - Hearing 3/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on February 8 2021 - 25% progression, died in committee
Action: 2021-02-09 - Hearing 3/11 at 1:30 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Authorizing, for purposes of unemployment insurance law, a certain employing unit to elect to delay submitting a contribution and employment report for calendar quarters ending on March 31, 2021, and March 31, 2022; altering the application of a certain sales and use tax exemption for the sale of certain clothing or footwear during a certain sales-tax free period; establishing in calendar year 2021 an 8-day tax free period from the third Sunday in September through the following Sunday for certain restaurant sales of $40 or less; etc.
Title
Maryland Business Tax Relief Act
Sponsors
| Del. Seth Howard [R] |
History
| Date | Chamber | Action |
|---|---|---|
| 2021-02-09 | House | Hearing 3/11 at 1:30 p.m. |
| 2021-02-08 | House | First Reading Ways and Means |
Subjects
Baltimore City
Commerce and Business
Counties
Credit
Electronic Commerce
Emergencies
Emergency Bills
Equipment
Executive Orders
Food
Health
Income Tax
Interest
Labor, Department of
Municipal Corporations
Personal Protective Equipment
Reports
Restaurants
Sales and Use Tax
Tax Credits
Taxes - Income
Taxes - Sales and Use
Time
Unemployment Insurance
Work, Labor, and Employment
Commerce and Business
Counties
Credit
Electronic Commerce
Emergencies
Emergency Bills
Equipment
Executive Orders
Food
Health
Income Tax
Interest
Labor, Department of
Municipal Corporations
Personal Protective Equipment
Reports
Restaurants
Sales and Use Tax
Tax Credits
Taxes - Income
Taxes - Sales and Use
Time
Unemployment Insurance
Work, Labor, and Employment
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Labor and Employment | 8 | 626 | (n/a) | See Bill Text |
| Labor and Employment | 8 | 628 | (n/a) | See Bill Text |
| Tax - General | 10 | 751 | (n/a) | See Bill Text |
| Tax - General | 11 | 105 | (n/a) | See Bill Text |
| Tax - General | 11 | 228 | (n/a) | See Bill Text |
| Tax - General | 11 | 241 | (n/a) | See Bill Text |
| Tax - General | 11 | 242 | (n/a) | See Bill Text |
| Tax - General | 11 | 243 | (n/a) | See Bill Text |
| Tax - Property | 9 | 266 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1318?ys=2021RS |
| Text | https://mgaleg.maryland.gov/2021RS/bills/hb/hb1318f.pdf |
