MD SB257 | 2021 | Regular Session
Note: Carry Over of previous SB448
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 18 2021 - 100% progression
Action: 2021-05-18 - Approved by the Governor - Chapter 355
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on May 18 2021 - 100% progression
Action: 2021-05-18 - Approved by the Governor - Chapter 355
Text: Latest bill text (Chaptered) [PDF]
Summary
Authorizing certain vendors who are qualified job training organizations to claim a credit for the expense of collecting and paying the sales and use tax; prohibiting, for any calendar year, the total amount of credits a vendor may claim from exceeding $100,000; requiring a vendor to be certified as a qualified job training organization before claiming a certain credit; authorizing a vendor to submit an application to the Secretary of Labor to be certified as a qualified job training organization; etc.
Title
Sales and Use Tax – Vendor Collection Credit – Job Training
Sponsors
Sen. Guy Guzzone [D] |
Roll Calls
2021-04-12 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
2021-04-09 - House - Third Reading Passed (Y: 138 N: 0 NV: 0 Abs: 3) [PASS]
2021-02-16 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
2021-04-09 - House - Third Reading Passed (Y: 138 N: 0 NV: 0 Abs: 3) [PASS]
2021-02-16 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
History
Date | Chamber | Action |
---|---|---|
2021-05-18 | Senate | Approved by the Governor - Chapter 355 |
2021-04-12 | Senate | Passed Enrolled |
2021-04-12 | Senate | Third Reading Passed (46-0) |
2021-04-12 | Senate | Senate Concurs House Amendments |
2021-04-09 | House | Third Reading Passed (138-0) |
2021-04-07 | House | Second Reading Passed with Amendments |
2021-04-07 | House | Favorable with Amendments {145762/1 Adopted |
2021-04-07 | House | Favorable with Amendments Report by Ways and Means |
2021-03-22 | House | Hearing canceled |
2021-03-01 | House | Hearing 3/25 at 1:30 p.m. |
2021-02-18 | House | Referred Ways and Means |
2021-02-16 | Senate | Third Reading Passed (46-0) |
2021-02-10 | Senate | Second Reading Passed |
2021-02-10 | Senate | Favorable Adopted |
2021-02-10 | Senate | Favorable Report by Budget and Taxation |
2020-12-22 | Senate | Hearing 1/14 at 11:00 a.m. |
2021-01-13 | Senate | First Reading Budget and Taxation |
2020-09-25 | Senate | Pre-filed |
Same As/Similar To
SB448 (Carry Over) 2020-03-15 - Referred Ways and Means
HB337 (Crossfiled) 2021-05-18 - Approved by the Governor - Chapter 354
HB337 (Crossfiled) 2021-05-18 - Approved by the Governor - Chapter 354
Subjects
Certifications
Comptroller
Job Training
Labor, Department of
Nonprofit Organizations
Notices
Reports
Retail Sales
Rules and Regulations
Sales and Use Tax
Tax Credits
Taxes - Sales and Use
Comptroller
Job Training
Labor, Department of
Nonprofit Organizations
Notices
Reports
Retail Sales
Rules and Regulations
Sales and Use Tax
Tax Credits
Taxes - Sales and Use
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
Tax - General | 11 | 105 | (n/a) | See Bill Text |