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2010 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2010 session of the General Assembly and signed into law by Governor Martin O'Malley. All references are to the Tax-General Article (TG), Annotated Code of Maryland, unless otherwise noted. For information about other tax legislation, visit the Maryland General Assembly's Website.

INCOME TAX

Research and Development Tax Credit - Sunset Extension - Senate Bill 64 (Chapter 20, Acts of 2010)

Labor and Employment - Job Creation and Recovery Tax Credit - Senate Bill 106 (Chapter 1, Acts of 2010)

Budget Reconciliation and Financing Act of 2010- Senate Bill 141 (Chapter 484, Acts of 2010)

Tax Credits for Qualifying Employees with Disabilities - Sunset Extension - Senate Bill 221 (Chapter 252, Acts of 2010)

Income Tax Checkoff for Developmental Disabilities - Senate Bill 318 and House Bill 830 (Chapters 499 and 500, Acts of 2010)

Individual Tax Preparers - Examination Requirements - Senate Bill 555 and House Bill 873 (Chapters 85 and 86, Acts of 2010)

Office of the Public Defender - Eligibility for Services - Requests for Employment Status and Income Information - House Bill 121 (Chapter 393, Acts of 2010)

Clean Energy Incentive Act of 2010 - House Bill 464 (Chapter 493, Acts of 2010)

Smart, Green, and Growing - The Sustainable Communities Act of 2010 - House Bill 475 (Chapter 487, Acts of 2010)

Refund Anticipation Loans and Checks - House Act 1206 (Chapter 730, Acts of 2010)

Kids First Express Lane Eligibility Act - House Bill 1375 (Chapter 734, Acts of 2010)

Central Collection Unit - Collection of Debts Owed to the State - House Bill 1505 (Chapter 477, Acts of 2010)

CORPORATE REPORTING

Maryland Business Tax Reform Commission - Reporting Requirements - Senate Bill 336 (Chapter 543, Acts of 2010)

SALES AND USE TAX

Sales and Use Tax Exemption - Veterans' Organization - Senate Bill 237 and House Bill 203 (Chapters 509 and 510, Acts of 2010)

Rebate Programs for Retail Sales - Collection of Sales and Use Tax - Senate Bill 1081 (Chapter 650, Acts of 2010)

Sales and Use Tax Exemption - Lodging at a Corporate Training Center - House Bill 855 (Chapter 706, Acts of 2010)

ESTATE TAX

Estate Tax - Pilot Program for Payment Deferral for Qualified Agricultural Property - Senate Bill 396 (Chapter 554, Acts of 2010)

INHERITANCE TAX

Inheritance Tax Exemption - Spouses of Predeceasing Descendants - House Bill 443 (Chapter 674, Acts of 2010)



 
Links for Legislative Summaries
Individual Tax Types
Income Tax
Tax Information
Tax Legislation
Legislative Summaries
  2013 Legislative Summary
  2012 Legislative Summary
  2011 Legislative Summary
  2010 Legislative Summary
  2009 Legislative Summary
  2008 Legislative Summary
  2007 Legislative Summary
  2014 Legislative Summary
  2016 Legislative Summary
  2015 Legislative Summary
  2017 Legislative Summary
 
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