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SB64: Research and Development Tax Credit - Sunset Provision

Senate Bill 64 (Chapter 20, Acts of 2010)

This Act extends the termination date of the Maryland Research and Development Tax Credit to all taxable years beginning after December 31, 1999 but before January 1, 2020. This Act provides that if a taxpayer files on a fiscal year, for the taxable year that begins in calendar year 2019, they may claim a prorated credit for research and development expenses paid or incurred in the taxable year for that part of the taxable year that falls in calendar year 2019. The Act provides that the Maryland Research and Development Tax Credit will abrogate with no further action on June 30, 2021.

This Act takes effect on July 1, 2010.



 
Links for 2010
Tax Law and Regulations
State Regulations
Legislative Summaries
  HB1505
  SB145
  SB141
  HB475
  SB336
  SB891
  SB1081
  SB237-HB203
  HB499
  HB587
  HB601
  SB398
  HB632
  HB72
  HB39
  SB106
  SB513
  SB672
  HB855
  HB823
  SB555-HB873
  HB464
  HB1196
  SB318-HB830
  HB443
  SB830
  SB494
  SB64
  HB121
  SB248
  SB958
  SB346
  SB396
  SB959
  HB1206
  HB1375
  SB221
  HB163
 
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