The following links offer summaries of Maryland tax legislation that was passed during the 2012 Special 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 Web site.
INCOME TAX
Maryland Income Tax Refund - AA County Warrants - Senate Bill 8 (Chapter 451, Acts of 2012)
Tax Credits for Qualifying Employees with Disabilities - Sunset Extension - Senate Bill 167 (Chapter 467, Acts of 2012)
Maryland Health Improvement and Disparities Reduction Act of 2012 - Senate Bill 234 (Chapter 3, Acts of 2012)
Security Clearances - Employer Costs - Senate Bill 296 (Chapter 478, Acts of 2012)
Job Creation Tax Credit-Termination Provisions - Senate Bill 477 (Chapter 521, Acts of 2012) and House Bill 1107 (Chapter 522, Acts of 2012)
Mortgage Forgiveness Debt Relief - Senate Bill 580 (Chapter 544, Acts of 2012) and House Bill 600 (Chapter 545, Acts of 2012)
Tax Credit Evaluation Act - Senate Bill 739 (Chapter 568, Acts of 2012 and House Bill 764 (Chapter 569, Acts of 2012)
Land Acquisition for Department of Transportation - Senate Bill 807 (Chapter 587, Acts of 2012)
Electronic Filing Requirements - Senate Bill 1086 (Chapter 344, Acts of 2012) and House Bill 1456 (Chapter 345, Acts of 2012)
State and Local Revenue Financing Act of 2012 - Senate Bill 1302 (Chapter 2, Acts of 2012 Special Session 1)
Civil Marriage Protection Act - House Bill 438 (Chapter 2, Acts of 2012)
Sustainable Communities Tax Credit Program - House Bill 568 (Chapter 668, Acts of 2012)
Tax Credit for Businesses That Create New Jobs - House Bill 592 (Chapter 128, Acts of 2012)
Forest Conservation and Management Program Expenses - House Bill 975 (Chapter 693, Acts of 2012)
One Maryland Economic Development Tax Credit - House Bill 1289 (Chapter 715, Acts of 2012)
State and Local Revenue Act of 2012 - Senate Bill 1302 (Chapter 2, Acts of 2012 Special Session 1)
Foreclosures and Mediation - House Bill 1374 (Chapter 156, Acts of 2012)
SALES AND USE TAX
Sales and Use Tax Exemption - Veterans Organizations - Senate Bill 19 (Chapter 452, Acts of 2012) and House Bill 319, (Chapter 453, Acts of 2012)
Machinery and Equipment Energy Star Windows and Doors - Senate Bill 40 (Chapter 456, Acts of 2012) and House Bill 1301 (Chapter 457, Acts of 2012)
Sales of Dyed Diesel Fuel - Senate Bill 446 (Chapter 237, Acts of 2012) and House Bill 434 (Chapter 238, Acts of 2012)
Consuming Wine Not Bought on Premises - Restaurants, Clubs and Hotels - Senate Bill 755 (Chapter 86, Acts of 2012) and House Bill 228 (Chapter 87, Acts of 2012)
Alcoholic Beverages - Calculation of Tax - Senate Bill 852 (Chapter 597, Acts of 2012) and House Bill 918 Chapter 598, Acts of 2012)
State and Local Revenue Financing Act of 2012 - Senate Bill 1302 (Chapter 2, Acts of 2012 Special Session 1)
ADMISSIONS AND AMUSEMENT TAX
Gaming-Electronic Machines - Senate Bill 864 (Chapter 603, Acts of 2012)
ESTATE TAX
Family Farm Preservation Act of 2012 - Senate Bill 294 (Chapter 448, Acts of 2012) and House Bill 444 (Chapter 449, Acts of 2012) | 
