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2013 Legislative Summary

The following links offer summaries of Maryland tax legislation that was passed during the 2013 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 more information on tax legislation, visit the Maryland General Assembly's Web site.

INCOME TAX
Bill Number Chapter (Acts of 2013) Bill Title
Senate Bill 243 Chapter 213 Maryland Income Tax Refund - AA County Warrant Intercept Program - Extension
Senate Bill 613/ House Bill 644 Chapter 506/Chapter 507 Income Tax - Electronic Filing - Designation to Purchase Federal Savings Bonds
Senate Bill 715 Chapter 309 Maryland Highway Safety Act of 2013
Senate Bill 1068 Chapter 344 Commission to Study the Regulation of Payroll Services
House Bill 380 Chapter 617 Income Tax - Joint Returns - Married Couples
House Bill 1513 Chapter 420 Public Safety - Response to a State Disaster or Emergency - Licensing and Taxes

Subtractions

Bill Number Chapter (Acts of 2013) Bill Title
Senate Bill 404/House Bill 408 Chapter 257/Chapter 258 Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment
Senate Bill 639 Chapter 513 Civil Rights Tax Relief Act
Senate Bill 658/House Bill 1031 Chapter 517/Chapter 518 Estate Tax and Income Tax - Marital Deduction and Subtraction Modification for Health Insurance
Senate Bill 774 Chapter 546 Income Tax - Subtraction Modification - Maryland Civil Air Patrol
House Bill 706 Chapter 384 Natural Resources - Forest Preservation Act of 2013

Credits

Bill Number Chapter (Acts of 2013) Bill Title
Senate Bill 124/House Bill 43 Chapter 443 Income Tax Credit for Qualifying Employees - Sunset Repeal
Senate Bill 183 Chapter 28 Income Tax - Business and Economic Development - Film Production Activity Tax Credit
Senate Bill 482 Chapter 482 Income Tax Credit - Security Clearances - Employer Costs
Senate Bill 484/House Bill 184 Chapter 278/Chapter 279 Income Tax Credit - Oyster Shell Recycling
Senate Bill 779/House Bill 328 Chapter 75/Chapter 76 Biotechnology Investment Tax Credit - Qualified Maryland Biotechnology Company - Definition
House Bill 386 Chapter 109 Income Tax Credit - Qualified Research and Development Expenses - Credit Amounts and Small Business Refund
House Bill 791 Chapter 389 Tax Credits - Electric Vehicles - Extensions
House Bill 803 Chapter 390 Income Tax - Business and Economic Development - Cybersecurity Investment Incentive Tax Credit
House Bill 1017 Chapter 659 Income Tax Credit - Wineries and Vineyards
House Bill 102 Chapter 425 Budget Reconciliation and Financing Act of 2013
House Bill 108 Chapter 82 Housing and Community Development - Neighborhood and Community Assistance Program
SALES AND USE TAX
Bill Number Chapter (Acts of 2013) Bill Title
Senate Bill 481 Chapter 481 Task Force on Implementation of Tax Benefits for Emergency Preparedness Equipment
Senate Bill 486/House Bill 523 Chapter 483/Chapter 484 Short-Term Rental of Motorcycles - Sales and Use Tax and Motor Vehicle Law
Senate Bill 745 Chapter 313 Public Safety - 9-1-1 Emergency Telephone Systems - Prepaid Service - Collection of Surcharge
House Bill 232 Chapter 609 Sales and Use Tax - Exemption - Parent-Teacher Organization Fundraisers
ALCOHOL TAX
Bill Number Chapter (Acts of 2013) Bill Title
Senate Bill 223 Chapter 207 Alcoholic Beverages - Class 7 Limited Beer Wholesaler's License
Senate Bill 955 Chapter 589 Alcoholic Beverages - Refillable Containers - Class 5 Manufacturer's License
House Bill 978 Chapter 396 Alcoholic Beverages - Winery Off-Site Permit and Wine Festival Permit
MOTOR FUEL TAX
Bill Number Chapter (Acts of 2013) Bill Title
House Bill 1515 Chapter 429 Transportation Infrastructure Investment Act of 2013


 
Links for Legislative Summaries
Tax Law and Regulations
State Regulations
Legislative Summaries
  2013 Legislative Summary
  2012 Legislative Summary
  2011 Legislative Summary
  2010 Legislative Summary
  2009 Legislative Summary
  2008 Legislative Summary
  2007 Legislative Summary
 
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