Summary of 2009 Tax Legislation

The following links offer summaries of Maryland tax legislation that was passed during the 2009 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

Senate Bill 552 (Chapter 277, Acts of 2009) - Tax Amnesty Program

Senate Bill 554 (Chapter 280, Acts of 2009) - Chesapeake Bay Nitrogen Removal Act of 2009

Senate Bill 604 (Chapter 290, Acts of 2009) - Tax Credits for Qualifying Employees with Disabilities - Sunset Extension

Senate Bill 698 (Chapter 593, Acts of 2009) and House Bill 883 (Chapter 594, Acts of 2009) - Income Tax Refund - Direct Deposit - Multiple Accounts

Senate Bill 800 (Chapter 605, Acts of 2009) and House Bill 493 (Chapter 606, Acts of 2009) - Biotechnology Investment Incentive Tax Credit

Senate Bill 909 (Chapter 188, Acts of 2009) - Workplace Fraud Act of 2009

House Bill 101 (Chapter 487, Acts of 2009) - Budget Reconciliation and Financing Act of 2009

House Bill 810 (Chapter 422, Acts of 2009) - Income Tax - Mandatory Income Tax Return Preparer Requirements

House Bill 1399 (Chapter 166, Acts of 2009) - Department of Housing and Community Development - Neighborhood and Community Assistance Program - Individual Donor Eligibility - Tax Credit

SALES AND USE TAX

Senate Bill 44 (Chapter 506, Acts of 2009) - Sales and Use Tax - Exemption - Veterans' Organization

Senate Bill 621 (Chapter 574, Acts of 2009) - Sales and Use and Property Tax - Exemptions - Solar Energy Equipment and Property

House Bill 1171 (Chapter 444, Acts of 2009) - Alternative Energy Tax Incentive Act of 2009

ADMISSIONS AND AMUSEMENT TAX

House Bill 193 (Chapter 661, Acts of 2009) - Gaming - Bingo

ESTATE TAX

Senate Bill 156 (Chapter 202, Acts of 2009) - Maryland Estate Tax - Filing of Return

BUSINESS LICENSING

Senate Bill 174 (Chapter 209, Acts of 2009) and House Bill 171 (Chapter 210, Acts of 2009) - Business Regulation - Vending Machine Sales - Bulk Vending Machine Exemption

MOTOR FUEL, ALCOHOL AND TOBACCO TAXES

See 2009 Motor Fuel, Alcohol and Tobacco Tax Legislation.

PRIOR LEGISLATION

See Summary of 2008 Tax Legislation.

See Summary of 2007 Tax Legislation.