Amendments to 2007 Special Session Tax Changes

In the 2008 Legislative Session, the Maryland General Assembly amended the Tax Reform Act of 2007 enacted during the 2007 Special Session, which resulted in changes in the income tax law that affect tax years beginning after December 31, 2007. The changes, which go into effect July 1, 2008, are included in the following resources:

• Employer Withholding Tax Alert - Important notice to employers regarding changes in the income tax and income tax withholding, effective July 1, 2008.
• Income Tax Alert - Important notice to taxpayers regarding changes in the income tax, effective July 1, 2008.
• Nonresidents Tax Alert - Important notice to nonresident taxpayers regarding changes in Maryland income tax law for sales of real property by nonresidents, effective July 1, 2008.
• New Reporting Requirements for Multistate Corporations and Manufacturers - Effective July 1, 2008.

For information about other tax law changes enacted during the 2008 Legislative Session, see Summary of 2008 Tax Legislation

For information about changes enacted during the 2007 Special Session, see Special Session Tax Changes