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

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

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

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

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

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

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

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

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

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

SALES AND USE TAX

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

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

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

ADMISSIONS AND AMUSEMENT TAX

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

ESTATE TAX

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

BUSINESS LICENSING

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

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.