Business Tax Reporting Subcommittee

This subcommittee will address the statutory directives of "recommendations for changes to the State's business tax structure to provide for fair and equitable taxation for all corporations and other business entities doing business in the State," and specifically: (i) "the imposition of combined reporting using the 'water's edge method' under the corporate income tax for unitary groups of affiliated corporations," and (ii) the "imposition of other types of business taxes, in lieu of or in addition to the current taxes imposed, including gross receipts taxes, value added taxes, and alternative minimum taxes."

Subcommittee Information

State of Maryland Seal

Upcoming Meetings


  • Maryland Business Tax Reform Commission

  • Date: