Charge of the Commission

The Commission was established by Senate Bill 2 (Chapter 3) Tax Reform Act of 2007, during the 2007 Special Session.

The charge of the Commission is to:

  • Review and evaluate the current business tax structure,

    1. Make specific recommendations for changes to the State's business tax structure;
    2. Recommendations may include, without limitations, tax rate changes, tax base broadening, measures to address tax avoidance, and elimination of ineffective tax policies intended as development incentives.
  • The study, at a minimum, should include a review and evaluation of the following options:

    1. Imposition of combined reporting, utilizing the "water's edge method" for unitary groups of affiliated corporations,
    2. Imposition of other business taxes including gross receipts taxes, value added taxes and alternative minimum taxing,
    3. Improved methods for evaluating the effectiveness of tax policies intended as economic development incentives.

Members of the Commission:

  • May not receive compensation,
  • Are entitled to reimbursement for expenses under the Standard State Travel Regulations.

The Commission will submit an interim report of its findings and recommendations, to the Governor and the General Assembly, on or before December 15, 2010.

The Commission will submit a final report of its findings and recommendations, to the Governor and the General Assembly, on or before December 15, 2011.

State of Maryland Seal

Upcoming Meetings

     

  • Maryland Business Tax Reform Commission


  • Date:

    Time:

    Location: