Tax Law and Regulations

Federal Regulations

The Federal Regulations below will give you information on decoupling from federal income tax laws.

The federal Internal Revenue Code, Treasury (Tax) Regulations, and other official guidance from the Internal Revenue Service can be found here: .

Generally, Maryland law conforms to changes to federal income tax laws, unless either of the following decoupling actions occurs:

  • If the Maryland legislature enacts new tax legislation that does not follow an amendment to the Internal Revenue Code, then decoupling will occur. The Maryland General Assembly meets every year for 90 days, from mid-January through mid-April (not including special sessions).
  • If the Comptroller of Maryland determines that the impact of an amendment to the Internal Revenue Code on Maryland income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted, or any prior year, will be greater than $5 million, then decoupling will automatically occur for that taxable year.

Code of Maryland Regulations (COMAR)

The Code of Maryland Regulations (COMAR) are maintained by the Division of State Documents (DSD) under the Office of the Secretary of State and can be accessed through the DSD Web site. To view the regulations, please visit COMAR Online.

State Legislative Summaries

Prior year tax legislation is available on the Maryland General Assembly's Web site.