Corporate Income Tax Study

The Tax Reform Act of 2007 (Special Session), and amended by the Corporate Income Tax - Reporting & Study (Chapters 177 & 178, Acts of 2008), in order to provide the new Maryland Business Tax Reform Commission with the necessary information to review and evaluate the state's current business tax structure and make specific recommendations for changes.

The reporting requirements apply to taxable years beginning after December 31, 2005. The reports are only required through tax year 2010.