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2026 Regular Session

HB801

Income Tax - Addition Modifications - Business Stock Gains, Fines, Penalties, and Bonus Depreciation

Providing an addition modification under the Maryland income tax for the gain from the sale or exchange of certain small business stock excluded from federal gross income and a certain amount of fines, penalties, and trade or business expenses; providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for the depreciation of certain property; etc.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Introduced in House February 4, 2026

Committee referrals

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. House Hearing 2/26 at 1:00 p.m.
  2. House Hearing canceled
  3. House Hearing 2/19 at 1:00 p.m.
  4. House First Reading Ways and Means
Source provenance