Maryland House Bill 484: Corporate Income Tax - Addition Modification - Direct-to-Consumer Pharmaceutical Advertising

Maryland · 2026 Regular Session

What it does

Providing an addition modification under the corporate income tax for the amount of certain direct-to-consumer advertising expenses for certain covered drugs paid or incurred during the taxable year that are deducted under the Internal Revenue Code; and applying the Act to all taxable years beginning after December 31, 2025.

Latest action

Hearing 2/12 at 1:00 p.m. (2026-01-23)

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