Maryland 2023 Regular Session

Maryland House Bill HB540

Introduced
2/1/23  

Caption

Income Tax - Local Advertisement Tax Credit

Impact

If enacted, HB540 will provide a clear financial incentive for smaller businesses to engage with local news outlets, fostering a strengthened business-local media relationship. The legislation is designed to alleviate some of the financial burdens these businesses face, particularly in the wake of the economic setbacks triggered by the COVID-19 pandemic. Additionally, the bill emphasizes the importance of supporting local journalism, ensuring that news media entities which are vital for community information remain financially viable.

Summary

House Bill 540 proposes an income tax credit for small and medium-sized businesses in Maryland that incur costs related to advertising through local news media entities. The initiative aims to support the local economy by encouraging businesses to utilize local media for their advertising needs. The bill defines small or medium-sized businesses as those with fewer than 50 employees, thus targeting smaller operations that may struggle with advertising costs in the competitive market. The credit will be structured such that businesses can claim $1,000 in the first year and $500 in subsequent years, up to a maximum of five taxable years.

Contention

Discussion around HB540 may involve points of contention, particularly regarding the selection of eligible advertising media and the definition of 'news media entity.' Critics may express concerns about the appropriateness of government subsidies for certain types of advertising or the implications of selective support for traditional versus digital media formats. Moreover, there may be discussions regarding the potential costs to the state in terms of lost tax revenue and the administration of the tax credit program.

Companion Bills

No companion bills found.

Previously Filed As

MD SB1327

Income taxation: credits: local news media: data extraction transactions.

MD HB891

Income Tax - Local Newsroom Tax Credit

MD HB1217

Income tax, state; Virginia local journalism sustainability credits.

MD HB2061

Income tax, state; Virginia local journalism sustainability credits.

MD HB961

Income tax, state; Virginia local journalism sustainability credits.

MD HB961

Income tax, state; Virginia local journalism sustainability credits.

MD AB3101

Income taxes: credits: California New Markets Tax Credit.

MD AB648

Personal income taxes: credits: film.

MD AB1442

Income taxes: credits: Share Our Values Tax Credit.

MD AB1259

Personal income taxes: corporation taxes: credits: California New Markets Tax Credit.

Similar Bills

No similar bills found.