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ICYMI: Maryland Decouples from Three Federal Tax Provisions

ICYMI: Maryland Decouples from Three Federal Tax Provisions

January 20, 2026

MD has automatically decoupled from three federal provisions

The Maryland Office of the Comptroller published a tax alert on the impacts of the One Big Beautiful Bill Act and its tax provisions. Based on the revenue impact, Maryland has automatically decoupled from the following three tax provisions:

  1. Full expensing of domestic research and experimental expenditures;
  2. Modification of limitation on business interest; and
  3. Special depreciation allowance for qualified production property.

 

For more information, please visit the Comptroller’s tax updates webpage.

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