Allowing a subtraction modification under the Maryland income tax for certain expenses paid or incurred during the taxable year in carrying on a trade or business as a certain medical cannabis grower, processor, dispensary, or independent testing laboratory; and applying the Act to all taxable years beginning after December 31, 2021.

Statutes affected:
Text - First - Income Tax - Subtraction Modification - Expenses of Medical Cannabis Grower, Processor, Dispensary, or Independent Testing Laboratory: 10-208 Tax General, 10-308 Tax General