Home Reports Corporate Income Tax Study Corporate Income Tax Study The Tax Reform Act of 2007 (Special Session), and amended by the Corporate Income Tax - Reporting & Study (Chapters 177 & 178, Acts of 2008), in order to provide the new Maryland Business Tax Reform Commission with the necessary information to review and evaluate the state's current business tax structure and make specific recommendations for changes. The reporting requirements apply to taxable years beginning after December 31, 2005. The reports are only required through tax year 2010. TY 2010 TY 2009 TY 2008 TY 2006 Revised Analysis and TY 2007 Initial Analysis Letter March 3, 2009 TY 2006 Initial Analysis