To the dismay of a number of retail and restaurant groups within Maryland, state senator Ron Young is now pushing legislation in Annapolis that would mandate combined reporting for state income purposes and potentially generate an additional $50 million in revenue for the Terrapin State. Combined reporting, which is currently the law in 27 states plus the District of Columbia, has been filed for the past 5 or 6 years in Maryland by Senator Paul Pinsky, but his legislation hasn’t gotten much traction. The “Small Business Fairness Act” as Young’s bill (SB76) is known, focuses specifically on restaurant and retail chains. Combined reporting requires companies with subsidiaries in different states to account for those subsidiaries when filing their state corporate income taxes. Opponents at the January 30 hearing argued the legislation will prevent other restaurant and retail groups from expanding into Maryland.