MACPA's testimony focused on the complexity of complying with the combined reporting  tax policy and recommended a phase-in period to allow for training and communication of the accounting necessary to comply with this tax.

Scott Dance over at the BBJ covered the outcomes of the Maryland Business Tax Reform Commission well in his article http://www.bizjournals.com/baltimore/news/2010/11/16/maryland-panel-rejects-combined.html

For background see our prior post here