2000 Regular Session

HOUSE BILL 982

File Code: Taxes - Income Prior Year Introduction As: HB 1088/99 - W&M Crossfiled with: SENATE BILL 442
Sponsored By:
Delegates Dobson, Marriott, Paige, Benson, Frush, and Swain
Entitled:
Income Tax - Support of Children by Noncustodial Parents

Synopsis:

Providing a subtraction modification under the Maryland income tax for noncustodial parents for 50% of amounts paid during the taxable year for the support of their children for whom they are not allowed to claim a personal exemption; limiting the subtraction for each child to the amount allowed for the taxable year for personal exemptions; and applying the Act to tax years after 1999.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/25
Hearing 3/10 at 1:00 p.m.
3/22
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Michael V. Dobson, District 43
Delegate Joanne C. Benson, District 24
Delegate Barbara Frush, District 21
Delegate Salima Siler Marriott, District 40
Delegate Jeffrey A. Paige, District 44
Delegate Darren M. Swain, District 24
Bill indexed under the following Subjects:
EXEMPTIONS
FAMILY LAW -see also- ADOPTION; ANNULMENT; DIVORCE; etc
INCOME TAX
MINORS -see also- AGE OF MAJORITY; YOUTH
SUPPORT OF DEPENDENTS -see also- ALIMONY
Bill affects the following Statutes:
Tax - General
( 10-208 , 10-208 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered