Altering the definition of a "foster parent" to include individuals approved by specified child placement agencies and specified treatment foster parents for purposes of a subtraction modification under the Maryland income tax for unreimbursed expenses; requiring the Department of Human Resources to determine the expenses required for the subtraction modification; requiring the Department to submit a list of the approved necessary expenses to the Comptroller; applying the Act to taxable years after December 31, 2014; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2015
|Date Posted||Document Name|
|1/30/2015||Text - First - Income Tax - Subtraction Modification - Unreimbursed Expenses of Foster Parents - Child Placement Agency|
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Last Updated: 2/3/2020 2:28 PM