Legislation

Title: Income Tax – Subtraction Modification – Classroom Supplies Purchased by Teachers
Sponsored by: Senators Eckardt, Hershey, and King
Status: In the House - First Reading House Rules and Executive Nominations
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Allowing a subtraction modification under the Maryland income tax for up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by students in the classroom or the eligible teacher to prepare for or during classroom teaching; and applying the Act to all taxable years beginning after December 31, 2017.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Rules and Executive Nominations

Details

Cross-filed with: HB0671

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber Senate Calendar Date 1/26/2018 Legislative Date 1/26/2018 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/25/2018 Legislative Date 1/25/2018 Action Hearing 2/14 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - School Supplies Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2018 Legislative Date 4/05/2018 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/05/2018 Legislative Date 3/31/2018 Action Favorable with Amendments {469036/1 Adopted Proceedings 62AClick to view Recorded Media
Chamber Senate Calendar Date 4/05/2018 Legislative Date 3/31/2018 Action Second Reading Passed with Amendments Proceedings 62AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Subtraction Modification – Classroom Supplies Purchased by Teachers Proceedings
Chamber Senate Calendar Date 4/06/2018 Legislative Date 4/01/2018 Action Third Reading Passed (44-0) Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/06/2018 Legislative Date 3/28/2018 Action Referred Rules and Executive Nominations Proceedings 62 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/26/2018	1/26/2018	First Reading Budget and Taxation
Senate	1/25/2018	1/25/2018	Hearing 2/14 at 1:00 p.m.
			Text - First - Sales and Use Tax - Tax-Free Period for Back-to-School Shopping - School Supplies
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/05/2018	4/05/2018	Favorable with Amendments Report by Budget and Taxation
Senate	4/05/2018	3/31/2018	Favorable with Amendments {469036/1 Adopted	62AClick to view Recorded Media
Senate	4/05/2018	3/31/2018	Second Reading Passed with Amendments	62AClick to view Recorded Media
			Text - Third - Income Tax – Subtraction Modification – Classroom Supplies Purchased by Teachers
Senate	4/06/2018	4/01/2018	Third Reading Passed (44-0)	63 Click to view Recorded Media
House	4/06/2018	3/28/2018	Referred Rules and Executive Nominations	62 Click to view Recorded Media

File Code

Subjects

Statutes