HB0671 (CH0466)

Find a 2018 Bill:

2018 Regular Session



Income Tax - Subtraction Modification - Classroom Supplies Purchased by Teachers

Sponsored by:

Delegate Patterson


Approved by the Governor - Chapter 466

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 classroom teaching; and applying the Act to all taxable years beginning after December 31, 2017.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Patterson, Walker, Afzali, Ali, D. Barnes, Buckel, Carey, Ebersole, Hornberger, C. Howard, Mosby, Rose, Shoemaker, Simonaire, Tarlau, Turner, A. Washington, M. Washington, Wilkins, Kaiser, Long, Luedtke, and Reilly
Additional Facts:Cross-filed with: SB0467
Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee HearingBudget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Education -see also- Driver Ed; Higher Ed; Special Ed; etc
Equipment -see also- Motor Vehicle Equipment
Income Tax
Sales and Use Tax
Statutes:Article - Tax - General

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

May 15, 2018 9:24 A.M.