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2017 Regular Session



Income Tax - Subtraction Modification - Retirement Account Withdrawals for Higher Education Tuition

Sponsored by:

Delegate Afzali


In the House - Hearing 2/01 at 2:30 p.m.

Synopsis:Allowing a subtraction modification under the State income tax for the amount received from specified qualified retirement plans if the amount is used to pay for tuition for specified individuals at an institution of higher education in the State; requiring a taxpayer to file, with the taxpayer's tax return, a statement from the institution of higher education certifying the amount of tuition paid during the taxable year; applying the Act to taxable years beginning after December 31, 2016; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Afzali
Additional Facts:Bill File Type: Pre-Filed
Effective Date(s): July 1, 2017
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Higher Education
Narrow Subject(s):Exemptions
Higher Education -see also- Comm Colleges; Med Schools; etc.
Income Tax
Retirement Systems -see also- Mandatory Retirement
Statutes:Article - Tax - General
(10-207, 10-209)

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November 28, 2017 12:57 P.M.