1997 Regular Session

HOUSE BILL 96

File Code: Income Prior Year Introduction As: HB 153/96 - W&M
Sponsored By:
Delegates Leopold, Bozman, Finifter, McKee, Beck, Rzepkowski, Ports, Greenip, and Cryor
Entitled:
Income Tax - Subtraction Modification for Employer Tuition Reimbursement Payments

Synopsis:

Providing a subtraction modification under the Maryland individual income tax under specified circumstances for up to $500 paid by an individual's employer for higher educational assistance to the individual under a tuition reimbursement plan to the extent included in federal adjusted gross income; and applying the Act to tax years after 1996.

Legislative History

House Action
6/25
Pre-filed
1/8
First Reading Ways and Means
1/15
Hearing 1/23 at 1:30 p.m.
3/18
Favorable with Amendments Report by Ways and Means
3/19
Favorable with Amendments Report Adopted
Special Order 3/20 (Delegate Billings) Adopted
3/20
Second Reading Passed with Amendments
3/21
Third Reading Passed (131-1)
Senate Action
3/24
First Reading Budget and Taxation
3/26
Hearing 3/28 at 1:00 p.m.
Sponsored by:
Delegate John R. Leopold, District 31
Delegate Raymond Beck, District 39
Delegate K. Bennett Bozman, District 38
Delegate Jean B. Cryor, District 15
Delegate Michael J. Finifter, District 11
Delegate Janet Greenip, District 33
Delegate Robert A. McKee, District 2A
Delegate James F. Ports, Jr., District 8
Delegate James E. Rzepkowski, District 32
Bill indexed under the following Subjects:
EXEMPTIONS
INCOME TAX
TUITION
WORK, LABOR AND EMPLOYMENT -see also- LEAVE; OVERTIME
Bill affects the following Statutes:
Tax - General
( 10-207 , 10-207 )

Documents:

Bill Text:
First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)

Amendments:
House
Number: 805430/1 (PDF) Offered on: MARCH 19, 1997 at: 11:08 Status: Adopted