1997 Regular Session

HOUSE BILL 948

File Code: Income
Sponsored By:
Delegate Walkup
Entitled:
Income Tax - Subtraction Modification for Qualified Higher Education Tuition

Synopsis:

Providing a subtraction modification under the Maryland individual income tax for qualified higher education expenses, as defined, paid by an individual during the taxable year for a dependent to attend an institution of higher education in the State, if the individual paid qualified higher education expenses for two or more dependents during the taxable year; phasing out the subtraction modification for individuals in specified income ranges, and disallowing the subtraction for individuals above specified income levels; etc.

Legislative History

House Action
1/31
First Reading Ways and Means
2/12
Hearing 2/25 at 1:00 p.m.
2/25
Hearing cancelled
3/13
Withdrawn
Senate Action
No Action
Bill indexed under the following Subjects:
EXEMPTIONS
HIGHER EDUCATION -see also- STATE UNIVERSITIES AND COLLEGES.
INCOME TAX
TUITION
Bill affects the following Statutes:
Tax - General
( 10-208 , 10-208 )

Documents:

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