1997 Regular Session

HOUSE BILL 1132

File Code: Income
Sponsored By:
Delegates Rosapepe, R. Baker, Barve, Benson, Crumlin, Cryor, Curran, DeCarlo, Dembrow, Doory, Dypski, Exum, Frank, Frush, Fry, Fulton, Genn, Getty, Gordon, Harrison, Healey, Hecht, Heller, Howard, B. Hughes, Hurson, Hutchins, Klausmeier, Kopp, Love, Marriott, McIntosh, McKee, Menes, Minnick, Montague, Morgan, Mossburg, Muse, Opara, Parker, Patterson, Pendergrass, Perry, Petzold, Pitkin, Proctor, Rawlings, Rzepkowski, and Shriver
Entitled:
Income Tax - Subtraction Modification for Qualified Higher Education Expenses

Synopsis:

Providing a subtraction modification under the Maryland individual income tax for the first $10,000 of qualified higher education expenses, as defined, paid by an individual during the taxable year for the enrollment or attendance of the individual or the individual's spouse or dependent at an institution of higher education in the State; providing for calculation of the amount of the subtraction allowed; phasing out the amount allowed if the individual's income exceeds specified threshold amounts; etc.

Legislative History

House Action
2/6
First Reading Ways and Means
2/12
Hearing 2/25 at 1:00 p.m.
3/18
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate James C. Rosapepe, District 21
Delegate Rushern L. Baker, III, District 22B
Delegate Kumar P. Barve, District 17
Delegate Joanne C. Benson, District 24
Delegate Michael A. Crumlin, District 25
Delegate Jean B. Cryor, District 15
Delegate Gerald J. Curran, District 43
Delegate Diane DeCarlo, District 6
Delegate Dana Lee Dembrow, District 20
Delegate Ann Marie Doory, District 43
Delegate Cornell N. Dypski, District 46
Delegate Nathaniel Exum, District 24
Delegate Robert L. Frank, District 11
Delegate Barbara Frush, District 21
Delegate Donald C. Fry, District 35A
Delegate Tony Edward Fulton, District 40
Delegate Gilbert J. Genn, District 16
Delegate Joseph M. Getty, District 5
Delegate Michael R. Gordon, District 17
Delegate Hattie N. Harrison, District 45
Delegate Anne Healey, District 22A
Delegate Sue C. Hecht, District 3
Delegate Henry B. Heller, District 19
Delegate Carolyn J. B. Howard, District 24
Delegate Brenda B. Hughes, District 25
Delegate John Adams Hurson, District 18
Delegate Thomas E. Hutchins, District 28
Delegate Katherine Klausmeier, District 8
Delegate Nancy K. Kopp, District 16
Delegate Mary Ann E. Love, District 32
Delegate Salima Siler Marriott, District 40
Delegate Maggie L. McIntosh, District 42
Delegate Robert A. McKee, District 2A
Delegate Pauline H. Menes, District 21
Delegate Joseph J. Minnick, District 7
Delegate Kenneth C. Montague, Jr., District 43
Delegate John S. Morgan, District 13B
Delegate Mathew Mossburg, District 39
Delegate C. Anthony Muse, District 26
Delegate Clay C. Opara, District 41
Delegate Joan N. Parker, District 10
Delegate Obie Patterson, District 26
Delegate Shane E. Pendergrass, District 13A
Delegate Marsha G. Perry, District 33
Delegate Carol Stoker Petzold, District 19
Delegate Joan B. Pitkin, District 23
Delegate James E. Proctor, Jr., District 27A
Delegate Howard P. Rawlings, District 40
Delegate James E. Rzepkowski, District 32
Delegate Mark K. Shriver, District 15
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)