1997 Regular Session

SENATE BILL 194

File Code: Income
Sponsored By:
Senator Kasemeyer
Entitled:
Income Tax - Employer-Paid Tuition for Employee Training

Synopsis:

Providing a subtraction modification under the Maryland individual and corporation income taxes for amounts paid by an employer in the State for tuition for the employer's employees to attend approved educational or vocational training courses in semitechnical or technical fields or semiskilled or skilled vocational fields; and applying the Act to taxable years after 1996.

Legislative History

Senate Action
1/17
First Reading Budget and Taxation
1/22
Hearing 2/5 at 1:00 p.m.
1/30
Hearing cancelled
Hearing 2/5 at 1:30 p.m.
2/3
Hearing cancelled
2/10
Withdrawn
House Action
No Action
Bill indexed under the following Subjects:
EDUCATION -see also- PUBLIC SCHOOLS; SPECIAL ED.; HIGHER ED.
EXEMPTIONS
INCOME TAX
JOB TRAINING
TUITION
WORK, LABOR AND EMPLOYMENT -see also- LEAVE; OVERTIME
Bill affects the following Statutes:
Tax - General
( 10-208 , 10-228 , 10-308 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Not available at this time