HOUSE BILL 1088

File Code: Income

Sponsored By:

Delegates Dobson, Bobo, Fulton, and Marriott

Entitled:

Income Tax - Support of Children by Noncustodial Parents

Synopsis:

Providing a subtraction modification under the Maryland income tax for noncustodial parents for 50% of amounts paid during the taxable year for the support of their children for whom they are not allowed to claim a personal exemption; limiting the subtraction for each child to the amount allowed for the taxable year for personal exemptions; and applying the Act to tax years after 1998.

History by Legislative Date

House Action

2/22

First Reading House Rules

2/26

Re-referred Ways and Means

3/3

Hearing 3/23 at 1:00 p.m.

3/29

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Michael V. Dobson, District 43

Delegate Elizabeth Bobo, District 12B

Delegate Tony Edward Fulton, District 40

Delegate Salima Siler Marriott, District 40

Bill indexed under the following Subjects:

EXEMPTIONS

INCOME TAX

MINORS -see also- AGE OF MAJORITY; JUVENILE CAUSES; YOUTH

SUPPORT OF DEPENDENTS -see also- ALIMONY

Bill affects the following Statutes:

Tax - General

( 10-208 , 10-208 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered