HOUSE BILL 982

File Code: Taxes - Income Prior Year Introduction As: HB 1088/99 - W&M Crossfiled with: SENATE BILL 442

Sponsored By:

Delegates Dobson, Marriott, Paige, Benson, Frush, and Swain

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 1999.

History by Legislative Date

House Action

2/11

First Reading Ways and Means

2/25

Hearing 3/10 at 1:00 p.m.

3/22

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Michael V. Dobson, District 43

Delegate Joanne C. Benson, District 24

Delegate Barbara Frush, District 21

Delegate Salima Siler Marriott, District 40

Delegate Jeffrey A. Paige, District 44

Delegate Darren M. Swain, District 24

Bill indexed under the following Subjects:

EXEMPTIONS

FAMILY LAW -see also- ADOPTION; ANNULMENT; DIVORCE; etc

INCOME TAX

MINORS -see also- AGE OF MAJORITY; 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