2000 Regular Session

SENATE BILL 442

File Code: Taxes - Income Prior Year Introduction As: HB 1088/99 - W&M Crossfiled with: HOUSE BILL 982
Sponsored By:
Senator Conway
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

Senate Action
2/4
First Reading Budget and Taxation
2/9
Hearing 2/23 at 1:30 p.m.
3/29
Unfavorable Report by Budget and Taxation
House Action
No Action
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