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