2001 Regular Session

HOUSE BILL 932

File Code: Taxes - Income Prior Year Introduction As: HB 982/00 - W&M
Sponsored By:
Delegates Dobson, Oaks, Montague, Phillips, Kirk, Paige, Dypski, C. Davis, Hurson, Bronrott, Kopp, Goldwater, Swain, Marriott, Fulton, and Cane
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
2/9
First Reading Ways and Means
2/21
Hearing 3/5 at 2:00 p.m.
3/1
Hearing cancelled
Hearing 3/5 at 4:30 p.m.
3/19
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate Michael V. Dobson, District 43
Delegate William A. Bronrott, District 16
Delegate Rudolph C. Cane, District 37A
Delegate Clarence Davis, District 45
Delegate Cornell N. Dypski, District 46
Delegate Tony E. Fulton, District 40
Delegate Marilyn R. Goldwater, District 16
Delegate John A. Hurson, District 18
Delegate Ruth M. Kirk, District 44
Delegate Nancy K. Kopp, District 16
Delegate Salima Siler Marriott, District 40
Delegate Kenneth C. Montague, Jr., District 43
Delegate Nathaniel T. Oaks, District 41
Delegate Jeffrey A. Paige, District 44
Delegate Wendell F. Phillips, District 41
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