2002 Regular Session

HOUSE BILL 565

File Code: Taxes - Income Prior Year Introduction As: HB 932/01 - W&M
Sponsored By:
Delegates Dobson, Barve, Benson, Bobo, Bronrott, C. Davis, DeCarlo, Doory, Fulton, Goldwater, V. Jones, Kirk, Kopp, Mandel, Marriott, McIntosh, Menes, Oaks, Paige, Phillips, Rosenberg, Sophocleus, Swain, and Wood
Entitled:
Income Tax - Support of Children by Noncustodial Parents

Synopsis:

Providing a subtraction modification under the Maryland income tax for a noncustodial parent, as defined in the Internal Revenue Code, for 50% of the amount paid during the taxable year for the support of a child for whom they are not allowed to claim a personal exemption; limiting the subtraction for each child to the amount allowed for personal exemptions; and applying the Act to tax years after 2001.

History by Legislative Date

House Action
2/1
First Reading Ways and Means
2/20
Hearing 3/8 at 12:30 p.m.
Senate Action
No Action
Sponsored by:
Delegate Michael V. Dobson, District 43
Delegate Kumar P. Barve, District 17
Delegate Joanne C. Benson, District 24
Delegate Elizabeth Bobo, District 12B
Delegate William A. Bronrott, District 16
Delegate Clarence Davis, District 45
Delegate Diane DeCarlo, District 6
Delegate Ann Marie Doory, District 43
Delegate Tony E. Fulton, District 40
Delegate Marilyn R. Goldwater, District 16
Delegate Verna L. Jones, District 44
Delegate Ruth M. Kirk, District 44
Delegate Nancy K. Kopp, District 16
Delegate Adrienne A. Mandel, District 19
Delegate Salima Siler Marriott, District 40
Delegate Maggie McIntosh, District 42
Delegate Pauline H. Menes, District 21
Delegate Nathaniel T. Oaks, District 41
Delegate Jeffrey A. Paige, District 44
Delegate Wendell F. Phillips, District 41
Delegate Samuel I. Rosenberg, District 42
Delegate Theodore Sophocleus, District 32
Delegate Darren M. Swain, District 24
Delegate John F. Wood, Jr., District 29A
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