HOUSE BILL 823

File Code: Taxes - Income

Sponsored By:

Delegates Gordon, Cardin, Goldwater, Heller, Hixson, Kaiser, McKee, and Ross

Entitled:

Income Tax - Subtraction Modification for Long-Term Care Provided by an Eligible Caregiver

Synopsis:

Allowing a subtraction modification of $1,000 for long-term care provided by an eligible caregiver to individuals under specified circumstances; providing that if the subtraction modification for long-term care exceeds Maryland taxable income, the excess may be carried forward for 5 years; etc.

History by Legislative Date

House Action

2/9

First Reading Ways and Means

2/18

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

Senate Action

No Action

Sponsored by:

Delegate Michael R. Gordon, District 17

Delegate Jon S. Cardin, District 11

Delegate Marilyn R. Goldwater, District 16

Delegate Henry B. Heller, District 19

Delegate Sheila E. Hixson, District 20

Delegate Anne R. Kaiser, District 14

Delegate Robert A. McKee, District 2A

Delegate Justin D. Ross, District 22

Bill indexed under the following Subjects:

EXEMPTIONS

INCOME TAX

LONG TERM CARE -see also- CONTINUING CARE; NURSING HOMES

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