HOUSE BILL 1045

File Code: Taxes - Income

Sponsored By:

Delegates Burns, Jones, Morhaim, and Nathan-Pulliam

Entitled:

Income Tax - Credit for Custodial Parents Unable to Collect Child Support

Synopsis:

Allowing specified custodial parents to claim an income tax credit in the amount of $1,000 if the individual meets specified requirements; providing that the credit may not exceed the income tax for that taxable year and that any unused credit may not be carried over to any other taxable year; applying the tax to tax years after 2005; requiring the Department of Human Resources' Child Support Enforcement Administration, in consultation with the Comptroller, to adopt specified regulations; etc.

History by Legislative Date

House Action

2/9

First Reading Ways and Means

2/15

Hearing 2/28 at 1:00 p.m.

3/20

Unfavorable Report by Ways and Means

Senate Action

No Action

Sponsored by:

Delegate Emmett C. Burns, Jr., District 10

Delegate Adrienne A. Jones, District 10

Delegate Dan K. Morhaim, District 11

Delegate Shirley Nathan-Pulliam, District 10

Bill indexed under the following Subjects:

ADMINISTRATIVE AGENCIES -see also- ELECTRONIC GOVERNMENT

CHILD CUSTODY

HUMAN RESOURCES, DEPARTMENT OF

INCOME TAX

MINORS -see also- AGE OF MAJORITY; YOUTH

RULES AND REGULATIONS

SUPPORT OF DEPENDENTS -see also- ALIMONY

TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statute:

Tax - General

( 10-726 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered