Legislation - SB0262

Title: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Sponsored by: Senator Simonaire
Status: In the Senate - Hearing 2/03 at 2:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Altering a subtraction modification under the Maryland income tax for unreimbursed expenses paid or incurred by certain teachers during a taxable year for the purchase of certain classroom supplies to include full-time teachers employed in prekindergarten programs in the State; and applying the Act to all taxable years beginning after December 31, 2025.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB0478

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/19/2026 Legislative Date 1/19/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration Proceedings
Chamber Senate Calendar Date 1/22/2026 Legislative Date 1/22/2026 Action Hearing 2/03 at 2:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/19/2026	1/19/2026	First Reading Budget and Taxation
			Text - First - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Senate	1/22/2026	1/22/2026	Hearing 2/03 at 2:00 p.m.

File Code

Subjects

Statutes