Legislation - HB0478

Title: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Sponsored by: Delegates Patterson, Boyce, Fennell, Harrison, Hartman, A. Johnson, Kaiser, J. Long, McComas, Pasteur, Phillips, Queen, Rogers, Ross, Solomon, Stinnett, Taylor, Toles, Tomlinson, Turner, Vogel, Watson, Wolek, and Young
Status: In the House - First Reading Ways and Means
Analysis

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 certain teachers employed in prekindergarten programs in the State; and applying the Act to all taxable years beginning after December 31, 2025.

Committees

Original:: Ways and Means

Details

Cross-filed with: SB0262

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 1/23/2026 Legislative Date 1/23/2026 Action First Reading Ways and Means Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/23/2026	1/23/2026	First Reading Ways and Means

File Code

Subjects

Statutes