Allowing, for taxable years 2021 and 2022, a subtraction modification under the Maryland income tax in the amount of $2,000 for essential health care workers; and defining "essential health care worker" as a licensed physician, a licensed practical nurse, a registered nurse, or an emergency medical services provider who performed a duty or work responsibility during a state of emergency declared by the Governor and that could not performed remotely.
Bill File Type: Regular
Effective Date(s): Upon Enactment
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Last Updated: 2/18/2022 4:20 PM