Legislation

Title: Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning Programs
Sponsored by: Senators Hough, Corderman, Eckardt, Ready, and Salling
Status: In the Senate - Hearing 1/21 at 11:00 a.m.
Analysis: Fiscal and Policy Note

Synopsis

Allowing a subtraction modification under the Maryland income tax for up to $250 of expenses paid or incurred by a parent or guardian of a student in kindergarten through grade 12 during the 2021 taxable year for certain school supplies used by certain students participating in a home instruction program or virtual learning program conducted in response to the COVID-19 public health emergency; and terminating the Act after June 30, 2022.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 10/01/2020 Legislative Date 10/01/2020 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/21 at 11:00 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning Programs Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	10/01/2020	10/01/2020	Pre-filed
Senate	1/13/2021	1/13/2021	First Reading Budget and Taxation
Senate	12/22/2020	12/22/2020	Hearing 1/21 at 11:00 a.m.
			Text - First - Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning Programs

File Code

Subjects

Statutes