Legislation - SB0262

Title: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Sponsored by: Senators Simonaire, Augustine, Bailey, Corderman, Guzzone, Hettleman, Jennings, King, Lewis Young, McCray, Salling, and Zucker
Status: Approved by the Governor - Chapter 60
Analysis: Fiscal and Policy Note (Revised)

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 certain 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

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

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 Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/20/2026 Legislative Date 3/20/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/20/2026 Legislative Date 3/04/2026 Action Favorable with Amendments {183328/1 Adopted Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 3/20/2026 Legislative Date 3/04/2026 Action Second Reading Passed with Amendments Proceedings 43 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration Proceedings
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/06/2026 Action Third Reading Passed (43-0) Proceedings 45 Click to view Recorded Media
Chamber House Calendar Date 3/23/2026 Legislative Date 3/11/2026 Action Referred Ways and Means Proceedings 48 Click to view Recorded Media
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 4/02 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/08/2026 Legislative Date 4/08/2026 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/08/2026 Legislative Date 3/21/2026 Action Favorable Adopted Second Reading Passed Proceedings 58 Click to view Recorded Media
Chamber House Calendar Date 4/10/2026 Legislative Date 3/25/2026 Action Third Reading Passed (129-0) Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Returned Passed Proceedings 63 Click to view Recorded Media
Chamber Post Passage Calendar Date 4/14/2026 Legislative Date 4/14/2026 Action Approved by the Governor - Chapter 60 Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
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.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/20/2026	3/20/2026	Favorable with Amendments Report by Budget and Taxation
Senate	3/20/2026	3/04/2026	Favorable with Amendments {183328/1 Adopted	43 Click to view Recorded Media
Senate	3/20/2026	3/04/2026	Second Reading Passed with Amendments	43 Click to view Recorded Media
			Text - Third - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Senate	3/23/2026	3/06/2026	Third Reading Passed (43-0)	45 Click to view Recorded Media
House	3/23/2026	3/11/2026	Referred Ways and Means	48 Click to view Recorded Media
House	3/25/2026	3/25/2026	Hearing 4/02 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/08/2026	4/08/2026	Favorable Report by Ways and Means
House	4/08/2026	3/21/2026	Favorable Adopted Second Reading Passed	58 Click to view Recorded Media
House	4/10/2026	3/25/2026	Third Reading Passed (129-0)	62 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Returned Passed	63 Click to view Recorded Media
Post Passage	4/14/2026	4/14/2026	Approved by the Governor - Chapter 60

File Code

Subjects

Statutes