HOUSE BILL 948

Sponsored By:

Delegate Walkup

Entitled:

Income Tax - Subtraction Modification for Qualified Higher Education Tuition

Synopsis:

Providing a subtraction modification under the Maryland individual income tax for qualified higher education expenses, as defined, paid by an individual during the taxable year for a dependent to attend an institution of higher education in the State, if the individual paid qualified higher education expenses for two or more dependents during the taxable year; phasing out the subtraction modification for individuals in specified income ranges, and disallowing the subtraction for individuals above specified income levels; etc.

Legislative History

House Action

1/31

First Reading Ways and Means

2/12

Hearing 2/25 at 1:00 p.m.

2/25

Hearing cancelled

3/13

Withdrawn

Senate Action

No Action

Bill indexed under the following Subjects:

EXEMPTIONS

HIGHER EDUCATION -see also- STATE UNIVERSITIES AND COLLEGES.

INCOME TAX

TUITION

Bill affects the following Statutes:

Tax - General

( 10-208 , 10-208 )

Documents:

Bill Text:

First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)