2026 Regular Session

HB478

Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration

Altering a subtraction modification under the Maryland income tax for unreimbursed expenses paid or incurred by eligible teachers during a taxable year for the purchase of certain classroom supplies to include prekindergarten classroom teachers employed in publicly funded prekindergarten programs at eligible public providers or lead teachers or consulting teachers employed in a publicly funded prekindergarten program at an eligible private provider in the State; and applying the Act to all taxable years beginning after December 31, 2025.

Current disposition

Signed by Governor

Last status date

April 14, 2026

Last status update

Approved by the Governor - Chapter 61

Author

Edith Patterson

Co-sponsors

Regina BoyceDiana FennellAndrea HarrisonWayne HartmanAndre JohnsonAnne KaiserJeffrie LongSusan McComasCheryl PasteurScott PhillipsPamela QueenMike RogersKim RossJared SolomonSean StinnettKym TaylorKaren TolesChris TomlinsonVeronica TurnerJoe VogelCourtney WatsonSarah WolekCaylin YoungJackie AddisonJason BuckelDerrick ColeyEric EbersoleJessica FeldmarkMichael GriffithKevin HornbergerApril Fleming MillerBernice Mireku-NorthJulie Palakovich CarrKent RobersonJheanelle WilkinsGreg Wims