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MD SB262
MD SB262Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
summary
Introduced
01/19/2026
01/19/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
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 prekindergarten programs in the State; and applying the Act to all taxable years beginning after December 31, 2025.
AI Summary
This bill expands a tax deduction for teachers in Maryland, allowing them to subtract up to $250 of unreimbursed expenses for classroom supplies from their state income tax. Previously, this deduction was available to full-time kindergarten through 12th-grade teachers, but this legislation adds full-time prekindergarten teachers to the list of eligible educators. The deduction applies to supplies used by students in the classroom or by the teacher for classroom preparation and teaching, and it cannot be claimed if the expense is already deducted on federal taxes. This change will be effective for all tax years beginning after December 31, 2025.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Senate Budget and Taxation Hearing (14:00:00 2/3/2026 ) (on 02/03/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0262?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/sb/sb0262f.pdf |
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