Bill
Bill > HB478
MD HB478
MD HB478Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
summary
Introduced
01/23/2026
01/23/2026
In Committee
01/23/2026
01/23/2026
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 certain 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 who purchase classroom supplies with their own money, allowing prekindergarten teachers in Maryland to claim this deduction in addition to kindergarten through 12th-grade teachers. The deduction, which is a "subtraction modification" meaning it reduces a taxpayer's taxable income, allows eligible teachers to subtract up to $250 in unreimbursed expenses for supplies used in the classroom or for preparing to teach, provided these expenses are not already deducted on their federal tax return. This change is set to apply to all tax years beginning after December 31, 2025.
Committee Categories
Budget and Finance
Sponsors (24)
Edith Patterson (D)*,
Regina Boyce (D),
Diana Fennell (D),
Andrea Harrison (D),
Wayne Hartman (R),
Andre Johnson (D),
Anne Kaiser (D),
Jeff Long (D),
Susan McComas (R),
Cheryl Pasteur (D),
Scott Phillips (D),
Pam Queen (D),
Mike Rogers (D),
Kim Ross (D),
Jared Solomon (D),
Sean Stinnett (D),
Kym Taylor (D),
Karen Toles (D),
Chris Tomlinson (R),
Veronica Turner (D),
Joe Vogel (D),
Courtney Watson (D),
Sarah Wolek (D),
Caylin Young (D),
Last Action
House Ways and Means Hearing (13:00:00 2/12/2026 ) (on 02/12/2026)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0478?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/hb/hb0478f.pdf |
Loading...