MD HB28 | 2023 | Regular Session
Status
Spectrum: Moderate Partisan Bill (Democrat 9-1)
Status: Introduced on January 11 2023 - 25% progression, died in committee
Action: 2023-01-16 - Hearing 2/02 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 11 2023 - 25% progression, died in committee
Action: 2023-01-16 - Hearing 2/02 at 1:00 p.m.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Allowing a credit against the State income tax for qualified expenses paid or incurred by a caregiver during the taxable year in caring for a qualified senior family member; and defining "qualified senior family member" as an individual who is at least 60 years of age, is a relative of the taxpayer, and resides on the same property as the taxpayer's permanent place of residence for at least 6 months of the taxable year.
Title
Income Tax – Credit for Caregivers of Senior Family Members
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2023-01-16 | House | Hearing 2/02 at 1:00 p.m. |
| 2023-01-11 | House | First Reading Ways and Means |
| 2022-09-22 | House | Pre-filed |
Subjects
Caregivers
Comptroller
Elderly Persons
Income Tax
kinship
Records
Residency
Rules and Regulations
Tax Credits
Taxes - Income
Comptroller
Elderly Persons
Income Tax
kinship
Records
Residency
Rules and Regulations
Tax Credits
Taxes - Income
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 757 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0028?ys=2023RS |
| Text | https://mgaleg.maryland.gov/2023RS/bills/hb/hb0028f.pdf |
