MD HB478 | 2026 | Regular Session

Status

Completed Legislative Action
Sponsorship: Moderate Partisan Bill (Democrat 30-7)
Status: Passed on April 14 2026 - 100% progression
Action: 2026-04-14 - Approved by the Governor - Chapter 61
Text: Latest bill text (Chaptered) [PDF]

Summary

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.

Tracking Information

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Title

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

Sponsors


Roll Calls

2026-04-03 - Senate - Third Reading Passed (Y: 44 N: 0 NV: 1 Abs: 2) [PASS]
2026-03-11 - House - Third Reading Passed (Y: 134 N: 0 NV: 3 Abs: 4) [PASS]

History

DateChamberAction
2026-04-14HouseApproved by the Governor - Chapter 61
2026-04-03HouseReturned Passed
2026-04-03SenateThird Reading Passed (44-0)
2026-04-02SenateSecond Reading Passed
2026-04-02SenateFavorable Adopted
2026-04-02SenateFavorable Report by Budget and Taxation
2026-03-25SenateHearing 3/31 at 1:00 p.m.
2026-03-12SenateReferred Budget and Taxation
2026-03-11HouseThird Reading Passed (134-0)
2026-03-10HouseSecond Reading Passed with Amendments
2026-03-10HouseFavorable with Amendments {233224/1 Adopted
2026-03-09HouseFavorable with Amendments Report by Ways and Means
2026-01-23HouseHearing 2/12 at 1:00 p.m.
2026-01-23HouseFirst Reading Ways and Means

Same As/Similar To

SB262 (Crossfiled) 2026-04-14 - Approved by the Governor - Chapter 60

Subjects


Code Citations

ChapterArticleSectionCitation TypeStatute Text
Tax - General10208(n/a)See Bill Text

Maryland State Sources


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