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]
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.
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]
2026-03-11 - House - Third Reading Passed (Y: 134 N: 0 NV: 3 Abs: 4) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2026-04-14 | House | Approved by the Governor - Chapter 61 |
| 2026-04-03 | House | Returned Passed |
| 2026-04-03 | Senate | Third Reading Passed (44-0) |
| 2026-04-02 | Senate | Second Reading Passed |
| 2026-04-02 | Senate | Favorable Adopted |
| 2026-04-02 | Senate | Favorable Report by Budget and Taxation |
| 2026-03-25 | Senate | Hearing 3/31 at 1:00 p.m. |
| 2026-03-12 | Senate | Referred Budget and Taxation |
| 2026-03-11 | House | Third Reading Passed (134-0) |
| 2026-03-10 | House | Second Reading Passed with Amendments |
| 2026-03-10 | House | Favorable with Amendments {233224/1 Adopted |
| 2026-03-09 | House | Favorable with Amendments Report by Ways and Means |
| 2026-01-23 | House | Hearing 2/12 at 1:00 p.m. |
| 2026-01-23 | House | First Reading Ways and Means |
Same As/Similar To
SB262 (Crossfiled) 2026-04-14 - Approved by the Governor - Chapter 60
Subjects
Early Childhood Education
Education
Equipment
Exemptions
Income Tax
Private Schools
Public Schools
Taxes - Income
Teachers
Education
Equipment
Exemptions
Income Tax
Private Schools
Public Schools
Taxes - Income
Teachers
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 208 | (n/a) | See Bill Text |
