MD SB18 | 2021 | Regular Session
Status
Spectrum: Partisan Bill (Republican 5-0)
Status: Introduced on January 13 2021 - 25% progression, died in committee
Action: 2020-12-22 - Hearing 1/21 at 11:00 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 13 2021 - 25% progression, died in committee
Action: 2020-12-22 - Hearing 1/21 at 11:00 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Allowing a subtraction modification under the Maryland income tax for up to $250 of expenses paid or incurred by a parent or guardian of a student in kindergarten through grade 12 during the 2021 taxable year for certain school supplies used by certain students participating in a home instruction program or virtual learning program conducted in response to the COVID-19 public health emergency; and terminating the Act after June 30, 2022.
Title
Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning Programs
Sponsors
| Sen. Michael Hough [R] | Sen. Paul Corderman [R] | Sen. Adelaide Eckardt [R] | Sen. Justin Ready [R] |
| Sen. Johnny Salling [R] |
History
| Date | Chamber | Action |
|---|---|---|
| 2020-12-22 | Senate | Hearing 1/21 at 11:00 a.m. |
| 2021-01-13 | Senate | First Reading Budget and Taxation |
| 2020-10-01 | Senate | Pre-filed |
Subjects
COVID-19
Education
Income Tax
Parents and Guardians
Remote and Hybrid Education
Students
Sunset
Taxes - Income
Virtual Environments
Education
Income Tax
Parents and Guardians
Remote and Hybrid Education
Students
Sunset
Taxes - Income
Virtual Environments
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 208 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0018?ys=2021RS |
| Text | https://mgaleg.maryland.gov/2021RS/bills/sb/sb0018f.pdf |
