Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning Programs
Sponsor: Senator HoughCommittee: Budget and TaxationSubject: Taxes - IncomeStatus: Hearing 1/21 at 11:00 a.m. (as of Dec 1, 2021)
What this bill does
Official synopsis
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.
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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.
Testimony (3)
MGA witness listFAV 2FavorableUNF 1Unfavorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | O'Day, Garrettlobbyist | MD Catholic Conference | Written (PDF) |
| FAV | Senator Hough, Senator Houghlegislator | Individual | Position only |
| UNF | Kinnally, Kevin | Maryland Association of Counties (MACo) | Written (PDF) |