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SB 262

EnactedCrossfile HB 478
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Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration

Sponsor: Bryan W. Simonaire (District 31)Committee: Budget and TaxationSubject: Taxes - IncomeStatus: Approved by the Governor - Chapter 60 (as of Sep 4, 2026)

What this bill does

Official synopsis

Altering a subtraction modification under the Maryland income tax for unreimbursed expenses paid or incurred by certain teachers during a taxable year for the purchase of certain classroom supplies to include full-time teachers employed in certain prekindergarten programs in the State; and applying the Act to all taxable years beginning after December 31, 2025.

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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 (26)

MGA witness list
FAV 20FavorableFWA 1Favorable with amendmentsUNF 2UnfavorableINFO 3Information only
PositionWitnessOrganizationTestimony
FAVWilson, GraceAnne Arundel County Public SchoolsWritten (PDF)
FAVWilson, GraceAnne Arundel County Public SchoolsWritten (PDF)
FAVO'Day, GarrettlobbyistMaryland Catholic ConferenceWritten (PDF)
FAVPlante, CeciliaMaryland Legislative CoalitionPosition only
FAVCratsley, LaurelMaryland State Department of EducationWritten (PDF)
FAVCratsley, LaurelMaryland State Department of EducationWritten (PDF)
FAVJohnson, SeanlobbyistMaryland State Education AssociationWritten (PDF)
FAVJohnson, SeanlobbyistMaryland State Education AssociationWritten (PDF)
FAVContino, KaraOffice of Senator SimonaireWritten (PDF)
FAVContino, KaraOffice of Senator SimonaireWritten (PDF)
FAVCollins, JocelynlobbyistPublic Policy PartnersWritten (PDF)
FAVCarter, Alita-GeriQualequity AccessPosition only
FAVFunk, KenzieStrong Schools MarylandWritten (PDF)
FAVKorona, KristinaTeachers Association of Anne Arundel County (TAAAC)Written (PDF)
FAVKorona, KristinaTeachers Association of Anne Arundel County (TAAAC)Written (PDF)
FAVKaplowitz, Richard KAPYearWritten (PDF)
FAVHarris, Mrs.IndividualPosition only
FAVRiley, DeniselobbyistIndividualWritten (PDF)
FAVSenator Simonaire, Senator SimonairelegislatorIndividualOral
FAVSenator Simonaire, Senator SimonairelegislatorIndividualOral
UNFKinnally, KevinMaryland Association of Counties (MACo)Written (PDF)
UNFKinnally, KevinMaryland Association of Counties (MACo)Written (PDF)
FWAPeters, SarahlobbyistHBSWritten (PDF)
INFOFiore, JustinMaryland Municipal LeagueWritten (PDF)
INFOFiore, JustinMaryland Municipal LeagueWritten (PDF)
INFOFunk, KenzieStrong Schools MarylandWritten (PDF)

Organizations on record

Registered lobbyists who testified

FAVO'Day, GarrettMaryland Catholic ConferenceRegistered for: Maryland Catholic Conference
FAVJohnson, SeanMaryland State Education AssociationRegistered for: Maryland State Education Association
FAVJohnson, SeanMaryland State Education AssociationRegistered for: Maryland State Education Association
FAVCollins, JocelynPublic Policy PartnersRegistered for: American Cancer Society Cancer Action Network; Bard College; Campaign to Protect Patient Health d/b/a Value of Care Coalition; Diabetes Patient Advocacy Coalition; Gilead Sciences, Inc.; HealthCare Access Maryland
FAVRiley, DeniseRegistered for: American Federation of Teachers - Maryland
FWAPeters, SarahHBSRegistered for: Action Now Initiative, LLC; Alibaba; Ameresco; American Diabetes Association; Apartment & Office Building Association; Barwood Taxi Service