Maryland legislation · 2026 Regular Session
Maryland HB478: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Status: Signed into law, April 14, 2026
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.
What the bill says
An act concerning Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration FOR the purpose of 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 certain teachers employed in certain prekindergarten programs in the State; and generally relating to a subtraction modification under the Maryland income tax for classroom supplies purchased by teachers…
From the enrolled text, April 21, 2026:
AN ACT concerning Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration FOR the purpose of 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 certain teachers employed in certain prekindergarten programs in the State; and generally relating to a subtraction modification under the Maryland income tax for classroom supplies purchased by teachers. BY repealing and reenacting, without amendments, Article - Tax - General Section 10-208(a) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, with amendments, Article - Tax - General Section 10-208(x) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 10-208. (a) In addition to the modification under § 10-207 of this subtitle, the amounts under this section are subtracted from the federal adjusted gross income of a resident to determine Maryland adjusted gross income. (x) (1) In this subsection, "eligible teacher" means an individual who is EMPLOYED ON A FULL-TIME BASIS FOR AN ACADEMIC YEAR ENDING DURING THE TAXABLE YEAR AS: (I) 1. A PREKINDERGARTEN CLASSROOM TEACHER IN A PUBLICLY …