Maryland legislation · 2026 Regular Session
Maryland SB262: 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 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.
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 …