Maryland HB478 modifies the state income tax to allow teachers to deduct up to $250 of unreimbursed classroom supply expenses.

Maryland HB478 amends the state income tax to include a subtraction modification for unreimbursed expenses paid or incurred by eligible teachers during a taxable year for the purchase of classroom supplies. The bill allows a deduction of up to $250 for these expenses, which must be used by students in the classroom or by the teacher to prepare for or during classroom teaching.

Maryland HB478 modifies the state income tax to allow teachers to deduct up to $250 of unreimbursed classroom supply expenses.

Maryland HB478 amends the state income tax to include a subtraction modification for unreimbursed expenses paid or incurred by eligible teachers during a taxable year for the purchase of classroom supplies. The bill allows a deduction of up to $250 for these expenses, which must be used by students in the classroom or by the teacher to prepare for or during classroom teaching.