Maryland SB262 modifies the income tax subtraction for classroom supplies purchased by teachers, including prekindergarten teachers.

Maryland SB262 alters the subtraction modification under the Maryland income tax for classroom supplies purchased by teachers. It expands the definition of eligible teachers to include those employed in prekindergarten programs. The bill allows eligible teachers to subtract up to $250 of unreimbursed expenses for classroom supplies used by students or for teaching preparation. This change applies to taxable years beginning after December 31, 2025.

Maryland SB262 modifies the income tax subtraction for classroom supplies purchased by teachers, including prekindergarten teachers.

Maryland SB262 alters the subtraction modification under the Maryland income tax for classroom supplies purchased by teachers. It expands the definition of eligible teachers to include those employed in prekindergarten programs. The bill allows eligible teachers to subtract up to $250 of unreimbursed expenses for classroom supplies used by students or for teaching preparation. This change applies to taxable years beginning after December 31, 2025.