HB0478 • 2026

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

Education Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Delegates Patterson , Boyce , Fennell , Harrison , Hartman , A. Johnson , Kaiser , J. Long , McComas , Pasteur , Phillips , Queen , Rogers , Ross , Solomon , Stinnett , Taylor , Toles , Tomlinson , Turner , Vogel , Watson , Wolek , Young , Addison , Buckel , Coley , Ebersole , Feldmark , Griffith , Hornberger , Miller , Mireku-North , Palakovich Carr , Roberson , Wilkins , and Wims
Last action: 2026-04-14
Official status: Approved by the Governor - Chapter 61
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

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 This Bill Does

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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

233224/1

None

Favorable with Amendments { 233224/1 Adopted

Plain English: AMENDMENTS TO HOUSE BILL 478 (First Reading File Bill) AMENDMENT NO.

AMENDMENTS TO HOUSE BILL 478 (First Reading File Bill) AMENDMENT NO.
1 On page 1, in the sponsor line, strike “ and Young ” and substitute “ Young, Addison, Buckel, Coley, Ebersole, Feldmark, Griffith, Hornberger, Miller, Mireku–North, Palakovich Carr, Roberson, Wilkins, and Wims”; and in line 7, after the first “in” insert “certain”.
AMENDMENT NO.
2 On page 2, in line 7, after “ (I)” insert “1.”; in the same line, after the second “ A” insert “PUBLICLY FUNDED”; in line 8, strike “ IN THE STATE” and substitute “ AT AN ELIGIBLE PUBLIC PROV IDER, AS DEFINED IN § 7–1A–01 OF THE EDUCATION ARTICLE”; and after line 8, insert: “2.

Bill History

2026-04-14 Post Passage
Approved by the Governor - Chapter 61
2026-04-02 Senate
Favorable Report by Budget and Taxation
2026-03-25 Senate
Hearing 3/31 at 1:00 p.m.
2026-03-18 House
Returned Passed
2026-03-16 Senate
Third Reading Passed (44-0)
2026-03-15 Senate
Favorable Adopted
2026-03-15 Senate
Second Reading Passed
2026-03-09 House
Favorable with Amendments Report by Ways and Means
2026-02-27 House
Third Reading Passed (134-0)
2026-02-27 Senate
Referred Budget and Taxation
2026-02-26 House
Favorable with Amendments { 233224/1 Adopted
2026-02-26 House
Second Reading Passed with Amendments
2026-01-23 House
First Reading Ways and Means
2026-01-23 House
Hearing 2/12 at 1:00 p.m.
Maryland General Assembly
Text - First - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Third - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Chapter - Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0478*

HOUSE BILL 478
Q3 6lr2450
CF SB 262
By: Delegates Patterson, Boyce, Fennell, Harrison, Hartman, A. Johnson, Kaiser,
J. Long, McComas, Pasteur, Phillips, Queen, Rogers, Ross, Solomon,
Stinnett, Taylor, Toles, Tomlinson, Turner, Vogel, Watson, Wolek, and
Young Young, Addison, Buckel, Coley, Ebersole, Feldmark, Griffith,
Hornberger, Miller, Mireku –North, Palakovich Carr, Roberson, Wilkins,
and Wims
Introduced and read first time: January 23, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 26, 2026

CHAPTER ______

AN ACT concerning 1

Income Tax – Subtraction Modification for Classroom Supplies Purchased by 2
Teachers – Alteration 3

FOR the purpose of altering a subtraction modification under the Maryland income tax for 4
unreimbursed expenses paid or incurred by certain teachers during a taxable year 5
for the purchase of certain classroom supplies to include certain teachers employed 6
in certain prekindergarten programs in the State; and generally relating to a 7
subtraction modification under the Maryland income tax for classroom supplies 8
purchased by teachers. 9

BY repealing and reenacting, without amendments, 10
Article – Tax – General 11
Section 10–208(a) 12
Annotated Code of Maryland 13
(2022 Replacement Volume and 2025 Supplement) 14

BY repealing and reenacting, with amendments, 15
Article – Tax – General 16
Section 10–208(x) 17
Annotated Code of Maryland 18
2 HOUSE BILL 478

(2022 Replacement Volume and 2025 Supplement) 1

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 2
That the Laws of Maryland read as follows: 3

Article – Tax – General 4

10–208. 5

(a) In addition to the modification under § 10 –207 of this subtitle, the amounts 6
under this section a re subtracted from the federal adjusted gross income of a resident to 7
determine Maryland adjusted gross income. 8

(x) (1) In this subsection, “eligible teacher” means an individual who is 9
EMPLOYED ON A FULL –TIME BASIS FOR AN AC ADEMIC YEAR ENDING D URING THE 10
TAXABLE YEAR AS: 11

(I) 1. A PREKINDERGARTEN CL ASSROOM TEACHER IN A 12
PUBLICLY FUNDED PREKINDERGARTEN PROGRAM IN THE STATE AT AN ELIGIBLE 13
PUBLIC PROVIDER, AS DEFINED IN § 7–1A–01 OF THE EDUCATION ARTICLE; OR 14

2. A LEAD TEACHER OR CO NSULTING TEACHER IN A 15
PUBLICLY FUNDED PREK INDERGARTEN PROGRAM AT AN ELIGIBLE PRIVA TE 16
PROVIDER, AS DEFINED IN § 7–1A–01 OF THE EDUCATION ARTICLE; OR 17

(II) a kindergarten through grade 12 classroom teacher in an 18
elementary or secondary school in the State [on a full –time basis for an academic year 19
ending during the taxable year]. 20

(2) Subject to paragraph (3) of this subsection, the subtraction allowed 21
under subsection (a) of this section includes up to $250 of the unreimbursed expenses paid 22
or incurred by an eligible teach er during a taxable year for the purchase of classroom 23
supplies if the supplies are used by: 24

(i) students in the classroom; or 25

(ii) the eligible teacher to prepare for or during classroom teaching. 26

(3) The amount allowed as a subtraction under p aragraph (2) of this 27
subsection does not include an expense that is subtracted from federal adjusted gross 28
income under § 62 of the Internal Revenue Code. 29

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 30
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 31