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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
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Underlining indicates amendments to bill.
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amendment.
*sb0262*
SENATE BILL 262
Q3 6lr0617
CF HB 478
By: Senator Simonaire Senators Simonaire, Augustine, Bailey, Corderman,
Guzzone, Hettleman, Jennings, King, Lewis Young, McCray, Salling, and
Zucker
Introduced and read first time: January 19, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 4, 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 teache rs 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
(2022 Replacement Volume and 2025 Supplement) 19
2 SENATE BILL 262
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – Tax – General 3
10–208. 4
(a) In addition to the modification under § 10 –207 of this subtitle, the amounts 5
under this section are subtracted from the federal adjusted gross income of a resident to 6
determine Maryland adjusted gross income. 7
(x) (1) In this subsection, “el igible teacher” means an individual who is 8
EMPLOYED ON A FULL –TIME BASIS FOR AN AC ADEMIC YEAR ENDING D URING THE 9
TAXABLE YEAR AS: 10
(I) 1. A PREKINDERGARTEN CL ASSROOM TEACHER IN A 11
PUBLICLY FUNDED PREKINDERGARTEN PROGRAM IN THE STATE AT AN ELIGIBLE 12
PUBLIC PROVIDER, AS DEFINED IN § 7–1A–01 OF THE EDUCATION ARTICLE; OR 13
2. A LEAD TEACHER OR CO NSULTING TEACHER IN A 14
PUBLICLY FUNDED PREK INDERGARTEN PROGRAM AT AN ELIGIBLE PRIVA TE 15
PROVIDER, AS DEFINED IN § 7–1A–01 OF THE EDUCATION ARTICLE; OR 16
(II) a kinder garten through grade 12 classroom teacher in an 17
elementary or secondary school in the State [on a full –time basis for an academic year 18
ending during the taxable year]. 19
(2) Subject to paragraph (3) of this subsection, the subtraction allowed 20
under subsection (a) of this section includes up to $250 of the unreimbursed expenses paid 21
or incurred by an eligible teacher during a taxable year for the purchase of classroom 22
supplies if the supplies are used by: 23
(i) students in the classroom; or 24
(ii) the eligible teacher to prepare for or during classroom teaching. 25
(3) The amount allowed as a subtraction under paragraph (2) of this 26
subsection does not include an expense that is subtracted from federal adjusted gross 27
income under § 62 of the Internal Revenue Code. 28
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 29
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 30