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

Tax break for teachers' classroom supplies

Beginning with tax years starting after December 31, 2025, eligible teachers can subtract up to $250 from Maryland income for unreimbursed classroom supplies. You must work full time for an academic year that ends in the tax year. Eligible teachers include prekindergarten classroom teachers in publicly funded programs at eligible public providers; lead or consulting teachers in publicly funded prekindergarten at eligible private providers; and K–12 classroom teachers in Maryland schools. Costs must be for supplies used by students in the classroom or by you to prepare for or during teaching. Do not include amounts you already deducted under the federal educator expense deduction. This state deduction is on top of other Maryland subtraction rules.