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MarylandSB 02622026 Regular SessionSenateWALLET

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

Sponsored By: Bryan W. Simonaire (Republican)

Signed by Governor

Taxes - IncomeEarly Childhood EducationEducation -see also- ContEd; DrvEd; HigherEd; etc.Equipment -see also- Charging; Med. Equip.; MV Equip; etc.ExemptionsIncome TaxPrivate Schools -see also- Primary Schools; Secondary SchPublic Schools -see also- Primary Schools; Secondary SchTeachers

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Maryland teachers can deduct classroom supplies

Beginning with the 2026 tax year, eligible Maryland teachers can subtract up to $250 from state taxable income for classroom supplies. The supplies must be paid for by you during the year, not reimbursed, and used by students or to prepare for or during teaching. You must be employed full time for an academic year that ends in the tax year. Eligible roles include public prekindergarten classroom teachers, lead or consulting teachers in publicly funded pre‑K at eligible private providers, and full‑time K–12 classroom teachers in Maryland schools. You cannot include costs already subtracted under federal tax rule section 62. The law takes effect July 1, 2026.

Sponsors & Cosponsors

Sponsor

  • Bryan W. Simonaire

    Republican • Senate

Cosponsors

  • Malcolm Augustine

    Democratic • Senate

  • Jack Bailey

    Republican • Senate

  • Paul D. Corderman

    Republican • Senate

  • Guy Guzzone

    Democratic • Senate

  • Shelly Hettleman

    Democratic • Senate

  • J.B. Jennings

    Republican • Senate

  • Nancy J. King

    Democratic • Senate

  • Karen Lewis Young

    Democratic • Senate

  • Cory V. McCray

    Democratic • Senate

  • Johnny Ray Salling

    Republican • Senate

  • Craig J. Zucker

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 172 • No: 0

House vote • 4/10/2026

Third Reading Passed

Yes: 129 • No: 0 • Other: 5

Senate vote • 3/23/2026

Third Reading Passed

Yes: 43 • No: 0 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 60

    4/14/2026

  2. Returned Passed

    4/10/2026Senate

  3. Third Reading Passed (129-0)

    4/10/2026House

  4. Favorable Adopted Second Reading Passed

    4/8/2026House

  5. Favorable Report by Ways and Means

    4/8/2026House

  6. Hearing 4/02 at 1:00 p.m.

    3/25/2026House

  7. Referred Ways and Means

    3/23/2026House

  8. Third Reading Passed (43-0)

    3/23/2026Senate

  9. Second Reading Passed with Amendments

    3/20/2026Senate

  10. Favorable with Amendments {183328/1 Adopted

    3/20/2026Senate

  11. Favorable with Amendments Report by Budget and Taxation

    3/20/2026Senate

  12. Hearing 2/03 at 2:00 p.m.

    1/22/2026Senate

  13. First Reading Budget and Taxation

    1/19/2026Senate

Bill Text

  • Enacted

    4/14/2026

    PDF

  • Third Reading

    3/20/2026

    PDF

  • First Reading

    1/19/2026

    PDF

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