Maryland Enacts Classroom Supplies Deduction
Maryland enacted legislation creating a personal income tax deduction for classroom supplies purchased by a teacher. The deduction is available for tax years after 2017.Teachers Who Can Claim the DeductionFull-time teachers in an elementary or secondary school may claim the deduction.Amount of the DeductionMaryland allows a deduction for up to $250 of unreimbursed classroom supplies purchased during the tax year. This amount does not include expenses deducted from federal adjusted gross income under IRC Sec. 62.Supplies AllowedThe classroom supplies must be used by:students in the classroom;the teacher to prepare for classroom teaching; orthe teacher during classroom teaching.Ch. 466 (H.B. 671), Laws 2018, effective July 1, 2018, applicable as notedLogin to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.