Income Tax – Decoupling From Federal Changes – Education Expenses
Prohibiting the Governor from electing to participate in a certain tax credit program for certain elementary and secondary education scholarships; providing an addition modification under the Maryland income tax for the amount paid by an employer on behalf of an employee as a contribution to a certain account and the amount of any distribution under certain prepaid contracts or investment accounts that is not used for qualified education expenses; applying the Act to all taxable years beginning after December 31, 2025; etc.
Education
Higher education
Income tax
Investments
CONTRACTS
GOVERNOR
Exemptions
Tax Credits
Federal Government
Work, Labor, and Employment
Taxes - Income
Scholarships and Student Financial Aid
Secondary Schools
Primary Schools
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