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Bill

HB 930

Income Tax – Decoupling From Federal Changes – Education Expenses

2026 Regular Session

Maryland would keep its own education tax deductions separate from federal changes, protecting taxpayers' education expense write-offs from federal limitation.

Hearing 2/26 at 1:00 p.m.
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Bill Summary · HB 930

Legislative bill overview

HB 930 would decouple Maryland's state income tax calculations from certain federal tax changes, specifically regarding education-related expenses. This means Maryland would maintain its own definition and treatment of education tax deductions or credits rather than automatically conforming to federal law changes. The bill appears designed to preserve education expense deductions that Maryland taxpayers currently use.

Why is this important

Maryland residents could face reduced tax benefits if the state automatically adopts federal tax law changes that limit education deductions. By decoupling, the state would allow taxpayers to claim education expenses under Maryland rules even if federal rules become more restrictive. This directly affects household finances for families paying tuition, student loan interest, or other education costs.

Potential points of contention

  • State revenue impact: Maintaining broader deductions than federal law costs Maryland tax revenue; lawmakers must weigh education support against budget constraints
  • Administrative complexity: Requiring separate state and federal calculations increases compliance burden on taxpayers and tax preparation costs
  • Fairness questions: Decoupling benefits some taxpayers while others may face uneven treatment depending on which education expenses qualify under state versus federal rules

Compiled from official sources — confirm details with the bill’s official record.

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