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HB 478

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

2026 Regular Session Introduced by Jackie Addison and 36 co-sponsors

Maryland bill allows teachers to deduct personal classroom supply purchases from state taxable income, providing tax relief for out-of-pocket educational expenses.

Approved by the Governor - Chapter 61
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Bill Summary · HB 478

Legislative bill overview

HB 478 modifies Maryland's income tax code to allow teachers to deduct classroom supply expenses from their taxable income. The bill appears to create or expand a subtraction modification that reduces the state taxable income for educators who purchase materials and supplies for their classrooms out of pocket.

Why is this important

Teachers frequently spend their own money on classroom supplies—estimates suggest teachers spend $500-$2,000 annually nationally—which currently provides limited federal tax relief. This bill would provide state-level tax relief, effectively subsidizing classroom expenses and potentially improving teacher financial situations while acknowledging the unpaid labor teachers contribute to schools.

Potential points of contention

  • Revenue impact: The bill reduces state tax revenue; fiscal analysis would show how many teachers qualify and the total cost to the state budget
  • Definition disputes: The bill's scope depends heavily on what counts as "classroom supplies" (books, technology, decorations, professional development materials?) and verification methods
  • Inequity concerns: High-income teachers benefit more from tax deductions than lower-income teachers; alternative direct reimbursement approaches might be more progressive
  • Systemic question: Some argue this incentivizes schools to underfund supplies by allowing teacher subsidization rather than requiring adequate institutional budgets

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

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