| 1 | 1 | | |
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| 2 | 2 | | |
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| 3 | 3 | | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. |
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| 4 | 4 | | [Brackets] indicate matter deleted from existing law. |
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| 5 | 5 | | *hb0149* |
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| 6 | 6 | | |
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| 7 | 7 | | HOUSE BILL 149 |
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| 8 | 8 | | Q3 5lr1667 |
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| 9 | 9 | | (PRE–FILED) |
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| 10 | 10 | | By: Delegate Young |
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| 11 | 11 | | Requested: November 1, 2024 |
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| 12 | 12 | | Introduced and read first time: January 8, 2025 |
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| 13 | 13 | | Assigned to: Ways and Means |
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| 14 | 14 | | |
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| 15 | 15 | | A BILL ENTITLED |
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| 16 | 16 | | |
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| 17 | 17 | | AN ACT concerning 1 |
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| 18 | 18 | | |
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| 19 | 19 | | Income Tax – Subtraction Modification – Child Support Payments 2 |
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| 20 | 20 | | |
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| 21 | 21 | | FOR the purpose of allowing a subtraction modification under the Maryland income tax for 3 |
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| 22 | 22 | | certain child support payments made during the taxable year; and generally relating 4 |
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| 23 | 23 | | to a subtraction modification under the Maryland income tax for the payment of child 5 |
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| 24 | 24 | | support. 6 |
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| 25 | 25 | | |
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| 26 | 26 | | BY repealing and reenacting, without amendments, 7 |
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| 27 | 27 | | Article – Tax – General 8 |
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| 28 | 28 | | Section 10–208(a) 9 |
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| 29 | 29 | | Annotated Code of Maryland 10 |
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| 30 | 30 | | (2022 Replacement Volume and 2024 Supplement) 11 |
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| 31 | 31 | | |
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| 32 | 32 | | BY adding to 12 |
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| 33 | 33 | | Article – Tax – General 13 |
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| 34 | 34 | | Section 10–208(dd) 14 |
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| 35 | 35 | | Annotated Code of Maryland 15 |
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| 36 | 36 | | (2022 Replacement Volume and 2024 Supplement) 16 |
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| 37 | 37 | | |
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| 38 | 38 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17 |
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| 39 | 39 | | That the Laws of Maryland read as follows: 18 |
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| 40 | 40 | | |
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| 41 | 41 | | Article – Tax – General 19 |
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| 42 | 42 | | |
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| 43 | 43 | | 10–208. 20 |
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| 44 | 44 | | |
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| 45 | 45 | | (a) In addition to the modification under § 10–207 of this subtitle, the amounts 21 |
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| 46 | 46 | | under this section are subtracted from the federal adjusted gross income of a resident to 22 |
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| 47 | 47 | | determine Maryland adjusted gross income. 23 |
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| 48 | 48 | | 2 HOUSE BILL 149 |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | (DD) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION INCL UDES 1 |
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| 52 | 52 | | THE AMOUNT OF ANY CHILD SUPPORT PAYMENT S MADE BY AN INDIVIDUAL DURING 2 |
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| 53 | 53 | | THE TAXABLE YEAR THAT ARE: 3 |
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| 54 | 54 | | |
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| 55 | 55 | | (1) PAID TO ANOTHER PERSON ON BEHALF OF THE INDIVIDUAL’S 4 |
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| 56 | 56 | | CHILD; AND 5 |
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| 57 | 57 | | |
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| 58 | 58 | | (2) REQUIRED BY A COURT ORDER ISSUED BY ANY STATE. 6 |
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| 59 | 59 | | |
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| 60 | 60 | | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 7 |
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| 61 | 61 | | 1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. 8 |
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