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