Signed by Governor Wes Moore

Vote Smart's Synopsis:

Vote to concur with senate amendments and pass a bill that authorizes subtraction modifications on Maryland state income tax for certain union dues paid during the taxable year.

Highlights:

• Specifies that to the extent included in federal adjusted gross income, the amounts under this section are subtracted from the federal adjusted gross income of a resident to determine Maryland adjusted gross income (Sec. 1).

• Specifies that the subtraction allowed includes the amount of union dues paid by an individual during the taxable year that were allowed as deductions of the Internal Revenue Code prior to January 1, 2018, without regard to the limitations the Internal Revenue Code imposed (Sec. 1).

Full Bill Text

Vote Smart's Synopsis:

Vote to amend and pass a bill that authorizes subtraction modifications on Maryland state income tax for certain union dues paid during the taxable year.

Highlights:

• Specifies that to the extent included in federal adjusted gross income, the amounts under this section are subtracted from the federal adjusted gross income of a resident to determine Maryland adjusted gross income (Sec. 1).

• Specifies that the subtraction allowed includes the amount of union dues paid by an individual during the taxable year that were allowed as deductions of the Internal Revenue Code prior to January 1, 2018, without regard to the limitations the Internal Revenue Code imposed (Sec. 1).

Full Bill Text