MD HB478

Expands Maryland's income tax subtraction for classroom supplies to include prekindergarten teachers in publicly funded programs, in addition to the existing K-12 teachers

Eligible prekindergarten teachers include classroom teachers at eligible public providers and lead teachers or consulting teachers at eligible private providers

Teachers may subtract up to $250 of unreimbursed expenses for classroom supplies used by students or for teaching preparation

Requires teachers to be employed full-time for an academic year ending during the taxable year to qualify

Takes effect July 1, 2026, applicable to taxable years beginning after December 31, 2025