MD SB262

Expands Maryland's income tax subtraction for classroom supplies to include prekindergarten teachers employed full-time in publicly funded programs at eligible public or private providers

Maintains the existing $250 maximum subtraction for unreimbursed expenses on classroom supplies used by students or for teaching preparation

Covers prekindergarten classroom teachers, lead teachers, and consulting teachers in addition to the already-eligible kindergarten through grade 12 teachers

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