2007 Regular Session


File Code: Taxes - Income
Sponsored By:
Delegates Burns, Benson, Nathan-Pulliam, and F. Turner
Income Tax Credit - Child Support - Incarcerated Noncustodial Parent


Allowing specified eligible parents to claim a credit against the State income tax up to $1,000 under specified circumstances; providing that the income tax credit may not exceed the State income tax for that taxable year and may not be carried over to any other taxable year; and applying the Act to taxable years after 2006.

History by Legislative and Calendar Date

House Action
First Reading Ways and Means
Hearing 2/14 at 1:00 p.m.
Unfavorable Report by Ways and Means
Senate Action
No Action

Sponsored by:

Delegate Emmett C. Burns, Jr., District 10
Delegate Joanne C. Benson, District 24
Delegate Shirley Nathan-Pulliam, District 10
Delegate Frank S. Turner, District 13

Bill indexed under the following Subjects:

Administrative Agencies -see also- Electronic Government
Income Tax
Minors -see also- Age of Majority; Youth
Prisoners -see also- Ex-Offenders
Rules and Regulations
Support of Dependents -see also- Alimony
Tax Credits -see also- Circuit Breaker

Bill affects the following Statute:

Tax - General
( 10-726 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered