2011 Regular Session


File Code: Taxes - Income Prior Year Introduction As: HB 1105/10 - W&M Crossfiled with: SENATE BILL 566
Sponsored By:
Delegates Cardin, Bromwell, Carr, Ivey, Morhaim, Rosenberg, Ross, Stein, and Walker
Income Tax - Subtraction Modification - Health Improvement and Cost Savings Act of 2011


Providing a subtraction modification under the Maryland income tax for specified health- and fitness-related expenses; limiting the amount of expenses that specified taxpayers may subtract from federal adjusted gross income; requiring the Comptroller in cooperation with the Department of Health and Mental Hygiene to adopt regulations and report to the General Assembly; applying the Act to tax years after 2011; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
First Reading Ways and Means
Hearing 2/16 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Jon S. Cardin, District 11
Delegate Eric M. Bromwell, District 8
Delegate Alfred C. Carr, Jr., District 18
Delegate Jolene Ivey, District 47
Delegate Dan K. Morhaim, District 11
Delegate Samuel I. Rosenberg, District 41
Delegate Justin D. Ross, District 22
Delegate Dana Stein, District 11
Delegate Jay Walker, District 26

Bill indexed under the following Subjects:

Health -see also- Mental Health
Health and Mental Hygiene, Department of
Income Tax
Minors -see also- Age of Majority; Youth
Rules and Regulations
Smoking -see also- Cigarettes
Sports and Recreation

Bill affects the following Statutes:

Tax - General
( 10-208 , 10-208 )


All documents except Roll Call Votes are displayed in PDF format:
Bill Text: First Reading, Third Reading, Enrolled
Fiscal and Policy Note: Available
Amendments: None offered