§ 10-717. Tuition tax credit
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2011
Effective: July 1, 2011
MD Code, Tax - General, § 10-717
§ 10-717. Tuition tax credit
(a) An individual who is a classroom teacher or a teacher at a State or local correctional facility or a juvenile facility listed in § 9-226 of the Human Services Article and who holds a standard professional certificate or an advanced professional certificate may claim a credit against the State income tax for up to $1,500 of tuition paid by the individual during the taxable year for graduate level courses required to maintain certification if the individual:
(b)(1) If a county, the State or local correctional facility, or a juvenile facility listed in § 9-226 of the Human Services Article partially reimburses an individual for tuition paid, the individual may claim a tax credit allowed under this section for the balance of the tuition not paid by the county or the State.
Credits
Added by Acts 1999, c. 600, § 2, eff. Jan. 1, 2000. Amended by Acts 2011, c. 490, § 1, eff. July 1, 2011.
MD Code, Tax - General, § 10-717, MD TAX GENERAL § 10-717
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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