MACo Legislative Director Kevin Kinnally today submitted testimony to the Senate Budget and Taxation Committee in opposition to SB 18 Income Tax – Subtraction Modification – School Supplies for Home Instruction and Virtual Learning. This bill would allow individuals with students in K-12 education to deduct expenses they incurred during the 2021 year to support their students’ education due to the unique circumstances caused by COVID-19.

MACo does not raise policy objections with this goal – county concerns are merely practical and cost-driven.

From the MACo Testimony:

The swift and unprecedented shock of the COVID-19 public health crisis has wreaked havoc on the
economy. As the focus shifts to restoring our state and local economies in a manner that is safe,
equitable, and prosperous for all, counties are eager and committed partners in promoting economic
growth and creating opportunity – we prefer local autonomy in determining the best way locally.

The Maryland Association of Counties (MACo) opposes state-mandated reductions in local revenue
sources, but welcomes tools to grant counties options and flexibility to pursue their own parallel tax
incentives, or to develop others to suit their local needs.

Follow MACo’s advocacy efforts during the 2021 legislative session on MACo’s Legislative Tracking Database.