On February 3, Legislative Director Kevin Kinnally submitted written testimony to the Budget and Taxation Committee in opposition to SB 262 – Income Tax – Subtraction Modification for Classroom Supplies Purchased by Teachers – Alteration.
This bill would allow full-time pre-Kindergarten teachers to claim a state income tax deduction for unreimbursed classroom supply expenses.
Counties enter this Session facing heightened economic uncertainty, rising costs, and growing concern about federal funding instability that directly affects local budgets and service delivery. At the same time, counties continue to absorb new or expanded responsibilities without reliable, ongoing funding, making local revenue stability more critical than ever.
Counties are eager and committed partners in promoting economic growth and creating opportunity −- and 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 flexible, optional tools to serve and respond to local needs and community priorities.
State tax incentives should be enacted as “local option” offerings to
allow counties maximum flexibility in tailoring local policies to meet local needs and priorities. The State and its local governments already work together here, where the State routinely grants a state-level property tax credit, enabling county governments to enact their own local-option property tax credits.
SB 262’s cross-file, HB 478, was heard on February 12 in the Ways and Means Committee. Kevin Kinnally submitted written testimony in opposition to this bill.
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