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SB494: Teachers at State and Local Correctional Facilities for Adults and Juveniles

The Act expands the Quality Teacher Incentive Credit to allow teachers at a state or local correctional facility or a juvenile facility listed in Section 9-226 of the Human Services Article to claim the credit that was originally only allowed for public school teachers.

The Act allows an individual who is a teacher at a state or local correctional facility or a juvenile facility listed in Section 9-226 of the Human Services Article to qualify for the credit if they meet the same criteria that applied for teachers who are employed by a county board of education and teach in a public school.

Tax-General Article, Section 10-717 provides that an individual who is a classroom teacher holding 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:

  1. successfully completes the courses with a grade of B or better;
  2. is employed by a county board of education;
  3. teaches in a public school and receives a satisfactory performance evaluation for that teaching; and
  4. has not been reimbursed by the county for the tuition paid.

Effective Date: This Act shall take effect July 1, 2011 and be applicable to all taxable years after December 31, 20



 
Links for 2011
Tax Law and Regulations
State Regulations
Legislative Summaries
  SB145
  SB891
  HB499
  HB587
  HB601
  SB398
  HB632
  HB72
  HB39
  SB513
  SB672
  HB823
  HB1196
  SB830
  SB494
  SB248
  SB958
  SB346
  SB959
  HB163
 
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