Allowing a subtraction modification under the Maryland income tax for contributions to a certain first-time homebuyer savings account during a taxable year and certain earnings on the account; providing that an account holder may claim the subtraction modification under certain circumstances; providing that transfers of money to or from the account are subject to certain requirements and limitations; applying the Act to all taxable years beginning after December 31, 2020; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2021
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Last Updated: 6/11/2021 12:18 PM