Allowing, for taxable years 2020 and 2021, a subtraction modification under the Maryland income tax for up to $180 of the total sales and use tax paid for the purchase of certain computer equipment from March 1, 2020 through June 30, 2021, that is used by students participating in distance or remote learning, regardless of education level, or individuals who work remotely.
Bill File Type: Regular
Effective Date(s): Upon Enactment
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Last Updated: 4/1/2021 5:26 PM