Income Tax - Subtraction Modification - Child Support Payments

HB 149 modifies Maryland's income tax law to allow residents to subtract certain court-ordered child support payments from their taxable income. It specifically permits taxpayers to deduct payments made "to another person on behalf of the individual’s child" that are required by a court order. This change directly affects Maryland residents who pay child support, reducing their state taxable income for the 2025 tax year and beyond. The bill takes effect July 1, 2025, applying to taxable years beginning after December 31, 2024.