Labor & Employment

SB 262 expands Maryland's income tax deduction for teachers by adding prekindergarten teachers to the list of eligible educators who can deduct up to $250 annually for unreimbursed classroom supply expenses. The bill amends tax code sections to include prekindergarten classroom teachers employed full-time in state programs as "eligible teachers," alongside existing K-12 teachers. This deduction applies only to supplies used by students or for teaching preparation, and excludes expenses already deducted federally. The change takes effect for taxable years beginning after December 31, 2025.

SB 672 requires Maryland's State Department of Education to create a plan by December 1, 2026, to expand access to high-quality early childhood education and childcare for children from birth through age 3 in Prince George's County. The plan must analyze costs for parents, the county, and state; workforce needs for providers; current capacity to serve more children; and potential new revenue sources. It mandates consultation with Prince George's County and relevant state agencies during development. The bill directly affects infants and toddlers in Prince George's County, their families, and local childcare providers. The plan must be submitted to the Governor, state legislature, and Prince George's County delegation by the deadline, with implementation beginning July 1, 2026.