Allowing a subtraction modification under the Maryland income tax for certain union dues paid during the taxable year; and applying the Act to all taxable years beginning after December 31, 2021.

Statutes affected:
Text - First - Income Tax - Determination of Taxable Income - Union Dues and Expenses to Influence Collective Bargaining: 10-204 Tax General, 10-208 Tax General, 10-305 Tax General
Text - Third - Income Tax - Subtraction Modification - Union Dues: 10-204 Tax General, 10-208 Tax General, 10-305 Tax General
Text - Enrolled - Income Tax - Subtraction Modification - Union Dues: 10-204 Tax General, 10-208 Tax General, 10-305 Tax General