The Act expands the Quality Teacher Incentive Credit to allow teachers at a state or local correctional facility or a juvenile facility listed in Section 9-226 of the Human Services Article to claim the credit that was originally only allowed for public school teachers.
The Act allows an individual who is a teacher at a state or local correctional facility or a juvenile facility listed in Section 9-226 of the Human Services Article to qualify for the credit if they meet the same criteria that applied for teachers who are employed by a county board of education and teach in a public school.
Tax-General Article, Section 10-717 provides that an individual who is a classroom teacher holding a standard professional certificate or an advanced professional certificate may claim a credit against the State income tax for up to $1,500 of tuition paid by the individual during the taxable year for graduate level courses required to maintain certification if the individual:
- successfully completes the courses with a grade of B or better;
- is employed by a county board of education;
- teaches in a public school and receives a satisfactory performance evaluation for that teaching; and
- has not been reimbursed by the county for the tuition paid.
Effective Date: This Act shall take effect July 1, 2011 and be applicable to all taxable years after December 31, 20