Can any teacher take the quality teacher incentive credit?

[hatetaxes11]

Taking grad course to get masters degree in math can I use this deduction?

[ThomasM125]

Not just any teacher can take the quality teacher incentive credit in Maryland. The following must apply to you to qualify:

1. Have a professional certificate or advanced professional certificate
2. Employed by a county or city board of education in MD; a state or local correctional facility or juvenile facility
3. Be a teacher in a public school or qualified facility and receive a satisfactory performance
4. Successfully complete graduate courses with a grade of B or better
5. Have not been fully reimbursed for your expenses

You can read more about it by using the following link:

https://marylandtaxes.gov/tax-credits.php

[Katcar766]

Related question.

I am pursuing certification as a National Board Certified Teacher and taking some classes offered by a private company, would the cost qualify for the Quality Teacher Incentive Credit.  I tend to think that the the only educational expenses permitted are those for graduate level classes through a qualified college or university. Appreciate your assistance. 

[DaveF1006]

Yes, according to the State of Maryland in its website:

If you are a qualified teacher, you may be able to claim a credit against your State tax liability for tuition paid to take graduate-level courses required to maintain certification. This credit applies to individuals who:

• Currently hold a standard professional certificate or an advanced professional certificate;
• Are employed by a county/city board of education in Maryland, a state or local correctional facility, or a juvenile correctional facility as listed below in the note;
• Teach in a public school or qualified facility and receive a satisfactory performance;
• Successfully complete the graduate courses with a grade of B or better; and
• Have not been fully reimbursed by the state/county/city for these expenses.

Although it does not specifically say, I would imagine those graduate courses would need to be offered at a qualified college or university and not through a private company, unless it was accredited.

@Katcar766 

[Katcar766]

Thank you for the feedback.