Maryland 2022 Regular Session

Maryland House Bill HB144 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0144
6	6
7	7	HOUSE BILL 144
8	8	Q5 2lr0913
9	9	HB 957/18 – W&M (PRE–FILED)
10	10	By: Delegates Morgan, Arentz, Arikan, Buckel, Clark, Cox, M. Fisher, Hartman,
11	11	Hornberger, Krebs, Reilly, Saab, Szeliga, and Thiam
12	12	Requested: October 22, 2021
13	13	Introduced and read first time: January 12, 2022
14	14	Assigned to: Ways and Means
15	15
16	16	A BILL ENTITLED
17	17
18	18	AN ACT concerning 1
19	19
20	20	Motor Fuel Tax Rates – Consumer Price Index Adjustment – Repeal 2
21	21
22	22	FOR the purpose of repealing a requirement that certain motor fuel tax rates be adjusted 3
23	23	in future years based on growth in the Consumer Price Index for All Urban 4
24	24	Consumers; and generally relating to motor fuel tax rates. 5
25	25
26	26	BY repealing and reenacting, with amendments, 6
27	27	Article – Tax – General 7
28	28	Section 9–305 8
29	29	Annotated Code of Maryland 9
30	30	(2016 Replacement Volume and 2021 Supplement) 10
31	31
32	32	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
33	33	That the Laws of Maryland read as follows: 12
34	34
35	35	Article – Tax – General 13
36	36
37	37	9–305. 14
38	38
39	39	(a) Except as provided in subsection (b) of this section, the motor fuel tax rate is: 15
40	40
41	41	(1) 7 cents for each gallon of aviation gasoline; 16
42	42
43	43	(2) 23.5 cents for each gallon of gasoline other than aviation gasoline; 17
44	44
45	45	(3) 24.25 cents for each gallon of special fuel other than clean–burning fuel 18
46	46	or turbine fuel; 19
47	47	2 HOUSE BILL 144
48	48
49	49
50	50	(4) 7 cents for each gallon of turbine fuel; and 1
51	51
52	52	(5) 23.5 cents for each gasoline–equivalent gallon of clean–burning fuel 2
53	53	except electricity. 3
54	54
55	55	(b) (1) The motor fuel tax rates specified in subsection (a)(2), (3), and (5) of this 4
56	56	section shall be increased on July 1, 2013, [and] July 1 [of each subsequent year], 2014, 5
57	57	JULY 1, 2015, JULY 1, 2016, JULY 1, 2017, JULY 1, 2018, JULY 1, 2019, JULY 1, 2020, 6
58	58	AND JULY 1, 2021, in accordance with this subsection. 7
59	59
60	60	(2) On or before June 1 [of each year], 2013, JUNE 1, 2014, JUNE 1, 8
61	61	2015, JUNE 1, 2016, JUNE 1, 2017, JUNE 1, 2018, JUNE 1, 2019, JUNE 1, 2020, AND 9
62	62	JUNE 1, 2021, the Comptroller shall determine and announce: 10
63	63
64	64	(i) the growth in the Consumer Price Index for all urban consumers 11
65	65	as determined by the Comptroller under paragraph (3) of this subsection; and 12
66	66
67	67	(ii) the motor fuel tax rates effective for the fiscal year beginning on 13
68	68	the following July 1 as determined by the Comptroller under paragraph (4) of this 14
69	69	subsection. 15
70	70
71	71	(3) (i) In this paragraph, “Consumer Price Index for all urban 16
72	72	consumers” means the index published monthly by the Bureau of Labor Statistics of the 17
73	73	U.S. Department of Labor that is the U.S. city average of all items in a basket of consumer 18
74	74	goods and services. 19
75	75
76	76	(ii) The percentage growth in the Consumer Price Index for all urban 20
77	77	consumers shall be determined by comparing the average of the index for the 12 months 21
78	78	ending on the preceding April 30 to the average of the index for the prior 12 months. 22
79	79
80	80	(4) Subject to paragraph (5) of this subsection, on July 1 [of each year], 23
81	81	2013, JULY 1, 2014, JULY 1, 2015, JULY 1, 2016, JULY 1, 2017, JULY 1, 2018, JULY 24
82	82	1, 2019, JULY 1, 2020, AND JULY 1, 2021, each motor fuel tax rate specified in subsection 25
83	83	(a)(2), (3), and (5) of this section shall be increased by the amount, rounded to the nearest 26
84	84	one–tenth of a cent, that equals the product of multiplying: 27
85	85
86	86	(i) the motor fuel tax rate in effect on the date of the Comptroller’s 28
87	87	announcement under paragraph (2) of this subsection; and 29
88	88
89	89	(ii) the percentage growth in the Consumer Price Index for all urban 30
90	90	consumers. 31
91	91
92	92	(5) (i) If there is a decline or no growth in the Consumer Price Index for 32
93	93	all urban consumers, the motor fuel tax rates shall remain unchanged. 33
94	94
95	95	(ii) Any increase in the motor fuel tax rates under paragraph (4) of 34 HOUSE BILL 144 3
96	96
97	97
98	98	this subsection may not be greater than 8% of the motor fuel tax rate effective in the 1
99	99	previous year. 2
100	100
101	101	(6) The Comptroller shall require any person possessing tax–paid motor 3
102	102	fuel for sale at the start of business on the date of an increase in the motor fuel tax under 4
103	103	this subsection to compile and file an inventory of the motor fuel held at the close of 5
104	104	business on the immediately preceding date and remit within 30 days any additional motor 6
105	105	fuel tax that is due on the motor fuel. 7
106	106
107	107	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 8
108	108	1, 2022. 9
109	109