MD
Maryland House Bill HB252

Maryland 2022 Regular Session

Maryland House Bill HB252 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 110
21
3-– 1 –
4-Chapter 110
5-(House Bill 252)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *hb0252*
89
9-Income Tax – Return Preparation Maryland Earned Income Tax Credit
10-Assistance Program for Low–Income Families
10+HOUSE BILL 252
11+Q3 2lr0539
12+ CF SB 369
13+By: Delegates Palakovich Carr, Lierman, D. Barnes, Ebersole, Feldmark,
14+Patterson, and Washington
15+Introduced and read first time: January 13, 2022
16+Assigned to: Ways and Means
17+Committee Report: Favorable with amendments
18+House action: Adopted
19+Read second time: March 12, 2022
1120
12-FOR the purpose of establishing the Income Tax Return Preparation Maryland Earned
13-Income Tax Credit Assistance Program for Low–Income Families; requiring the
14-Comptroller, for certain taxable years, to prepare provide, as a part of the Program,
15-certain income tax returns and amended income tax returns for forms to claim the
16-Maryland earned income tax credit to certain eligible taxpayers residents; requiring
17-the Comptroller to provide certain notice to eligible taxpayers residents concerning
18-the Program; prohibiting requiring a tax collector from assessing a certain penalty
19-to waive certain penalties and interest under certain circumstances; and generally
20-relating to the Income Tax Return Preparation Maryland Earned Income Tax Credit
21-Assistance Program for Low–Income Families.
21+CHAPTER ______
2222
23-BY adding to
24- Article – Tax – General
25-Section 2–116
26- Annotated Code of Maryland
27- (2016 Replacement Volume and 2021 Supplement)
23+AN ACT concerning 1
2824
29- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
30-That the Laws of Maryland read as follows:
25+Income Tax – Return Preparation Maryland Earned Income Tax Credit 2
26+Assistance Program for Low–Income Families 3
3127
32-Article – Tax – General
28+FOR the purpose of establishing the Income Tax Return Preparation Maryland Earned 4
29+Income Tax Credit Assistance Program for Low–Income Families; requiring the 5
30+Comptroller, for certain taxable years, to prepare provide, as a part of the Program, 6
31+certain income tax returns and amended income tax returns for forms to claim the 7
32+Maryland earned income tax credit to certain eligible taxpayers residents; requiring 8
33+the Comptroller to provide certain notice to eligible taxpayers residents concerning 9
34+the Program; prohibiting requiring a tax collector from assessing a certain penalty 10
35+to waive certain penalties and interest under certain circumstances; and generally 11
36+relating to the Income Tax Return Preparation Maryland Earned Income Tax Credit 12
37+Assistance Program for Low–Income Families. 13
3338
34-2–116.
39+BY adding to 14
40+ Article – Tax – General 15
41+Section 2–116 16
42+ Annotated Code of Maryland 17
43+ (2016 Replacement Volume and 2021 Supplement) 18
3544
36- (A) IN THIS SECTION , “PROGRAM” MEANS THE INCOME TAX RETURN
37-PREPARATION MARYLAND EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM
38-FOR LOW–INCOME FAMILIES.
45+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
46+That the Laws of Maryland read as follows: 20
3947
40- (B) (1) THERE IS AN INCOME TAX RETURN PREPARATION A MARYLAND
41-EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM FOR LOW–INCOME
42-FAMILIES.
48+Article – Tax – General 21 2 HOUSE BILL 252
4349
44- (2) THE PURPOSE OF THE PROGRAM IS TO:
4550
46- (I) PROVIDE ELIGIBLE TAX PAYERS PREPARED INCO ME TAX
47-RETURNS AND AMENDED INCOME TAX RETURNS B Y USING DATA ALREADY
48-COLLECTED BY THE COMPTROLLER F ROM REPORTS FROM EMP LOYERS AND OTHER Ch. 110 2022 LAWS OF MARYLAND
4951
50-– 2 –
51-SOURCES IDENTIFY RESIDENTS W HO ARE ELIGIBLE TO C LAIM THE CREDIT UNDE R §
52-10–704 OF THIS ARTICLE BUT HAVE FAILED TO CLAIM THE CREDIT; AND
52+2–116. 1
5353
54- (II) ESTABLISH AN OPTIONA L FILING METHOD BY W HICH
55-ELIGIBLE TAXPAYERS M AY SUBMIT THOSE RETURNS PROVIDE RESIDENTS
56-IDENTIFIED UNDER ITE M (I) OF THIS PARAGRAPH WI TH A STREAMLINED
57-MECHANISM TO CLAIM T HE CREDIT UNDER § 10–704 OF THIS ARTICLE.
54+ (A) IN THIS SECTION , “PROGRAM” MEANS THE INCOME TAX RETURN 2
55+PREPARATION MARYLAND EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM 3
56+FOR LOW–INCOME FAMILIES. 4
5857
59- (3) THE COMPTROLLER SHALL ADM INISTER THE PROGRAM.
58+ (B) (1) THERE IS AN INCOME TAX RETURN PREPARATION A MARYLAND 5
59+EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM FOR LOW–INCOME 6
60+FAMILIES. 7
6061
61- (C) (1) THIS SUBSECTION APPLI ES TO A TAXABLE YEAR BEGINNI NG
62-AFTER DECEMBER 31, 2024.
62+ (2) THE PURPOSE OF THE PROGRAM IS TO: 8
6363
64- (2) SUBJECT TO SUBSECTION (D) OF THIS SECTION , THE
65-COMPTROLLER SHALL PREPARE PROVIDE, AS PART OF THE PROGRAM, A FORM TO
66-CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE TO A NY RESIDENT:
64+ (I) PROVIDE ELIGIBLE TAX PAYERS PREPARED INCO ME TAX 9
65+RETURNS AND AMENDED INCOME TAX RETURNS BY USING DATA ALREAD Y 10
66+COLLECTED BY THE COMPTROLLER FROM REPO RTS FROM EMPLOYERS A ND OTHER 11
67+SOURCES IDENTIFY RESIDENTS W HO ARE ELIGIBLE TO C LAIM THE CREDIT UNDE R § 12
68+10–704 OF THIS ARTICLE BUT HAVE FAILED TO CLAIM THE CREDIT; AND 13
6769
68- (I) A TAX RETURN FOR ANY TAXPAYER :
70+ (II) ESTABLISH AN OPTIONA L FILING METHOD BY WHI CH 14
71+ELIGIBLE TAXPAYERS M AY SUBMIT THOSE RETU RNS PROVIDE RESIDENTS 15
72+IDENTIFIED UNDER ITE M (I) OF THIS PARAGRAPH WI TH A STREAMLINED 16
73+MECHANISM TO CLAIM T HE CREDIT UNDER § 10–704 OF THIS ARTICLE. 17
6974
70- 1. WHO IS A MARYLAND RESIDENT ;
75+ (3) THE COMPTROLLER SHALL ADM INISTER THE PROGRAM. 18
7176
72- 2. WHO FAILED TO FILE A MARYLAND TAX RETURN F OR
73-THE MOST RECENT TAXA BLE YEAR FOR WHICH D ATA IS AVAILABLE FOR WHOM THE
74-COMPTROLLER HAS RECEI VED FEDERAL INCOME T AX RETURN INFORMATIO N FOR A
75-TAXABLE YEAR DESCRIBED IN § 13–1104(C)(1) OF THIS ARTICLE;
77+ (C) (1) THIS SUBSECTION APPLI ES TO A TAXABLE YEAR BEGINNING 19
78+AFTER DECEMBER 31, 2024. 20
7679
77- 3. (II) WHOSE WAGES WERE REP ORTED BY THE
78-TAXPAYER’S RESIDENT’S EMPLOYER TO THE COMPTROLLER FOR THAT TAXABLE
79-YEAR; AND
80+ (2) SUBJECT TO SUBSECTION (D) OF THIS SECTION , THE 21
81+COMPTROLLER SHALL PREPARE PROVIDE, AS PART OF THE PROGRAM, A FORM TO 22
82+CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE TO ANY RESIDENT: 23
8083
81- 4. (III) WHO THE COMPTROLLER BELIEVES
82-DETERMINES , BASED ON ALL AVAILAB LE DATA, MAY BE ELIGIBLE TO C LAIM THE
83-CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THAT TAXABLE YEAR ; AND
84+ (I) A TAX RETURN FOR ANY TAXPAYER: 24
8485
85- (IV) WHO FAILED TO CLAIM THE CREDIT UNDER § 10–704 OF
86-THIS ARTICLE FOR THA T TAXABLE YEAR ; AND
86+ 1. WHO IS A MARYLAND RESIDENT ; 25
8787
88- (V) WHO IS AUTHORIZED TO REQUEST A REFUND UND ER §
89-13–1104(C)(1) OF THIS ARTICLE.
88+ 2. WHO FAILED TO FILE A MARYLAND TAX RETURN F OR 26
89+THE MOST RECENT TAXA BLE YEAR FOR WHICH D ATA IS AVAILABLE FOR WHOM THE 27
90+COMPTROLLER HAS RECEI VED FEDERAL INCOME TAX RETU RN INFORMATION FOR A 28
91+TAXABLE YEAR DESCRIB ED IN § 13–1104(C)(1) OF THIS ARTICLE; 29
92+ HOUSE BILL 252 3
9093
91- (3) THE COMPTROLLER SHALL PRO VIDE THE FORM REQUIR ED
92-UNDER THIS SUBSECTIO N NOT LATER THAN 45 DAYS BEFORE THE EXPI RATION OF LAWRENCE J. HOGAN, JR., Governor Ch. 110
9394
94-– 3 –
95-THE STATUTE OF LIMIT ATIONS FOR CLAIMING A REFUND UNDER § 13–1104(C)(1) OF
96-THIS ARTICLE.
95+ 3. (II) WHOSE WAGES WERE REP ORTED BY THE 1
96+TAXPAYER’S RESIDENT’S EMPLOYER TO THE COMPTROLLER FOR THAT TAXABLE 2
97+YEAR; AND 3
9798
98- (II) AN AMENDED RETURN FOR A NY TAXPAYER WHO IS A
99-MARYLAND RESIDENT AND WHO THE COMPTROLLER BELIEVES MAY HAVE BEEN
100-ELIGIBLE TO CLAIM TH E CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THE
101-CURRENT TAXABLE YEAR OR ANY OF THE 3 IMMEDIATELY PRECEDIN G TAXABLE
102-YEARS BUT FAIL ED TO CLAIM THE CRED IT ON THE TAXPAYER ’S RETURN.
99+ 4. (III) WHO THE COMPTROLLER BELIEVES 4
100+DETERMINES , BASED ON ALL AVAILAB LE DATA, MAY BE ELIGIBLE TO C LAIM THE 5
101+CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THAT TAXABLE YEAR ; AND 6
103102
104- (3) THE COMPTROLLER SHALL USE DATA FROM WAGES REPO RTED
105-BY THE TAXPAYER ’S EMPLOYER TO THE COMPTROLLER AND OTHER SOURCES TO
106-PREPARE THE RETURN I N ACCORDANCE WITH PA RAGRAPH (2)(I) OF THIS
107-SUBSECTION.
103+ (IV) WHO FAILED TO CLAIM THE CREDIT UNDER § 10–704 OF 7
104+THIS ARTICLE FOR THA T TAXABLE YEAR; AND 8
108105
109- (D) IN PREPARING A RETURN I N ACCORDANCE WITH SU BSECTION (C)(2)(I)
110-OF THIS SECTION PROCESSING THE FORM TO CLAIM THE CREDIT UNDER § 10–704
111-OF THIS ARTICLE , THE COMPTROLLER SHALL PREPARE THE RETURN CALCULATE
112-THE CREDIT AS THOUGH THE TAXPAYER RESIDENT ELECTED TO US E THE STANDARD
113-DEDUCTION UNDER § 10–217 OF THIS ARTICLE TO C OMPUTE MARYLAND TAXABLE
114-INCOME.
106+ (V) WHO IS AUTHORIZED TO REQUEST A REFUND UND ER § 9
107+13–1104(C)(1) OF THIS ARTICLE. 10
115108
116- (E) THE COMPTROLLER SHALL DEV ELOP AN ALTERNATIVE METHOD FOR
117-AN ELIGIBLE TAXPAYER TO REQUEST THE TAXPA YER’S COMPLETED TAX RETU RN IN
118-PAPER FORM .
109+ (3) THE COMPTROLLER SHALL PRO VIDE THE FORM REQUIR ED 11
110+UNDER THIS SUBSECTIO N NOT LATER THAN 45 DAYS BEFORE THE EXPI RATION OF 12
111+THE STATUTE OF LIMIT ATIONS FOR CLAIMING A REFUND UNDER § 13–1104(C)(1) OF 13
112+THIS ARTICLE. 14
119113
120- (F) (E) (1) THE COMPTROLLER SHALL NOT IFY EACH TAXPAYER WHO
121-IS ELIGIBLE FOR A TAX R ETURN OR AN AMENDED RETURN UNDER RESIDENT
122-IDENTIFIED UNDER SUB SECTION (C)(2) OF THIS SECTION THAT TH E PROGRAM IS A
123-FILING OPTION METHOD OF CLAIMING T HE CREDIT UNDER § 10–704 OF THIS
124-ARTICLE AVAILABLE TO ELIGIBL E TAXPAYERS RESIDENTS.
114+ (II) AN AMENDED RETURN FO R ANY TAXPAYER WHO I S A 15
115+MARYLAND RESIDENT AND WHO THE COMPTROLLER BELIEVES MAY HAVE BEEN 16
116+ELIGIBLE TO CLAIM TH E CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THE 17
117+CURRENT TAXABLE YEAR OR ANY OF THE 3 IMMEDIATELY PRECEDIN G TAXABLE 18
118+YEARS BUT FAILED TO CLAIM THE CREDIT ON THE TAXPAYER ’S RETURN. 19
125119
126- (2) THE NOTIFICATION REQU IRED UNDER PARAGRAPH (1) OF THIS
127-SUBSECTION SHALL INC LUDE:
120+ (3) THE COMPTROLLER SHALL USE DATA FROM WAGES REPO RTED 20
121+BY THE TAXPAYER ’S EMPLOYER TO THE COMPTROLLER AND OTHER SOURCES TO 21
122+PREPARE THE RETURN I N ACCORDANCE WITH PA RAGRAPH (2)(I) OF THIS 22
123+SUBSECTION. 23
128124
129- (I) A DESCRIPTION OF THE PROGRAM;
125+ (D) IN PREPARING A RETURN I N ACCORDANCE WITH SU BSECTION (C)(2)(I) 24
126+OF THIS SECTION PROCESSING THE FORM TO CLAIM THE CREDIT UNDER § 10–704 25
127+OF THIS ARTICLE , THE COMPTROLLER SHALL PREPARE THE RETURN CALCULATE 26
128+THE CREDIT AS THOUGH THE TAXPAYER RESIDENT ELECTED TO USE THE S TANDARD 27
129+DEDUCTION UNDER § 10–217 OF THIS ARTICLE TO C OMPUTE MARYLAND TAXABLE 28
130+INCOME. 29
130131
131- (II) AN EXPLANATION OF TH E TAXPAYER’S RESIDENT’S
132-ELIGIBILITY FOR PART ICIPATION IN THE PROGRAM AND THE TAXPAYER ’S ABILITY
133-TO VIEW OR FILE A TAX RETURN PREPARED FOR THE TAXPAYER UND ER THE
134-PROGRAM; AND;
132+ (E) THE COMPTROLLER SHALL DEVELOP AN ALTERNATIVE METHO D FOR 30
133+AN ELIGIBLE TAXPAYER TO REQUEST THE TAXPA YER’S COMPLETED TAX RETU RN IN 31
134+PAPER FORM . 32
135135
136- (III) AN EXPLANATION THAT THE TAXPAYER’S RESIDENT’S
137-PARTICIPATION IN THE PROGRAM IS OPTIONAL B UT SUBJECT TO THE LIMITATIO N
138-UNDER SUBSECTION (D) OF THIS SECTION; Ch. 110 2022 LAWS OF MARYLAND
136+ (F) (E) (1) THE COMPTROLLER SHALL NOT IFY EACH TAXPAYER WHO 33
137+IS ELIGIBLE FOR A TAX R ETURN OR AN AMENDED RETURN UNDER RESIDENT 34
138+IDENTIFIED UNDER SUB SECTION (C)(2) OF THIS SECTION THAT TH E PROGRAM IS A 35 4 HOUSE BILL 252
139139
140-– 4 –
141140
142- (IV) AN EXPLANATION THAT , NOTWITHSTANDING THE
143-PROVISIONS OF THIS S ECTION, THE RESIDENT ’S PARTICIPATION IN T HE PROGRAM
144-IS SUBJECT TO THE PR OVISIONS OF THIS ART ICLE RELATING TO THE FILING OF A
145-TAX RETURN;
141+FILING OPTION METHOD OF CLAIMING T HE CREDIT UNDER § 10–704 OF THIS 1
142+ARTICLE AVAILABLE TO ELIGIBL E TAXPAYERS RESIDENTS. 2
146143
147- (V) THE TIME BY WHICH TH E FORM MUST BE COMPL ETED AND
148-RETURNED IN ORDER TO CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE; AND
144+ (2) THE NOTIFICATION REQU IRED UNDER PARAGRAPH (1) OF THIS 3
145+SUBSECTION SHALL INC LUDE: 4
149146
150- (VI) A STATEMENT THAT THE RESIDENT MAY BE ELIG IBLE FOR,
151-IN A SUCCEEDING TAXA BLE YEAR:
147+ (I) A DESCRIPTION OF THE PROGRAM; 5
152148
153- 1. THE FEDERAL EARNED INCOME CREDIT UNDER § 32
154-OF THE INTERNAL REVENUE CODE; AND
149+ (II) AN EXPLANATION OF TH E TAXPAYER’S RESIDENT’S 6
150+ELIGIBILITY FOR PART ICIPATION IN THE PROGRAM AND THE TAXPAYER ’S ABILITY 7
151+TO VIEW OR FILE A TAX RETURN PREPARED FOR THE TAXPAYER UND ER THE 8
152+PROGRAM; AND; 9
155153
156- 2. THE CREDIT UNDER § 10–704 OF THIS ARTICLE.
154+ (III) AN EXPLANATION THAT THE TAXPAYER’S RESIDENT’S 10
155+PARTICIPATION IN THE PROGRAM IS OPTIONAL B UT SUBJECT TO THE LI MITATION 11
156+UNDER SUBSECTION (D) OF THIS SECTION; 12
157157
158- (F) ON REQUEST BY A RESID ENT, A TAX COLLECTOR SHAL L WAIVE ANY
159-PENALTIES OR INTERES T ON ANY ASSESSMENT OF TAX DUE ON THE FO RM PROVIDED
160-TO THE RESIDENT UNDER S UBSECTION (C)(2) OF THIS SECTION UNLE SS THE TAX
161-COLLECTOR REASONABLY BELIEVES THE RESIDEN T KNEW OR SHOULD HAV E KNOWN
162-THE TAX WAS MISCALCU LATED.
158+ (IV) AN EXPLANATION THAT , NOTWITHSTANDING THE 13
159+PROVISIONS OF THIS S ECTION, THE RESIDENT’S PARTICIPATION IN T HE PROGRAM 14
160+IS SUBJECT TO THE PR OVISIONS OF THIS ART ICLE RELATING TO THE FILING OF A 15
161+TAX RETURN; 16
163162
164- (G) ON OR BEFORE DECEMBER 31, 2025, AND EACH DECEMBER 31
165-THEREAFTER THROUGH DECEMBER 31, 2030, THE COMPTROLLER SHALL REP ORT
166-TO THE GOVERNOR AND , IN ACCORDANCE WITH § 2–1257 OF THE STATE
167-GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY ON:
163+ (V) THE TIME BY WHICH TH E FORM MUST BE COMPL ETED AND 17
164+RETURNED IN ORDER TO CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE; AND 18
168165
169- (1) THE EFFECTIVENESS OF THE PROGRAM IN MEETING TH E
170-PURPOSE SPECIFIED IN SUBSECTION (B)(2) OF THIS SECTION AN D
171-RECOMMENDATIONS FOR POTENTIAL STATUTORY OR ADMINISTRATIVE CH ANGES
172-TO ENHANCE PARTICIPA TION IN THE PROGRAM;
166+ (VI) A STATEMENT THAT THE RESIDENT MAY BE ELIG IBLE FOR, 19
167+IN A SUCCEEDING TAXA BLE YEAR: 20
173168
174- (2) THE NUMBER OF CLAIM FORMS PROVIDED TO RE SIDENTS DURING
175-THE PREVIOUS FISCAL YEAR;
169+ 1. THE FEDERAL EARNED I NCOME CREDIT UNDER § 32 21
170+OF THE INTERNAL REVENUE CODE; AND 22
176171
177- (3) THE NUMBER OF CLAIM FORMS FILED BY RESID ENTS DURING THE
178-PREVIOUS FISCAL YEAR ;
172+ 2. THE CREDIT UNDER § 10–704 OF THIS ARTICLE. 23
179173
180- (4) THE NUMBER OF REFUND ABLE CREDITS PROVIDE D TO RESIDENTS
181-DURING THE PREVIOUS FISCAL YEAR; AND
182- LAWRENCE J. HOGAN, JR., Governor Ch. 110
174+ (F) ON REQUEST BY A RESID ENT, A TAX COLLECTOR SHAL L WAIVE ANY 24
175+PENALTIES OR INTERES T ON ANY ASSESSMENT OF TAX DUE ON THE FO RM PROVIDED 25
176+TO THE RESIDENT UNDE R SUBSECTION (C)(2) OF THIS SECTION UNLE SS THE TAX 26
177+COLLECTOR REASONABLY BELIEVES THE RESIDEN T KNEW OR SHOU LD HAVE KNOWN 27
178+THE TAX WAS MISCALCU LATED. 28
183179
184-– 5 –
185- (5) THE TOTAL AMOUNT OF REFUNDABLE CREDITS P ROVIDED TO
186-RESIDENTS DURING THE PREVIOUS FISCAL YEAR .
180+ (G) ON OR BEFORE DECEMBER 31, 2025, AND EACH DECEMBER 31 29
181+THEREAFTER THROUGH DECEMBER 31, 2030, THE COMPTROLLER SHALL REP ORT 30
182+TO THE GOVERNOR AND , IN ACCORDANCE WITH § 2–1257 OF THE STATE 31
183+GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY ON: 32
184+ HOUSE BILL 252 5
187185
188- (H) THE COMPTROLLER SHALL ADOPT REGULATIONS TO CARRY OUT THIS
189-SECTION.
190186
191- (G) IF A TAXPAYER TIMELY FILES A RETURN PREPA RED IN ACCORDANCE
192-WITH THIS SECTION , A TAX COLLECTOR MAY NOT ASSESS A PENALTY UNDER §
193-13–701 OF THIS ARTICLE WITH RESPECT TO ANY UNPAI D TAX.
187+ (1) THE EFFECTIVENESS OF THE PROGRAM IN MEETING TH E 1
188+PURPOSE SPECIFIED IN SUBSECTION (B)(2) OF THIS SECTION AND 2
189+RECOMMENDATIONS FOR POTENTIAL STATUTORY OR ADMINISTRATIVE CH ANGES 3
190+TO ENHANCE PARTICIPA TION IN THE PROGRAM; 4
194191
195- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
196-October 1, 2022. It shall remain effective for a period of 8 years and 3 months and, at the
197-end of December 31, 2030, this Act, with no further action required by the General
198-Assembly, shall be abrogated and of no further force and effect.
192+ (2) THE NUMB ER OF CLAIM FORMS PR OVIDED TO RESIDENTS DURING 5
193+THE PREVIOUS FISCAL YEAR; 6
199194
200-Approved by the Governor, April 12, 2022.
195+ (3) THE NUMBER OF CLAIM FORMS FILED BY RESID ENTS DURING THE 7
196+PREVIOUS FISCAL YEAR ; 8
197+
198+ (4) THE NUMBER OF REFUND ABLE CREDITS PROVIDE D TO RESIDENTS 9
199+DURING THE PREVIOUS FISCAL YEAR; AND 10
200+
201+ (5) THE TOTAL AMOUNT OF REFUNDABLE CREDITS P ROVIDED TO 11
202+RESIDENTS DURING THE PREVIOUS FISCAL YEAR . 12
203+
204+ (H) THE COMPTROLLER SHALL ADO PT REGULATIONS TO CA RRY OUT THIS 13
205+SECTION. 14
206+
207+ (G) IF A TAXPAYER TIMELY FILES A RETURN PREPA RED IN ACCORDANCE 15
208+WITH THIS SECTION , A TAX COLLECTOR MAY NOT ASSESS A PENALTY UNDER § 16
209+13–701 OF THIS ARTICLE WITH RESPECT TO ANY UNPAI D TAX. 17
210+
211+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 18
212+October 1, 2022. It shall remain effective for a period of 8 years and 3 months and, at the 19
213+end of December 31, 2030, this Act, with no further action required by the General 20
214+Assembly, shall be abrogated and of no further force and effect. 21
215+
216+
217+
218+
219+Approved:
220+________________________________________________________________________________
221+ Governor.
222+________________________________________________________________________________
223+ Speaker of the House of Delegates.
224+________________________________________________________________________________
225+ President of the Senate.