Maryland 2022 Regular Session

Maryland House Bill HB361 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	hb0361
6	6
7	7	HOUSE BILL 361
8	8	M3, Q3 2lr1965
9	9	HB 129/21 – ENT CF SB 320
10	10	By: Delegates Henson, Bartlett, Boyce, Hill, Landis, Lehman, Patterson, Proctor,
11	11	and Ruth
12	12	Introduced and read first time: January 19, 2022
13	13	Assigned to: Environment and Transportation
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	Mold Inspections and Remediation – Standards, Reporting, Penalties, and Tax 2
20	20	Credit 3
21	21
22	22	FOR the purpose of requiring the Department of the Environment, in consultation with the 4
23	23	Maryland Department of Health, the Department of Housing and Community 5
24	24	Development, and the Department of General Services, to adopt certain regulations 6
25	25	on or before a certain date establishing uniform standards for mold assessment and 7
26	26	remediation; authorizing a tenant to deposit the tenant’s rent in an escrow account 8
27	27	if the tenant’s landlord fails to comply with the requirements of this Act; prohibiting 9
28	28	a lessee from being evicted, the tenancy from being terminated, and the rent from 10
29	29	being raised for a lessee who seeks a remedy under this Act; allowing, for certain 11
30	30	taxable years, a credit against the State income tax for taxpayers of single family 12
31	31	and multifamily residential properties who incur costs for certain mold remediation 13
32	32	performed on the property and obtain a tax credit certificate from the Department of 14
33	33	Housing and Community Development; and generally relating to the establishment 15
34	34	of standards and reporting requirements for mold in rental dwelling units and an 16
35	35	income tax credit for mold remediation. 17
36	36
37	37	BY adding to 18
38	38	Article – Environment 19
39	39	Section 6–1701 and 6–1702 to be under the new subtitle “Subtitle 17. Mold” 20
40	40	Annotated Code of Maryland 21
41	41	(2013 Replacement Volume and 2021 Supplement) 22
42	42
43	43	BY adding to 23
44	44	Article – Real Property 24
45	45	Section 8–211.2 25
46	46	Annotated Code of Maryland 26
47	47	(2015 Replacement Volume and 2021 Supplement) 27
48	48	2 HOUSE BILL 361
49	49
50	50
51	51	BY adding to 1
52	52	Article – Tax – General 2
53	53	Section 10–754 3
54	54	Annotated Code of Maryland 4
55	55	(2016 Replacement Volume and 2021 Supplement) 5
56	56
57	57	Preamble 6
58	58
59	59	WHEREAS, There are State laws to protect Marylanders from the impact of 7
60	60	exposure to the environmental hazards of radon, asbestos, lead–based paint, and methane 8
61	61	when they are found in the home but not to protect Marylanders from the harmful effects 9
62	62	of exposure to mold; and 10
63	63
64	64	WHEREAS, The health effects caused by exposure to mold include chronic lung 11
65	65	disease, immune system deficiencies, increased risk of infection, skin rash, coughing, 12
66	66	wheezing, and burning eyes; and 13
67	67
68	68	WHEREAS, Currently, at least 15 states and the District of Columbia have indoor 14
69	69	air quality mold regulations, including states with high levels of moisture and humidity 15
70	70	such as Florida and Louisiana; now, therefore, 16
71	71
72	72	SECTION 1. BE IT ENACTED BY THE GEN ERAL ASSEMBLY OF MARYLAND, 17
73	73	That the Laws of Maryland read as follows: 18
74	74
75	75	Article – Environment 19
76	76
77	77	SUBTITLE 17. MOLD. 20
78	78
79	79	6–1701. 21
80	80
81	81	(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS 22
82	82	INDICATED. 23
83	83
84	84	(B) “DAMPNESS” MEANS ABNORMAL MOIST URE IN THE INTERIOR OF A 24
85	85	FACILITY, INCLUDING: 25
86	86
87	87	(1) EXCESSIVE HUMIDITY LE VELS; 26
88	88
89	89	(2) LINGERING CONDENSATIO N; 27
90	90
91	91	(3) LEAKS; 28
92	92
93	93	(4) WATER DAMAGE ; AND 29
94	94
95	95	(5) MUSTY OR MOLDY ODORS . 30 HOUSE BILL 361 3
96	96
97	97
98	98
99	99	(C) “LICENSED HOME INSPECT OR” HAS THE MEANING STAT ED IN § 16–101 1
100	100	OF THE BUSINESS OCCUPATIONS AND PROFESSIONS ARTICLE. 2
101	101
102	102	(D) (1) “MOLD” MEANS A FORM OF MULT ICELLULAR FUNGI THAT LIVES: 3
103	103
104	104	(I) ON PLANT OR ANIMAL MA TTER; OR 4
105	105
106	106	(II) IN AN INDOOR ENVIRONM ENT. 5
107	107
108	108	(2) “MOLD” INCLUDES: 6
109	109
110	110	(I) ALTERNARIA; 7
111	111
112	112	(II) ASPERGILLUS; 8
113	113
114	114	(III) CLADOSPORIUM ; 9
115	115
116	116	(IV) FUSARIUM; 10
117	117
118	118	(V) MEMNONIELLA ; 11
119	119
120	120	(VI) MUCOR; 12
121	121
122	122	(VII) PENICILLIUM; 13
123	123
124	124	(VIII) STACHYBOTRYS CHARTARU M; AND 14
125	125
126	126	(IX) TRICHODERMA . 15
127	127
128	128	(E) “MOLD ASSESSMENT ” MEANS: 16
129	129
130	130	(1) AN INSPECTION , AN INVESTIGATION , OR A SURVEY OF A 17
131	131	DWELLING OR OTHER ST RUCTURE TO PROVIDE I NFORMATION TO THE OW NER 18
132	132	REGARDING THE PRESEN CE, IDENTIFICATION , OR EVALUATION OF MOL D; 19
133	133
134	134	(2) THE DEVELOPMENT OF A MOLD MANAGEMENT PLAN ; OR 20
135	135
136	136	(3) THE COLLECTION OR ANA LYSIS OF A MOLD SAMP LE. 21
137	137
138	138	(F) “MOLD HAZARD” MEANS AN ADVERSE HUMAN HEALTH EFFECT 22
139	139	ASSOCIATED WITH MOLD EXPOSURE, INCLUDING: 23
140	140	4 HOUSE BILL 361
141	141
142	142
143	143	(1) ALLERGIC REACTIONS ; 1
144	144
145	145	(2) ASTHMA; AND 2
146	146
147	147	(3) OTHER RESPIRATORY COM PLAINTS. 3
148	148
149	149	(G) “MOLD REMEDIATION ” MEANS: 4
150	150
151	151	(1) REMOVING, CLEANING, SANITIZING, DEMOLISHING , OR ANY 5
152	152	OTHER TREATMENT PERF ORMED TO ADDRESS A M OLD HAZARD , MOLD, OR 6
153	153	DAMPNESS; OR 7
154	154
155	155	(2) ABATEMENT OF THE UNDE RLYING CAUSE OF A MO LD HAZARD, 8
156	156	MOLD, OR DAMPNESS . 9
157	157
158	158	(H) (1) “RENTAL DWELLING UNIT ” MEANS A ROOM OR GROU P OF ROOMS 10
159	159	THAT FORM A SINGLE I NDEPENDENT HABI TABLE RENTAL UNIT FO R PERMANENT 11
160	160	OCCUPATION BY ONE OR MORE INDIVIDUALS THA T HAS LIVING FACILIT IES 12
161	161	EQUIPPED WITH PERMAN ENT PROVISIONS FOR L IVING, SLEEPING, EATING, 13
162	162	COOKING, AND SANITATION . 14
163	163
164	164	(2) “RENTAL DWELLING UNIT ” DOES NOT INCLUDE : 15
165	165
166	166	(I) AN AREA NOT USED FOR LIVING , SLEEPING, EATING, 16
167	167	COOKING, OR SANITATION, SUCH AS AN UNFINISHE D BASEMENT; 17
168	168
169	169	(II) A UNIT WITHIN A HOTEL , MOTEL, OR SIMILAR SEASONAL OR 18
170	170	TRANSIENT FACILITY ; 19
171	171
172	172	(III) AN AREA WHICH IS SECU RED AND INACCESSIBLE TO 20
173	173	OCCUPANTS; OR 21
174	174
175	175	(IV) A UNIT WHICH IS NOT OFFER ED FOR RENT. 22
176	176
177	177	6–1702. 23
178	178
179	179	(A) ON OR BEFORE JUNE 1, 2024, THE DEPARTMENT , IN CONSULTATION 24
180	180	WITH THE MARYLAND DEPARTMENT OF HEALTH, THE DEPARTMENT OF HOUSING 25
181	181	AND COMMUNITY DEVELOPMENT , AND THE DEPARTMENT OF GENERAL SERVICES, 26
182	182	SHALL ADOPT REGU LATIONS ESTABLISHING UNIFORM STANDARDS FO R MOLD 27
183	183	ASSESSMENT AND REMED IATION. 28
184	184
185	185	(B) THE REGULATIONS ADOPT ED UNDER THIS SECTIO N SHALL: 29 HOUSE BILL 361 5
186	186
187	187
188	188
189	189	(1) ESTABLISH STANDARDS F OR: 1
190	190
191	191	(I) IDENTIFYING AND EVALU ATING THE PRESENCE O F MOLD, 2
192	192	INCLUDING VISIBLE MO LD INSPECTION A ND TESTING; 3
193	193
194	194	(II) MOLD AIR SAMPLE ANALY SES IN ACCORDANCE WITH THE 4
195	195	STANDARDS OF : 5
196	196
197	197	1. THE ENVIRONMENTAL MICROBIOLOGY 6
198	198	LABORATORY ACCREDITATION PROGRAM AT THE AMERICAN INDUSTRIAL 7
199	199	HYGIENE ASSOCIATION; 8
200	200
201	201	2. THE AMERICAN INDOOR AIR QUALITY COUNCIL; OR 9
202	202
203	203	3. ANY OTHER NATIONALLY RECOGNIZED 10
204	204	ACCREDITATION ENTITY THAT OPERATES INDEPE NDENTLY OF INDUSTRY TRADE 11
205	205	ASSOCIATIONS; 12
206	206
207	207	(III) BULK OR SURFACE MOLD SAMPLE ANALYS ES CONDUCTED 13
208	208	IN ACCORDANCE WITH T HE STANDARDS OF : 14
209	209
210	210	1. THE AMERICAN INDUSTRIAL HYGIENE 15
211	211	ASSOCIATION; 16
212	212
213	213	2. THE AMERICAN CONFERENCE OF GOVERNMENTAL 17
214	214	INDUSTRIAL HYGIENISTS; OR 18
215	215
216	216	3. A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 19
217	217	ORGANIZATION ; 20
218	218
219	219	(IV) VISIBLE MOLD INSPECTI ONS TO ASSESS THE PRESEN CE OF 21
220	220	ANY VISIBLE WATER DA MAGE OR DAMPNESS ON SURFACES, INCLUDING CEILING 22
221	221	TILES AND GYPSUM WAL LBOARD; AND 23
222	222
223	223	(V) MOLD REMEDIATION IN ACCORDANCE WITH THE U.S. 24
224	224	ENVIRONMENTAL PROTECTION AGENCY’S 2008 MOLD REMEDIATION IN SCHOOLS 25
225	225	AND COMMERCIAL BUILDINGS GUIDELINE S AS REVISED AND UPDAT ED; 26
226	226
227	227	(2) ESTABLISH A RISK REDUCTION STAND ARD FOR MOLD HAZARDS ; 27
228	228
229	229	(3) REQUIRE A LOCAL JURIS DICTION TO: 28
230	230	6 HOUSE BILL 361
231	231
232	232
233	233	(I) CONDUCT VISUAL INSPECTIONS T O IDENTIFY POTENTIAL 1
234	234	MOLD IN RENTAL DWELL ING UNITS WITHIN THE JURISDICTION AS OFTE N AS 2
235	235	NECESSARY TO COMPLY WITH THE MINIMUM PRO PERTY MAIN TENANCE STANDARDS 3
236	236	ESTABLISHED UNDER § 12–203 OF THE PUBLIC SAFETY ARTICLE AND LOCAL 4
237	237	BUILDING AND MAINTENANCE CODE STANDARDS ; AND 5
238	238
239	239	(II) NOTIFY THE LANDLORD O F A RENTAL DWELLING UNIT OF 6
240	240	THE LANDLORD ’S DUTY UNDER ITEM (5) OF THIS SUBSECTION T O HAVE A MOLD 7
241	241	ASSESSMENT CONDUCTED FOR POTENTIAL MOLD I DENTIFIED BY A LOCAL 8
242	242	JURISDICTION; 9
243	243
244	244	(4) AUTHORIZE THE INSPECT ION REQUIRED UNDER I TEM (3)(I) OF 10
245	245	THIS SUBSECTION TO B E PERFORMED IN CONJU NCTION WITH ANOTHER 11
246	246	INSPECTION; 12
247	247
248	248	(5) REQUIRE THE LANDLORD OF A RENTAL DWELLING UNIT TO: 13
249	249
250	250	(I) PAY THE COST OF THE M OLD INSPECTION REQUI RED 14
251	251	UNDER ITEM (3)(I) OF THIS SUBSECTION ; 15
252	252
253	253	(II) BE RESPONSIBLE FOR HA VING A MOLD ASSESSME NT 16
254	254	CONDUCTED TO ANALYZE POTENTIAL MOLD IDENT IFIED IN A MOLD INSPECTION 17
255	255	UNDER ITEM (3)(I) OF THIS SUBSECTION ; 18
256	256
257	257	(III) REMEDIATE MOLD IDENTI FIED IN A MOLD ASSES SMENT 19
258	258	REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION ; AND 20
259	259
260	260	(IV) DISCLOSE THE RESULTS OF THE MOLD INSPECTI ON 21
261	261	REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION TO A TENANT OR PROSP ECTIVE 22
262	262	TENANT; 23
263	263
264	264	(6) REQUIRE A TENANT OF A RENTAL DWELLING UNIT TO NOTIFY THE 24
265	265	LANDLORD AS SOON AS THE TENANT DETECTS T HE PRESENCE OF MOLD ; AND 25
266	266
267	267	(7) PROHIBIT A TENANT OR PROSPECTIVE TENANT O F A RENTAL 26
268	268	DWELLING UNIT FROM W AIVING THE DISCLOSURE REQUIREME NT UNDER ITEM 27
269	269	(5)(IV) OF THIS SUBSECTION . 28
270	270
271	271	(C) A LOCAL JURISDICTION M AY AUTHORIZE THE FOLLOWING INDIVI DUALS 29
272	272	TO PERFORM MOLD ASSE SSMENTS AND INSPECTI ONS UNDER THIS SECTI ON: 30
273	273
274	274	(1) A LICENSED HOME INSPEC TOR; 31
275	275	HOUSE BILL 361 7
276	276
277	277
278	278	(2) AN INDUSTRIAL HYGIENIST; OR 1
279	279
280	280	(3) A SIMILAR PROFESSIONAL CERTIFIED TO PERFORM MOLD 2
281	281	ASSESSMENTS IN ACCOR DANCE WITH STANDARDS ESTABLISHED BY : 3
282	282
283	283	(I) THE AMERICAN INDUSTRIAL HYGIENE ASSOCIATION; 4
284	284
285	285	(II) THE AMERICAN CONFERENCE OF GOVERNMENTAL 5
286	286	INDUSTRIAL HYGIENISTS; OR 6
287	287
288	288	(III) A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 7
289	289	ORGANIZATION . 8
290	290
291	291	(D) THE DEPARTMENT SHALL DEVE LOP AND MAKE AVAILAB LE ON ITS 9
292	292	WEBSITE AND IN PRINT RESOURCE MATERIALS R EGARDING MOLD HAZARD S AND 10
293	293	MOLD. 11
294	294
295	295	(E) (1) (I) A PERSON WHO VIOLATES A REGULATION ADOP TED UNDER 12
296	296	THIS SECTION IS SUBJ ECT TO A CIVIL PENAL TY OF UP TO $250 PER VIOLATION, NOT 13
297	297	EXCEEDING $10,000. 14
298	298
299	299	(II) THE CIVIL PENALTY UND ER THIS PARAGRAPH SH ALL BE 15
300	300	ASSESSED WITH CONSID ERATION GIVEN TO : 16
301	301
302	302	1. THE WILLFULNESS OF TH E VIOLATION AND THE 17
303	303	EXTENT TO WHICH THE VIOLATI ON WAS KNOWN TO THE VIOLATOR BUT 18
304	304	UNCORRECTED BY THE V IOLATOR; 19
305	305
306	306	2. THE EXTENT TO WHICH T HE VIOLATION RESULTE D IN 20
307	307	ACTUAL HARM TO HUMAN HEALTH; 21
308	308
309	309	3. THE NATURE AND DEGREE OF INJURY TO OR 22
310	310	INTERFERENCE WITH GE NERAL WELFARE AND HE ALTH; AND 23
311	311
312	312	4. THE EXTENT TO WHICH T HE CURRENT VIOLATION IS 24
313	313	PART OF A RECURRENT PATTERN OF THE SAME OR SIMILAR TYPE OF V IOLATION 25
314	314	COMMITTED BY THE VIO LATOR. 26
315	315
316	316	(2) EACH DAY A VIOLATION CONTINUES CONSTITUTE S A SEPARATE 27
317	317	OFFENSE UNDER THIS S ECTION. 28
318	318
319	319	(3) A TENANT MAY DEPOSIT THE T ENANT’S RENT IN AN ESCROW 29
320	320	ACCOUNT IN ACCORDANC E WITH § 8–211.2 OF THE REAL PROPERTY ARTICLE IF A 30 8 HOUSE BILL 361
321	321
322	322
323	323	LANDLORD FAILS TO CO MPLY WITH: 1
324	324
325	325	(I) THE REGULATIONS ADOPT ED UNDER SUBSECTION (A) OF 2
326	326	THIS SECTION; OR 3
327	327
328	328	(II) THE DISCLOSURE REQUIR EMENTS UNDER SUBSECTION 4
329	329	(B)(5)(IV) OF THIS SECTION. 5
330	330
331	331	(4) A LOCAL JURISDICTION , COUNTY ATTORNEY , OR MUNICIPAL 6
332	332	ATTORNEY MAY ENFORCE THE PROVISIONS OF TH IS SECTION. 7
333	333
334	334	Article – Real Property 8
335	335
336	336	8–211.2. 9
337	337
338	338	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANIN GS 10
339	339	INDICATED. 11
340	340
341	341	(2) “MOLD” HAS THE MEANING STAT ED IN § 6–1701 OF THE 12
342	342	ENVIRONMENT ARTICLE. 13
343	343
344	344	(3) “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED IN § 14
345	345	6–1701 OF THE ENVIRONMENT ARTICLE. 15
346	346
347	347	(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION 16
348	348	AND NOTWITHSTANDING ANY OTHER PROVISION OF L AW OR ANY AGREEMENT , 17
349	349	WHETHER WRITTEN OR O RAL, IF A LANDLORD FAILS TO COMPLY WITH THE 18
350	350	REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE, THE TENANT 19
351	351	MAY DEPOSIT THE TENA NT’S RENT IN AN ESCROW ACCOUNT WITH THE CLE RK OF 20
352	352	THE DISTRICT COURT FOR THE DISTRIC T IN WHICH THE PREMI SES ARE LOCATED . 21
353	353
354	354	(2) A TENANT MAY NOT DEPOS IT THE TENANT’S RENT IN AN ESCROW 22
355	355	ACCOUNT UNDER PARAGR APH (1) OF THIS SUBSECTION I F THE TENANT HAS NOT 23
356	356	PROVIDED NOTICE OF MOLD OR A MOLD HAZARD TO THE LANDLORD IN A 24
357	357	REASONABLE MANNER . 25
358	358
359	359	(C) THE RIGHT OF A TENANT TO DEPOSIT RENT IN A N ESCROW ACCOUNT 26
360	360	DOES NOT PRECLUDE TH E TENANT FROM PURSUI NG ANY OTHER RIGHT O R REMEDY 27
361	361	AVAILABLE TO THE TEN ANT AT LAW OR EQUITY . 28
362	362
363	363	(D) MONEY DEPOSITED IN AN ESCROW ACCOUNT SHAL L BE RELEASED 29
364	364	UNDER THE FOLLOWING TERMS AND CONDITIONS : 30
365	365	HOUSE BILL 361 9
366	366
367	367
368	368	(1) TO THE LESSOR ON COMP LIANCE BY THE LESSOR WITH THE 1
369	369	DISCLOSURE REQUIREME NTS AND REGULATIONS ADOPTED UNDER § 6–1702 OF THE 2
370	370	ENVIRONMENT ARTICLE; OR 3
371	371
372	372	(2) TO THE LESSEE OR ANY OTHER PERSON WHO HAS COMPLIED WITH 4
373	373	THE DISCLOSURE REQUI REMENTS AND REGULATI ONS ADOPTED UNDER § 6–1702 OF 5
374	374	THE ENVIRONMENT ARTICLE ON PRESENTATI ON OF A BILL FOR THE REASONABLE 6
375	375	COSTS OF COMPLIANCE . 7
376	376
377	377	(E) (1) A LESSEE MAY NOT BE EV ICTED, THE TENANCY MAY NOT BE 8
378	378	TERMINATED , AND THE RENT MAY NOT BE RAISED FOR A LESS EE WHO ELECTS TO 9
379	379	SEEK THE REMEDIES UN DER THIS SECTION . 10
380	380
381	381	(2) IT SHALL BE PRESUMED THAT ANY ATTEMPT TO EVICT THE 11
382	382	LESSEE, TO TERMINATE THE TEN ANCY, OR TO RAISE THE RENT , EXCEPT FOR 12
383	383	NONPAYMENT OF RENT , WITHIN 2 MONTHS AFTER COMPLIA NCE WITH THE 13
384	384	REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE IS IN 14
385	385	RETALIATION FOR THE LESSEE’S PROCEEDING UNDER T HIS SECTION AND SHAL L BE 15
386	386	VOIDABLE. 16
387	387
388	388	(F) THIS SECTION SHALL PREEMPT ANY PUBL IC LOCAL LAW OR ORDI NANCE 17
389	389	CONCERNING THE DEPOS IT OF RENT INTO AN E SCROW ACCOUNT BASED ON THE 18
390	390	EXISTENCE OF MOLD IN A RENTAL DWELLING UN IT IN THE STATE AND DISPOSITION 19
391	391	OF THAT RENT. 20
392	392
393	393	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 21
394	394	as follows: 22
395	395
396	396	Article – Tax – General 23
397	397
398	398	10–754. 24
399	399
400	400	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 25
401	401	INDICATED. 26
402	402
403	403	(2) “DEPARTMENT ” MEANS THE DEPARTMENT OF HOUSING AND 27
404	404	COMMUNITY DEVELOPMENT . 28
405	405
406	406	(3) “MOLD REMEDIATION ” HAS THE MEANING STAT ED IN § 6–1701 OF 29
407	407	THE ENVIRONMENT ARTICLE. 30
408	408
409	409	(4) “TAXPAYER” MEANS THE OWNER OF A RESID ENTIAL RENTAL 31
410	410	PROPERTY WHO PERFORM S OR PAYS FOR THE PE RFORMANCE OF MOLD 32
411	411	REMEDIATION ON THE R ESIDENTIAL RENTAL PR OPERTY. 33 10 HOUSE BILL 361
412	412
413	413
414	414
415	415	(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTION , A TAXPAYER WHO 1
416	416	RECEIVES A TAX CREDI T CERTIFICATE MAY CL AIM A CREDIT AGAINST THE STATE 2
417	417	INCOME TAX FOR THE T OTAL COSTS INCURRED BY THE TAXP AYER FOR MOLD 3
418	418	REMEDIATION PERFORME D ON RESIDENTIAL RENTAL PROPERTY DURING THE 4
419	419	TAXABLE YEAR . 5
420	420
421	421	(C) ON APPLICATION BY A T AXPAYER, THE DEPARTMENT SHALL ISSUE A 6
422	422	TAX CREDIT CERTIFICA TE THAT MAY NOT EXCE ED THE LESSER OF : 7
423	423
424	424	(1) THE ACTUAL COSTS INCURRE D; OR 8
425	425
426	426	(2) $10,000. 9
427	427
428	428	(D) (1) THE DEPARTMENT MAY NOT ISSUE AN AGG REGATE AMOUNT OF 10
429	429	TAX CREDIT CERTIFICA TES EXCEEDING $600,000 FOR A TAXABLE YEAR . 11
430	430
431	431	(2) (I) OF THE CREDIT AMOUNT AUTHORIZED UNDER PAR AGRAPH 12
432	432	(1) OF THIS SUBSECTION , THE DEPARTMENT SHALL MAKE : 13
433	433
434	434	1. 40% AVAILABLE FOR TAXPAY ERS WHO OWN SINGLE 14
435	435	FAMILY RESIDENTIAL P ROPERTIES; AND 15
436	436
437	437	2. 60% AVAILABLE FOR TAXPAY ERS WHO OWN 16
438	438	MULTIFAMILY RESIDENT IAL PROPERTIES . 17
439	439
440	440	(II) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 18
441	441	SINGLE FAMILY TAXPAY ERS IS LESS THAN THE AMO UNT MADE AVAILABLE U NDER 19
442	442	SUBPARAGRAPH (I)1 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 20
443	443	AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS WHO OWN 21
444	444	MULTIFAMILY RESIDENT IAL PROPERTIES . 22
445	445
446	446	(III) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 23
447	447	MULTIFAMILY TAXPAYER S IS LESS THAN THE A MOUNT MADE AVAILABLE UNDER 24
448	448	SUBPARAGRAPH (I)2 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 25
449	449	AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS W HO OWN 26
450	450	SINGLE FAMILY RESIDE NTIAL PROPERTIES . 27
451	451
452	452	(E) THE DEPARTMENT SHALL APPROVE ALL AP PLICATIONS THAT QUAL IFY 28
453	453	FOR A TAX CREDIT CER TIFICATE: 29
454	454
455	455	(1) ON A FIRST–COME, FIRST–SERVED BASIS; AND 30
456	456	HOUSE BILL 361 11
457	457
458	458
459	459	(2) IN A TIMELY MANNER . 1
460	460
461	461	(F) (1) THE TOTAL AMOUNT OF T HE CREDIT ALLOWED UN DER THIS 2
462	462	SECTION FOR ANY TAXA BLE YEAR MAY NOT EXC EED THE STATE INCOME TAX FOR 3
463	463	THAT TAXABLE YEAR , CALCULATED BEFORE TH E APPLICATION OF THE CREDITS 4
464	464	UNDER THIS SECTION AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFTER 5
465	465	THE APPLICATION OF O THER CREDITS ALLOWAB LE UNDER THIS SUBTIT LE. 6
466	466
467	467	(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 7
468	468	NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 8
469	469
470	470	(G) THE CREDIT UNDER THIS SECTIO N MAY NOT BE CLAIMED FOR MOLD 9
471	471	REMEDIATION ACTIVITI ES PERFORMED BEFORE JANUARY 1, 2022, OR AFTER 10
472	472	DECEMBER 31, 2031. 11
473	473
474	474	(H) (1) ON OR BEFORE JANUARY 31 EACH TAXABLE YEAR , THE 12
475	475	DEPARTMENT SHALL REPORT TO THE COMPTROLLER ON THE TA X CREDIT 13
476	476	CERTIFICATES ISSUED UNDER THIS SECTION D URING THE PRIOR TAXA BLE YEAR. 14
477	477
478	478	(2) (I) ON OR BEFORE OCTOBER 1, 2023, AND EACH YEAR 15
479	479	THEREAFTER , THE COMPTROLLER AND THE DEPARTMENT JOINTLY SHALL REPORT 16
480	480	TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 17
481	481	GOVERNMENT ARTICLE, ON: 18
482	482
483	483	1. THE NUMBER OF CERTIF ICATIONS AND TAXPAYE RS 19
484	484	CLAIMING THE CREDIT UNDER THIS SECTION ; 20
485	485
486	486	2. THE NAME AND PHYSICA L LOCATION OF EACH 21
487	487	TAXPAYER ISSUED AN I NITIAL CREDIT CERTIFICATE; 22
488	488
489	489	3. THE MAXIMUM CREDIT A MOUNT APPROVED FOR E ACH 23
490	490	TAXPAYER; 24
491	491
492	492	4. THE GEOGRAPHICAL DIS TRIBUTION OF THE CRE DITS 25
493	493	CLAIMED; AND 26
494	494
495	495	5. ANY OTHER AVAILABLE INFORMATION THE 27
496	496	ADMINISTRATION DETERM INES TO BE MEANINGFU L AND APPROPRIATE . 28
497	497
498	498	(II) THE COMPTROLLER SHALL ENS URE THAT THE 29
499	499	INFORMATION IS PRESE NTED AND CLASSIFIED IN A MANNER CONSISTE NT WITH THE 30
500	500	CONFIDENTIALITY OF T AX RETURN INFORMATIO N. 31
501	501	12 HOUSE BILL 361
502	502
503	503
504	504	(I) THE DEPARTMENT , IN CONSULTATION WITH THE COMPTROLLER AND 1
505	505	THE DEPARTMENT OF THE ENVIRONMENT , SHALL ADOPT REGULATIONS TO CARRY 2
506	506	OUT THIS SECTION . 3
507	507
508	508	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 4
509	509	1, 2022. Section 2 of this Act shall remain effective for a period of 10 years and, at the end 5
510	510	of June 30, 2032, Section 2 of this Act, with no further action required by the General 6
511	511	Assembly, shall be abrogated and of no further force and effect. 7
512	512