EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0361*
HOUSE BILL 361
M3, Q3 2lr1965
HB 129/21 – ENT CF SB 320
By: Delegates Henson, Bartlett, Boyce, Hill, Landis, Lehman, Patterson, Proctor,
and Ruth
Introduced and read first time: January 19, 2022
Assigned to: Environment and Transportation
A BILL ENTITLED
AN ACT concerning 1
Mold Inspections and Remediation – Standards, Reporting, Penalties, and Tax 2
Credit 3
FOR the purpose of requiring the Department of the Environment, in consultation with the 4
Maryland Department of Health, the Department of Housing and Community 5
Development, and the Department of General Services, to adopt certain regulations 6
on or before a certain date establishing uniform standards for mold assessment and 7
remediation; authorizing a tenant to deposit the tenant’s rent in an escrow account 8
if the tenant’s landlord fails to comply with the requirements of this Act; prohibiting 9
a lessee from being evicted, the tenancy from being terminated, and the rent from 10
being raised for a lessee who seeks a remedy under this Act; allowing, for certain 11
taxable years, a credit against the State income tax for taxpayers of single family 12
and multifamily residential properties who incur costs for certain mold remediation 13
performed on the property and obtain a tax credit certificate from the Department of 14
Housing and Community Development; and generally relating to the establishment 15
of standards and reporting requirements for mold in rental dwelling units and an 16
income tax credit for mold remediation. 17
BY adding to 18
Article – Environment 19
Section 6–1701 and 6–1702 to be under the new subtitle “Subtitle 17. Mold” 20
Annotated Code of Maryland 21
(2013 Replacement Volume and 2021 Supplement) 22
BY adding to 23
Article – Real Property 24
Section 8–211.2 25
Annotated Code of Maryland 26
(2015 Replacement Volume and 2021 Supplement) 27
2 HOUSE BILL 361
BY adding to 1
Article – Tax – General 2
Section 10–754 3
Annotated Code of Maryland 4
(2016 Replacement Volume and 2021 Supplement) 5
Preamble 6
WHEREAS, There are State laws to protect Marylanders from the impact of 7
exposure to the environmental hazards of radon, asbestos, lead–based paint, and methane 8
when they are found in the home but not to protect Marylanders from the harmful effects 9
of exposure to mold; and 10
WHEREAS, The health effects caused by exposure to mold include chronic lung 11
disease, immune system deficiencies, increased risk of infection, skin rash, coughing, 12
wheezing, and burning eyes; and 13
WHEREAS, Currently, at least 15 states and the District of Columbia have indoor 14
air quality mold regulations, including states with high levels of moisture and humidity 15
such as Florida and Louisiana; now, therefore, 16
SECTION 1. BE IT ENACTED BY THE GEN ERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Environment 19
SUBTITLE 17. MOLD. 20
6–1701. 21
(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS 22
INDICATED. 23
(B) “DAMPNESS” MEANS ABNORMAL MOIST URE IN THE INTERIOR OF A 24
FACILITY, INCLUDING: 25
(1) EXCESSIVE HUMIDITY LE VELS; 26
(2) LINGERING CONDENSATIO N; 27
(3) LEAKS; 28
(4) WATER DAMAGE ; AND 29
(5) MUSTY OR MOLDY ODORS . 30 HOUSE BILL 361 3
(C) “LICENSED HOME INSPECT OR” HAS THE MEANING STAT ED IN § 16–101 1
OF THE BUSINESS OCCUPATIONS AND PROFESSIONS ARTICLE. 2
(D) (1) “MOLD” MEANS A FORM OF MULT ICELLULAR FUNGI THAT LIVES: 3
(I) ON PLANT OR ANIMAL MA TTER; OR 4
(II) IN AN INDOOR ENVIRONM ENT. 5
(2) “MOLD” INCLUDES: 6
(I) ALTERNARIA; 7
(II) ASPERGILLUS; 8
(III) CLADOSPORIUM ; 9
(IV) FUSARIUM; 10
(V) MEMNONIELLA ; 11
(VI) MUCOR; 12
(VII) PENICILLIUM; 13
(VIII) STACHYBOTRYS CHARTARU M; AND 14
(IX) TRICHODERMA . 15
(E) “MOLD ASSESSMENT ” MEANS: 16
(1) AN INSPECTION , AN INVESTIGATION , OR A SURVEY OF A 17
DWELLING OR OTHER ST RUCTURE TO PROVIDE I NFORMATION TO THE OW NER 18
REGARDING THE PRESEN CE, IDENTIFICATION , OR EVALUATION OF MOL D; 19
(2) THE DEVELOPMENT OF A MOLD MANAGEMENT PLAN ; OR 20
(3) THE COLLECTION OR ANA LYSIS OF A MOLD SAMP LE. 21
(F) “MOLD HAZARD” MEANS AN ADVERSE HUMAN HEALTH EFFECT 22
ASSOCIATED WITH MOLD EXPOSURE, INCLUDING: 23
4 HOUSE BILL 361
(1) ALLERGIC REACTIONS ; 1
(2) ASTHMA; AND 2
(3) OTHER RESPIRATORY COM PLAINTS. 3
(G) “MOLD REMEDIATION ” MEANS: 4
(1) REMOVING, CLEANING, SANITIZING, DEMOLISHING , OR ANY 5
OTHER TREATMENT PERF ORMED TO ADDRESS A M OLD HAZARD , MOLD, OR 6
DAMPNESS; OR 7
(2) ABATEMENT OF THE UNDE RLYING CAUSE OF A MO LD HAZARD, 8
MOLD, OR DAMPNESS . 9
(H) (1) “RENTAL DWELLING UNIT ” MEANS A ROOM OR GROU P OF ROOMS 10
THAT FORM A SINGLE I NDEPENDENT HABI TABLE RENTAL UNIT FO R PERMANENT 11
OCCUPATION BY ONE OR MORE INDIVIDUALS THA T HAS LIVING FACILIT IES 12
EQUIPPED WITH PERMAN ENT PROVISIONS FOR L IVING, SLEEPING, EATING, 13
COOKING, AND SANITATION . 14
(2) “RENTAL DWELLING UNIT ” DOES NOT INCLUDE : 15
(I) AN AREA NOT USED FOR LIVING , SLEEPING, EATING, 16
COOKING, OR SANITATION, SUCH AS AN UNFINISHE D BASEMENT; 17
(II) A UNIT WITHIN A HOTEL , MOTEL, OR SIMILAR SEASONAL OR 18
TRANSIENT FACILITY ; 19
(III) AN AREA WHICH IS SECU RED AND INACCESSIBLE TO 20
OCCUPANTS; OR 21
(IV) A UNIT WHICH IS NOT OFFER ED FOR RENT. 22
6–1702. 23
(A) ON OR BEFORE JUNE 1, 2024, THE DEPARTMENT , IN CONSULTATION 24
WITH THE MARYLAND DEPARTMENT OF HEALTH, THE DEPARTMENT OF HOUSING 25
AND COMMUNITY DEVELOPMENT , AND THE DEPARTMENT OF GENERAL SERVICES, 26
SHALL ADOPT REGU LATIONS ESTABLISHING UNIFORM STANDARDS FO R MOLD 27
ASSESSMENT AND REMED IATION. 28
(B) THE REGULATIONS ADOPT ED UNDER THIS SECTIO N SHALL: 29 HOUSE BILL 361 5
(1) ESTABLISH STANDARDS F OR: 1
(I) IDENTIFYING AND EVALU ATING THE PRESENCE O F MOLD, 2
INCLUDING VISIBLE MO LD INSPECTION A ND TESTING; 3
(II) MOLD AIR SAMPLE ANALY SES IN ACCORDANCE WITH THE 4
STANDARDS OF : 5
1. THE ENVIRONMENTAL MICROBIOLOGY 6
LABORATORY ACCREDITATION PROGRAM AT THE AMERICAN INDUSTRIAL 7
HYGIENE ASSOCIATION; 8
2. THE AMERICAN INDOOR AIR QUALITY COUNCIL; OR 9
3. ANY OTHER NATIONALLY RECOGNIZED 10
ACCREDITATION ENTITY THAT OPERATES INDEPE NDENTLY OF INDUSTRY TRADE 11
ASSOCIATIONS; 12
(III) BULK OR SURFACE MOLD SAMPLE ANALYS ES CONDUCTED 13
IN ACCORDANCE WITH T HE STANDARDS OF : 14
1. THE AMERICAN INDUSTRIAL HYGIENE 15
ASSOCIATION; 16
2. THE AMERICAN CONFERENCE OF GOVERNMENTAL 17
INDUSTRIAL HYGIENISTS; OR 18
3. A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 19
ORGANIZATION ; 20
(IV) VISIBLE MOLD INSPECTI ONS TO ASSESS THE PRESEN CE OF 21
ANY VISIBLE WATER DA MAGE OR DAMPNESS ON SURFACES, INCLUDING CEILING 22
TILES AND GYPSUM WAL LBOARD; AND 23
(V) MOLD REMEDIATION IN ACCORDANCE WITH THE U.S. 24
ENVIRONMENTAL PROTECTION AGENCY’S 2008 MOLD REMEDIATION IN SCHOOLS 25
AND COMMERCIAL BUILDINGS GUIDELINE S AS REVISED AND UPDAT ED; 26
(2) ESTABLISH A RISK REDUCTION STAND ARD FOR MOLD HAZARDS ; 27
(3) REQUIRE A LOCAL JURIS DICTION TO: 28
6 HOUSE BILL 361
(I) CONDUCT VISUAL INSPECTIONS T O IDENTIFY POTENTIAL 1
MOLD IN RENTAL DWELL ING UNITS WITHIN THE JURISDICTION AS OFTE N AS 2
NECESSARY TO COMPLY WITH THE MINIMUM PRO PERTY MAIN TENANCE STANDARDS 3
ESTABLISHED UNDER § 12–203 OF THE PUBLIC SAFETY ARTICLE AND LOCAL 4
BUILDING AND MAINTENANCE CODE STANDARDS ; AND 5
(II) NOTIFY THE LANDLORD O F A RENTAL DWELLING UNIT OF 6
THE LANDLORD ’S DUTY UNDER ITEM (5) OF THIS SUBSECTION T O HAVE A MOLD 7
ASSESSMENT CONDUCTED FOR POTENTIAL MOLD I DENTIFIED BY A LOCAL 8
JURISDICTION; 9
(4) AUTHORIZE THE INSPECT ION REQUIRED UNDER I TEM (3)(I) OF 10
THIS SUBSECTION TO B E PERFORMED IN CONJU NCTION WITH ANOTHER 11
INSPECTION; 12
(5) REQUIRE THE LANDLORD OF A RENTAL DWELLING UNIT TO: 13
(I) PAY THE COST OF THE M OLD INSPECTION REQUI RED 14
UNDER ITEM (3)(I) OF THIS SUBSECTION ; 15
(II) BE RESPONSIBLE FOR HA VING A MOLD ASSESSME NT 16
CONDUCTED TO ANALYZE POTENTIAL MOLD IDENT IFIED IN A MOLD INSPECTION 17
UNDER ITEM (3)(I) OF THIS SUBSECTION ; 18
(III) REMEDIATE MOLD IDENTI FIED IN A MOLD ASSES SMENT 19
REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION ; AND 20
(IV) DISCLOSE THE RESULTS OF THE MOLD INSPECTI ON 21
REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION TO A TENANT OR PROSP ECTIVE 22
TENANT; 23
(6) REQUIRE A TENANT OF A RENTAL DWELLING UNIT TO NOTIFY THE 24
LANDLORD AS SOON AS THE TENANT DETECTS T HE PRESENCE OF MOLD ; AND 25
(7) PROHIBIT A TENANT OR PROSPECTIVE TENANT O F A RENTAL 26
DWELLING UNIT FROM W AIVING THE DISCLOSURE REQUIREME NT UNDER ITEM 27
(5)(IV) OF THIS SUBSECTION . 28
(C) A LOCAL JURISDICTION M AY AUTHORIZE THE FOLLOWING INDIVI DUALS 29
TO PERFORM MOLD ASSE SSMENTS AND INSPECTI ONS UNDER THIS SECTI ON: 30
(1) A LICENSED HOME INSPEC TOR; 31
HOUSE BILL 361 7
(2) AN INDUSTRIAL HYGIENIST; OR 1
(3) A SIMILAR PROFESSIONAL CERTIFIED TO PERFORM MOLD 2
ASSESSMENTS IN ACCOR DANCE WITH STANDARDS ESTABLISHED BY : 3
(I) THE AMERICAN INDUSTRIAL HYGIENE ASSOCIATION; 4
(II) THE AMERICAN CONFERENCE OF GOVERNMENTAL 5
INDUSTRIAL HYGIENISTS; OR 6
(III) A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 7
ORGANIZATION . 8
(D) THE DEPARTMENT SHALL DEVE LOP AND MAKE AVAILAB LE ON ITS 9
WEBSITE AND IN PRINT RESOURCE MATERIALS R EGARDING MOLD HAZARD S AND 10
MOLD. 11
(E) (1) (I) A PERSON WHO VIOLATES A REGULATION ADOP TED UNDER 12
THIS SECTION IS SUBJ ECT TO A CIVIL PENAL TY OF UP TO $250 PER VIOLATION, NOT 13
EXCEEDING $10,000. 14
(II) THE CIVIL PENALTY UND ER THIS PARAGRAPH SH ALL BE 15
ASSESSED WITH CONSID ERATION GIVEN TO : 16
1. THE WILLFULNESS OF TH E VIOLATION AND THE 17
EXTENT TO WHICH THE VIOLATI ON WAS KNOWN TO THE VIOLATOR BUT 18
UNCORRECTED BY THE V IOLATOR; 19
2. THE EXTENT TO WHICH T HE VIOLATION RESULTE D IN 20
ACTUAL HARM TO HUMAN HEALTH; 21
3. THE NATURE AND DEGREE OF INJURY TO OR 22
INTERFERENCE WITH GE NERAL WELFARE AND HE ALTH; AND 23
4. THE EXTENT TO WHICH T HE CURRENT VIOLATION IS 24
PART OF A RECURRENT PATTERN OF THE SAME OR SIMILAR TYPE OF V IOLATION 25
COMMITTED BY THE VIO LATOR. 26
(2) EACH DAY A VIOLATION CONTINUES CONSTITUTE S A SEPARATE 27
OFFENSE UNDER THIS S ECTION. 28
(3) A TENANT MAY DEPOSIT THE T ENANT’S RENT IN AN ESCROW 29
ACCOUNT IN ACCORDANC E WITH § 8–211.2 OF THE REAL PROPERTY ARTICLE IF A 30 8 HOUSE BILL 361
LANDLORD FAILS TO CO MPLY WITH: 1
(I) THE REGULATIONS ADOPT ED UNDER SUBSECTION (A) OF 2
THIS SECTION; OR 3
(II) THE DISCLOSURE REQUIR EMENTS UNDER SUBSECTION 4
(B)(5)(IV) OF THIS SECTION. 5
(4) A LOCAL JURISDICTION , COUNTY ATTORNEY , OR MUNICIPAL 6
ATTORNEY MAY ENFORCE THE PROVISIONS OF TH IS SECTION. 7
Article – Real Property 8
8–211.2. 9
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANIN GS 10
INDICATED. 11
(2) “MOLD” HAS THE MEANING STAT ED IN § 6–1701 OF THE 12
ENVIRONMENT ARTICLE. 13
(3) “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED IN § 14
6–1701 OF THE ENVIRONMENT ARTICLE. 15
(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION 16
AND NOTWITHSTANDING ANY OTHER PROVISION OF L AW OR ANY AGREEMENT , 17
WHETHER WRITTEN OR O RAL, IF A LANDLORD FAILS TO COMPLY WITH THE 18
REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE, THE TENANT 19
MAY DEPOSIT THE TENA NT’S RENT IN AN ESCROW ACCOUNT WITH THE CLE RK OF 20
THE DISTRICT COURT FOR THE DISTRIC T IN WHICH THE PREMI SES ARE LOCATED . 21
(2) A TENANT MAY NOT DEPOS IT THE TENANT’S RENT IN AN ESCROW 22
ACCOUNT UNDER PARAGR APH (1) OF THIS SUBSECTION I F THE TENANT HAS NOT 23
PROVIDED NOTICE OF MOLD OR A MOLD HAZARD TO THE LANDLORD IN A 24
REASONABLE MANNER . 25
(C) THE RIGHT OF A TENANT TO DEPOSIT RENT IN A N ESCROW ACCOUNT 26
DOES NOT PRECLUDE TH E TENANT FROM PURSUI NG ANY OTHER RIGHT O R REMEDY 27
AVAILABLE TO THE TEN ANT AT LAW OR EQUITY . 28
(D) MONEY DEPOSITED IN AN ESCROW ACCOUNT SHAL L BE RELEASED 29
UNDER THE FOLLOWING TERMS AND CONDITIONS : 30
HOUSE BILL 361 9
(1) TO THE LESSOR ON COMP LIANCE BY THE LESSOR WITH THE 1
DISCLOSURE REQUIREME NTS AND REGULATIONS ADOPTED UNDER § 6–1702 OF THE 2
ENVIRONMENT ARTICLE; OR 3
(2) TO THE LESSEE OR ANY OTHER PERSON WHO HAS COMPLIED WITH 4
THE DISCLOSURE REQUI REMENTS AND REGULATI ONS ADOPTED UNDER § 6–1702 OF 5
THE ENVIRONMENT ARTICLE ON PRESENTATI ON OF A BILL FOR THE REASONABLE 6
COSTS OF COMPLIANCE . 7
(E) (1) A LESSEE MAY NOT BE EV ICTED, THE TENANCY MAY NOT BE 8
TERMINATED , AND THE RENT MAY NOT BE RAISED FOR A LESS EE WHO ELECTS TO 9
SEEK THE REMEDIES UN DER THIS SECTION . 10
(2) IT SHALL BE PRESUMED THAT ANY ATTEMPT TO EVICT THE 11
LESSEE, TO TERMINATE THE TEN ANCY, OR TO RAISE THE RENT , EXCEPT FOR 12
NONPAYMENT OF RENT , WITHIN 2 MONTHS AFTER COMPLIA NCE WITH THE 13
REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE IS IN 14
RETALIATION FOR THE LESSEE’S PROCEEDING UNDER T HIS SECTION AND SHAL L BE 15
VOIDABLE. 16
(F) THIS SECTION SHALL PREEMPT ANY PUBL IC LOCAL LAW OR ORDI NANCE 17
CONCERNING THE DEPOS IT OF RENT INTO AN E SCROW ACCOUNT BASED ON THE 18
EXISTENCE OF MOLD IN A RENTAL DWELLING UN IT IN THE STATE AND DISPOSITION 19
OF THAT RENT. 20
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 21
as follows: 22
Article – Tax – General 23
10–754. 24
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 25
INDICATED. 26
(2) “DEPARTMENT ” MEANS THE DEPARTMENT OF HOUSING AND 27
COMMUNITY DEVELOPMENT . 28
(3) “MOLD REMEDIATION ” HAS THE MEANING STAT ED IN § 6–1701 OF 29
THE ENVIRONMENT ARTICLE. 30
(4) “TAXPAYER” MEANS THE OWNER OF A RESID ENTIAL RENTAL 31
PROPERTY WHO PERFORM S OR PAYS FOR THE PE RFORMANCE OF MOLD 32
REMEDIATION ON THE R ESIDENTIAL RENTAL PR OPERTY. 33 10 HOUSE BILL 361
(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTION , A TAXPAYER WHO 1
RECEIVES A TAX CREDI T CERTIFICATE MAY CL AIM A CREDIT AGAINST THE STATE 2
INCOME TAX FOR THE T OTAL COSTS INCURRED BY THE TAXP AYER FOR MOLD 3
REMEDIATION PERFORME D ON RESIDENTIAL RENTAL PROPERTY DURING THE 4
TAXABLE YEAR . 5
(C) ON APPLICATION BY A T AXPAYER, THE DEPARTMENT SHALL ISSUE A 6
TAX CREDIT CERTIFICA TE THAT MAY NOT EXCE ED THE LESSER OF : 7
(1) THE ACTUAL COSTS INCURRE D; OR 8
(2) $10,000. 9
(D) (1) THE DEPARTMENT MAY NOT ISSUE AN AGG REGATE AMOUNT OF 10
TAX CREDIT CERTIFICA TES EXCEEDING $600,000 FOR A TAXABLE YEAR . 11
(2) (I) OF THE CREDIT AMOUNT AUTHORIZED UNDER PAR AGRAPH 12
(1) OF THIS SUBSECTION , THE DEPARTMENT SHALL MAKE : 13
1. 40% AVAILABLE FOR TAXPAY ERS WHO OWN SINGLE 14
FAMILY RESIDENTIAL P ROPERTIES; AND 15
2. 60% AVAILABLE FOR TAXPAY ERS WHO OWN 16
MULTIFAMILY RESIDENT IAL PROPERTIES . 17
(II) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 18
SINGLE FAMILY TAXPAY ERS IS LESS THAN THE AMO UNT MADE AVAILABLE U NDER 19
SUBPARAGRAPH (I)1 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 20
AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS WHO OWN 21
MULTIFAMILY RESIDENT IAL PROPERTIES . 22
(III) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 23
MULTIFAMILY TAXPAYER S IS LESS THAN THE A MOUNT MADE AVAILABLE UNDER 24
SUBPARAGRAPH (I)2 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 25
AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS W HO OWN 26
SINGLE FAMILY RESIDE NTIAL PROPERTIES . 27
(E) THE DEPARTMENT SHALL APPROVE ALL AP PLICATIONS THAT QUAL IFY 28
FOR A TAX CREDIT CER TIFICATE: 29
(1) ON A FIRST–COME, FIRST–SERVED BASIS; AND 30
HOUSE BILL 361 11
(2) IN A TIMELY MANNER . 1
(F) (1) THE TOTAL AMOUNT OF T HE CREDIT ALLOWED UN DER THIS 2
SECTION FOR ANY TAXA BLE YEAR MAY NOT EXC EED THE STATE INCOME TAX FOR 3
THAT TAXABLE YEAR , CALCULATED BEFORE TH E APPLICATION OF THE CREDITS 4
UNDER THIS SECTION AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFTER 5
THE APPLICATION OF O THER CREDITS ALLOWAB LE UNDER THIS SUBTIT LE. 6
(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 7
NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 8
(G) THE CREDIT UNDER THIS SECTIO N MAY NOT BE CLAIMED FOR MOLD 9
REMEDIATION ACTIVITI ES PERFORMED BEFORE JANUARY 1, 2022, OR AFTER 10
DECEMBER 31, 2031. 11
(H) (1) ON OR BEFORE JANUARY 31 EACH TAXABLE YEAR , THE 12
DEPARTMENT SHALL REPORT TO THE COMPTROLLER ON THE TA X CREDIT 13
CERTIFICATES ISSUED UNDER THIS SECTION D URING THE PRIOR TAXA BLE YEAR. 14
(2) (I) ON OR BEFORE OCTOBER 1, 2023, AND EACH YEAR 15
THEREAFTER , THE COMPTROLLER AND THE DEPARTMENT JOINTLY SHALL REPORT 16
TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 17
GOVERNMENT ARTICLE, ON: 18
1. THE NUMBER OF CERTIF ICATIONS AND TAXPAYE RS 19
CLAIMING THE CREDIT UNDER THIS SECTION ; 20
2. THE NAME AND PHYSICA L LOCATION OF EACH 21
TAXPAYER ISSUED AN I NITIAL CREDIT CERTIFICATE; 22
3. THE MAXIMUM CREDIT A MOUNT APPROVED FOR E ACH 23
TAXPAYER; 24
4. THE GEOGRAPHICAL DIS TRIBUTION OF THE CRE DITS 25
CLAIMED; AND 26
5. ANY OTHER AVAILABLE INFORMATION THE 27
ADMINISTRATION DETERM INES TO BE MEANINGFU L AND APPROPRIATE . 28
(II) THE COMPTROLLER SHALL ENS URE THAT THE 29
INFORMATION IS PRESE NTED AND CLASSIFIED IN A MANNER CONSISTE NT WITH THE 30
CONFIDENTIALITY OF T AX RETURN INFORMATIO N. 31
12 HOUSE BILL 361
(I) THE DEPARTMENT , IN CONSULTATION WITH THE COMPTROLLER AND 1
THE DEPARTMENT OF THE ENVIRONMENT , SHALL ADOPT REGULATIONS TO CARRY 2
OUT THIS SECTION . 3
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 4
1, 2022. Section 2 of this Act shall remain effective for a period of 10 years and, at the end 5
of June 30, 2032, Section 2 of this Act, with no further action required by the General 6
Assembly, shall be abrogated and of no further force and effect. 7