Maryland 2022 Regular Session

Maryland Senate Bill SB272 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 357
2	1
3		-	– 1 –
4		-	Chapter 357
5		-	(Senate Bill 272)
6	2
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	+	sb0272
8	9
9		-	Disclosure of Tax Information – Fraud Identification, Prevention, or Response
	10	+	SENATE BILL 272
	11	+	Q7 2lr1104
10	12
11		-	FOR the purpose of authorizing, subject to certain limitations, the disclosure of tax
12		-	information to certain persons or governmental entities authorized by the
13		-	Comptroller to receive the tax information for the purpose of identifying, preventing,
14		-	or responding to fraud; and generally relating to the disclosure of tax information.
	13	+	By: Senator Guzzone (By Request – Comptroller)
	14	+	Introduced and read first time: January 17, 2022
	15	+	Assigned to: Budget and Taxation
	16	+	Committee Report: Favorable
	17	+	Senate action: Adopted
	18	+	Read second time: February 26, 2022
15	19
16		-	BY repealing and reenacting, with amendments,
17		-	Article – Tax – General
18		-	Section 13–203(c)
19		-	Annotated Code of Maryland
20		-	(2016 Replacement Volume and 2021 Supplement)
	20	+	CHAPTER ______
21	21
22		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
23		-	That the Laws of Maryland read as follows:
	22	+	AN ACT concerning 1
24	23
25		-	~~Article~~ – ~~Tax – General~~
	24	+	Disclosure of Tax Information – Fraud Identification, Prevention, or Response 2
26	25
27		-	13–203.
	26	+	FOR the purpose of authorizing, subject to certain limitations, the disclosure of tax 3
	27	+	information to certain persons or governmental entities authorized by the 4
	28	+	Comptroller to receive the tax information for the purpose of identifying, preventing, 5
	29	+	or responding to fraud; and generally relating to the disclosure of tax information. 6
28	30
29		-	(c) Tax information may be disclosed to:
	31	+	BY repealing and reenacting, with amendments, 7
	32	+	Article – Tax – General 8
	33	+	Section 13–203(c) 9
	34	+	Annotated Code of Maryland 10
	35	+	(2016 Replacement Volume and 2021 Supplement) 11
30	36
31		-	(1~~) an employee or officer~~ of ~~the State who~~, ~~by reason of that employment~~
32		-	~~or office, has~~ the ~~right to the tax information;~~
	37	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
	38	+	That the Laws of Maryland read as follows: 13
33	39
34		-	~~(2) another~~ tax ~~collector;~~
	40	+	Article – Tax – General 14
35	41
36		-	~~(3) the Maryland Tax Court;~~
	42	+	13–203. 15
37	43
38		-	(4) a legal representative of the State, to review the tax information about
39		-	a taxpayer:
	44	+	(c) Tax information may be disclosed to: 16
40	45
41		-	(i) who applies for review under this title;
	46	+	(1) an employee or officer of the State who, by reason of that employment 17
	47	+	or office, has the right to the tax information; 18
	48	+	2 SENATE BILL 272
42	49
43		-	(ii) who appeals from a determination under this title; or
44	50
45		-	(iii) against whom an action to recover tax or a penalty is pending or
46		-	will be initiated under this title;
	51	+	(2) another tax collector; 1
47	52
48		-	(5) any license issuing authority of the State required by State law to verify
49		-	through the Comptroller that an applicant has paid all undisputed taxes and Ch. 357 2022 LAWS OF MARYLAND
	53	+	(3) the Maryland Tax Court; 2
50	54
51		-	– 2 –
52		-	unemployment insurance contributions payable to the Comptroller or the Secretary of
53		-	Labor or that the applicant has provided for payment in a manner satisfactory to the unit
54		-	responsible for collection;
	55	+	(4) a legal representative of the State, to review the tax information about 3
	56	+	a taxpayer: 4
55	57
56		-	(6) a local official as defined in § 13–925 of this title to the extent necessary
57		-	to administer Subtitle 9, Part V of this title;
	58	+	(i) who applies for review under this title; 5
58	59
59		-	(7) a federal official as defined in § 13–930 of this title to the extent
60		-	necessary to administer Subtitle 9, Part VI of this title;
	60	+	(ii) who appeals from a determination under this title; or 6
61	61
62		-	(8) ~~the Maryland Department of Health in accordance with the federal~~
63		-	~~Children’s Health Insurance Program Reauthorization Act of 2009~~;
	62	+	(iii) against whom an action to recover tax or a penalty is pending or 7
	63	+	will be initiated under this title; 8
64	64
65		-	(9) the State Board of Individual Tax Preparers;
	65	+	(5) any license issuing authority of the State required by State law to verify 9
	66	+	through the Comptroller that an applicant has paid all undisputed taxes and 10
	67	+	unemployment insurance contributions payable to the Comptroller or the Secretary of 11
	68	+	Labor or that the applicant has provided for payment in a manner satisfactory to the unit 12
	69	+	responsible for collection; 13
66	70
67		-	(10) the Alcohol and Tobacco Commission; [and]
	71	+	(6) a local official as defined in § 13–925 of this title to the extent necessary 14
	72	+	to administer Subtitle 9, Part V of this title; 15
68	73
69		-	(11) the Emergency Number Systems Board; AND
	74	+	(7) a federal official as defined in § 13–930 of this title to the extent 16
	75	+	necessary to administer Subtitle 9, Part VI of this title; 17
70	76
71		-	(12) A PERSON OR GOVERNME NTAL ENTITY AUTHORIZED BY THE
72		-	COMPTROLLER IN WRITIN G TO RECEIVE TAX INF ORMATION FOR THE PUR POSE OF
73		-	IDENTIFYING, PREVENTING , OR RESPONDING TO FRA UD, PROVIDED THAT THE TAX
74		-	INFORMATION IS :
	77	+	(8) the Maryland Department of Health in accordance with the federal 18
	78	+	Children’s Health Insurance Program Reauthorization Act of 2009; 19
75	79
76		-	(I) ANONYMIZED TO THE EX TENT POSSIBLE CONSIS TENT WITH
77		-	THE INFORMATION ’S INTENDED USE ; AND
	80	+	(9) the State Board of Individual Tax Preparers; 20
78	81
79		-	(II) IN ADDITION TO ANY O THER PROTECTIONS AND
80		-	SAFEGUARDS UNDER LAW , SUBJECT TO ANY PROTE CTIONS AND SAFEGUARD S SET
81		-	FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATIO N.
	82	+	(10) the Alcohol and Tobacco Commission; [and] 21
82	83
83		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
84		-	October 1, 2022.
	84	+	(11) the Emergency Number Systems Board; AND 22
85	85
86		-	Approved by the Governor, May 16, 2022.
	86	+	(12) A PERSON OR GOVERNME NTAL ENTITY AUTHORIZED BY THE 23
	87	+	COMPTROLLER IN WRITIN G TO RECEIVE TAX INF ORMATION FOR THE PUR POSE OF 24
	88	+	IDENTIFYING, PREVENTING , OR RESPONDING TO FRA UD, PROVIDED THAT THE TAX 25
	89	+	INFORMATION IS : 26
	90	+
	91	+	(I) ANONYMIZED TO THE EX TENT POSSIBLE CONSIS TENT WITH 27
	92	+	THE INFORMATION ’S INTENDED USE ; AND 28
	93	+
	94	+	(II) IN ADDITION TO ANY O THER PROTECTIONS AND 29
	95	+	SAFEGUARDS UNDER LAW , SUBJECT TO ANY PROTE CTIONS AND SAFEGUARD S SET 30
	96	+	FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATIO N. 31 SENATE BILL 272 3
	97	+
	98	+
	99	+
	100	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 1
	101	+	October 1, 2022. 2
	102	+
	103	+
	104	+
	105	+	Approved:
	106	+	________________________________________________________________________________
	107	+	Governor.
	108	+	________________________________________________________________________________
	109	+	President of the Senate.
	110	+	________________________________________________________________________________
	111	+	Speaker of the House of Delegates.