Maryland 2022 Regular Session

Maryland Senate Bill SB320 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	sb0320
6	6
7	7	SENATE BILL 320
8	8	M3, Q3 2lr1966
9	9	SB 70/21 – EHE CF 2lr1965
10	10	By: Senator Patterson
11	11	Introduced and read first time: January 20, 2022
12	12	Assigned to: Education, Health, and Environmental Affairs
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Mold Inspections and Remediation – Standards, Reporting, Penalties, and Tax 2
19	19	Credit 3
20	20
21	21	FOR the purpose of requiring the Department of the Environment, in consultation with the 4
22	22	Maryland Department of Health, the Department of Housing and Community 5
23	23	Development, and the Department of General Services, to adopt certain regulations 6
24	24	on or before a certain date establishing uniform standards for mold assessment and 7
25	25	remediation; authorizing a tenant to deposit the tenant’s rent in an escrow account 8
26	26	if the tenant’s landlord fails to comply with the requirements of this Act; prohibiting 9
27	27	a lessee from being evicted, the tenancy from being terminated, and the rent from 10
28	28	being raised for a lessee who seeks a remedy under this Act; allowing, for certain 11
29	29	taxable years, a credit against the State income tax for taxpayers of single family 12
30	30	and multifamily residential properties who incur costs for certain mold remediation 13
31	31	performed on the property and obtain a tax credit certificate from the Department of 14
32	32	the Environment; and generally relating to the establishment of standards and 15
33	33	reporting requirements for mold in rental dwelling units and an income tax credit 16
34	34	for mold remediation. 17
35	35
36	36	BY adding to 18
37	37	Article – Environment 19
38	38	Section 6–1701 and 6–1702 to be under the new subtitle “Subtitle 17. Mold” 20
39	39	Annotated Code of Maryland 21
40	40	(2013 Replacement Volume and 2021 Supplement) 22
41	41
42	42	BY adding to 23
43	43	Article – Real Property 24
44	44	Section 8–211.2 25
45	45	Annotated Code of Maryland 26
46	46	(2015 Replacement Volume and 2021 Supplement) 27
47	47
48	48	BY adding to 28 2 SENATE BILL 320
49	49
50	50
51	51	Article – Tax – General 1
52	52	Section 10–754 2
53	53	Annotated Code of Maryland 3
54	54	(2016 Replacement Volume and 2021 Supplement) 4
55	55
56	56	Preamble 5
57	57
58	58	WHEREAS, There are State laws to protect Marylanders from the impact of 6
59	59	exposure to the environmental hazards of radon, asbestos, lead–based paint, and methane 7
60	60	when they are found in the home but not to protect Marylanders from the harmful effects 8
61	61	of exposure to mold; and 9
62	62
63	63	WHEREAS, The health effects caused by exposure to mold include chronic lung 10
64	64	disease, immune system deficiencies, increased risk of infection, skin rash, coughing, 11
65	65	wheezing, and burning eyes; and 12
66	66
67	67	WHEREAS, Currently, at least 15 states and the District of Columbia have indoor 13
68	68	air quality mold regulations, including states with high levels of moisture and humidity 14
69	69	such as Florida and Louisiana; now, therefore, 15
70	70
71	71	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
72	72	That the Laws of Maryland read as follows: 17
73	73
74	74	Article – Environment 18
75	75
76	76	SUBTITLE 17. MOLD. 19
77	77
78	78	6–1701. 20
79	79
80	80	(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS 21
81	81	INDICATED. 22
82	82
83	83	(B) “DAMPNESS” MEANS ABNORMAL MOIST URE IN THE INTERIOR OF A 23
84	84	FACILITY, INCLUDING: 24
85	85
86	86	(1) EXCESSIVE HUMIDITY LE VELS; 25
87	87
88	88	(2) LINGERING CONDENSATIO N; 26
89	89
90	90	(3) LEAKS; 27
91	91
92	92	(4) WATER DAMAGE; AND 28
93	93
94	94	(5) MUSTY OR MOLDY ODORS . 29
95	95	SENATE BILL 320 3
96	96
97	97
98	98	(C) “LICENSED HOME INSPECT OR” HAS THE MEANING STAT ED IN § 16–101 1
99	99	OF THE BUSINESS OCCUPATIONS AND PROFESSIONS ARTICLE. 2
100	100
101	101	(D) (1) “MOLD” MEANS A FORM OF MULT ICELLULAR FUNGI THAT LIVES: 3
102	102
103	103	(I) ON PLANT OR ANIMAL MATTER; OR 4
104	104
105	105	(II) IN AN INDOOR ENVIRONM ENT. 5
106	106
107	107	(2) “MOLD” INCLUDES: 6
108	108
109	109	(I) ALTERNARIA; 7
110	110
111	111	(II) ASPERGILLUS; 8
112	112
113	113	(III) CLADOSPORIUM ; 9
114	114
115	115	(IV) FUSARIUM; 10
116	116
117	117	(V) MEMNONIELLA ; 11
118	118
119	119	(VI) MUCOR; 12
120	120
121	121	(VII) PENICILLIUM; 13
122	122
123	123	(VIII) STACHYBOTRYS CHARTARU M; AND 14
124	124
125	125	(IX) TRICHODERMA . 15
126	126
127	127	(E) “MOLD ASSESSMENT ” MEANS: 16
128	128
129	129	(1) AN INSPECTION , AN INVESTIGATION , OR A SURVEY OF A 17
130	130	DWELLING OR OTHER ST RUCTURE TO PROVIDE I NFORMATION TO THE OW NER 18
131	131	REGARDING THE PRESEN CE, IDENTIFICATION , OR EVALUATION OF MOL D; 19
132	132
133	133	(2) THE DEVELOPMEN T OF A MOLD MANAGEME NT PLAN; OR 20
134	134
135	135	(3) THE COLLECTION OR ANA LYSIS OF A MOLD SAMP LE. 21
136	136
137	137	(F) “MOLD HAZARD ” MEANS AN ADVERSE HUM AN HEALTH EFFECT 22
138	138	ASSOCIATED WITH MOLD EXPOSURE, INCLUDING: 23
139	139
140	140	(1) ALLERGIC REACTIONS ; 24 4 SENATE BILL 320
141	141
142	142
143	143
144	144	(2) ASTHMA; AND 1
145	145
146	146	(3) OTHER RESPIRATORY CO MPLAINTS. 2
147	147
148	148	(G) “MOLD REMEDIATION ” MEANS: 3
149	149
150	150	(1) REMOVING, CLEANING, SANITIZING, DEMOLISHING , OR ANY 4
151	151	OTHER TREATMENT PERF ORMED TO ADDRESS A M OLD HAZARD , MOLD, OR 5
152	152	DAMPNESS; OR 6
153	153
154	154	(2) ABATEMENT OF THE UNDE RLYING CAUSE OF A MO LD HAZARD, 7
155	155	MOLD, OR DAMPNESS . 8
156	156
157	157	(H) (1) “RENTAL DWELLING UNIT ” MEANS A ROOM OR GROU P OF ROOMS 9
158	158	THAT FORM A SINGLE I NDEPENDENT HABITABLE RENTAL UNIT FOR PERM ANENT 10
159	159	OCCUPATION BY ONE OR MORE INDIVIDUALS THA T HAS LIVING FACILIT IES 11
160	160	EQUIPPED WITH PERMAN ENT PROVISIONS FOR L IVING, SLEEPING, EATING, 12
161	161	COOKING, AND SANITATION . 13
162	162
163	163	(2) “RENTAL DWELLING UNIT ” DOES NOT INCLUDE : 14
164	164
165	165	(I) AN AREA NOT USED FOR LIVING, SLEEPING, EATING, 15
166	166	COOKING, OR SANITATION, SUCH AS AN UNFINISHE D BASEMENT; 16
167	167
168	168	(II) A UNIT WITHIN A HOTEL , MOTEL, OR SIMILAR SEASONAL OR 17
169	169	TRANSIENT FACILITY ; 18
170	170
171	171	(III) AN AREA WHICH IS SECU RED AND INACCESSIBLE TO 19
172	172	OCCUPANTS; OR 20
173	173
174	174	(IV) A UNIT WHICH IS NOT OF FERED FOR RENT . 21
175	175
176	176	6–1702. 22
177	177
178	178	(A) ON OR BEFORE JUNE 1, 2024, THE DEPARTMENT , IN CONSULTATION 23
179	179	WITH THE MARYLAND DEPARTMENT OF HEALTH, THE DEPARTMENT OF HOUSING 24
180	180	AND COMMUNITY DEVELOPMENT , AND THE DEPARTMENT OF GENERAL SERVICES, 25
181	181	SHALL ADOPT REGULATI ONS ESTABLISHING UNI FORM STANDARDS FOR M OLD 26
182	182	ASSESSMENT AND REMED IATION. 27
183	183
184	184	(B) THE REGULATIONS ADOPT ED UNDER THIS SECTIO N SHALL: 28
185	185	SENATE BILL 320 5
186	186
187	187
188	188	(1) ESTABLISH STAN DARDS FOR: 1
189	189
190	190	(I) IDENTIFYING AND EVALU ATING THE PRESENCE O F MOLD, 2
191	191	INCLUDING VISIBLE MO LD INSPECTION AND TE STING; 3
192	192
193	193	(II) MOLD AIR SAMPLE ANALY SES IN ACCORDANCE WI TH THE 4
194	194	STANDARDS OF : 5
195	195
196	196	1. THE ENVIRONMENTAL MICROBIOLOGY 6
197	197	LABORATORY ACCREDITATION PROGRAM AT THE AMERICAN INDUSTRIAL 7
198	198	HYGIENE ASSOCIATION; 8
199	199
200	200	2. THE AMERICAN INDOOR AIR QUALITY COUNCIL; OR 9
201	201
202	202	3. ANY OTHER NATIONALLY RECOGNIZED 10
203	203	ACCREDITATION ENTITY THAT OPERATES INDEPE NDENTLY OF INDUSTRY TRADE 11
204	204	ASSOCIATIONS; 12
205	205
206	206	(III) BULK OR SURFACE MOLD SAMPLE ANALYSES COND UCTED 13
207	207	IN ACCORDANCE WITH T HE STANDARDS OF : 14
208	208
209	209	1. THE AMERICAN INDUSTRIAL HYGIENE 15
210	210	ASSOCIATION; 16
211	211
212	212	2. THE AMERICAN CONFERENCE OF GOVERNMENTAL 17
213	213	INDUSTRIAL HYGIENISTS; OR 18
214	214
215	215	3. A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 19
216	216	ORGANIZATION ; 20
217	217
218	218	(IV) VISIBLE MOLD INSPECTI ONS TO ASSESS THE PR ESENCE OF 21
219	219	ANY VISIBLE WATER DA MAGE OR DAMPNESS ON SURFACES, INCLUDING CEILING 22
220	220	TILES AND GYPSUM WAL LBOARD; AND 23
221	221
222	222	(V) MOLD REMEDIATION IN A CCORDANCE WITH THE U.S. 24
223	223	ENVIRONMENTAL PROTECTION AGENCY’S 2008 MOLD REMEDIATION IN SCHOOLS 25
224	224	AND COMMERCIAL BUILDINGS GUIDELINES AS REVISED AND UPDAT ED; 26
225	225
226	226	(2) ESTABLISH A RISK REDU CTION STANDARD FOR M OLD HAZARDS ; 27
227	227
228	228	(3) REQUIRE A LOCAL JURIS DICTION TO: 28
229	229
230	230	(I) CONDUCT VISUAL INSPEC TIONS TO IDENTIFY PO TENTIAL 29 6 SENATE BILL 320
231	231
232	232
233	233	MOLD IN RENTAL DWELLING UNIT S WITHIN THE JURISDI CTION AS OFTEN AS 1
234	234	NECESSARY TO COMPLY WITH THE MINIMUM PRO PERTY MAINTENANCE ST ANDARDS 2
235	235	ESTABLISHED UNDER § 12–203 OF THE PUBLIC SAFETY ARTICLE AND LOCAL 3
236	236	BUILDING AND MAINTEN ANCE CODE STANDARDS ; AND 4
237	237
238	238	(II) NOTIFY THE LANDLORD OF A RENTAL DWELLING UNIT OF 5
239	239	THE LANDLORD ’S DUTY UNDER ITEM (5) OF THIS SUBSECTION T O HAVE A MOLD 6
240	240	ASSESSMENT CONDUCTED FOR POTENTIAL MOLD I DENTIFIED BY A LOCAL 7
241	241	JURISDICTION; 8
242	242
243	243	(4) AUTHORIZE THE INSPECT ION REQUIRED UNDER I TEM (3)(I) OF 9
244	244	THIS SUBSE CTION TO BE PERFORME D IN CONJUNCTION WIT H ANOTHER 10
245	245	INSPECTION; 11
246	246
247	247	(5) REQUIRE THE LANDLORD OF A RENTAL DWELLING UNIT TO: 12
248	248
249	249	(I) PAY THE COST OF THE M OLD INSPECTION REQUI RED 13
250	250	UNDER ITEM (3)(I) OF THIS SUBSECTION ; 14
251	251
252	252	(II) BE RESPONSIBLE FOR HA VING A MOLD ASSESSMENT 15
253	253	CONDUCTED TO ANALYZE POTENTIAL MOLD IDENT IFIED IN A MOLD INSP ECTION 16
254	254	UNDER ITEM (3)(I) OF THIS SUBSECTION ; 17
255	255
256	256	(III) REMEDIATE MOLD IDENTI FIED IN A MOLD ASSES SMENT 18
257	257	REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION ; AND 19
258	258
259	259	(IV) DISCLOSE THE RESULTS OF THE MOLD INSPECTIO N 20
260	260	REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION T O A TENANT OR PROSPE CTIVE 21
261	261	TENANT; 22
262	262
263	263	(6) REQUIRE A TENANT OF A RENTAL DWELLING UNIT TO NOTIFY THE 23
264	264	LANDLORD AS SOON AS THE TENANT DETECTS T HE PRESENCE OF MOLD ; AND 24
265	265
266	266	(7) PROHIBIT A TENANT OR PROSPECTIVE TENAN T OF A RENTAL 25
267	267	DWELLING UNIT FROM W AIVING THE DISCLOSUR E REQUIREMENT UNDER ITEM 26
268	268	(5)(IV) OF THIS SUBSECTION . 27
269	269
270	270	(C) A LOCAL JURISDICTION M AY AUTHORIZE THE FOL LOWING INDIVIDUALS 28
271	271	TO PERFORM MOLD ASSE SSMENTS AND INSPECTI ONS UNDER THIS SECTI ON: 29
272	272
273	273	(1) A LICENSED HOME INSPEC TOR; 30
274	274
275	275	(2) AN INDUSTRIAL HYGIENI ST; OR 31 SENATE BILL 320 7
276	276
277	277
278	278
279	279	(3) A SIMILAR PROFESSIONAL CERTIFIED TO PERFORM MOLD 1
280	280	ASSESSMENTS IN ACCOR DANCE WITH STANDARDS ESTABLISHED BY : 2
281	281
282	282	(I) THE AMERICAN INDUSTRIAL HYGIENE ASSOCIATION; 3
283	283
284	284	(II) THE AMERICAN CONFERENCE OF GOVERNMENTAL 4
285	285	INDUSTRIAL HYGIENISTS; OR 5
286	286
287	287	(III) A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 6
288	288	ORGANIZATION . 7
289	289
290	290	(D) THE DEPARTMENT SHALL DEVE LOP AND MAKE AVAILAB LE ON ITS 8
291	291	WEBSITE AND IN PRINT RESOURCE MATERIALS R EGARDING MOLD HAZARD S AND 9
292	292	MOLD. 10
293	293
294	294	(E) (1) (I) A PERSON WHO VIOLATES A REGULATION ADOPTED UNDER 11
295	295	THIS SECTION IS SUBJ ECT TO A CIVIL PENAL TY OF UP TO $250 PER VIOLATION, NOT 12
296	296	EXCEEDING $10,000. 13
297	297
298	298	(II) THE CIVIL PENALTY UND ER THIS PARAGRAPH SH ALL BE 14
299	299	ASSESSED WITH CONSID ERATION GIVEN TO: 15
300	300
301	301	1. THE WILLFULNESS OF TH E VIOLATION AND THE 16
302	302	EXTENT TO WHICH THE VIOLATION WAS KNOWN TO THE VIOLATOR BUT 17
303	303	UNCORRECTED BY THE V IOLATOR; 18
304	304
305	305	2. THE EXTENT TO WHICH T HE VIOLATION RESULTE D IN 19
306	306	ACTUAL HARM TO HUMAN HEALTH; 20
307	307
308	308	3. THE NATURE AND DEGREE OF INJURY TO OR 21
309	309	INTERFERENCE WITH GE NERAL WELFARE AND HE ALTH; AND 22
310	310
311	311	4. THE EXTENT TO WHICH T HE CURRENT VIOLATION IS 23
312	312	PART OF A RECURRENT PATTERN OF THE SAME OR SIMILAR TYPE OF V IOLATION 24
313	313	COMMITTED BY THE VIO LATOR. 25
314	314
315	315	(2) EACH DAY A VIOLATION CONTINUES CON STITUTES A SEPARATE 26
316	316	OFFENSE UNDER THIS S ECTION. 27
317	317
318	318	(3) A TENANT MAY DEPOSIT T HE TENANT’S RENT IN AN ESCROW 28
319	319	ACCOUNT IN ACCORDANC E WITH § 8–211.2 OF THE REAL PROPERTY ARTICLE IF A 29
320	320	LANDLORD FAILS TO CO MPLY WITH: 30 8 SENATE BILL 320
321	321
322	322
323	323
324	324	(I) THE REGULATIONS ADOPT ED UNDER SUBSECTIO N (A) OF 1
325	325	THIS SECTION; OR 2
326	326
327	327	(II) THE DISCLOSURE REQUIR EMENTS UNDER SUBSECT ION 3
328	328	(B)(5)(IV) OF THIS SECTION. 4
329	329
330	330	(4) A LOCAL JURISDICTION , COUNTY ATTORNEY , OR MUNICIPAL 5
331	331	ATTORNEY MAY ENFORCE THE PROVISIONS OF TH IS SECTION. 6
332	332
333	333	Article – Real Property 7
334	334
335	335	8–211.2. 8
336	336
337	337	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 9
338	338	INDICATED. 10
339	339
340	340	(2) “MOLD” HAS THE MEANING STAT ED IN § 6–1701 OF THE 11
341	341	ENVIRONMENT ARTICLE. 12
342	342
343	343	(3) “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED IN § 13
344	344	6–1701 OF THE ENVIRONMENT ARTICLE. 14
345	345
346	346	(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION 15
347	347	AND NOTWITHSTANDING ANY OTHER PROVISION OF LAW OR ANY AGREEM ENT, 16
348	348	WHETHER WRITTEN OR O RAL, IF A LANDLORD FAILS TO COMPLY WITH THE 17
349	349	REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE, THE TENANT 18
350	350	MAY DEPOSIT THE TENANT ’S RENT IN AN ESCROW ACCOUNT WITH THE CLE RK OF 19
351	351	THE DISTRICT COURT FOR THE DISTRIC T IN WHICH THE PREMI SES ARE LOCATED . 20
352	352
353	353	(2) A TENANT MAY NOT DEPOS IT THE TENANT’S RENT IN AN ESCROW 21
354	354	ACCOUNT UNDER PARAGR APH (1) OF THIS SUBSECTION I F THE TENA NT HAS NOT 22
355	355	PROVIDED NOTICE OF M OLD OR A MOLD HAZARD TO THE LANDLORD IN A 23
356	356	REASONABLE MANNER . 24
357	357
358	358	(C) THE RIGHT OF A TENANT TO DEPOSIT RENT IN A N ESCROW ACCOUNT 25
359	359	DOES NOT PRECLUDE TH E TENANT FROM PURSUI NG ANY OTHER RIGHT O R REMEDY 26
360	360	AVAILABLE TO THE TEN ANT AT LAW OR EQUITY. 27
361	361
362	362	(D) MONEY DEPOSITED IN AN ESCROW ACCOUNT SHALL BE RELEASED 28
363	363	UNDER THE FOLLOWING TERMS AND CONDITIONS : 29
364	364
365	365	(1) TO THE LESSOR ON COMP LIANCE BY THE LESSOR WITH THE 30 SENATE BILL 320 9
366	366
367	367
368	368	DISCLOSURE REQUIREME NTS AND REGULATIONS ADOPTED UNDER § 6–1702 OF THE 1
369	369	ENVIRONMENT ARTICLE; OR 2
370	370
371	371	(2) TO THE LESSEE OR ANY OTHER PERSON WHO HAS COMPLIED WITH 3
372	372	THE DISCLOSURE REQUI REMENTS AND REGULATI ONS ADOPTED UNDER § 6–1702 OF 4
373	373	THE ENVIRONMENT ARTICLE ON PRESENTATI ON OF A BILL FOR THE REASONABLE 5
374	374	COSTS OF COMPLIANCE . 6
375	375
376	376	(E) (1) A LESSEE MAY NOT BE EVICTED , THE TENANCY MAY NOT BE 7
377	377	TERMINATED , AND THE RENT MAY NOT BE RAISED FOR A LESS EE WHO ELECTS TO 8
378	378	SEEK THE REMEDIES UN DER THIS SECTION . 9
379	379
380	380	(2) IT SHALL BE PRESUMED THAT ANY ATTEMPT TO EVICT THE 10
381	381	LESSEE, TO TERMINATE THE TEN ANCY, OR TO RAISE THE RENT, EXCEPT FOR 11
382	382	NONPAYMENT OF RENT , WITHIN 2 MONTHS AFTER COMPLIA NCE WITH THE 12
383	383	REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE IS IN 13
384	384	RETALIATION FOR THE LESSEE’S PROCEEDING UNDER T HIS SECTION AND SHAL L BE 14
385	385	VOIDABLE. 15
386	386
387	387	(F) THIS SECTION SHALL PR EEMPT ANY PUBLIC LOCAL LAW OR ORDINANCE 16
388	388	CONCERNING THE DEPOS IT OF RENT INTO AN E SCROW ACCOUNT BASED ON THE 17
389	389	EXISTENCE OF MOLD IN A RENTAL DWELLING UN IT IN THE STATE AND DISPOSITION 18
390	390	OF THAT RENT. 19
391	391
392	392	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland re ad 20
393	393	as follows: 21
394	394
395	395	Article – Tax – General 22
396	396
397	397	10–754. 23
398	398
399	399	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 24
400	400	INDICATED. 25
401	401
402	402	(2) “DEPARTMENT ” MEANS THE DEPARTMENT OF THE 26
403	403	ENVIRONMENT . 27
404	404
405	405	(3) “MOLD REMEDIATION ” HAS THE MEANING STAT ED IN § 6–1701 OF 28
406	406	THE ENVIRONMENT ARTICLE. 29
407	407
408	408	(4) “TAXPAYER” MEANS THE OWNER OF A RESIDENTIAL RENTAL 30
409	409	PROPERTY WHO PERFORM S OR PAYS FOR THE PE RFORMANCE OF MOLD 31
410	410	REMEDIATION ON THE R ESIDENTIAL RENTAL PR OPERTY. 32
411	411	10 SENATE BILL 320
412	412
413	413
414	414	(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A TAXPAYER WHO 1
415	415	RECEIVES A TAX CREDIT CERT IFICATE MAY CLAIM A CREDIT AGAINST THE STATE 2
416	416	INCOME TAX FOR THE T OTAL COSTS INCURRED BY THE TAXPAYER FOR MOLD 3
417	417	REMEDIATION PERFORME D ON RESIDENTIAL REN TAL PROPERTY DURING THE 4
418	418	TAXABLE YEAR . 5
419	419
420	420	(C) ON APPLICATION BY A T AXPAYER, THE DEPARTME NT SHALL ISSUE A 6
421	421	TAX CREDIT CERTIFICA TE THAT MAY NOT EXCE ED THE LESSER OF : 7
422	422
423	423	(1) THE ACTUAL COSTS INC URRED; OR 8
424	424
425	425	(2) $10,000. 9
426	426
427	427	(D) (1) THE DEPARTMENT MAY NOT IS SUE AN AGGREGATE AMO UNT OF 10
428	428	TAX CREDIT CERTIFICA TES EXCEEDING $600,000 FOR A TAXABLE YEAR . 11
429	429
430	430	(2) (I) OF THE CREDIT AMOUNT AUTHORIZED UNDER PAR AGRAPH 12
431	431	(1) OF THIS SUBSECTION , THE DEPARTMENT SHALL MAKE : 13
432	432
433	433	1. 40% AVAILABLE FOR TAXPAY ERS WHO OWN SINGLE 14
434	434	FAMILY RESIDENTIAL P ROPERTIES; AND 15
435	435
436	436	2. 60% AVAILABLE FOR TAXPAY ERS WHO OWN 16
437	437	MULTIFAMILY RESIDENTIAL PROPERTI ES. 17
438	438
439	439	(II) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 18
440	440	SINGLE FAMILY TAXPAY ERS IS LESS THAN THE AMOUNT MADE AVAILABL E UNDER 19
441	441	SUBPARAGRAPH (I)1 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 20
442	442	AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS WHO O WN 21
443	443	MULTIFAMILY RESIDENT IAL PROPERTIES . 22
444	444
445	445	(III) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 23
446	446	MULTIFAMILY TAXPAYER S IS LESS THAN THE A MOUNT MADE AVAILABLE UNDER 24
447	447	SUBPARAGRAPH (I)2 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 25
448	448	AVAILABLE T HE UNUSED AMOUNT OF CREDITS FOR USE BY T AXPAYERS WHO OWN 26
449	449	SINGLE FAMILY RESIDE NTIAL PROPERTIES . 27
450	450
451	451	(E) THE DEPARTMENT SHALL APPR OVE ALL APPLICATIONS THAT QUALIFY 28
452	452	FOR A TAX CREDIT CER TIFICATE: 29
453	453
454	454	(1) ON A FIRST–COME, FIRST–SERVED BASIS; AND 30
455	455
456	456	(2) IN A TIMELY MANNER. 31 SENATE BILL 320 11
457	457
458	458
459	459
460	460	(F) (1) THE TOTAL AMOUNT OF T HE CREDIT ALLOWED UN DER THIS 1
461	461	SECTION FOR ANY TAXA BLE YEAR MAY NOT EXC EED THE STATE INCOME TAX FOR 2
462	462	THAT TAXABLE YEAR , CALCULATED BEFORE TH E APPLICATION OF THE CREDITS 3
463	463	UNDER THIS SECTION A ND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFT ER 4
464	464	THE APPLICATION OF O THER CREDITS ALLOWAB LE UNDER THIS SUBTIT LE. 5
465	465
466	466	(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 6
467	467	NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 7
468	468
469	469	(G) THE CREDIT UNDER THIS SECTION MAY NOT BE C LAIMED FOR MOL D 8
470	470	REMEDIATION ACTIVITI ES PERFORMED BEFORE JANUARY 1, 2022, OR AFTER 9
471	471	DECEMBER 31, 2031. 10
472	472
473	473	(H) (1) ON OR BEFORE JANUARY 31 EACH TAXABLE YEAR , THE 11
474	474	DEPARTMENT SHALL REPO RT TO THE COMPTROLLER ON THE TA X CREDIT 12
475	475	CERTIFICATES ISSUED UNDER THIS SECTION D URING THE PRIOR TAXABLE YEAR . 13
476	476
477	477	(2) (I) ON OR BEFORE OCTOBER 1, 2023, AND EACH YEAR 14
478	478	THEREAFTER , THE COMPTROLLER AND THE DEPARTMENT JOINTLY SH ALL REPORT 15
479	479	TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 16
480	480	GOVERNMENT ARTICLE, ON: 17
481	481
482	482	1. THE NUMBER OF CE RTIFICATIONS AND TAX PAYERS 18
483	483	CLAIMING THE CREDIT UNDER THIS SECTION ; 19
484	484
485	485	2. THE NAME AND PHYSICA L LOCATION OF EACH 20
486	486	TAXPAYER ISSUED AN I NITIAL CREDIT CERTIF ICATE; 21
487	487
488	488	3. THE MAXIMUM CREDIT A MOUNT APPROVED FOR E ACH 22
489	489	TAXPAYER; 23
490	490
491	491	4. THE GEOGRAPHICAL DISTRIBUTION OF THE CREDITS 24
492	492	CLAIMED; AND 25
493	493
494	494	5. ANY OTHER AVAILABLE INFORMATION THE 26
495	495	ADMINISTRATION DETERM INES TO BE MEANINGFU L AND APPROPRIATE . 27
496	496
497	497	(II) THE COMPTROLLER SHALL ENS URE THAT THE 28
498	498	INFORMATION IS PRESE NTED AND CLASSIFIED IN A MANNER CONSISTE NT WITH THE 29
499	499	CONFIDENTIALITY OF T AX RETURN INFORMATIO N. 30
500	500
501	501	(I) THE DEPARTMENT , IN CONSULTATION WITH THE COMPTROLLER , 31 12 SENATE BILL 320
502	502
503	503
504	504	SHALL ADOPT REGULATI ONS TO CARRY OUT THI S SECTION. 1
505	505
506	506	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 2
507	507	1, 2022. Section 2 of this Act shall remain effective for a period of 10 years and, at the end 3
508	508	of June 30, 2032, Section 2 of this Act, with no further action required by the General 4
509	509	Assembly, shall be abrogated and of no further force and effect. 5
510	510