EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0320*
SENATE BILL 320
M3, Q3 2lr1966
SB 70/21 – EHE CF 2lr1965
By: Senator Patterson
Introduced and read first time: January 20, 2022
Assigned to: Education, Health, and Environmental Affairs
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
the Environment; and generally relating to the establishment of standards and 15
reporting requirements for mold in rental dwelling units and an income tax credit 16
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
BY adding to 28 2 SENATE BILL 320
Article – Tax – General 1
Section 10–754 2
Annotated Code of Maryland 3
(2016 Replacement Volume and 2021 Supplement) 4
Preamble 5
WHEREAS, There are State laws to protect Marylanders from the impact of 6
exposure to the environmental hazards of radon, asbestos, lead–based paint, and methane 7
when they are found in the home but not to protect Marylanders from the harmful effects 8
of exposure to mold; and 9
WHEREAS, The health effects caused by exposure to mold include chronic lung 10
disease, immune system deficiencies, increased risk of infection, skin rash, coughing, 11
wheezing, and burning eyes; and 12
WHEREAS, Currently, at least 15 states and the District of Columbia have indoor 13
air quality mold regulations, including states with high levels of moisture and humidity 14
such as Florida and Louisiana; now, therefore, 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Environment 18
SUBTITLE 17. MOLD. 19
6–1701. 20
(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS 21
INDICATED. 22
(B) “DAMPNESS” MEANS ABNORMAL MOIST URE IN THE INTERIOR OF A 23
FACILITY, INCLUDING: 24
(1) EXCESSIVE HUMIDITY LE VELS; 25
(2) LINGERING CONDENSATIO N; 26
(3) LEAKS; 27
(4) WATER DAMAGE; AND 28
(5) MUSTY OR MOLDY ODORS . 29
SENATE BILL 320 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 MATTER; 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 DEVELOPMEN T OF A MOLD MANAGEME NT PLAN; OR 20
(3) THE COLLECTION OR ANA LYSIS OF A MOLD SAMP LE. 21
(F) “MOLD HAZARD ” MEANS AN ADVERSE HUM AN HEALTH EFFECT 22
ASSOCIATED WITH MOLD EXPOSURE, INCLUDING: 23
(1) ALLERGIC REACTIONS ; 24 4 SENATE BILL 320
(2) ASTHMA; AND 1
(3) OTHER RESPIRATORY CO MPLAINTS. 2
(G) “MOLD REMEDIATION ” MEANS: 3
(1) REMOVING, CLEANING, SANITIZING, DEMOLISHING , OR ANY 4
OTHER TREATMENT PERF ORMED TO ADDRESS A M OLD HAZARD , MOLD, OR 5
DAMPNESS; OR 6
(2) ABATEMENT OF THE UNDE RLYING CAUSE OF A MO LD HAZARD, 7
MOLD, OR DAMPNESS . 8
(H) (1) “RENTAL DWELLING UNIT ” MEANS A ROOM OR GROU P OF ROOMS 9
THAT FORM A SINGLE I NDEPENDENT HABITABLE RENTAL UNIT FOR PERM ANENT 10
OCCUPATION BY ONE OR MORE INDIVIDUALS THA T HAS LIVING FACILIT IES 11
EQUIPPED WITH PERMAN ENT PROVISIONS FOR L IVING, SLEEPING, EATING, 12
COOKING, AND SANITATION . 13
(2) “RENTAL DWELLING UNIT ” DOES NOT INCLUDE : 14
(I) AN AREA NOT USED FOR LIVING, SLEEPING, EATING, 15
COOKING, OR SANITATION, SUCH AS AN UNFINISHE D BASEMENT; 16
(II) A UNIT WITHIN A HOTEL , MOTEL, OR SIMILAR SEASONAL OR 17
TRANSIENT FACILITY ; 18
(III) AN AREA WHICH IS SECU RED AND INACCESSIBLE TO 19
OCCUPANTS; OR 20
(IV) A UNIT WHICH IS NOT OF FERED FOR RENT . 21
6–1702. 22
(A) ON OR BEFORE JUNE 1, 2024, THE DEPARTMENT , IN CONSULTATION 23
WITH THE MARYLAND DEPARTMENT OF HEALTH, THE DEPARTMENT OF HOUSING 24
AND COMMUNITY DEVELOPMENT , AND THE DEPARTMENT OF GENERAL SERVICES, 25
SHALL ADOPT REGULATI ONS ESTABLISHING UNI FORM STANDARDS FOR M OLD 26
ASSESSMENT AND REMED IATION. 27
(B) THE REGULATIONS ADOPT ED UNDER THIS SECTIO N SHALL: 28
SENATE BILL 320 5
(1) ESTABLISH STAN DARDS FOR: 1
(I) IDENTIFYING AND EVALU ATING THE PRESENCE O F MOLD, 2
INCLUDING VISIBLE MO LD INSPECTION AND TE STING; 3
(II) MOLD AIR SAMPLE ANALY SES IN ACCORDANCE WI TH 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 ANALYSES COND UCTED 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 PR ESENCE 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 A CCORDANCE WITH THE U.S. 24
ENVIRONMENTAL PROTECTION AGENCY’S 2008 MOLD REMEDIATION IN SCHOOLS 25
AND COMMERCIAL BUILDINGS GUIDELINES AS REVISED AND UPDAT ED; 26
(2) ESTABLISH A RISK REDU CTION STANDARD FOR M OLD HAZARDS ; 27
(3) REQUIRE A LOCAL JURIS DICTION TO: 28
(I) CONDUCT VISUAL INSPEC TIONS TO IDENTIFY PO TENTIAL 29 6 SENATE BILL 320
MOLD IN RENTAL DWELLING UNIT S WITHIN THE JURISDI CTION AS OFTEN AS 1
NECESSARY TO COMPLY WITH THE MINIMUM PRO PERTY MAINTENANCE ST ANDARDS 2
ESTABLISHED UNDER § 12–203 OF THE PUBLIC SAFETY ARTICLE AND LOCAL 3
BUILDING AND MAINTEN ANCE CODE STANDARDS ; AND 4
(II) NOTIFY THE LANDLORD OF A RENTAL DWELLING UNIT OF 5
THE LANDLORD ’S DUTY UNDER ITEM (5) OF THIS SUBSECTION T O HAVE A MOLD 6
ASSESSMENT CONDUCTED FOR POTENTIAL MOLD I DENTIFIED BY A LOCAL 7
JURISDICTION; 8
(4) AUTHORIZE THE INSPECT ION REQUIRED UNDER I TEM (3)(I) OF 9
THIS SUBSE CTION TO BE PERFORME D IN CONJUNCTION WIT H ANOTHER 10
INSPECTION; 11
(5) REQUIRE THE LANDLORD OF A RENTAL DWELLING UNIT TO: 12
(I) PAY THE COST OF THE M OLD INSPECTION REQUI RED 13
UNDER ITEM (3)(I) OF THIS SUBSECTION ; 14
(II) BE RESPONSIBLE FOR HA VING A MOLD ASSESSMENT 15
CONDUCTED TO ANALYZE POTENTIAL MOLD IDENT IFIED IN A MOLD INSP ECTION 16
UNDER ITEM (3)(I) OF THIS SUBSECTION ; 17
(III) REMEDIATE MOLD IDENTI FIED IN A MOLD ASSES SMENT 18
REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION ; AND 19
(IV) DISCLOSE THE RESULTS OF THE MOLD INSPECTIO N 20
REQUIRED UNDER ITEM (3)(I) OF THIS SUBSECTION T O A TENANT OR PROSPE CTIVE 21
TENANT; 22
(6) REQUIRE A TENANT OF A RENTAL DWELLING UNIT TO NOTIFY THE 23
LANDLORD AS SOON AS THE TENANT DETECTS T HE PRESENCE OF MOLD ; AND 24
(7) PROHIBIT A TENANT OR PROSPECTIVE TENAN T OF A RENTAL 25
DWELLING UNIT FROM W AIVING THE DISCLOSUR E REQUIREMENT UNDER ITEM 26
(5)(IV) OF THIS SUBSECTION . 27
(C) A LOCAL JURISDICTION M AY AUTHORIZE THE FOL LOWING INDIVIDUALS 28
TO PERFORM MOLD ASSE SSMENTS AND INSPECTI ONS UNDER THIS SECTI ON: 29
(1) A LICENSED HOME INSPEC TOR; 30
(2) AN INDUSTRIAL HYGIENI ST; OR 31 SENATE BILL 320 7
(3) A SIMILAR PROFESSIONAL CERTIFIED TO PERFORM MOLD 1
ASSESSMENTS IN ACCOR DANCE WITH STANDARDS ESTABLISHED BY : 2
(I) THE AMERICAN INDUSTRIAL HYGIENE ASSOCIATION; 3
(II) THE AMERICAN CONFERENCE OF GOVERNMENTAL 4
INDUSTRIAL HYGIENISTS; OR 5
(III) A SIMILAR NATIONALLY R ECOGNIZED PROFESSION AL 6
ORGANIZATION . 7
(D) THE DEPARTMENT SHALL DEVE LOP AND MAKE AVAILAB LE ON ITS 8
WEBSITE AND IN PRINT RESOURCE MATERIALS R EGARDING MOLD HAZARD S AND 9
MOLD. 10
(E) (1) (I) A PERSON WHO VIOLATES A REGULATION ADOPTED UNDER 11
THIS SECTION IS SUBJ ECT TO A CIVIL PENAL TY OF UP TO $250 PER VIOLATION, NOT 12
EXCEEDING $10,000. 13
(II) THE CIVIL PENALTY UND ER THIS PARAGRAPH SH ALL BE 14
ASSESSED WITH CONSID ERATION GIVEN TO: 15
1. THE WILLFULNESS OF TH E VIOLATION AND THE 16
EXTENT TO WHICH THE VIOLATION WAS KNOWN TO THE VIOLATOR BUT 17
UNCORRECTED BY THE V IOLATOR; 18
2. THE EXTENT TO WHICH T HE VIOLATION RESULTE D IN 19
ACTUAL HARM TO HUMAN HEALTH; 20
3. THE NATURE AND DEGREE OF INJURY TO OR 21
INTERFERENCE WITH GE NERAL WELFARE AND HE ALTH; AND 22
4. THE EXTENT TO WHICH T HE CURRENT VIOLATION IS 23
PART OF A RECURRENT PATTERN OF THE SAME OR SIMILAR TYPE OF V IOLATION 24
COMMITTED BY THE VIO LATOR. 25
(2) EACH DAY A VIOLATION CONTINUES CON STITUTES A SEPARATE 26
OFFENSE UNDER THIS S ECTION. 27
(3) A TENANT MAY DEPOSIT T HE TENANT’S RENT IN AN ESCROW 28
ACCOUNT IN ACCORDANC E WITH § 8–211.2 OF THE REAL PROPERTY ARTICLE IF A 29
LANDLORD FAILS TO CO MPLY WITH: 30 8 SENATE BILL 320
(I) THE REGULATIONS ADOPT ED UNDER SUBSECTIO N (A) OF 1
THIS SECTION; OR 2
(II) THE DISCLOSURE REQUIR EMENTS UNDER SUBSECT ION 3
(B)(5)(IV) OF THIS SECTION. 4
(4) A LOCAL JURISDICTION , COUNTY ATTORNEY , OR MUNICIPAL 5
ATTORNEY MAY ENFORCE THE PROVISIONS OF TH IS SECTION. 6
Article – Real Property 7
8–211.2. 8
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 9
INDICATED. 10
(2) “MOLD” HAS THE MEANING STAT ED IN § 6–1701 OF THE 11
ENVIRONMENT ARTICLE. 12
(3) “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED IN § 13
6–1701 OF THE ENVIRONMENT ARTICLE. 14
(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION 15
AND NOTWITHSTANDING ANY OTHER PROVISION OF LAW OR ANY AGREEM ENT, 16
WHETHER WRITTEN OR O RAL, IF A LANDLORD FAILS TO COMPLY WITH THE 17
REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE, THE TENANT 18
MAY DEPOSIT THE TENANT ’S RENT IN AN ESCROW ACCOUNT WITH THE CLE RK OF 19
THE DISTRICT COURT FOR THE DISTRIC T IN WHICH THE PREMI SES ARE LOCATED . 20
(2) A TENANT MAY NOT DEPOS IT THE TENANT’S RENT IN AN ESCROW 21
ACCOUNT UNDER PARAGR APH (1) OF THIS SUBSECTION I F THE TENA NT HAS NOT 22
PROVIDED NOTICE OF M OLD OR A MOLD HAZARD TO THE LANDLORD IN A 23
REASONABLE MANNER . 24
(C) THE RIGHT OF A TENANT TO DEPOSIT RENT IN A N ESCROW ACCOUNT 25
DOES NOT PRECLUDE TH E TENANT FROM PURSUI NG ANY OTHER RIGHT O R REMEDY 26
AVAILABLE TO THE TEN ANT AT LAW OR EQUITY. 27
(D) MONEY DEPOSITED IN AN ESCROW ACCOUNT SHALL BE RELEASED 28
UNDER THE FOLLOWING TERMS AND CONDITIONS : 29
(1) TO THE LESSOR ON COMP LIANCE BY THE LESSOR WITH THE 30 SENATE BILL 320 9
DISCLOSURE REQUIREME NTS AND REGULATIONS ADOPTED UNDER § 6–1702 OF THE 1
ENVIRONMENT ARTICLE; OR 2
(2) TO THE LESSEE OR ANY OTHER PERSON WHO HAS COMPLIED WITH 3
THE DISCLOSURE REQUI REMENTS AND REGULATI ONS ADOPTED UNDER § 6–1702 OF 4
THE ENVIRONMENT ARTICLE ON PRESENTATI ON OF A BILL FOR THE REASONABLE 5
COSTS OF COMPLIANCE . 6
(E) (1) A LESSEE MAY NOT BE EVICTED , THE TENANCY MAY NOT BE 7
TERMINATED , AND THE RENT MAY NOT BE RAISED FOR A LESS EE WHO ELECTS TO 8
SEEK THE REMEDIES UN DER THIS SECTION . 9
(2) IT SHALL BE PRESUMED THAT ANY ATTEMPT TO EVICT THE 10
LESSEE, TO TERMINATE THE TEN ANCY, OR TO RAISE THE RENT, EXCEPT FOR 11
NONPAYMENT OF RENT , WITHIN 2 MONTHS AFTER COMPLIA NCE WITH THE 12
REQUIREMENTS UNDER § 6–1702 OF THE ENVIRONMENT ARTICLE IS IN 13
RETALIATION FOR THE LESSEE’S PROCEEDING UNDER T HIS SECTION AND SHAL L BE 14
VOIDABLE. 15
(F) THIS SECTION SHALL PR EEMPT ANY PUBLIC LOCAL LAW OR ORDINANCE 16
CONCERNING THE DEPOS IT OF RENT INTO AN E SCROW ACCOUNT BASED ON THE 17
EXISTENCE OF MOLD IN A RENTAL DWELLING UN IT IN THE STATE AND DISPOSITION 18
OF THAT RENT. 19
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland re ad 20
as follows: 21
Article – Tax – General 22
10–754. 23
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 24
INDICATED. 25
(2) “DEPARTMENT ” MEANS THE DEPARTMENT OF THE 26
ENVIRONMENT . 27
(3) “MOLD REMEDIATION ” HAS THE MEANING STAT ED IN § 6–1701 OF 28
THE ENVIRONMENT ARTICLE. 29
(4) “TAXPAYER” MEANS THE OWNER OF A RESIDENTIAL RENTAL 30
PROPERTY WHO PERFORM S OR PAYS FOR THE PE RFORMANCE OF MOLD 31
REMEDIATION ON THE R ESIDENTIAL RENTAL PR OPERTY. 32
10 SENATE BILL 320
(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A TAXPAYER WHO 1
RECEIVES A TAX CREDIT CERT IFICATE MAY CLAIM A CREDIT AGAINST THE STATE 2
INCOME TAX FOR THE T OTAL COSTS INCURRED BY THE TAXPAYER FOR MOLD 3
REMEDIATION PERFORME D ON RESIDENTIAL REN TAL PROPERTY DURING THE 4
TAXABLE YEAR . 5
(C) ON APPLICATION BY A T AXPAYER, THE DEPARTME NT SHALL ISSUE A 6
TAX CREDIT CERTIFICA TE THAT MAY NOT EXCE ED THE LESSER OF : 7
(1) THE ACTUAL COSTS INC URRED; OR 8
(2) $10,000. 9
(D) (1) THE DEPARTMENT MAY NOT IS SUE AN AGGREGATE AMO UNT 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 RESIDENTIAL PROPERTI ES. 17
(II) IF THE TOTAL AMOUNT O F CREDITS APPLIED FO R BY 18
SINGLE FAMILY TAXPAY ERS IS LESS THAN THE AMOUNT MADE AVAILABL E UNDER 19
SUBPARAGRAPH (I)1 OF THIS PARAGRAPH , THE DEPARTMENT SHALL MAKE 20
AVAILABLE THE UNUSED AMOUNT OF CREDITS FO R USE BY TAXPAYERS WHO O WN 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 T HE UNUSED AMOUNT OF CREDITS FOR USE BY T AXPAYERS WHO OWN 26
SINGLE FAMILY RESIDE NTIAL PROPERTIES . 27
(E) THE DEPARTMENT SHALL APPR OVE ALL APPLICATIONS THAT QUALIFY 28
FOR A TAX CREDIT CER TIFICATE: 29
(1) ON A FIRST–COME, FIRST–SERVED BASIS; AND 30
(2) IN A TIMELY MANNER. 31 SENATE BILL 320 11
(F) (1) THE TOTAL AMOUNT OF T HE CREDIT ALLOWED UN DER THIS 1
SECTION FOR ANY TAXA BLE YEAR MAY NOT EXC EED THE STATE INCOME TAX FOR 2
THAT TAXABLE YEAR , CALCULATED BEFORE TH E APPLICATION OF THE CREDITS 3
UNDER THIS SECTION A ND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFT ER 4
THE APPLICATION OF O THER CREDITS ALLOWAB LE UNDER THIS SUBTIT LE. 5
(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 6
NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 7
(G) THE CREDIT UNDER THIS SECTION MAY NOT BE C LAIMED FOR MOL D 8
REMEDIATION ACTIVITI ES PERFORMED BEFORE JANUARY 1, 2022, OR AFTER 9
DECEMBER 31, 2031. 10
(H) (1) ON OR BEFORE JANUARY 31 EACH TAXABLE YEAR , THE 11
DEPARTMENT SHALL REPO RT TO THE COMPTROLLER ON THE TA X CREDIT 12
CERTIFICATES ISSUED UNDER THIS SECTION D URING THE PRIOR TAXABLE YEAR . 13
(2) (I) ON OR BEFORE OCTOBER 1, 2023, AND EACH YEAR 14
THEREAFTER , THE COMPTROLLER AND THE DEPARTMENT JOINTLY SH ALL REPORT 15
TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 16
GOVERNMENT ARTICLE, ON: 17
1. THE NUMBER OF CE RTIFICATIONS AND TAX PAYERS 18
CLAIMING THE CREDIT UNDER THIS SECTION ; 19
2. THE NAME AND PHYSICA L LOCATION OF EACH 20
TAXPAYER ISSUED AN I NITIAL CREDIT CERTIF ICATE; 21
3. THE MAXIMUM CREDIT A MOUNT APPROVED FOR E ACH 22
TAXPAYER; 23
4. THE GEOGRAPHICAL DISTRIBUTION OF THE CREDITS 24
CLAIMED; AND 25
5. ANY OTHER AVAILABLE INFORMATION THE 26
ADMINISTRATION DETERM INES TO BE MEANINGFU L AND APPROPRIATE . 27
(II) THE COMPTROLLER SHALL ENS URE THAT THE 28
INFORMATION IS PRESE NTED AND CLASSIFIED IN A MANNER CONSISTE NT WITH THE 29
CONFIDENTIALITY OF T AX RETURN INFORMATIO N. 30
(I) THE DEPARTMENT , IN CONSULTATION WITH THE COMPTROLLER , 31 12 SENATE BILL 320
SHALL ADOPT REGULATI ONS TO CARRY OUT THI S SECTION. 1
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 2
1, 2022. Section 2 of this Act shall remain effective for a period of 10 years and, at the end 3
of June 30, 2032, Section 2 of this Act, with no further action required by the General 4
Assembly, shall be abrogated and of no further force and effect. 5