Maryland 2022 Regular Session

Maryland Senate Bill SB369 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 111
2		-
3		-	– 1 –
4		-	Chapter 111
5		-	(Senate Bill 369)
6		-
7		-	AN ACT concerning
8		-
9		-	Income Tax – Return Preparation Maryland Earned Income Tax Credit
10		-	Assistance Program for Low–Income Families
11		-
12		-	FOR the purpose of establishing the Income Tax Return Preparation Maryland Earned
13		-	Income Tax Credit Assistance Program for Low–Income Families; requiring the
14		-	Comptroller, for certain taxable years, to prepare provide, as a part of the Program,
15		-	certain income tax returns and amended income tax returns for forms to claim the
16		-	Maryland earned income tax credit to certain eligible taxpayers residents; requiring
17		-	the Comptroller to provide certain notice to eligible taxpayers residents concerning
18		-	the Program; prohibiting requiring a tax collector from assessing a certain penalty
19		-	to waive certain penalties and interest under certain circumstances; and generally
20		-	relating to the Income Tax Return Preparation Maryland Earned Income Tax Credit
21		-	Assistance Program for Low–Income Families.
22		-
23		-	BY adding to
24		-	Article – Tax – General
25		-	Section 2–116
26		-	Annotated Code of Maryland
27		-	(2016 Replacement Volume and 2021 Supplement)
28		-
29		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
30		-	That the Laws of Maryland read as follows:
31		-
32		-	Article – Tax – General
33		-
34		-	2–116.
35		-
36		-	(A) IN THIS SECTION , “PROGRAM” MEANS THE INCOME TAX RETURN
37		-	PREPARATION MARYLAND EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM
38		-	FOR LOW–INCOME FAMILIES.
39		-
40		-	(B) (1) THERE IS AN INCOME TAX RETURN PREPARATION A MARYLAND
41		-	EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM FOR LOW–INCOME
42		-	FAMILIES.
43		-
44		-	(2) THE PURPOSE OF THE PROGRAM IS TO:
45		-
46		-	(I) PROVIDE ELIGIBLE TAX PAYERS PREPARED INCO ME TAX
47		-	RETURNS AND AMENDED INCOME TAX RETURNS B Y USING DATA ALREADY
48		-	COLLECTED BY THE COMPTROLLER F ROM REPORTS FROM EMP LOYERS AND OTHER Ch. 111 2022 LAWS OF MARYLAND
49		-
50		-	– 2 –
51		-	SOURCES IDENTIFY RESIDENTS W HO ARE ELIGIBLE TO C LAIM THE CREDIT UNDE R §
52		-	10–704 OF THIS ARTICLE BUT HAVE FAILED TO CLAIM THE CREDIT; AND
53		-
54		-	(II) ESTABLISH AN OPTIONA L FILING METHOD BY W HICH
55		-	ELIGIBLE TAXPAYERS M AY SUBMIT THOSE RETURNS PROVIDE RESIDENTS
56		-	IDENTIFIED UNDER ITE M (I) OF THIS PARAGRAPH WI TH A STREAMLINED
57		-	MECHANISM TO CLAIM T HE CREDIT UNDER § 10–704 OF THIS ARTICLE.
58		-
59		-	(3) THE COMPTROLLER SHALL ADM INISTER THE PROGRAM.
60		-
61		-	(C) (1) THIS SUBSECTION APPLI ES TO A TAXAB LE YEAR BEGINNING
62		-	AFTER DECEMBER 31, 2024.
63		-
64		-	(2) SUBJECT TO SUBSECTION (D) OF THIS SECTION , THE
65		-	COMPTROLLER SHALL PREPARE PROVIDE, AS PART OF THE PROGRAM, A FORM TO
66		-	CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE TO A NY RESIDENT:
67		-
68		-	(I) A TAX RETURN FOR ANY TAXPAYER :
69		-
70		-	1. WHO IS A MARYLAND RESIDENT ;
71		-
72		-	2. WHO FAILED TO FILE A MARYLAND TAX RETURN F OR
73		-	THE MOST RECENT TAXA BLE YEAR FOR WHICH D ATA IS AVAILABLE FOR WHOM THE
74		-	COMPTROLLER HAS RECEI VED FEDERAL INCOME T AX RETURN INFORMATIO N FOR A
75		-	TAXABLE YEAR DESCRIBED IN § 13–1104(C)(1) OF THIS ARTICLE;
76		-
77		-	3. (II) WHOSE WAGES WERE REP ORTED BY THE
78		-	TAXPAYER’S RESIDENT’S EMPLOYER TO THE COMPTROLLER FOR THAT TAXABLE
79		-	YEAR; AND
80		-
81		-	4. (III) WHO THE COMPTROLLER BELIEVES
82		-	DETERMINES , BASED ON ALL AVAILAB LE DATA, MAY BE ELIGIBLE TO CLAIM THE
83		-	CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THAT TAXABLE YEAR ; AND
84		-
85		-	(IV) WHO FAILED TO CLAIM THE CREDIT UNDER § 10–704 OF
86		-	THIS ARTICLE FOR THA T TAXABLE YEAR ; AND
87		-
88		-	(V) WHO IS AUTHORIZED TO REQUEST A REFUND UND ER §
89		-	13–1104(C)(1) OF THIS ARTICLE.
90		-
91		-	(3) THE COMPTROLLER SHALL PRO VIDE THE FORM REQUIR ED
92		-	UNDER THIS SUBSECTIO N NO LATER THAN 45 DAYS BEFORE THE EXPI RATION OF LAWRENCE J. HOGAN, JR., Governor Ch. 111
93		-
94		-	– 3 –
95		-	THE STATUTE OF LIMIT ATIONS FOR CLAIMING A REFUND UNDER § 13–1104(C)(1) OF
96		-	THIS ARTICLE.
97		-
98		-	(II) AN AMENDED RETURN FOR A NY TAXPAYER WHO IS A
99		-	MARYLAND RESIDENT AND WHO THE COMPTROLLER BELIEVES MAY HAVE BEEN
100		-	ELIGIBLE TO CLAIM TH E CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THE
101		-	CURRENT TAXABLE YEAR OR ANY OF THE 3 IMMEDIATELY PRECEDIN G TAXABLE
102		-	YEARS BUT FAILE D TO CLAIM THE CREDI T ON THE TAXPAYER ’S RETURN.
103		-
104		-	(3) THE COMPTROLLER SHALL USE DATA FROM WAGES REPO RTED
105		-	BY THE TAXPAYER ’S EMPLOYER TO THE COMPTROLLER AND OTHER SOURCES TO
106		-	PREPARE THE RETURN I N ACCORDANCE WITH PA RAGRAPH (2)(I) OF THIS
107		-	SUBSECTION.
108		-
109		-	(D) IN PREPARING A RETURN I N ACCORDANCE WITH SU BSECTION (C)(2)(I)
110		-	OF THIS SECTION PROCESSING THE FORM TO CLAIM THE CREDIT UNDER § 10–704
111		-	OF THIS ARTICLE , THE COMPTROLLER SHALL PREPARE THE RETURN CALCULATE
112		-	THE CREDIT AS THOUGH THE TAXPAYER RESIDENT ELECTED TO USE THE STANDARD
113		-	DEDUCTION UNDER § 10–217 OF THIS ARTICLE TO C OMPUTE MARYLAND TAXABLE
114		-	INCOME.
115		-
116		-	(E) THE COMPTROLLER SHALL DEV ELOP AN ALTERNATIVE METHOD FOR
117		-	AN ELIGIBLE TAXPAYER TO REQUEST THE TAXPA YER’S COMPLETED TAX RETU RN IN
118		-	PAPER FORM .
119		-
120		-	(F) (E) (1) THE COMPTROLLER SHALL NOT IFY EACH TAXPAYER WHO
121		-	IS ELIGIBLE FOR A TAX R ETURN OR AN AMENDED RETURN UNDER RESIDENT
122		-	IDENTIFIED UNDER SUB SECTION (C)(2) OF THIS SECTION THAT TH E PROGRAM IS A
123		-	FILING OPTION METHOD OF CLAIMING T HE CREDIT UNDER § 10–704 OF THIS
124		-	ARTICLE AVAILABLE TO ELIGIBL E TAXPAYERS RESIDENTS.
125		-
126		-	(2) THE NOTIFICATION REQU IRED UNDER PARAGRAPH (1) OF THIS
127		-	SUBSECTION SHALL INC LUDE:
128		-
129		-	(I) A DESCRIPTION OF THE PROGRAM;
130		-
131		-	(II) AN EXPLANATION OF TH E TAXPAYER’S RESIDENT’S
132		-	ELIGIBILITY FOR PART ICIPATION IN THE PROGRAM AND THE TAXPAYER ’S ABILITY
133		-	TO VIEW OR FILE A TAX RETURN PREPARED FOR THE TAXPAYER UND ER THE
134		-	PROGRAM; AND;
135		-
136		-	(III) AN EXPLANATION THAT THE TAXPAYER’S RESIDENT’S
137		-	PARTICIPATION IN THE PROGRAM IS OPTIONAL B UT SUBJECT TO THE LIMITATIO N
138		-	UNDER SUBSECTION (D) OF THIS SECTION; Ch. 111 2022 LAWS OF MARYLAND
139		-
140		-	– 4 –
141		-
142		-	(IV) AN EXPLANATION THAT , NOTWITHSTANDING THE
143		-	PROVISIONS OF THIS S ECTION, THE RESIDENT ’S PARTICIPATION IN T HE PROGRAM
144		-	IS SUBJECT TO THE PR OVISIONS OF THIS ART ICLE RELATING TO THE FILING OF A
145		-	TAX RETURN;
146		-
147		-	(V) THE TIME BY WHICH TH E FORM MUST BE COMPL ETED AND
148		-	RETURNED IN ORDER TO CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE; AND
149		-
150		-	(VI) A STATEMENT THAT THE RESIDENT MAY BE ELIG IBLE FOR,
151		-	IN A SUCCEEDING TAXA BLE YEAR:
152		-
153		-	1. THE FEDERAL EAR NED INCOME CREDIT UN DER § 32
154		-	OF THE INTERNAL REVENUE CODE; AND
155		-
156		-	2. THE CREDIT UNDER § 10–704 OF THIS ARTICLE.
157		-
158		-	(F) ON REQUEST BY A RESID ENT, A TAX COLLECTOR SHAL L WAIVE ANY
159		-	PENALTIES OR INTERES T ON ANY ASSESSMENT OF TAX DUE ON THE FO RM PROVIDED
160		-	TO THE RESIDENT UNDER SUBSE CTION (C)(2) OF THIS SECTION UNLE SS THE TAX
161		-	COLLECTOR REASONABLY BELIEVES THE RESIDEN T KNEW OR SHOULD HAV E KNOWN
162		-	THE TAX WAS MISCALCU LATED.
163		-
164		-	(G) ON OR BEFORE DECEMBER 31, 2026 2025, AND EACH DECEMBER 31
165		-	THEREAFTER THROUGH DECEMBER 31, 2030, THE COMPTROLLER SHALL REP ORT
166		-	TO THE GOVERNOR AND , IN ACCORDANCE WITH § 2–1257 OF THE STATE
167		-	GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY ON:
168		-
169		-	(1) THE EFFECTIVENESS OF THE PROGRAM IN MEETING TH E
170		-	PURPOSE SPECIFIED IN SUBSECTION (B)(2) OF THIS SECTION AND
171		-	RECOMMENDATIONS FOR POTENTIAL STATUTORY OR ADMINISTRATIVE CH ANGES
172		-	TO ENHANCE PARTICIPA TION IN THE PROGRAM;
173		-
174		-	(2) THE NUMBER OF CLAIM FORMS PROVIDED TO RE SIDENTS DURING
175		-	THE PREVIOUS FISCAL YEAR;
176		-
177		-	(3) THE NUMBER OF CLAIM FORMS FILED BY RESID ENTS DURING THE
178		-	PREVIOUS FISCAL YEAR ;
179		-
180		-	(4) THE NUMBER OF REFUND ABLE CREDITS PROVIDE D TO RESIDENTS
181		-	DURING THE PREVIOUS FISCAL YEAR; AND
182		-	LAWRENCE J. HOGAN, JR., Governor Ch. 111
183		-
184		-	– 5 –
185		-	(5) THE TOTAL AMOUNT OF REFUNDABLE CREDITS P ROVIDED TO
186		-	RESIDENTS DURING THE PREVIOUS FISCAL YEAR .
187		-
188		-	(H) THE COMPTROLLER S HALL ADOPT REGULATIO NS TO CARRY OUT THIS
189		-	SECTION.
190		-
191		-	(G) IF A TAXPAYER TIMELY FILES A RETURN PREPA RED IN ACCORDANCE
192		-	WITH THIS SECTION , A TAX COLLECTOR MAY NOT ASSESS A PENALTY UNDER §
193		-	13–701 OF THIS ARTICLE WITH RESPECT TO ANY UNPAI D TAX.
194		-
195		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
196		-	October 1, 2022. It shall remain effective for a period of 8 years and 3 months and, at the
197		-	end of December 31, 2030, this Act, with no further action required by the General
198		-	Assembly, shall be abrogated and of no further force and effect.
199	1
200	2
201		-	Approved by the Governor, April 12, 2022.
	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	+	Italics indicate opposite chamber/conference committee amendments.
	9	+	sb0369
	10	+
	11	+	SENATE BILL 369
	12	+	Q3 (2lr0540)
	13	+	ENROLLED BILL
	14	+	— Budget and Taxation/Ways and Means —
	15	+	Introduced by Senator King
	16	+
	17	+	Read and Examined by Proofreaders:
	18	+
	19	+	_______________________________________________
	20	+	Proofreader.
	21	+	_______________________________________________
	22	+	Proofreader.
	23	+
	24	+	Sealed with the Great Seal and presented to the Governor, for his approval this
	25	+
	26	+	_______ day of _______________ at _________________ _______ o’clock, ________M.
	27	+
	28	+	______________________________________________
	29	+	President.
	30	+
	31	+	CHAPTER ______
	32	+
	33	+	AN ACT concerning 1
	34	+
	35	+	Income Tax – Return Preparation Maryland Earned Income Tax Credit 2
	36	+	Assistance Program for Low–Income Families 3
	37	+
	38	+	FOR the purpose of establishing the Income Tax Return Preparation Maryland Earned 4
	39	+	Income Tax Credit Assistance Program for Low–Income Families; requiring the 5
	40	+	Comptroller, for certain taxable years, to prepare provide, as a part of the Program, 6
	41	+	certain income tax returns and amended income tax returns for forms to claim the 7
	42	+	Maryland earned income tax credit to certain eligible taxpayers residents; requiring 8
	43	+	the Comptroller to provide certain notice to eligible taxpayers residents concerning 9
	44	+	the Program; prohibiting requiring a tax collector from assessing a certain penalty 10
	45	+	to waive certain penalties and interest under certain circumstances; and generally 11
	46	+	relating to the Income Tax Return Preparation Maryland Earned Income Tax Credit 12
	47	+	Assistance Program for Low–Income Families. 13
	48	+
	49	+	BY adding to 14 2 SENATE BILL 369
	50	+
	51	+
	52	+	Article – Tax – General 1
	53	+	Section 2–116 2
	54	+	Annotated Code of Maryland 3
	55	+	(2016 Replacement Volume and 2021 Supplement) 4
	56	+
	57	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 5
	58	+	That the Laws of Maryland read as follows: 6
	59	+
	60	+	Article – Tax – General 7
	61	+
	62	+	2–116. 8
	63	+
	64	+	(A) IN THIS SECTION , “PROGRAM” MEANS THE INCOME TAX RETURN 9
	65	+	PREPARATION MARYLAND EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM 10
	66	+	FOR LOW–INCOME FAMILIES. 11
	67	+
	68	+	(B) (1) THERE IS AN INCOME TAX RETURN PREPARATION A MARYLAND 12
	69	+	EARNED INCOME TAX CREDIT ASSISTANCE PROGRAM FOR LOW–INCOME 13
	70	+	FAMILIES. 14
	71	+
	72	+	(2) THE PURPOSE OF THE PROGRAM IS TO: 15
	73	+
	74	+	(I) PROVIDE ELIGIBLE TAX PAYERS PREPARED INCO ME TAX 16
	75	+	RETURNS AND AMENDED INCOME TAX RETURNS B Y USING DATA ALREADY 17
	76	+	COLLECTED BY THE COMPTROLLER FROM REPORTS FROM EMPLOYE RS AND OTHER 18
	77	+	SOURCES IDENTIFY RESIDENTS W HO ARE ELIGIBLE TO C LAIM THE CREDIT UNDE R § 19
	78	+	10–704 OF THIS ARTICLE BUT HAVE FAILED TO CLAIM THE CREDIT; AND 20
	79	+
	80	+	(II) ESTABLISH AN OPTIONA L FILING METHOD BY W HICH 21
	81	+	ELIGIBLE TAXPAYERS M AY SUBMIT THO SE RETURNS PROVIDE RESIDENTS 22
	82	+	IDENTIFIED UNDER ITE M (I) OF THIS PARAGRAPH WI TH A STREAMLINED 23
	83	+	MECHANISM TO CLAIM T HE CREDIT UNDER § 10–704 OF THIS ARTICLE. 24
	84	+
	85	+	(3) THE COMPTROLLER SHALL ADM INISTER THE PROGRAM. 25
	86	+
	87	+	(C) (1) THIS SUBSECTION APPLI ES TO A TAXABLE Y EAR BEGINNING 26
	88	+	AFTER DECEMBER 31, 2024. 27
	89	+
	90	+	(2) SUBJECT TO SUBSECTION (D) OF THIS SECTION , THE 28
	91	+	COMPTROLLER SHALL PREPARE PROVIDE, AS PART OF THE PROGRAM, A FORM TO 29
	92	+	CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE TO A NY RESIDENT: 30
	93	+
	94	+	(I) A TAX RETURN FOR ANY TAXPAYER: 31
	95	+
	96	+	1. WHO IS A MARYLAND RESIDENT ; 32 SENATE BILL 369 3
	97	+
	98	+
	99	+
	100	+	2. WHO FAILED TO FILE A MARYLAND TAX RETURN F OR 1
	101	+	THE MOST RECENT TAXA BLE YEAR FOR WHICH D ATA IS AVAILABLE FOR WHOM THE 2
	102	+	COMPTROLLER HAS RECEI VED FEDERAL INCOME T AX RETURN INFORMATIO N FOR A 3
	103	+	TAXABLE YEAR DESCRIBED IN § 13–1104(C)(1) OF THIS ARTICLE; 4
	104	+
	105	+	3. (II) WHOSE WAGES WERE REP ORTED BY THE 5
	106	+	TAXPAYER’S RESIDENT’S EMPLOYER TO THE COMPTROLLER FOR THAT TAXABLE 6
	107	+	YEAR; AND 7
	108	+
	109	+	4. (III) WHO THE COMPTROLLER BELIEVES 8
	110	+	DETERMINES , BASED ON ALL AVAILAB LE DATA, MAY BE ELIGIBLE TO CLAIM THE 9
	111	+	CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THAT TAXABLE YEAR ; AND 10
	112	+
	113	+	(IV) WHO FAILED TO CLAIM THE CREDIT UNDER § 10–704 OF 11
	114	+	THIS ARTICLE FOR THA T TAXABLE YEAR ; AND 12
	115	+
	116	+	(V) WHO IS AUTHORIZED TO REQUEST A REFUND UND ER § 13
	117	+	13–1104(C)(1) OF THIS ARTICLE. 14
	118	+
	119	+	(3) THE COMPTROLLER SHALL PRO VIDE THE FORM REQUIR ED 15
	120	+	UNDER THIS SUBSECTIO N NO LATER THAN 45 DAYS BEFORE THE EXPI RATION OF 16
	121	+	THE STATUTE OF LIMIT ATIONS FOR CLAIMING A REFUND UNDER § 13–1104(C)(1) OF 17
	122	+	THIS ARTICLE. 18
	123	+
	124	+	(II) AN AMENDED RETURN FOR A NY TAXPAYER WHO IS A 19
	125	+	MARYLAND RESIDENT AND WHO THE COMPTROLLER BELIEVES MAY HAVE BEEN 20
	126	+	ELIGIBLE TO CLAIM TH E CREDIT UNDER § 10–704 OF THIS ARTICLE FOR THE 21
	127	+	CURRENT TAXABLE YEAR OR ANY OF THE 3 IMMEDIATELY PRECEDIN G TAXABLE 22
	128	+	YEARS BUT FAILE D TO CLAIM THE CREDI T ON THE TAXPAYER ’S RETURN. 23
	129	+
	130	+	(3) THE COMPTROLLER SHALL USE DATA FROM WAGES REPO RTED 24
	131	+	BY THE TAXPAYER ’S EMPLOYER TO THE COMPTROLLER AND OTHER SOURCES TO 25
	132	+	PREPARE THE RETURN I N ACCORDANCE WITH PA RAGRAPH (2)(I) OF THIS 26
	133	+	SUBSECTION. 27
	134	+
	135	+	(D) IN PREPARING A RETURN I N ACCORDANCE WITH SU BSECTION (C)(2)(I) 28
	136	+	OF THIS SECTION PROCESSING THE FORM TO CLAIM THE CREDIT UNDER § 10–704 29
	137	+	OF THIS ARTICLE , THE COMPTROLLER SHALL PREPARE THE RETURN CALCULATE 30
	138	+	THE CREDIT AS THOUGH THE TAXPAYER RESIDENT ELECTED TO USE THE STANDARD 31
	139	+	DEDUCTION UNDER § 10–217 OF THIS ARTICLE TO C OMPUTE MARYLAND TAXABLE 32
	140	+	INCOME. 33
	141	+	4 SENATE BILL 369
	142	+
	143	+
	144	+	(E) THE COMPTROLLER SHALL DEV ELOP AN ALTERNATIVE METHOD FOR 1
	145	+	AN ELIGIBLE TAXPAYER TO REQUEST THE TAXPA YER’S COMPLETED TAX RETU RN IN 2
	146	+	PAPER FORM . 3
	147	+
	148	+	(F) (E) (1) THE COMPTROLLER SHALL NOTI FY EACH TAXPAYER WHO 4
	149	+	IS ELIGIBLE FOR A TAX R ETURN OR AN AMENDED RETURN UNDER RESIDENT 5
	150	+	IDENTIFIED UNDER SUB SECTION (C)(2) OF THIS SECTION THAT TH E PROGRAM IS A 6
	151	+	FILING OPTION METHOD OF CLAIMING T HE CREDIT UNDER § 10–704 OF THIS 7
	152	+	ARTICLE AVAILABLE TO ELIGIBLE TAXPAYERS RESIDENTS. 8
	153	+
	154	+	(2) THE NOTIFICATION REQU IRED UNDER PARAGRAPH (1) OF THIS 9
	155	+	SUBSECTION SHALL INC LUDE: 10
	156	+
	157	+	(I) A DESCRIPTION OF THE PROGRAM; 11
	158	+
	159	+	(II) AN EXPLANATION OF TH E TAXPAYER’S RESIDENT’S 12
	160	+	ELIGIBILITY FOR PART ICIPATION IN THE PROGRAM AND THE TAXPAYER ’S ABILITY 13
	161	+	TO VIEW OR FILE A TAX RETURN PREPARED FOR THE TAXPAYER UND ER THE 14
	162	+	PROGRAM; AND; 15
	163	+
	164	+	(III) AN EXPLANATION THAT THE TAXPAYER’S RESIDENT’S 16
	165	+	PARTICIPATION IN THE PROGRAM IS OPTIONAL B UT SUBJECT TO THE LIMITATIO N 17
	166	+	UNDER SUBSECTION (D) OF THIS SECTION; 18
	167	+
	168	+	(IV) AN EXPLANATION THAT , NOTWITHSTANDING THE 19
	169	+	PROVISIONS OF THIS S ECTION, THE RESIDENT ’S PARTICIPATION IN T HE PROGRAM 20
	170	+	IS SUBJECT TO THE PR OVISIONS OF THIS ART ICLE RELATING TO THE FILING OF A 21
	171	+	TAX RETURN; 22
	172	+
	173	+	(V) THE TIME BY WHICH TH E FORM MUST BE COMPL ETED AND 23
	174	+	RETURNED IN ORDER TO CLAIM THE CREDIT UND ER § 10–704 OF THIS ARTICLE; AND 24
	175	+
	176	+	(VI) A STATEMENT THAT THE RESIDENT MAY BE ELIG IBLE FOR, 25
	177	+	IN A SUCCEEDING TAXA BLE YEAR: 26
	178	+
	179	+	1. THE FEDERAL EARNED INCOME CREDIT UNDER § 32 27
	180	+	OF THE INTERNAL REVENUE CODE; AND 28
	181	+
	182	+	2. THE CREDIT UNDER § 10–704 OF THIS ARTICLE. 29
	183	+
	184	+	(F) ON REQUEST BY A RESID ENT, A TAX COLLECTOR SHAL L WAIVE ANY 30
	185	+	PENALTIES OR INTERES T ON ANY ASSESSMENT OF TAX DUE ON THE FO RM PROVIDED 31
	186	+	TO THE RESIDENT UNDER S UBSECTION (C)(2) OF THIS SECTION UNLE SS THE TAX 32 SENATE BILL 369 5
	187	+
	188	+
	189	+	COLLECTOR REASONABLY BELIEVES THE RESIDEN T KNEW OR SHOULD HAV E KNOWN 1
	190	+	THE TAX WAS MISCALCU LATED. 2
	191	+
	192	+	(G) ON OR BEFORE DECEMBER 31, 2026 2025, AND EACH DECEMBER 31 3
	193	+	THEREAFTER THROUGH DECEMBER 31, 2030, THE COMPTROLLER SHALL REP ORT 4
	194	+	TO THE GOVERNOR AND , IN ACCORDANCE WITH § 2–1257 OF THE STATE 5
	195	+	GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY ON: 6
	196	+
	197	+	(1) THE EFFECTIVENESS OF THE PROGRAM IN MEETING TH E 7
	198	+	PURPOSE SPECIFIED IN SUBSECTION (B)(2) OF THIS SECTION AND 8
	199	+	RECOMMENDATIONS FOR POTENTIAL STATUTORY OR ADMINISTRATIVE CH ANGES 9
	200	+	TO ENHANCE PARTICIPA TION IN THE PROGRAM; 10
	201	+
	202	+	(2) THE NUMBER OF CLAIM FORMS PROVIDED TO RE SIDENTS DURING 11
	203	+	THE PREVIOUS FISCAL YEAR; 12
	204	+
	205	+	(3) THE NUMBER OF CLAIM FORMS FILED BY RESID ENTS DURING THE 13
	206	+	PREVIOUS FISCAL YEAR ; 14
	207	+
	208	+	(4) THE NUMBER OF REFUND ABLE CREDITS PROVIDE D TO RESIDENTS 15
	209	+	DURING THE PREVIOUS FISCAL YEAR; AND 16
	210	+
	211	+	(5) THE TOTAL AMOUNT OF REFUNDABLE CREDITS P ROVIDED TO 17
	212	+	RESIDENTS DURING THE PREVIOUS FISCAL YEAR . 18
	213	+
	214	+	(H) THE COMPTROLLER SHAL L ADOPT REGULATIONS TO CARRY OUT THIS 19
	215	+	SECTION. 20
	216	+
	217	+	(G) IF A TAXPAYER TIMELY FILES A RETURN PREPA RED IN ACCORDANCE 21
	218	+	WITH THIS SECTION , A TAX COLLECTOR MAY NOT ASSESS A PENALTY UNDER § 22
	219	+	13–701 OF THIS ARTICLE WITH RESPECT TO ANY UNPAI D TAX. 23
	220	+
	221	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 24
	222	+	October 1, 2022. It shall remain effective for a period of 8 years and 3 months and, at the 25
	223	+	end of December 31, 2030, this Act, with no further action required by the General 26
	224	+	Assembly, shall be abrogated and of no further force and effect. 27
	225	+
	226	+
	227	+