EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0443*
SENATE BILL 443
Q3 2lr2467
CF 2lr2209
By: Senator Jackson
Introduced and read first time: January 26, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Credit for Pet–Friendly Rental Dwelling Units 2
FOR the purpose of allowing certain landlords a credit against the State income tax for 3
certain rental dwelling units in which, during the taxable year, a landlord permits 4
certain tenants to reside with companion animals; requiring the Comptroller to 5
maintain and publish on the Comptroller’s website certain information; and 6
generally relating to a credit against the State income tax for pet–friendly rental 7
dwelling units. 8
BY adding to 9
Article – Tax – General 10
Section 10–754 11
Annotated Code of Maryland 12
(2016 Replacement Volume and 2021 Supplement) 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15
Article – Tax – General 16
10–754. 17
(A) IN THIS SECTION, “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED 18
IN § 6–801 OF THE ENVIRONMENT ARTICLE. 19
(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A LANDLORD MAY 20
CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN A N AMOUNT EQU AL TO $200 21
FOR EACH RENTAL DWEL LING UNIT IN WHICH , DURING THE TAXABLE Y EAR, THE 22
LANDLORD PERMITS THE LANDLORD’S TENANT TO RESIDE W ITH A COMPANION 23
ANIMAL. 24 2 SENATE BILL 443
(C) (1) FOR EACH TAXABLE YEAR , THE CREDIT ALLOWED U NDER THIS 1
SECTION MAY NOT EXCE ED THE LESSER OF : 2
(I) $2,000; OR 3
(II) THE STATE INCOME TAX FOR THAT TAXABLE YEAR , 4
CALCULATED BEFORE TH E APPLICATION OF THE CREDITS UNDER THIS S ECTION 5
AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE , BUT AFTER THE APPLIC ATION OF 6
OTHER CREDITS ALLOWA BLE UNDER THIS SUBTI TLE. 7
(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 8
NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 9
(D) (1) A LANDLORD CLAIMING TH E CREDIT UNDER THIS SECTION MAY 10
IMPOSE A LIMITATION ON THE TOTAL NUMBER OF COMPANION ANIMALS WITH 11
WHICH A TENANT MA Y RESIDE. 12
(2) A LANDLORD CLAIMING TH E CREDIT UNDER THIS SECTION MAY 13
NOT IMPOSE: 14
(I) A NON–REFUNDABLE PET FEE O N THE TENANT WHO 15
RESIDES WITH A COMPA NION ANIMAL; OR 16
(II) BREED OR SIZE RESTRI CTIONS ON THE COMPAN ION ANIMAL 17
WITH WHICH THE TENAN T SEEKS TO RESIDE . 18
(E) IN ORDER TO CLAIM THE CREDIT ALLOWED UNDER THIS SECTION, THE 19
LANDLORD SHALL FILE WITH THE LANDLORD ’S INCOME TAX RETURN : 20
(1) A LIST OF EACH PROPE RTY AT WHICH THE LAN DLORD PERMITS 21
THE LANDLORD ’S RESIDENTIAL RENTAL HOUSING TENANTS TO RESIDE WITH 22
COMPANION ANIMALS IN THE TENANT’S RENTAL DWELLING UN IT AND FOR WHICH 23
THE LANDLORD IS CLAI MING THE CREDIT UNDE R THIS SECTION; AND 24
(2) A COPY OF THE LANDLO RD’S POLICIES GOVERNING COMPANION 25
ANIMALS WITH RESPECT TO THE PROPERTY . 26
(F) NOTWITHSTANDING THE L IMITATIONS UNDER TITLE 13, SUBTITLE 2 OF 27
THIS ARTICLE , THE COMPTROLLER SHALL MAI NTAIN AND PUBLISH ON THE 28
COMPTROLLER ’S WEBSITE A LIST OF LANDLORDS WHO CLAIM THE CREDIT 29
ALLOWED UNDER THIS S ECTION AND THE PROPE RTIES AT WHICH EACH LANDLORD 30 SENATE BILL 443 3
PERMITS THE LANDLORD ’S RESIDENTIAL RENTAL HOUSING TENANTS TO R ESIDE 1
WITH COMPANION ANIMA LS IN THE TENANT’S RENTAL DWELLING UN IT. 2
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
1, 2022, and shall be applicable to all taxable years beginning after December 31, 2021, but 4
before January 1, 2024. It shall remain effective for a period 2 years and, at the end of June 5
30, 2024, this Act, with no further action required by the General Assembly, shall be 6
abrogated and of no further force and effect. 7