EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0051*
SENATE BILL 51
J1, Q3 2lr0410
(PRE–FILED)
By: Senator Jackson
Requested: August 26, 2021
Introduced and read first time: January 12, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Maryland Pediatric Cancer Fund – Establishment and Income Tax Checkoff 2
FOR the purpose of establishing the Maryland Pediatric Cancer Fund; requiring the 3
Secretary of Health to adopt regulations to implement a pediatric cancer research 4
grant program; requiring the Comptroller to include a checkoff on individual income 5
tax return forms for voluntary contributions to the Fund and to include certain 6
information in each individual income tax return package; and generally relating to 7
the Maryland Pediatric Cancer Fund. 8
BY adding to 9
Article – Health – General 10
Section 20–120 to be under the new part “Part V. Pediatric Cancer” 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2021 Supplement) 13
BY adding to 14
Article – Tax – General 15
Section 2–112.1 and 10–804(l) 16
Annotated Code of Maryland 17
(2016 Replacement Volume and 2021 Supplement) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20
Article – Health – General 21
20–118. RESERVED. 22
20–119. RESERVED. 23 2 SENATE BILL 51
PART V. PEDIATRIC CANCER. 1
20–120. 2
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 3
INDICATED. 4
(2) “FUND” MEANS THE MARYLAND PEDIATRIC CANCER FUND 5
ESTABLISHED UNDER TH IS SECTION. 6
(3) “INCOME TAX CHECKOFF S YSTEM” MEANS THE CHECKOFF 7
SYSTEM ESTABLISHED U NDER § 2–116 OF THE TAX – GENERAL ARTICLE. 8
(4) “PEDIATRIC CANCER RESE ARCH” INCLUDES RESEARCH TO 9
DEVELOP AND ADVANCE THE UNDERSTANDING OF PEDIATRIC CANCER AND THE 10
TECHNIQUES AND MODALITIES E FFECTIVE IN THE PREV ENTION, CURE, SCREENING, 11
AND TREATMENT OF PED IATRIC CANCER. 12
(B) (1) THERE IS A MARYLAND PEDIATRIC CANCER FUND. 13
(2) THE NET PROCEEDS FROM CONTRIBUTIONS UNDER THE INCOME 14
TAX CHECKOFF SYSTEM AND ANY OTHER DONATI ONS TO THE FUND SHALL BE 15
CREDITED TO THE FUND. 16
(3) THE SECRETARY SHALL ADMIN ISTER THE FUND. 17
(4) THE FUND SHALL BE USED ON LY FOR PEDIATRIC CANCER 18
RESEARCH, PREVENTION , AND TREATMENT AS PROVIDED IN SUBSE CTION (C) OF 19
THIS SECTION. 20
(5) THE FUND SHALL BE MAINTAINED FOR THE P URPOSES STATED IN 21
THIS SECTION AND UNS PENT PORTIONS OF THE FUND SHALL REMAIN IN THE FUND 22
AND MAY NOT REVERT T O THE GENERAL FUND OF THE STATE. 23
(6) MONEY EXPENDED FROM T HE FUND FOR PEDIATRIC CANCER 24
RESEARCH, PREVENTION , AND TREATMENT IS SUPPLEMENTAL AND IS NOT 25
INTENDED TO TAKE THE PLACE OF FUNDING THA T WOULD OTHERWISE BE 26
APPROPRIATED TO THE DEPARTMENT FOR PEDIATRIC CANCER RESEARCH , 27
PREVENTION , AND TREATMENT . 28
(7) ALL EXPENDITURES FROM THE FUND SHALL BE MADE ON LY IN 29
ACCORDANCE WITH AN APPROPRIATION APPROV ED BY THE GENERAL ASSEMBLY IN 30 SENATE BILL 51 3
THE ANNUAL STATE BUDGET OR THROU GH AN APPROVED BUDGE T AMENDMENT 1
UNDER §§ 7–209 AND 7–210 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 2
(C) (1) THE SECRETARY MAY DISTRIB UTE NOT MORE THAN 5% OF THE 3
NET PROC EEDS OF THE FUND TO A PROMOTIONAL ACCOUNT TO BE USED T O 4
PROMOTE FURTHER DONA TIONS TO THE FUND. 5
(2) (I) AFTER MAKING THE DIST RIBUTION ALLOWED UND ER 6
PARAGRAPH (1) OF THIS SUBSECTION , THE SECRETARY SHALL USE T HE REMAINDER 7
OF THE NET PROCEEDS OF THE FUND ONLY TO PROVIDE GRANTS TO ELIGIBLE 8
PHYSICIANS, HOSPITALS, LABORATORIES , EDUCATIONAL INSTITUT IONS, AND 9
OTHER ORGANIZATIONS AND PE RSONS TO CONDUCT PEDIATRIC CANCER 10
RESEARCH, PREVENTION , AND TREATMENT . 11
(II) MONEY RECEIVED FROM T HE GRANT PROGRAM UND ER 12
THIS SECTION MAY NOT BE USED TO PAY FOR I NSTITUTIONAL OVERHEA D EXPENSES, 13
ORGANIZATIONAL EXPEN SES, OR CHARGES THAT ARE NOT DIRECTLY RELATED TO 14
PEDIATRIC CANCER RES EARCH, PREVENTION , OR TREATMENT OR EXPE NSES 15
ARISING FROM COMMUNITY –BASED SUPPORT SERVIC ES. 16
(D) (1) ON OR BEFORE AUGUST 31 EACH YEAR, THE SECRETARY SHALL 17
SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF 18
THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND. 19
(2) THE REPORT REQUIRED UNDER T HIS SUBSECTION SHALL 20
INCLUDE: 21
(I) THE GROSS AMOUNT OF D ONATIONS TO THE FUND 22
THROUGH THE INCOME T AX CHECKOFF SYSTEM A ND OTHERWISE ; 23
(II) THE COST OF ADMINISTR ATION BY THE COMPTROLLER OF 24
THE INCOME TAX CHECK OFF SYSTEM; 25
(III) A DESCRIPTION OF PROMO TIONAL EFFORTS UNDER TAKEN 26
WITH MONEY FROM THE FUND; AND 27
(IV) A DETAILED ACCOUNTING OF THE USE OF THE FUND. 28
(E) THE SECRETARY SHALL ADOPT REGULATIONS TO IMPLE MENT A 29
PEDIATRIC CANCER RESEARCH GRAN T PROGRAM UNDER THIS SECTION. 30
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 31
as follows: 32
4 SENATE BILL 51
Article – Tax – General 1
2–112.1. 2
(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 3
INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “MARYLAND 4
PEDIATRIC CANCER FUND CONTRIBUTION ”. 5
(2) THE CHECKOFF SHALL ST ATE THAT: 6
(I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT 7
RETURN, MAY CONTRIBUTE TO TH E MARYLAND PEDIATRIC CANCER FUND THE 8
AMOUNT DESIGNATED BY THE INDIVIDUAL ; AND 9
(II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMO UNT OF THE 10
CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR 11
2. IF THE INDIVIDUAL IS NOT ENTITLED TO A RE FUND, 12
THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME 13
TAX TO BE PAID WITH THE RETURN. 14
(3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL 15
INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE 16
MARYLAND PEDIATRIC CANCER FUND WAS ESTABLISHED AND THE PURPOSES FOR 17
WHICH THE FUND MAY BE USED . 18
(B) THE COMPTROLLER SHALL : 19
(1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE 20
STATE TREASURER FOR THE MON EY COLLECTED ; 21
(2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE 22
AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF SYSTEM TO AN 23
ADMINISTRATIVE COST ACCOUNT; AND 24
(3) AFTER THE DISTRIBUTI ON UNDER ITEM (2) OF THIS SUBSECTION , 25
DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION 26
TO THE MARYLAND PEDIATRIC CANCER FUND ESTABLISHED UNDE R § 20–120 OF 27
THE HEALTH – GENERAL ARTICLE. 28
10–804. 29
(L) AN INDIVIDUAL MAY DESIGNATE A CONT RIBUTION TO THE MARYLAND 30
PEDIATRIC CANCER FUND, ESTABLISHED UNDER § 20–120 OF THE HEALTH – 31 SENATE BILL 51 5
GENERAL ARTICLE, BY THE CHECKOFF SYST EM ON THE RETURN . 1
SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 2
applicable to all taxable years beginning after December 31, 2021. 3
SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect July 4
1, 2022. 5