EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0051*
SENATE BILL 51
J1, Q3 2lr0410
(PRE–FILED)
By: Senator Jackson Senators Jackson, Corderman, Eckardt, Edwards, Elfreth,
Griffith, Guzzone, King, McCray, Rosapepe, Salling, Young, and Zucker
Requested: August 26, 2021
Introduced and read first time: January 12, 2022
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 5, 2022
CHAPTER ______
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 2 SENATE BILL 51
Article – Health – General 1
20–118. RESERVED. 2
20–119. RESERVED. 3
PART V. PEDIATRIC CANCER. 4
20–120. 5
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 6
INDICATED. 7
(2) “FUND” MEANS THE MARYLAND PEDIATRIC CANCER FUND 8
ESTABLISHED UNDER TH IS SECTION. 9
(3) “INCOME TAX CHECKOFF S YSTEM” MEANS THE CHECKOFF 10
SYSTEM ESTABLISHED U NDER § 2–116 OF THE TAX – GENERAL ARTICLE. 11
(4) (3) “PEDIATRIC CANCER RESE ARCH” INCLUDES RESEARCH TO 12
DEVELOP AND ADVANCE THE UNDERSTANDING OF PEDIATRIC CANCER AND THE 13
TECHNIQUES AND MODALITIES EFFEC TIVE IN THE PREVENTI ON, CURE, SCREENING, 14
AND TREATMENT OF PED IATRIC CANCER. 15
(B) (1) THERE IS A MARYLAND PEDIATRIC CANCER FUND. 16
(2) THE NET PROCEEDS FROM CONTRIBUTIONS UNDER THE INCOME 17
TAX CHECKOFF SYSTEM AND ANY OTHER DONATI ONS TO THE FUND SHALL BE 18
CREDITED TO THE FUND. 19
(2) THE FUND CONSISTS OF : 20
(I) MONEY APPROPRIATED IN THE STATE BUDGET TO THE 21
FUND; AND 22
(II) ANY DONATIONS OR OTHE R MONEY FROM ANY OTH ER 23
SOURCE ACCEPTED FOR THE BENEFIT OF THE FUND. 24
(3) THE SECRETARY SHALL ADMINISTER THE FUND. 25
(4) THE FUND SHALL BE USED ON LY FOR PEDIATRIC CAN CER 26
RESEARCH, PREVENTION , AND TREATMENT AS PRO VIDED IN SUBSECTION (C) OF 27
THIS SECTION. 28
SENATE BILL 51 3
(5) THE FUND SHALL BE MAINTAI NED FOR THE PURPOSES STATED IN 1
THIS SECTION AND UNS PENT PORTIONS OF THE FUND SHALL REMAIN IN THE FUND 2
AND MAY NOT REVERT T O THE GENERAL FUND OF THE STATE. 3
(6) MONEY EXPENDED FROM T HE FUND FOR PEDIATRIC CA NCER 4
RESEARCH, PREVENTION , AND TREATMENT IS SUP PLEMENTAL AND IS NOT 5
INTENDED TO TAKE THE PLACE OF FUNDING T HAT WOULD OTHERWISE BE 6
APPROPRIATED TO THE DEPARTMENT FOR PEDIAT RIC CANCER RESEARCH , 7
PREVENTION , AND TREATMENT . 8
(7) ALL EXPENDITURES FROM THE FUND SHALL BE MADE ON LY IN 9
ACCORDANCE WITH AN A PPROPRIATION APPROVE D BY THE GENERAL ASSEMBLY IN 10
THE ANNUAL STATE BUDGET OR THROUGH AN APPROVED BUDGET A MENDMENT 11
UNDER §§ 7–209 AND 7–210 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 12
(8) (I) FOR FISCAL YEAR 2023, THE GOVERNOR SHALL INCLUD E IN 13
THE ANNUAL BUDGET BI LL AN APPROPRIATION OF $5,000,000 TO THE FUND. 14
(II) IF $5,000,000 IS NOT INCLUDED IN T HE ANNUAL BUDGET 15
BILL FOR FISCAL YEAR 2023, THEN THE GOVERNOR SHALL INCLUD E IN THE ANNUAL 16
BUDGET BILL FOR FISC AL YEAR 2024 AN APPROPRIATION OF $5,000,000 TO THE 17
FUND. 18
(C) (1) THE EACH YEAR, THE SECRETARY MAY DISTRIB UTE NOT MORE 19
THAN 5% OF THE NET PROCEEDS OF THE FUND TO A PROMOTIONAL ACCOUNT TO BE 20
USED TO PROMOTE FURT HER DONATIONS TO THE FUND. 21
(2) (I) AFTER MAKING THE DIST RIBUTION ALLOWED UND ER 22
PARAGRAPH (1) OF THIS SUBSECTION , THE SECRETARY SHALL USE T HE REMAINDER 23
OF THE NET PROCEEDS OF THE FUND ONLY TO PROVIDE GRANTS TO ELIGIBLE 24
PHYSICIANS, HOSPITALS, LABORATORIES , EDUCATIONAL INSTITUT IONS, AND 25
OTHER ORGANIZATIONS AND PE RSONS TO CONDUCT PED IATRIC CANCER 26
RESEARCH, PREVENTION , AND TREATMENT . 27
(II) MONEY RECEIVED FROM T HE GRANT PROGRAM UND ER 28
THIS SECTION MAY NOT BE USED TO PAY FOR I NSTITUTIONAL OVERHEA D EXPENSES, 29
ORGANIZATIONAL EXPEN SES, OR CHARGES THA T ARE NOT DIRECTLY R ELATED TO 30
PEDIATRIC CANCER RES EARCH, PREVENTION , OR TREATMENT OR EXPE NSES 31
ARISING FROM COMMUNI TY–BASED SUPPORT SERVIC ES. 32
(D) (1) ON OR BEFORE AUGUST 31 EACH YEAR, THE SECRETARY SHALL 33
SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDA NCE WITH § 2–1257 OF 34
THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND. 35
4 SENATE BILL 51
(2) THE REPORT REQUIRED U NDER THIS SUBSECTION SHALL 1
INCLUDE: 2
(I) THE GROSS AMOUNT OF D ONATIONS TO THE FUND 3
THROUGH THE INCOME T AX CHECKOFF SYSTEM A ND OTHERWISE ; 4
(II) THE COST OF ADMINISTR ATION BY THE COMPTROLLER OF 5
THE INCOME TAX CHECK OFF SYSTEM; 6
(III) (I) A DESCRIPTION OF PROMO TIONAL EFFORTS 7
UNDERTAKEN WITH MONE Y FROM THE FUND; AND 8
(IV) (II) A DETAILED ACCOUNTING OF THE USE OF THE FUND. 9
(E) THE SECRETARY SHALL ADOPT REGULATIONS TO IMPLE MENT A 10
PEDIATRIC CANCER RES EARCH GRANT PROGRAM UNDER THIS SECTION . 11
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 12
as follows: 13
Article – Tax – General 14
2–112.1. 15
(A) (1) THE COMPTROLLER SHALL INCLUDE ON THE INDIVIDUAL 16
INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “MARYLAND 17
PEDIATRIC CANCER FUND CONTRIBUTION ”. 18
(2) THE CHECKOFF SHALL ST ATE THAT: 19
(I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT 20
RETURN, MAY CONTRIBUTE TO THE MARYLAND PEDIATRIC CANCER FUND THE 21
AMOUNT DESIGNATED BY THE INDIVIDUAL ; AND 22
(II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMOUNT OF THE 23
CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR 24
2. IF THE INDIVIDUAL IS NOT ENTITLED TO A R EFUND, 25
THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME 26
TAX TO BE PAID WITH THE RETURN. 27
(3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL 28
INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE 29
MARYLAND PEDIATRIC CANCER FUND WAS ESTABLISHED AND THE PURPOSES FOR 30
WHICH THE FUND MAY BE USED . 31 SENATE BILL 51 5
(B) THE COMPTROLLER SHALL : 1
(1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE 2
STATE TREASURER FOR THE MON EY COLLECTED ; 3
(2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE 4
AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF SYSTEM TO AN 5
ADMINISTRATIVE COST ACCOUNT; AND 6
(3) AFTER THE DISTRIBUTI ON UNDER ITEM (2) OF THIS SUBSECTION , 7
DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION 8
TO THE MARYLAND PEDIATRIC CANCER FUND ESTABLISHED UNDE R § 20–120 OF 9
THE HEALTH – GENERAL ARTICLE. 10
10–804. 11
(L) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTIO N TO THE MARYLAND 12
PEDIATRIC CANCER FUND, ESTABLISHED UNDER § 20–120 OF THE HEALTH – 13
GENERAL ARTICLE, BY THE CHECKOFF S YSTEM ON THE RETURN . 14
SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 15
applicable to all taxable years beginning after December 31, 2021. 16
SECTION 4. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 17
July 1, 2022. 18
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.