LAWRENCE J. HOGAN, JR., Governor Ch. 254
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Chapter 254
(Senate Bill 51)
AN ACT concerning
Maryland Pediatric Cancer Fund – Establishment and Income Tax Checkoff
FOR the purpose of establishing the Maryland Pediatric Cancer Fund; requiring the
Secretary of Health to adopt regulations to implement a pediatric cancer research
grant program; requiring the Comptroller to include a checkoff on individual income
tax return forms for voluntary contributions to the Fund and to include certain
information in each individual income tax return package; and generally relating to
the Maryland Pediatric Cancer Fund.
BY adding to
Article – Health – General
Section 20–120 to be under the new part “Part V. Pediatric Cancer”
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY adding to
Article – Tax – General
Section 2–112.1 and 10–804(l)
Annotated Code of Maryland
(2016 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Health – General
20–118. RESERVED.
20–119. RESERVED.
PART V. PEDIATRIC CANCER.
20–120.
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) “FUND” MEANS THE MARYLAND PEDIATRIC CANCER FUND
ESTABLISHED UNDER TH IS SECTION.
Ch. 254 2022 LAWS OF MARYLAND
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(3) “INCOME TAX CHECKOFF S YSTEM” MEANS THE CHECKOFF
SYSTEM ESTABLISHED U NDER § 2–116 OF THE TAX – GENERAL ARTICLE.
(4) (3) “PEDIATRIC CANCER RESE ARCH” INCLUDES RESEARCH TO
DEVELOP AND ADVANCE THE UNDERSTANDING OF PEDIATRIC CANCER AND THE
TECHNIQUES AND MODAL ITIES EFFECTIVE IN T HE PREVENTION , CURE, SCREENING,
AND TREATMENT OF PED IATRIC CANCER.
(B) (1) THERE IS A MARYLAND PEDIATRIC CANCER FUND.
(2) THE NET PROCEEDS FROM CONTRIBUTIONS UNDER THE INCOME
TAX CHECKOFF SYSTEM AND ANY OTHER DONATI ONS TO THE FUND SHALL BE
CREDITED TO THE FUND.
(2) THE FUND CONSISTS OF :
(I) MONEY APPROPRIATED IN THE STATE BUDGET TO THE
FUND; AND
(II) ANY DONATIONS OR OTHE R MONEY FROM ANY OTH ER
SOURCE ACCEPTED FOR THE BENEFIT OF THE FUND.
(3) THE SECRETARY SHALL ADMIN ISTER THE FUND.
(4) THE FUND SHALL BE USED ON LY FOR PEDIATRIC CAN CER
RESEARCH, PREVENTION , AND TREATMENT AS PRO VIDED IN SUBSECTION (C) OF
THIS SECTION.
(5) THE FUND SHALL BE MAINTAI NED FOR THE PURPOSES STATED IN
THIS SECTION AND UNS PENT PORTIONS OF THE FUND SHALL REMAIN IN THE FUND
AND MAY NOT REVERT T O THE GENERAL FUND OF THE STATE.
(6) MONEY EXPENDED FROM T HE FUND FOR PEDIATRIC CANCER
RESEARCH, PREVENTION , AND TREATMENT IS SUP PLEMENTAL AND IS NOT
INTENDED TO TAKE THE PLACE OF FUNDING THA T WOULD OTHERWISE BE
APPROPRIATED TO THE DEPARTMENT FOR PEDIAT RIC CANCER RESEARCH ,
PREVENTION , AND TREATMENT .
(7) ALL EXPENDITU RES FROM THE FUND SHALL BE MADE ON LY IN
ACCORDANCE WITH AN A PPROPRIATION APPROVE D BY THE GENERAL ASSEMBLY IN
THE ANNUAL STATE BUDGET OR THROU GH AN APPROVED BUDGE T AMENDMENT
UNDER §§ 7–209 AND 7–210 OF THE STATE FINANCE AND PROCUREMENT ARTICLE.
LAWRENCE J. HOGAN, JR., Governor Ch. 254
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(8) (I) FOR FISCAL YEAR 2023, THE GOVERNOR SHALL INCLUD E IN
THE ANNUAL BUDGET BI LL AN APPROPRIATION OF $5,000,000 TO THE FUND.
(II) IF $5,000,000 IS NOT INCLUDED IN T HE ANNUAL BUDGET
BILL FOR FISCAL YEAR 2023, THEN THE GOVERNOR SHALL INCLUD E IN THE ANNUAL
BUDGET BILL FOR FISCAL Y EAR 2024 AN APPROPRIATION OF $5,000,000 TO THE
FUND.
(C) (1) THE EACH YEAR, THE SECRETARY MAY DISTRIB UTE NOT MORE
THAN 5% OF THE NET PROCEEDS OF THE FUND TO A PROMOTIONAL ACCOUNT TO BE
USED TO PROMOTE FURT HER DONATIONS TO THE FUND.
(2) (I) AFTER MAKING THE DIST RIBUTION ALLOWED UND ER
PARAGRAPH (1) OF THIS SUBSECTION , THE SECRETARY SHALL USE T HE REMAINDER
OF THE NET PROCEEDS OF THE FUND ONLY TO PROVIDE GRANTS TO ELIGIBLE
PHYSICIANS, HOSPITALS, LABORATORIES , EDUCATIONAL INSTITUT IONS, AND
OTHER ORGANIZATIONS AND PERSONS TO CONDU CT PEDIATRIC CANCER
RESEARCH, PREVENTION , AND TREATMENT .
(II) MONEY RECEIVED FROM T HE GRANT PROGRAM UND ER
THIS SECTION MAY NOT BE USED TO PAY FOR I NSTITUTIONAL OVERHEA D EXPENSES,
ORGANIZATIONAL EXPEN SES, OR CHARGES THAT ARE NOT DIRECTLY RELATED TO
PEDIATRIC CANCER RES EARCH, PREVENTION , OR TREATMENT OR EXPE NSES
ARISING FROM COMMUNI TY–BASED SUPPORT SERVIC ES.
(D) (1) ON OR BEFORE AUGUST 31 EACH YEAR, THE SECRETARY SHALL
SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF
THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND.
(2) THE REPORT REQUIRED U NDER THIS SUBSECTION SHALL
INCLUDE:
(I) THE GROSS AMOUNT OF D ONATIONS TO THE FUND
THROUGH THE INCOME T AX CHECKOFF SYSTEM A ND OTHERWISE;
(II) THE COST OF ADMINISTR ATION BY THE COMPTROLLER OF
THE INCOME TAX CHECK OFF SYSTEM;
(III) (I) A DESCRIPTION OF PROMO TIONAL EFFORTS
UNDERTAKEN WITH MONE Y FROM THE FUND; AND
(IV) (II) A DETAILED ACCOUNTING OF THE USE OF THE FUND.
Ch. 254 2022 LAWS OF MARYLAND
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(E) THE SECRETARY SHALL ADOPT REGULATIONS TO IMPLE MENT A
PEDIATRIC CANCER RES EARCH GRANT PROGRAM UNDER THIS SECTION .
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – General
2–112.1.
(A) (1) THE COMPTROLLER SHALL INCLUDE ON THE INDIVIDUAL
INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “MARYLAND
PEDIATRIC CANCER FUND CONTRIBUTION ”.
(2) THE CHECKOFF SHALL ST ATE THAT:
(I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT
RETURN, MAY CONTRIBUTE TO THE MARYLAND PEDIATRIC CANCER FUND THE
AMOUNT DESIGNATED BY THE INDIVIDUAL ; AND
(II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMOUNT OF THE
CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR
2. IF THE INDIVIDUAL IS NOT ENTITLED TO A REFUND,
THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME
TAX TO BE PAID WITH THE RETURN.
(3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL
INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE
MARYLAND PEDIATRIC CANCER FUND WAS ESTABLISHED AND THE PURPOSES FOR
WHICH THE FUND MAY BE USED .
(B) THE COMPTROLLER SHALL :
(1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE
STATE TREASURER FOR THE MON EY COLLECTED ;
(2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE
AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF SYSTEM TO AN
ADMINISTRATIVE COST ACCOUNT; AND
(3) AFTER THE DISTRIBUTI ON UNDER ITEM (2) OF THIS SUBSECTION ,
DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION LAWRENCE J. HOGAN, JR., Governor Ch. 254
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TO THE MARYLAND PEDIATRIC CANCER FUND ESTABLISHED UNDE R § 20–120 OF
THE HEALTH – GENERAL ARTICLE.
10–804.
(L) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTIO N TO THE MARYLAND
PEDIATRIC CANCER FUND, ESTABLISHED UNDER § 20–120 OF THE HEALTH –
GENERAL ARTICLE, BY THE CHECKOFF SYSTEM ON THE RETURN .
SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be
applicable to all taxable years beginning after December 31, 2021.
SECTION 4. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2022.
Approved by the Governor, May 12, 2022.