Old | New | Differences | |
---|---|---|---|
1 | 1 | ||
2 | 2 | ||
3 | 3 | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
4 | 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 | 5 | *sb0726* | |
9 | 6 | ||
10 | 7 | SENATE BILL 726 | |
11 | 8 | R1 2lr1716 | |
12 | - | SB 362/21 – B&T CF | |
9 | + | SB 362/21 – B&T CF 2lr2183 | |
13 | 10 | By: Senators McCray, Edwards, Waldstreicher, Guzzone, Zucker, Sydnor, Smith, | |
14 | 11 | Kramer, Klausmeier, Ready, Benson, Corderman, Gallion, Griffith, Hester, | |
15 | 12 | Elfreth, Carter, Hayes, Beidle, Augustine, Hettleman, Young, Rosapepe, | |
16 | - | Hershey, Ellis, Eckardt, and Kagan | |
13 | + | Hershey, Ellis, Eckardt, and Kagan | |
17 | 14 | Introduced and read first time: February 7, 2022 | |
18 | 15 | Assigned to: Budget and Taxation | |
19 | - | Committee Report: Favorable with amendments | |
20 | - | Senate action: Adopted | |
21 | - | Read second time: March 25, 2022 | |
22 | 16 | ||
23 | - | ||
17 | + | A BILL ENTITLED | |
24 | 18 | ||
25 | 19 | AN ACT concerning 1 | |
26 | 20 | ||
27 | 21 | Transportation – Highway User Revenues – Revenue and Distribution 2 | |
28 | 22 | ||
29 | - | FOR the purpose of altering the amount of income tax revenue from corporations that is 3 | |
30 | - | distributed to a certain fund each year; altering the amounts of certain capital grants 4 | |
31 | - | calculated based on highway user revenues that are required to be appropriated to 5 | |
32 | - | Baltimore City, counties, and municipalities in certain fiscal years; and generally 6 | |
33 | - | relating to revenue for and distributions of highway user revenues. 7 | |
23 | + | FOR the purpose of altering the amounts of certain capital grants calculated based on 3 | |
24 | + | highway user revenues that are required to be appropriated to Baltimore City, 4 | |
25 | + | counties, and municipalities in certain fiscal years; and generally relating to revenue 5 | |
26 | + | for and distributions of highway user revenues. 6 | |
34 | 27 | ||
35 | - | BY repealing and reenacting, with amendments, | |
36 | - | Article – | |
37 | - | ||
38 | - | Annotated Code of Maryland | |
39 | - | ( | |
28 | + | BY repealing and reenacting, with amendments, 7 | |
29 | + | Article – Transportation 8 | |
30 | + | Section 8–402 and 8–403 9 | |
31 | + | Annotated Code of Maryland 10 | |
32 | + | (2020 Replacement Volume and 2021 Supplement) 11 | |
40 | 33 | ||
41 | - | BY repealing and reenacting, with amendments, 13 | |
34 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12 | |
35 | + | That the Laws of Maryland read as follows: 13 | |
36 | + | ||
42 | 37 | Article – Transportation 14 | |
43 | - | Section 8–402 and 8–403 15 | |
44 | - | Annotated Code of Maryland 16 | |
45 | - | (2020 Replacement Volume and 2021 Supplement) 17 | |
46 | 38 | ||
47 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18 | |
48 | - | That the Laws of Maryland read as follows: 19 2 SENATE BILL 726 | |
39 | + | 8–402. 15 | |
40 | + | ||
41 | + | (a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation 16 | |
42 | + | Trust Fund. 17 | |
43 | + | ||
44 | + | (b) All revenues collected from the following, after deductions provided by law, 18 | |
45 | + | shall be credited to the Gasoline and Motor Vehicle Revenue Account: 19 | |
46 | + | ||
47 | + | (1) All of the motor vehicle fuel tax; 20 | |
48 | + | 2 SENATE BILL 726 | |
49 | 49 | ||
50 | 50 | ||
51 | + | (2) Except as otherwise provided by law, two–thirds of the vehicle titling 1 | |
52 | + | tax; 2 | |
51 | 53 | ||
52 | - | Article – Tax – General 1 | |
54 | + | (3) Except for revenues collected under Title 13, Subtitle 9, Parts III and 3 | |
55 | + | IV of this article, vehicle registration fees; 4 | |
53 | 56 | ||
54 | - | 2–614. 2 | |
57 | + | (4) The revenue disbursed to this Account under § 2 –614 of the 5 | |
58 | + | Tax – General Article; and 6 | |
55 | 59 | ||
56 | - | (a) (1) Except as provided in paragraph (2) of this subsection, after making the 3 | |
57 | - | distributions required under §§ 2–613 and 2–613.1 of this subtitle, the Comptroller shall 4 | |
58 | - | distribute monthly [17.2%] 20% of the remaining income tax revenue from corporations to 5 | |
59 | - | a special fund to be distributed as provided in subsection (b) of this section. 6 | |
60 | + | (5) [80 percent] 80% of the funds distributed on short–term vehicle rentals 7 | |
61 | + | under § 2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the 8 | |
62 | + | sales and use tax. 9 | |
60 | 63 | ||
61 | - | (2) The percent of the remaining income tax revenue from corporations 7 | |
62 | - | distributed to a special fund to be distributed as provided in subsection (b) of this section 8 | |
63 | - | shall be: 9 | |
64 | + | (c) [(1) For fiscal year 2019: 10 | |
64 | 65 | ||
65 | - | (i) [24%] 17.2% for the fiscal year beginning July 1, [2011] 2022; 10 | |
66 | + | (i) 90.4% of the revenue credited to the Account may be used as 11 | |
67 | + | provided in § 3–216 of this article; and 12 | |
66 | 68 | ||
67 | - | (ii) [9.5%] 20% for the fiscal year beginning July 1, [2012] 2023; 11 | |
68 | - | [and] 12 | |
69 | + | (ii) The balance of the Account shall be used to pay the allocations of 13 | |
70 | + | highway user revenues provided by this subtitle to the counties, municipalities, and 14 | |
71 | + | Baltimore City. 15 | |
69 | 72 | ||
70 | - | (iii) 21% FOR THE FISCAL YEAR BEGINNING JULY 1, 2024; AND 13 | |
73 | + | (2)] For fiscal year 2020 and each fiscal year thereafter, revenue credited to 16 | |
74 | + | the Account shall be used as provided in § 3–216 of this article. 17 | |
71 | 75 | ||
72 | - | (IV) [19.5%] 22% for each fiscal year beginning on or after July 1, 14 | |
73 | - | [2013] 2025, but before July 1, [2016] 2027. 15 | |
76 | + | 8–403. 18 | |
74 | 77 | ||
75 | - | (b) (1) (i) Except as provided in subparagraph (ii) of this paragraph, from 16 | |
76 | - | the special fund, the Comptroller shall distribute an amount equal to [17.2%] 20% of the 17 | |
77 | - | cost to administer the income tax on corporations to an administrative cost account. 18 | |
78 | + | (a) [Subject to §§ 3–307 and 3–308 of this article, for fiscal year 2019, from the 19 | |
79 | + | total highway user revenues: 20 | |
78 | 80 | ||
79 | - | ( | |
80 | - | ||
81 | + | (1) An amount equal to 7.7% of total highway user revenues shall be 21 | |
82 | + | distributed to Baltimore City in monthly installments; 22 | |
81 | 83 | ||
82 | - | 1. [24%] 17.2% for the fiscal year beginning July 1, [2011] 21 | |
83 | - | 2022; 22 | |
84 | + | (2) An amount shall be distributed to the counties at the times specified in 23 | |
85 | + | § 8–407 of this subtitle, to be allocated as provided in § 8–404 of this subtitle, equal to 1.5% 24 | |
86 | + | of total highway user revenues; and 25 | |
84 | 87 | ||
85 | - | 2. [9.5%] 20% for the fiscal year beginning July 1, [2012] 23 | |
86 | - | 2023; [and] 24 | |
88 | + | (3) An amount shall be distributed to the municipalities at the times 26 | |
89 | + | specified in § 8–407 of this subtitle, to be allocated as provided in § 8–405 of this subtitle, 27 | |
90 | + | equal to 0.4% of total highway user revenues. 28 | |
87 | 91 | ||
88 | - | 3. 21% FOR THE FISCAL YEAR BEGINNING JULY 1, 2024; 25 | |
89 | - | AND 26 | |
90 | - | ||
91 | - | 4. [19.5%] 22% for each fiscal year beginning on or after July 27 | |
92 | - | 1, [2013] 2025, but before July 1, [2016] 2027. 28 | |
93 | - | ||
94 | - | (2) After making the distribution required under paragraph (1) of this 29 | |
95 | - | subsection, the Comptroller shall distribute the balance in the special fund to the Gasoline 30 | |
96 | - | and Motor Vehicle Revenue Account in the Transportation Trust Fund. 31 SENATE BILL 726 3 | |
92 | + | (b) (1)] Subject to [paragraph (3) of this subsection] SUBSECTION (C) OF THIS 29 | |
93 | + | SECTION, for fiscal years 2020 through 2024, capital grants shall be appropriated from the 30 | |
94 | + | Transportation Trust Fund as provided in § 3–216 of this article based on the following 31 | |
95 | + | calculations: 32 | |
96 | + | SENATE BILL 726 3 | |
97 | 97 | ||
98 | 98 | ||
99 | + | [(i)] (1) An amount equal to 8.3% of funds credited to the Gasoline 1 | |
100 | + | and Motor Vehicle Revenue Account shall be appropriated to Baltimore City; 2 | |
99 | 101 | ||
100 | - | Article – Transportation 1 | |
102 | + | [(ii)] (2) An amount equal to 3.2% of funds credited to the Gasoline 3 | |
103 | + | and Motor Vehicle Revenue Account shall be appropriated to the counties to be distributed 4 | |
104 | + | as provided in § 8–404 of this subtitle; and 5 | |
101 | 105 | ||
102 | - | 8–402. 2 | |
106 | + | [(iii)] (3) An amount equal to 2.0% of funds credited to the Gasoline 6 | |
107 | + | and Motor Vehicle Revenue Account shall be appropriated to the municipalities to be 7 | |
108 | + | distributed as provided in § 8–405 of this subtitle. 8 | |
103 | 109 | ||
104 | - | (a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation 3 | |
105 | - | Trust Fund. 4 | |
110 | + | [(2)] (B) Subject to [paragraph (3) of this subsection] SUBSECTION (C) 9 | |
111 | + | OF THIS SECTION , for fiscal year 2025 and each fiscal year thereafter, capital grants shall 10 | |
112 | + | be appropriated from the Transportation Trust Fund as provided in § 3–216 of this article 11 | |
113 | + | based on the following calculations: 12 | |
106 | 114 | ||
107 | - | ( | |
108 | - | ||
115 | + | [(i)] (1) An amount equal to [7.7%] 12.1% of funds credited to the 13 | |
116 | + | Gasoline and Motor Vehicle Revenue Account shall be appropriated to Baltimore City; 14 | |
109 | 117 | ||
110 | - | (1) All of the motor vehicle fuel tax; 7 | |
118 | + | [(ii)] (2) An amount equal to [1.5%] 15.3% of funds credited to the 15 | |
119 | + | Gasoline and Motor Vehicle Revenue Account shall be appropriated to the counties to be 16 | |
120 | + | distributed as provided in § 8–404 of this subtitle; and 17 | |
111 | 121 | ||
112 | - | (2) Except as otherwise provided by law, two–thirds of the vehicle titling 8 | |
113 | - | tax; 9 | |
122 | + | [(iii)] (3) An amount equal to [0.4%] 2.6% of funds credited to the 18 | |
123 | + | Gasoline and Motor Vehicle Revenue Account shall be appropriated to the municipalities 19 | |
124 | + | to be distributed as provided in § 8–405 of this subtitle. 20 | |
114 | 125 | ||
115 | - | (3) Except for revenues collected under Title 13, Subtitle 9, Parts III and 10 | |
116 | - | IV of this article, vehicle registration fees; 11 | |
126 | + | [(3)] (C) The capital grants made under this subtitle shall be appropriated 21 | |
127 | + | only if all debt service requirements and departmental operating expenses have been 22 | |
128 | + | funded and sufficient funds are available to fund the capital program. 23 | |
117 | 129 | ||
118 | - | | |
119 | - | ||
130 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 24 | |
131 | + | 1, 2022. 25 | |
120 | 132 | ||
121 | - | (5) [80 percent] 80% of the funds distributed on short–term vehicle rentals 14 | |
122 | - | under § 2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the 15 | |
123 | - | sales and use tax. 16 | |
124 | - | ||
125 | - | (c) [(1) For fiscal year 2019: 17 | |
126 | - | ||
127 | - | (i) 90.4% of the revenue credited to the Account may be used as 18 | |
128 | - | provided in § 3–216 of this article; and 19 | |
129 | - | ||
130 | - | (ii) The balance of the Account shall be used to pay the allocations of 20 | |
131 | - | highway user revenues provided by this subtitle to the counties, municipalities, and 21 | |
132 | - | Baltimore City. 22 | |
133 | - | ||
134 | - | (2)] For fiscal year 2020 and each fiscal year thereafter, revenue credited to 23 | |
135 | - | the Account shall be used as provided in § 3–216 of this article. 24 | |
136 | - | ||
137 | - | 8–403. 25 | |
138 | - | ||
139 | - | (a) [Subject to §§ 3–307 and 3–308 of this article, for fiscal year 2019, from the 26 | |
140 | - | total highway user revenues: 27 | |
141 | - | ||
142 | - | (1) An amount equal to 7.7% of total highway user revenues shall be 28 | |
143 | - | distributed to Baltimore City in monthly installments; 29 | |
144 | - | 4 SENATE BILL 726 | |
145 | - | ||
146 | - | ||
147 | - | (2) An amount shall be distributed to the counties at the times specified in 1 | |
148 | - | § 8–407 of this subtitle, to be allocated as provided in § 8–404 of this subtitle, equal to 1.5% 2 | |
149 | - | of total highway user revenues; and 3 | |
150 | - | ||
151 | - | (3) An amount shall be distributed to the municipalities at the times 4 | |
152 | - | specified in § 8–407 of this subtitle, to be allocated as provided in § 8–405 of this subtitle, 5 | |
153 | - | equal to 0.4% of total highway user revenues. 6 | |
154 | - | ||
155 | - | (b) (1)] Subject to [paragraph (3) of this subsection] SUBSECTION (C) OF THIS 7 | |
156 | - | SECTION, for fiscal years 2020 through 2024 2023, capital grants shall be appropriated 8 | |
157 | - | from the Transportation Trust Fund as provided in § 3–216 of this article based on the 9 | |
158 | - | following calculations: 10 | |
159 | - | ||
160 | - | [(i)] (1) An amount equal to 8.3% of funds credited to the Gasoline 11 | |
161 | - | and Motor Vehicle Revenue Account shall be appropriated to Baltimore City; 12 | |
162 | - | ||
163 | - | [(ii)] (2) An amount equal to 3.2% of funds credited to the Gasoline 13 | |
164 | - | and Motor Vehicle Revenue Account shall be appropriated to the counties to be distributed 14 | |
165 | - | as provided in § 8–404 of this subtitle; and 15 | |
166 | - | ||
167 | - | [(iii)] (3) An amount equal to 2.0% of funds credited to the Gasoline 16 | |
168 | - | and Motor Vehicle Revenue Account shall be appropriated to the municipalities to be 17 | |
169 | - | distributed as provided in § 8–405 of this subtitle. 18 | |
170 | - | ||
171 | - | [(2)] (B) Subject to [paragraph (3) of this subsection] SUBSECTION (C) 19 | |
172 | - | OF THIS SECTION , for fiscal year 2025 and each fiscal year thereafter, capital grants shall 20 | |
173 | - | be appropriated from the Transportation Trust Fund as provided in § 3–216 of this article 21 | |
174 | - | based on the following calculations: 22 | |
175 | - | ||
176 | - | (1) FOR FISCAL YEAR 2024: 23 | |
177 | - | ||
178 | - | (I) AN AMOUNT EQUAL TO 9.5% OF FUNDS CREDITED TO TH E 24 | |
179 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 25 | |
180 | - | BALTIMORE CITY; 26 | |
181 | - | ||
182 | - | (II) AN AMOUNT EQUAL TO 3.7% OF FUNDS CREDITED TO THE 27 | |
183 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 28 | |
184 | - | THE COUNTIES TO BE D ISTRIBUTED AS PROVIDED IN § 8–404 OF THIS SUBTITLE; AND 29 | |
185 | - | ||
186 | - | (III) AN AMOUNT EQUAL TO 2.4% OF FUNDS CREDITED TO THE 30 | |
187 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 31 | |
188 | - | THE MUNICIPALITIES T O BE DISTRIBUTED AS PROVIDED IN § 8–405 OF THIS 32 | |
189 | - | SUBTITLE; 33 | |
190 | - | ||
191 | - | (2) FOR FISCAL YEAR 2025: 34 SENATE BILL 726 5 | |
192 | - | ||
193 | - | ||
194 | - | ||
195 | - | (I) AN AMOUNT EQUAL TO 11% OF FUNDS CREDITED TO THE 1 | |
196 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 2 | |
197 | - | BALTIMORE CITY; 3 | |
198 | - | ||
199 | - | (II) AN AMOUNT EQUAL TO 4.3% OF FUNDS CREDITED TO THE 4 | |
200 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 5 | |
201 | - | THE COUNTIES TO BE D ISTRIBUTED AS PROVID ED IN § 8–404 OF THIS SUBTITLE; AND 6 | |
202 | - | ||
203 | - | (III) AN AMOUNT EQUAL TO 2.7% OF FUNDS CREDITED TO THE 7 | |
204 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 8 | |
205 | - | THE MUNICIPA LITIES TO BE DISTRIB UTED AS PROVIDED IN § 8–405 OF THIS 9 | |
206 | - | SUBTITLE; 10 | |
207 | - | ||
208 | - | (3) FOR FISCAL YEAR 2026: 11 | |
209 | - | ||
210 | - | (I) AN AMOUNT EQUAL TO 12.2% OF FUNDS CREDITED TO THE 12 | |
211 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 13 | |
212 | - | BALTIMORE CITY; 14 | |
213 | - | ||
214 | - | (II) AN AMOUNT EQUAL TO 4.8% OF FUNDS CREDITED TO THE 15 | |
215 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 16 | |
216 | - | THE COUNTIES TO BE D ISTRIBUTED AS PROVID ED IN § 8–404 OF THIS SUBTITLE; AND 17 | |
217 | - | ||
218 | - | (III) AN AMOUNT EQUAL TO 3.0% OF FUNDS CREDITED TO THE 18 | |
219 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 19 | |
220 | - | THE MUNICIPALITIES T O BE DISTRIBUTED AS PROVIDED IN § 8–405 OF THIS 20 | |
221 | - | SUBTITLE; 21 | |
222 | - | ||
223 | - | (4) FOR FISCAL YEAR 2027: 22 | |
224 | - | ||
225 | - | (I) AN AMOUNT EQUAL TO 12.2% OF FUNDS CREDITED TO THE 23 | |
226 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPRO PRIATED TO 24 | |
227 | - | BALTIMORE CITY; 25 | |
228 | - | ||
229 | - | (II) AN AMOUNT EQUAL TO 4.8% OF FUNDS CREDITED TO THE 26 | |
230 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 27 | |
231 | - | THE COUNTIES TO BE D ISTRIBUTED AS PROVID ED IN § 8–404 OF THIS SUBTITLE; AND 28 | |
232 | - | ||
233 | - | (III) AN AMOUNT EQUAL TO 3.0% OF FUNDS CREDITED TO THE 29 | |
234 | - | GASOLINE AND MOTOR VEHICLE REVENUE ACCOUNT SHALL BE APPR OPRIATED TO 30 | |
235 | - | THE MUNICIPALITIES T O BE DISTRIBUTED AS PROVIDED IN § 8–405 OF THIS 31 | |
236 | - | SUBTITLE; AND 32 | |
237 | - | 6 SENATE BILL 726 | |
238 | - | ||
239 | - | ||
240 | - | (5) FOR FISCAL YEAR 2028 AND EACH FISCAL YEAR THEREAFTER: 1 | |
241 | - | ||
242 | - | [(i)] (1) An amount equal to [7.7%] 12.1% 9.5% of funds credited 2 | |
243 | - | to the Gasoline and Motor Vehicle Revenue Account shall be appropriated to Baltimore 3 | |
244 | - | City; 4 | |
245 | - | ||
246 | - | [(ii)] (2) An amount equal to [1.5%] 15.3% 3.7% of funds credited 5 | |
247 | - | to the Gasoline and Motor Vehicle Revenue Account shall be appropriated to the counties 6 | |
248 | - | to be distributed as provided in § 8–404 of this subtitle; and 7 | |
249 | - | ||
250 | - | [(iii)] (3) An amount equal to [0.4%] 2.6% 2.4% of funds credited to 8 | |
251 | - | the Gasoline and Motor Vehicle Revenue Account shall be appropriated to the 9 | |
252 | - | municipalities to be distributed as provided in § 8–405 of this subtitle. 10 | |
253 | - | ||
254 | - | [(3)] (C) The capital grants made under this subtitle shall be appropriated 11 | |
255 | - | only if all debt service requirements and departmental operating expenses have been 12 | |
256 | - | funded and sufficient funds are available to fund the capital program. 13 | |
257 | - | ||
258 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 14 | |
259 | - | 1, 2022. 15 | |
260 | - | ||
261 | - | ||
262 | - | ||
263 | - | ||
264 | - | ||
265 | - | Approved: | |
266 | - | ________________________________________________________________________________ | |
267 | - | Governor. | |
268 | - | ________________________________________________________________________________ | |
269 | - | President of the Senate. | |
270 | - | ________________________________________________________________________________ | |
271 | - | Speaker of the House of Delegates. |