Maryland 2022 Regular Session

Maryland Senate Bill SB726 Compare Versions

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33 EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
44 [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.
85 *sb0726*
96
107 SENATE BILL 726
118 R1 2lr1716
12-SB 362/21 – B&T CF HB 1187
9+SB 362/21 – B&T CF 2lr2183
1310 By: Senators McCray, Edwards, Waldstreicher, Guzzone, Zucker, Sydnor, Smith,
1411 Kramer, Klausmeier, Ready, Benson, Corderman, Gallion, Griffith, Hester,
1512 Elfreth, Carter, Hayes, Beidle, Augustine, Hettleman, Young, Rosapepe,
16-Hershey, Ellis, Eckardt, and Kagan Kagan, Carozza, Jackson, and Salling
13+Hershey, Ellis, Eckardt, and Kagan
1714 Introduced and read first time: February 7, 2022
1815 Assigned to: Budget and Taxation
19-Committee Report: Favorable with amendments
20-Senate action: Adopted
21-Read second time: March 25, 2022
2216
23-CHAPTER ______
17+A BILL ENTITLED
2418
2519 AN ACT concerning 1
2620
2721 Transportation – Highway User Revenues – Revenue and Distribution 2
2822
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
3427
35-BY repealing and reenacting, with amendments, 8
36- Article – Tax – General 9
37- Section 2614 10
38- Annotated Code of Maryland 11
39- (2016 Replacement Volume and 2021 Supplement) 12
28+BY repealing and reenacting, with amendments, 7
29+ Article – Transportation 8
30+Section 8402 and 8–403 9
31+ Annotated Code of Maryland 10
32+ (2020 Replacement Volume and 2021 Supplement) 11
4033
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+
4237 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
4638
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
4949
5050
51+ (2) Except as otherwise provided by law, two–thirds of the vehicle titling 1
52+tax; 2
5153
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
5356
54-2–614. 2
57+ (4) The revenue disbursed to this Account under § 2 –614 of the 5
58+Tax – General Article; and 6
5559
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
6063
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
6465
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
6668
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
6972
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
7175
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
7477
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
7880
79- (ii) The percent of the cost to administer the income tax on 19
80-corporations that is distributed to an administrative cost account shall be: 20
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
8183
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
8487
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
8791
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
9797
9898
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
99101
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
101105
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
103109
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
106114
107- (b) All revenues collected from the following, after deductions provided by law, 5
108-shall be credited to the Gasoline and Motor Vehicle Revenue Account: 6
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
109117
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
111121
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
114125
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
117129
118- (4) The revenue disbursed to this Account under § 2 –614 of the 12
119-Tax – General Article; and 13
130+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 24
131+1, 2022. 25
120132
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.