EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0086*
HOUSE BILL 86
Q7, P6, C2 3lr0835
(PRE–FILED) CF 3lr0834
By: Delegate Qi
Requested: November 16, 2022
Introduced and read first time: January 11, 2023
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Disclosure of Tax Information – Maryland Small Business Retirement Savings 2
Board – Authorization 3
FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax 4
information to the Maryland Small Business Retirement Savings Board and certain 5
contractors for the purposes of administering the Maryland Small Business 6
Retirement Savings Program and Trust; and generally relating to the disclosure of 7
tax information by the Maryland Comptroller. 8
BY repealing and reenacting, with amendments, 9
Article – Tax – General 10
Section 13–203(c) 11
Annotated Code of Maryland 12
(2022 Replacement Volume) 13
BY adding to 14
Article – Tax – General 15
Section 13–203(e) 16
Annotated Code of Maryland 17
(2022 Replacement Volume) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20
Article – Tax – General 21
13–203. 22
(c) Tax information may be disclosed to: 23
2 HOUSE BILL 86
(1) an employee or officer of the State who, by reason of that employment 1
or office, has the right to the tax information; 2
(2) another tax collector; 3
(3) the Maryland Tax Court; 4
(4) a legal representative of the State, to review the tax information about 5
a taxpayer: 6
(i) who applies for review under this title; 7
(ii) who appeals from a determination under this title; or 8
(iii) against whom an action to recover tax or a penalty is pending or 9
will be initiated under this title; 10
(5) any license issuing authority of the State required by State law to verify 11
through the Comptroller that an applicant has paid all undisputed taxes and 12
unemployment insurance contributions payable to the Comptroller or the Secretary of 13
Labor or that the applicant has provided for payment in a manner satisfactory to the unit 14
responsible for collection; 15
(6) a local official as defined in § 13–925 of this title to the extent necessary 16
to administer Subtitle 9, Part V of this title; 17
(7) a federal official as defined in § 13–930 of this title to the extent 18
necessary to administer Subtitle 9, Part VI of this title; 19
(8) the Maryland Department of Health in accordance with the federal 20
Children’s Health Insurance Program Reauthorization Act of 2009; 21
(9) the State Board of Individual Tax Preparers; 22
(10) the Alcohol and Tobacco Commission; 23
(11) the Maryland 9–1–1 Board; [and] 24
(12) a person or governmental entity authorized by the Comptroller in 25
writing to receive tax information for the purpose of identifying, preventing, or responding 26
to fraud, provided that the tax information is: 27
(i) anonymized to the extent possible consistent with the 28
information’s intended use; and 29
HOUSE BILL 86 3
(ii) in addition to any other protections and safeguards under law, 1
subject to any protections and safeguards set forth by the Comptroller in the written 2
authorization; [and] 3
(13) the Maryland Higher Education Commission; AND 4
(14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND 5
SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED 6
CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL 7
BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER 8
TITLE 12 OF THE LABOR AND EMPLOYMEN T ARTICLE. 9
(E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION 10
(C)(14) OF THIS SECTION: 11
(1) SHALL INCLUDE ONLY T AX INFORMATION OF BU SINESS ENTITIES; 12
(2) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS; 13
(3) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE AUT HORIZED BY 14
THE COMPTROLLER ; AND 15
(4) IN ADDITION TO ANY O THER PROTECTIONS AND SAFEGUARDS 16
UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS AND SAFEGUARDS SET 17
FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION . 18
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 19
1, 2023. 20