EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LA W.
[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.
*hb0086*
HOUSE BILL 86
Q7, P6, C2 3lr0835
(PRE–FILED) CF SB 189
By: Delegate Qi
Requested: November 16, 2022
Introduced and read first time: January 11, 2023
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 22, 2023
CHAPTER ______
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
2 HOUSE BILL 86
Article – Tax – General 1
13–203. 2
(c) Tax information may be disclosed to: 3
(1) an employee or officer of the State who, by reason of that employment 4
or office, has the right to the tax information; 5
(2) another tax collector; 6
(3) the Maryland Tax Court; 7
(4) a legal representative of the State, to review the tax information about 8
a taxpayer: 9
(i) who applies for review under this title; 10
(ii) who appeals from a determination under this title; or 11
(iii) against whom an action to recover tax or a penalty is pending or 12
will be initiated under this title; 13
(5) any license issuing authority of the State required by State law to verify 14
through the Comptroller that an applicant has paid all undisputed taxes and 15
unemployment insurance contributions payable to the Comptroller or the Secretary of 16
Labor or that the applicant has provided for payment in a manner satisfactory to the unit 17
responsible for collection; 18
(6) a local official as defined in § 13–925 of this title to the extent necessary 19
to administer Subtitle 9, Part V of this title; 20
(7) a federal official as defined in § 13–930 of this title to the extent 21
necessary to administer Subtitle 9, Part VI of this title; 22
(8) the Maryland Department of Health in accordance with the federal 23
Children’s Health Insurance Program Reauthorization Act of 2009; 24
(9) the State Board of Individual Tax Preparers; 25
(10) the Alcohol and Tobacco Commission; 26
(11) the Maryland 9–1–1 Board; [and] 27
(12) a person or governmental entity authorized by the Comptroller in 28
writing to receive tax information for the purpose of identifying, preventing, or responding 29
to fraud, provided that the tax information is: 30 HOUSE BILL 86 3
(i) anonymized to the extent possible consistent with the 1
information’s intended use; and 2
(ii) in addition to any other protections and safeguards under law, 3
subject to any protections and safeguards set forth by the Comptroller in the written 4
authorization; [and] 5
(13) the Maryland Higher Education Commission; AND 6
(14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND 7
SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED 8
CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL 9
BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER 10
TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. 11
(E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION 12
(C)(14) OF THIS SECTION: 13
(1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF 14
BUSINESS ENTITIES : 15
(I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER 16
IDENTIFICATION NUMBER ; 17
(II) THE NAME OF THE BU SINESS ENTITY; 18
(III) THE PHYSICAL ADDRESS OF THE BUSINESS EN TITY; 19
(IV) THE MAILING ADDRESS OF THE BUSINESS EN TITY; AND 20
(V) THE BUSINESS ENTITY ’S CONTACT NAME , E–MAIL ADDRESS , 21
AND PHONE NUMBER ; 22
(2) SHALL ONLY BE DISCLO SED TO THE EXTENT THA T THE 23
COMPTROLLER HAS RECEIVE D THE REQUESTED INFO RMATION FROM STATE TAX 24
FILINGS; 25
(3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO 26
DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD 27
AND ITS AUTHORIZED C ONTRACTORS ; 28
(4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS 29
PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ; 30 4 HOUSE BILL 86
(2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS; 1
(3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE 2
AUTHORIZED BY THE COMPTROLLER; AND 3
(4) (7) IN ADDITION TO ANY O THER PROTECTIONS AND 4
SAFEGUARDS UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS AND 5
SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION . 6
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 7
1, 2023. 8
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.