WES MOORE, Governor Ch. 337
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Chapter 337
(House Bill 86)
AN ACT concerning
Disclosure of Tax Information – Maryland Small Business Retirement Savings
Board – Authorization
FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax
information to the Maryland Small Business Retirement Savings Board and certain
contractors for the purposes of administering the Maryland Small Business
Retirement Savings Program and Trust; and generally relating to the disclosure of
tax information by the Maryland Comptroller.
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 13–203(c)
Annotated Code of Maryland
(2022 Replacement Volume)
BY adding to
Article – Tax – General
Section 13–203(e)
Annotated Code of Maryland
(2022 Replacement Volume)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
13–203.
(c) Tax information may be disclosed to:
(1) an employee or officer of the State who, by reason of that employment
or office, has the right to the tax information;
(2) another tax collector;
(3) the Maryland Tax Court;
(4) a legal representative of the State, to review the tax information about
a taxpayer:
(i) who applies for review under this title; Ch. 337 2023 LAWS OF MARYLAND
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(ii) who appeals from a determination under this title; or
(iii) against whom an action to recover tax or a penalty is pending or
will be initiated under this title;
(5) any license issuing authority of the State required by State law to verify
through the Comptroller that an applicant has paid all undisputed taxes and
unemployment insurance contributions payable to the Comptroller or the Secretary of
Labor or that the applicant has provided for payment in a manner satisfactory to the unit
responsible for collection;
(6) a local official as defined in § 13–925 of this title to the extent necessary
to administer Subtitle 9, Part V of this title;
(7) a federal official as defined in § 13–930 of this title to the extent
necessary to administer Subtitle 9, Part VI of this title;
(8) the Maryland Department of Health in accordance with the federal
Children’s Health Insurance Program Reauthorization Act of 2009;
(9) the State Board of Individual Tax Preparers;
(10) the Alcohol and Tobacco Commission;
(11) the Maryland 9–1–1 Board; [and]
(12) a person or governmental entity authorized by the Comptroller in
writing to receive tax information for the purpose of identifying, preventing, or responding
to fraud, provided that the tax information is:
(i) anonymized to the extent possible consistent with the
information’s intended use; and
(ii) in addition to any other protections and safeguards under law,
subject to any protections and safeguards set forth by the Comptroller in the written
authorization; [and]
(13) the Maryland Higher Education Commission; AND
(14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND
SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED
CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL
BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER
TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. WES MOORE, Governor Ch. 337
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(E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION
(C)(14) OF THIS SECTION:
(1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF
BUSINESS ENTITIES :
(I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER
IDENTIFICATION NUMBER ;
(II) THE NAME OF THE BU SINESS ENTITY;
(III) THE PHYSICAL ADDRESS OF THE BUSINESS EN TITY;
(IV) THE MAILING ADDRESS OF THE BUSINESS EN TITY; AND
(V) THE BUSINESS ENTITY ’S CONTACT NAME , E–MAIL ADDRESS ,
AND PHONE NUMBER ;
(2) SHALL ONLY BE DISCLO SED TO THE EXTENT THAT TH E
COMPTROLLER HAS RECEIVE D THE REQUESTED INFO RMATION FROM STATE TAX
FILINGS;
(3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO
DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD
AND ITS AUTHORIZED C ONTRACTORS ;
(4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS
PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ;
(2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS;
(3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE
AUTHORIZED BY THE COMPTROLLER ; AND
(4) (7) IN ADDITION TO ANY O THER PROTECTIONS AND
SAFEGUARDS UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS AND
SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION .
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2023.
Approved by the Governor, May 3, 2023.