Maryland 2023 Regular Session

Maryland House Bill HB86 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	WES MOORE, Governor Ch. 337
2	1
3		-	– 1 –
4		-	Chapter 337
5		-	(House Bill 86)
6	2
7		-	AN ACT concerning
	3	+	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LA W.
	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	+	hb0086
8	9
9		-	Disclosure of Tax Information – Maryland Small Business Retirement Savings
10		-	Board – Authorization
	10	+	HOUSE BILL 86
	11	+	Q7, P6, C2 3lr0835
	12	+	(PRE–FILED) CF SB 189
	13	+	By: Delegate Qi
	14	+	Requested: November 16, 2022
	15	+	Introduced and read first time: January 11, 2023
	16	+	Assigned to: Ways and Means
	17	+	Committee Report: Favorable with amendments
	18	+	House action: Adopted
	19	+	Read second time: February 22, 2023
11	20
12		-	FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax
13		-	information to the Maryland Small Business Retirement Savings Board and certain
14		-	contractors for the purposes of administering the Maryland Small Business
15		-	Retirement Savings Program and Trust; and generally relating to the disclosure of
16		-	tax information by the Maryland Comptroller.
	21	+	CHAPTER ______
17	22
18		-	BY repealing and reenacting, with amendments,
19		-	Article – Tax – General
20		-	Section 13–203(c)
21		-	Annotated Code of Maryland
22		-	(2022 Replacement Volume)
	23	+	AN ACT concerning 1
23	24
24		-	BY adding to
25		-	Article – Tax – General
26		-	Section 13–203(e)
27		-	Annotated Code of Maryland
28		-	(2022 Replacement Volume)
	25	+	Disclosure of Tax Information – Maryland Small Business Retirement Savings 2
	26	+	Board – Authorization 3
29	27
30		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
31		-	That the Laws of Maryland read as follows:
	28	+	FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax 4
	29	+	information to the Maryland Small Business Retirement Savings Board and certain 5
	30	+	contractors for the purposes of administering the Maryland Small Business 6
	31	+	Retirement Savings Program and Trust; and generally relating to the disclosure of 7
	32	+	tax information by the Maryland Comptroller. 8
32	33
33		-	Article – Tax – General
	34	+	BY repealing and reenacting, with amendments, 9
	35	+	Article – Tax – General 10
	36	+	Section 13–203(c) 11
	37	+	Annotated Code of Maryland 12
	38	+	(2022 Replacement Volume) 13
34	39
35		-	13–203.
	40	+	BY adding to 14
	41	+	Article – Tax – General 15
	42	+	Section 13–203(e) 16
	43	+	Annotated Code of Maryland 17
	44	+	(2022 Replacement Volume) 18
36	45
37		-	(c) Tax information may be disclosed to:
	46	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
	47	+	That the Laws of Maryland read as follows: 20
	48	+	2 HOUSE BILL 86
38	49
39		-	(1) an employee or officer of the State who, by reason of that employment
40		-	or office, has the right to the tax information;
41	50
42		-	~~(2) another~~ tax ~~collector;~~
	51	+	Article – Tax – General 1
43	52
44		-	~~(3) the Maryland Tax Court;~~
	53	+	13–203. 2
45	54
46		-	(4) a legal representative of the State, to review the tax information about
47		-	a taxpayer:
	55	+	(c) Tax information may be disclosed to: 3
48	56
49		-	(i) who applies for review under this title; Ch. 337 2023 LAWS OF MARYLAND
	57	+	(1) an employee or officer of the State who, by reason of that employment 4
	58	+	or office, has the right to the tax information; 5
50	59
51		-	– 2 –
	60	+	(2) another tax collector; 6
52	61
53		-	(ii) ~~who appeals from a determination under this title~~; or
	62	+	(3) the Maryland Tax Court; 7
54	63
55		-	(~~iii~~) ~~against whom an action~~ to ~~recover~~ tax ~~or a penalty is pending or~~
56		-	~~will be initiated under this title;~~
	64	+	(4) a legal representative of the State, to review the tax information about 8
	65	+	a taxpayer: 9
57	66
58		-	(5) any license issuing authority of the State required by State law to verify
59		-	through the Comptroller that an applicant has paid all undisputed taxes and
60		-	unemployment insurance contributions payable to the Comptroller or the Secretary of
61		-	Labor or that the applicant has provided for payment in a manner satisfactory to the unit
62		-	responsible for collection;
	67	+	(i) who applies for review under this title; 10
63	68
64		-	(6) a local official as defined in § 13–925 of this title to the extent necessary
65		-	to administer Subtitle 9, Part V of this title;
	69	+	(ii) who appeals from a determination under this title; or 11
66	70
67		-	(7) a ~~federal official as defined in § 13–930 of this title to the extent~~
68		-	~~necessary to administer Subtitle 9, Part VI of~~ this title;
	71	+	(iii) against whom an action to recover tax or a penalty is pending or 12
	72	+	will be initiated under this title; 13
69	73
70		-	(8) the Maryland Department of Health in accordance with the federal
71		-	Children’s Health Insurance Program Reauthorization Act of 2009;
	74	+	(5) any license issuing authority of the State required by State law to verify 14
	75	+	through the Comptroller that an applicant has paid all undisputed taxes and 15
	76	+	unemployment insurance contributions payable to the Comptroller or the Secretary of 16
	77	+	Labor or that the applicant has provided for payment in a manner satisfactory to the unit 17
	78	+	responsible for collection; 18
72	79
73		-	(9) the State Board of Individual Tax Preparers;
	80	+	(6) a local official as defined in § 13–925 of this title to the extent necessary 19
	81	+	to administer Subtitle 9, Part V of this title; 20
74	82
75		-	(10) the Alcohol and Tobacco Commission;
	83	+	(7) a federal official as defined in § 13–930 of this title to the extent 21
	84	+	necessary to administer Subtitle 9, Part VI of this title; 22
76	85
77		-	(11) the Maryland 9–1–1 Board; [and]
	86	+	(8) the Maryland Department of Health in accordance with the federal 23
	87	+	Children’s Health Insurance Program Reauthorization Act of 2009; 24
78	88
79		-	(12) a person or governmental entity authorized by the Comptroller in
80		-	writing to receive tax information for the purpose of identifying, preventing, or responding
81		-	to fraud, provided that the tax information is:
	89	+	(9) the State Board of Individual Tax Preparers; 25
82	90
83		-	(i) anonymized to the extent possible consistent with the
84		-	information’s intended use; and
	91	+	(10) the Alcohol and Tobacco Commission; 26
85	92
86		-	(ii) in addition to any other protections and safeguards under law,
87		-	subject to any protections and safeguards set forth by the Comptroller in the written
88		-	authorization; [and]
	93	+	(11) the Maryland 9–1–1 Board; [and] 27
89	94
90		-	(13) the Maryland Higher Education Commission; AND
	95	+	(12) a person or governmental entity authorized by the Comptroller in 28
	96	+	writing to receive tax information for the purpose of identifying, preventing, or responding 29
	97	+	to fraud, provided that the tax information is: 30 HOUSE BILL 86 3
91	98
92		-	(14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND
93		-	SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED
94		-	CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL
95		-	BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER
96		-	TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. WES MOORE, Governor Ch. 337
97	99
98		-	– 3 –
99	100
100		-	(E) ~~TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION~~
101		-	~~(C)(14) OF THIS SECTION:~~
	101	+	(i) anonymized to the extent possible consistent with the 1
	102	+	information’s intended use; and 2
102	103
103		-	(1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF
104		-	BUSINESS ENTITIES :
	104	+	(ii) in addition to any other protections and safeguards under law, 3
	105	+	subject to any protections and safeguards set forth by the Comptroller in the written 4
	106	+	authorization; [and] 5
105	107
106		-	(I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER
107		-	IDENTIFICATION NUMBER ;
	108	+	(13) the Maryland Higher Education Commission; AND 6
108	109
109		-	(II) THE NAME OF THE BU SINESS ENTITY;
	110	+	(14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND 7
	111	+	SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED 8
	112	+	CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL 9
	113	+	BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER 10
	114	+	TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. 11
110	115
111		-	(III) THE PHYSICAL ADDRESS OF THE BUSINESS EN TITY;
	116	+	(E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION 12
	117	+	(C)(14) OF THIS SECTION: 13
112	118
113		-	(IV) THE MAILING ADDRESS OF THE BUSINESS EN TITY; AND
	119	+	(1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF 14
	120	+	BUSINESS ENTITIES : 15
114	121
115		-	(V) THE BUSINESS ENTITY ’S ~~CONTACT NAME , E–MAIL ADDRESS ,~~
116		-	~~AND PHONE~~ NUMBER ;
	122	+	(I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER 16
	123	+	IDENTIFICATION NUMBER ; 17
117	124
118		-	(2) SHALL ONLY BE DISCLO SED TO THE EXTENT THAT TH E
119		-	COMPTROLLER HAS RECEIVE D THE REQUESTED INFO RMATION FROM STATE TAX
120		-	FILINGS;
	125	+	(II) THE NAME OF THE BU SINESS ENTITY; 18
121	126
122		-	(3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO
123		-	DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD
124		-	AND ITS AUTHORIZED C ONTRACTORS ;
	127	+	(III) THE PHYSICAL ADDRESS OF THE BUSINESS EN TITY; 19
125	128
126		-	(4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS
127		-	PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ;
	129	+	(IV) THE MAILING ADDRESS OF THE BUSINESS EN TITY; AND 20
128	130
129		-	(2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS;
	131	+	(V) THE BUSINESS ENTITY ’S CONTACT NAME , E–MAIL ADDRESS , 21
	132	+	AND PHONE NUMBER ; 22
130	133
131		-	(3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE
132		-	AUTHORIZED BY THE COMPTROLLER ; AND
	134	+	(2) SHALL ONLY BE DISCLO SED TO THE EXTENT THA T THE 23
	135	+	COMPTROLLER HAS RECEIVE D THE REQUESTED INFO RMATION FROM STATE TAX 24
	136	+	FILINGS; 25
133	137
134		-	(4) ~~(7) IN ADDITION~~ TO ~~ANY O THER PROTECTIONS AND~~
135		-	~~SAFEGUARDS UNDER LAW , SHALL BE SUBJECT~~ TO ~~ANY PROTECTIONS AND~~
136		-	~~SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION .~~
	138	+	(3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO 26
	139	+	DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD 27
	140	+	AND ITS AUTHORIZED C ONTRACTORS ; 28
137	141
138		-	~~SECTION 2.~~ ~~AND BE IT FURTHER ENACTED,~~ ~~That this Act shall take effect June~~
139		-	~~1, 2023.~~
	142	+	(4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS 29
	143	+	PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ; 30 4 HOUSE BILL 86
140	144
141		-	Approved by the Governor, May 3, 2023.
	145	+
	146	+
	147	+	(2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS; 1
	148	+
	149	+	(3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE 2
	150	+	AUTHORIZED BY THE COMPTROLLER; AND 3
	151	+
	152	+	(4) (7) IN ADDITION TO ANY O THER PROTECTIONS AND 4
	153	+	SAFEGUARDS UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS AND 5
	154	+	SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION . 6
	155	+
	156	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 7
	157	+	1, 2023. 8
	158	+
	159	+
	160	+
	161	+
	162	+	Approved:
	163	+	________________________________________________________________________________
	164	+	Governor.
	165	+	________________________________________________________________________________
	166	+	Speaker of the House of Delegates.
	167	+	________________________________________________________________________________
	168	+	President of the Senate.