EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0189*
SENATE BILL 189
Q7, P6, C2 3lr0834
CF HB 86
By: Senator Rosapepe
Introduced and read first time: January 20, 2023
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Maryland Saves Data Sharing Act 2
FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax 3
information to the Maryland Small Business Retirement Savings Board and certain 4
contractors for the purposes of administering the Maryland Small Business 5
Retirement Savings Program and Trust; and generally relating to the disclosure of 6
tax information by the Maryland Comptroller. 7
BY repealing and reenacting, with amendments, 8
Article – Tax – General 9
Section 13–203(c) 10
Annotated Code of Maryland 11
(2022 Replacement Volume) 12
BY adding to 13
Article – Tax – General 14
Section 13–203(e) 15
Annotated Code of Maryland 16
(2022 Replacement Volume) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – General 20
13–203. 21
(c) Tax information may be disclosed to: 22
(1) an employee or officer of the State who, by reason of that employment 23
or office, has the right to the tax information; 24 2 SENATE BILL 189
(2) another tax collector; 1
(3) the Maryland Tax Court; 2
(4) a legal representative of the State, to review the tax information about 3
a taxpayer: 4
(i) who applies for review under this title; 5
(ii) who appeals from a determination under this title; or 6
(iii) against whom an action to recover tax or a penalty is pending or 7
will be initiated under this title; 8
(5) any license issuing authority of the State required by State law to verify 9
through the Comptroller that an applicant has paid all undis puted taxes and 10
unemployment insurance contributions payable to the Comptroller or the Secretary of 11
Labor or that the applicant has provided for payment in a manner satisfactory to the unit 12
responsible for collection; 13
(6) a local official as defined in § 13–925 of this title to the extent necessary 14
to administer Subtitle 9, Part V of this title; 15
(7) a federal official as defined in § 13–930 of this title to the extent 16
necessary to administer Subtitle 9, Part VI of this title; 17
(8) the Maryland Department of Health in accordance with the federal 18
Children’s Health Insurance Program Reauthorization Act of 2009; 19
(9) the State Board of Individual Tax Preparers; 20
(10) the Alcohol and Tobacco Commission; 21
(11) the Maryland 9–1–1 Board; [and] 22
(12) a person or governmental entity authorized by the Comptroller in 23
writing to receive tax information for the purpose of identifying, preventing, or responding 24
to fraud, provided that the tax information is: 25
(i) anonymized to the extent possible consiste nt with the 26
information’s intended use; and 27
(ii) in addition to any other protections and safeguards under law, 28
subject to any protections and safeguards set forth by the Comptroller in the written 29
authorization; [and] 30
SENATE BILL 189 3
(13) the Maryland Higher Education Commission; AND 1
(14) SUBJECT TO SUBSECTION (E) OF THIS SECTION , THE MARYLAND 2
SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED 3
CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL 4
BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED UND ER 5
TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. 6
(E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION 7
(C)(14) OF THIS SECTION: 8
(1) SHALL INCLUDE ONLY T AX INFORMATION OF BU SINESS ENTITIES; 9
(2) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS; 10
(3) MAY BE USED ONLY FOR THE SPECIFIC PUR POSE AUTHORIZED BY 11
THE COMPTROLLER ; AND 12
(4) IN ADDITION TO ANY O THER PROTECTIONS AND SAFEGUARDS 13
UNDER LAW , SHALL BE SUBJECT TO ANY PROTE CTIONS AND SAFEGUARD S SET 14
FORTH BY THE COMPTROLLER IN THE WRITTEN AUTHORIZATIO N. 15
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 16
1, 2023. 17