MD
Maryland Senate Bill SB189

Maryland 2023 Regular Session

Maryland Senate Bill SB189 Compare Versions

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1- WES MOORE, Governor Ch. 338
21
3-– 1 –
4-Chapter 338
5-(Senate Bill 189)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
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+ *sb0189*
89
9-Maryland Saves Data Sharing Act
10+SENATE BILL 189
11+Q7, P6, C2 3lr0834
12+ CF HB 86
13+By: Senator Rosapepe
14+Introduced and read first time: January 20, 2023
15+Assigned to: Budget and Taxation
16+Committee Report: Favorable with amendments
17+Senate action: Adopted
18+Read second time: February 17, 2023
1019
11-FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax
12-information to the Maryland Small Business Retirement Savings Board and certain
13-contractors for the purposes of administering the Maryland Small Business
14-Retirement Savings Program and Trust; and generally relating to the disclosure of
15-tax information by the Maryland Comptroller.
20+CHAPTER ______
1621
17-BY repealing and reenacting, with amendments,
18- Article – Tax – General
19-Section 13–203(c)
20- Annotated Code of Maryland
21- (2022 Replacement Volume)
22+AN ACT concerning 1
2223
23-BY adding to
24- Article – Tax – General
25-Section 13–203(e)
26- Annotated Code of Maryland
27- (2022 Replacement Volume)
24+Maryland Saves Data Sharing Act 2
2825
29- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
30-That the Laws of Maryland read as follows:
26+FOR the purpose of authorizing, subject to certain limitations, the disclosure of certain tax 3
27+information to the Maryland Small Business Retirement Savings Board and certain 4
28+contractors for the purposes of administering the Maryland Small Business 5
29+Retirement Savings Program and Trust; and generally relating to the disclosure of 6
30+tax information by the Maryland Comptroller. 7
3131
32-Article – Tax – General
32+BY repealing and reenacting, with amendments, 8
33+ Article – Tax – General 9
34+Section 13–203(c) 10
35+ Annotated Code of Maryland 11
36+ (2022 Replacement Volume) 12
3337
34-13–203.
38+BY adding to 13
39+ Article – Tax – General 14
40+Section 13–203(e) 15
41+ Annotated Code of Maryland 16
42+ (2022 Replacement Volume) 17
3543
36- (c) Tax information may be disclosed to:
44+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
45+That the Laws of Maryland read as follows: 19
3746
38- (1) an employee or officer of the State who, by reason of that employment
39-or office, has the right to the tax information;
47+Article – Tax – General 20
48+ 2 SENATE BILL 189
4049
41- (2) another tax collector;
4250
43- (3) the Maryland Tax Court;
51+13–203. 1
4452
45- (4) a legal representative of the State, to review the tax information about
46-a taxpayer:
53+ (c) Tax information may be disclosed to: 2
4754
48- (i) who applies for review under this title;
49- Ch. 338 2023 LAWS OF MARYLAND
55+ (1) an employee or officer of the State who, by reason of that employment 3
56+or office, has the right to the tax information; 4
5057
51-– 2 –
52- (ii) who appeals from a determination under this title; or
58+ (2) another tax collector; 5
5359
54- (iii) against whom an action to recover tax or a penalty is pending or
55-will be initiated under this title;
60+ (3) the Maryland Tax Court; 6
5661
57- (5) any license issuing authority of the State required by State law to verify
58-through the Comptroller that an applicant has paid all undisputed taxes and
59-unemployment insurance contributions payable to the Comptroller or the Secretary of
60-Labor or that the applicant has provided for payment in a manner satisfactory to the unit
61-responsible for collection;
62+ (4) a legal representative of the State, to review the tax information about 7
63+a taxpayer: 8
6264
63- (6) a local official as defined in § 13–925 of this title to the extent necessary
64-to administer Subtitle 9, Part V of this title;
65+ (i) who applies for review under this title; 9
6566
66- (7) a federal official as defined in § 13–930 of this title to the extent
67-necessary to administer Subtitle 9, Part VI of this title;
67+ (ii) who appeals from a determination under this title; or 10
6868
69- (8) the Maryland Department of Health in accordance with the federal
70-Children’s Health Insurance Program Reauthorization Act of 2009;
69+ (iii) against whom an action to recover tax or a penalty is pending or 11
70+will be initiated under this title; 12
7171
72- (9) the State Board of Individual Tax Preparers;
72+ (5) any license issuing authority of the State required by State law to verify 13
73+through the Comptroller that an applicant has paid all undisputed taxes and 14
74+unemployment insurance contributions payable to the Comptroller or the Secretary of 15
75+Labor or that the applicant has provided for payment in a manner satisfactory to the unit 16
76+responsible for collection; 17
7377
74- (10) the Alcohol and Tobacco Commission;
78+ (6) a local official as defined in § 13–925 of this title to the extent necessary 18
79+to administer Subtitle 9, Part V of this title; 19
7580
76- (11) the Maryland 9–1–1 Board; [and]
81+ (7) a federal official as defined in § 13–930 of this title to the extent 20
82+necessary to administer Subtitle 9, Part VI of this title; 21
7783
78- (12) a person or governmental entity authorized by the Comptroller in
79-writing to receive tax information for the purpose of identifying, preventing, or responding
80-to fraud, provided that the tax information is:
84+ (8) the Maryland Department of Health in accordance with the federal 22
85+Children’s Health Insurance Program Reauthorization Act of 2009; 23
8186
82- (i) anonymized to the extent possible consistent with the
83-information’s intended use; and
87+ (9) the State Board of Individual Tax Preparers; 24
8488
85- (ii) in addition to any other protections and safeguards under law,
86-subject to any protections and safeguards set forth by the Comptroller in the written
87-authorization; [and]
89+ (10) the Alcohol and Tobacco Commission; 25
8890
89- (13) the Maryland Higher Education Commission; AND
91+ (11) the Maryland 9–1–1 Board; [and] 26
9092
91- (14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND
92-SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED
93-CONTRACTORS FOR THE PURPOSE OF ADMINISTE RING THE MARYLAND SMALL
94-BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER
95-TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE.
96- WES MOORE, Governor Ch. 338
93+ (12) a person or governmental entity authorized by the Comptroller in 27
94+writing to receive tax information for the purpose of identifying, preventing, or responding 28
95+to fraud, provided that the tax information is: 29
96+ SENATE BILL 189 3
9797
98-– 3 –
99- (E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION
100-(C)(14) OF THIS SECTION:
10198
102- (1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF
103-BUSINESS ENTITIES :
99+ (i) anonymized to the extent possible consistent with the 1
100+information’s intended use; and 2
104101
105- (I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER
106-IDENTIFICATION NUMBE R;
102+ (ii) in addition to any other protections and safeguards under law, 3
103+subject to any protections and safeguards set forth by the Comptroller in the written 4
104+authorization; [and] 5
107105
108- (II) THE NAME OF THE BUSI NESS ENTITY;
106+ (13) the Maryland Higher Education Commission; AND 6
109107
110- (III) THE PHYSICAL ADDRESS OF THE BUSINESS ENTI TY;
108+ (14) SUBJECT TO SUBSECTIO N (E) OF THIS SECTION , THE MARYLAND 7
109+SMALL BUSINESS RETIREMENT SAVINGS BOARD AND ITS AUTHORI ZED 8
110+CONTRACT ORS FOR THE PURPOSE OF ADMINISTERING THE MARYLAND SMALL 9
111+BUSINESS RETIREMENT SAVINGS PROGRAM AND TRUST AS AUTHORIZED U NDER 10
112+TITLE 12 OF THE LABOR AND EMPLOYMENT ARTICLE. 11
111113
112- (IV) THE MAILING ADDRESS OF THE B USINESS ENTITY; AND
114+ (E) TAX INFORMATION DISCL OSED IN ACCORDANCE W ITH SUBSECTION 12
115+(C)(14) OF THIS SECTION: 13
113116
114- (V) THE BUSINESS ENTITY ’S CONTACT NAME , E–MAIL ADDRESS ,
115-AND PHONE NUMBER ;
117+ (1) SHALL INCLUDE ONLY THE FOLLOWING TAX INFORMATION OF 14
118+BUSINESS ENTITIES : 15
116119
117- (2) SHALL ONLY BE DISCLO SED TO THE EXTENT TH AT THE
118-COMPTROLLER HAS RECEI VED THE REQUESTED IN FORMATION FROM STATE TAX
119-FILINGS;
120+ (I) THE BUSINESS ENTITY ’S FEDERAL EMPLOYER 16
121+IDENTIFICATION NUMBE R; 17
120122
121- (3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO
122-DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD
123-AND ITS AUTHORIZED C ONTRACTORS ;
123+ (II) THE NAME OF THE BUSI NESS ENTITY; 18
124124
125- (4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS
126-PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ;
125+ (III) THE PHYSICAL ADDRESS OF THE BUSINESS ENTI TY; 19
127126
128- (2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS;
127+ (IV) THE MAILING ADDRESS OF THE BUSINESS ENTI TY; AND 20
129128
130- (3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE
131-AUTHORIZED BY THE COMPTROLLER ; AND
129+ (V) THE BUSINESS ENTITY ’S CONTACT NAME , E–MAIL ADDRESS , 21
130+AND PHONE NUMBER ; 22
132131
133- (4) (7) IN ADDITION TO ANY O THER PROTECTIONS AND
134-SAFEGUARDS UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS AND
135-SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION .
132+ (2) SHALL ONLY BE DISCLO SED TO THE EXTENT TH AT THE 23
133+COMPTROLLER HAS RECEI VED THE REQUESTED IN FORMATION FROM STATE TAX 24
134+FILINGS; 25
136135
137- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
138-1, 2023.
136+ (3) NEED NOT BE VALIDATE D BY THE COMPTROLLER PRIOR TO 26
137+DISCLOSURE TO THE MARYLAND SMALL BUSINESS RETIREMENT SAVINGS BOARD 27
138+AND ITS AUTHORIZED C ONTRACTORS ; 28
139139
140-Approved by the Governor, May 3, 2023.
140+ (4) MAY NOT INCLUDE ANY INFORMATION THE COMPTROLLER IS 29
141+PROHIBITED FROM DISC LOSING OR REDISCLOSI NG UNDER FEDERAL LAW ; 30
142+
143+ (2) (5) MAY NOT INCLUDE TAX INFORMATION OF INDIV IDUALS; 31 4 SENATE BILL 189
144+
145+
146+
147+ (3) (6) MAY BE USED ONLY FOR THE SPECIFIC PURPOSE 1
148+AUTHORIZED BY THE COMPTROLLER ; AND 2
149+
150+ (4) (7) IN ADDITION TO ANY O THER PROTECTIONS AND 3
151+SAFEGUARDS UNDER LAW , SHALL BE SUBJECT TO ANY PROTECTIONS A ND 4
152+SAFEGUARDS SET FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATION . 5
153+
154+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 6
155+1, 2023. 7
156+
157+
158+
159+
160+Approved:
161+________________________________________________________________________________
162+ Governor.
163+________________________________________________________________________________
164+ President of the Senate.
165+________________________________________________________________________________
166+ Speaker of the House of Delegates.