MD
Maryland Senate Bill SB312

Maryland 2023 Regular Session

Maryland Senate Bill SB312 Compare Versions

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1- WES MOORE, Governor Ch. 495
21
3-– 1 –
4-Chapter 495
5-(Senate Bill 312)
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+ *sb0312*
89
9-Tax Clinics for Low–Income Marylanders – Funding – Repeal of Sunset
10+SENATE BILL 312
11+Q3, F2 3lr1560
12+ CF HB 346
13+By: Senators Zucker, Corderman, Elfreth, Guzzone, Hettleman, Jackson, King,
14+Rosapepe, and Salling
15+Introduced and read first time: January 27, 2023
16+Assigned to: Budget and Taxation
17+Committee Report: Favorable
18+Senate action: Adopted
19+Read second time: February 17, 2023
1020
11-FOR the purpose of repealing the termination of certain provisions of law requiring, for
12-certain fiscal years, the Comptroller to distribute a certain amount of certain
13-abandoned property funds to the Tax Clinics for Low–Income Marylanders Fund;
14-and generally relating to tax clinics for low–income individuals.
21+CHAPTER ______
1522
16-BY repealing and reenacting, without amendments,
17- Article – Tax – General
18-Section 1–207
19- Annotated Code of Maryland
20- (2022 Replacement Volume)
23+AN ACT concerning 1
2124
22-BY repealing and reenacting, with amendments,
23- Article – Commercial Law
24-Section 17–317
25- Annotated Code of Maryland
26- (2013 Replacement Volume and 2022 Supplement)
25+Tax Clinics for Low–Income Marylanders – Funding – Repeal of Sunset 2
2726
28-BY repealing and reenacting, with amendments,
29- Chapter 678 of the Acts of the General Assembly of 2021
30-Section 3
27+FOR the purpose of repealing the termination of certain provisions of law requiring, for 3
28+certain fiscal years, the Comptroller to distribute a certain amount of certain 4
29+abandoned property funds to the Tax Clinics for Low–Income Marylanders Fund; 5
30+and generally relating to tax clinics for low–income individuals. 6
3131
32-BY repealing and reenacting, with amendments,
33- Chapter 679 of the Acts of the General Assembly of 2021
34-Section 3
32+BY repealing and reenacting, without amendments, 7
33+ Article – Tax – General 8
34+Section 1–207 9
35+ Annotated Code of Maryland 10
36+ (2022 Replacement Volume) 11
3537
36- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
37-That the Laws of Maryland read as follows:
38+BY repealing and reenacting, with amendments, 12
39+ Article – Commercial Law 13
40+Section 17–317 14
41+ Annotated Code of Maryland 15
42+ (2013 Replacement Volume and 2022 Supplement) 16
3843
39-Article – Tax – General
44+BY repealing and reenacting, with amendments, 17
45+ Chapter 678 of the Acts of the General Assembly of 2021 18
46+Section 3 19
4047
41-1–207.
48+BY repealing and reenacting, with amendments, 20 2 SENATE BILL 312
4249
43- (a) In this section, “Fund” means the Tax Clinics for Low–Income Marylanders
44-Fund.
4550
46- (b) There is a Tax Clinics for Low–Income Marylanders Fund.
51+ Chapter 679 of the Acts of the General Assembly of 2021 1
52+Section 3 2
4753
48- (c) The purpose of the Fund is to provide grants to the University of Maryland
49-School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Ch. 495 2023 LAWS OF MARYLAND
54+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 3
55+That the Laws of Maryland read as follows: 4
5056
51-– 2 –
52-Lawyers Service to operate tax clinics for low–income Maryland residents.
57+Article – Tax – General 5
5358
54- (d) The Comptroller shall administer the Fund.
59+1–207. 6
5560
56- (e) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of
57-the State Finance and Procurement Article.
61+ (a) In this section, “Fund” means the Tax Clinics for Low–Income Marylanders 7
62+Fund. 8
5863
59- (2) The State Treasurer shall hold the Fund separately, and the
60-Comptroller shall account for the Fund.
64+ (b) There is a Tax Clinics for Low–Income Marylanders Fund. 9
6165
62- (f) The Fund consists of:
66+ (c) The purpose of the Fund is to provide grants to the University of Maryland 10
67+School of Law, the University of Baltimore School of Law, and the Maryland Volunteer 11
68+Lawyers Service to operate tax clinics for low–income Maryland residents. 12
6369
64- (1) proceeds distributed to the Fund under § 17–317 of the Commercial
65-Law Article;
70+ (d) The Comptroller shall administer the Fund. 13
6671
67- (2) money appropriated in the State budget for the Fund; and
72+ (e) (1) The Fund is a special, nonlapsing fund that is not subject to § 7–302 of 14
73+the State Finance and Procurement Article. 15
6874
69- (3) any other money from any other source accepted for the benefit of the
70-Fund.
75+ (2) The State Treasurer shall hold the Fund separately, and the 16
76+Comptroller shall account for the Fund. 17
7177
72- (g) (1) Subject to paragraph (2) of this subsection, the Fund may be used only
73-to provide grants to the University of Maryland School of Law, the University of Baltimore
74-School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for
75-low–income Maryland residents.
78+ (f) The Fund consists of: 18
7679
77- (2) For each fiscal year, the total amount of grant money expended from
78-the Fund to support tax clinics shall be distributed as follows:
80+ (1) proceeds distributed to the Fund under § 17–317 of the Commercial 19
81+Law Article; 20
7982
80- (i) one–third to the University of Maryland School of Law;
83+ (2) money appropriated in the State budget for the Fund; and 21
8184
82- (ii) one–third to the University of Baltimore School of Law; and
85+ (3) any other money from any other source accepted for the benefit of the 22
86+Fund. 23
8387
84- (iii) one–third to the Maryland Volunteer Lawyers Service.
88+ (g) (1) Subject to paragraph (2) of this subsection, the Fund may be used only 24
89+to provide grants to the University of Maryland School of Law, the University of Baltimore 25
90+School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for 26
91+low–income Maryland residents. 27
8592
86- (h) Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor
87-may include in the annual budget bill an appropriation to the Fund.
93+ (2) For each fiscal year, the total amount of grant money expended from 28
94+the Fund to support tax clinics shall be distributed as follows: 29
8895
89- (i) (1) The State Treasurer shall invest the money of the Fund in the same
90-manner as other State money may be invested.
96+ (i) one–third to the University of Maryland School of Law; 30
97+ SENATE BILL 312 3
9198
92- (2) Any interest earnings of the Fund shall be credited to the General Fund
93-of the State.
9499
95- (j) Expenditures from the Fund may be made only in accordance with the State
96-budget.
97- WES MOORE, Governor Ch. 495
100+ (ii) one–third to the University of Baltimore School of Law; and 1
98101
99-– 3 –
100- (k) Money expended from the Fund to support tax clinics at the University of
101-Maryland School of Law, the University of Baltimore School of Law, and the Maryland
102-Volunteer Lawyers Service is supplemental to and is not intended to take the place of
103-funding that otherwise would be appropriated for tax clinics.
102+ (iii) one–third to the Maryland Volunteer Lawyers Service. 2
104103
105-Article – Commercial Law
104+ (h) Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor 3
105+may include in the annual budget bill an appropriation to the Fund. 4
106106
107-17–317.
107+ (i) (1) The State Treasurer shall invest the money of the Fund in the same 5
108+manner as other State money may be invested. 6
108109
109- (a) (1) (i) All funds received under this title, including the proceeds of the
110-sale of abandoned property under § 17–316 of this subtitle, shall be credited by the
111-Administrator to a special fund.
110+ (2) Any interest earnings of the Fund shall be credited to the General Fund 7
111+of the State. 8
112112
113- (ii) The Administrator shall retain in the special fund at the end of
114-each fiscal year, from the proceeds received, an amount not to exceed $50,000, from which
115-sum the Administrator shall pay any claim allowed under this title.
113+ (j) Expenditures from the Fund may be made only in accordance with the State 9
114+budget. 10
116115
117- (2) After deducting all costs incurred in administering this title from the
118-remaining net funds the Administrator shall distribute $8,000,000 to the Maryland Legal
119-Services Corporation Fund established under § 11–402 of the Human Services Article.
116+ (k) Money expended from the Fund to support tax clinics at the University of 11
117+Maryland School of Law, the University of Baltimore School of Law, and the Maryland 12
118+Volunteer Lawyers Service is supplemental to and is not intended to take the place of 13
119+funding that otherwise would be appropriated for tax clinics. 14
120120
121- (3) (i) Subject to subparagraph (ii) of this paragraph, the Administrator
122-shall distribute all unclaimed money from judgments of restitution under Title 11, Subtitle
123-6 of the Criminal Procedure Article to the State Victims of Crime Fund established under
124-§ 11–916 of the Criminal Procedure Article to assist victims of crimes and delinquent acts
125-to protect the victims’ rights as provided by law.
121+Article – Commercial Law 15
126122
127- (ii) If a victim entitled to restitution that has been treated as
128-abandoned property under § 11–614 of the Criminal Procedure Article is located after the
129-money has been distributed under this paragraph, the Administrator shall reduce the next
130-distribution to the State Victims of Crime Fund by the amount recovered by the victim.
123+17–317. 16
131124
132- (4) For fiscal [years] YEAR 2022 and [2023] EACH FISCAL YEAR
133-THEREAFTER , after making the distributions required under paragraphs (2) and (3) of this
134-subsection, the Administrator shall distribute $250,000 from the remaining net funds to
135-the Tax Clinics for Low–Income Marylanders Fund established under [§ 1–206] § 1–207 of
136-the Tax – General Article.
125+ (a) (1) (i) All funds received under this title, including the proceeds of the 17
126+sale of abandoned property under § 17–316 of this subtitle, shall be credited by the 18
127+Administrator to a special fund. 19
137128
138- (5) For fiscal year 2024, after making the distributions required under
139-paragraphs (2), (3), and (4) of this subsection, the Administrator shall distribute
140-$14,000,000 from the remaining net funds to the Access to Counsel in Evictions Special
141-Fund under § 8–909 of the Real Property Article.
129+ (ii) The Administrator shall retain in the special fund at the end of 20
130+each fiscal year, from the proceeds received, an amount not to exceed $50,000, from which 21
131+sum the Administrator shall pay any claim allowed under this title. 22
142132
143- (6) After making the distributions required under paragraphs (2), (3), (4),
144-and (5) of this subsection, the Administrator shall distribute the remaining net funds not
145-retained under paragraph (1) of this subsection to the General Fund of the State. Ch. 495 2023 LAWS OF MARYLAND
133+ (2) After deducting all costs incurred in administering this title from the 23
134+remaining net funds the Administrator shall distribute $8,000,000 to the Maryland Legal 24
135+Services Corporation Fund established under § 11–402 of the Human Services Article. 25
146136
147-– 4 –
137+ (3) (i) Subject to subparagraph (ii) of this paragraph, the Administrator 26
138+shall distribute all unclaimed money from judgments of restitution under Title 11, Subtitle 27
139+6 of the Criminal Procedure Article to the State Victims of Crime Fund established under 28
140+§ 11–916 of the Criminal Procedure Article to assist victims of crimes and delinquent acts 29
141+to protect the victims’ rights as provided by law. 30
148142
149- (b) (1) Before making the distribution, the Administrator shall record the
150-name and last known address, if any, of the owners of funds so distributed and the type of
151-property which the funds distributed represent.
143+ (ii) If a victim entitled to restitution that has been treated as 31
144+abandoned property under § 11–614 of the Criminal Procedure Article is located after the 32
145+money has been distributed under this paragraph, the Administrator shall reduce the next 33
146+distribution to the State Victims of Crime Fund by the amount recovered by the victim. 34 4 SENATE BILL 312
152147
153- (2) The record shall be available for public inspection during reasonable
154-business hours by any person who claims a legal interest in any property held by the
155-Administrator, provided that the person gives prior notice to the Administrator.
156148
157-Chapter 678 of the Acts of 2021
158149
159- SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
160-1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months
161-and, at the end of December 31, 2023, Section 2 of this Act, with no further action required
162-by the General Assembly, shall be abrogated and of no further force and effect.]
150+ (4) For fiscal [years] YEAR 2022 and [2023] EACH FISCAL YEAR 1
151+THEREAFTER , after making the distributions required under paragraphs (2) and (3) of this 2
152+subsection, the Administrator shall distribute $250,000 from the remaining net funds to 3
153+the Tax Clinics for Low–Income Marylanders Fund established under [§ 1–206] § 1–207 of 4
154+the Tax – General Article. 5
163155
164-Chapter 679 of the Acts of 2021
156+ (5) For fiscal year 2024, after making the distributions required under 6
157+paragraphs (2), (3), and (4) of this subsection, the Administrator shall distribute 7
158+$14,000,000 from the remaining net funds to the Access to Counsel in Evictions Special 8
159+Fund under § 8–909 of the Real Property Article. 9
165160
166- SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
167-1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months
168-and, at the end of December 31, 2023, Section 2 of this Act, with no further action required
169-by the General Assembly, shall be abrogated and of no further force and effect.]
161+ (6) After making the distributions required under paragraphs (2), (3), (4), 10
162+and (5) of this subsection, the Administrator shall distribute the remaining net funds not 11
163+retained under paragraph (1) of this subsection to the General Fund of the State. 12
170164
171- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
172-1, 2023.
165+ (b) (1) Before making the distribution, the Administrator shall record the 13
166+name and last known address, if any, of the owners of funds so distributed and the type of 14
167+property which the funds distributed represent. 15
173168
174-Approved by the Governor, May 8, 2023.
169+ (2) The record shall be available for public inspection during reasonable 16
170+business hours by any person who claims a legal interest in any property held by the 17
171+Administrator, provided that the person gives prior notice to the Administrator. 18
172+
173+Chapter 678 of the Acts of 2021 19
174+
175+ SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
176+1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months 21
177+and, at the end of December 31, 2023, Section 2 of this Act, with no further action required 22
178+by the General Assembly, shall be abrogated and of no further force and effect.] 23
179+
180+Chapter 679 of the Acts of 2021 24
181+
182+ SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 25
183+1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months 26
184+and, at the end of December 31, 2023, Section 2 of this Act, with no further action required 27
185+by the General Assembly, shall be abrogated and of no further force and effect.] 28
186+
187+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 29
188+1, 2023. 30