EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW .
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0072*
SENATE BILL 72
Q3 3lr0820
SB 443/22 – B&T (PRE–FILED)
By: Senator Jackson
Requested: November 16, 2022
Introduced and read first time: January 11, 2023
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 14, 2023
CHAPTER ______
AN ACT concerning 1
Income Tax – Credit for Pet–Friendly Rental Dwelling Units 2
Task Force on Financial Incentives for Pet–Friendly Housing 3
FOR the purpose of allowing certain landlords a credit against the State income tax for 4
certain rental dwelling units in which, during the taxable year, a landlord permits 5
certain tenants to reside with companion animals; requiring the Comptroller to 6
maintain and publish on the Comptroller’s website certain information; and 7
generally relating to a credit against the State income tax for pet–friendly rental 8
dwelling units establishing the Task Force on Financial Incentives for Pet–Friendly 9
Housing to study certain matters and make recommendations on how to financially 10
incentivize the expansion of pet–friendly housing; and generally relating to the Task 11
Force on Financial Incentives for Pet–Friendly Housing. 12
BY adding to 13
Article – Tax – General 14
Section 10–757 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
2 SENATE BILL 72
10–757. 1
(A) IN THIS SECTION, “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED 2
IN § 6–801 OF THE ENVIRONMENT ARTICLE. 3
(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A LANDLORD MAY 4
CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN A N AMOUNT EQUAL TO $200 5
FOR EACH RENTAL DW ELLING UNIT IN WHICH , DURING THE TAXABLE Y EAR, THE 6
LANDLORD PERMITS THE LANDLORD’S TENANT TO RESIDE W ITH A COMPANION 7
ANIMAL. 8
(C) (1) FOR EACH TAXABLE YEAR , THE CREDIT ALLOWED U NDER THIS 9
SECTION MAY NOT EXCE ED THE LESSER OF : 10
(I) $2,000; OR 11
(II) THE STATE INCOME TAX FOR THAT TAXABLE YEAR , 12
CALCULATED BEFORE TH E APPLICATION OF THE CREDITS UNDER THIS S ECTION 13
AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFTER THE APPLICATIO N OF 14
OTHER CREDITS ALLOWA BLE UNDER THIS SUBTI TLE. 15
(2) THE UNUSED AMOUNT O F CREDIT FOR ANY TAX ABLE YEAR MAY 16
NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 17
(D) (1) A LANDLORD CLAIMING TH E CREDIT UNDER THIS SECTION MAY 18
IMPOSE A LIMITATION ON THE TOTAL NUMBER OF COMPANION ANIMALS WITH 19
WHICH A TENANT MAY R ESIDE. 20
(2) A LANDLORD CLAIMING THE CREDIT UNDER THIS SECTION M AY 21
NOT IMPOSE: 22
(I) A NONREFUNDABLE PET FEE ON THE TENANT WH O RESIDES 23
WITH A COMPANION ANI MAL; OR 24
(II) BREED OR SIZE RESTRI CTIONS ON THE COMPAN ION ANIMAL 25
WITH WHICH THE TENAN T SEEKS TO RESIDE . 26
(E) IN ORDER TO CLAIM THE CREDIT ALLOWED UNDER THIS S ECTION, THE 27
LANDLORD SHALL FILE WITH THE LANDLORD ’S INCOME TAX RETURN : 28
(1) A LIST OF EACH PROPE RTY AT WHICH THE LAN DLORD PERMITS 29
THE LANDLORD ’S RESIDENTIAL RENTAL HOUSING TENANTS TO R ESIDE WITH 30
COMPANION ANIMALS I N THE TENANT ’S RENTAL DWELLING UN IT AND FOR WHICH 31
THE LANDLORD IS CLAI MING THE CREDIT UNDE R THIS SECTION; AND 32 SENATE BILL 72 3
(2) A COPY OF THE LANDLO RD’S POLICIES GOVERNING COMPANION 1
ANIMALS WITH RESPECT TO THE PROPERTY . 2
(F) NOTWITHSTANDING THE L IMITATIONS UNDER TITLE 13, SUBTITLE 2 OF 3
THIS ARTICLE , THE COMPTROLLER SHALL MAI NTAIN AND PUBLISH ON THE 4
COMPTROLLER ’S WEBSITE A LIST OF LANDLORDS WHO CLAIM THE CREDIT 5
ALLOWED UNDER THIS S ECTION AND THE PROPE RTIES AT WHICH EACH LANDLORD 6
PERMITS THE LANDLORD ’S RESIDENTIAL R ENTAL HOUSING TENANT S TO RESIDE 7
WITH COMPANION ANIMA LS IN THE TENANT’S RENTAL DWELLING UN IT. 8
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 9
1, 2023, and shall be applicable to all taxable years beginning after December 31, 2022, but 10
before January 1, 2025. It shall remain effective for a period of 2 years and, at the end of 11
June 30, 2025, this Act, with no further action required by the General Assembly, shall be 12
abrogated and of no further force and effect. 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That: 15
(a) There is a Task Force on Financial Incentives for Pet–Friendly Housing. 16
(b) The Task Force consists of the following members: 17
(1) one member of the Senate of Maryland, appointed by the President of 18
the Senate; 19
(2) one member of the House of Delegates, appointed by the Speaker of the 20
House; 21
(3) the Secretary of Housing and Community Development, or the 22
Secretary’s designee; and 23
(4) the following members, appointed by the Governor: 24
(i) one representative of a county or municipal animal shelter or 25
animal control organization; 26
(ii) one representative of a nongovernmental animal shelter or 27
rescue that provides services to individuals in the community; 28
(iii) two representatives of organizations that engage in advocacy on 29
animal–related issues; 30
(iv) two representatives of organizations that represent landlords in 31
Maryland; and 32 4 SENATE BILL 72
(v) two representatives of organizations that represent realtors in 1
Maryland. 2
(c) The Governor shall designate the chair of the Task Force. 3
(d) The Department of Housing and Community Development shall provide staff 4
for the Task Force. 5
(e) A member of the Task Force: 6
(1) may not receive compensation as a member of the Task Force; but 7
(2) is entitled to reimbursement for expenses under the Standard State 8
Travel Regulations, as provided in the State budget. 9
(f) The Task Force shall: 10
(1) study matters relating to pet–friendly housing, including: 11
(i) financial incentives that have potential to influence rental 12
housing owners to create more pet–friendly housing; 13
(ii) insurance or liability structures that place burdens on the ability 14
of landlords to offer pet–friendly housing; and 15
(3) barriers on varied sizes and breeds that prohibit landlords from 16
allowing pets; and 17
(2) make recommendations on how to financially incentivize the expansion 18
of pet–friendly housing. 19
(g) On or before November 1, 2024, the Task Force shall report its findings and 20
recommendations to the Governor and, in accordance with § 2–1257 of the State 21
Government Article, the General Assembly. 22
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
1, 2023. It shall remain effective for a period of 1 year and 6 months and, at the end of 24
December 31, 2024, this Act, with no further action required by the General Assembly, shall 25
be abrogated and of no further force and effect. 26