Maryland 2023 Regular Session

Maryland Senate Bill SB72 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	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	5		sb0072
9	6
10	7		SENATE BILL 72
11	8		Q3 3lr0820
12	9		SB 443/22 – B&T (PRE–FILED)
13	10		By: Senator Jackson
14	11		Requested: November 16, 2022
15	12		Introduced and read first time: January 11, 2023
16	13		Assigned to: Budget and Taxation
17		-	Committee Report: Favorable with amendments
18		-	Senate action: Adopted
19		-	Read second time: February 14, 2023
20	14
21		-	~~CHAPTER ______~~
	15	+	A BILL ENTITLED
22	16
23	17		AN ACT concerning 1
24	18
25	19		Income Tax – Credit for Pet–Friendly Rental Dwelling Units 2
26		-	Task Force on Financial Incentives for Pet–Friendly Housing 3
27	20
28		-	FOR the purpose of allowing certain landlords a credit against the State income tax for 4
29		-	certain rental dwelling units in which, during the taxable year, a landlord permits 5
30		-	certain tenants to reside with companion animals; requiring the Comptroller to 6
31		-	maintain and publish on the Comptroller’s website certain information; and 7
32		-	generally relating to a credit against the State income tax for pet–friendly rental 8
33		-	dwelling units establishing the Task Force on Financial Incentives for Pet–Friendly 9
34		-	Housing to study certain matters and make recommendations on how to financially 10
35		-	incentivize the expansion of pet–friendly housing; and generally relating to the Task 11
36		-	Force on Financial Incentives for Pet–Friendly Housing. 12
	21	+	FOR the purpose of allowing certain landlords a credit against the State income tax for 3
	22	+	certain rental dwelling units in which, during the taxable year, a landlord permits 4
	23	+	certain tenants to reside with companion animals; requiring the Comptroller to 5
	24	+	maintain and publish on the Comptroller’s website certain information; and 6
	25	+	generally relating to a credit against the State income tax for pet–friendly rental 7
	26	+	dwelling units. 8
37	27
38		-	BY adding to 13
39		-	Article – Tax – General 14
40		-	Section 10–757 15
41		-	Annotated Code of Maryland 16
42		-	(2022 Replacement Volume) 17
	28	+	BY adding to 9
	29	+	Article – Tax – General 10
	30	+	Section 10–757 11
	31	+	Annotated Code of Maryland 12
	32	+	(2022 Replacement Volume) 13
43	33
44		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
45		-	That the Laws of Maryland read as follows: 19
	34	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
	35	+	That the Laws of Maryland read as follows: 15
46	36
47		-	Article – Tax – General 20
48		-	2 SENATE BILL 72
	37	+	Article – Tax – General 16
	38	+
	39	+	10–757. 17
	40	+
	41	+	(A) IN THIS SECTION, “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED 18
	42	+	IN § 6–801 OF THE ENVIRONMENT ARTICLE. 19
	43	+
	44	+	(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A LANDLORD MAY 20
	45	+	CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN A N AMOUNT EQUAL TO $200 21
	46	+	FOR EACH RENTAL DWEL LING UNIT IN WHICH , DURING THE TAXABLE Y EAR, THE 22
	47	+	LANDLORD PERMITS THE LANDLORD’S TENANT TO RESIDE W ITH A COMPANION 23 2 SENATE BILL 72
49	48
50	49
51		-	~~10–757~~. 1
	50	+	ANIMAL. 1
52	51
53		-	(A) IN THIS ~~SECTION, “RENTAL DWELLING UNIT ” HAS THE MEANING STAT ED~~ 2
54		-	~~IN § 6–801~~ OF ~~THE ENVIRONMENT ARTICLE.~~ 3
	52	+	(C) (1) FOR EACH TAXABLE YEAR , THE CREDIT ALLOWED U NDER THIS 2
	53	+	SECTION MAY NOT EXCE ED THE LESSER OF : 3
55	54
56		-	(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A LANDLORD MAY 4
57		-	CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN A N AMOUNT EQUAL TO $200 5
58		-	FOR EACH RENTAL DW ELLING UNIT IN WHICH , DURING THE TAXABLE Y EAR, THE 6
59		-	LANDLORD PERMITS THE LANDLORD’S TENANT TO RESIDE W ITH A COMPANION 7
60		-	ANIMAL. 8
	55	+	(I) $2,000; OR 4
61	56
62		-	(C) (1) FOR EACH TAXABLE YEAR , THE CREDIT ALLOWED U NDER THIS 9
63		-	SECTION MAY NOT EXCE ED THE LESSER OF : 10
	57	+	(II) THE STATE INCOME TAX FOR THAT TAXABLE YEAR , 5
	58	+	CALCULATED BEFORE TH E APPLICATION OF THE CREDITS UNDER THIS S ECTION 6
	59	+	AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFTER THE APPLICATIO N OF 7
	60	+	OTHER CREDITS ALLOWA BLE UNDER THIS SUBTI TLE. 8
64	61
65		-	(I) $2,000; OR 11
	62	+	(2) THE UNUSED AMOUNT OF CREDIT FOR ANY TAXAB LE YEAR MAY 9
	63	+	NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 10
66	64
67		-	(II) THE STATE INCOME TAX FOR THAT TAXABLE YEAR , 12
68		-	CALCULATED BEFORE TH E APPLICATION OF THE CREDITS UNDER THIS S ECTION 13
69		-	AND §§ 10–701 AND 10–701.1 OF THIS SUBTITLE BUT AFTER THE APPLICATIO N OF 14
70		-	OTHER CREDITS ALLOWA BLE UNDER THIS SUBTI TLE. 15
	65	+	(D) (1) A LANDLORD CLAIMING THE CREDIT UNDER THI S SECTION MAY 11
	66	+	IMPOSE A LIMITATION ON THE TOTAL NUMBER OF COMPANION ANIMALS WITH 12
	67	+	WHICH A TENANT MAY R ESIDE. 13
71	68
72		-	(2) ~~THE UNUSED AMOUNT O F~~ CREDIT ~~FOR ANY TAX ABLE YEAR~~ MAY 16
73		-	NOT ~~BE CARRIED OVER TO ANY OTHER TAXABLE YEAR. 17~~
	69	+	(2) A LANDLORD CLAIMING TH E CREDIT UNDER THIS SECTION MAY 14
	70	+	NOT IMPOSE: 15
74	71
75		-	(D) (1) A LANDLORD CLAIMING TH E CREDIT UNDER THIS SECTION MAY 18
76		-	IMPOSE A LIMITATION ON THE TOTAL NUMBER OF COMPANION ANIMALS WITH 19
77		-	WHICH A TENANT MAY R ESIDE. 20
	72	+	(I) A NONREFUNDABLE PET FEE ON THE TENANT WH O RESIDES 16
	73	+	WITH A COMPANION ANI MAL; OR 17
78	74
79		-	(2) ~~A LANDLORD CLAIMING~~ THE ~~CREDIT UNDER THIS SECTION M AY 21~~
80		-	~~NOT IMPOSE:~~ 22
	75	+	(II) BREED OR SIZE RESTRI CTIONS ON THE COMPAN ION ANIMAL 18
	76	+	WITH WHICH THE TENAN T SEEKS TO RESIDE . 19
81	77
82		-	(I) ~~A NONREFUNDABLE PET FEE ON~~ THE ~~TENANT WH O RESIDES 23~~
83		-	WITH ~~A COMPANION ANI MAL;~~ ~~OR 24~~
	78	+	(E) IN ORDER TO CLAIM THE CREDIT ALLOWED UNDER THIS SECTION, THE 20
	79	+	LANDLORD SHALL FILE WITH THE LANDLORD ’S INCOME TAX RETURN : 21
84	80
85		-	(II) BREED OR SIZE RESTRI CTIONS ON THE COMPAN ION ANIMAL 25
86		-	WITH WHICH THE TENAN T SEEKS TO RESIDE . 26
	81	+	(1) A LIST OF EACH PROPE RTY AT WHICH THE LAN DLORD PERMITS 22
	82	+	THE LANDLORD ’S RESIDENTIAL RENTAL HOUSING TENANTS TO R ESIDE WITH 23
	83	+	COMPANION ANIMALS IN THE TENANT’S RENTAL DWELLING UN IT AND FOR WHICH 24
	84	+	THE LANDLORD IS CLAI MING THE CREDIT UNDE R THIS SECTION; AND 25
87	85
88		-	(E) ~~IN ORDER TO CLAIM~~ THE ~~CREDIT ALLOWED UNDER THIS~~ S ~~ECTION, THE 27~~
89		-	~~LANDLORD SHALL FILE~~ WITH THE ~~LANDLORD ’S~~ ~~INCOME TAX RETURN : 28~~
	86	+	(2) A COPY OF THE LANDLO RD’S POLICIES GOVERNING COMPANION 26
	87	+	ANIMALS WITH RESPECT TO THE PROPERTY . 27
90	88
91		-	(1) ~~A LIST~~ OF ~~EACH PROPE RTY AT WHICH THE LAN DLORD PERMITS 29~~
92		-	THE ~~LANDLORD ’S~~ ~~RESIDENTIAL RENTAL HOUSING TENANTS TO R ESIDE WITH 30~~
93		-	~~COMPANION ANIMALS I N THE TENANT~~ ’S ~~RENTAL DWELLING UN IT AND FOR WHICH 31~~
94		-	THE LANDLORD ~~IS CLAI MING THE CREDIT UNDE R THIS SECTION; AND 32~~ SENATE BILL 72 3
	89	+	(F) NOTWITHSTANDING THE L IMITATIONS UNDER TITLE 13, SUBTITLE 2 OF 28
	90	+	THIS ARTICLE , THE COMPTROLLER SHALL MAI NTAIN AND PUBLISH ON THE 29
	91	+	COMPTROLLER ’S WEBSITE A LI ST OF LANDLORDS WHO CLAIM THE CREDIT 30
	92	+	ALLOWED UNDER THIS S ECTION AND THE PROPE RTIES AT WHICH EACH LANDLORD 31 SENATE BILL 72 3
95	93
96	94
	95	+	PERMITS THE LANDLORD ’S RESIDENTIAL RENTAL HOUSING TENANTS TO R ESIDE 1
	96	+	WITH COMPANION ANIMA LS IN THE TENANT’S RENTAL DWELLING UN IT. 2
97	97
98		-	(2) A COPY OF THE LANDLO RD’S POLICIES GOVERNING COMPANION 1
99		-	ANIMALS WITH RESPECT TO THE PROPERTY . 2
100		-
101		-	(F) NOTWITHSTANDING THE L IMITATIONS UNDER TITLE 13, SUBTITLE 2 OF 3
102		-	THIS ARTICLE , THE COMPTROLLER SHALL MAI NTAIN AND PUBLISH ON THE 4
103		-	COMPTROLLER ’S WEBSITE A LIST OF LANDLORDS WHO CLAIM THE CREDIT 5
104		-	ALLOWED UNDER THIS S ECTION AND THE PROPE RTIES AT WHICH EACH LANDLORD 6
105		-	PERMITS THE LANDLORD ’S RESIDENTIAL R ENTAL HOUSING TENANT S TO RESIDE 7
106		-	WITH COMPANION ANIMA LS IN THE TENANT’S RENTAL DWELLING UN IT. 8
107		-
108		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 9
109		-	1, 2023, and shall be applicable to all taxable years beginning after December 31, 2022, but 10
110		-	before January 1, 2025. It shall remain effective for a period of 2 years and, at the end of 11
111		-	June 30, 2025, this Act, with no further action required by the General Assembly, shall be 12
112		-	abrogated and of no further force and effect. 13
113		-
114		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
115		-	That: 15
116		-
117		-	(a) There is a Task Force on Financial Incentives for Pet–Friendly Housing. 16
118		-
119		-	(b) The Task Force consists of the following members: 17
120		-
121		-	(1) one member of the Senate of Maryland, appointed by the President of 18
122		-	the Senate; 19
123		-
124		-	(2) one member of the House of Delegates, appointed by the Speaker of the 20
125		-	House; 21
126		-
127		-	(3) the Secretary of Housing and Community Development, or the 22
128		-	Secretary’s designee; and 23
129		-
130		-	(4) the following members, appointed by the Governor: 24
131		-
132		-	(i) one representative of a county or municipal animal shelter or 25
133		-	animal control organization; 26
134		-
135		-	(ii) one representative of a nongovernmental animal shelter or 27
136		-	rescue that provides services to individuals in the community; 28
137		-
138		-	(iii) two representatives of organizations that engage in advocacy on 29
139		-	animal–related issues; 30
140		-
141		-	(iv) two representatives of organizations that represent landlords in 31
142		-	Maryland; and 32 4 SENATE BILL 72
143		-
144		-
145		-
146		-	(v) two representatives of organizations that represent realtors in 1
147		-	Maryland. 2
148		-
149		-	(c) The Governor shall designate the chair of the Task Force. 3
150		-
151		-	(d) The Department of Housing and Community Development shall provide staff 4
152		-	for the Task Force. 5
153		-
154		-	(e) A member of the Task Force: 6
155		-
156		-	(1) may not receive compensation as a member of the Task Force; but 7
157		-
158		-	(2) is entitled to reimbursement for expenses under the Standard State 8
159		-	Travel Regulations, as provided in the State budget. 9
160		-
161		-	(f) The Task Force shall: 10
162		-
163		-	(1) study matters relating to pet–friendly housing, including: 11
164		-
165		-	(i) financial incentives that have potential to influence rental 12
166		-	housing owners to create more pet–friendly housing; 13
167		-
168		-	(ii) insurance or liability structures that place burdens on the ability 14
169		-	of landlords to offer pet–friendly housing; and 15
170		-
171		-	(3) barriers on varied sizes and breeds that prohibit landlords from 16
172		-	allowing pets; and 17
173		-
174		-	(2) make recommendations on how to financially incentivize the expansion 18
175		-	of pet–friendly housing. 19
176		-
177		-	(g) On or before November 1, 2024, the Task Force shall report its findings and 20
178		-	recommendations to the Governor and, in accordance with § 2–1257 of the State 21
179		-	Government Article, the General Assembly. 22
180		-
181		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
182		-	1, 2023. It shall remain effective for a period of 1 year and 6 months and, at the end of 24
183		-	December 31, 2024, this Act, with no further action required by the General Assembly, shall 25
184		-	be abrogated and of no further force and effect. 26
185		-
186		-
	98	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
	99	+	1, 2023, and shall be applicable to all taxable years beginning after December 31, 2022, but 4
	100	+	before January 1, 2025. It shall remain effective for a period of 2 years and, at the end of 5
	101	+	June 30, 2025, this Act, with no further action required by the General Assembly, shall be 6
	102	+	abrogated and of no further force and effect. 7
187	103