EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb1068*
HOUSE BILL 1068
N2, J1, Q3 4lr2231
CF SB 577
By: Delegate Feldmark
Introduced and read first time: February 7, 2024
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Maryland Revised Uniform Anatomical Gift Act – Donors – Registration by Tax 2
Return Checkoff 3
FOR the purpose of authorizing an individual to make an anatomical gift in accordance 4
with the Maryland Revised Uniform Anatomical Gift Act by indication on the 5
individual’s State income tax return; requiring the Comptroller to cooperate with the 6
State’s designated organ registry organization for certain purposes; requiring the 7
Comptroller to include a certain checkoff and certain information on a certain State 8
income tax return form; requiring the Comptroller to transmit certain information 9
to the State’s designated organ registry organization; and generally relating to 10
anatomical gifts. 11
BY repealing and reenacting, with amendments, 12
Article – Estates and Trusts 13
Section 4–503(b) and 4–516(c) 14
Annotated Code of Maryland 15
(2022 Replacement Volume and 2023 Supplement) 16
BY adding to 17
Article – Tax – General 18
Section 2–118 19
Annotated Code of Maryland 20
(2022 Replacement Volume and 2023 Supplement) 21
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
That the Laws of Maryland read as follows: 23
Article – Estates and Trusts 24
4–503. 25
2 HOUSE BILL 1068
(b) A donor may make an anatomical gift: 1
(1) By authorizing a statement or symbol indicating that the donor has 2
made an anatomical gift to be imprinted on the donor’s driver’s license or identification 3
card; 4
(2) BY INDICATING THAT TH E DONOR HAS MADE AN ANATOMICAL 5
GIFT ON THE DONOR ’S STATE INDIVIDUAL INCO ME TAX RETURN ; 6
(3) By will; 7
[(3)] (4) During a terminal illness or an injury of the donor, by any form 8
of communication addressed to at least two adults, at least one of whom is a disinterested 9
witness; or 10
[(4)] (5) As provided in subsection (c) of this section. 11
4–516. 12
(c) The COMPTROLLER AND THE Motor Vehicle Administration shall cooperate 13
with the qualified nonprofit entity contracted with under subsection (b)(1) of this section 14
for the purpose of transferring to the donor registry all relevant information regarding a 15
donor’s making, amending of, or revoking of an anatomical gift. 16
Article – Tax – General 17
2–118. 18
(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 19
INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS “ORGAN DONATION”. 20
(2) THE CHECKOFF SHALL ST ATE THAT THE INDIVIDUAL, OR EACH 21
SPOUSE IN THE CASE O F A JOINT RETURN , CONSENTS TO REGISTER TO MAKE AN 22
ANATOMICAL GIFT IN A CCORDANCE WITH THE MARYLAND REVISED ANATOMICAL 23
GIFT ACT. 24
(3) THE COMPTROLLER SHALL INC LUDE INFORMATION DIR ECTING 25
AN INDIVIDUAL FILING A TAX RET URN TO THE WEBSITE O F THE ORGAN 26
PROCUREMENT ORGANIZA TION CONTRACTED BY T HE STATE UNDER § 4–516 OF THE 27
ESTATES AND TRUSTS ARTICLE. 28
(B) THE COMPTROLLER SHALL TRA NSMIT THE INFORMATIO N REQUIRED 29
FOR A CONSENTING IND IVIDUAL’S REGISTRATION AS AN ORGAN DONOR TO THE 30
ORGAN PROCUREMENT OR GANIZATION CONTRACTE D BY THE STATE UNDER § 4–516 31
OF THE ESTATES AND TRUSTS ARTICLE, INCLUDING THE INDIVI DUAL’S: 32 HOUSE BILL 1068 3
(1) DRIVER’S LICENSE NUMBER , STATE IDENTIFICATION NUMBER, OR 1
SOCIAL SECURITY NUMBER ; 2
(2) FIRST NAME; 3
(3) LAST NAME; 4
(4) DATE OF BIRTH; AND 5
(5) ADDRESS. 6
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 7
1, 2027, and shall be applicable to all taxable years beginning after December 31, 2026. 8