Maryland 2024 Regular Session

Maryland House Bill HB455

Introduced
1/22/24  
Refer
1/22/24  
Report Pass
3/13/24  
Engrossed
3/15/24  
Refer
3/18/24  
Report Pass
3/29/24  
Enrolled
4/4/24  
Chaptered
5/16/24  

Caption

Comptroller - Electronic Tax and Fee Return Filing Requirements

Impact

This bill will significantly alter state tax filing procedures, ensuring that both individuals and businesses submit tax documents electronically, thereby enhancing efficiency and accuracy in the state's tax administration. Additionally, it reduces administrative burdens on the Comptroller's office by streamlining the filing process. The transition to mandatory electronic filings also aligns with broader trends toward digitization in public administration.

Summary

House Bill 455, titled 'Comptroller - Electronic Tax and Fee Return Filing Requirements', is designed to mandate electronic filing for various taxes and fees payable to the Maryland Comptroller. Beginning in 2026, certain tax returns, including those for tire recycling, admission and amusement taxes, and income taxes, will have to be filed electronically. The bill also prohibits tax return preparers and software developers from charging extra fees for electronic filings, thereby aiming to promote a standardized and straightforward taxation process within the state.

Sentiment

The sentiment around HB455 appears to be largely positive among supporters who view it as a progressive step in modernizing tax processes. They argue that it will simplify filing and potentially decrease costs associated with tax compliance. However, concerns have been raised by some stakeholders, particularly in the software community, regarding the restrictions on fees and sales of different software versions, suggesting that the financial viability of tax software companies could be at risk as a result.

Contention

Notably, contention arises around the restrictions placed on tax preparers and software companies which mandate compliance without additional fees. Opposition groups argue that this could stifle innovation within the software industry by limiting profitability and reducing incentives to improve tax preparation technologies. Furthermore, while the intention is to simplify tax regulation, critics fear that the bill might disproportionately affect those who still rely on manual filing methods due to a lack of resources or internet access.

Companion Bills

MD SB677

Crossfiled Comptroller - Electronic Tax and Fee Return Filing Requirements

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