MD
Maryland Senate Bill SB202

Maryland 2024 Regular Session

Maryland Senate Bill SB202 Compare Versions

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1- WES MOORE, Governor Ch. 161
21
3-– 1 –
4-Chapter 161
5-(Senate Bill 202)
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+ Italics indicate opposite chamber/conference committee amendments.
9+ *sb0202*
810
9-Income Tax Department of Aging – Caregiver Tax Credit Expense Grant
10-Program – Established
11+SENATE BILL 202
12+O2 (4lr0475)
13+ENROLLED BILL
14+— Budget and Taxation/Appropriations —
15+Introduced by Senator Benson
1116
12-FOR the purpose of allowing certain caregivers a credit against the State income tax
13-establishing the Caregiver Expense Grant Program in the Department of Aging to
14-award grants to certain caregivers for certain qualified expenses paid or incurred
15-during a taxable year by the caregivers to provide care or support to certain qualified
16-family members; and generally relating to an income tax credit for caregivers the
17-Caregiver Expense Grant Program.
17+Read and Examined by Proofreaders:
1818
19-BY adding to
20- Article – Tax – General
21-Section 10–758
22- Annotated Code of Maryland
23- (2022 Replacement Volume and 2023 Supplement)
19+_______________________________________________
20+Proofreader.
21+_______________________________________________
22+Proofreader.
2423
25-BY adding to
26- Article – Human Services
27- Section 10–1202
28- Annotated Code of Maryland
29- (2019 Replacement Volume and 2023 Supplement)
24+Sealed with the Great Seal and presented to the Governor, for his approval this
3025
31- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
32-That the Laws of Maryland read as follows:
26+_______ day of _______________ at _________________ _______ o’clock, ________M.
3327
34-Article – Tax – General Human Services
28+______________________________________________
29+President.
3530
36-10–758. 10–1202.
31+CHAPTER ______
3732
38- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS
39-INDICATED.
33+AN ACT concerning 1
4034
41- (2) “CAREGIVER” MEANS AN INDIVIDUAL WHO PROVIDES CARE OR
42-SUPPORT TO A QUALIFI ED FAMILY MEMBER .
35+Income Tax Department of Aging – Caregiver Tax Credit Expense Grant 2
36+Program – Established 3
4337
44- (3) “LICENSED PHYSICIAN ” HAS THE MEANING STAT ED IN § 14–101
45-OF THE HEALTH OCCUPATIONS ARTICLE.
38+FOR the purpose of allowing certain caregivers a credit against the State income tax 4
39+establishing the Caregiver Expense Grant Program in the Department of Aging to 5
40+award grants to certain caregivers for certain qualified expenses paid or incurred 6
41+during a taxable year by the caregivers to provide care or support to certain qualified 7
42+family members; and generally relating to an income tax credit for caregivers the 8
43+Caregiver Expense Grant Program. 9
4644
47- (4) “PHYSICIAN ASSISTANT ” HAS THE MEANING STAT ED IN § 15–101
48-OF THE HEALTH OCCUPATIONS ARTICLE. Ch. 161 2024 LAWS OF MARYLAND
45+BY adding to 10
46+ Article – Tax – General 11
47+Section 10–758 12
48+ Annotated Code of Maryland 13
49+ (2022 Replacement Volume and 2023 Supplement) 14 2 SENATE BILL 202
4950
50-– 2 –
5151
52- (5) “PROGRAM” MEANS THE CAREGIVER EXPENSE GRANT
53-PROGRAM.
5452
55- (6) (I) “QUALIFIED EXPENSES ” MEANS EXPENSES PAID OR
56-INCURRED BY A CAREGI VER FOR GOODS OR SER VICES THAT RELATE DI RECTLY TO
57-THE CARE OR SUPPORT OF A QUALIFIED FAMIL Y MEMBER, INCLUDING:
53+BY adding to 1
54+ Article – Human Services 2
55+ Section 10–1202 3
56+ Annotated Code of Maryland 4
57+ (2019 Replacement Volume and 2023 Supplement) 5
5858
59- 1. THE IMPROVEMENT OR A LTERATION OF THE
60-CAREGIVER’S PRIMARY RESIDE NCE TO ENABLE OR ASS IST THE QUALIFIED FA MILY
61-MEMBER TO BE MOBILE , SAFE, OR INDEPENDENT ;
59+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
60+That the Laws of Maryland read as follows: 7
6261
63- 2. THE PURCHASE OR LEAS E OF EQUIPMENT TO EN ABLE
64-OR ASSIST THE QUALIF IED FAMILY MEMBER TO CARRY OUT ONE OR MOR E
65-DAY–TO–DAY ACTIVITIES;
62+Article – Tax – General Human Services 8
6663
67- 3. EMPLOYING A HOME CAR E AIDE OR PERSONAL C ARE
68-ATTENDANT; OR
64+10–758. 10–1202. 9
6965
70- 4. THE COSTS FOR:
66+ (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 10
67+INDICATED. 11
7168
72- A. ADULT DAY CARE ;
69+ (2) “CAREGIVER” MEANS AN INDIVIDUAL WHO PROVIDES CARE OR 12
70+SUPPORT TO A QUALIFI ED FAMILY MEMBER . 13
7371
74- B. SPECIALIZED TRANSPOR TATION;
72+ (3) “LICENSED PHYSICIAN ” HAS THE MEANING STAT ED IN § 14–101 14
73+OF THE HEALTH OCCUPATIONS ARTICLE. 15
7574
76- C. LEGAL OR FINANCIAL S ERVICES; OR
75+ (4) “PHYSICIAN ASSISTANT ” HAS THE MEANING STAT ED IN § 15–101 16
76+OF THE HEALTH OCCUPATIONS ARTICLE. 17
7777
78- D. ASSISTIVE CARE TECHN OLOGY.
78+ (5) “PROGRAM” MEANS THE CAREGIVER EXPENSE GRANT 18
79+PROGRAM. 19
7980
80- (II) “QUALIFIED EXPENSES ” DOES NOT INCLUDE :
81+ (6) (I) “QUALIFIED EXPENSES ” MEANS EXPENSES PAID OR 20
82+INCURRED BY A CAREGI VER FOR GOODS OR SER VICES THAT RELATE DI RECTLY TO 21
83+THE CARE OR SUPPORT OF A QUALIFIED FAMIL Y MEMBER, INCLUDING: 22
8184
82- 1. UNSPECIALIZED FOOD , CLOTHING, OR
83-TRANSPORTATION EXPEN SES;
85+ 1. THE IMPROVEMENT OR A LTERATION OF THE 23
86+CAREGIVER’S PRIMARY RESIDENCE TO ENABLE OR ASSIST T HE QUALIFIED FAMILY 24
87+MEMBER TO BE MOBILE , SAFE, OR INDEPENDENT ; 25
8488
85- 2. ORDINARY HOUSEHOLD M AINTENANCE OR REPAIR
86-EXPENSES THAT ARE NO T DIRECTLY RELATED T O OR NECESSARY FOR T HE CARE OF
87-THE QUALIFIED FAMILY MEMBER; OR
89+ 2. THE PURCHASE OR LEAS E OF EQUIPMENT TO EN ABLE 26
90+OR ASSIST THE QUALIF IED FAMILY MEMBER TO CARRY OUT ONE OR MOR E 27
91+DAY–TO–DAY ACTIVITIES; 28
8892
89- 3. ANY AMOUNT THAT IS P AID OR REIMBURSED :
93+ 3. EMPLOYING A HOME CAR E AIDE OR PERSONAL CARE 29
94+ATTENDANT; OR 30
9095
91- A. UNDER AN INSURANCE P OLICY;
96+ 4. THE COSTS FOR: 31 SENATE BILL 202 3
9297
93- B. BY THE FEDERAL GOVER NMENT;
94- WES MOORE, Governor Ch. 161
9598
96-– 3 –
97- C. BY THE STATE; OR
9899
99- D. BY A POLITICAL SUBDI VISION OF THE STATE.
100+ A. ADULT DAY CARE ; 1
100101
101- (6) (7) “QUALIFIED FAMILY MEMB ER” MEANS AN INDIVIDUAL
102-WHO:
102+ B. SPECIALIZED TRANSPOR TATION; 2
103103
104- (I) IS AT LEAST 18 YEARS OLD ON THE LAS T DAY OF THE
105-TAXABLE YEAR IN WHIC H DAY THAT THE QUALIFIED EXPENS ES WERE PAID OR
106-INCURRED BY THE CARE GIVER;
104+ C. LEGAL OR FINANCIAL S ERVICES; OR 3
107105
108- (II) (I) REQUIRES ASSISTANCE WITH ONE OR MORE DAI LY
109-LIVING ACTIVITIES , AS CERTIFIED BY A LI CENSED PHYSICIAN , PHYSICIAN
110-ASSISTANT, OR REGISTERED NURSE PRACTITIONER ; AND
106+ D. ASSISTIVE CARE TECHN OLOGY. 4
111107
112- (III) IS AN IMMEDIATE FAMI LY MEMBER OF THE CAR EGIVER.
108+ (II) “QUALIFIED EXPENSES ” DOES NOT INCLUDE : 5
113109
114- (II) 1. IS AT LEAST 60 YEARS OLD AND IS CAR ED FOR BY AN
115-ADULT RELATIVE OR IN FORMAL CAREGIVER WHO IS AT LEAST 18 YEARS OLD;
110+ 1. UNSPECIALIZED FOOD , CLOTHING, OR 6
111+TRANSPORTATION EXPEN SES; 7
116112
117- 2. HAS ALZHEIMER’S DISEASE OR A RELAT ED DISORDER
118-AND IS CARED FOR BY AN ADULT RELATIVE OR INFORMAL CAREGIVER W HO IS AT
119-LEAST 18 YEARS OLD; OR
113+ 2. ORDINARY HOUSEHOLD M AINTENANCE OR REPAIR 8
114+EXPENSES THAT ARE NO T DIRECTLY RELATED T O OR NECESSARY FOR T HE CARE OF 9
115+THE QUALIFIED FAMILY MEMBER; OR 10
120116
121- 3. IS A CHILD OR AN ADU LT WITH DEVELOPMENTA L OR
122-FUNCTIONAL DISABILIT IES AND IS CARED FOR BY A PARENT, GRANDPARENT , OR
123-OTHER RELATIVE THAT IS AT LEAST 55 YEARS OLD.
117+ 3. ANY AMOUNT THAT IS P AID OR REIMBURSED : 11
124118
125- (7) (8) “REGISTERED NURSE PRAC TITIONER” HAS THE MEANING
126-STATED IN § 8–101 OF THE HEALTH OCCUPATIONS ARTICLE.
119+ A. UNDER AN INSURANCE P OLICY; 12
127120
128- (B) THERE IS A CAREGIVER EXPENSE GRANT PROGRAM IN THE
129-DEPARTMENT .
121+ B. BY THE FEDERAL GOVER NMENT; 13
130122
131- (C) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A CAREGIVER THE
132-DEPARTMENT MAY CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN T HE
133-AMOUNT DETERMINED UNDER SUBSECTION (C) OF THIS SECTION AWARD A GRANT
134-TO A CAREGIVER FOR QUALIFIED EXPENS ES PAID OR INCURRED DURING THE
135-TAXABLE YEAR BY THE CAREGIVER IF THE CAREGIVER ’S FEDERAL ADJUSTED GROSS
136-INCOME DOES NOT EXCE ED:
123+ C. BY THE STATE; OR 14
137124
138- (1) $75,000 IF THE CAREGIVER IS FILING AN INDIVIDUAL TAX
139-RETURN; OR
140- Ch. 161 2024 LAWS OF MARYLAND
125+ D. BY A POLITICAL SUBDI VISION OF THE STATE. 15
141126
142-– 4 –
143- (2) $150,000 IF THE CAREGIVER IS FILING A JOINT TAX R ETURN.
127+ (6) (7) “QUALIFIED FAMILY MEMB ER” MEANS AN INDIVIDUAL 16
128+WHO: 17
144129
145- (C) (D) A CAREGIVER SHALL APPL Y FOR A GRANT UNDER THE PROGRAM
146-IN THE FORM AND MANNER THE DEPARTMENT REQUIRES .
130+ (I) IS AT LEAST 18 YEARS OLD ON THE LAS T DAY OF THE 18
131+TAXABLE YEAR IN WHIC H DAY THAT THE QUALIFIED EXPENS ES WERE PAID OR 19
132+INCURRED BY THE CARE GIVER; 20
147133
148- (E) (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , THE AMOUNT
149-OF THE TAX CREDIT GRANT ALLOWED UNDER SUBSEC TION (B) (C) OF THIS SECTION
150-IS EQUAL TO 30% OF THE QUALIFIED EXP ENSES PAID OR INCURR ED DURING THE
151-TAXABLE YEAR BY THE CAREGIVER THAT EXCEED $2,000.
134+ (II) (I) REQUIRES ASSISTANCE WITH ONE OR MORE DAI LY 21
135+LIVING ACTIVITIES , AS CERTIFIED BY A LI CENSED PHYSICIAN , PHYSICIAN 22
136+ASSISTANT, OR REGISTERED NURSE PRACTITIONER ; AND 23
152137
153- (2) FOR ANY TAXABLE FISCAL YEAR, THE AMOUNT OF THE TAX
154-CREDIT GRANT MAY NOT EXCEED $2,500. THE LESSER OF:
138+ (III) IS AN IMMEDIATE FAMI LY MEMBER OF THE CAR EGIVER. 24
155139
156- (I) $5,000; OR
140+ (II) 1. IS AT LEAST 60 YEARS OLD AND IS CAR ED FOR BY AN 25
141+ADULT RELATIVE OR IN FORMAL CAREGIVER WHO IS AT LEAST 18 YEARS OLD; 26
142+ 4 SENATE BILL 202
157143
158- (II) THE STATE INCOME TAX IMPO SED FOR THAT TAXABLE
159-YEAR.
160144
161- (3) THE UNUSED AMOUNT OF THE CREDIT MAY NOT BE CA RRIED
162-OVER TO ANY OTHER TA XABLE YEAR.
145+ 2. HAS ALZHEIMER’S DISEASE OR A RELAT ED DISORDER 1
146+AND IS CARED FOR BY AN ADULT RELATIVE OR INFORMAL CAREGIVER W HO IS AT 2
147+LEAST 18 YEARS OLD; OR 3
163148
164- (D) (F) FOR ANY FISCAL YEAR , THE GOVERNOR MAY INCLUDE IN THE
165-ANNUAL BUDGET BILL A N APPROPRIATION OF U P TO $5,000,000 TO THE PROGRAM.
149+ 3. IS A CHILD OR AN ADU LT WITH DEVELOPMENTA L OR 4
150+FUNCTIONAL DISABILIT IES AND IS CARED FOR BY A PARENT, GRANDPARENT , OR 5
151+OTHER RELATIVE THAT IS AT LEAST 55 YEARS OLD. 6
166152
167- (G) THE COMPTROLLER DEPARTMENT MAY ADOPT REGULATION S TO
168-CARRY OUT THE PROVISIONS O F THIS SECTION.
153+ (7) (8) “REGISTERED NURSE PRAC TITIONER” HAS THE MEANING 7
154+STATED IN § 8–101 OF THE HEALTH OCCUPATIONS ARTICLE. 8
169155
170- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
171-1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023.
156+ (B) THERE IS A CAREGIVER EXPENSE GRANT PROGRAM IN THE 9
157+DEPARTMENT . 10
172158
173-Approved by the Governor, April 25, 2024.
159+ (C) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, A CAREGIVER THE 11
160+DEPARTMENT MAY CLAIM A CREDIT AGAIN ST THE STATE INCOME TAX IN T HE 12
161+AMOUNT DETERMINED UNDER SUBSECTION (C) OF THIS SECTION AWARD A GRANT 13
162+TO A CAREGIVER FOR QUALIFIED EXPENS ES PAID OR INCURRED DURING THE 14
163+TAXABLE YEAR BY THE CAREGIVER IF THE CAREGIVER ’S FEDERAL ADJUSTED GROSS 15
164+INCOME DOES NOT EXCE ED: 16
165+
166+ (1) $75,000 IF THE CAREGIVER IS FILING AN INDIVIDUAL TAX 17
167+RETURN; OR 18
168+
169+ (2) $150,000 IF THE CAREGIVER IS FILING A JOINT TAX R ETURN. 19
170+
171+ (C) (D) A CAREGIVER SHALL APPL Y FOR A GRANT UNDER THE PROGRAM 20
172+IN THE FORM AND MANNER THE DEPARTMENT REQUIRES . 21
173+
174+ (E) (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , THE AMOUNT 22
175+OF THE TAX CREDIT GRANT ALLOWED UNDER SUBSEC TION (B) (C) OF THIS SECTION 23
176+IS EQUAL TO 30% OF THE QUALIFIED EXP ENSES PAID OR INCURR ED DURING THE 24
177+TAXABLE YEAR BY THE CAREGIVER THAT EXCEED $2,000. 25
178+
179+ (2) FOR ANY TAXABLE FISCAL YEAR, THE AMOUNT OF THE TAX 26
180+CREDIT GRANT MAY NOT EXCEED $2,500. THE LESSER OF: 27
181+
182+ (I) $5,000; OR 28
183+
184+ (II) THE STATE INCOME TAX IMPO SED FOR THAT TAXABLE 29
185+YEAR. 30
186+
187+ (3) THE UNUSED AMOUNT OF THE CREDIT MAY NOT BE CA RRIED 31
188+OVER TO ANY OTHER TA XABLE YEAR. 32 SENATE BILL 202 5
189+
190+
191+
192+ (D) (F) FOR ANY FISCAL YEAR , THE GOVERNOR MAY INCLUDE IN THE 1
193+ANNUAL BUDGET BILL A N APPROPRIATION OF U P TO $5,000,000 TO THE PROGRAM. 2
194+
195+ (G) THE COMPTROLLER DEPARTMENT MAY ADOPT REGULATION S TO 3
196+CARRY OUT THE PROVISIONS O F THIS SECTION. 4
197+
198+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 5
199+1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023. 6
200+
201+
202+
203+Approved:
204+________________________________________________________________________________
205+ Governor.
206+________________________________________________________________________________
207+ President of the Senate.
208+________________________________________________________________________________
209+ Speaker of the House of Delegates.