EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G 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.
*sb0577*
SENATE BILL 577
N2, J1, Q3 4lr2052
CF HB 1068
By: Senator King
Introduced and read first time: January 25, 2024
Assigned to: Budget and Taxation and Judicial Proceedings
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 17, 2024
CHAPTER ______
AN ACT concerning 1
Maryland Revised Uniform Anatomical Gift Act – Donors – Registration by Tax 2
Return Checkoff 3
Income Tax – Opportunity for Filers to Register to Make Anatomical Gift 4
FOR the purpose of authorizing an individual requiring the Comptroller to implement 5
procedures to offer certain income tax return filers the opportunity to register to 6
make an anatomical gift in accordance with the Maryland Revised Uniform 7
Anatomical Gift Act by indication on the individual’s State income tax return; 8
requiring the Comptroller to cooperate with the State’s designated organ registry 9
organization for certain purposes; requiring the Comptroller to include a certain 10
checkoff and certain information on a certain State income tax return form; requiring 11
the Comptroller to transmit certain information to the State’s designated organ 12
registry organization; and generally relating to anatomical gifts. 13
BY repealing and reenacting, with amendments, 14
Article – Estates and Trusts 15
Section 4–503(b) and 4–516(c) 16
Annotated Code of Maryland 17
(2022 Replacement Volume and 2023 Supplement) 18
BY adding to 19
Article – Tax – General 20
Section 2–118 21
Annotated Code of Maryland 22
(2022 Replacement Volume and 2023 Supplement) 23 2 SENATE BILL 577
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – Estates and Trusts 3
4–503. 4
(b) A donor may make an anatomical gift: 5
(1) By authorizing a statement or symbol indicating that the donor has 6
made an anatomical gift to be imprinted on the donor’s driver’s license or identification 7
card; 8
(2) BY INDICATING THAT TH E DONOR HAS MADE AN ANATOMICA L 9
GIFT ON THE DONOR ’S STATE INDIVIDUAL INCO ME TAX RETURN ; 10
(3) By will; 11
[(3)] (4) During a terminal illness or an injury of the donor, by any form 12
of communication addressed to at least two adults, at least one of whom is a disinterested 13
witness; or 14
[(4)] (5) As provided in subsection (c) of this section. 15
4–516. 16
(c) The COMPTROLLER AND THE Motor Vehicle Administration shall cooperate 17
with the qualified nonprofit entity contracted with under subsection (b)(1) of this section 18
for the purpose of transferring to the donor registry all relevant information regarding a 19
donor’s making, amending of, or revoking of an anatomical gift. 20
Article – Tax – General 21
2–118. 22
(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 23
INCOME TAX RETURN FO RM A CHECKOFF DESIGNATED AS “ORGAN DONATION”. 24
(2) THE CHECKOFF SHALL ST ATE THAT THE INDIVID UAL, OR EACH 25
SPOUSE IN THE CASE O F A JOINT RETURN , CONSENTS TO REGISTER TO MAKE AN 26
ANATOMICAL GIFT IN A CCORDANCE WITH THE MARYLAND REVISED ANATOMICAL 27
GIFT ACT. 28
(3) THE COMPTROLLER SHALL INCLUDE INFORMATION DIRECTING 29
IMPLEMENT PROCEDURES TO OFFER AN INDIVIDUAL FILING A TAX RETURN TO THE 30 SENATE BILL 577 3
WEBSITE OF THE ORGAN PROCUREMENT ORGANIZA TION CONTRACTED BY T HE 1
STATE MARYLAND RESIDENT IND IVIDUAL INCOME TAX R ETURN ELECTRONICALLY 2
THE OPPORTUNITY TO RE GISTER TO MAKE AN AN ATOMICAL GIFT IN ACC ORDANCE 3
WITH THE MARYLAND ANATOMICAL GIFT ACT THROUGH A HYPERLI NK TO THE 4
ANATOMICAL GIFT DONO R REGISTRY ESTABLISH ED UNDER § 4–516 OF THE 5
ESTATES AND TRUSTS ARTICLE. 6
(B) THE COMPTROLLER SHALL TRA NSMIT THE INFORMATIO N REQUIRED 7
FOR A CONSENTING IND IVIDUAL’S REGISTRATION AS AN ORGAN DONOR TO THE 8
ORGAN PROCUREMENT OR GANIZATION CONTRACTE D BY THE STATE UNDER § 4–516 9
OF THE ESTATES AND TRUSTS ARTICLE, INCLUDING THE INDIVI DUAL’S: 10
(1) DRIVER’S LICENSE NUMBER, STATE IDENTIFICATION NUMBER, OR 11
SOCIAL SECURITY NUMBER ; 12
(2) FIRST NAME; 13
(3) LAST NAME; 14
(4) DATE OF BIRTH; AND 15
(5) ADDRESS. 16
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
1, 2027 2024, and shall be applicable to all taxable years beginning after December 31, 2026 18
2023. 19
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.