WES MOORE, Governor Ch. 189
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Chapter 189
(Senate Bill 577)
AN ACT concerning
Maryland Revised Uniform Anatomical Gift Act – Donors – Registration by Tax
Return Checkoff
Income Tax – Opportunity for Filers to Register to Make Anatomical Gift
FOR the purpose of authorizing an individual requiring the Comptroller to implement
procedures to offer certain income tax return filers the opportunity to register to
make an anatomical gift in accordance with the Maryland Revised Uniform
Anatomical Gift Act by indication on the individual’s State income tax return;
requiring the Comptroller to cooperate with the State’s designated organ registry
organization for certain purposes; requiring the Comptroller to include a certain
checkoff and certain information on a certain State income tax return form; requiring
the Comptroller to transmit certain information to the State’s designated organ
registry organization; and generally relating to anatomical gifts.
BY repealing and reenacting, with amendments,
Article – Estates and Trusts
Section 4–503(b) and 4–516(c)
Annotated Code of Maryland
(2022 Replacement Volume and 2023 Supplement)
BY adding to
Article – Tax – General
Section 2–118
Annotated Code of Maryland
(2022 Replacement Volume and 2023 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Estates and Trusts
4–503.
(b) A donor may make an anatomical gift:
(1) By authorizing a statement or symbol indicating that the donor has
made an anatomical gift to be imprinted on the donor’s driver’s license or identification
card;
Ch. 189 2024 LAWS OF MARYLAND
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(2) BY INDICATING THAT TH E DONOR HAS MADE AN ANATOMICA L
GIFT ON THE DONOR ’S STATE INDIVIDUAL INCO ME TAX RETURN ;
(3) By will;
[(3)] (4) During a terminal illness or an injury of the donor, by any form
of communication addressed to at least two adults, at least one of whom is a disinterested
witness; or
[(4)] (5) As provided in subsection (c) of this section.
4–516.
(c) The COMPTROLLER AND THE Motor Vehicle Administration shall cooperate
with the qualified nonprofit entity contracted with under subsection (b)(1) of this section
for the purpose of transferring to the donor registry all relevant information regarding a
donor’s making, amending of, or revoking of an anatomical gift.
Article – Tax – General
2–118.
(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL
INCOME TAX RETURN FO RM A CHECKOFF DESIGNATED AS “ORGAN DONATION”.
(2) THE CHECKOFF SHALL ST ATE THAT THE INDIVID UAL, OR EACH
SPOUSE IN THE CASE O F A JOINT RETURN , CONSENTS TO REGISTER TO MAKE AN
ANATOMICAL GIFT IN A CCORDANCE WITH THE MARYLAND REVISED ANATOMICAL
GIFT ACT.
(3) THE COMPTROLLER SHALL INCLUDE INFORMATION DIRECTING
IMPLEMENT PROCEDURES TO OFFER AN INDIVIDUAL FILING A TAX RETURN TO THE
WEBSITE OF THE ORGAN PROCUREMENT ORGANIZA TION CONTRACTED BY T HE
STATE MARYLAND RESIDENT IND IVIDUAL INCOME TAX R ETURN ELECTRONICALLY
THE OPPORTUNITY TO RE GISTER TO MAKE AN AN ATOMICAL GIFT IN ACC ORDANCE
WITH THE MARYLAND ANATOMICAL GIFT ACT THROUGH A HYPERLI NK TO THE
ANATOMICAL GIFT DONO R REGISTRY ESTABLISH ED UNDER § 4–516 OF THE
ESTATES AND TRUSTS ARTICLE.
(B) THE COMPTROLLER SHALL TRA NSMIT THE INFORMATIO N REQUIRED
FOR A CONSENTING IND IVIDUAL’S REGISTRATION AS AN ORGAN DONOR TO THE
ORGAN PROCUREMENT OR GANIZATION CONTRACTE D BY THE STATE UNDER § 4–516
OF THE ESTATES AND TRUSTS ARTICLE, INCLUDING THE INDIVI DUAL’S:
WES MOORE, Governor Ch. 189
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(1) DRIVER’S LICENSE NUMBER, STATE IDENTIFICATION NUMBER, OR
SOCIAL SECURITY NUMBER ;
(2) FIRST NAME;
(3) LAST NAME;
(4) DATE OF BIRTH; AND
(5) ADDRESS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2027 2024, and shall be applicable to all taxable years beginning after December 31, 2026
2023.
Approved by the Governor, April 25, 2024.