MD
Maryland Senate Bill SB577

Maryland 2024 Regular Session

Maryland Senate Bill SB577 Compare Versions

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1- WES MOORE, Governor Ch. 189
21
3-– 1 –
4-Chapter 189
5-(Senate Bill 577)
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+ *sb0577*
89
9-Maryland Revised Uniform Anatomical Gift Act – Donors – Registration by Tax
10-Return Checkoff
11-Income Tax – Opportunity for Filers to Register to Make Anatomical Gift
10+SENATE BILL 577
11+N2, J1, Q3 4lr2052
12+ CF HB 1068
13+By: Senator King
14+Introduced and read first time: January 25, 2024
15+Assigned to: Budget and Taxation and Judicial Proceedings
16+Committee Report: Favorable with amendments
17+Senate action: Adopted
18+Read second time: March 17, 2024
1219
13-FOR the purpose of authorizing an individual requiring the Comptroller to implement
14-procedures to offer certain income tax return filers the opportunity to register to
15-make an anatomical gift in accordance with the Maryland Revised Uniform
16-Anatomical Gift Act by indication on the individual’s State income tax return;
17-requiring the Comptroller to cooperate with the State’s designated organ registry
18-organization for certain purposes; requiring the Comptroller to include a certain
19-checkoff and certain information on a certain State income tax return form; requiring
20-the Comptroller to transmit certain information to the State’s designated organ
21-registry organization; and generally relating to anatomical gifts.
20+CHAPTER ______
2221
23-BY repealing and reenacting, with amendments,
24- Article – Estates and Trusts
25-Section 4–503(b) and 4–516(c)
26- Annotated Code of Maryland
27- (2022 Replacement Volume and 2023 Supplement)
22+AN ACT concerning 1
2823
29-BY adding to
30- Article – Tax – General
31-Section 2–118
32- Annotated Code of Maryland
33- (2022 Replacement Volume and 2023 Supplement)
24+Maryland Revised Uniform Anatomical Gift Act – Donors – Registration by Tax 2
25+Return Checkoff 3
26+Income Tax – Opportunity for Filers to Register to Make Anatomical Gift 4
3427
35- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
36-That the Laws of Maryland read as follows:
28+FOR the purpose of authorizing an individual requiring the Comptroller to implement 5
29+procedures to offer certain income tax return filers the opportunity to register to 6
30+make an anatomical gift in accordance with the Maryland Revised Uniform 7
31+Anatomical Gift Act by indication on the individual’s State income tax return; 8
32+requiring the Comptroller to cooperate with the State’s designated organ registry 9
33+organization for certain purposes; requiring the Comptroller to include a certain 10
34+checkoff and certain information on a certain State income tax return form; requiring 11
35+the Comptroller to transmit certain information to the State’s designated organ 12
36+registry organization; and generally relating to anatomical gifts. 13
3737
38-Article – Estates and Trusts
38+BY repealing and reenacting, with amendments, 14
39+ Article – Estates and Trusts 15
40+Section 4–503(b) and 4–516(c) 16
41+ Annotated Code of Maryland 17
42+ (2022 Replacement Volume and 2023 Supplement) 18
3943
40-4–503.
44+BY adding to 19
45+ Article – Tax – General 20
46+Section 2–118 21
47+ Annotated Code of Maryland 22
48+ (2022 Replacement Volume and 2023 Supplement) 23 2 SENATE BILL 577
4149
42- (b) A donor may make an anatomical gift:
4350
44- (1) By authorizing a statement or symbol indicating that the donor has
45-made an anatomical gift to be imprinted on the donor’s driver’s license or identification
46-card;
47- Ch. 189 2024 LAWS OF MARYLAND
4851
49-– 2 –
50- (2) BY INDICATING THAT TH E DONOR HAS MADE AN ANATOMICA L
51-GIFT ON THE DONOR ’S STATE INDIVIDUAL INCO ME TAX RETURN ;
52+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
53+That the Laws of Maryland read as follows: 2
5254
53- (3) By will;
55+Article – Estates and Trusts 3
5456
55- [(3)] (4) During a terminal illness or an injury of the donor, by any form
56-of communication addressed to at least two adults, at least one of whom is a disinterested
57-witness; or
57+4–503. 4
5858
59- [(4)] (5) As provided in subsection (c) of this section.
59+ (b) A donor may make an anatomical gift: 5
6060
61-4–516.
61+ (1) By authorizing a statement or symbol indicating that the donor has 6
62+made an anatomical gift to be imprinted on the donor’s driver’s license or identification 7
63+card; 8
6264
63- (c) The COMPTROLLER AND THE Motor Vehicle Administration shall cooperate
64-with the qualified nonprofit entity contracted with under subsection (b)(1) of this section
65-for the purpose of transferring to the donor registry all relevant information regarding a
66-donor’s making, amending of, or revoking of an anatomical gift.
65+ (2) BY INDICATING THAT TH E DONOR HAS MADE AN ANATOMICA L 9
66+GIFT ON THE DONOR ’S STATE INDIVIDUAL INCO ME TAX RETURN ; 10
6767
68-Article – Tax – General
68+ (3) By will; 11
6969
70-2–118.
70+ [(3)] (4) During a terminal illness or an injury of the donor, by any form 12
71+of communication addressed to at least two adults, at least one of whom is a disinterested 13
72+witness; or 14
7173
72- (A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL
73-INCOME TAX RETURN FO RM A CHECKOFF DESIGNATED AS “ORGAN DONATION”.
74+ [(4)] (5) As provided in subsection (c) of this section. 15
7475
75- (2) THE CHECKOFF SHALL ST ATE THAT THE INDIVID UAL, OR EACH
76-SPOUSE IN THE CASE O F A JOINT RETURN , CONSENTS TO REGISTER TO MAKE AN
77-ANATOMICAL GIFT IN A CCORDANCE WITH THE MARYLAND REVISED ANATOMICAL
78-GIFT ACT.
76+4–516. 16
7977
80- (3) THE COMPTROLLER SHALL INCLUDE INFORMATION DIRECTING
81-IMPLEMENT PROCEDURES TO OFFER AN INDIVIDUAL FILING A TAX RETURN TO THE
82-WEBSITE OF THE ORGAN PROCUREMENT ORGANIZA TION CONTRACTED BY T HE
83-STATE MARYLAND RESIDENT IND IVIDUAL INCOME TAX R ETURN ELECTRONICALLY
84-THE OPPORTUNITY TO RE GISTER TO MAKE AN AN ATOMICAL GIFT IN ACC ORDANCE
85-WITH THE MARYLAND ANATOMICAL GIFT ACT THROUGH A HYPERLI NK TO THE
86-ANATOMICAL GIFT DONO R REGISTRY ESTABLISH ED UNDER § 4–516 OF THE
87-ESTATES AND TRUSTS ARTICLE.
78+ (c) The COMPTROLLER AND THE Motor Vehicle Administration shall cooperate 17
79+with the qualified nonprofit entity contracted with under subsection (b)(1) of this section 18
80+for the purpose of transferring to the donor registry all relevant information regarding a 19
81+donor’s making, amending of, or revoking of an anatomical gift. 20
8882
89- (B) THE COMPTROLLER SHALL TRA NSMIT THE INFORMATIO N REQUIRED
90-FOR A CONSENTING IND IVIDUAL’S REGISTRATION AS AN ORGAN DONOR TO THE
91-ORGAN PROCUREMENT OR GANIZATION CONTRACTE D BY THE STATE UNDER § 4–516
92-OF THE ESTATES AND TRUSTS ARTICLE, INCLUDING THE INDIVI DUAL’S:
93- WES MOORE, Governor Ch. 189
83+Article – Tax – General 21
9484
95-– 3 –
96- (1) DRIVER’S LICENSE NUMBER, STATE IDENTIFICATION NUMBER, OR
97-SOCIAL SECURITY NUMBER ;
85+2–118. 22
9886
99- (2) FIRST NAME;
87+ (A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 23
88+INCOME TAX RETURN FO RM A CHECKOFF DESIGNATED AS “ORGAN DONATION”. 24
10089
101- (3) LAST NAME;
90+ (2) THE CHECKOFF SHALL ST ATE THAT THE INDIVID UAL, OR EACH 25
91+SPOUSE IN THE CASE O F A JOINT RETURN , CONSENTS TO REGISTER TO MAKE AN 26
92+ANATOMICAL GIFT IN A CCORDANCE WITH THE MARYLAND REVISED ANATOMICAL 27
93+GIFT ACT. 28
10294
103- (4) DATE OF BIRTH; AND
95+ (3) THE COMPTROLLER SHALL INCLUDE INFORMATION DIRECTING 29
96+IMPLEMENT PROCEDURES TO OFFER AN INDIVIDUAL FILING A TAX RETURN TO THE 30 SENATE BILL 577 3
10497
105- (5) ADDRESS.
10698
107- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
108-1, 2027 2024, and shall be applicable to all taxable years beginning after December 31, 2026
109-2023.
99+WEBSITE OF THE ORGAN PROCUREMENT ORGANIZA TION CONTRACTED BY T HE 1
100+STATE MARYLAND RESIDENT IND IVIDUAL INCOME TAX R ETURN ELECTRONICALLY 2
101+THE OPPORTUNITY TO RE GISTER TO MAKE AN AN ATOMICAL GIFT IN ACC ORDANCE 3
102+WITH THE MARYLAND ANATOMICAL GIFT ACT THROUGH A HYPERLI NK TO THE 4
103+ANATOMICAL GIFT DONO R REGISTRY ESTABLISH ED UNDER § 4–516 OF THE 5
104+ESTATES AND TRUSTS ARTICLE. 6
110105
111-Approved by the Governor, April 25, 2024.
106+ (B) THE COMPTROLLER SHALL TRA NSMIT THE INFORMATIO N REQUIRED 7
107+FOR A CONSENTING IND IVIDUAL’S REGISTRATION AS AN ORGAN DONOR TO THE 8
108+ORGAN PROCUREMENT OR GANIZATION CONTRACTE D BY THE STATE UNDER § 4–516 9
109+OF THE ESTATES AND TRUSTS ARTICLE, INCLUDING THE INDIVI DUAL’S: 10
110+
111+ (1) DRIVER’S LICENSE NUMBER, STATE IDENTIFICATION NUMBER, OR 11
112+SOCIAL SECURITY NUMBER ; 12
113+
114+ (2) FIRST NAME; 13
115+
116+ (3) LAST NAME; 14
117+
118+ (4) DATE OF BIRTH; AND 15
119+
120+ (5) ADDRESS. 16
121+
122+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
123+1, 2027 2024, and shall be applicable to all taxable years beginning after December 31, 2026 18
124+2023. 19
125+
126+
127+
128+
129+
130+Approved:
131+________________________________________________________________________________
132+ Governor.
133+________________________________________________________________________________
134+ President of the Senate.
135+________________________________________________________________________________
136+ Speaker of the House of Delegates.