Maryland 2024 Regular Session

Maryland Senate Bill SB647 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0647
6	6
7	7	SENATE BILL 647
8	8	C2, Q3 4lr2769
9	9	CF 4lr2694
10	10	By: Senator Ellis
11	11	Introduced and read first time: January 29, 2024
12	12	Assigned to: Finance
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Abandoned Cemeteries Fund – Establishment and Income Tax Checkoff 2
19	19
20	20	FOR the purpose of establishing the Abandoned Cemeteries Fund; establishing a certain 3
21	21	income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fund; 4
22	22	requiring the Comptroller to include a checkoff on individual income tax return 5
23	23	forms for voluntary contributions to the Fund and to include certain information in 6
24	24	each individual income tax return package; and generally relating to the Abandoned 7
25	25	Cemeteries Fund. 8
26	26
27	27	BY adding to 9
28	28	Article – Business Regulation 10
29	29	Section 5–805 11
30	30	Annotated Code of Maryland 12
31	31	(2015 Replacement Volume and 2023 Supplement) 13
32	32
33	33	BY repealing and reenacting, without amendments, 14
34	34	Article – State Finance and Procurement 15
35	35	Section 6–226(a)(2)(i) 16
36	36	Annotated Code of Maryland 17
37	37	(2021 Replacement Volume and 2023 Supplement) 18
38	38
39	39	BY repealing and reenacting, with amendments, 19
40	40	Article – State Finance and Procurement 20
41	41	Section 6–226(a)(2)(ii)189. and 190. 21
42	42	Annotated Code of Maryland 22
43	43	(2021 Replacement Volume and 2023 Supplement) 23
44	44
45	45	BY adding to 24
46	46	Article – State Finance and Procurement 25
47	47	Section 6–226(a)(2)(ii)191. 26
48	48	Annotated Code of Maryland 27 2 SENATE BILL 647
49	49
50	50
51	51	(2021 Replacement Volume and 2023 Supplement) 1
52	52
53	53	BY adding to 2
54	54	Article – Tax – General 3
55	55	Section 2–118 and 10–804(m) 4
56	56	Annotated Code of Maryland 5
57	57	(2022 Replacement Volume and 2023 Supplement) 6
58	58
59	59	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 7
60	60	That the Laws of Maryland read as follows: 8
61	61
62	62	Article – Business Regulation 9
63	63
64	64	5–805. 10
65	65
66	66	(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS 11
67	67	INDICATED. 12
68	68
69	69	(2) “ABANDONED CEMETERY ” MEANS A CEMETERY FOR WHICH: 13
70	70
71	71	(I) LEGAL OWNERSHIP CANN OT BE DETERMINED ; OR 14
72	72
73	73	(II) 1. THE ORGANIZATION EST ABLISHED TO ENGAGE I N THE 15
74	74	OPERATION OF THE CEM ETERY HAS BEEN TERMI NATED, HAS BEEN SUBJECT TO 16
75	75	ADMINISTRATIVE DISSO LUTION BY THE STATE, OR HAS OTHERWISE CEA SED TO 17
76	76	EXIST; AND 18
77	77
78	78	2. TITLE HAS NOT BEEN C ONVEYED. 19
79	79
80	80	(3) “FUND” MEANS THE ABANDONED CEMETERIES FUND. 20
81	81
82	82	(B) THERE IS AN ABANDONED CEMETERIES FUND. 21
83	83
84	84	(C) THE PURPOSE OF THE FUND IS TO PROVIDE FO R THE CARE , 22
85	85	PRESERVATION , MAINTENANCE , AND RESTORATION OF A BANDONED CEMETERIES 23
86	86	IN THE STATE. 24
87	87
88	88	(D) THE SECRETARY SHALL ADMIN ISTER THE FUND. 25
89	89
90	90	(E) (1) THE FUND IS A SPECIAL , NONLAPSING FUND THAT IS NOT 26
91	91	SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 27
92	92
93	93	(2) THE STATE TREASURER SHALL HOLD THE FUND SEPARATELY , 28
94	94	AND THE COMPTROLLER SHALL ACC OUNT FOR THE FUND. 29 SENATE BILL 647 3
95	95
96	96
97	97
98	98	(F) THE FUND CONSISTS OF : 1
99	99
100	100	(1) THE NET PROCEEDS FRO M CONTRIBUTIONS UNDE R THE INCOME 2
101	101	TAX CHECKOFF ESTABLI SHED UNDER § 2–118 OF THE TAX – GENERAL ARTICLE; 3
102	102
103	103	(2) MONEY APPROPRIATED I N THE STATE BUDGET TO THE FUND; 4
104	104
105	105	(3) INTEREST EARNINGS ; AND 5
106	106
107	107	(4) ANY OTHER MONEY FROM ANY OTHER SOURCE ACC EPTED FOR 6
108	108	THE BENEFIT OF THE FUND. 7
109	109
110	110	(G) (1) MONEY IN THE FUND MAY BE USED ONLY FOR THE COSTS O F: 8
111	111
112	112	(I) CARE, PRESERVATION , MAINTENANCE , AND RESTORATION 9
113	113	OF ABANDONED CEMETER IES; 10
114	114
115	115	(II) ADMINISTERING THE FUND THROUGH DISTRIBU TION TO AN 11
116	116	ADMINISTRATIVE COST ACCOUNT IN THE DEPARTMENT ; AND 12
117	117
118	118	(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , 13
119	119	PROMOTING DONATIONS TO THE FUND THROUGH DISTRIBU TION TO A PROMOTION 14
120	120	COST ACCOUNT IN THE DEPARTMENT . 15
121	121
122	122	(2) NOT MORE THAN 5% OF THE NET PROCEEDS OF THE FUND MAY 16
123	123	BE USED UNDER PARAGR APH (1)(III) OF THIS SUBSECTION . 17
124	124
125	125	(H) (1) THE STATE TREASURER SHALL INVEST THE MON EY OF THE FUND 18
126	126	IN THE SAME MANNER A S OTHER STATE MONEY MAY BE IN VESTED. 19
127	127
128	128	(2) ANY INTEREST EARNINGS OF THE FUND SHALL BE CREDITE D TO 20
129	129	THE FUND. 21
130	130
131	131	(I) EXPENDITURES FROM THE FUND MAY BE MADE ONLY IN ACCORDANCE 22
132	132	WITH THE STATE BUDGET . 23
133	133
134	134	(J) MONEY EXPENDED FROM T HE FUND FOR THE PRESERVA TION, CARE, 24
135	135	AND MAINTENANCE OF A BANDONED CEMETERIES IS SUPPLEMENTAL TO A ND IS NOT 25
136	136	INTENDED TO TAKE THE PLACE OF FUNDING THA T OTHERWISE WOULD BE 26
137	137	APPROPRIATED FOR THE OFFICE OF CEMETERY OVERSIGHT. 27
138	138	4 SENATE BILL 647
139	139
140	140
141	141	(K) ON OR BEFORE SEPTEMBER 30 EACH YEAR, THE SECRETARY SHALL 1
142	142	SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF 2
143	143	THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND. 3
144	144
145	145	(L) THE REPORT REQUIRED U NDER SUBSECTION (K) OF THIS SECTION 4
146	146	SHALL INCLUDE: 5
147	147
148	148	(1) THE GROSS AMOUNT OF DONATIONS TO THE FUND; 6
149	149
150	150	(2) THE COSTS OF ADMINIS TRATION BY THE COMPTROLLER OF THE 7
151	151	INCOME TAX CHECKOFF SYSTEM; 8
152	152
153	153	(3) A DESCRIPTION OF PRO MOTIONAL EFFORTS UND ERTAKEN WITH 9
154	154	MONEY FROM THE FUND; AND 10
155	155
156	156	(4) A DETAILED ACC OUNTING OF THE USE O F THE FUND. 11
157	157
158	158	Article – State Finance and Procurement 12
159	159
160	160	6–226. 13
161	161
162	162	(a) (2) (i) Notwithstanding any other provision of law, and unless 14
163	163	inconsistent with a federal law, grant agreement, or other federal requirement or with the 15
164	164	terms of a gift or settlement agreement, net interest on all State money allocated by the 16
165	165	State Treasurer under this section to special funds or accounts, and otherwise entitled to 17
166	166	receive interest earnings, as accounted for by the Comptroller, shall accrue to the General 18
167	167	Fund of the State. 19
168	168
169	169	(ii) The provisions of subparagraph (i) of this paragraph do not apply 20
170	170	to the following funds: 21
171	171
172	172	189. the Teacher Retention and Development Fund; [and] 22
173	173
174	174	190. the Protecting Against Hate Crimes Grant Fund; AND 23
175	175
176	176	191. THE ABANDONED CEMETERIES FUND. 24
177	177
178	178	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 25
179	179	as follows: 26
180	180
181	181	Article – Tax – General 27
182	182
183	183	2–118. 28
184	184	SENATE BILL 647 5
185	185
186	186
187	187	(A) (1) THE COMPTROLLER SHALL INC LUDE ON THE INDIVIDU AL 1
188	188	INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “ABANDONED 2
189	189	CEMETERIES FUND”. 3
190	190
191	191	(2) THE CHECKOFF SHALL ST ATE THAT: 4
192	192
193	193	(I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT 5
194	194	RETURN, MAY CONTRIBUTE TO TH E ABANDONED CEMETERIES FUND THE AMOUNT 6
195	195	DESIGNATED BY THE IN DIVIDUAL; AND 7
196	196
197	197	(II) 1. THE INDIVIDUAL SH ALL DEDUCT THE AMOUN T OF THE 8
198	198	CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR 9
199	199
200	200	2. IF THE INDIVIDUAL IS NOT ENTITLED TO A RE FUND, 10
201	201	THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME 11
202	202	TAX TO BE PAID WITH THE RETURN. 12
203	203
204	204	(3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL 13
205	205	INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE 14
206	206	ABANDONED CEMETERIES FUND WAS ESTABLISHED AND THE PURPOSES FOR 15
207	207	WHICH THE FUND MAY BE USED . 16
208	208
209	209	(B) THE COMPTROLLER SHALL : 17
210	210
211	211	(1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE 18
212	212	STATE TREASURER FOR THE MON EY COLLECTED ; 19
213	213
214	214	(2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE 20
215	215	AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF TO AN ADMINISTRA TIVE COST 21
216	216	ACCOUNT; AND 22
217	217
218	218	(3) AFTER THE DISTRIBUTION UNDER I TEM (2) OF THIS SUBSECTION , 23
219	219	DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION 24
220	220	TO THE ABANDONED CEMETERIES FUND ESTABLISHED UNDE R § 5–805 OF THE 25
221	221	BUSINESS REGULATION ARTICLE. 26
222	222
223	223	10–804. 27
224	224
225	225	(M) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTION TO TH E ABANDONED 28
226	226	CEMETERIES FUND ESTABLISHED UNDE R § 5–805 OF THE BUSINESS REGULATION 29
227	227	ARTICLE BY THE CHECKO FF ON THE RETURN . 30
228	228	6 SENATE BILL 647
229	229
230	230
231	231	SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take 1
232	232	effect July 1, 2026, and shall be applicable to all taxable years beginning after December 2
233	233	31, 2025. 3
234	234
235	235	SECTION 4. AND BE IT FURTHER ENACTED, That, except as provided in Section 4
236	236	3 of this Act, this Act shall take effect October 1, 2024. 5