Maryland 2024 Regular Session

Maryland Senate Bill SB677 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	WES MOORE, Governor Ch. 730
2	1
3		-	– 1 –
4		-	Chapter 730
5		-	(Senate Bill 677)
6	2
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	+	sb0677
8	9
9		-	Comptroller – Electronic Tax and Fee Return Filing Requirements
	10	+	SENATE BILL 677
	11	+	Q7 4lr2996
	12	+	CF HB 455
	13	+	By: The President (By Request – Office of the Comptroller)
	14	+	Introduced and read first time: January 29, 2024
	15	+	Assigned to: Budget and Taxation
	16	+	Committee Report: Favorable with amendments
	17	+	Senate action: Adopted
	18	+	Read second time: February 29, 2024
10	19
11		-	FOR the purpose of requiring that returns for certain taxes and fees collected by the
12		-	Comptroller be filed electronically, subject to certain exceptions; altering certain
13		-	requirements for electronic filing of returns for certain taxes; prohibiting a certain
14		-	tax return preparer or software company from charging a separate fee for the
15		-	electronic filing of certain tax documents; prohibiting a software company from
16		-	selling different versions of the same tax software under certain circumstances; and
17		-	generally relating to electronic filing of tax and fee returns.
	20	+	CHAPTER ______
18	21
19		-	BY repealing and reenacting, with amendments,
20		-	Article – Environment
21		-	Section 9–228(g)(4) and 9–1605.2(e)(1)
22		-	Annotated Code of Maryland
23		-	(2014 Replacement Volume and 2023 Supplement)
	22	+	AN ACT concerning 1
24	23
25		-	BY adding to
26		-	Article – Tax – General
27		-	Section 1–208, 2–118, 5–201(f), 7.5–201(d), 9–308(e), 10–809.1, 10–812.1, 10–819.1,
28		-	11–502.2, and 12–202.1
29		-	Annotated Code of Maryland
30		-	(2022 Replacement Volume and 2023 Supplement)
	24	+	Comptroller – Electronic Tax and Fee Return Filing Requirements 2
31	25
32		-	BY repealing and reenacting, with amendments,
33		-	Article – Tax – General
34		-	Section 4–201, 10–817, and 10–824
35		-	Annotated Code of Maryland
36		-	(2022 Replacement Volume and 2023 Supplement)
	26	+	FOR the purpose of requiring that returns for certain taxes and fees collected by the 3
	27	+	Comptroller be filed electronically, subject to certain exceptions; altering certain 4
	28	+	requirements for electronic filing of returns for certain taxes; prohibiting a certain 5
	29	+	tax return preparer or software company from charging a separate fee for the 6
	30	+	electronic filing of certain tax documents; prohibiting a software company from 7
	31	+	selling different versions of the same tax software under certain circumstances; and 8
	32	+	generally relating to electronic filing of tax and fee returns. 9
37	33
38		-	BY repealing
39		-	Article – ~~Tax – General~~
40		-	Section 5–~~201~~(f) and 9–~~308~~(e)
41		-	Annotated Code of Maryland
42		-	(~~2022~~ Replacement Volume and 2023 Supplement)
	34	+	BY repealing and reenacting, with amendments, 10
	35	+	Article – Environment 11
	36	+	Section 9–228(g)(4) and 9–1605.2(e)(1) 12
	37	+	Annotated Code of Maryland 13
	38	+	(2014 Replacement Volume and 2023 Supplement) 14
43	39
44		-	BY adding to
45		-	Article – Tax – General
46		-	Section 5–201(f), 7.5–201(d~~), 9–207(c~~), 9–308(e), 10–809.1, 10–812.1, 10–819.1,
47		-	11–502.2, and 12–202.1
48		-	Annotated Code of Maryland
49		-	(2022 Replacement Volume and 2023 Supplement) ~~Ch. 730 2024 LAWS OF MARYLAND~~
	40	+	BY adding to 15
	41	+	Article – Tax – General 16
	42	+	Section 1–208, 2–118, 5–201(f), 7.5–201(d), 9–308(e), 10–809.1, 10–812.1, 10–819.1, 17
	43	+	11–502.2, and 12–202.1 18
	44	+	Annotated Code of Maryland 19
	45	+	(2022 Replacement Volume and 2023 Supplement) 20
50	46
51		-	– 2 –
	47	+	BY repealing and reenacting, with amendments, 21
	48	+	Article – Tax – General 22 2 SENATE BILL 677
52	49
53		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
54		-	That the Laws of Maryland read as follows:
55	50
56		-	Article – Environment
	51	+	Section 4–201, 10–817, and 10–824 1
	52	+	Annotated Code of Maryland 2
	53	+	(2022 Replacement Volume and 2023 Supplement) 3
57	54
58		-	9–228.
	55	+	BY repealing 4
	56	+	Article – Tax – General 5
	57	+	Section 5–201(f) and 9–308(e) 6
	58	+	Annotated Code of Maryland 7
	59	+	(2022 Replacement Volume and 2023 Supplement) 8
59	60
60		-	(g) (4) (I) Each tire dealer shall:
	61	+	BY adding to 9
	62	+	Article – Tax – General 10
	63	+	Section 5–201(f), 7.5–201(d), 9–207(c), 9–308(e), 10–809.1, 10–812.1, 10–819.1, 11
	64	+	11–502.2, and 12–202.1 12
	65	+	Annotated Code of Maryland 13
	66	+	(2022 Replacement Volume and 2023 Supplement) 14
61	67
62		-	[(i)] 1. Pay the tire recycling fee; and
	68	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
	69	+	That the Laws of Maryland read as follows: 16
63	70
64		-	[(ii)] 2. Complete and submit, under oath, a return and remit the
65		-	fees to the Comptroller of the Treasury on or before the 21st day of the month that follows
66		-	the month in which the sale was made, and for other periods and on other dates that the
67		-	Comptroller specifies by regulation, including periods for which no fees were due.
	71	+	Article – Environment 17
68	72
69		-	(II) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS
70		-	BEGINNING AFTER DECEMBER 31, 2026, A PERSON SHALL FILE A TIRE RECYCLING
71		-	FEE RETURN ELECTRONI CALLY.
	73	+	9–228. 18
72	74
73		-	~~9–1605.2.~~
	75	+	(g) (4) (I) Each tire dealer shall: 19
74	76
75		-	(e) (1) (I) A local government, the billing authority for a water or
76		-	wastewater facility, or any other authorized collecting agency shall complete and submit,
77		-	under oath, a return and remit the restoration fees collected to the Comptroller:
	77	+	[(i)] 1. Pay the tire recycling fee; and 20
78	78
79		-	[(i)] 1. On or before the 20th day of the month that follows the
80		-	calendar quarter in which the restoration fee was collected; and
	79	+	[(ii)] 2. Complete and submit, under oath, a return and remit the 21
	80	+	fees to the Comptroller of the Treasury on or before the 21st day of the month that follows 22
	81	+	the month in which the sale was made, and for other periods and on other dates that the 23
	82	+	Comptroller specifies by regulation, including periods for which no fees were due. 24
81	83
82		-	[(ii)] 2. For other periods and on other dates that the Comptroller
83		-	may specify by regulation, including periods in which no restoration fee has been collected.
	84	+	(II) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS 25
	85	+	BEGINNING AFTER DECEMBER 31, 2026, A PERSON SHALL FILE A TIRE RECYCLING 26
	86	+	FEE RETURN ELECTRONI CALLY. 27
84	87
85		-	(II) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS
86		-	BEGINNING AFTER DECEMBER 31, 2026, A PERSON SHALL FILE A BAY
87		-	RESTORATION FEE RETURN ELECTRONIC ALLY.
	88	+	9–1605.2. 28
88	89
89		-	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
90		-	as follows:
	90	+	(e) (1) (I) A local government, the billing authority for a water or 29
	91	+	wastewater facility, or any other authorized collecting agency shall complete and submit, 30
	92	+	under oath, a return and remit the restoration fees collected to the Comptroller: 31
91	93
92		-	Article – Tax – General
	94	+	[(i)] 1. On or before the 20th day of the month that follows the 32
	95	+	calendar quarter in which the restoration fee was collected; and 33
	96	+	SENATE BILL 677 3
93	97
94		-	1–208.
95		-	WES MOORE, Governor Ch. 730
96	98
97		-	– 3 –
98		-	(A) (1) IN THIS SECTION THE FOLLOWIN G WORDS HAVE THE MEA NINGS
99		-	INDICATED.
	99	+	[(ii)] 2. For other periods and on other dates that the Comptroller 1
	100	+	may specify by regulation, including periods in which no restoration fee has been collected. 2
100	101
101		-	(2) ~~“AUTHORIZED TAX DOCUME NT”~~ ~~MEANS A TAX DOCUMENT THAT~~
102		-	~~THE COMPTROLLER HAS AUTHO~~ ~~RIZED OR REQUIRES TO BE FILED~~
103		-	~~ELECTRONICALLY~~ .
	102	+	(II) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS 3
	103	+	BEGINNING AFTER DECEMBER 31, 2026, A PERSON SHALL FILE A BAY 4
	104	+	RESTORATION FEE RETURN ELECTRONIC ALLY. 5
104	105
105		-	(3) “SOFTWARE COMPANY ” MEANS A DEVELOPER OF TAX SOFTWARE .
	106	+	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 6
	107	+	as follows: 7
106	108
107		-	(4) “TAX” MEANS A TAX OR ANY O THER MATTER ADMINIST ERED BY
108		-	THE COMPTROLLER IN ACCORD ANCE WITH THIS ARTIC LE OR ANY OTHER
109		-	PROVISION OF LAW .
	109	+	Article – Tax – General 8
110	110
111		-	(5) “TAX DOCUMENT ” MEANS A RETURN , A REPORT, OR ANY OTHER
112		-	DOCUMENT RELATING TO A TAX.
	111	+	1–208. 9
113	112
114		-	(6) (I) “TAX RETURN PREPARER ” MEANS A PERSON WHO
115		-	PREPARES FOR COMPENS ATION, OR WHO EMPLOYS OR EN GAGES ONE OR MORE
116		-	PERSONS TO PREPARE F OR COMPENSATION , AN AUTHORIZED TAX DO CUMENT.
	113	+	(A) (1) IN THIS SECTION THE FOLLOWIN G WORDS HAVE THE MEA NINGS 10
	114	+	INDICATED. 11
117	115
118		-	(II) “TAX RETURN PREPARER ” INCLUDES A PAYROLL S ERVICE.
	116	+	(2) “AUTHORIZED TAX DOCUME NT” MEANS A TAX DOCUMENT THAT 12
	117	+	THE COMPTROLLER HAS AUTHO RIZED OR REQUIRES TO BE FILED 13
	118	+	ELECTRONICALLY . 14
119	119
120		-	(7) (I) “TAX SOFTWARE ” MEANS A COMPUTER SOF TWARE
121		-	PROGRAM INTENDED FOR TAX RETURN PREPARATI ON PURPOSES .
	120	+	(3) “SOFTWARE COMPANY ” MEANS A DEVELOPER OF TAX SOFTWARE . 15
122	121
123		-	(II) “TAX ~~SOFTWARE~~ ” ~~INCLUDES AN OFF –THE–SHELF~~
124		-	~~SOFTWARE PROGRAM LOA DED ONTO A TAX RETUR N PREPARER ’S~~ OR ~~TAXPAYER ’S~~
125		-	~~COMPUTER OR AN ONLIN E TAX PREPARATION AP PLICATION~~.
	122	+	(4) “TAX” MEANS A TAX OR ANY O THER MATTER ADMINIST ERED BY 16
	123	+	THE COMPTROLLER IN ACCORD ANCE WITH THIS ARTIC LE OR ANY OTHER 17
	124	+	PROVISION OF LAW . 18
126	125
127		-	(B) (1) A TAX RETURN PREPAR ER OR A SOFTWARE COM PANY MAY NOT
128		-	CHARGE A SEPARATE FE E FOR THE ELECTRONIC FILING OF AUTHORIZED TAX
129		-	DOCUMENTS .
	126	+	(5) “TAX DOCUMENT ” MEANS A RETURN , A REPORT, OR ANY OTHER 19
	127	+	DOCUMENT RELATING TO A TAX. 20
130	128
131		-	(2) A SOFTWARE COMPANY MAY NOT SELL A VERSION O F THE
132		-	COMPANY’S TAX SOFTWARE THAT CHARGES A SEPARATE F EE FOR THE ELECTRONI C
133		-	FILING OF AUTHORIZED TAX DOCUMENTS AND A VERSION OF THE SAME TAX
134		-	SOFTWARE THAT DOES N OT CHARGE THE SEPARA TE FEE.
	129	+	(6) (I) “TAX RETURN PREPARER ” MEANS A PERSON WHO 21
	130	+	PREPARES FOR COMPENS ATION, OR WHO EMPLOYS OR EN GAGES ONE OR MORE 22
	131	+	PERSONS TO PREPARE F OR COMPENSATION , AN AUTHORIZED TAX DO CUMENT. 23
135	132
136		-	(C) (1) THE COMPTROLLER SHALL IMP OSE AGAINST A TAX RE TURN
137		-	PREPARER OR SOFTWARE COMPANY THAT VIOLATE S THIS SECTION A CIVIL PENALTY
138		-	OF:
	133	+	(II) “TAX RETURN PREPARER ” INCLUDES A PAYROLL S ERVICE. 24
139	134
140		-	(I) ~~$500 FOR~~ A ~~FIRST VIOLATION;~~ OR
141		-	Ch. ~~730 2024 LAWS OF MARYLAND~~
	135	+	(7) (I) “TAX SOFTWARE ” MEANS A COMPUTER SOF TWARE 25
	136	+	PROGRAM INTENDED FOR TAX RETURN PREPARATI ON PURPOSES . 26
142	137
143		-	– 4 –
144		-	(II) $1,000 FOR A SECOND OR SUBS EQUENT VIOLATION .
	138	+	(II) “TAX SOFTWARE ” INCLUDES AN OFF –THE–SHELF 27
	139	+	SOFTWARE PROGRAM LOA DED ONTO A TAX RETUR N PREPARER ’S OR TAXPAYER ’S 28
	140	+	COMPUTER OR AN ONLIN E TAX PREPARATION AP PLICATION. 29
	141	+	4 SENATE BILL 677
145	142
146		-	(2) FOR THE PURPOSES OF T HIS SUBSECTION , EACH TRANSACTION IN
147		-	WHICH A CUSTOMER IS CHARGED A PROHIBITED FEE OR EACH SALE TO A CUSTOMER
148		-	OF TAX SOFTWARE THAT CHARGES A PROHIBITED FEE IS AN INDEPENDENT
149		-	VIOLATION.
150	143
151		-	(3) BEFORE A CIVIL PENALT Y IS IMPOSED UNDER T HIS SUBSECTION ,
152		-	THE COMPTROLLER SHALL PRO VIDE TO THE PERSON A GAINST WHOM THE CIVI L
153		-	PENALTY WILL BE IMPO SED NOTICE OF THE AL LEGED VIOLATION AND AN
154		-	OPPORTUNITY FOR A HE ARING.
	144	+	(B) (1) A TAX RETURN PREPAR ER OR A SOFTWARE COM PANY MAY NOT 1
	145	+	CHARGE A SEPARATE FE E FOR THE ELECTRONIC FILING OF AUTHORIZED TAX 2
	146	+	DOCUMENTS . 3
155	147
156		-	(4) A PERSON AGAINST WHOM A C IVIL PENALTY IS IMPO SED UNDER
157		-	THIS SUBSECTION MAY SEEK REVIEW OF THE P ENALTY UNDER TITLE 10, SUBTITLE
158		-	2 OF THE STATE GOVERNMENT ARTICLE.
	148	+	(2) A SOFTWARE COMPANY MAY NOT SELL A VERSION O F THE 4
	149	+	COMPANY’S TAX SOFTWARE THAT CHARGES A SEPARATE F EE FOR THE ELECTRONI C 5
	150	+	FILING OF AUTHORIZED TAX DOCUMENTS AND A VERSION OF THE SAME TAX 6
	151	+	SOFTWARE THAT DOES N OT CHARGE THE SEPARA TE FEE. 7
159	152
160		-	(5) EACH CIVIL PENALTY SH ALL BE PAID INTO THE GENERAL FUND
161		-	OF THE STATE.
	153	+	(C) (1) THE COMPTROLLER SHALL IMP OSE AGAINST A TAX RE TURN 8
	154	+	PREPARER OR SOFTWARE COMPANY THAT VIOLATE S THIS SECTION A CIVIL PENALTY 9
	155	+	OF: 10
162	156
163		-	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
164		-	as follows:
	157	+	(I) $500 FOR A FIRST VIOLATION; OR 11
165	158
166		-	~~Article – Tax – General~~
	159	+	(II) $1,000 FOR A SECOND OR SUBS EQUENT VIOLATION . 12
167	160
168		-	2–118.
	161	+	(2) FOR THE PURPOSES OF T HIS SUBSECTION , EACH TRANSACTION IN 13
	162	+	WHICH A CUSTOMER IS CHARGED A PROHIBITED FEE OR EACH SALE TO A CUSTOMER 14
	163	+	OF TAX SOFTWARE THAT CHARGES A PROHIBITED FEE IS AN INDEPENDENT 15
	164	+	VIOLATION. 16
169	165
170		-	NOTWITHSTANDING ANY O THER PROVISION OF LA W, A PERSON IS NOT
171		-	REQUIRED TO FILE A R ETURN, SCHEDULE, OR REPORT WITH THE COMPTROLLER
172		-	ELECTRONICALLY IF :
	166	+	(3) BEFORE A CIVIL PENALT Y IS IMPOSED UNDER T HIS SUBSECTION , 17
	167	+	THE COMPTROLLER SHALL PRO VIDE TO THE PERSON A GAINST WHOM THE CIVI L 18
	168	+	PENALTY WILL BE IMPO SED NOTICE OF THE AL LEGED VIOLATION AND AN 19
	169	+	OPPORTUNITY FOR A HE ARING. 20
173	170
174		-	(1) THE PERSON HAS A DIS ABILITY, AS DEFINED IN THE AMERICANS
175		-	WITH DISABILITIES ACT;
	171	+	(4) A PERSON AGAINST WHOM A C IVIL PENALTY IS IMPO SED UNDER 21
	172	+	THIS SUBSECTION MAY SEEK REVIEW OF THE P ENALTY UNDER TITLE 10, SUBTITLE 22
	173	+	2 OF THE STATE GOVERNMENT ARTICLE. 23
176	174
177		-	(2) THE ~~PERSON HAS RELIG IOUS BELIEFS THAT PR OHIBIT THE~~
178		-	~~PERSON’S USE~~ OF ~~ELECTRONIC FILING TECHNOLOGY ; OR~~
	175	+	(5) EACH CIVIL PENALTY SH ALL BE PAID INTO THE GENERAL FUND 24
	176	+	OF THE STATE. 25
179	177
180		-	(3) THE ~~PERSON IS DETERM INED BY THE COMPTROLLER TO HAVE A~~
181		-	~~SPECIAL NEED TO FILE A PAP ER RETURN, SCHEDULE, OR REPORT.~~
	178	+	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 26
	179	+	as follows: 27
182	180
183		-	4–~~201.~~
	181	+	Article – Tax – General 28
184	182
185		-	(A) A person shall complete, under oath, and file with the Comptroller the
186		-	admissions and amusement tax return:
187		-	WES MOORE, Governor Ch. 730
	183	+	2–118. 29
188	184
189		-	– 5 –
190		-	(1) on or before the 10th day of the month that follows the month in which
191		-	the person has gross receipts subject to the admissions and amusement tax; and
	185	+	NOTWITHSTANDING ANY O THER PROVISION OF LA W, A PERSON IS NOT 30
	186	+	REQUIRED TO FILE A R ETURN, SCHEDULE, OR REPORT WITH THE COMPTROLLER 31
	187	+	ELECTRONICALLY IF : 32
	188	+	SENATE BILL 677 5
192	189
193		-	(2) for other periods and on other dates that the Comptroller specifies by
194		-	regulation, including periods in which the person has no gross receipts subject to the tax.
195	190
196		-	(B) BEGINNING IN CALENDAR YE AR 2026 FOR PERIODS BEGINNING AFTER
197		-	DECEMBER 31, 2026, A PERSON SHALL FILE THE ADMISSIONS AND A MUSEMENT TAX
198		-	RETURN ELECTRONICALL Y.
	191	+	(1) THE PERSON HAS A DISABILITY , AS DEFINED IN THE AMERICANS 1
	192	+	WITH DISABILITIES ACT; 2
199	193
200		-	5–201.
	194	+	(2) THE PERSON HAS RELIG IOUS BELIEFS THAT PR OHIBIT THE 3
	195	+	PERSON’S USE OF ELECTRONIC FILING TECHNOLOGY ; OR 4
201	196
202		-	[(f) On or before January 1, 2018, the Comptroller shall develop and implement
203		-	procedures for the electronic filing of the alcoholic beverage tax returns required to be filed
204		-	under this section.]
	197	+	(3) THE PERSON IS DETERM INED BY THE COMPTROLLER TO HAVE A 5
	198	+	SPECIAL NEED TO FILE A PAPER RETU RN, SCHEDULE, OR REPORT. 6
205	199
206		-	(F) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER
207		-	DECEMBER 31, 2026, A PERSON SHALL FILE AN ALCOHOLIC BEVERAG E TAX RETURN
208		-	ELECTRONICALLY .
	200	+	4–201. 7
209	201
210		-	7.5–201.
	202	+	(A) A person shall complete, under oath, and file with the Comptroller the 8
	203	+	admissions and amusement tax return: 9
211	204
212		-	(D) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER
213		-	DECEMBER 31, 2026, A PERSON SHALL FILE A DIGITAL ADVERTISIN G GROSS
214		-	REVENUES TAX RETURN ELECTRONICALLY .
	205	+	(1) on or before the 10th day of the month that follows the month in which 10
	206	+	the person has gross receipts subject to the admissions and amusement tax; and 11
215	207
216		-	9–207.
	208	+	(2) for other periods and on other dates that the Comptroller specifies by 12
	209	+	regulation, including periods in which the person has no gross receipts subject to the tax. 13
217	210
218		-	(C) BEGINNING IN CALENDAR YEAR 2026, A PERSON SHALL FILE A MOTOR
219		-	CARRIER TAX RETURN E LECTRONICALLY .
	211	+	(B) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER 14
	212	+	DECEMBER 31, 2026, A PERSON SHALL FILE THE ADMISSIONS AND A MUSEMENT TAX 15
	213	+	RETURN ELECTRONICALL Y. 16
220	214
221		-	9–~~308~~.
	215	+	5–201. 17
222	216
223		-	[(e) (1) The Comptroller by regulation may require each person that is required
224		-	to file a return under this section to file the return through electronic means.
	217	+	[(f) On or before January 1, 2018, the Comptroller shall develop and implement 18
	218	+	procedures for the electronic filing of the alcoholic beverage tax returns required to be filed 19
	219	+	under this section.] 20
225	220
226		-	(2) A regulation adopted under this subsection:
	221	+	(F) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER 21
	222	+	DECEMBER 31, 2026, A PERSON SHALL FILE AN ALCOHOLIC BEVERAG E TAX RETURN 22
	223	+	ELECTRONICALLY . 23
227	224
228		-	(i) shall include an exemption from electronic filing for persons that
229		-	do not have access to means of transmitting data electronically; and
	225	+	7.5–201. 24
230	226
231		-	(ii) ~~shall include provisions~~ for ~~the periodic affirmation and~~
232		-	~~verification of the information that is submitted electronically.]~~
233		-	~~Ch.~~ ~~730 2024 LAWS OF MARYLAND~~
	227	+	(D) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER 25
	228	+	DECEMBER 31, 2026, A PERSON SHALL FILE A DIGITAL ADVERTISIN G GROSS 26
	229	+	REVENUES TAX RETURN ELECTRONICALLY . 27
234	230
235		-	– 6 –
236		-	(E) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER
237		-	DECEMBER 31, 2026, A PERSON SHALL FILE A MOTOR FUEL TAX RET URN
238		-	ELECTRONICALLY .
	231	+	9–207. 28
239	232
240		-	10–809.1.
	233	+	(C) BEGINNING IN CALENDAR YEAR 2026, A PERSON SHALL FILE A MOTOR 29
	234	+	CARRIER TAX RETURN E LECTRONICALLY . 30
	235	+	6 SENATE BILL 677
241	236
242		-	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , FOR A
243		-	TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 2029, AN INDIVIDUAL SHALL FILE
244		-	AN INCOME TAX RETURN ELECTRONICALLY .
245	237
246		-	(B) AN INDIVIDUAL IS NOT REQUIRED TO FILE AN INCOME TAX RETURN
247		-	ELECTRONICALLY IF TH E INDIVIDUAL:
	238	+	9–308. 1
248	239
249		-	(1) IS ~~AT LEAST 65 YEARS OLD AS OF DECEMBER 31 OF THE TAXABLE~~
250		-	~~YEAR FOR WHICH~~ THE ~~R ETURN IS BEING FILED ;~~
	240	+	[(e) (1) The Comptroller by regulation may require each person that is required 2
	241	+	to file a return under this section to file the return through electronic means. 3
251	242
252		-	(2) IS SINGLE OR A DEPENDENT TAXPA YER AND THE INDIVIDUAL ’S
253		-	MARYLAND ADJUSTED GRO SS INCOME IS LESS TH AN $200,000;
	243	+	(2) A regulation adopted under this subsection: 4
254	244
255		-	(3) IS MARRIED FILING SE PARATELY, A HEAD OF HOUSEHOLD , OR A
256		-	QUALIFYING WIDOW OR WIDOWER WITH A DEPEN DENT CHILD AND THE MARYLAND
257		-	ADJUSTED GROSS INCOM E OF THE INDIVIDUAL IS LESS THAN $400,000; OR
	245	+	(i) shall include an exemption from electronic filing for persons that 5
	246	+	do not have access to means of transmitting data electronically; and 6
258	247
259		-	(4) IS MARRIED FILING JO INTLY AND THE MARYLAND ADJUSTED
260		-	GROSS INCOME OF THE INDIVI DUAL AND THE INDIVID UAL’S SPOUSE IS LESS THA N
261		-	$400,000; OR
	248	+	(ii) shall include provisions for the periodic affirmation and 7
	249	+	verification of the information that is submitted electronically.] 8
262	250
263		-	(5) HAS A DISABILITY AS DEFINED IN THE FEDER AL AMERICANS WITH
264		-	DISABILITIES ACT.
	251	+	(E) BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER 9
	252	+	DECEMBER 31, 2026, A PERSON SHALL FILE A MOTOR FUEL TAX RET URN 10
	253	+	ELECTRONICALLY . 11
265	254
266		-	10–~~812~~.1.
	255	+	10–809.1. 12
267	256
268		-	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , FOR A
269		-	TAXABLE YEAR ~~BE GINNING AFTER~~ DECEMBER 31, ~~2025 2026~~, ~~A CORPORATION~~
270		-	~~SHALL FILE~~ AN INCOME TAX RETURN ~~ELECTRONI CALLY~~.
	257	+	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , FOR A 13
	258	+	TAXABLE YEAR BEGINNING AFT ER DECEMBER 31, 2029, AN INDIVIDUAL SHALL FILE 14
	259	+	AN INCOME TAX RETURN ELECTRONICALLY . 15
271	260
272		-	(B) ~~A CORPORATION WITH FEW ER THAN 15 EMPLOYEES~~ IS NOT ~~REQ UIRED~~
273		-	~~TO FILE AN INCOME TA X RETURN ELECTRONICA LLY.~~
	261	+	(B) AN INDIVIDUAL IS NOT REQUIRED TO FILE AN INCOME TAX RETURN 16
	262	+	ELECTRONICALLY IF TH E INDIVIDUAL: 17
274	263
275		-	10–817.
	264	+	(1) IS AT LEAST 65 YEARS OLD AS OF DECEMBER 31 OF THE TAXABLE 18
	265	+	YEAR FOR WHICH THE R ETURN IS BEING FILED ; 19
276	266
277		-	(A) A person required to withhold income tax under § 10–906 of this title shall file
278		-	an income tax withholding return.
279		-	WES MOORE, Governor Ch. 730
	267	+	(2) IS SINGLE OR A DEPENDENT TAXPA YER AND THE INDIVIDUAL ’S 20
	268	+	MARYLAND ADJUSTED GRO SS INCOME IS LESS TH AN $200,000; 21
280	269
281		-	~~– 7 –~~
282		-	~~(B) FOR~~ A ~~TAXABLE YEAR BE GINNING AFTER DECEMBER 31,~~ ~~2025 2026, A~~
283		-	~~PERSON SHALL FILE AN INCOME TAX WITHHOLDI NG RETURN ELECTRONIC ALLY.~~
	270	+	(3) IS MARRIED FILING SE PARATELY, A HEAD OF HOUSEHOLD , OR A 22
	271	+	QUALIFYING WIDOW OR WIDOWER WITH A DEPEN DENT CHILD AND THE MARYLAND 23
	272	+	ADJUSTED GROSS INCOM E OF THE INDIVIDUAL IS LESS THAN $400,000; OR 24
284	273
285		-	10–819.1.
	274	+	(4) IS MARRIED FILING JO INTLY AND THE MARYLAND ADJUSTED 25
	275	+	GROSS INCOME OF THE INDIVI DUAL AND THE INDIVID UAL’S SPOUSE IS LESS THA N 26
	276	+	$400,000; OR 27
286	277
287		-	(A) IN ~~THIS SECTION, “PASS–THROUGH ENTITY ” HAS~~ THE ~~MEANING STAT ED~~
288		-	~~IN § 10–102.1 OF THIS TITLE~~.
	278	+	(5) HAS A DISABILITY AS DEFINED IN THE FEDER AL AMERICANS WITH 28
	279	+	DISABILITIES ACT. 29
289	280
290		-	~~(B) FOR A TAXABLE YEAR BE GINNING AFTER DECEMBER 31, 2025 2026, A~~
291		-	~~PASS–THROUGH ENTITY SHALL FILE AN INCOME TAX R ETURN ELECTRONICALLY .~~
	281	+	10–812.1. 30
	282	+	SENATE BILL 677 7
292	283
293		-	10–824.
294	284
295		-	(a) (1) In this section the following words have the meanings indicated.
	285	+	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , FOR A 1
	286	+	TAXABLE YEAR BE GINNING AFTER DECEMBER 31, 2025 2026, A CORPORATION 2
	287	+	SHALL FILE AN INCOME TAX RETURN ELECTRONI CALLY. 3
296	288
297		-	(2) (i) “Income tax return preparer” means a person who for
298		-	compensation prepares a substantial portion or more of a qualified return or employs one
299		-	or more persons to prepare for compensation a substantial portion or more of a qualified
300		-	return.
	289	+	(B) A CORPORATION WITH FEW ER THAN 15 EMPLOYEES IS NOT REQ UIRED 4
	290	+	TO FILE AN INCOME TA X RETURN ELECTRONICA LLY. 5
301	291
302		-	(ii) “Income tax return preparer” does not include a person who
303		-	merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code.
	292	+	10–817. 6
304	293
305		-	(3) ~~“Qualified return”~~ ~~means any original return of individual~~ income tax
306		-	~~imposed by this title, regardless of whether a~~ tax ~~is due or a refund is claimed~~.
	294	+	(A) A person required to withhold income tax under § 10–906 of this title shall file 7
	295	+	an income tax withholding return. 8
307	296
308		-	(b) [Except] SUBJECT TO § 10–809.1 OF THIS SUBTITLE AND EXCEPT as
309		-	otherwise provided in this section, an income tax return preparer shall file all qualified
310		-	returns that the income tax return preparer prepares by electronic means as prescribed by
311		-	the Comptroller if[:
	297	+	(B) FOR A TAXABLE YEAR BE GINNING AFTER DECEMBER 31, 2025 2026, A 9
	298	+	PERSON SHALL FILE AN INCOME TAX WITHHOLDI NG RETURN ELECTRONIC ALLY. 10
312	299
313		-	(1) for a taxable year beginning after December 31, 2008, but before
314		-	January 1, 2010, the income tax return preparer has prepared more than 300 qualified
315		-	returns in the prior taxable year;
	300	+	10–819.1. 11
316	301
317		-	(2) for a taxable year beginning after December 31, 2009, but before
318		-	January 1, 2011, the income tax return preparer has prepared more than 200 qualified
319		-	returns in the prior taxable year; and
	302	+	(A) IN THIS SECTION, “PASS–THROUGH ENTITY ” HAS THE MEANING STAT ED 12
	303	+	IN § 10–102.1 OF THIS TITLE. 13
320	304
321		-	(3) for any taxable year beginning after December 31, 2010,] the income
322		-	tax return preparer has prepared more than 100 qualified tax returns in the prior taxable
323		-	year.
	305	+	(B) FOR A TAXABLE YEAR BE GINNING AFTER DECEMBER 31, 2025 2026, A 14
	306	+	PASS–THROUGH ENTITY SHALL FILE AN INCOME TAX R ETURN ELECTRONICALLY . 15
324	307
325		-	(c) [Subsection] SUBJECT TO § 10–809.1 OF THIS SUBTITLE, SUBSECTION (b)
326		-	of this section does not apply to a qualified return if:
327		-	Ch. 730 2024 LAWS OF MARYLAND
	308	+	10–824. 16
328	309
329		-	– 8 –
330		-	(1) the taxpayer has indicated on the qualified return that the taxpayer
331		-	does not want the return filed by electronic means; or
	310	+	(a) (1) In this section the following words have the meanings indicated. 17
332	311
333		-	(2) the income tax return preparer preparing the qualified return has
334		-	requested and received a waiver from the Comptroller.
	312	+	(2) (i) “Income tax return preparer” means a person who for 18
	313	+	compensation prepares a substantial portion or more of a qualified return or employs one 19
	314	+	or more persons to prepare for compensation a substantial portion or more of a qualified 20
	315	+	return. 21
335	316
336		-	(d) [On] SUBJECT TO § 10–809.1 OF THIS SUBTITLE , ON written request for a
337		-	waiver by an income tax return preparer who is subject to subsection (b) of this section, the
338		-	Comptroller may grant the income tax return preparer a waiver of the requirements of this
339		-	section if the income tax return preparer is able to establish to the satisfaction of the
340		-	Comptroller either reasonable cause for not filing the return by electronic means or that
341		-	there is no feasible means of filing the return by electronic means without undue hardship.
	317	+	(ii) “Income tax return preparer” does not include a person who 22
	318	+	merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code. 23
342	319
343		-	11–502.2.
	320	+	(3) “Qualified return” means any original return of individual income tax 24
	321	+	imposed by this title, regardless of whether a tax is due or a refund is claimed. 25
344	322
345		-	BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER
346		-	DECEMBER 31, 2026, A PERSON SHALL FILE A SALES AND USE TAX RETURN
347		-	ELECTRONICALLY .
	323	+	(b) [Except] SUBJECT TO § 10–809.1 OF THIS SUBTITLE AND EXCEPT as 26
	324	+	otherwise provided in this section, an income tax return preparer shall file all qualified 27
	325	+	returns that the income tax return preparer prepares by electronic means as prescribed by 28
	326	+	the Comptroller if[: 29
348	327
349		-	12–202.1.
	328	+	(1) for a taxable year beginning after December 31, 2008, but before 30
	329	+	January 1, 2010, the income tax return preparer has prepared more than 300 qualified 31
	330	+	returns in the prior taxable year; 32 8 SENATE BILL 677
350	331
351		-	BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER
352		-	DECEMBER 31, 2026, A PERSON SHALL FILE A TOBACCO TAX RETURN
353		-	ELECTRONICALLY .
354	332
355		-	SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take
356		-	effect January 1, 2030.
357	333
358		-	SECTION 2. 5. AND BE IT FURTHER ENACTED, That , except as provided in
359		-	Section 4 of this Act, this Act shall take effect July 1, 2024.
	334	+	(2) for a taxable year beginning after December 31, 2009, but before 1
	335	+	January 1, 2011, the income tax return preparer has prepared more than 200 qualified 2
	336	+	returns in the prior taxable year; and 3
360	337
361		-	Approved by the Governor, May 16, 2024.
	338	+	(3) for any taxable year beginning after December 31, 2010,] the income 4
	339	+	tax return preparer has prepared more than 100 qualified tax returns in the prior taxable 5
	340	+	year. 6
	341	+
	342	+	(c) [Subsection] SUBJECT TO § 10–809.1 OF THIS SUBTITLE, SUBSECTION (b) 7
	343	+	of this section does not apply to a qualified return if: 8
	344	+
	345	+	(1) the taxpayer has indicated on the qualified return that the taxpayer 9
	346	+	does not want the return filed by electronic means; or 10
	347	+
	348	+	(2) the income tax return preparer preparing the qualified return has 11
	349	+	requested and received a waiver from the Comptroller. 12
	350	+
	351	+	(d) [On] SUBJECT TO § 10–809.1 OF THIS SUBTITLE , ON written request for a 13
	352	+	waiver by an income tax return preparer who is subject to subsection (b) of this section, the 14
	353	+	Comptroller may grant the income tax return preparer a waiver of the requirements of this 15
	354	+	section if the income tax return preparer is able to establish to the satisfaction of the 16
	355	+	Comptroller either reasonable cause for not filing the return by electronic means or that 17
	356	+	there is no feasible means of filing the return by electronic means without undue hardship. 18
	357	+
	358	+	11–502.2. 19
	359	+
	360	+	BEGINNING IN CALENDAR YEAR 2026 FOR PERIODS BEGINNING AFTER 20
	361	+	DECEMBER 31, 2026, A PERSON SHALL FILE A SALES AND USE TAX RETURN 21
	362	+	ELECTRONICALLY . 22
	363	+
	364	+	12–202.1. 23
	365	+
	366	+	BEGINNING IN CALENDAR Y EAR 2026 FOR PERIODS BEGINNING AFTER 24
	367	+	DECEMBER 31, 2026, A PERSON SHALL FILE A TOBACCO TAX RETURN 25
	368	+	ELECTRONICALLY . 26
	369	+
	370	+	SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall take 27
	371	+	effect January 1, 2030. 28
	372	+
	373	+	SECTION 2. 5. AND BE IT FURTHER ENACTED, That , except as provided in 29
	374	+	Section 4 of this Act, this Act shall take effect July 1, 2024. 30
	375	+