EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb1536*
HOUSE BILL 1536
Q7, Q4 EMERGENCY BILL 5lr3631
By: Delegates Szeliga, Arikan, Chisholm, Fisher, Grammer, M. Morgan, and
Nawrocki
Introduced and read first time: February 24, 2025
Assigned to: Rules and Executive Nominations
A BILL ENTITLED
AN ACT concerning 1
Residential and Commercial Utility Taxes and Fees – Tax– and Fee–Free Period 2
FOR the purpose of providing that, for a certain period of time, certain State taxes and fees 3
imposed on or paid by customers of certain residential and commercial electric and 4
gas utilities for those utilities be suspended; requiring the Comptroller and public 5
service companies to issue refunds under certain circumstances; and generally 6
relating to residential and commercial utility taxes and fees. 7
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 8
That: 9
(a) Notwithstanding any other provision of law, there shall be a 60–day tax– and 10
fee–free period, beginning on the effective date of this Act, during which all State taxes and 11
fees imposed on or paid by customers of residential and commercial electric and gas utilities 12
for those utilities are suspended, including any tax or fee imposed under: 13
(1) §§ 8–402, 8–402.1, 11–102, and 11–1A–02 of the Tax – General Article; 14
and 15
(2) §§ 7–203 and 7–512.1 of the Public Utilities Article. 16
(b) The Comptroller shall announce the tax– and fee–free period established 17
under subsection (a) of this section. 18
(c) (1) A person, including a public service company, is entitled to a refund for 19
any State tax or fee paid in error during the tax– and fee–free period established under 20
subsection (a) of this section. 21
(2) If a tax or fee paid in error during the tax– and fee–free period 22
established under subsection (a) of this section was collected by the Comptroller directly, 23 2 HOUSE BILL 1536
the Comptroller shall promptly issue a refund for the full amount of the tax or fee paid in 1
error. 2
(3) If a tax or fee paid in error during the tax– and fee–free period 3
established under subsection (a) of this section was collected for remittance to the 4
Comptroller by a public service company and not collected directly by the Comptroller, the 5
public service company shall promptly issue a refund for the full amount of the tax or fee 6
paid in error. 7
SECTION 2. AND BE IT FURTHER ENACTED, That this Act is an emergency 8
measure, is necessary for the immediate preservation of the public health or safety, has 9
been passed by a yea and nay vote supported by three–fifths of all the members elected to 10
each of the two Houses of the General Assembly, and shall take effect from the date it is 11
enacted. 12