MD
Maryland House Bill HB352

Maryland 2025 Regular Session

Maryland House Bill HB352 Compare Versions

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33 EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
44 [Brackets] indicate matter deleted from existing law.
55 Underlining indicates amendments to bill.
66 Strike out indicates matter stricken from the bill by amendment or deleted from the law by
77 amendment.
8- Italics indicate opposite chamber/conference committee amendments.
98 *hb0352*
109
1110 HOUSE BILL 352
12-B1 (5lr0448)
13-ENROLLED BILL
14-— Appropriations and Ways and Means/Budget and Taxation —
15-Introduced by The Speaker (By Request – Administration)
16-
17-Read and Examined by Proofreaders:
18-
19-_______________________________________________
20-Proofreader.
21-_______________________________________________
22-Proofreader.
23-
24-Sealed with the Great Seal and presented to the Governor, for his approval this
25-
26-_______ day of _______________ at ________________________ o’clock, ________M.
27-
28-______________________________________________
29-Speaker.
11+B1 5lr0448
12+ CF SB 321
13+By: The Speaker (By Request – Administration)
14+Introduced and read first time: January 15, 2025
15+Assigned to: Appropriations
16+Reassigned: Appropriations and Ways and Means, January 17, 2025
17+Committee Report: Favorable with amendments
18+House action: Adopted
19+Read second time: March 10, 2025
3020
3121 CHAPTER ______
3222
3323 AN ACT concerning 1
3424
3525 Budget Reconciliation and Financing Act of 2025 2
3626
3727 FOR the purpose of requiring the Maryland Horse Industry Board to take certain actions 3
3828 relating to licensees of horse establishments; establishing or altering certain 4
3929 administrative penalties; altering or repealing certain required appropriations; 5
4030 establishing or altering certain fees; requiring the Secretary of Agriculture to take 6
4131 certain actions relating to a registration for a weight and measure, including setting 7
42-reasonable fees; increasing the cap on the percentage that may be deducted from all 8
43-open purses and paid to a certain organization; authorizing the use of certain funds 9
44-for certain purposes; altering the composition of certain funds; establishing certain 10
45-funds; authorizing the transfer of certain funds; authorizing, requiring, or altering 11
46-the distribution of certain revenue; providing that the Maryland Stadium Authority 12
47-and the Maryland Economic Development Corporation are the successor entities to 13
48-the Maryland Thoroughbred Racetrack Operating Authority for certain purposes 14
49-concerning certain racing facilities; altering a certain cap on low intensity support 15 2 HOUSE BILL 352
50-
51-
52-services for certain individuals; making the restoration of certain benefits subject to 1
53-a certain limitation; requiring county governments and Baltimore City to pay a 2
54-certain percentage of compensation awarded to certain erroneously convicted, 3
55-sentenced, and confined individuals; making the Judicial Branch of State 4
56-government subject to review by the Office of Program Evaluation and Government 5
57-Accountability; increasing the tax rate imposed on mobile sports wagering; requiring 6
58-county governments, beginning in a certain fiscal year, to pay certain amounts 7
59-toward the retirement costs for certain local employees; exempting the transfer of 8
60-certain transfer tax revenues to the General Fund of the State from certain 9
61-repayment requirements; increasing the outstanding and unpaid principal balance 10
62-of bonds issued by the Maryland Department of Transportation; expanding the uses 11
63-of certain bond proceeds; altering the value of certain vehicle trade–in allowances; 12
64-altering a certain limitation on the amount of the Maryland estate tax for decedents 13
65-dying on or after a certain date; reducing the amount of film tax credits that may be 14
66-awarded in a certain fiscal year; limiting the amount of tax credits the Maryland 15
67-Higher Education Commission may approve for a certain fiscal year; requiring the 16
68-reversion of certain funds to the General Fund of the State; increasing the percentage 17
69-of certain costs for which each county and Baltimore City are responsible for 18
70-reimbursing the State; prohibiting the award of a certain tax credit to certain new 19
71-properties on or after a certain date; altering the Maryland earned income tax credit 20
72-for certain individuals; increasing the vehicle excise tax rate; repealing an exemption 21
73-for certain rental vehicles from the vehicle excise tax; specifying the rate of the 22
74-vehicle excise tax imposed on certain rental vehicles; altering the definition of 23
75-“historic motor vehicle” for purposes of registering a vehicle as a Class L vehicle; 24
76-altering certain exemptions under the State income tax on certain income of certain 25
77-persons; altering the rates and rate brackets under the State income tax on certain 26
78-income of individuals; providing for an additional State individual income tax rate 27
79-on the net capital gains of individuals; authorizing the transfer of certain funds; 28
80-requiring that certain sales of tangible personal property be included in the 29
81-numerator of the sales factor used for apportioning a corporation’s income to the 30
82-State under certain circumstances; imposing a certain income tax on income 31
83-distributed to certain members of certain pass–through entities from the 32
84-pass–through entity’s taxable income exceeding a certain amount; altering, subject 33
85-to certain limitations, the maximum tax rate that a county may impose on an 34
86-individual’s Maryland taxable income; altering the determination of the amount of 35
87-certain deductions allowed for an individual under the Maryland income tax; 36
88-imposing the sales and use tax on the sale of certain categories of taxable services; 37
89-altering the sales and use tax on the sale of cannabis; imposing the sales and use tax 38
90-on the sale of certain vending machine products, certain precious metal bullion and 39
91-coins, certain photographic material, and certain custom computer software; 40
92-requiring certain corporations to compute Maryland taxable income using a certain 41
93-method; requiring, subject to regulations adopted by the Comptroller, certain groups 42
94-of corporations to file a combined income tax return reflecting the aggregate income 43
95-tax liability of all the members of the group; requiring the Comptroller to adopt 44
96-certain regulations consistent with certain regulations adopted by the Multistate 45
97-Tax Commission; requiring the Comptroller to assess interest and penalties under 46
98-certain circumstances; reducing the Medicaid Deficit Assessment for a certain fiscal 47 HOUSE BILL 352 3
99-
100-
101-year; repealing certain requirements for the Maryland Department of Health to 1
102-apply to a certain federal agency for certain grant funds and inclusion in a certain 2
103-program; repealing certain required appropriations to the Maryland Public 3
104-Broadcasting Commission; repealing the Low Intensity Support Services Program; 4
105-repealing the teacher retirement supplemental grants program; repealing certain 5
106-provisions of law relating to inheritance tax revenue distribution; repealing a certain 6
107-credit against the State income tax for certain business entities located in enterprise 7
108-zones; providing that payments to certain providers with rates set by the Interagency 8
109-Rates Committee may not increase by more than a certain amount for a certain fiscal 9
110-year; altering the termination date of certain provisions of law related to the 10
111-Maryland Thoroughbred Racetrack Operating Authority; requiring the Comptroller 11
112-to waive certain interest and penalties under certain circumstances; altering a 12
113-certain notification requirement related to a county income tax rate change for a 13
114-certain taxable year; requiring the Secretary of Budget and Management and the 14
115-Department of Budget and Management to take certain actions if the State’s federal 15
116-fund revenues are reduced by a certain amount; requiring the Comptroller to set at a 16
117-certain percentage the annual interest rate for a sales and use tax refund that is the 17
118-result of a certain decision; requiring the Maryland Department of Health to delegate 18
119-certain authority to Montgomery County under certain circumstances; and generally 19
120-relating to the financing of State and local government. 20
32+reasonable fees; authorizing the use of certain funds for certain purposes; altering 8
33+the composition of certain funds; establishing certain funds; authorizing the transfer 9
34+of certain funds; authorizing, requiring, or altering the distribution of certain 10
35+revenue; altering a certain cap on low intensity support services for certain 11
36+individuals; making the restoration of certain benefits subject to a certain limitation; 12
37+requiring county governments and Baltimore City to pay a certain percentage of 13
38+compensation awarded to certain erroneously convicted, sentenced, and confined 14
39+individuals; increasing the tax rate imposed on mobile sports wagering; requiring 15
40+county governments, beginning in a certain fiscal year, to pay certain amounts 16
41+toward the retirement costs for certain local employees; exempting the transfer of 17
42+certain transfer tax revenues to the General Fund of the State from certain 18
43+repayment requirements; increasing the outstanding and unpaid principal balance 19
44+of bonds issued by the Maryland Department of Transportation; expanding the uses 20
45+of certain bond proceeds; altering the value of certain vehicle trade–in allowances; 21
46+altering a certain limitation on the amount of the Maryland estate tax for decedents 22
47+dying on or after a certain date; reducing the amount of film tax credits that may be 23
48+awarded in a certain fiscal year; limiting the amount of tax credits the Maryland 24 2 HOUSE BILL 352
49+
50+
51+Higher Education Commission may approve for a certain fiscal year; requiring the 1
52+reversion of certain funds to the General Fund of the State; increasing the percentage 2
53+of certain costs for which each county and Baltimore City are responsible for 3
54+reimbursing the State; prohibiting the award of a certain tax credit to certain new 4
55+properties on or after a certain date; altering the Maryland earned income tax credit 5
56+for certain individuals; increasing the vehicle excise tax rate; repealing an exemption 6
57+for certain rental vehicles from the vehicle excise tax; specifying the rate of the 7
58+vehicle excise tax imposed on certain rental vehicles; altering the definition of 8
59+“historic motor vehicle” for purposes of registering a vehicle as a Class L vehicle; 9
60+altering certain exemptions under the State income tax on certain income of certain 10
61+persons; altering the rates and rate brackets under the State income tax on certain 11
62+income of individuals; providing for an additional State individual income tax rate 12
63+on the net capital gains of individuals; authorizing the transfer of certain funds; 13
64+requiring that certain sales of tangible personal property be included in the 14
65+numerator of the sales factor used for apportioning a corporation’s income to the 15
66+State under certain circumstances; imposing a certain income tax on income 16
67+distributed to certain members of certain pass–through entities from the 17
68+pass–through entity’s taxable income exceeding a certain amount; altering, subject 18
69+to certain limitations, the maximum tax rate that a county may impose on an 19
70+individual’s Maryland taxable income; altering the determination of the amount of 20
71+certain deductions allowed for an individual under the Maryland income tax; 21
72+imposing the sales and use tax on the sale of certain categories of taxable services; 22
73+altering the sales and use tax on the sale of cannabis; imposing the sales and use tax 23
74+on the sale of certain vending machine products, certain precious metal bullion and 24
75+coins, certain photographic material, and certain custom computer software; 25
76+requiring certain corporations to compute Maryland taxable income using a certain 26
77+method; requiring, subject to regulations adopted by the Comptroller, certain groups 27
78+of corporations to file a combined income tax return reflecting the aggregate income 28
79+tax liability of all the members of the group; requiring the Comptroller to adopt 29
80+certain regulations consistent with certain regulations adopted by the Multistate 30
81+Tax Commission; requiring the Comptroller to assess interest and penalties under 31
82+certain circumstances; reducing the Medicaid Deficit Assessment for a certain fiscal 32
83+year; repealing certain requirements for the Maryland Department of Health to 33
84+apply to a certain federal agency for certain grant funds and inclusion in a certain 34
85+program; repealing certain required appropriations to the Maryland Public 35
86+Broadcasting Commission; repealing the Low Intensity Support Services Program; 36
87+repealing the teacher retirement supplemental grants program; repealing certain 37
88+provisions of law relating to inheritance tax revenue distribution; repealing a certain 38
89+credit against the State income tax for certain business entities located in enterprise 39
90+zones; providing that payments to certain providers with rates set by the Interagency 40
91+Rates Committee may not increase by more than a certain amount for a certain fiscal 41
92+year; requiring the Comptroller to waive certain interest and penalties under certain 42
93+circumstances; and generally relating to the financing of State and local government. 43
94+
95+BY repealing and reenacting, without amendments, 44
96+ Article – Agriculture 45
97+ Section 2–701(a) and (b), 2–710, 8–801.1(b), and 10–407(a)(1) and (c) and 8–801.1(b) 46 HOUSE BILL 352 3
98+
99+
100+ Annotated Code of Maryland 1
101+ (2016 Replacement Volume and 2024 Supplement) 2
102+
103+BY repealing and reenacting, with amendments, 3
104+ Article – Agriculture 4
105+Section 2–712, 5–309, 5–503, 5–506, 8–706, 8–801.1(c), 9–204, 10–407(d), 11–204.4, 5
106+and 11–204.7 6
107+ Annotated Code of Maryland 7
108+ (2016 Replacement Volume and 2024 Supplement) 8
109+
110+BY repealing and reenacting, without amendments, 9
111+ Article – Alcoholic Beverages and Cannabis 10
112+ Section 1–323(a)(1) and (4) and 36–206(a) and (b) 11
113+ Annotated Code of Maryland 12
114+ (2024 Replacement Volume) 13
115+
116+BY repealing and reenacting, with amendments, 14
117+ Article – Alcoholic Beverages and Cannabis 15
118+ Section 1–323(f) and 36–206(c) and (g) 16
119+ Annotated Code of Maryland 17
120+ (2024 Replacement Volume) 18
121+
122+BY repealing and reenacting, without amendments, 19
123+ Article – Commercial Law 20
124+ Section 14–4101 21
125+ Annotated Code of Maryland 22
126+ (2013 Replacement Volume and 2024 Supplement) 23
127+
128+BY repealing and reenacting, with amendments, 24
129+ Article – Commercial Law 25
130+ Section 14–4104 26
131+ Annotated Code of Maryland 27
132+ (2013 Replacement Volume and 2024 Supplement) 28
133+
134+BY repealing and reenacting, without amendments, 29
135+ Article – Corporations and Associations 30
136+ Section 11–208(a) and (b) 11–208(a), (b), and (f) 31
137+ Annotated Code of Maryland 32
138+ (2014 Replacement Volume and 2024 Supplement) 33
139+
140+BY repealing and reenacting, with amendments, 34
141+ Article – Corporations and Associations 35
142+ Section 11–208(g) 1–203.3, 11–208(g), and 11–407 36
143+ Annotated Code of Maryland 37
144+ (2014 Replacement Volume and 2024 Supplement) 38
145+
146+BY repealing and reenacting, without amendments, 39 4 HOUSE BILL 352
147+
148+
149+ Article – Criminal Procedure 1
150+ Section 11–934(b) and (c)(1) and (2) 2
151+ Annotated Code of Maryland 3
152+ (2018 Replacement Volume and 2024 Supplement) 4
153+
154+BY repealing and reenacting, with amendments, 5
155+ Article – Criminal Procedure 6
156+ Section 11–934(f)(2) 7
157+ Annotated Code of Maryland 8
158+ (2018 Replacement Volume and 2024 Supplement) 9
159+
160+BY repealing and reenacting, without amendments, 10
161+ Article – Economic Development 11
162+Section 10–501(a) and (f), 10–526(a)(1) and (4) and (b), 13–601(a) and (c), and 12
163+13–611(a) and (b)(1) Section 10–501(a) and (f) and 10–526(a)(1) and (4) and (b) 13
164+ Annotated Code of Maryland 14
165+ (2024 Replacement Volume and 2024 Supplement) 15
166+
167+BY repealing and reenacting, with amendments, 16
168+ Article – Economic Development 17
169+ Section 10–526(g)(1) and 13–611(b)(3) 18
170+ Annotated Code of Maryland 19
171+ (2024 Replacement Volume and 2024 Supplement) 20
121172
122173 BY repealing and reenacting, without amendments, 21
123- Article – Agriculture 22
124-Section 2–701(a) and (b), 2–710, and 2–710 8–801.1(b), and 10–407(a)(1) and (c) and 23
125-8–801.1(b) 24
126- Annotated Code of Maryland 25
127- (2016 Replacement Volume and 2024 Supplement) 26
128-
129-BY repealing and reenacting, with amendments, 27
130- Article – Agriculture 28
131-Section 2–712, 5–309, 5–503, 5–506, 8–706, 8–801.1(c), 9–204, 10–407(d), 11–204.4, 29
132-and 11–204.7 30
133- Annotated Code of Maryland 31
134- (2016 Replacement Volume and 2024 Supplement) 32
135-
136-BY repealing and reenacting, without amendments, 33
137- Article – Alcoholic Beverages and Cannabis 34
138- Section 1–323(a)(1) and (4) and 36–206(a) and (b) 35
139- Annotated Code of Maryland 36
140- (2024 Replacement Volume) 37
141-
142-BY repealing and reenacting, with amendments, 38
143- Article – Alcoholic Beverages and Cannabis 39
144- Section 1–323(f) and 36–206(c) and (g) 40
145- Annotated Code of Maryland 41
146- (2024 Replacement Volume) 42
147- 4 HOUSE BILL 352
148-
149-
150-BY repealing and reenacting, with amendments, 1
151- Article – Business Regulation 2
152- Section 11–518 3
153- Annotated Code of Maryland 4
154- (2024 Replacement Volume) 5
155-
156-BY repealing and reenacting, without amendments, 6
157- Article – Commercial Law 7
158- Section 14–4101 8
159- Annotated Code of Maryland 9
160- (2013 Replacement Volume and 2024 Supplement) 10
161-
162-BY repealing and reenacting, with amendments, 11
163- Article – Commercial Law 12
164- Section 14–4104 13
165- Annotated Code of Maryland 14
166- (2013 Replacement Volume and 2024 Supplement) 15
167-
168-BY repealing and reenacting, without amendments, 16
169- Article – Corporations and Associations 17
170- Section 11–208(a) and (b) 11–208(a), (b), and (f) 18
171- Annotated Code of Maryland 19
172- (2014 Replacement Volume and 2024 Supplement) 20
173-
174-BY repealing and reenacting, with amendments, 21
175- Article – Corporations and Associations 22
176- Section 11–208(g) 1–203.3, 11–208(g), and 11–407 23
177- Annotated Code of Maryland 24
178- (2014 Replacement Volume and 2024 Supplement) 25
179-
180-BY repealing and reenacting, without amendments, 26
181- Article – Criminal Procedure 27
182- Section 11–934(b) and (c)(1) and (2) 28
183- Annotated Code of Maryland 29
184- (2018 Replacement Volume and 2024 Supplement) 30
185-
186-BY repealing and reenacting, with amendments, 31
187- Article – Criminal Procedure 32
188- Section 11–934(f)(2) 33
189- Annotated Code of Maryland 34
190- (2018 Replacement Volume and 2024 Supplement) 35
191-
192-BY repealing and reenacting, without amendments, 36
193- Article – Economic Development 37
194-Section 10–501(a) and (f), 10–526(a)(1) and (4) and (b), 13–601(a) and (c), and 38
195-13–611(a) and (b)(1) Section 5–1501(a), 10–501(a) and (f) and 10–526(a)(1) and 39
196-(4) and (b) 40 HOUSE BILL 352 5
197-
198-
199- Annotated Code of Maryland 1
200- (2024 Replacement Volume and 2024 Supplement) 2
201-
202-BY repealing and reenacting, with amendments, 3
203- Article – Economic Development 4
204-Section 10–526(g)(1), and 10–646.1(a), (b)(5), (d)(1), (2), and (3)(ii), and (e) and 5
205-13–611(b)(3) 6
206- Annotated Code of Maryland 7
207- (2024 Replacement Volume and 2024 Supplement) 8
208-
209-BY adding to 9
210- Article – Economic Development 10
211- Section 5–1501(k) and 10–646.1(i) 11
212- Annotated Code of Maryland 12
213- (2024 Replacement Volume and 2024 Supplement) 13
214-
215-BY repealing and reenacting, without amendments, 14
216- Article – Education 15
217-Section 7–414.1(a), (b), and (f)(1) and (5), 7–447.1(p)(1) and (3), 7–810(a), (b), and 16
218-(f)(1) and (5), 7–1501(a) and (f), 7–1508(e)(2), 16–512(a) and (c), 18–3602(a) 17
219-and (b), 18–3701(a) and (f), and 18–3802(a) and (b) 18
220- Annotated Code of Maryland 19
221- (2022 Replacement Volume and 2024 Supplement) 20
222-
223-BY repealing and reenacting, with amendments, 21
224174 Article – Education 22
225-Section 7–414.1(f)(4), 7–447.1(p)(9), 7–810(f)(4), 7–1508(g), 7–1512(e), 8–415(d), 23
226-14–405(b), 16–512(b), 18–3605, 18–3704, and 18–3806 24
227- Annotated Code of Maryland 25
228- (2022 Replacement Volume and 2024 Supplement) 26
229-
230-BY repealing 27
231- Article – Education 28
232- Section 7–1512(g) 29
233- Annotated Code of Maryland 30
234- (2022 Replacement Volume and 2024 Supplement) 31
235-
236-BY repealing and reenacting, with amendments, 32
237- Article – Environment 33
238-Section 4–104, 5–203.1(b)(1), (3), (4), (6), and (8), (c)(5), and (d), 6–843, and 7–506(a) 34
239-7–506(a), 9–228(g), and 9–274 35
240- Annotated Code of Maryland 36
241- (2013 Replacement Volume and 2024 Supplement) 37
242-
243-BY repealing and reenacting, without amendments, 38
244- Article – Environment 39
245- Section 5–203.1(a)(1), (6), (8), (9), and (10), (c)(1), and (e) and 7–503(a) 40 6 HOUSE BILL 352
246-
247-
248- Annotated Code of Maryland 1
249- (2013 Replacement Volume and 2024 Supplement) 2
250-
251-BY repealing 3
252- Article – Environment 4
253- Section 5–203.1(b)(7) 5
254- Annotated Code of Maryland 6
255- (2013 Replacement Volume and 2024 Supplement) 7
256-
257-BY adding to 8
258- Article – Environment 9
259- Section 5–203.1(a)(12) 10
260- Annotated Code of Maryland 11
261- (2013 Replacement Volume and 2024 Supplement) 12
262-
263-BY repealing and reenacting, without amendments, 13
264- Article – Environment 14
265- Section 15–807(a) and (d), and 15–808(a), (c), (g), (h), (i), and (k) 15
266- Annotated Code of Maryland 16
267- (2014 Replacement Volume and 2024 Supplement) 17
268-
269-BY repealing and reenacting, with amendments, 18
270- Article – Environment 19
271- Section 15–807(b), (c), and (f), 15–808(f), 15–815, 15–816, and 15–819 20
272- Annotated Code of Maryland 21
273- (2014 Replacement Volume and 2024 Supplement) 22
274-
275-BY repealing and reenacting, without amendments, 23
276- Article – Financial Institutions 24
277- Section 13–1114(a) 25
175+Section 7–414.1(a), (b), and (f)(1) and (5), 7–447.1(p)(1) and (3), 7–810(a), (b), and 23
176+(f)(1) and (5), 7–1501(a) and (f), 7–1508(e)(2), 16–512(a) and (c), 18–3602(a) 24
177+and (b), 18–3701(a) and (f), and 18–3802(a) and (b) 25
278178 Annotated Code of Maryland 26
279- (2020 Replacement Volume and 2024 Supplement) 27
179+ (2022 Replacement Volume and 2024 Supplement) 27
280180
281181 BY repealing and reenacting, with amendments, 28
282- Article – Financial Institutions 29
283- Section 13–1114(g) 30
284- Annotated Code of Maryland 31
285- (2020 Replacement Volume and 2024 Supplement) 32
286-
287-BY repealing and reenacting, without amendments, 33
288- Article – Health – General 34
289-Section 7–101(a), (b), and (l), 7–205(a)(1) and (b), and 19–112(a) and (d) 10–101(a), 35
290-(b), and (f), 10–1203(a), 13–4901(a) and (c), 15–1004(a), 19–112(a) and (d), and 36
291-24–1101(a) and (c) 37
182+ Article – Education 29
183+Section 7–414.1(f)(4), 7–447.1(p)(9), 7–810(f)(4), 7–1508(g), 7–1512(e), 8–415(d), 30
184+14–405(b), 16–512(b), 18–3605, 18–3704, and 18–3806 31
185+ Annotated Code of Maryland 32
186+ (2022 Replacement Volume and 2024 Supplement) 33
187+
188+BY repealing 34
189+ Article – Education 35
190+ Section 7–1512(g) 36
191+ Annotated Code of Maryland 37
192+ (2022 Replacement Volume and 2024 Supplement) 38
193+
194+BY repealing and reenacting, with amendments, 39
195+ Article – Environment 40 HOUSE BILL 352 5
196+
197+
198+Section 4–104, 5–203.1(b)(1), (3), (4), (6), and (8), (c)(5), and (d), 6–843, and 7–506(a) 1
199+7–506(a), 9–228(g), and 9–274 2
200+ Annotated Code of Maryland 3
201+ (2013 Replacement Volume and 2024 Supplement) 4
202+
203+BY repealing and reenacting, without amendments, 5
204+ Article – Environment 6
205+ Section 5–203.1(a)(1), (6), (8), (9), and (10), (c)(1), and (e) and 7–503(a) 7
206+ Annotated Code of Maryland 8
207+ (2013 Replacement Volume and 2024 Supplement) 9
208+
209+BY repealing 10
210+ Article – Environment 11
211+ Section 5–203.1(b)(7) 12
212+ Annotated Code of Maryland 13
213+ (2013 Replacement Volume and 2024 Supplement) 14
214+
215+BY adding to 15
216+ Article – Environment 16
217+ Section 5–203.1(a)(12) 17
218+ Annotated Code of Maryland 18
219+ (2013 Replacement Volume and 2024 Supplement) 19
220+
221+BY repealing and reenacting, without amendments, 20
222+ Article – Environment 21
223+ Section 15–807(a) and (d), and 15–808(a), (c), (g), (h), (i), and (k) 22
224+ Annotated Code of Maryland 23
225+ (2014 Replacement Volume and 2024 Supplement) 24
226+
227+BY repealing and reenacting, with amendments, 25
228+ Article – Environment 26
229+ Section 15–807(b), (c), and (f), 15–808(f), 15–815, 15–816, and 15–819 27
230+ Annotated Code of Maryland 28
231+ (2014 Replacement Volume and 2024 Supplement) 29
232+
233+BY repealing and reenacting, without amendments, 30
234+ Article – Financial Institutions 31
235+ Section 13–1114(a) 32
236+ Annotated Code of Maryland 33
237+ (2020 Replacement Volume and 2024 Supplement) 34
238+
239+BY repealing and reenacting, with amendments, 35
240+ Article – Financial Institutions 36
241+ Section 13–1114(g) 37
292242 Annotated Code of Maryland 38
293- (2023 Replacement Volume and 2024 Supplement) 39
294- HOUSE BILL 352 7
295-
296-
297-BY repealing and reenacting, with amendments, 1
243+ (2020 Replacement Volume and 2024 Supplement) 39
244+ 6 HOUSE BILL 352
245+
246+
247+BY repealing and reenacting, without amendments, 1
298248 Article – Health – General 2
299-Section 7–205(e), 7–409(c), 7–717, 10–1203(c), 13–4906, 13–1116(a), and 3
300-19–112(e)(1) 15–1004(f), 19–112(e)(1), and 24–1105 4
249+Section 7–101(a), (b), and (l), 7–205(a)(1) and (b), and 19–112(a) and (d) 10–101(a), 3
250+(b), and (f), 10–1203(a), 15–1004(a), 19–112(a) and (d), and 24–1101(a) and (c) 4
301251 Annotated Code of Maryland 5
302252 (2023 Replacement Volume and 2024 Supplement) 6
303253
304-BY adding to 7
254+BY repealing and reenacting, with amendments, 7
305255 Article – Health – General 8
306- Section 15–157 9
307- Annotated Code of Maryland 10
308- (2023 Replacement Volume and 2024 Supplement) 11
309-
310-BY repealing and reenacting, without amendments, 12
311- Article – Health Occupations 13
312- Section 8–206(a) 14
256+Section 7–205(e), 7–409(c), 7–717, 10–1203(c), 13–1116(a), and 19–112(e)(1) 9
257+15–1004(f), 19–112(e)(1), and 24–1105 10
258+ Annotated Code of Maryland 11
259+ (2023 Replacement Volume and 2024 Supplement) 12
260+
261+BY adding to 13
262+ Article – Health – General 14
263+ Section 15–157 15
264+ Annotated Code of Maryland 16
265+ (2023 Replacement Volume and 2024 Supplement) 17
266+
267+BY repealing and reenacting, without amendments, 18
268+ Article – Health Occupations 19
269+ Section 8–206(a) 20
270+ Annotated Code of Maryland 21
271+ (2021 Replacement Volume and 2024 Supplement) 22
272+
273+BY repealing and reenacting, with amendments, 23
274+ Article – Health Occupations 24
275+ Section 8–206(e) 25
276+ Annotated Code of Maryland 26
277+ (2021 Replacement Volume and 2024 Supplement) 27
278+
279+BY repealing and reenacting, without amendments, 28
280+ Article – Housing and Community Development 29
281+ Section 4–511(a), (b), and (c) 30
282+ Annotated Code of Maryland 31
283+ (2019 Replacement Volume and 2024 Supplement) 32
284+
285+BY repealing and reenacting, with amendments, 33
286+ Article – Housing and Community Development 34
287+ Section 4–511(j) 35
288+ Annotated Code of Maryland 36
289+ (2019 Replacement Volume and 2024 Supplement) 37
290+
291+BY repealing and reenacting, with amendments, 38
292+ Article – Human Services 39
293+ Section 10–1303 5–609 40 HOUSE BILL 352 7
294+
295+
296+ Annotated Code of Maryland 1
297+ (2019 Replacement Volume and 2024 Supplement) 2
298+
299+BY repealing and reenacting, with amendments, 3
300+ Article – Labor and Employment 4
301+Section 8–421, 8–609(b), 8–612(a), 8–613(b), (d), (f), and (g), 11–606(f), 11–1302(e), 5
302+and 11–1506 6
303+ Annotated Code of Maryland 7
304+ (2016 Replacement Volume and 2024 Supplement) 8
305+
306+BY adding to 9
307+ Article – Labor and Employment 10
308+ Section 8–605.1 11
309+ Annotated Code of Maryland 12
310+ (2016 Replacement Volume and 2024 Supplement) 13
311+
312+BY repealing and reenacting, without amendments, 14
313+ Article – Labor and Employment 15
314+Section 8–609(a)(1) and (3), 8–613(a)(1), (3), and (4), 11–606(b) and (c), 11–1302(a) 16
315+and (f), and 11–1501(a) and (f) 17
316+ Annotated Code of Maryland 18
317+ (2016 Replacement Volume and 2024 Supplement) 19
318+
319+BY repealing and reenacting, with amendments, 20
320+ Article – Local Government 21
321+ Section 16–503 22
322+ Annotated Code of Maryland 23
323+ (2013 Volume and 2024 Supplement) 24
324+
325+BY repealing and reenacting, without amendments, 25
326+ Article – Natural Resources 26
327+Section 3–103(a)(1), 5–903(a)(1) and (2)(i) and (iii), 5–2001(a), (b), and (c), 27
328+8–2A–02(a) and (b), and 8–709(a) and (b) 28
329+ Annotated Code of Maryland 29
330+ (2023 Replacement Volume and 2024 Supplement) 30
331+
332+BY repealing and reenacting, with amendments, 31
333+ Article – Natural Resources 32
334+ Section 3–103(h), 5–2001(k), 8–2A–02(f), and 8–709(c) 33
335+ Annotated Code of Maryland 34
336+ (2023 Replacement Volume and 2024 Supplement) 35
337+
338+BY repealing and reenacting, without amendments, 36
339+ Article – Public Safety 37
340+ Section 4–1011(a) and (c) 38
341+ Annotated Code of Maryland 39
342+ (2022 Replacement Volume and 2024 Supplement) 40 8 HOUSE BILL 352
343+
344+
345+
346+BY repealing and reenacting, with amendments, 1
347+ Article – Public Safety 2
348+ Section 4–1011(b) 3
349+ Annotated Code of Maryland 4
350+ (2022 Replacement Volume and 2024 Supplement) 5
351+
352+BY repealing and reenacting, with amendments, 6
353+ Article – Real Property 7
354+ Section 8–1006 8
355+ Annotated Code of Maryland 9
356+ (2023 Replacement Volume and 2024 Supplement) 10
357+
358+BY repealing and reenacting, without amendments, 11
359+ Article – State Finance and Procurement 12
360+Section 3.5–309(a), (b), (j), and (k) and 7–311(a), (b), and (f), 7–311(a), (b), and (f), 13
361+7–317(a), 7–328(a), 7–331(a) and (b), and 10–501(b)(1), (d)(1), and (e) 14
313362 Annotated Code of Maryland 15
314363 (2021 Replacement Volume and 2024 Supplement) 16
315364
316-BY repealing and reenacting, with amendments, 17
317- Article – Health Occupations 18
318- Section 8–206(e) 19
365+BY repealing 17
366+ Article – State Finance and Procurement 18
367+ Section 3.5–309(l) 19
319368 Annotated Code of Maryland 20
320369 (2021 Replacement Volume and 2024 Supplement) 21
321370
322-BY repealing and reenacting, without amendments, 22
323- Article – Housing and Community Development 23
324- Section 4–511(a), (b), and (c) 24
371+BY repealing and reenacting, with amendments, 22
372+ Article – State Finance and Procurement 23
373+Section 3.5–309(m), (n), (o), and (p), 6–104(e), 7–114.2, 7–311(e) and (j), and 7–325 24
374+7–311(e) and (j), 7–317(g) and (h), 7–328(f), 7–331(i), and 10–501(a) 25
375+ Annotated Code of Maryland 26
376+ (2021 Replacement Volume and 2024 Supplement) 27
377+
378+BY repealing and reenacting, with amendments, 28
379+ Article – State Government 29
380+Section 9–1A–27(d), 9–120, 9–1E–06(c), 9–1E–12(b), 9–20B–05(e) and (f), 9–3209(b), 30
381+21–205(c), and 21–206(f) 31
382+ Annotated Code of Maryland 32
383+ (2021 Replacement Volume and 2024 Supplement) 33
384+
385+BY repealing and reenacting, without amendments, 34
386+ Article – State Government 35
387+ Section 9–20B–05(a) and (j), 9–3209(a), 21–205(a), and 21–206(a) 36
388+ Annotated Code of Maryland 37
389+ (2021 Replacement Volume and 2024 Supplement) 38
390+
391+BY repealing and reenacting, without amendments, 39 HOUSE BILL 352 9
392+
393+
394+ Article – State Personnel and Pensions 1
395+ Section 21–304(a) and (b)(1) and (4)(i) and (iii) 2
396+ Annotated Code of Maryland 3
397+ (2024 Replacement Volume and 2024 Supplement) 4
398+
399+BY repealing and reenacting, with amendments, 5
400+ Article – State Personnel and Pensions 6
401+ Section 21–304(b)(5) and 21–308(a) 7
402+ Annotated Code of Maryland 8
403+ (2024 Replacement Volume and 2024 Supplement) 9
404+
405+BY adding to 10
406+ Article – State Personnel and Pensions 11
407+ Section 21–304(b)(6) and 21–309.2 12
408+ Annotated Code of Maryland 13
409+ (2024 Replacement Volume and 2024 Supplement) 14
410+
411+BY repealing and reenacting, with amendments, 15
412+ Article – Tax – General 16
413+Section 2–202(a), 2–606(h) and (i), 2–606(a), (h), and (i), 2–1302.2, 7–309(b), 17
414+10–105(a) and (b), 2–1303, 10–104, 10–105(a), 10–106(a)(1), 10–217, 10–219, 18
415+10–220, 10–218, 10–730(f), 10–740(c) and (g), 10–741(d), 10–751, 10–811, and 19
416+11–104(k) 11–101(c–12) and (m), 11–104(k), 11–206(h), 11–214.1(b), 11–215, 20
417+and 11–219 21
418+ Annotated Code of Maryland 22
419+ (2022 Replacement Volume and 2024 Supplement) 23
420+
421+BY repealing and reenacting, without amendments, 24
422+ Article – Tax – General 25
423+Section 2–606(a) and (b), 7–309(a), and 10–740(a), (b), and (i) 2–606(b), 10–219, 26
424+10–220, 10–730(a)(1), (4), (7), and (8) and (b), 10–740(a), (b), and (i), and 27
425+11–101(a) and (l)(1) 28
426+ Annotated Code of Maryland 29
427+ (2022 Replacement Volume and 2024 Supplement) 30
428+
429+BY adding to 31
430+ Article – Tax – General 32
431+Section 2–606(h) and (k) and 10–402.1 2–605.3, 2–606(h), (i), and (l), 2–1302.5, 33
432+10–402.1, 11–101(c–12), and 11–104(l) 34
433+ Annotated Code of Maryland 35
434+ (2022 Replacement Volume and 2024 Supplement) 36
435+
436+BY repealing 37
437+ Article – Tax – General 38
438+Section 2–701 and 2–702 and the subtitle “Subtitle 7. Inheritance Tax Revenue 39
439+Distribution”; 7–201 through 7–234 and the subtitle “Subtitle 2. Inheritance 40
440+Tax”; and 10–218 and 10–702 11–206(g) 41 10 HOUSE BILL 352
441+
442+
443+ Annotated Code of Maryland 1
444+ (2022 Replacement Volume and 2024 Supplement) 2
445+
446+BY repealing and reenacting, without amendments, 3
447+ Article – Tax – Property 4
448+ Section 13–209(a)(4) and (e) 5
449+ Annotated Code of Maryland 6
450+ (2019 Replacement Volume and 2024 Supplement) 7
451+
452+BY repealing and reenacting, with amendments, 8
453+ Article – Tax – Property 9
454+ Section 2–106 and 13–209(c), (d), and (h) 10
455+ Annotated Code of Maryland 11
456+ (2019 Replacement Volume and 2024 Supplement) 12
457+
458+BY repealing and reenacting, with amendments, 13
459+ Article – Transportation 14
460+Section 2–103.1(m)(2)(iii), 3–202, 3–601(d), 7–406(c), 2–802(b)(2)(i), 3–202, 3–216(e), 15
461+3–601(d), 7–406(c), 8–402, 12–120, 13–809(a), 13–901, 13–802, 13–809(c), 16
462+13–810(a)(24) and (26), 13–912, 13–916, 13–917, 13–936, 13–937, 13–955(e), 17
463+17–106(e)(2), and 23–205 18
464+ Annotated Code of Maryland 19
465+ (2020 Replacement Volume and 2024 Supplement) 20
466+
467+BY repealing and reenacting, without amendments, 21
468+ Article – Transportation 22
469+Section 13–809(b)(1) and (d), 2–802(b)(1), 13–955(a), and 17–106(a), (b), (c), (d), and 23
470+(e)(1) 24
325471 Annotated Code of Maryland 25
326- (2019 Replacement Volume and 2024 Supplement) 26
327-
328-BY repealing and reenacting, with amendments, 27
329- Article – Housing and Community Development 28
330- Section 4–511(j) 29
472+ (2020 Replacement Volume and 2024 Supplement) 26
473+
474+BY repealing 27
475+ Article – Transportation 28
476+ Section 13–810(a)(25) 29
331477 Annotated Code of Maryland 30
332- (2019 Replacement Volume and 2024 Supplement) 31
333-
334-BY repealing and reenacting, with amendments, 32
335- Article – Human Services 33
336- Section 10–1303 5–609 34
337- Annotated Code of Maryland 35
338- (2019 Replacement Volume and 2024 Supplement) 36
339-
340-BY repealing and reenacting, with amendments, 37
341- Article – Labor and Employment 38
342-Section 8–421, 8–609(b), 8–612(a), 8–613(b), (d), (f), and (g), 11–606(f), 11–1302(e), 39
343-and 11–1506 40 8 HOUSE BILL 352
478+ (2020 Replacement Volume and 2024 Supplement) 31
479+
480+BY adding to 32
481+ Article – Transportation 33
482+Section 13–955(f); and 18.8–101 through 18.8–106 to be under the new title “Title 34
483+18.8. Retail Delivery Fee” Section 7–205.1 and 13–955(f) 35
484+ Annotated Code of Maryland 36
485+ (2020 Replacement Volume and 2024 Supplement) 37
486+
487+BY repealing and reenacting, with amendments, 38
488+ Article – Tax – Property 39
489+ Section 2–106 and 9–103(e) and (f) 40 HOUSE BILL 352 11
344490
345491
346492 Annotated Code of Maryland 1
347- (2016 Replacement Volume and 2024 Supplement) 2
348-
349-BY adding to 3
350- Article – Labor and Employment 4
351- Section 8–605.1 5
493+ (2019 Replacement Volume and 2024 Supplement) 2
494+
495+BY repealing and reenacting, without amendments, 3
496+ Article – Tax – Property 4
497+ Section 9–103(a) 5
352498 Annotated Code of Maryland 6
353- (2016 Replacement Volume and 2024 Supplement) 7
354-
355-BY repealing and reenacting, without amendments, 8
356- Article – Labor and Employment 9
357-Section 8–609(a)(1) and (3), 8–613(a)(1), (3), and (4), 11–606(b) and (c), 11–1302(a) 10
358-and (f), and 11–1501(a) and (f) 11
359- Annotated Code of Maryland 12
360- (2016 Replacement Volume and 2024 Supplement) 13
361-
362-BY repealing and reenacting, with amendments, 14
363- Article – Local Government 15
364- Section 16–503 16
365- Annotated Code of Maryland 17
366- (2013 Volume and 2024 Supplement) 18
367-
368-BY repealing and reenacting, without amendments, 19
369- Article – Natural Resources 20
370-Section 3–103(a)(1), 5–903(a)(1) and (2)(i) and (iii), 5–2001(a), (b), and (c), 21
371-8–2A–02(a) and (b), and 8–709(a) and (b) 22
372- Annotated Code of Maryland 23
373- (2023 Replacement Volume and 2024 Supplement) 24
374-
375-BY repealing and reenacting, with amendments, 25
376- Article – Natural Resources 26
377- Section 3–103(h), 5–2001(k), 8–2A–02(f), and 8–709(c) 27
378- Annotated Code of Maryland 28
379- (2023 Replacement Volume and 2024 Supplement) 29
380-
381-BY repealing and reenacting, without amendments, 30
382- Article – Public Safety 31
383- Section 4–1011(a) and (c) 32
384- Annotated Code of Maryland 33
385- (2022 Replacement Volume and 2024 Supplement) 34
386-
387-BY repealing and reenacting, with amendments, 35
388- Article – Public Safety 36
389- Section 4–1011(b) 37
390- Annotated Code of Maryland 38
391- (2022 Replacement Volume and 2024 Supplement) 39
392- HOUSE BILL 352 9
393-
394-
395-BY repealing and reenacting, with amendments, 1
396- Article – Real Property 2
397- Section 8–1006 3
398- Annotated Code of Maryland 4
399- (2023 Replacement Volume and 2024 Supplement) 5
400-
401-BY repealing and reenacting, without amendments, 6
402- Article – State Finance and Procurement 7
403-Section 3.5–309(a), (b), (j), and (k), 5A–303(d)(1), (2)(i), and (3)(i) and 7–311(a), (b), 8
404-and (f), 7–311(a), (b), and (f), 7–317(a), 7–328(a), 7–331(a) and (b), and 9
405-10–501(b)(1), (d)(1), and (e) 10
499+ (2019 Replacement Volume and 2024 Supplement) 7
500+
501+BY repealing 8
502+ Article – Education 9
503+ Section 24–204(d) 10
406504 Annotated Code of Maryland 11
407- (2021 Replacement Volume and 2024 Supplement) 12
505+ (2022 Replacement Volume and 2024 Supplement) 12
408506
409507 BY repealing 13
410- Article – State Finance and Procurement 14
411- Section 3.5–309(l) 15
508+ Article – Health – General 14
509+ Section 7–717 15
412510 Annotated Code of Maryland 16
413- (2021 Replacement Volume and 2024 Supplement) 17
414-
415-BY repealing and reenacting, with amendments, 18
416- Article – State Finance and Procurement 19
417-Section 3.5–309(m), (n), (o), and (p), 5A–303(d)(3)(iv), 6–104(e), 7–114.2, 7–311(e) 20
418-and (j), and 7–325 7–311(e) and (j), 7–317(g) and (h), 7–328(f), 7–331(i), and 21
419-10–501(a) 22
420- Annotated Code of Maryland 23
421- (2021 Replacement Volume and 2024 Supplement) 24
422-
423-BY repealing and reenacting, with amendments, 25
424- Article – State Government 26
425-Section 2–1230(f), 9–1A–27(d), 9–120, 9–1E–06(c), 9–1E–12(b), 9–20B–05(e) and (f), 27
426-9–20B–05(e), (f), and (i), 9–3209(b), 21–205(c), and 21–206(f) 28
427- Annotated Code of Maryland 29
428- (2021 Replacement Volume and 2024 Supplement) 30
429-
430-BY repealing and reenacting, without amendments, 31
431- Article – State Government 32
432-Section 2–1230(a) and (d), 2–1234(a)(1), 9–20B–05(a) and (j), 9–3209(a), 21–205(a), 33
433-and 21–206(a) 34
434- Annotated Code of Maryland 35
435- (2021 Replacement Volume and 2024 Supplement) 36
436-
437-BY repealing and reenacting, without amendments, 37
438- Article – State Personnel and Pensions 38
439- Section 21–304(a) and (b)(1) and (4)(i) and (iii) 39
440- Annotated Code of Maryland 40
441- (2024 Replacement Volume and 2024 Supplement) 41 10 HOUSE BILL 352
442-
443-
444-
445-BY repealing and reenacting, with amendments, 1
446- Article – State Personnel and Pensions 2
447- Section 21–304(b)(5) and 21–308(a) 3
448- Annotated Code of Maryland 4
449- (2024 Replacement Volume and 2024 Supplement) 5
450-
451-BY adding to 6
452- Article – State Personnel and Pensions 7
453- Section 21–304(b)(6) and 21–309.2 8
454- Annotated Code of Maryland 9
455- (2024 Replacement Volume and 2024 Supplement) 10
456-
457-BY repealing and reenacting, with amendments, 11
458- Article – Tax – General 12
459-Section 2–202(a), 2–606(h) and (i), 2–606(a), (h), and (i), 2–1302.2, 7–309(b), 13
460-10–105(a) and (b), 2–1303, 10–104, 10–102.1(a)(8), 10–105(a), 10–106(a)(1), 14
461-10–217, 10–219, 10–220, 10–218, 10–730(f), 10–740(c) and (g), 10–741(d), 15
462-10–751, 10–811, 10–754, and 11–104(k) 11–101(c–12) and (m), 11–101(c–1), 16
463-(c–5), (c–12), (e–1), and (m), 11–103, 11–104(k), 11–206(h), 11–214.1(b), 17
464-11–215, and 11–219 11–219, 11–403(a), and 13–201 18
465- Annotated Code of Maryland 19
466- (2022 Replacement Volume and 2024 Supplement) 20
467-
468-BY repealing and reenacting, without amendments, 21
469- Article – Tax – General 22
470-Section 2–606(a) and (b), 7–309(a), and 10–740(a), (b), and (i) 2–606(b), 23
471-10–102.1(a)(1) and (b), 10–219, 10–220, 10–730(a)(1), (4), (7), and (8) and (b), 24
472-10–740(a), (b), and (i), and 11–101(a) and (l)(1) 25
473- Annotated Code of Maryland 26
474- (2022 Replacement Volume and 2024 Supplement) 27
475-
476-BY adding to 28
477- Article – Tax – General 29
478-Section 2–606(h) and (k) and 10–402.1 2–605.3, 2–606(h), (i), and (l), 2–1302.5, 30
479-10–402.1, 11–101(c–12), and 11–104(l) 11–104(l), 11–246, and 11–403(e) 31
480- Annotated Code of Maryland 32
481- (2022 Replacement Volume and 2024 Supplement) 33
482-
483-BY repealing 34
484- Article – Tax – General 35
485-Section 2–701 and 2–702 and the subtitle “Subtitle 7. Inheritance Tax Revenue 36
486-Distribution”; 7–201 through 7–234 and the subtitle “Subtitle 2. Inheritance 37
487-Tax”; and 10–218 and 10–702 11–206(g) 38
488- Annotated Code of Maryland 39
489- (2022 Replacement Volume and 2024 Supplement) 40
490- HOUSE BILL 352 11
491-
492-
493-BY repealing and reenacting, without amendments, 1
494- Article – Tax – Property 2
495- Section 13–209(a)(4) and (e) 3
496- Annotated Code of Maryland 4
497- (2019 Replacement Volume and 2024 Supplement) 5
511+ (2023 Replacement Volume and 2024 Supplement) 17
512+
513+BY repealing 18
514+ Article – Local Government 19
515+ Section 16–503 20
516+ Annotated Code of Maryland 21
517+ (2013 Volume and 2024 Supplement) 22
518+
519+BY repealing and reenacting, with amendments, 23
520+Chapter 397 of the Acts of the General Assembly of 2011, as amended by Chapter 24
521+425 of the Acts of the General Assembly of 2013, Chapter 464 of the Acts of 25
522+the General Assembly of 2014, Chapter 489 of the Acts of the General 26
523+Assembly of 2015, Chapter 23 of the Acts of the General Assembly of 2017, 27
524+Chapter 10 of the Acts of the General Assembly of 2018, Chapter 16 of the 28
525+Acts of the General Assembly of 2019, Chapter 538 of the Acts of the General 29
526+Assembly of 2020, and Chapter 103 of the Acts of the General Assembly of 30
527+2023 31
528+Section 16(c) 32
529+
530+BY repealing and reenacting, with amendments, 33
531+ Chapter 260 of the Acts of the General Assembly of 2023 34
532+ Section 2 35
533+
534+BY repealing and reenacting, with amendments, 36
535+ Chapter 261 of the Acts of the General Assembly of 2023 37
536+ Section 2 38
537+
538+BY repealing 39 12 HOUSE BILL 352
539+
540+
541+ Chapter 275 of the Acts of the General Assembly of 2023 1
542+ Section 1 and 2 2
543+
544+BY repealing 3
545+ Chapter 717 of the Acts of the General Assembly of 2024 4
546+ Section 8(42) 5
498547
499548 BY repealing and reenacting, with amendments, 6
500- Article – Tax – Property 7
501- Section 2–106 and 13–209(c), (d), and (h) 8
502- Annotated Code of Maryland 9
503- (2019 Replacement Volume and 2024 Supplement) 10
504-
505-BY repealing and reenacting, with amendments, 11
506- Article – Transportation 12
507-Section 2–103.1(m)(2)(iii), 3–202, 3–601(d), 7–406(c), 2–802(b)(2)(i), 2–802.1(c), 13
508-3–202, 3–216(e), 3–601(d), 7–406(c), 8–402, 12–120, 13–809(a), 13–901, 14
509-13–802, 13–809(c), 13–810(a)(24) and (26), 13–912, 13–916, 13–917, 13–936, 15
510-13–937, 13–939.1, 13–955(e), 17–106(e)(2), and 23–205 16
511- Annotated Code of Maryland 17
512- (2020 Replacement Volume and 2024 Supplement) 18
513-
514-BY repealing and reenacting, without amendments, 19
515- Article – Transportation 20
516-Section 13–809(b)(1) and (d), 2–802(b)(1), 2–802.1(a) and (b), and 13–955(a), and 21
517-17–106(a), (b), (c), (d), and (e)(1) 22
518- Annotated Code of Maryland 23
519- (2020 Replacement Volume and 2024 Supplement) 24
520-
521-BY repealing 25
522- Article – Transportation 26
523- Section 13–810(a)(25) 27
524- Annotated Code of Maryland 28
525- (2020 Replacement Volume and 2024 Supplement) 29
526-
527-BY adding to 30
528- Article – Transportation 31
529-Section 13–955(f); and 18.8–101 through 18.8–106 to be under the new title “Title 32
530-18.8. Retail Delivery Fee” Section 7–205.1 and 13–955(f), 13–955(f), and 33
531-22–421 34
532- Annotated Code of Maryland 35
533- (2020 Replacement Volume and 2024 Supplement) 36
534-
535-BY repealing and reenacting, with amendments, 37
536- Article – Tax – Property 38
537- Section 2–106 and 9–103(e) and (f) 39
538- Annotated Code of Maryland 40
539- (2019 Replacement Volume and 2024 Supplement) 41 12 HOUSE BILL 352
540-
541-
542-
543-BY repealing and reenacting, without amendments, 1
544- Article – Tax – Property 2
545- Section 9–103(a) 3
546- Annotated Code of Maryland 4
547- (2019 Replacement Volume and 2024 Supplement) 5
548-
549-BY repealing 6
550- Article – Education 7
551- Section 24–204(d) 8
552- Annotated Code of Maryland 9
553- (2022 Replacement Volume and 2024 Supplement) 10
554-
555-BY repealing 11
556- Article – Health – General 12
557- Section 7–717 13
558- Annotated Code of Maryland 14
559- (2023 Replacement Volume and 2024 Supplement) 15
560-
561-BY repealing 16
562- Article – Local Government 17
563- Section 16–503 18
564- Annotated Code of Maryland 19
565- (2013 Volume and 2024 Supplement) 20
566-
567-BY repealing and reenacting, with amendments, 21
568-Chapter 397 of the Acts of the General Assembly of 2011, as amended by Chapter 22
569-425 of the Acts of the General Assembly of 2013, Chapter 464 of the Acts of 23
570-the General Assembly of 2014, Chapter 489 of the Acts of the General 24
571-Assembly of 2015, Chapter 23 of the Acts of the General Assembly of 2017, 25
572-Chapter 10 of the Acts of the General Assembly of 2018, Chapter 16 of the 26
573-Acts of the General Assembly of 2019, Chapter 538 of the Acts of the General 27
574-Assembly of 2020, and Chapter 103 of the Acts of the General Assembly of 28
575-2023 29
576- Section 16(c) 30
577-
578-BY repealing and reenacting, with amendments, 31
579-Chapter 111 of the Acts of the General Assembly of 2023, as amended by Chapter 410 32
580-of the Acts of the General Assembly of 2024 33
581- Section 6 34
582-
583-BY repealing and reenacting, with amendments, 35
584- Chapter 260 of the Acts of the General Assembly of 2023 36
585- Section 2 37
586-
587-BY repealing and reenacting, with amendments, 38
588- Chapter 261 of the Acts of the General Assembly of 2023 39 HOUSE BILL 352 13
589-
590-
591- Section 2 1
592-
593-BY repealing 2
594- Chapter 275 of the Acts of the General Assembly of 2023 3
595- Section 1 and 2 4
596-
597-BY repealing 5
598- Chapter 717 of the Acts of the General Assembly of 2024 6
599- Section 8(42) 7
600-
601-BY repealing and reenacting, with amendments, 8
602- Chapter 717 of the Acts of the General Assembly of 2024 9
603- Section 9 10
604-
605- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
606-That the Laws of Maryland read as follows: 12
607-
608-Article – Agriculture 13
609-
610-2–701. 14
611-
612- (a) In this subtitle the following words have the meanings indicated. 15
613-
614- (b) “Board” means the Maryland Horse Industry Board. 16
615-
616-2–710. 17
617-
618- A person may not engage in the business of operating or maintaining any horse 18
619-establishment unless the person has received a license issued by the Board. 19
620-
621-2–712. 20
622-
623- (a) A license expires on [the] June 30 after its effective date, unless the license is 21
624-renewed for a 1–year term as provided in this section. 22
625-
626- (B) AT LEAST 1 MONTH BEFORE A LICEN SE EXPIRES, THE BOARD SHALL 23
627-SEND EACH LICENSEE , BY ELECTRONIC MEANS OR FIRST–CLASS MAIL TO THE LA ST 24
628-KNOWN ELECTRONIC OR MAILING ADDRESS OF T HE LICENSEE, A RENEWAL FORM 25
629-AND A RENEWAL NOTICE THAT STATES: 26
630-
631- (1) THE DATE ON WHI CH THE CURRENT LICEN SE EXPIRES; 27
632-
633- (2) THAT THE RENEWAL APPL ICATION AND FEE MUST BE RECEIVED 28
634-BY THE BOARD ON OR BEFORE TH E LICENSE EXPIRATION DATE; AND 29
635-
636- (3) THE AMOUNT OF THE REN EWAL FEE. 30 14 HOUSE BILL 352
637-
638-
639-
640- [(b)] (C) Before [his] A PERSON’S license expires, a licensee periodically may 1
641-renew [his] THE license for additional 1–year terms, if the licensee: 2
642-
643- (1) Otherwise is entitled to be licensed; 3
644-
645- (2) Pays to the Board a renewal fee of $125; and 4
646-
647- (3) Submits to the Board a renewal application on the form that it requires. 5
648-
649- (D) A PERSON WHO IS LICENS ED TO OPERATE A HORS E ESTABLISHMENT 6
650-HAS A GRACE PERIOD O F 60 DAYS AFTER THE PERSO N’S LICENSE EXPIRES TO RENEW 7
651-THE LICENSE RETROACT IVELY, IF THE PERSON: 8
652-
653- (1) OTHERWISE IS ENTITLED TO RENEW THE LICENSE ; 9
654-
655- (2) SUBMITS TO THE BOARD A RENEWAL APPLI CATION ON THE FORM 10
656-REQUIRED BY THE BOARD; AND 11
657-
658- (3) PAYS TO THE BOARD THE RENEWAL FEE AND ANY LATE FEE SET 12
659-BY THE BOARD. 13
660-
661- (E) THE BOARD MAY REINSTATE T HE LICENSE OF A FORM ER LICENSEE IF 14
662-THE FORMER LICENSEE : 15
663-
664- (1) APPLIES FOR THE REINSTATEMEN T MORE THAN 60 DAYS AFTER 16
665-THE LICENSE RENEWAL DEADLINE; 17
666-
667- (2) OTHERWISE IS ENTITLED TO RENEW THE LICENSE ; 18
668-
669- (3) SUBMITS TO THE BOARD AN APPLICATION FOR REINSTATEMENT 19
670-ON THE FORM REQUIRED BY THE BOARD; AND 20
671-
672- (4) PAYS TO THE BOARD A REINSTATEMENT FEE AND THE RENEWAL 21
673-FEE SET BY THE BOARD. 22
674-
675-5–309. 23
676-
677- (a) (1) At least once each year the Secretary shall inspect each nursery in the 24
678-State to determine if the nursery stock is infested or infected with dangerously injurious 25
679-plant pests. 26
680-
681- (2) Each nursery shall pay the Secretary an inspection fee based [upon] 27
682-ON the number of acres in production AS FOLLOWS: 28
683- HOUSE BILL 352 15
684-
685-
686- (I) 1 acre or less, [$10] $20; [more] 1
687-
688- (II) MORE than 1 acre to 5 acres, [$20] $30; [more] 2
689-
690- (III) MORE than 5 acres to 10 acres, [$30] $40; [more] AND 3
691-
692- (IV) MORE than 10 acres, [$3] $5 for each acre, or part of any acre, 4
693-up to a maximum of [$1,000] $1,500. 5
694-
695- (3) All fees collected UNDER PARAGRAPH (2) OF THIS SUBSECTION shall 6
696-be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 7
697-the cost of inspecting the nurseries. 8
698-
699- (b) (1) Each nursery shall be certified annually by the Secretary if it meets 9
700-standards established by the Department regarding freedom from plant pests and [upon] 10
701-ON payment of a fee of [$100] $150. 11
702-
703- (2) All fees collected UNDER PARAGRAPH (1) OF THIS SUBSECTION shall 12
704-be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 13
705-the cost of inspecting and certifying the nurseries. 14
706-
707- (c) (1) Each broker or dealer shall comply with the regulations established by 15
708-the Department and shall pay an annual license fee of [$100] $150. 16
709-
710- (2) The Secretary may inspect annually the nursery stock in a sales or 17
711-holding yard of a broker or dealer. 18
712-
713- (3) Each broker or dealer shall pay the Secretary an inspection fee as 19
714-provided in subsection (a) of this section. 20
715-
716- (4) All fees collected UNDER PARAGRAPH (1) OF THIS SUBSECTION shall 21
717-be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 22
718-the cost of inspecting and licensing the brokers and dealers. 23
719-
720- (d) (1) The Secretary may certify plants [to]: 24
721-
722- (I) TO be apparently free of injurious viruses[, and/or] OR other 25
723-diseases[, or plants that]; OR 26
724-
725- (II) THAT conform to established standards of strain purity. 27
726-
727- (2) Each plant producer shall pay the Secretary [the following] A 28
728-certification fee for each acre, or part of an acre, in plant production AS FOLLOWS : 29
729-[strawberry] 30
730- 16 HOUSE BILL 352
731-
732-
733- (I) STRAWBERRY plants, “Cape” American beachgrass, “Avalon” 1
734-Saltmeadow cordgrass, $50; [grape] AND 2
735-
736- (II) GRAPE vines, fruit trees, and bramble plants, $70. 3
549+ Chapter 717 of the Acts of the General Assembly of 2024 7
550+ Section 9 8
551+
552+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 9
553+That the Laws of Maryland read as follows: 10
554+
555+Article – Agriculture 11
556+
557+2–701. 12
558+
559+ (a) In this subtitle the following words have the meanings indicated. 13
560+
561+ (b) “Board” means the Maryland Horse Industry Board. 14
562+
563+2–710. 15
564+
565+ A person may not engage in the business of operating or maintaining any horse 16
566+establishment unless the person has received a license issued by the Board. 17
567+
568+2–712. 18
569+
570+ (a) A license expires on [the] June 30 after its effective date, unless the license is 19
571+renewed for a 1–year term as provided in this section. 20
572+
573+ (B) AT LEAST 1 MONTH BEFORE A LICEN SE EXPIRES, THE BOARD SHALL 21
574+SEND EACH LICENSEE , BY ELECTRONIC MEANS OR FIRST–CLASS MAIL TO THE LA ST 22
575+KNOWN ELECTRONIC OR MAILING ADDRESS OF THE LICEN SEE, A RENEWAL FORM 23
576+AND A RENEWAL NOTICE THAT STATES: 24
577+
578+ (1) THE DATE ON WHICH THE CURRENT LICENSE EXPI RES; 25
579+
580+ (2) THAT THE RENEWAL APPL ICATION AND FEE MUST BE RECEIVED 26
581+BY THE BOARD ON OR BEFORE TH E LICENSE EXPIRA TION DATE; AND 27
582+
583+ (3) THE AMOUNT OF THE REN EWAL FEE. 28
584+
585+ [(b)] (C) Before [his] A PERSON’S license expires, a licensee periodically may 29
586+renew [his] THE license for additional 1–year terms, if the licensee: 30 HOUSE BILL 352 13
587+
588+
589+
590+ (1) Otherwise is entitled to be licensed; 1
591+
592+ (2) Pays to the Board a renewal fee of $125; and 2
593+
594+ (3) Submits to the Board a renewal application on the form that it requires. 3
595+
596+ (D) A PERSON WHO IS LICENS ED TO OPERATE A HORS E ESTABLISHMENT 4
597+HAS A GRACE PERIOD O F 60 DAYS AFTER THE PERSO N’S LICENSE EXPIRES T O RENEW 5
598+THE LICENSE RETROACT IVELY, IF THE PERSON: 6
599+
600+ (1) OTHERWISE IS ENTITLED TO RENEW THE LICENSE ; 7
601+
602+ (2) SUBMITS TO THE BOARD A RENEWAL APPLI CATION ON THE FORM 8
603+REQUIRED BY THE BOARD; AND 9
604+
605+ (3) PAYS TO THE BOARD THE RENEWAL FEE AND ANY LATE FEE SET 10
606+BY THE BOARD. 11
607+
608+ (E) THE BOARD MAY REINSTATE T HE LICENSE OF A FORM ER LICENSEE IF 12
609+THE FORMER LICENSEE : 13
610+
611+ (1) APPLIES FOR THE REINS TATEMENT MORE THAN 60 DAYS AFTER 14
612+THE LICENSE RENEWAL DEADLINE; 15
613+
614+ (2) OTHERWISE IS ENTITLED TO RENEW THE LICENSE ; 16
615+
616+ (3) SUBMITS TO THE BOARD AN APPLICATION FOR REINSTATEMENT 17
617+ON THE FORM REQUIRED BY THE BOARD; AND 18
618+
619+ (4) PAYS TO THE BOARD A REINSTATEMENT FEE AND THE RENEWAL 19
620+FEE SET BY THE BOARD. 20
621+
622+5–309. 21
623+
624+ (a) (1) At least once each year the Secretary shall inspect each nursery in the 22
625+State to determine if the nursery stock is infested or infected with dangerously injurious 23
626+plant pests. 24
627+
628+ (2) Each nursery shall pay the Secretary an inspection fee based [upon] 25
629+ON the number of acres in production AS FOLLOWS: 26
630+
631+ (I) 1 acre or less, [$10] $20; [more] 27
632+
633+ (II) MORE than 1 acre to 5 acres, [$20] $30; [more] 28 14 HOUSE BILL 352
634+
635+
636+
637+ (III) MORE than 5 acres to 10 acres, [$30] $40; [more] AND 1
638+
639+ (IV) MORE than 10 acres, [$3] $5 for each acre, or part of any acre, 2
640+up to a maximum of [$1,000] $1,500. 3
737641
738642 (3) All fees collected UNDER PARAGRAPH (2) OF THIS SUBSECTION shall 4
739643 be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 5
740-the cost of virus indexing, inspection, and analysis of plants certified or tagged. 6
741-
742- (e) (1) If dangerously injurious plant pests are found in any nursery, orchard, 7
743-or any premises where nursery stock is grown or held for sale, the Secretary shall order it 8
744-treated or destroyed by the [nurseryman] NURSERY or dealer. [He] 9
745-
746- (2) THE SECRETARY shall release all other nursery stock grown on the 10
747-premises, and issue a certificate of inspection to the owner. 11
748-
749- (3) If the [nurseryman] NURSERY or dealer fails to comply with the order, 12
750-the Secretary shall seize, destroy, [and/or] OR treat the infested or infected nursery stock 13
751-and the owner shall pay the costs. 14
752-
753- (4) If [the] AN owner refuses to pay the [cost] COSTS REQUIRED UNDER 15
754-PARAGRAPH (3) OF THIS SUBSECTION , [it] THE COSTS shall be collected [as prescribed] 16
755-in ACCORDANCE WITH § 5–307 of this subtitle. 17
756-
757- (f) A federal, State, or local public agency is exempt from the license and 18
758-inspection fees required by this section. 19
759-
760-5–503. 20
761-
762- (a) (1) A beekeeper shall register annually with the Department each colony 21
763-that [it] THE PERSON maintains, as provided in this subsection. 22
764-
765- (2) On or before January 1 of each year, the beekeeper shall complete and 23
766-submit to the Department a registration form on which the beekeeper shall state the 24
767-number of colonies [he] THE PERSON maintains and the location of each colony. 25
768-
769- (3) The Department shall adopt a form which shall be used to comply with 26
770-the registration requirements of this subsection. 27
771-
772- (b) Any person who is not registered as a beekeeper under this section and who 28
773-acquires a colony shall register [it] THE COLONY with the Department within 30 days after 29
774-the acquisition. 30
775-
776- (C) A PERSON WHO FAILS TO COMPLETE AND SUBMIT THE REGISTRATION 31
777-IN A TIMELY MANNER AS SPECIFI ED IN THIS SECTION I S SUBJECT TO: 32 HOUSE BILL 352 17
778-
779-
780-
781- (1) AFTER 30 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 1
782-SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PE NALTY OF $25; 2
783-
784- (2) AFTER 60 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 3
785-SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PEN ALTY OF $50; AND 4
786-
787- (3) AFTER 90 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 5
788-SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PE NALTY OF $100. 6
789-
790-5–506. 7
791-
792- (A) In each colony that [it] A BEEKEEPER maintains, a beekeeper shall provide 8
793-movable frames, each of which may be removed from the colony without causing damage to 9
794-the combs in the colony. 10
795-
796- (B) (1) AFTER BEING NOTIFIED BY THE DEPARTMENT TO PROVIDE 11
797-MOVABLE FRAMES FOR A COLONY, A BEEKEEPER SHALL PR OVIDE THE FRAMES 12
798-WITHIN 30 DAYS FROM RECEIPT OF THE NOTICE. 13
799-
800- (2) IF A BEEKEEPER FAILS TO PROVIDE THE FRAME S AS SPECIFIED IN 14
801-THIS SECTION, THE BEEKEEPER IS SUB JECT TO: 15
802-
803- (I) AFTER 30 DAYS FROM RECEIPT OF THE DEPARTMENT ’S 16
804-NOTIFICATION, AN ADMINISTRATIVE PE NALTY OF $25; AND 17
805-
806- (II) AFTER 60 DAYS FROM RECEIPT OF THE DEPARTMENT ’S 18
807-NOTIFICATION, AN ADMINISTRATIVE PE NALTY OF $50. 19
808-
809-8–706. 20
810-
811- (a) To maximize participation in the Conservation Reserve Enhancement 21
812-Program, in fiscal years 2023 through 2031, inclusive, a landowner who enrolls land 22
813-planted with a forested streamside buffer shall receive a one–time signing bonus of up to 23
814-$1,000 per acre of land enrolled. 24
815-
816- (b) Signing bonuses provided under this section shall be funded with: 25
817-
818- (1) Money appropriated under subsection (c) of this section; and 26
819-
820- (2) The amount specified in § 9–1605.2(i)(11)(i) of the Environment Article. 27
821-
822- (c) (1) For fiscal [years 2024 through 2031, in each year] YEAR 2024, the 28
823-Governor shall appropriate $2,500,000 in the annual State budget to fund tree planting 29
824-under this section and other tree planting programs on agricultural land. 30 18 HOUSE BILL 352
825-
826-
827-
828- (2) FOR EACH OF FISCAL YE ARS 2025 THROUGH 2031, THE 1
829-GOVERNOR SHALL APPROP RIATE $500,000 IN THE ANNUAL STATE BUDGET TO 2
830-FUND TREE PLANTING U NDER THIS SECTION AN D OTHER T REE PLANTING 3
831-PROGRAMS ON AGRICULT URAL LAND. 4
832-
833- [(2)] (3) Money appropriated under this subsection is supplemental to 5
834-and may not take the place of funding that would otherwise be appropriated for tree 6
835-plantings under this section and other tree planting programs on agricultural land. 7
836-
837-8–801.1. 8
838-
839- (b) (1) Subject to paragraph (2) of this subsection, a summary of each nutrient 9
840-management plan shall be filed and updated with the Department at a time and in a form 10
841-that the Department requires by regulation. 11
842-
843- (2) (i) The Department may require an updated summary under this 12
844-subsection to take the form of an annual implementation report. 13
845-
846- (ii) If a person, in operating a farm, uses or produces animal manure, 14
847-the person’s annual implementation report shall include: 15
848-
849- 1. The amount of animal manure imported to or exported 16
850-from the person’s farm; 17
851-
852- 2. For any animal manure that was imported, the name and 18
853-location of the sending farm; and 19
854-
855- 3. For any animal manure that was exported, the name and 20
856-location of the farm, alternative use facility, or manure broker that received the manure. 21
857-
858- (iii) If a person receives animal manure through a manure broker, 22
859-the broker shall provide the person with the name and location of the sending farm. 23
860-
861- (3) The Department shall maintain a copy of each summary for 3 years in 24
862-a manner that protects the identity of the individual for whom the nutrient management 25
863-plan was prepared. 26
864-
865- (c) (1) If a person fails to file a summary or annual implementation report as 27
866-required by the Department under subsection (b) of this section, the Department shall 28
867-notify the person that: 29
868-
869- (i) The person is in violation of the requirement to file a summary 30
870-or annual implementation report; and 31
871-
872- (ii) The person is subject to[: 32 HOUSE BILL 352 19
873-
874-
875-
876- 1. After], AFTER 30 days from issuance of the notice, an 1
877-administrative penalty of not less than [$100] $1,000 and not more than [$250; 2
878-
879- 2. After 60 days from issuance of the notice, an 3
880-administrative penalty of not less than $250 and not more than $1,000; and 4
881-
882- 3. After 90 days from issuance of the notice, an 5
883-administrative penalty of not less than $1,000] $2,000. 6
884-
885- (2) A penalty imposed on a person under paragraph (1) of this subsection 7
886-shall be assessed with consideration given to: 8
887-
888- (i) The willfulness of the violation; and 9
889-
890- (ii) The extent to which the current violation is part of a recurrent 10
891-pattern of the same or similar type of violation committed by the violator. 11
892-
893-9–204. 12
894-
895- (a) No person may engage in the business of a wholesale seedsman in the State 13
896-unless [he] THE PERSON first obtains a permit. 14
897-
898- (b) [He] THE PERSON shall apply to the Secretary on a form determined and 15
899-furnished by the Secretary. The application shall be verified by the oath of the applicant 16
900-or, if the applicant is a corporation, by the oath of some of its officers. 17
901-
902- (c) Upon payment of a [$100] $125 permit fee, the Secretary shall issue to the 18
903-applicant a wholesale seedsman permit for an annual period beginning July 1 each year. 19
904-
905- (d) Out–of–state wholesale seedsmen doing business in the State shall obtain a 20
906-permit in the same manner. 21
907-
908- (e) Any permit issued under this subtitle may be revoked or suspended by the 22
909-Secretary upon satisfactory proof that the seedsman has violated any provision of this 23
910-subtitle or any of the rules and regulations adopted under it. A permit may not be revoked 24
911-or suspended until the holder has been given an opportunity for a hearing by the Secretary. 25
912-
913- (f) The Secretary may issue a stop–sale order to any wholesale seedsman who 26
914-offers or exposes seed for sale without holding a valid permit. 27
915-
916-10–407. 28
917-
918- (a) (1) The University of Maryland Extension shall create a “Maryland Native 29
919-Plants” webpage on the University of Maryland Extension’s website. 30
644+the cost of inspecting the nurseries. 6
645+
646+ (b) (1) Each nursery shall be certified annually by the Secretary if it meets 7
647+standards established by the Department regarding freedom from plant pests and [upon] 8
648+ON payment of a fee of [$100] $150. 9
649+
650+ (2) All fees collected UNDER PARAGRAPH (1) OF THIS SUBSECTION shall 10
651+be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 11
652+the cost of inspecting and certifying the nurseries. 12
653+
654+ (c) (1) Each broker or dealer shall comply with the regulations established by 13
655+the Department and shall pay an annual license fee of [$100] $150. 14
656+
657+ (2) The Secretary may inspect annually the nursery stock in a sales or 15
658+holding yard of a broker or dealer. 16
659+
660+ (3) Each broker or dealer shall pay the Secretary an inspection fee as 17
661+provided in subsection (a) of this section. 18
662+
663+ (4) All fees collected UNDER PARAGRAPH (1) OF THIS SUBSECTION shall 19
664+be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 20
665+the cost of inspecting and licensing the brokers and dealers. 21
666+
667+ (d) (1) The Secretary may certify plants [to]: 22
668+
669+ (I) TO be apparently free of injurious viruses[, and/or] OR other 23
670+diseases[, or plants that]; OR 24
671+
672+ (II) THAT conform to established standards of strain purity. 25
673+
674+ (2) Each plant producer shall pay the Secretary [the following] A 26
675+certification fee for each acre, or part of an acre, in plant production AS FOLLOWS : 27
676+[strawberry] 28
677+
678+ (I) STRAWBERRY plants, “Cape” American beachgrass, “Avalon” 29
679+Saltmeadow cordgrass, $50; [grape] AND 30
680+ HOUSE BILL 352 15
681+
682+
683+ (II) GRAPE vines, fruit trees, and bramble plants, $70. 1
684+
685+ (3) All fees collected UNDER PARAGRAPH (2) OF THIS SUBSECTION shall 2
686+be [placed in] DEPOSITED INTO the Plant Protection Fund and used to defray partially 3
687+the cost of virus indexing, inspection, and analysis of plants certified or tagged. 4
688+
689+ (e) (1) If dangerously injurious plant pests are found in any nursery, orchard, 5
690+or any premises where nursery stock is grown or held for sale, the Secretary shall order it 6
691+treated or destroyed by the [nurseryman] NURSERY or dealer. [He] 7
692+
693+ (2) THE SECRETARY shall release all other nursery stock grown on the 8
694+premises, and issue a certificate of inspection to the owner. 9
695+
696+ (3) If the [nurseryman] NURSERY or dealer fails to comply with the order, 10
697+the Secretary shall seize, destroy, [and/or] OR treat the infested or infected nursery stock 11
698+and the owner shall pay the costs. 12
699+
700+ (4) If [the] AN owner refuses to pay the [cost] COSTS REQUIRED UNDER 13
701+PARAGRAPH (3) OF THIS SUBSECTION , [it] THE COSTS shall be collected [as prescribed] 14
702+in ACCORDANCE WITH § 5–307 of this subtitle. 15
703+
704+ (f) A federal, State, or local public agency is exempt from the license and 16
705+inspection fees required by this section. 17
706+
707+5–503. 18
708+
709+ (a) (1) A beekeeper shall register annually with the Department each colony 19
710+that [it] THE PERSON maintains, as provided in this subsection. 20
711+
712+ (2) On or before January 1 of each year, the beekeeper shall complete and 21
713+submit to the Department a registration form on which the beekeeper shall state the 22
714+number of colonies [he] THE PERSON maintains and the location of each colony. 23
715+
716+ (3) The Department shall adopt a form which shall be used to comply with 24
717+the registration requirements of this subsection. 25
718+
719+ (b) Any person who is not registered as a beekeeper under this section and who 26
720+acquires a colony shall register [it] THE COLONY with the Department within 30 days after 27
721+the acquisition. 28
722+
723+ (C) A PERSON WHO FAILS TO COMPLETE AND SUBMIT THE REGISTRATION 29
724+IN A TIMELY MANNER A S SPECIFIED IN THIS SECTION IS SUBJECT T O: 30
725+
726+ (1) AFTER 30 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 31
727+SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PE NALTY OF $25; 32 16 HOUSE BILL 352
728+
729+
730+
731+ (2) AFTER 60 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 1
732+SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PE NALTY OF $50; AND 2
733+
734+ (3) AFTER 90 DAYS FROM NOTIFICATI ON BY THE DEPARTMENT TO 3
735+SUBMIT A REGISTRATIO N, AN ADMINISTRATIVE PE NALTY OF $100. 4
736+
737+5–506. 5
738+
739+ (A) In each colony that [it] A BEEKEEPER maintains, a beekeeper shall provide 6
740+movable frames, each of which may be removed from the colony without causing damage to 7
741+the combs in the colony. 8
742+
743+ (B) (1) AFTER BEING NOTIFIED BY THE DEPARTMENT TO PROVIDE 9
744+MOVABLE FRAMES FOR A COLONY, A BEEKEEPER SHALL PROVIDE THE FRAMES 10
745+WITHIN 30 DAYS FROM RECEIPT OF THE NOTICE. 11
746+
747+ (2) IF A BEEKEEPER FAILS TO PROVIDE THE FRAME S AS SPECIFIED IN 12
748+THIS SECTION, THE BEEKEEPER IS SUB JECT TO: 13
749+
750+ (I) AFTER 30 DAYS FROM RECEIPT OF THE DEPARTMENT ’S 14
751+NOTIFICATION, AN ADMINISTRATIVE PENAL TY OF $25; AND 15
752+
753+ (II) AFTER 60 DAYS FROM RECEIPT OF THE DEPARTMENT ’S 16
754+NOTIFICATION, AN ADMINISTRATIVE PE NALTY OF $50. 17
755+
756+8–706. 18
757+
758+ (a) To maximize participation in the Conservation Reserve Enhancement 19
759+Program, in fiscal years 2023 through 2031, inclusive, a landowner who enrolls land 20
760+planted with a forested streamside buffer shall receive a one–time signing bonus of up to 21
761+$1,000 per acre of land enrolled. 22
762+
763+ (b) Signing bonuses provided under this section shall be funded with: 23
764+
765+ (1) Money appropriated under subsection (c) of this section; and 24
766+
767+ (2) The amount specified in § 9–1605.2(i)(11)(i) of the Environment Article. 25
768+
769+ (c) (1) For fiscal [years 2024 through 2031, in each year] YEAR 2024, the 26
770+Governor shall appropriate $2,500,000 in the annual State budget to fund tree planting 27
771+under this section and other tree planting programs on agricultural land. 28
772+
773+ (2) FOR EACH OF FISCAL YE ARS 2025 THROUGH 2031, THE 29
774+GOVERNOR SHALL APPROP RIATE $500,000 IN THE ANNUAL STATE BUDGET TO 30 HOUSE BILL 352 17
775+
776+
777+FUND TREE PLANTING UNDER THIS SECTION A ND OTHER TREE PLANTI NG 1
778+PROGRAMS ON AGRICULT URAL LAND. 2
779+
780+ [(2)] (3) Money appropriated under this subsection is supplemental to 3
781+and may not take the place of funding that would otherwise be appropriated for tree 4
782+plantings under this section and other tree planting programs on agricultural land. 5
783+
784+8–801.1. 6
785+
786+ (b) (1) Subject to paragraph (2) of this subsection, a summary of each nutrient 7
787+management plan shall be filed and updated with the Department at a time and in a form 8
788+that the Department requires by regulation. 9
789+
790+ (2) (i) The Department may require an updated summary under this 10
791+subsection to take the form of an annual implementation report. 11
792+
793+ (ii) If a person, in operating a farm, uses or produces animal manure, 12
794+the person’s annual implementation report shall include: 13
795+
796+ 1. The amount of animal manure imported to or exported 14
797+from the person’s farm; 15
798+
799+ 2. For any animal manure that was imported, the name and 16
800+location of the sending farm; and 17
801+
802+ 3. For any animal manure that was exported, the name and 18
803+location of the farm, alternative use facility, or manure broker that received the manure. 19
804+
805+ (iii) If a person receives animal manure through a manure broker, 20
806+the broker shall provide the person with the name and location of the sending farm. 21
807+
808+ (3) The Department shall maintain a copy of each summary for 3 years in 22
809+a manner that protects the identity of the individual for whom the nutrient management 23
810+plan was prepared. 24
811+
812+ (c) (1) If a person fails to file a summary or annual implementation report as 25
813+required by the Department under subsection (b) of this section, the Department shall 26
814+notify the person that: 27
815+
816+ (i) The person is in violation of the requirement to file a summary 28
817+or annual implementation report; and 29
818+
819+ (ii) The person is subject to[: 30
820+
821+ 1. After], AFTER 30 days from issuance of the notice, an 31
822+administrative penalty of not less than [$100] $1,000 and not more than [$250; 32 18 HOUSE BILL 352
823+
824+
825+
826+ 2. After 60 days from issuance of the notice, an 1
827+administrative penalty of not less than $250 and not more than $1,000; and 2
828+
829+ 3. After 90 days from issuance of the notice, an 3
830+administrative penalty of not less than $1,000] $2,000. 4
831+
832+ (2) A penalty imposed on a person under paragraph (1) of this subsection 5
833+shall be assessed with consideration given to: 6
834+
835+ (i) The willfulness of the violation; and 7
836+
837+ (ii) The extent to which the current violation is part of a recurrent 8
838+pattern of the same or similar type of violation committed by the violator. 9
839+
840+9–204. 10
841+
842+ (a) No person may engage in the business of a wholesale seedsman in the State 11
843+unless [he] THE PERSON first obtains a permit. 12
844+
845+ (b) [He] THE PERSON shall apply to the Secretary on a form determined and 13
846+furnished by the Secretary. The application shall be verified by the oath of the applicant 14
847+or, if the applicant is a corporation, by the oath of some of its officers. 15
848+
849+ (c) Upon payment of a [$100] $125 permit fee, the Secretary shall issue to the 16
850+applicant a wholesale seedsman permit for an annual period beginning July 1 each year. 17
851+
852+ (d) Out–of–state wholesale seedsmen doing business in the State shall obtain a 18
853+permit in the same manner. 19
854+
855+ (e) Any permit issued under this subtitle may be revoked or suspended by the 20
856+Secretary upon satisfactory proof that the seedsman has violated any provision of this 21
857+subtitle or any of the rules and regulations adopted under it. A permit may not be revoked 22
858+or suspended until the holder has been given an opportunity for a hearing by the Secretary. 23
859+
860+ (f) The Secretary may issue a stop–sale order to any wholesale seedsman who 24
861+offers or exposes seed for sale without holding a valid permit. 25
862+
863+10–407. 26
864+
865+ (a) (1) The University of Maryland Extension shall create a “Maryland Native 27
866+Plants” webpage on the University of Maryland Extension’s website. 28
867+
868+ (c) A link to the “Maryland Native Plants” webpage shall be posted on the 29
869+Department of Natural Resources’ native plants website. 30
870+ HOUSE BILL 352 19
871+
872+
873+ (d) For fiscal year 2025 and each fiscal year thereafter, the Governor [shall] MAY 1
874+include in the annual budget bill an appropriation of $150,000 for the University of 2
875+Maryland Extension to hire one extension agent as a Native Plant Specialist and $100,000 3
876+for the Department to hire staff to administer the Program. 4
877+
878+11–204.4. 5
879+
880+ (a) Unless a registration for a weight and measure is renewed for a 1–year term, 6
881+the license expires 1 year from the effective date of the registration. 7
882+
883+ (B) AT LEAST 1 MONTH BEFORE A REGIS TRATION FOR A WEIGHT AND 8
884+MEASURE EXPIRES , THE SECRETARY SHALL SEND EACH PERSON WITH A KNOWN 9
885+REGISTRATION , BY ELECTRONIC MEANS OR FIRST–CLASS MAIL TO THE LA ST KNOWN 10
886+ELECTRONIC OR MAILIN G ADDRESS OF THE PER SON, A REGISTRATION RENEW AL 11
887+FORM AND A RENEWAL N OTICE THAT STATES : 12
888+
889+ (1) THE DATE ON WHICH THE CURRENT REGISTRATION EXPIRES; 13
890+
891+ (2) THAT THE RENEWAL APPL ICATION AND FEE MUST BE RECEIVED 14
892+BY THE SECRETARY ON OR BEFOR E THE REGISTRATION E XPIRATION DATE ; AND 15
893+
894+ (3) THE AMOUNT OF THE REN EWAL FEE. 16
895+
896+ [(b)] (C) Before a registration for a weight and measure expires, the registration 17
897+may be renewed for an additional 1–year term, if the applicant: 18
898+
899+ (1) Is the owner or possessor of a weight and measure; 19
900+
901+ (2) Pays the applicable fee as provided in § 11–204.7 of this subtitle; and 20
902+
903+ (3) Submits to the Secretary a renewal application on a form that the 21
904+Secretary provides. 22
905+
906+ (D) A PERSON WHO HAS A REG ISTRATION FOR A WEIG HT AND MEASURE HAS 23
907+A GRACE PERIOD OF 60 DAYS AFTER THE REGIS TRATION EXPIRES IN W HICH TO 24
908+RENEW THE REGISTRATI ON RETROACTIVELY , IF THE PERSON: 25
909+
910+ (1) OTHERWISE IS ENTITLED TO RENEW THE REGISTR ATION; 26
911+
912+ (2) SUBMITS TO THE SECRETARY A RENEWAL A PPLICATION ON THE 27
913+FORM REQUIRED BY THE SECRETARY; AND 28
914+
915+ (3) PAYS TO THE SECRETARY THE RENEWAL FEE AND LATE FEE SET 29
916+BY THE SECRETARY. 30
920917 20 HOUSE BILL 352
921918
922919
923- (c) A link to the “Maryland Native Plants” webpage shall be posted on the 1
924-Department of Natural Resources’ native plants website. 2
925-
926- (d) For fiscal year 2025 and each fiscal year thereafter, the Governor [shall] MAY 3
927-include in the annual budget bill an appropriation of $150,000 for the University of 4
928-Maryland Extension to hire one extension agent as a Native Plant Specialist and $100,000 5
929-for the Department to hire staff to administer the Program. 6
930-
931-11–204.4. 7
932-
933- (a) Unless a registration for a weight and measure is renewed for a 1–year term, 8
934-the license expires 1 year from the effective date of the registration. 9
935-
936- (B) AT LEAST 1 MONTH BEFORE A REGISTRATION FOR A WEIGHT AND 10
937-MEASURE EXPIRES , THE SECRETARY SHALL SEND EACH PERSON WITH A K NOWN 11
938-REGISTRATION , BY ELECTRONIC MEANS OR FIRST–CLASS MAIL TO THE LA ST KNOWN 12
939-ELECTRONIC OR MAILIN G ADDRESS OF THE PER SON, A REGISTRATION RENEW AL 13
940-FORM AND A RENEWA L NOTICE THAT STATES : 14
941-
942- (1) THE DATE ON WHICH THE CURRENT REGISTRATION EXPIRES; 15
943-
944- (2) THAT THE RENEWAL APPL ICATION AND FEE MUST BE RECEIVED 16
945-BY THE SECRETARY ON OR BEFOR E THE REGISTRATION E XPIRATION DATE ; AND 17
946-
947- (3) THE AMOUNT OF THE REN EWAL FEE. 18
948-
949- [(b)] (C) Before a registration for a weight and measure expires, the registration 19
950-may be renewed for an additional 1–year term, if the applicant: 20
951-
952- (1) Is the owner or possessor of a weight and measure; 21
953-
954- (2) Pays the applicable fee as provided in § 11–204.7 of this subtitle; and 22
955-
956- (3) Submits to the Secretary a renewal application on a form that the 23
957-Secretary provides. 24
958-
959- (D) A PERSON WHO HAS A REG ISTRATION FOR A WEIG HT AND MEASURE HAS 25
960-A GRACE PERIOD OF 60 DAYS AFTER THE REGIS TRATION EXPIRES IN W HICH TO 26
961-RENEW THE REGISTRATI ON RETROACTIVELY , IF THE PERSON: 27
962-
963- (1) OTHERWISE IS ENTITLED TO RENEW THE REGISTR ATION; 28
964-
965- (2) SUBMITS TO THE SECRETARY A RENEWAL A PPLICATION ON THE 29
966-FORM REQUIRED BY THE SECRETARY; AND 30
920+ [(c)] (E) The owner or possessor of a weight and measure shall display the 1
921+registration conspicuously at each place of business where the weight and measure is 2
922+located. 3
923+
924+ [(d)] (F) If the weight and measure is sold, transferred, or moved to a new 4
925+location, the owner or possessor of a weight and measure shall notify the Secretary. 5
926+
927+11–204.7. 6
928+
929+ The SECRETARY MAY SET REA SONABLE fees for registering each weight and 7
930+measure used for commercial purposes under this subtitle [are as follows: 8
931+
932+ (1) Scales with a capacity of up to 100 pounds (maximum fee per business 9
933+location: $375)........................................................................................................................$20 10
934+for each scale, plus $50 for each business location; 11
935+
936+ (2) Scales with a capacity of more than 100 pounds, u p to 2,000 12
937+pounds...................................................................................................................................$60; 13
938+
939+ (3) Scales with a capacity of more than 2,000 pounds............................$100; 14
940+
941+ (4) Belt conveyor scales...........................................................................$300; 15
942+
943+ (5) Railroad track scales..........................................................................$300; 16
944+
945+ (6) Vehicle scales.....................................................................................$250; 17
946+
947+ (7) Grain moisture meter........................................................................$100; 18
948+
949+ (8) Retail motor fuel dispenser meter of under 20 gallons per 19
950+minute...............................................................................................................................$12.50 20
951+for each meter, plus $50 for each business location; 21
952+
953+ (9) Retail motor fuel dispenser meter of 20 gallons per minute or 22
954+more......................................................................................................................................$45; 23
955+
956+ (10) Bulk petroleum fuel meter of 20 gallons per minute, up to 150 gallons 24
957+per minute............................................................................................................................$50; 25
958+
959+ (11) Bulk petroleum fuel meter of 150 gallons per minute or more...........$85; 26
960+
961+ (12) Liquefied petroleum gas meters...................................................$75; and 27
962+
963+ (13) Point of sale system, as defined by the National Institute of Standards 28
964+and Technology (NIST) Handbook 44, connected to a weighing or measuring device (per 29
965+business location)..............................................................................................................$100]. 30
967966 HOUSE BILL 352 21
968967
969968
970- (3) PAYS TO THE SECRETARY THE RENEWAL FEE AND LATE FEE SET 1
971-BY THE SECRETARY. 2
972-
973- [(c)] (E) The owner or possessor of a weight and measure shall display the 3
974-registration conspicuously at each place of business where the weight and measure is 4
975-located. 5
976-
977- [(d)] (F) If the weight and measure is sold, transferred, or moved to a new 6
978-location, the owner or possessor of a weight and measure shall notify the Secretary. 7
979-
980-11–204.7. 8
981-
982- The SECRETARY MAY SET REA SONABLE fees for registering each weight and 9
983-measure used for commercial purposes under this subtitle [are as follows: 10
984-
985- (1) Scales with a capacity of up to 100 pounds (maximum fee per business 11
986-location: $375)........................................................................................................................$20 12
987-for each scale, plus $50 for each business location; 13
988-
989- (2) Scales with a capacity of more than 100 pounds, up to 2,000 14
990-pounds...................................................................................................................................$60; 15
991-
992- (3) Scales with a capacity of more than 2,000 pounds............................$100; 16
993-
994- (4) Belt conveyor scales...........................................................................$300; 17
995-
996- (5) Railroad track scales..........................................................................$300; 18
997-
998- (6) Vehicle scales.....................................................................................$250; 19
999-
1000- (7) Grain moisture meter........................................................................$100; 20
1001-
1002- (8) Retail motor fuel dispenser meter of under 20 gallons per 21
1003-minute...............................................................................................................................$12.50 22
1004-for each meter, plus $50 for each business location; 23
1005-
1006- (9) Retail motor fuel dispenser meter of 20 gallons per minute or 24
1007-more......................................................................................................................................$45; 25
1008-
1009- (10) Bulk petroleum fuel meter of 20 gallons per minute, up to 150 gallons 26
1010-per minute............................................................................................................................$50; 27
1011-
1012- (11) Bulk petroleum fuel meter of 150 gallons per minute or more...........$85; 28
1013-
1014- (12) Liquefied petroleum gas meters...................................................$75; and 29
969+Article – Alcoholic Beverages and Cannabis 1
970+
971+1–323. 2
972+
973+ (a) (1) In this section the following words have the meanings indicated. 3
974+
975+ (4) “Grant Program” means the Social Equity Partnership Grant Program. 4
976+
977+ (f) For fiscal year 2025 and each fiscal year thereafter, the Governor shall include 5
978+in the annual budget bill an appropriation of $5,000,000 for the Grant Program, UTILIZING 6
979+THE CANNABIS REGULATION AND ENFORCEMENT FUND ESTABL ISHED UNDER § 7
980+36–206 OF THIS ARTICLE . 8
981+
982+36–206. 9
983+
984+ (a) In this section, “Fund” means the Cannabis Regulation and Enforcement 10
985+Fund. 11
986+
987+ (b) There is a Cannabis Regulation and Enforcement Fund. 12
988+
989+ (c) The purpose of the Fund is to provide funds to cover the costs of: 13
990+
991+ (1) the operation of the Administration; [and] 14
992+
993+ (2) administering and enforcing this title; AND 15
994+
995+ (3) SUPPORTING THE SOCIAL EQUITY PARTNERSHIP GRANT 16
996+PROGRAM ESTABLISHED U NDER § 1–323 OF THIS ARTICLE . 17
997+
998+ (g) The Fund may be used [only] for carrying out this title AND SUPPORTING 18
999+THE SOCIAL EQUITY PARTNERSHIP GRANT PROGRAM ESTABLISHED U NDER § 19
1000+1–323 OF THIS ARTICLE . 20
1001+
1002+Article – Commercial Law 21
1003+
1004+14–4101. 22
1005+
1006+ (a) In this subtitle the following words have the meanings indicated. 23
1007+
1008+ (b) “Commissioner” means the Commissioner of Financial Regulation in the 24
1009+Maryland Department of Labor. 25
1010+
1011+ (c) “Office” means the Office of the Attorney General. 26
1012+
1013+14–4104. 27
10151014 22 HOUSE BILL 352
10161015
10171016
1018- (13) Point of sale system, as defined by the National Institute of Standards 1
1019-and Technology (NIST) Handbook 44, connected to a weighing or measuring device (per 2
1020-business location)..............................................................................................................$100]. 3
1021-
1022-Article – Alcoholic Beverages and Cannabis 4
1023-
1024-1–323. 5
1025-
1026- (a) (1) In this section the following words have the meanings indicated. 6
1027-
1028- (4) “Grant Program” means the Social Equity Partnership Grant Program. 7
1029-
1030- (f) For fiscal year 2025 and each fiscal year thereafter, the Governor shall include 8
1031-in the annual budget bill an appropriation of $5,000,000 for the Grant Program, UTILIZING 9
1032-THE CANNABIS REGULATION AND ENFORCEMENT FUND ESTABLISHED UNDE R § 10
1033-36–206 OF THIS ARTICLE . 11
1034-
1035-36–206. 12
1036-
1037- (a) In this section, “Fund” means the Cannabis Regulation and Enforcement 13
1038-Fund. 14
1039-
1040- (b) There is a Cannabis Regulation and Enforcement Fund. 15
1041-
1042- (c) The purpose of the Fund is to provide funds to cover the costs of: 16
1043-
1044- (1) the operation of the Administration; [and] 17
1045-
1046- (2) administering and enforcing this title; AND 18
1047-
1048- (3) SUPPORTING THE SOCIAL EQUITY PARTNERSHIP GRANT 19
1049-PROGRAM ESTABLISHED U NDER § 1–323 OF THIS ARTICLE. 20
1050-
1051- (g) The Fund may be used [only] for carrying out this title AND SUPPORTING 21
1052-THE SOCIAL EQUITY PARTNERSHIP GRANT PROGRAM ESTABLISHED U NDER § 22
1053-1–323 OF THIS ARTICLE . 23
1054-
1055-Article – Business Regulation 24
1056-
1057-11–518. 25
1058-
1059- (a) In this section, “open purse” means any purse, except for one offered in a race 26
1060-funded by the Maryland–Bred Race Fund. 27
1061-
1062- (b) The Commission may direct a deduction from open purse money of 0.25% of all 28
1063-mutuel pools to be paid to the Maryland Backstretch Employees Pension Fund. 29 HOUSE BILL 352 23
1064-
1065-
1066-
1067- (c) Subject to the approval of the Commission, the licensees and an organization 1
1068-that represents a majority of the owners and trainers in the State shall agree on a formula 2
1069-for distributing open purse money. 3
1070-
1071- (d) The formula shall distribute approximately 85% of the open purse money to the 4
1072-overnight races of the current year and approximately 15%, but not more than 17%, to the 5
1073-stakes races of the current year. 6
1074-
1075- (e) The organization that represents a majority of the owners and trainers in the 7
1076-State shall set an amount not less than 1% but not more than [2%] 3% that shall be deducted 8
1077-from all open purses and paid to the organization. 9
1078-
1079-Article – Commercial Law 10
1080-
1081-14–4101. 11
1082-
1083- (a) In this subtitle the following words have the meanings indicated. 12
1084-
1085- (b) “Commissioner” means the Commissioner of Financial Regulation in the 13
1086-Maryland Department of Labor. 14
1087-
1088- (c) “Office” means the Office of the Attorney General. 15
1089-
1090-14–4104. 16
1091-
1092- (a) (1) (i) For fiscal year 2025 only, the Governor may include in the annual 17
1093-budget bill an appropriation of at least $700,000 in special funds for the Office for the 18
1094-purposes of enforcement of: 19
1095-
1096- 1. Consumer protection laws under this title; 20
1097-
1098- 2. Consumer protection laws under Title 13 of this article; 21
1099-and 22
1100-
1101- 3. Financial consumer protection laws. 23
1102-
1103- (ii) For fiscal year 2026 and each fiscal year thereafter, the Governor 24
1104-shall include in the annual budget bill an appropriation of at least $350,000 in [general] 25
1105-SPECIAL funds for the Office for the purposes of enforcement of: 26
1106-
1107- 1. Consumer protection laws under this title; 27
1108-
1109- 2. Consumer protection laws under Title 13 of this article; 28
1110-and 29
1111- 24 HOUSE BILL 352
1112-
1113-
1114- 3. Financial consumer protection laws. 1
1115-
1116- (2) The Office shall use the funds under paragraph (1) of this subsection 2
1117-for: 3
1118-
1119- (i) Staffing costs associated with hiring new employees; and 4
1120-
1121- (ii) Investigations of alleged violations of consumer protection laws 5
1122-in the State. 6
1123-
1124- (b) (1) For fiscal year 2020 and each fiscal year thereafter, the Governor shall 7
1125-include an appropriation of at least $300,000 in general funds in the State budget for the 8
1126-Commissioner for the purposes of enforcement of financial consumer protection laws. 9
1127-
1128- (2) The Commissioner shall use the funds under paragraph (1) of this 10
1129-subsection for: 11
1130-
1131- (i) Staffing costs associated with hiring new employees; and 12
1132-
1133- (ii) Investigations of alleged violations of consumer protection laws 13
1134-in the State. 14
1135-
1136-Article – Corporations and Associations 15
1137-
1138-1–203.3. 16
1139-
1140- (a) There is a continuing, nonlapsing fund that is not subject to § 7–302 of the 17
1141-State Finance and Procurement Article. 18
1142-
1143- (b) (1) Subject to the appropriation process in the State budget, the 19
1144-Department shall use the fund: 20
1145-
1146- (i) For the costs of reviewing, processing, and auditing documents 21
1147-filed or requested under this article or other articles of the Code; 22
1148-
1149- (ii) To pay redemption or extinguishment amounts to former owners 23
1150-of ground rents redeemed or extinguished in accordance with § 8–804 of the Real Property 24
1151-Article; and 25
1152-
1153- (iii) Subject to paragraph (2) of this subsection, for other costs 26
1154-incurred by the Department to administer the provisions of this article. 27
1155-
1156- (2) [For] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS 28
1157-SUBSECTION, FOR fiscal year 2015 and each fiscal year thereafter, the Department may 29
1158-not use the fund to pay more than 15% of the administrative expenses of the Office of the 30
1159-Director of the Department. 31
1017+ (a) (1) (i) For fiscal year 2025 only, the Governor may include in the annual 1
1018+budget bill an appropriation of at least $700,000 in special funds for the Office for the 2
1019+purposes of enforcement of: 3
1020+
1021+ 1. Consumer protection laws under this title; 4
1022+
1023+ 2. Consumer protection laws under Title 13 of this article; 5
1024+and 6
1025+
1026+ 3. Financial consumer protection laws. 7
1027+
1028+ (ii) For fiscal year 2026 and each fiscal year thereafter, the Governor 8
1029+shall include in the annual budget bill an appropriation of at least $350,000 in [general] 9
1030+SPECIAL funds for the Office for the purposes of enforcement of: 10
1031+
1032+ 1. Consumer protection laws under this title; 11
1033+
1034+ 2. Consumer protection laws under Title 13 of this article; 12
1035+and 13
1036+
1037+ 3. Financial consumer protection laws. 14
1038+
1039+ (2) The Office shall use the funds under paragraph (1) of this subsection 15
1040+for: 16
1041+
1042+ (i) Staffing costs associated with hiring new employees; and 17
1043+
1044+ (ii) Investigations of alleged violations of consumer protection laws 18
1045+in the State. 19
1046+
1047+ (b) (1) For fiscal year 2020 and each fiscal year thereafter, the Governor shall 20
1048+include an appropriation of at least $300,000 in general funds in the State budget for the 21
1049+Commissioner for the purposes of enforcement of financial consumer protection laws. 22
1050+
1051+ (2) The Commissioner shall use the funds under paragraph (1) of this 23
1052+subsection for: 24
1053+
1054+ (i) Staffing costs associated with hiring new employees; and 25
1055+
1056+ (ii) Investigations of alleged violations of consumer protection laws 26
1057+in the State. 27
1058+
1059+Article – Corporations and Associations 28
1060+
1061+1–203.3. 29
1062+ HOUSE BILL 352 23
1063+
1064+
1065+ (a) There is a continuing, nonlapsing fund that is not subject to § 7–302 of the 1
1066+State Finance and Procurement Article. 2
1067+
1068+ (b) (1) Subject to the appropriation process in the State budget, the 3
1069+Department shall use the fund: 4
1070+
1071+ (i) For the costs of reviewing, processing, and auditing documents 5
1072+filed or requested under this article or other articles of the Code; 6
1073+
1074+ (ii) To pay redemption or extinguishment amounts to former owners 7
1075+of ground rents redeemed or extinguished in accordance with § 8–804 of the Real Property 8
1076+Article; and 9
1077+
1078+ (iii) Subject to paragraph (2) of this subsection, for other costs 10
1079+incurred by the Department to administer the provisions of this article. 11
1080+
1081+ (2) [For] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS 12
1082+SUBSECTION, FOR fiscal year 2015 and each fiscal year thereafter, the Department may 13
1083+not use the fund to pay more than 15% of the administrative expenses of the Office of the 14
1084+Director of the Department. 15
1085+
1086+ (3) FOR FISCAL YEARS 2026 AND 2027 ONLY, UP TO $11,000,000 OF 16
1087+THE FUND MAY BE USED EAC H YEAR FOR GENERAL O PERATING COSTS BY TH E 17
1088+DEPARTMENT . 18
1089+
1090+ (c) The State Treasurer shall hold and the State Comptroller shall account for 19
1091+the fund. 20
1092+
1093+ (d) The fund shall be invested and reinvested in the same manner as other State 21
1094+funds. 22
1095+
1096+ (e) Investment earnings shall accrue to the benefit of the fund. 23
1097+
1098+11–208. 24
1099+
1100+ (a) In this section, “Fund” means the Securities Act Registration Fund. 25
1101+
1102+ (b) There is a Securities Act Registration Fund. 26
1103+
1104+ (f) The Fund consists of: 27
1105+
1106+ (1) Fees distributed to the Fund under § 11–407(a)(2) of this title; 28
1107+
1108+ (2) Money appropriated in the State budget to the Fund; and 29
1109+
1110+ (3) Any other money from any other source accepted for the benefit of the 30
1111+Fund. 31 24 HOUSE BILL 352
1112+
1113+
1114+
1115+ (g) The Fund may be used [only] to administer and enforce the Maryland 1
1116+Securities Act AND TO SUPPORT THE G ENERAL OPERATIONS OF THE MARYLAND 2
1117+OFFICE OF THE ATTORNEY GENERAL. 3
1118+
1119+11–407. 4
1120+
1121+ (a) (1) An applicant for initial or renewal registration as a broker–dealer shall 5
1122+pay a fee of $250. 6
1123+
1124+ (2) (i) An applicant for initial or renewal registration or transfer of 7
1125+registration as an agent shall pay a fee of [$50] $65. 8
1126+
1127+ (ii) From the fee paid under this paragraph, [$15] $25 shall be 9
1128+distributed to the Securities Act Registration Fund established under § 11–208 of this title. 10
1129+
1130+ (b) (1) An applicant for initial or renewal registration as an investment 11
1131+adviser shall pay a fee of $300. 12
1132+
1133+ (2) A federal covered adviser filing notice under § 11–405(b) of this subtitle 13
1134+shall pay an initial fee of $300 and a renewal fee of $300. 14
1135+
1136+ (3) A private fund adviser filing notice under § 11–405(c) of this subtitle 15
1137+shall pay an initial fee of $300 and a renewal fee of $300. 16
1138+
1139+ (4) An applicant for initial or renewal registration or transfer of 17
1140+registration as an investment adviser representative shall pay a fee of $50. 18
1141+
1142+ (c) The Commissioner by rule may waive or reduce for any class of applicant the 19
1143+application of the fee requirements set forth in subsection (b) of this section. 20
1144+
1145+ (d) If an application is denied or an application or notice filing is withdrawn, the 21
1146+Commissioner shall retain the fee. 22
1147+
1148+Article – Criminal Procedure 23
1149+
1150+11–934. 24
1151+
1152+ (b) (1) The Governor’s Office of Crime Prevention and Policy shall help support 25
1153+programs providing services for victims of crime throughout the State. 26
1154+
1155+ (2) The victim services programs shall be developed and located to 27
1156+facilitate their use by alleged victims residing in surrounding areas. 28
1157+
1158+ (c) (1) The Governor’s Office of Crime Prevention and Policy may award 29
1159+grants to public or private nonprofit organizations to operate the victim services programs. 30
11601160 HOUSE BILL 352 25
11611161
11621162
1163- (3) FOR FISCAL YEARS 2026 AND 2027 ONLY, UP TO $11,000,000 OF 1
1164-THE FUND MAY BE USED EACH YEAR FOR GENERA L OPERATING COSTS BY THE 2
1165-DEPARTMENT . 3
1166-
1167- (c) The State Treasurer shall hold and the State Comptroller shall account for 4
1168-the fund. 5
1169-
1170- (d) The fund shall be invested and reinvested in the same manner as other State 6
1171-funds. 7
1172-
1173- (e) Investment earnings shall accrue to the benefit of the fund. 8
1174-
1175-11–208. 9
1176-
1177- (a) In this section, “Fund” means the Securities Act Registration Fund. 10
1178-
1179- (b) There is a Securities Act Registration Fund. 11
1180-
1181- (f) The Fund consists of: 12
1182-
1183- (1) Fees distributed to the Fund under § 11–407(a)(2) of this title; 13
1184-
1185- (2) Money appropriated in the State budget to the Fund; and 14
1186-
1187- (3) Any other money from any other source accepted for the benefit of the 15
1188-Fund. 16
1189-
1190- (g) The Fund may be used [only] to administer and enforce the Maryland 17
1191-Securities Act AND TO SUPPORT THE G ENERAL OPERATIONS OF THE MARYLAND 18
1192-OFFICE OF THE ATTORNEY GENERAL. 19
1193-
1194-11–407. 20
1195-
1196- (a) (1) An applicant for initial or renewal registration as a broker–dealer shall 21
1197-pay a fee of $250. 22
1198-
1199- (2) (i) An applicant for initial or renewal registration or transfer of 23
1200-registration as an agent shall pay a fee of [$50] $65. 24
1201-
1202- (ii) From the fee paid under this paragraph, [$15] $25 shall be 25
1203-distributed to the Securities Act Registration Fund established under § 11–208 of this title. 26
1204-
1205- (b) (1) An applicant for initial or renewal registration as an investment 27
1206-adviser shall pay a fee of $300. 28
1163+ (2) Except as provided in paragraph (3) of this subsection, the programs 1
1164+shall provide services to victims of crime as authorized by the federal Victims of Crime Act 2
1165+and related regulations. 3
1166+
1167+ (f) (2) In each fiscal year, the Governor shall include in the annual budget bill 4
1168+[an] A GENERAL FUND appropriation [that, together with the amount received under the 5
1169+federal Victims of Crime Act in the prior year, totals an aggregate $60,000,000] OF 6
1170+$35,000,000 for the victim services programs funded under this section. 7
1171+
1172+Article – Economic Development 8
1173+
1174+10–501. 9
1175+
1176+ (a) In this subtitle the following words have the meanings indicated. 10
1177+
1178+ (f) “Corporation” means the Maryland Agricultural and Resource –Based 11
1179+Industry Development Corporation. 12
1180+
1181+10–526. 13
1182+
1183+ (a) (1) In this section the following words have the meanings indicated. 14
1184+
1185+ (4) “Program” means the Maryland Watermen’s Microloan Program. 15
1186+
1187+ (b) There is a Maryland Watermen’s Microloan Program in the Corporation. 16
1188+
1189+ (g) (1) For each of fiscal years 2024 through [2026] 2025, the Governor shall 17
1190+include in the annual State budget bill an appropriation of $500,000 to the Program. 18
1191+
1192+13–601. 19
1193+
1194+ (a) In this subtitle the following words have the meanings indicated. 20
1195+
1196+ (c) “Council” means the Tri–County Council for Southern Maryland. 21
1197+
1198+13–611. 22
1199+
1200+ (a) The State and Calvert, Charles, and St. Mary’s counties may jointly finance 23
1201+the Council and its activities. 24
1202+
1203+ (b) (1) The State may provide financial support to the Council to assist in 25
1204+carrying out the activities of the Council. 26
1205+
1206+ (3) (i) The Governor shall include in the State budget for the following 27
1207+fiscal year an appropriation to partially support the Council. 28
12071208 26 HOUSE BILL 352
12081209
12091210
1210- (2) A federal covered adviser filing notice under § 11–405(b) of this subtitle 1
1211-shall pay an initial fee of $300 and a renewal fee of $300. 2
1212-
1213- (3) A private fund adviser filing notice under § 11–405(c) of this subtitle 3
1214-shall pay an initial fee of $300 and a renewal fee of $300. 4
1215-
1216- (4) An applicant for initial or renewal registration or transfer of 5
1217-registration as an investment adviser representative shall pay a fee of $50. 6
1218-
1219- (c) The Commissioner by rule may waive or reduce for any class of applicant the 7
1220-application of the fee requirements set forth in subsection (b) of this section. 8
1221-
1222- (d) If an application is denied or an application or notice filing is withdrawn, the 9
1223-Commissioner shall retain the fee. 10
1224-
1225-Article – Criminal Procedure 11
1226-
1227-11–934. 12
1228-
1229- (b) (1) The Governor’s Office of Crime Prevention and Policy shall help support 13
1230-programs providing services for victims of crime throughout the State. 14
1231-
1232- (2) The victim services programs shall be developed and located to 15
1233-facilitate their use by alleged victims residing in surrounding areas. 16
1234-
1235- (c) (1) The Governor’s Office of Crime Prevention and Policy may award 17
1236-grants to public or private nonprofit organizations to operate the victim services programs. 18
1237-
1238- (2) Except as provided in paragraph (3) of this subsection, the programs 19
1239-shall provide services to victims of crime as authorized by the federal Victims of Crime Act 20
1240-and related regulations. 21
1241-
1242- (f) (2) In each fiscal year, the Governor shall include in the annual budget bill 22
1243-[an] A GENERAL FUND appropriation [that, together with the amount received under the 23
1244-federal Victims of Crime Act in the prior year, totals an aggregate $60,000,000] OF 24
1245-$35,000,000 for the victim services programs funded under this section. 25
1246-
1247-Article – Economic Development 26
1248-
1249-5–1501. 27
1250-
1251- (a) There is a Small, Minority, and Women–Owned Businesses Account under the 28
1252-authority of the Department. 29
1253-
1254- (K) NOTWITHSTANDING ANY O THER PROVISION OF TH IS SECTION, FOR 30
1255-EACH OF FISCAL YEARS 2026 THROUGH 2028, THE FOLLOWING AMOUNT S SHALL BE 31 HOUSE BILL 352 27
1256-
1257-
1258-MADE AVAILABLE FROM CURRENT ALLOCATIONS RECEIVED UNDER § 9–1A–27 OF 1
1259-THE STATE GOVERNMENT ARTICLE FROM PREVIOUS LY UNSPENT ALLOCATIO NS: 2
1260-
1261- (1) $1,500,000 FOR THE MARYLAND SMALL BUSINESS 3
1262-DEVELOPMENT FINANCING AUTHORITY ESTABLISHED UNDER § 5–505 OF THIS 4
1263-TITLE; AND 5
1264-
1265- (2) $7,500,000 FOR THE PRE–SEED BUILDER FUND ESTABLISHED 6
1266-UNDER § 10–486 OF THIS ARTICLE. 7
1267-
1268-10–501. 8
1269-
1270- (a) In this subtitle the following words have the meanings indicated. 9
1271-
1272- (f) “Corporation” means the Maryland Agricultural and Resource –Based 10
1273-Industry Development Corporation. 11
1274-
1275-10–526. 12
1276-
1277- (a) (1) In this section the following words have the meanings indicated. 13
1278-
1279- (4) “Program” means the Maryland Watermen’s Microloan Program. 14
1280-
1281- (b) There is a Maryland Watermen’s Microloan Program in the Corporation. 15
1282-
1283- (g) (1) For each of fiscal years 2024 through [2026] 2025, the Governor shall 16
1284-include in the annual State budget bill an appropriation of $500,000 to the Program. 17
1285-
1286-10–646.1. 18
1287-
1288- (a) Except as allowed by § 10–639 of this subtitle, to finance the planning, design, 19
1289-and construction of any segment of a racing facility [on behalf of the Maryland 20
1290-Thoroughbred Racetrack Operating Authority], the Authority shall comply with this section. 21
1291-
1292- (b) At least 45 days before seeking approval of the Board of Public Works for each 22
1293-bond issue or other borrowing, the Authority shall provide, in accordance with § 2–1257 of 23
1294-the State Government Article, to the fiscal committees of the General Assembly a 24
1295-comprehensive financing plan for the relevant racing facility that includes: 25
1296-
1297- (5) anticipated project costs[, as determined by the Maryland Thoroughbred 26
1298-Racetrack Operating Authority,] of at least $250,000,000 for the Pimlico racing facility and 27
1299-$110,000,000 for the training facility site; and 28
1300-
1301- (d) (1) In this subsection, “long–term agreement” includes a lease, operating, 29
1302-joint venture, or management agreement with a minimum term [that coincides with or 30 28 HOUSE BILL 352
1303-
1304-
1305-exceeds the initial term of the bonds issued for a racing facility] ESTABLISHED BY THE 1
1306-AUTHORITY. 2
1307-
1308- (2) [Before issuing any bonds for any segment of a racing facility, the] THE 3
1309-Authority shall ensure that the following agreements [have been] ARE executed: 4
1310-
1311- (i) subject to paragraph (3) of this subsection, a long–term agreement 5
1312-regarding management and operations at the Pimlico racing facility site; and 6
1313-
1314- (ii) agreements between the Authority and project entities for the 7
1315-planning, design, and construction of a racing facility. 8
1316-
1317- (3) (ii) 1. [Unless thoroughbred racing is no longer a lawful activity, 9
1318-or is otherwise rendered not commercially viable as a result of a change in law or regulation, 10
1319-the long–term agreement under paragraph (2)(i) of this subsection may not expire while any 11
1320-bond, debt, or other financial instrument issued by the Authority for the improvement of a 12
1321-racing facility remains unpaid. 13
1322-
1323- 2.] If thoroughbred racing is no longer a lawful activity, or is 14
1324-otherwise rendered not commercially viable as a result of a change in law or regulation, the 15
1325-parties to the long–term agreement shall notify the Board of Public Works at least 180 days 16
1326-before the expiration or termination of the long–term agreement. 17
1327-
1328- [3.] 2. The notice required under subsubparagraph [2] 1 of this 18
1329-subparagraph shall contain a wind–down plan. 19
1330-
1331- [4.] 3. The long–term agreement required under paragraph (2)(i) 20
1332-of this subsection shall contain dispute resolution provisions, including expedited review, in 21
1333-the event that there is a dispute among the parties regarding the existence of the conditions 22
1334-described in subsubparagraph 1 of this subparagraph or the contents of the wind–down 23
1335-plan. 24
1336-
1337- (e) [On behalf of the Maryland Thoroughbred Racetrack Operating Authority, the] 25
1338-THE Authority [shall] MAY enter into agreements with project entities or local entities for 26
1339-planning, design, and construction of the racing and community development projects at a 27
1340-racing facility site. 28
1341-
1342- (I) (1) FOR THE PURPOSE OF TH E PLANNING, DESIGN, CONSTRUCTION , 29
1343-AND OWNERSHIP OF A R ACING AND COMMUNITY DEVELOPMENT PROJECT UND ER 30
1344-THIS SUBTITLE, THE AUTHORITY IS THE SUCC ESSOR ENTITY TO THE MARYLAND 31
1345-THOROUGHBRED RACETRACK OPERATING AUTHORITY. 32
1346-
1347- (2) FOR THE PURPOSE OF TH E OPERATION OF A RAC ING AND 33
1348-COMMUNITY DEVELOPMEN T PROJECT UNDER THIS SUBTITLE, THE MARYLAND 34 HOUSE BILL 352 29
1349-
1350-
1351-ECONOMIC DEVELOPMENT CORPORATION IS THE SU CCESSOR ENTITY TO TH E 1
1352-MARYLAND THOROUGHBRED RACETRACK OPERATING AUTHORITY. 2
1353-
1354- (3) THE AUTHORITY AND THE MARYLAND ECONOMIC DEVELOPMENT 3
1355-CORPORATION MAY ENTER INTO ANY AGREEMENTS NECESSARY TO CARRY O UT THE 4
1356-PROVISIONS OF THIS SECTION. 5
1357-
1358- (4) A NONPROFIT OPERATOR O F A RACING AND COMMU NITY 6
1359-DEVELOPMENT PROJECT : 7
1360-
1361- (I) MAY NOT BE CONSTRUED TO BE AN AGENCY OR 8
1362-INSTRUMENTALITY OF T HE STATE OR A UNIT OF TH E EXECUTIVE BRANCH FOR ANY 9
1363-PURPOSE; 10
1364-
1365- (II) MAY BE REPLACED WITH ANOTHER BUSINESS ENTITY WI TH 11
1366-THE CONCURRENT APPRO VAL OF THE AUTHORITY AND THE MARYLAND ECONOMIC 12
1367-DEVELOPMENT CORPORATION ; AND 13
1368-
1369- (III) SHALL REIMBURSE THE AUTHORITY FOR THE COS T OF A 14
1370-FULL–TIME AUDITOR RESPONS IBLE FOR OVERSEEING THE FINANCIAL 15
1371-TRANSACTIONS AND REC ORDS RELATING TO RAC ING AND COMMUNITY PR OJECT 16
1372-COSTS AND ONGOING OP ERATIONS. 17
1373-
1374-13–601. 18
1375-
1376- (a) In this subtitle the following words have the meanings indicated. 19
1377-
1378- (c) “Council” means the Tri–County Council for Southern Maryland. 20
1379-
1380-13–611. 21
1381-
1382- (a) The State and Calvert, Charles, and St. Mary’s counties may jointly finance 22
1383-the Council and its activities. 23
1384-
1385- (b) (1) The State may provide financial support to the Council to assist in 24
1386-carrying out the activities of the Council. 25
1387-
1388- (3) (i) The Governor shall include in the State budget for the following 26
1389-fiscal year an appropriation to partially support the Council. 27
1390-
1391- (ii) 1. For fiscal [year 2024 and each fiscal year thereafter] 28
1392-YEARS 2024 AND 2025, the Governor shall include in the annual budget bill an 29
1393-appropriation of $1,000,000 to the Council from the Cigarette Restitution Fund established 30
1394-under § 7–317 of the State Finance and Procurement Article. 31
1395- 30 HOUSE BILL 352
1396-
1397-
1398- 2. FOR FISCAL YEAR 2026, THE GOVERNOR SHALL 1
1399-INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $750,000 TO THE 2
1400-COUNCIL FROM THE CIGARETTE RESTITUTION FUND ESTABLISHED UNDE R § 7–317 3
1401-OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 4
1402-
1403- 3. FOR FISCAL YEAR 2027, THE GOVERNOR SHALL 5
1404-INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $500,000 TO THE 6
1211+ (ii) 1. For fiscal [year 2024 and each fiscal year thereafter] 1
1212+YEARS 2024 AND 2025, the Governor shall include in the annual budget bill an 2
1213+appropriation of $1,000,000 to the Council from the Cigarette Restitution Fund established 3
1214+under § 7–317 of the State Finance and Procurement Article. 4
1215+
1216+ 2. FOR FISCAL YEAR 2026, THE GOVERNOR SHALL 5
1217+INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $750,000 TO THE 6
14051218 COUNCIL FROM THE CIGARETTE RESTITUTION FUND ESTABLISHED UNDER § 7–317 7
14061219 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 8
14071220
1408- 4. FOR FISCAL YEAR 2028, THE GOVERNOR SHALL 9
1409-INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $250,000 TO THE 10
1221+ 3. FOR FISCAL YEAR 2027, THE GOVERNOR SHALL 9
1222+INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $500,000 TO THE 10
14101223 COUNCIL FROM THE CIGARETTE RESTITUTION FUND ESTABLISHED UNDE R § 7–317 11
14111224 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 12
14121225
1413- [2.] (III) The Council shall use funds appropriated from the 13
1414-Cigarette Restitution Fund for the purpose of funding the activities of the Southern 14
1415-Maryland Agricultural Development Commission. 15
1416-
1417- [3.] (IV) The appropriation required under 16
1418-[subsubparagraph 1 of this subparagraph] THIS PARAGRAPH shall be in addition to, and 17
1419-may not supplant, any funding appropriated to the Council. 18
1420-
1421-Article – Education 19
1422-
1423-7–414.1. 20
1424-
1425- (a) (1) In this section the following words have the meanings indicated. 21
1426-
1427- (2) “Fund” means the Driver Education in Public High Schools Fund. 22
1428-
1429- (3) “Program” means the Driver Education in Public High Schools Grant 23
1430-Program. 24
1431-
1432- (b) There is a Driver Education in Public High Schools Grant Program in the 25
1433-Department. 26
1434-
1435- (f) (1) There is a Driver Education in Public High Schools Fund. 27
1436-
1437- (4) The Fund consists of[: 28
1438-
1439- (i) Money received by the Fund from fines for vehicle security lapses 29
1440-under § 17–106 of the Transportation Article; and 30
1441- HOUSE BILL 352 31
1442-
1443-
1444- (ii) Any other] ANY money from any [other] source accepted for the 1
1445-benefit of the Fund. 2
1446-
1447- (5) The Fund may be used only for: 3
1448-
1449- (i) Providing grants under the Program; and 4
1450-
1451- (ii) Administrative costs of the Program. 5
1452-
1453-7–447.1. 6
1454-
1455- (p) (1) In this subsection, “Fund” means the Coordinated Community Supports 7
1456-Partnership Fund. 8
1457-
1458- (3) The purpose of the Fund is to support the delivery of services and 9
1459-supports provided to students to meet their holistic behavioral health needs and address 10
1460-other related challenges. 11
1461-
1462- (9) The Governor shall include in the annual budget bill the following 12
1463-appropriations for the Fund: 13
1464-
1465- (i) $25,000,000 in fiscal year 2022; 14
1466-
1467- (ii) $50,000,000 in fiscal year 2023; 15
1468-
1469- (iii) $85,000,000 in fiscal year 2024; AND 16
1470-
1471- (iv) [$110,000,000 in fiscal year 2025; and 17
1472-
1473- (v) $130,000,000] $40,000,000 in fiscal year [2026] 2025 and each 18
1474-fiscal year thereafter. 19
1475-
1476-7–810. 20
1477-
1478- (a) (1) In this section the following words have the meanings indicated. 21
1479-
1480- (2) “Fund” means the State–Aided Institutions Field Trip Fund. 22
1481-
1482- (3) “Program” means the State–Aided Institutions Field Trip Grant 23
1483-Program. 24
1484-
1485- (b) There is a State–Aided Institutions Field Trip Grant Program in the 25
1486-Department. 26
1487-
1488- (f) (1) There is a State–Aided Institutions Field Trip Fund. 27
1226+ 4. FOR FISCAL YEAR 2028, THE GOVERNOR SHALL 13
1227+INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $250,000 TO THE 14
1228+COUNCIL FROM THE CIGARETTE RESTITUTION FUND ESTABLISHED UNDE R § 7–317 15
1229+OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 16
1230+
1231+ [2.] (III) The Council shall use funds appropriated from the 17
1232+Cigarette Restitution Fund for the purpose of funding the activities of the Southern 18
1233+Maryland Agricultural Development Commission. 19
1234+
1235+ [3.] (IV) The appropriation required under 20
1236+[subsubparagraph 1 of this subparagraph] THIS PARAGRAPH shall be in addition to, and 21
1237+may not supplant, any funding appropriated to the Council. 22
1238+
1239+Article – Education 23
1240+
1241+7–414.1. 24
1242+
1243+ (a) (1) In this section the following words have the meanings indicated. 25
1244+
1245+ (2) “Fund” means the Driver Education in Public High Schools Fund. 26
1246+
1247+ (3) “Program” means the Driver Education in Public High Schools Grant 27
1248+Program. 28
1249+
1250+ (b) There is a Driver Education in Public High Schools Grant Program in the 29
1251+Department. 30
1252+
1253+ (f) (1) There is a Driver Education in Public High Schools Fund. 31
1254+
1255+ (4) The Fund consists of[: 32 HOUSE BILL 352 27
1256+
1257+
1258+
1259+ (i) Money received by the Fund from fines for vehicle security lapses 1
1260+under § 17–106 of the Transportation Article; and 2
1261+
1262+ (ii) Any other] ANY money from any [other] source accepted for the 3
1263+benefit of the Fund. 4
1264+
1265+ (5) The Fund may be used only for: 5
1266+
1267+ (i) Providing grants under the Program; and 6
1268+
1269+ (ii) Administrative costs of the Program. 7
1270+
1271+7–447.1. 8
1272+
1273+ (p) (1) In this subsection, “Fund” means the Coordinated Community Supports 9
1274+Partnership Fund. 10
1275+
1276+ (3) The purpose of the Fund is to support the delivery of services and 11
1277+supports provided to students to meet their holistic behavioral health needs and address 12
1278+other related challenges. 13
1279+
1280+ (9) The Governor shall include in the annual budget bill the following 14
1281+appropriations for the Fund: 15
1282+
1283+ (i) $25,000,000 in fiscal year 2022; 16
1284+
1285+ (ii) $50,000,000 in fiscal year 2023; 17
1286+
1287+ (iii) $85,000,000 in fiscal year 2024; AND 18
1288+
1289+ (iv) [$110,000,000 in fiscal year 2025; and 19
1290+
1291+ (v) $130,000,000] $40,000,000 in fiscal year [2026] 2025 and each 20
1292+fiscal year thereafter. 21
1293+
1294+7–810. 22
1295+
1296+ (a) (1) In this section the following words have the meanings indicated. 23
1297+
1298+ (2) “Fund” means the State–Aided Institutions Field Trip Fund. 24
1299+
1300+ (3) “Program” means the State–Aided Institutions Field Trip Grant 25
1301+Program. 26
1302+
1303+ (b) There is a State–Aided Institutions Field Trip Grant Program in the 27
1304+Department. 28 28 HOUSE BILL 352
1305+
1306+
1307+
1308+ (f) (1) There is a State–Aided Institutions Field Trip Fund. 1
1309+
1310+ (4) The Fund consists of[: 2
1311+
1312+ (i) Money received by the Fund from fines for vehicle security lapses 3
1313+under § 17–106 of the Transportation Article; and 4
1314+
1315+ (ii) Any other] ANY money from any [other] source accepted for the 5
1316+benefit of the Fund. 6
1317+
1318+ (5) The Fund may be used only for: 7
1319+
1320+ (i) Providing grants under the Program; and 8
1321+
1322+ (ii) Administrative costs of the Program. 9
1323+
1324+7–1501. 10
1325+
1326+ (a) In this subtitle the following words have the meanings indicated. 11
1327+
1328+ (f) “Fund” means the Safe Schools Fund. 12
1329+
1330+7–1508. 13
1331+
1332+ (e) (2) Beginning with the 2019–2020 school year, and each school year 14
1333+thereafter, before the school year begins, each local school system shall, in accordance with 15
1334+the plan developed under subsection (d)(2) of this section, file a report identifying: 16
1335+
1336+ (i) The public schools in the local school system’s jurisdiction that 17
1337+have a school resource officer assigned to the school; and 18
1338+
1339+ (ii) If a public school in the local school system’s jurisdiction is not 19
1340+assigned a school resource officer, the adequate local law enforcement coverage that will be 20
1341+provided to the public school. 21
1342+
1343+ (g) (1) For fiscal year 2020 and each fiscal year thereafter, the Governor shall 22
1344+include in the annual budget bill an appropriation of $10,000,000 [to the Fund] for the 23
1345+purpose of providing grants to local school systems and local law enforcement agencies to 24
1346+assist in meeting the requirements of subsection (e) of this section. 25
1347+
1348+ (2) Grants provided under this subsection shall be made to each local 26
1349+school system based on the number of schools in each school system in proportion to the 27
1350+total number of public schools in the State in the prior year. 28
1351+
1352+7–1512. 29
1353+ HOUSE BILL 352 29
1354+
1355+
1356+ (e) The Fund consists of: 1
1357+
1358+ (1) Money credited to the Fund under § 17–106(e) of the Transportation 2
1359+Article; 3
1360+
1361+ (2) Money appropriated in the State budget to the Fund; 4
1362+
1363+ (3) [Money appropriated to the Fund under § 7–1508 of this subtitle; 5
1364+
1365+ (4)] Money from any other source accepted for the benefit of the Fund; and 6
1366+
1367+ [(5)] (4) Any interest earnings of the Fund. 7
1368+
1369+ [(g) Beginning in fiscal year 2020 and each fiscal year thereafter, at least 8
1370+$10,000,000 of the money in the Fund shall be used to provide grants to local school systems 9
1371+and local law enforcement agencies as provided under § 7–1508 of this subtitle.] 10
1372+
1373+8–415. 11
1374+
1375+ (d) (1) In this subsection, “basic cost” as to each county, means the average 12
1376+amount spent by the county from county, State, and federal sources for the public education 13
1377+of a nonhandicapped child. “Basic cost” does not include amounts specifically allocated and 14
1378+spent for identifiable compensatory programs for disadvantaged children. 15
1379+
1380+ (2) As provided in paragraphs (3) and (4) of this subsection, the State and 16
1381+the counties shall share collectively in the cost of educating children with disabilities in 17
1382+nonpublic programs under § 8–406 of this subtitle. 18
1383+
1384+ (3) (i) Subject to the limitation under subparagraph (ii) of this 19
1385+paragraph, for each of these children domiciled in the county, the county shall contribute 20
1386+for each placement the sum of: 21
1387+
1388+ 1. The local share of the basic cost; 22
1389+
1390+ 2. An additional amount equal to 200 percent of the basic 23
1391+cost; and 24
1392+
1393+ 3. A. For fiscal year 2009, an additional amount equal to 25
1394+20 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of 26
1395+this subparagraph; [and] 27
1396+
1397+ B. For fiscal [year 2010 and each subsequent fiscal year 28
1398+thereafter] YEARS 2010 THROUGH 2025, an additional amount equal to 30 percent of the 29
1399+approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph; 30
1400+ 30 HOUSE BILL 352
1401+
1402+
1403+ C. FOR FISCAL YEAR 2026, AN ADDITIONAL AMOU NT 1
1404+EQUAL TO 40 PERCENT OF THE APPRO VED COST OR REIMBURS EMENT IN EXCESS OF 2
1405+THE SUM OF ITEMS 1 AND 2 OF THIS SUBPARAGRAPH ; AND 3
1406+
1407+ D. FOR FISCAL YEAR 2027 AND EACH FISCAL YEAR 4
1408+THEREAFTER , AN ADDITIONAL AMOUNT EQUAL TO 50 PERCENT OF THE APPRO VED 5
1409+COST OR REIM BURSEMENT IN EXCESS OF THE SUM OF ITEMS 1 AND 2 OF THIS 6
1410+SUBPARAGRAPH . 7
1411+
1412+ (ii) The amount that a county is required to contribute under 8
1413+subparagraph (i) of this paragraph may not exceed the total cost or reimbursement amount 9
1414+approved by the Department. 10
1415+
1416+ (4) For each of these children, the State shall contribute an amount equal 11
1417+to the amount of the approved cost or reimbursement in excess of the amount the county is 12
1418+required to contribute under paragraph (3) of this subsection. 13
1419+
1420+14–405. 14
1421+
1422+ (b) (1) In order to ensure a stable and predictable level of funding, the 15
1423+Governor shall include in the annual budget submission a General Fund grant to St. Mary’s 16
1424+College of Maryland. 17
1425+
1426+ (2) (i) For fiscal year 1993, the grant shall be as provided for in the 18
1427+State fiscal year 1993 appropriation. 19
1428+
1429+ (ii) For fiscal [year 1994 and each year thereafter] YEARS 1994 20
1430+THROUGH 2025, the proposed grant shall be equal to the grant of the prior year augmented 21
1431+by funds required to offset inflation as indicated by the implicit price deflator for State and 22
1432+local government. 23
1433+
1434+ (iii) [Beginning in fiscal year 2019] FOR FISCAL YEARS 2019 24
1435+THROUGH 2025, if the College’s 6–year graduation rate as reported by the Maryland 25
1436+Higher Education Commission is 82% or greater in the second preceding fiscal year, the 26
1437+proposed grant for the upcoming fiscal year shall be increased by 0.25%. 27
1438+
1439+ (3) (i) [Beginning in fiscal year 2019] FOR FISCAL YEARS 2019 28
1440+THROUGH 2025, in addition to the grant provided under paragraph (2) of this subsection, 29
1441+the College shall receive the amounts specified under this paragraph. 30
1442+
1443+ (ii) For each fiscal year, the State shall provide to the College funds 31
1444+to pay for the increase in State–supported health insurance costs of the College. 32
1445+
1446+ (iii) For each fiscal year in which the State provides a cost–of–living 33
1447+adjustment for State employees, the State shall provide to the College 100% of the 34
1448+cost–of–living adjustment wage increase for State–supported employees of the College. 35 HOUSE BILL 352 31
1449+
1450+
1451+
1452+ (iv) For each fiscal year in which the State provides funds to other 1
1453+public senior higher education institutions to moderate undergraduate resident tuition 2
1454+increases, it is the intent of the General Assembly that the State shall provide to the College 3
1455+funds for the same purpose. 4
1456+
1457+ (4) Funding provided under paragraph (3) of this subsection THROUGH 5
1458+FISCAL YEAR 2025: 6
1459+
1460+ (i) May not be included in the calculation of the proposed grant 7
1461+under paragraph (2) of this subsection for any following fiscal year; and 8
1462+
1463+ (ii) Shall be provided in the same amount in each following fiscal 9
1464+year. 10
1465+
1466+ (5) The State shall pay the General Fund grants under this subsection to 11
1467+the College on a quarterly basis. 12
1468+
1469+ (6) Nothing in this subsection may be construed to restrict the budgetary 13
1470+power of the General Assembly. 14
1471+
1472+ (7) Except as provided in paragraph (3) of this subsection, the College shall 15
1473+support all operating costs, including personnel and retirement costs, from its General 16
1474+Fund grant and the other revenue sources of the College. 17
1475+
1476+16–512. 18
1477+
1478+ (a) In this section, “State Funds per full–time equivalent student appropriation 19
1479+to the 4–year public institutions of higher education” has the meaning stated in § 20
1480+17–104(a)(1) of this article. 21
1481+
1482+ (b) (1) The total State operating fund per full–time equivalent student 22
1483+appropriated to Baltimore City Community College for each fiscal year other than fiscal 23
1484+year 2013, as requested by the Governor shall be: 24
1485+
1486+ (i) In fiscal year 2009, not less than an amount equal to 67.25% of 25
1487+the State’s General Fund appropriation per full–time equivalent student to the 4–year 26
1488+public institutions of higher education in the State as designated by the Commission for 27
1489+the purpose of administering the Joseph A. Sellinger Program under Title 17 of this article 28
1490+in the previous fiscal year; 29
1491+
1492+ (ii) In fiscal year 2010, not less than an amount equal to 65.1% of the 30
1493+State’s General Fund appropriation per full–time equivalent student to the 4–year public 31
1494+institutions of higher education in the State as designated by the Commission for the 32
1495+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 33
1496+the same fiscal year; 34
14891497 32 HOUSE BILL 352
14901498
14911499
1492- (4) The Fund consists of[: 1
1493-
1494- (i) Money received by the Fund from fines for vehicle security lapses 2
1495-under § 17–106 of the Transportation Article; and 3
1496-
1497- (ii) Any other] ANY money from any [other] source accepted for the 4
1498-benefit of the Fund. 5
1499-
1500- (5) The Fund may be used only for: 6
1501-
1502- (i) Providing grants under the Program; and 7
1503-
1504- (ii) Administrative costs of the Program. 8
1505-
1506-7–1501. 9
1507-
1508- (a) In this subtitle the following words have the meanings indicated. 10
1509-
1510- (f) “Fund” means the Safe Schools Fund. 11
1511-
1512-7–1508. 12
1513-
1514- (e) (2) Beginning with the 2019–2020 school year, and each school year 13
1515-thereafter, before the school year begins, each local school system shall, in accordance with 14
1516-the plan developed under subsection (d)(2) of this section, file a report identifying: 15
1517-
1518- (i) The public schools in the local school system’s jurisdiction that 16
1519-have a school resource officer assigned to the school; and 17
1520-
1521- (ii) If a public school in the local school system’s jurisdiction is not 18
1522-assigned a school resource officer, the adequate local law enforcement coverage that will be 19
1523-provided to the public school. 20
1524-
1525- (g) (1) For fiscal year 2020 and each fiscal year thereafter, the Governor shall 21
1526-include in the annual budget bill an appropriation of $10,000,000 [to the Fund] for the 22
1527-purpose of providing grants to local school systems and local law enforcement agencies to 23
1528-assist in meeting the requirements of subsection (e) of this section. 24
1529-
1530- (2) Grants provided under this subsection shall be made to each local 25
1531-school system based on the number of schools in each school system in proportion to the 26
1532-total number of public schools in the State in the prior year. 27
1533-
1534-7–1512. 28
1535-
1536- (e) The Fund consists of: 29
1537- HOUSE BILL 352 33
1538-
1539-
1540- (1) Money credited to the Fund under § 17–106(e) of the Transportation 1
1541-Article; 2
1542-
1543- (2) Money appropriated in the State budget to the Fund; 3
1544-
1545- (3) [Money appropriated to the Fund under § 7–1508 of this subtitle; 4
1546-
1547- (4)] Money from any other source accepted for the benefit of the Fund; and 5
1548-
1549- [(5)] (4) Any interest earnings of the Fund. 6
1550-
1551- [(g) Beginning in fiscal year 2020 and each fiscal year thereafter, at least 7
1552-$10,000,000 of the money in the Fund shall be used to provide grants to local school systems 8
1553-and local law enforcement agencies as provided under § 7–1508 of this subtitle.] 9
1554-
1555-8–415. 10
1556-
1557- (d) (1) In this subsection, “basic cost” as to each county, means the average 11
1558-amount spent by the county from county, State, and federal sources for the public education 12
1559-of a nonhandicapped child. “Basic cost” does not include amounts specifically allocated and 13
1560-spent for identifiable compensatory programs for disadvantaged children. 14
1561-
1562- (2) As provided in paragraphs (3) and (4) of this subsection, the State and 15
1563-the counties shall share collectively in the cost of educating children with disabilities in 16
1564-nonpublic programs under § 8–406 of this subtitle. 17
1565-
1566- (3) (i) Subject to the limitation under subparagraph (ii) of this 18
1567-paragraph, for each of these children domiciled in the county, the county shall contribute 19
1568-for each placement the sum of: 20
1569-
1570- 1. The local share of the basic cost; 21
1571-
1572- 2. An additional amount equal to 200 percent of the basic 22
1573-cost; and 23
1574-
1575- 3. A. For fiscal year 2009, an additional amount equal to 24
1576-20 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of 25
1577-this subparagraph; [and] 26
1578-
1579- B. For fiscal [year 2010 and each subsequent fiscal year 27
1580-thereafter] YEARS 2010 THROUGH 2025, an additional amount equal to 30 percent of the 28
1581-approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph; 29
1582-
1583- C. FOR FISCAL YEAR 2026, AN ADDITIONAL AMOUNT 30
1584-EQUAL TO 40 PERCENT OF THE APPRO VED COST OR REIMBURS EMENT IN EXCESS OF 31
1585-THE SUM OF ITEMS 1 AND 2 OF THIS SUBPARAGRAPH ; AND 32 34 HOUSE BILL 352
1586-
1587-
1588-
1589- D. FOR FISCAL YEAR 2027 AND EACH FISCAL YEAR 1
1590-THEREAFTER , AN ADDITIONAL AMOUNT EQUA L TO 50 PERCENT OF THE APPRO VED 2
1591-COST OR REIMBURSEMEN T IN EXCESS OF THE S UM OF ITEMS 1 AND 2 OF THIS 3
1592-SUBPARAGRAPH . 4
1593-
1594- (ii) The amount that a county is required to contribute under 5
1595-subparagraph (i) of this paragraph may not exceed the total cost or reimbursement amount 6
1596-approved by the Department. 7
1597-
1598- (4) For each of these children, the State shall contribute an amount equal 8
1599-to the amount of the approved cost or reimbursement in excess of the amount the county is 9
1600-required to contribute under paragraph (3) of this subsection. 10
1601-
1602-14–405. 11
1603-
1604- (b) (1) In order to ensure a stable and predictable level of funding, the 12
1605-Governor shall include in the annual budget submission a General Fund grant to St. Mary’s 13
1606-College of Maryland. 14
1607-
1608- (2) (i) For fiscal year 1993, the grant shall be as provided for in the 15
1609-State fiscal year 1993 appropriation. 16
1610-
1611- (ii) For fiscal [year 1994 and each year thereafter] YEARS 1994 17
1612-THROUGH 2025, the proposed grant shall be equal to the grant of the prior year augmented 18
1613-by funds required to offset inflation as indicated by the implicit price deflator for State and 19
1614-local government. 20
1615-
1616- (iii) [Beginning in fiscal year 2019] FOR FISCAL YEARS 2019 21
1617-THROUGH 2025, if the College’s 6–year graduation rate as reported by the Maryland 22
1618-Higher Education Commission is 82% or greater in the second preceding fiscal year, the 23
1619-proposed grant for the upcoming fiscal year shall be increased by 0.25%. 24
1620-
1621- (3) (i) [Beginning in fiscal year 2019] FOR FISCAL YEARS 2019 25
1622-THROUGH 2025, in addition to the grant provided under paragraph (2) of this subsection, 26
1623-the College shall receive the amounts specified under this paragraph. 27
1624-
1625- (ii) For each fiscal year, the State shall provide to the College funds 28
1626-to pay for the increase in State–supported health insurance costs of the College. 29
1627-
1628- (iii) For each fiscal year in which the State provides a cost–of–living 30
1629-adjustment for State employees, the State shall provide to the College 100% of the 31
1630-cost–of–living adjustment wage increase for State–supported employees of the College. 32
1631-
1632- (iv) For each fiscal year in which the State provides funds to other 33
1633-public senior higher education institutions to moderate undergraduate resident tuition 34 HOUSE BILL 352 35
1634-
1635-
1636-increases, it is the intent of the General Assembly that the State shall provide to the College 1
1637-funds for the same purpose. 2
1638-
1639- (4) Funding provided under paragraph (3) of this subsection THROUGH 3
1640-FISCAL YEAR 2025: 4
1641-
1642- (i) May not be included in the calculation of the proposed grant 5
1643-under paragraph (2) of this subsection for any following fiscal year; and 6
1644-
1645- (ii) Shall be provided in the same amount in each following fiscal 7
1646-year. 8
1647-
1648- (5) The State shall pay the General Fund grants under this subsection to 9
1649-the College on a quarterly basis. 10
1650-
1651- (6) Nothing in this subsection may be construed to restrict the budgetary 11
1652-power of the General Assembly. 12
1653-
1654- (7) Except as provided in paragraph (3) of this subsection, the College shall 13
1655-support all operating costs, including personnel and retirement costs, from its General 14
1656-Fund grant and the other revenue sources of the College. 15
1657-
1658-16–512. 16
1659-
1660- (a) In this section, “State Funds per full–time equivalent student appropriation 17
1661-to the 4–year public institutions of higher education” has the meaning stated in § 18
1662-17–104(a)(1) of this article. 19
1663-
1664- (b) (1) The total State operating fund per full–time equivalent student 20
1665-appropriated to Baltimore City Community College for each fiscal year other than fiscal 21
1666-year 2013, as requested by the Governor shall be: 22
1667-
1668- (i) In fiscal year 2009, not less than an amount equal to 67.25% of 23
1669-the State’s General Fund appropriation per full–time equivalent student to the 4–year 24
1670-public institutions of higher education in the State as designated by the Commission for 25
1671-the purpose of administering the Joseph A. Sellinger Program under Title 17 of this article 26
1672-in the previous fiscal year; 27
1673-
1674- (ii) In fiscal year 2010, not less than an amount equal to 65.1% of the 28
1675-State’s General Fund appropriation per full–time equivalent student to the 4–year public 29
1676-institutions of higher education in the State as designated by the Commission for the 30
1677-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 31
1678-the same fiscal year; 32
1679-
1680- (iii) In fiscal year 2011, not less than an amount equal to 65.5% of the 33
1681-State’s General Fund appropriation per full–time equivalent student to the 4–year public 34
1682-institutions of higher education in the State as designated by the Commission for the 35 36 HOUSE BILL 352
1683-
1684-
1685-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 1
1686-the same fiscal year; 2
1687-
1688- (iv) In fiscal year 2012, not less than an amount equal to 63% of the 3
1689-State’s General Fund appropriation per full–time equivalent student to the 4–year public 4
1690-institutions of higher education in the State as designated by the Commission for the 5
1691-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 6
1692-the same fiscal year; 7
1693-
1694- (v) In fiscal year 2014, an amount that is the greater of 61% of the 8
1695-State’s General Fund appropriation per full–time equivalent student to the 4–year public 9
1696-institutions of higher education in the State as designated by the Commission for the 10
1697-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 11
1698-the same fiscal year or $5,695.63 per full–time equivalent student; 12
1699-
1700- (vi) In fiscal year 2015, an amount that is the greater of 61% of the 13
1701-State’s General Fund appropriation per full–time equivalent student to the 4–year public 14
1702-institutions of higher education in the State as designated by the Commission for the 15
1703-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 16
1704-the same fiscal year or $5,695.63 per full–time equivalent student; 17
1705-
1706- (vii) In fiscal year 2016, an amount that is the greater of 58% of the 18
1707-State’s General Fund appropriation per full–time equivalent student to the 4–year public 19
1708-institutions of higher education in the State as designated by the Commission for the 20
1709-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 21
1710-the same fiscal year or $5,695.63 per full–time equivalent student; 22
1711-
1712- (viii) In fiscal year 2017, an amount that is the greater of 58% of the 23
1713-State’s General Fund appropriation per full–time equivalent student to the 4–year public 24
1714-institutions of higher education in the State as designated by the Commission for the 25
1715-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 26
1716-the same fiscal year or $5,695.63 per full–time equivalent student; 27
1717-
1718- (ix) In fiscal year 2018, not less than an amount equal to 60% of the 28
1719-State’s General Fund appropriation per full–time equivalent student to the 4–year public 29
1720-institutions of higher education in the State as designated by the Commission for the 30
1721-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 31
1722-the same fiscal year; 32
1723-
1724- (x) In fiscal year 2019, not less than an amount equal to 61% of the 33
1725-State’s General Fund appropriation per full–time equivalent student to the 4–year public 34
1726-institutions of higher education in the State as designated by the Commission for the 35
1727-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 36
1728-the same fiscal year; 37
1729-
1730- (xi) In fiscal year 2020, not less than an amount equal to 62.5% of the 38
1731-State’s General Fund appropriation per full–time equivalent student to the 4–year public 39 HOUSE BILL 352 37
1732-
1733-
1734-institutions of higher education in the State as designated by the Commission for the 1
1735-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 2
1736-the same fiscal year; 3
1737-
1738- (xii) In fiscal year 2021, not less than an amount equal to 64.5% of the 4
1739-State’s General Fund appropriation per full–time equivalent student to the 4–year public 5
1740-institutions of higher education in the State as designated by the Commission for the 6
1741-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 7
1742-the same fiscal year; 8
1743-
1744- (xiii) In fiscal year 2022, not less than an amount equal to 66.5% of the 9
1745-State’s General Fund appropriation per full–time equivalent student to the 4–year public 10
1746-institutions of higher education in the State as designated by the Commission for the 11
1747-purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 12
1748-the same fiscal year; and 13
1749-
1750- (xiv) In fiscal year 2023 and each fiscal year thereafter, not less than 14
1751-an amount equal to 68.5% of the State Funds per full –time equivalent student 15
1752-appropriation to the 4–year public institutions of higher education in the State as 16
1753-designated by the Commission for the purpose of administering the Joseph A. Sellinger 17
1754-Program under Title 17 of this article. 18
1755-
1756- (2) For purposes of this subsection, the State Funds per full–time 19
1757-equivalent student appropriation to the 4–year public institutions of higher education in 20
1758-the State for a fiscal year shall include: 21
1759-
1760- (i) Noncapital appropriations from the Higher Education 22
1761-Investment Fund; and 23
1762-
1763- (ii) Appropriations, regardless of where they are budgeted, 24
1764-designated for the general operation of 4–year public institutions of higher education in the 25
1765-State, including personnel–related appropriations. 26
1766-
1767- (3) Notwithstanding the provisions of paragraph (1) of this subsection, the 27
1768-total State operating fund appropriated to Baltimore City Community College under this 28
1769-section for each of fiscal years 2011 and 2012 shall be $40,187,695. 29
1770-
1771- (4) In fiscal year 2013, the total State operating funds appropriated to 30
1772-Baltimore City Community College under this section shall be $39,863,729. 31
1773-
1774- (5) IN FISCAL YEAR 2026, THE TOTAL STATE OPERATING FUNDS 32
1775-APPROPRIATED TO BALTIMORE CITY COMMUNITY COLLEGE UNDER THIS SE CTION 33
1776-SHALL BE $44,734,265. 34
1777- 38 HOUSE BILL 352
1500+ (iii) In fiscal year 2011, not less than an amount equal to 65.5% of the 1
1501+State’s General Fund appropriation per full–time equivalent student to the 4–year public 2
1502+institutions of higher education in the State as designated by the Commission for the 3
1503+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 4
1504+the same fiscal year; 5
1505+
1506+ (iv) In fiscal year 2012, not less than an amount equal to 63% of the 6
1507+State’s General Fund appropriation per full–time equivalent student to the 4–year public 7
1508+institutions of higher education in the State as designated by the Commission for the 8
1509+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 9
1510+the same fiscal year; 10
1511+
1512+ (v) In fiscal year 2014, an amount that is the greater of 61% of the 11
1513+State’s General Fund appropriation per full–time equivalent student to the 4–year public 12
1514+institutions of higher education in the State as designated by the Commission for the 13
1515+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 14
1516+the same fiscal year or $5,695.63 per full–time equivalent student; 15
1517+
1518+ (vi) In fiscal year 2015, an amount that is the greater of 61% of the 16
1519+State’s General Fund appropriation per full–time equivalent student to the 4–year public 17
1520+institutions of higher education in the State as designated by the Commission for the 18
1521+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 19
1522+the same fiscal year or $5,695.63 per full–time equivalent student; 20
1523+
1524+ (vii) In fiscal year 2016, an amount that is the greater of 58% of the 21
1525+State’s General Fund appropriation per full–time equivalent student to the 4–year public 22
1526+institutions of higher education in the State as designated by the Commission for the 23
1527+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 24
1528+the same fiscal year or $5,695.63 per full–time equivalent student; 25
1529+
1530+ (viii) In fiscal year 2017, an amount that is the greater of 58% of the 26
1531+State’s General Fund appropriation per full–time equivalent student to the 4–year public 27
1532+institutions of higher education in the State as designated by the Commission for the 28
1533+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 29
1534+the same fiscal year or $5,695.63 per full–time equivalent student; 30
1535+
1536+ (ix) In fiscal year 2018, not less than an amount equal to 60% of the 31
1537+State’s General Fund appropriation per full–time equivalent student to the 4–year public 32
1538+institutions of higher education in the State as designated by the Commission for the 33
1539+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 34
1540+the same fiscal year; 35
1541+
1542+ (x) In fiscal year 2019, not less than an amount equal to 61% of the 36
1543+State’s General Fund appropriation per full–time equivalent student to the 4–year public 37
1544+institutions of higher education in the State as designated by the Commission for the 38
1545+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 39
1546+the same fiscal year; 40 HOUSE BILL 352 33
1547+
1548+
1549+
1550+ (xi) In fiscal year 2020, not less than an amount equal to 62.5% of the 1
1551+State’s General Fund appropriation per full–time equivalent student to the 4–year public 2
1552+institutions of higher education in the State as designated by the Commission for the 3
1553+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 4
1554+the same fiscal year; 5
1555+
1556+ (xii) In fiscal year 2021, not less than an amount equal to 64.5% of the 6
1557+State’s General Fund appropriation per full–time equivalent student to the 4–year public 7
1558+institutions of higher education in the State as designated by the Commission for the 8
1559+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 9
1560+the same fiscal year; 10
1561+
1562+ (xiii) In fiscal year 2022, not less than an amount equal to 66.5% of the 11
1563+State’s General Fund appropriation per full–time equivalent student to the 4–year public 12
1564+institutions of higher education in the State as designated by the Commission for the 13
1565+purpose of administering the Joseph A. Sellinger Program under Title 17 of this article in 14
1566+the same fiscal year; and 15
1567+
1568+ (xiv) In fiscal year 2023 and each fiscal year thereafter, not less than 16
1569+an amount equal to 68.5% of the State Funds per full –time equivalent student 17
1570+appropriation to the 4–year public institutions of higher education in the State as 18
1571+designated by the Commission for the purpose of administering the Joseph A. Sellinger 19
1572+Program under Title 17 of this article. 20
1573+
1574+ (2) For purposes of this subsection, the State Funds per full–time 21
1575+equivalent student appropriation to the 4–year public institutions of higher education in 22
1576+the State for a fiscal year shall include: 23
1577+
1578+ (i) Noncapital appropriations from the Higher Education 24
1579+Investment Fund; and 25
1580+
1581+ (ii) Appropriations, regardless of where they are budgeted, 26
1582+designated for the general operation of 4–year public institutions of higher education in the 27
1583+State, including personnel–related appropriations. 28
1584+
1585+ (3) Notwithstanding the provisions of paragraph (1) of this subsection, the 29
1586+total State operating fund appropriated to Baltimore City Community College under this 30
1587+section for each of fiscal years 2011 and 2012 shall be $40,187,695. 31
1588+
1589+ (4) In fiscal year 2013, the total State operating funds appropriated to 32
1590+Baltimore City Community College under this section shall be $39,863,729. 33
1591+
1592+ (5) IN FISCAL YEAR 2026, THE TOTAL STATE OPERATING FUNDS 34
1593+APPROPRIATED TO BALTIMORE CITY COMMUNITY COLLEGE UNDER THIS SECTION 35
1594+SHALL BE $44,734,265. 36
1595+ 34 HOUSE BILL 352
17781596
17791597
17801598 (c) Notwithstanding subsection (b) of this section, the State appropriation to 1
17811599 Baltimore City Community College requested by the Governor may not be less than the 2
17821600 State appropriation to the College in the previous fiscal year. 3
17831601
17841602 18–3602. 4
17851603
17861604 (a) There is a program of Maryland Community College Promise Scholarships in 5
17871605 the State that are awarded under this subtitle. 6
17881606
17891607 (b) The purpose of the program is to provide tuition assistance for students to 7
17901608 attend a community college in the State. 8
17911609
17921610 18–3605. 9
17931611
17941612 (A) [The] THROUGH FISCAL YEAR 2025, THE Governor shall include an annual 10
17951613 appropriation of at least $15,000,000 in the State budget for the Commission to disburse 11
17961614 Maryland Community College Promise Scholarships under this subtitle. 12
17971615
17981616 (B) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , THE 13
17991617 GOVERNOR SHALL INCLUD E AN ANNUAL APPROPRI ATION OF AT LEAST $12,000,000 14
1800-$13,500,000 IN THE STATE BUDGET FOR THE COMMISSION TO DISBURS E 15
1801-MARYLAND COMMUNITY COLLEGE PROMISE SCHOLARSHIPS UNDER TH IS 16
1802-SUBTITLE. 17
1803-
1804-18–3701. 18
1805-
1806- (a) In this subtitle the following words have the meanings indicated. 19
1807-
1808- (f) “Program” means the Maryland Loan Assistance Repayment Program for 20
1809-Police Officers and Probation Agents. 21
1810-
1811-18–3704. 22
1812-
1813- (A) The FOR FISCAL YEAR 2025, THE Governor shall include in the annual 23
1814-budget bill an appropriation of at least [$5,000,000] $200,000 $500,000 for the Program. 24
1815-
1816- (B) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER, THE 25
1817-GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN APPROPRIA TION OF 26
1818-AT LEAST $2,000,000 FOR THE PROGRAM. 27
1819-
1820-18–3802. 28
1821-
1822- (a) There is a Maryland Police Officers and Probation Agents Scholarship 29
1823-Program. 30
1618+IN THE STATE BUDGET FOR THE COMMISSION TO DISBURS E MARYLAND 15
1619+COMMUNITY COLLEGE PROMISE SCHOLARSHIPS UNDER TH IS SUBTITLE. 16
1620+
1621+18–3701. 17
1622+
1623+ (a) In this subtitle the following words have the meanings indicated. 18
1624+
1625+ (f) “Program” means the Maryland Loan Assistance Repayment Program for 19
1626+Police Officers and Probation Agents. 20
1627+
1628+18–3704. 21
1629+
1630+ The Governor shall include in the annual budget bill an appropriation of at least 22
1631+[$5,000,000] $200,000 for the Program. 23
1632+
1633+18–3802. 24
1634+
1635+ (a) There is a Maryland Police Officers and Probation Agents Scholarship 25
1636+Program. 26
1637+
1638+ (b) The purpose of the program is to provide tuition assistance for students who 27
1639+are: 28
1640+
1641+ (1) Attending an eligible institution and enrolled in a degree program that 29
1642+would further the student’s intent to become a police officer or probation agent after 30
1643+graduation; or 31 HOUSE BILL 352 35
1644+
1645+
1646+
1647+ (2) Employed as a police officer or probation agent, attending an eligible 1
1648+institution, and enrolled in a degree program that would further the police officer’s or 2
1649+probation officer’s career. 3
1650+
1651+18–3806. 4
1652+
1653+ The Governor shall include in the annual budget bill an appropriation of at least 5
1654+[$5,000,000] $200,000 to the Commission to award scholarships under this subtitle[, and 6
1655+the Commission shall use: 7
1656+
1657+ (1) $2,500,000 for scholarships to students intending to become police 8
1658+officers or probation agents after graduation; and 9
1659+
1660+ (2) $2,500,000 for scholarships for existing police officers or probation 10
1661+agents to attend an eligible institution and remain a police officer or probation agent after 11
1662+graduation]. 12
1663+
1664+Article – Environment 13
1665+
1666+4–104. 14
1667+
1668+ (a) In this section, “responsible personnel” means any foreman, superintendent, 15
1669+or project engineer who is in charge of on–site clearing and grading operations or sediment 16
1670+control associated with a construction project. 17
1671+
1672+ (b) (1) After July 1, 1983, any applicant for sediment and erosion control plan 18
1673+approval shall certify to the appropriate jurisdiction that any responsible personnel 19
1674+involved in the construction project will have a certificate of attendance at a Department 20
1675+[of the Environment] approved training program for the control of sediment and erosion 21
1676+before beginning the project. 22
1677+
1678+ (2) A certificate shall be [valid]: 23
1679+
1680+ (I) VALID for a 3–year period[. A certificate shall be automatically]; 24
1681+AND 25
1682+
1683+ (II) AUTOMATICALLY renewed unless the Department [of the 26
1684+Environment] notifies the certificate holder that additional training is required. 27
1685+
1686+ (c) The appropriate governmental entity authorized to approve grading and 28
1687+sediment control plans may waive the requirement of this section for the responsible 29
1688+personnel on any project involving four or fewer residential units. 30
1689+ 36 HOUSE BILL 352
1690+
1691+
1692+ (d) Any person may develop and conduct a training program if the program 1
1693+content and instructor are approved by and meet the requirements set by the Department 2
1694+of the Environment. 3
1695+
1696+ (E) (1) THE DEPARTMENT MAY ESTABL ISH BY REGULATION A FEE FOR 4
1697+PROCESSING AND ISSUI NG THE CERTIFICATION . 5
1698+
1699+ (2) A FEE ESTABLISHED IN A CCORDANCE WITH THIS SUBSECTION 6
1700+SHALL BE SET AT A RA TE THAT PRODUCES FUN DS APPROXIMATELY THE SAME AS 7
1701+THE COST OF PROCESSI NG AND ISSUING THE C ERTIFICATION. 8
1702+
1703+ (3) THE DEPARTMENT SHALL DEPO SIT ANY FEE COLLECTE D IN 9
1704+ACCORDANCE WITH THI S SUBSECTION INTO TH E MARYLAND CLEAN WATER FUND 10
1705+ESTABLISHED UNDER § 9–320 OF THIS ARTICLE. 11
1706+
1707+5–203.1. 12
1708+
1709+ (a) (1) In this section the following words have the meanings indicated. 13
1710+
1711+ (6) “Major project” means a project that: 14
1712+
1713+ (i) Proposes to permanently impact 5,000 square feet or more of 15
1714+wetlands or waterways, including the 100–year floodplain; 16
1715+
1716+ (ii) Is located in an area identified as potentially impacting a 17
1717+nontidal wetland of special State concern by a geographical information system database 18
1718+that: 19
1719+
1720+ 1. Has been developed and maintained by the Department of 20
1721+Natural Resources; and 21
1722+
1723+ 2. Is used by the Department to screen incoming 22
1724+applications; or 23
1725+
1726+ (iii) Requires the issuance of a public notice by the Department. 24
1727+
1728+ (8) “Minor project” means a project that: 25
1729+
1730+ (i) Proposes to permanently impact less than 5,000 square feet of 26
1731+wetlands or waterways, including the 100–year floodplain; and 27
1732+
1733+ (ii) Does not meet the definition of a major project. 28
1734+
1735+ (9) “Residential activity” means a noncommercial activity that is conducted 29
1736+on residential property. 30
1737+ HOUSE BILL 352 37
1738+
1739+
1740+ (10) (i) “Residential property” means improved property that is used 1
1741+primarily as a residence or unimproved property that is zoned for use as a residence. 2
1742+
1743+ (ii) “Residential property” includes: 3
1744+
1745+ 1. Property owned by a homeowners’ association; and 4
1746+
1747+ 2. A condominium. 5
1748+
1749+ (iii) “Residential property” does not include: 6
1750+
1751+ 1. A commercial building; 7
1752+
1753+ 2. A marina; or 8
1754+
1755+ 3. A residential apartment complex or building. 9
1756+
1757+ (12) “TIER II HIGH QUALITY WATERSHED” MEANS THE LAND AND 10
1758+WATER AREAS THAT DRA IN TOWARD OR INTO A TIER II HIGH QUALITY WATERSHED 11
1759+AS DESIGNATED AND ID ENTIFIED IN A GEOGRA PHIC INFORMATION SYS TEM BY THE 12
1760+DEPARTMENT . 13
1761+
1762+ (b) (1) Except as provided under paragraphs (2), (3), [and] (6), AND (7) of this 14
1763+subsection, all applications for wetlands and waterways authorizations issued by the 15
1764+Department under §§ 5–503 and 5–906 of this title and §§ 16–202, 16–302, and 16–307 of 16
1765+this article or wetlands licenses issued by the Board of Public Works under § 16–202 of this 17
1766+article shall be accompanied by an application fee as follows: 18
1767+
1768+ (i) For an application for a minor project or general 19
1769+permit...............................................................................................................................[$750] 20
1770+$980; 21
1771+
1772+ (ii) For an application for a minor modification……………….. ..[$250] 22
1773+$330; 23
1774+
1775+ (iii) For an application for a major project with a proposed permanent 24
1776+impact of: 25
1777+
1778+ 1. Less than 1/4 acre…………………………………….. [$1,500] 26
1779+$1,950; 27
1780+
1781+ 2. At least 1/4 acre, but less than 1/2 acre…………....[$3,000] 28
1782+$3,890; 29
1783+
1784+ 3. At least 1/2 acre, but less than 3/4 acre………… ....[$4,500] 30
1785+$5,830; 31 38 HOUSE BILL 352
1786+
1787+
1788+
1789+ 4. At least 3/4 acre, but less than 1 acre…………… ....[$6,000] 1
1790+$7,780; and 2
1791+
1792+ 5. 1 acre or more.......the impact area in acres multiplied by 3
1793+[$7,500] $9,720; and 4
1794+
1795+ (iv) For an application for a major modification………………. [$1,500] 5
1796+$1,950. 6
1797+
1798+ (3) Except as provided in paragraph (4) of this subsection, the following 7
1799+shall be minor projects and subject to the appropriate application fee under [paragraph] 8
1800+PARAGRAPHS (1)(i) and (ii) AND (7)(I) of this subsection: 9
1801+
1802+ (i) A residential activity issued a permit under §§ 5–503 and 5–906 10
1803+of this title and §§ 16–202, 16–302, and 16–307 of this article; and 11
1804+
1805+ (ii) A mining activity undertaken on affected land as identified in a 12
1806+permit issued under Title 15 of this article. 13
1807+
1808+ (4) Subject to [paragraph] PARAGRAPHS (5) AND (7) of this subsection, 14
1809+an application for the following minor projects shall be accompanied by the following 15
1810+application fees: 16
1811+
1812+ (i) Installation of: 17
1813+
1814+ 1. One boat lift or hoist, not exceeding four boat lifts or hoists 18
1815+per pier; 19
1816+
1817+ 2. One personal watercraft lift or hoist, not exceeding six 20
1818+personal watercraft lifts or hoists per pier; or 21
1819+
1820+ 3. A combination of boat lifts or hoists and personal 22
1821+watercraft lifts or hoists, not exceeding six lifts or hoists per pier, of which not more than 23
1822+four lifts or hoists are boat lifts or hoists [$300] $385; 24
1823+
1824+ (ii) Installation of a maximum of six mooring pilings…………..[$300] 25
1825+$390; 26
1826+
1827+ (iii) In–kind repair and replacement of structures…………… ...[$300] 27
1828+$390; 28
1829+
1830+ (iv) Installation of a fixed or floating platform on an existing pier 29
1831+where the total platform area does not exceed 200 square feet………………………….. .[$300] 30
1832+$390; 31
18241833 HOUSE BILL 352 39
18251834
18261835
1827- (b) The purpose of the program is to provide tuition assistance for students who 1
1828-are: 2
1829-
1830- (1) Attending an eligible institution and enrolled in a degree program that 3
1831-would further the student’s intent to become a police officer or probation agent after 4
1832-graduation; or 5
1833-
1834- (2) Employed as a police officer or probation agent, attending an eligible 6
1835-institution, and enrolled in a degree program that would further the police officer’s or 7
1836-probation officer’s career. 8
1837-
1838-18–3806. 9
1839-
1840- (A) The FOR FISCAL YEAR 2025, THE Governor shall include in the annual 10
1841-budget bill an appropriation of at least [$5,000,000] $200,000 $500,000 to the 11
1842-Commission to award scholarships under this subtitle[, and the Commission shall use: 12
1843-
1844- (1) $2,500,000 for scholarships to students intending to become police 13
1845-officers or probation agents after graduation; and 14
1846-
1847- (2) $2,500,000 for scholarships for existing police officers or probation 15
1848-agents to attend an eligible institution and remain a police officer or probation agent after 16
1849-graduation]. 17
1850-
1851- (B) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , THE 18
1852-GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN APPROPRIA TION OF 19
1853-AT LEAST $2,000,000 TO THE COMMISSION TO AWARD S CHOLARSHIPS UNDER TH IS 20
1854-SUBTITLE. 21
1855-
1856-Article – Environment 22
1857-
1858-4–104. 23
1859-
1860- (a) In this section, “responsible personnel” means any foreman, superintendent, 24
1861-or project engineer who is in charge of on–site clearing and grading operations or sediment 25
1862-control associated with a construction project. 26
1863-
1864- (b) (1) After July 1, 1983, any applicant for sediment and erosion control plan 27
1865-approval shall certify to the appropriate jurisdiction that any responsible personnel 28
1866-involved in the construction project will have a certificate of attendance at a Department 29
1867-[of the Environment] approved training program for the control of sediment and erosion 30
1868-before beginning the project. 31
1869-
1870- (2) A certificate shall be [valid]: 32
1871- 40 HOUSE BILL 352
1872-
1873-
1874- (I) VALID for a 3–year period[. A certificate shall be automatically]; 1
1875-AND 2
1876-
1877- (II) AUTOMATICALLY renewed unless the Department [of the 3
1878-Environment] notifies the certificate holder that additional training is required. 4
1879-
1880- (c) The appropriate governmental entity authorized to approve grading and 5
1881-sediment control plans may waive the requirement of this section for the responsible 6
1882-personnel on any project involving four or fewer residential units. 7
1883-
1884- (d) Any person may develop and conduct a training program if the program 8
1885-content and instructor are approved by and meet the requirements set by the Department 9
1886-of the Environment. 10
1887-
1888- (E) (1) THE DEPARTMENT MAY ESTABLISH BY REGULATION A FEE FOR 11
1889-PROCESSING AND ISSUI NG THE CERTIFICATION . 12
1890-
1891- (2) A FEE ESTABLISHED IN A CCORDANCE WITH THIS SUBSECTION 13
1892-SHALL BE SET AT A RA TE THAT PRODUCES FUN DS APPROXIMATELY THE SAME AS 14
1893-THE COST OF PROCESSI NG AND ISSUING THE C ERTIFICATION. 15
1894-
1895- (3) THE DEPARTMENT SHALL DEPO SIT ANY FEE COLLECTE D IN 16
1896-ACCORDANCE WITH THIS SUBSECTION INTO THE MARYLAND CLEAN WATER FUND 17
1897-ESTABLISHED UNDER § 9–320 OF THIS ARTICLE. 18
1898-
1899-5–203.1. 19
1900-
1901- (a) (1) In this section the following words have the meanings indicated. 20
1902-
1903- (6) “Major project” means a project that: 21
1904-
1905- (i) Proposes to permanently impact 5,000 square feet or more of 22
1906-wetlands or waterways, including the 100–year floodplain; 23
1907-
1908- (ii) Is located in an area identified as potentially impacting a 24
1909-nontidal wetland of special State concern by a geographical information system database 25
1910-that: 26
1911-
1912- 1. Has been developed and maintained by the Department of 27
1913-Natural Resources; and 28
1914-
1915- 2. Is used by the Department to screen incoming 29
1916-applications; or 30
1917-
1918- (iii) Requires the issuance of a public notice by the Department. 31
1836+ (v) Construction of a nonhabitable structure that permanently 1
1837+impacts less than 1,000 square feet, such as a driveway, deck, pool, shed, or 2
1838+fence..................................................................................................................................[$300] 3
1839+$390; 4
1840+
1841+ (vi) Replacement of an existing bulkhead where the replacement 5
1842+bulkhead does not exceed more than 18 inches channelward of the existing 6
1843+structure...........................................................................................................................[$500] 7
1844+$650; and 8
1845+
1846+ (vii) In–kind repair and replacement of existing 9
1847+infrastructure...................................................................................................................[$500] 10
1848+$650. 11
1849+
1850+ (6) The application fee for a structural shoreline stabilization project 12
1851+located on or adjacent to a State–owned lake may not exceed [$250] $290. 13
1852+
1853+ (7) [The fees imposed under this subsection may not be modified without 14
1854+legislative enactment. 15
1855+
1856+ (8) (i) Subject to paragraph (7) of this subsection, the] EXCEPT AS 16
1857+PROVIDED IN PARAGRAP HS (2) AND (5) OF THIS SUBSECTION , ALL APPLICATIONS 17
1858+FOR WETLANDS AND WAT ERWAYS AUTHORIZATION S ISSUED BY THE DEPARTMENT 18
1859+FOR ACTIVITIES PROPO SED IN A TIER II HIGH QUALITY WATERSHED SHALL BE 19
1860+ACCOMPANIED BY AN AD DITIONAL APPLICATION FEE, AS FOLLOWS: 20
1861+
1862+ (I) FOR AN APPLICATION FO R A MINOR PROJECT OR MINOR 21
1863+MODIFICATION ………………………………………………………………………….. .$400; 22
1864+AND 23
1865+
1866+ (II) FOR AN APPLICATION FO R A MAJOR PROJECT OR MAJOR 24
1867+PROJECT MODIFICATION ……………………………………………………………. .$1,600. 25
1868+
1869+ (8) (I) THE Department may adjust the fees established under 26
1870+paragraphs (1), (4), [and] (6), AND (7) of this subsection to reflect changes in the consumer 27
1871+price index for all “urban consumers” for the expenditure category “all items not seasonally 28
1872+adjusted”, and for all regions. 29
1873+
1874+ (ii) The Annual Consumer Price Index for the period ending each 30
1875+December, as published by the Bureau of Labor Statistics of the U.S. Department of Labor, 31
1876+shall be used to adjust the fees established under paragraphs (1), (4), [and] (6), AND (7) of 32
1877+this subsection. 33
1878+
1879+ (III) THE DEPARTMENT SHALL ISSU E A PUBLIC NOTICE OF THE 34
1880+ADJUSTED FEES AT LEA ST 90 DAYS BEFORE THE NEW FEE RATES TAKE EFFEC T. 35 40 HOUSE BILL 352
1881+
1882+
1883+
1884+ (c) (1) There is a Wetlands and Waterways Program Fund. 1
1885+
1886+ (5) In accordance with subsection (e) of this section, the Department shall 2
1887+use the Wetlands and Waterways Program Fund for activities related to: 3
1888+
1889+ (i) The issuance of authorizations by the Department under §§ 4
1890+5–503 and 5–906 of this title and §§ 16–202, 16–302, and 16–307 of this article or the 5
1891+issuance of wetlands licenses by the Board of Public Works under § 16–202 of this article; 6
1892+
1893+ (ii) The management, conservation, protection, and preservation of 7
1894+the State’s wetlands and waterways resources, INCLUDING TIER II HIGH QUALITY 8
1895+WATERS AND TIER II HIGH QUALITY WATERSHEDS ; and 9
1896+
1897+ (iii) Program development associated with this title and Title 16 of 10
1898+this article, as provided by the State budget. 11
1899+
1900+ (d) On or before December 31 of each year, in accordance with § 2–1257 of the 12
1901+State Government Article, the Department shall prepare and submit an annual report to 13
1902+the House Environment and Transportation Committee, the House Appropriations 14
1903+Committee, the Senate [Education, Health, and Environmental Affairs Committee] 15
1904+EDUCATION, ENERGY, AND THE ENVIRONMENT COMMITTEE, and the Senate Budget 16
1905+and Taxation Committee on the Wetlands and Waterways Program Fund, including an 17
1906+accounting of financial receipts deposited into the Fund and expenditures from the Fund. 18
1907+
1908+ (e) The Department shall: 19
1909+
1910+ (1) Prioritize the use of the Wetlands and Waterways Program Fund to 20
1911+improve the level of service to the regulated community; 21
1912+
1913+ (2) Identify and implement measures that will reduce delays and 22
1914+duplication in the administration of the wetlands and waterways permit process, including 23
1915+the processing of applications for wetlands and waterways permits in accordance with § 24
1916+1–607 of this article; and 25
1917+
1918+ (3) In conjunction with the Department of Natural Resources, identify up 26
1919+to three types of structural shoreline stabilization practices that may be implemented on 27
1920+or adjacent to a State–owned lake. 28
1921+
1922+6–843. 29
1923+
1924+ (a) (1) Except as provided in this subsection and subsection (b) of this section, 30
1925+and in cooperation with the Department of Housing and Community Development, the 31
1926+State Department of Assessments and Taxation, and other appropriate governmental 32
1927+units, the Department shall provide for the collection of an annual fee for every rental 33
1928+dwelling unit in the State. 34
19191929 HOUSE BILL 352 41
19201930
19211931
1922- (8) “Minor project” means a project that: 1
1923-
1924- (i) Proposes to permanently impact less than 5,000 square feet of 2
1925-wetlands or waterways, including the 100–year floodplain; and 3
1926-
1927- (ii) Does not meet the definition of a major project. 4
1928-
1929- (9) “Residential activity” means a noncommercial activity that is conducted 5
1930-on residential property. 6
1931-
1932- (10) (i) “Residential property” means improved property that is used 7
1933-primarily as a residence or unimproved property that is zoned for use as a residence. 8
1934-
1935- (ii) “Residential property” includes: 9
1936-
1937- 1. Property owned by a homeowners’ association; and 10
1938-
1939- 2. A condominium. 11
1940-
1941- (iii) “Residential property” does not include: 12
1942-
1943- 1. A commercial building; 13
1944-
1945- 2. A marina; or 14
1946-
1947- 3. A residential apartment complex or building. 15
1948-
1949- (12) “TIER II HIGH QUALITY WATERSHED” MEANS THE LAND AND 16
1950-WATER AREAS THAT DRA IN TOWARD OR INTO A TIER II HIGH QUALITY WATERSHED 17
1951-AS DESIGNATED AND ID ENTIFIED IN A GEOGRA PHIC INFORMATION SYS TEM BY THE 18
1952-DEPARTMENT . 19
1953-
1954- (b) (1) Except as provided under paragraphs (2), (3), [and] (6), AND (7) of this 20
1955-subsection, all applications for wetlands and waterways authorizations issued by the 21
1956-Department under §§ 5–503 and 5–906 of this title and §§ 16–202, 16–302, and 16–307 of 22
1957-this article or wetlands licenses issued by the Board of Public Works under § 16–202 of this 23
1958-article shall be accompanied by an application fee as follows: 24
1959-
1960- (i) For an application for a minor project or general 25
1961-permit...............................................................................................................................[$750] 26
1962-$980; 27
1963-
1964- (ii) For an application for a minor modification.........................[$250] 28
1965-$330; 29
1966- 42 HOUSE BILL 352
1967-
1968-
1969- (iii) For an application for a major project with a proposed permanent 1
1970-impact of: 2
1971-
1972- 1. Less than 1/4 acre....................................................[$1,500] 3
1973-$1,950; 4
1974-
1975- 2. At least 1/4 acre, but less than 1/2 acre...................[$3,000] 5
1976-$3,890; 6
1977-
1978- 3. At least 1/2 acre, but less than 3/4 acre...................[$4,500] 7
1979-$5,830; 8
1980-
1981- 4. At least 3/4 acre, but less than 1 acre......................[$6,000] 9
1982-$7,780; and 10
1983-
1984- 5. 1 acre or more.......the impact area in acres multiplied by 11
1985-[$7,500] $9,720; and 12
1986-
1987- (iv) For an application for a major modification......................[$1,500] 13
1988-$1,950. 14
1989-
1990- (3) Except as provided in paragraph (4) of this subsection, the following 15
1991-shall be minor projects and subject to the appropriate application fee under [paragraph] 16
1992-PARAGRAPHS (1)(i) and (ii) AND (7)(I) of this subsection: 17
1993-
1994- (i) A residential activity issued a permit under §§ 5–503 and 5–906 18
1995-of this title and §§ 16–202, 16–302, and 16–307 of this article; and 19
1996-
1997- (ii) A mining activity undertaken on affected land as identified in a 20
1998-permit issued under Title 15 of this article. 21
1999-
2000- (4) Subject to [paragraph] PARAGRAPHS (5) AND (7) of this subsection, 22
2001-an application for the following minor projects shall be accompanied by the following 23
2002-application fees: 24
2003-
2004- (i) Installation of: 25
2005-
2006- 1. One boat lift or hoist, not exceeding four boat lifts or hoists 26
2007-per pier; 27
2008-
2009- 2. One personal watercraft lift or hoist, not exceeding six 28
2010-personal watercraft lifts or hoists per pier; or 29
2011- HOUSE BILL 352 43
2012-
2013-
2014- 3. A combination of boat lifts or hoists and personal 1
2015-watercraft lifts or hoists, not exceeding six lifts or hoists per pier, of which not more than 2
2016-four lifts or hoists are boat lifts or hoists [$300] $385; 3
2017-
2018- (ii) Installation of a maximum of six mooring pilings................[$300] 4
2019-$390; 5
2020-
2021- (iii) In–kind repair and replacement of structures.....................[$300] 6
2022-$390; 7
2023-
2024- (iv) Installation of a fixed or floating platform on an existing pier 8
2025-where the total platform area does not exceed 200 square feet.......................................[$300] 9
2026-$390; 10
2027-
2028- (v) Construction of a nonhabitable structure that permanently 11
2029-impacts less than 1,000 square feet, such as a driveway, deck, pool, shed, or 12
2030-fence..................................................................................................................................[$300] 13
2031-$390; 14
2032-
2033- (vi) Replacement of an existing bulkhead where the replacement 15
2034-bulkhead does not exceed more than 18 inches channelward of the existing 16
2035-structure...........................................................................................................................[$500] 17
2036-$650; and 18
2037-
2038- (vii) In–kind repair and replacement of existing 19
2039-infrastructure...................................................................................................................[$500] 20
2040-$650. 21
2041-
2042- (6) The application fee for a structural shoreline stabilization project 22
2043-located on or adjacent to a State–owned lake may not exceed [$250] $290. 23
2044-
2045- (7) [The fees imposed under this subsection may not be modified without 24
2046-legislative enactment. 25
2047-
2048- (8) (i) Subject to paragraph (7) of this subsection, the] EXCEPT AS 26
2049-PROVIDED IN PARAGRAP HS (2) AND (5) OF THIS SUBSECTION , ALL APPLICATIONS 27
2050-FOR WETLANDS AND WAT ERWAYS AUTHORIZATION S ISSUED BY THE DEPARTMENT 28
2051-FOR ACTIVITIES PROPO SED IN A TIER II HIGH QUALITY WATERSHED SHALL BE 29
2052-ACCOMPANIED BY AN AD DITIONAL APPLICAT ION FEE, AS FOLLOWS: 30
2053-
2054- (I) FOR AN APPLICATION FO R A MINOR PROJECT OR MINOR 31
2055-MODIFICATION ………………………………………………………………………… ...$400; 32
2056-AND 33
1932+ (2) [The annual fee for an affected property is $30] FOR AN AFFECTED 1
1933+PROPERTY, THE FEE: 2
1934+
1935+ (I) IS $120; AND 3
1936+
1937+ (II) SHALL BE COLLECTED BY THE DEPARTMENT ONCE EVERY 4
1938+2 YEARS. 5
1939+
1940+ (3) (i) Subject to the provisions of subparagraphs (ii) and (iii) of this 6
1941+paragraph, on or before December 31, 2000, the [annual] fee for a rental dwelling unit built 7
1942+after 1949 that is not an affected property is $5. After December 31, 2000, there is no 8
1943+[annual] fee for a rental dwelling unit built after 1949 that is not an affected property. 9
1944+
1945+ (ii) The owner of a rental dwelling unit built after 1949 that is not 10
1946+an affected property may not be required to pay the fee provided under this paragraph if 11
1947+the owner certifies to the Department that the rental dwelling unit is lead free pursuant to 12
1948+§ 6–804 of this subtitle. 13
1949+
1950+ (iii) An owner of a rental dwelling unit who submits a report to the 14
1951+Department that the rental dwelling unit is lead free pursuant to § 6–804 of this subtitle 15
1952+shall include a [$10] $50 processing fee with the report. 16
1953+
1954+ (b) The fees imposed under this section do not apply to any rental dwelling unit: 17
1955+
1956+ (1) Built after 1978; or 18
1957+
1958+ (2) Owned and operated by a unit of federal, State, or local government, or 19
1959+any public, quasi–public, or municipal corporation. 20
1960+
1961+ (c) (1) The fee imposed under this section shall be paid on or before December 21
1962+31, 1995, or the date of registration of the affected property under Part III of this subtitle 22
1963+and on or before December 31 [of each] EVERY OTHER year thereafter or according to a 23
1964+schedule established by the Department by regulation. 24
1965+
1966+ (2) THE DEPARTMENT MAY ESTABL ISH A PROTOCOL TO ST AGGER 25
1967+REGISTRATIONS OF AFF ECTED PROPERTY UNDER PART III OF THIS SUBTITLE TO 26
1968+EQUALLY DIVIDE REGIS TRATIONS OVER SEQUEN TIAL CALENDAR YEARS . 27
1969+
1970+ (d) An owner who fails to pay the fee imposed under this section is liable for a 28
1971+civil penalty of up to triple the amount of each registration fee unpaid that, together with 29
1972+all costs of collection, including reasonable attorney’s fees, shall be collected in a civil action 30
1973+in any court of competent jurisdiction. 31
1974+
1975+7–503. 32
1976+
1977+ (a) There is a Voluntary Cleanup Program in the Department. 33 42 HOUSE BILL 352
1978+
1979+
1980+
1981+7–506. 1
1982+
1983+ (a) (1) To participate in the Program, an applicant shall: 2
1984+
1985+ (i) Submit an application, on a form provided by the Department, 3
1986+that includes: 4
1987+
1988+ 1. Information demonstrating to the satisfaction of the 5
1989+Department that the contamination did not result from the applicant knowingly or willfully 6
1990+violating any law or regulation concerning controlled hazardous substances; 7
1991+
1992+ 2. Information demonstrating the person’s status as a 8
1993+responsible person or an inculpable person; 9
1994+
1995+ 3. Information demonstrating that the property is an eligible 10
1996+property as defined in § 7–501 of this subtitle; 11
1997+
1998+ 4. A detailed report with all available relevant information 12
1999+on environmental conditions including contamination at the eligible property known to the 13
2000+applicant at the time of the application; 14
2001+
2002+ 5. An environmental site assessment that includes: 15
2003+
2004+ A. Established Phase I site assessment standards and follows 16
2005+principles established by the American Society for Testing and Materials and that 17
2006+demonstrates to the satisfaction of the Department that the assessment has been conducted 18
2007+in accordance with those standards and principles; and 19
2008+
2009+ B. A Phase II site assessment unless the Department 20
2010+concludes, after review of the Phase I site assessment, that there is sufficient information 21
2011+to determine that there are no recognized environmental conditions, as defined by the 22
2012+American Society for Testing and Materials; and 23
2013+
2014+ 6. A description, in summary form, of a proposed voluntary 24
2015+cleanup project that includes the proposed cleanup criteria under § 7–508 of this subtitle 25
2016+and the proposed future use of the property, if appropriate; and 26
2017+
2018+ (ii) Subject to paragraph (2) of this subsection, pay to the 27
2019+Department: 28
2020+
2021+ 1. An initial application fee of [$6,000] $10,000 which the 29
2022+Department may reduce on a demonstration of financial hardship in accordance with 30
2023+subsection (b) of this section; 31
2024+
2025+ 2. An application fee of $2,000 for each application submitted 32
2026+subsequent to the initial application for the same property; [and] 33 HOUSE BILL 352 43
2027+
2028+
2029+
2030+ 3. An application fee of $2,000 for each application submitted 1
2031+subsequent to the initial application for contiguous or adjacent properties that are part of 2
2032+the same planned unit development or a similar development plan; AND 3
2033+
2034+ 4. IF THE DIRECT COSTS O F REVIEW OF THE 4
2035+APPLICATION AND ADMI NISTRATION AND OVERS IGHT OF THE RESPONSE ACTION 5
2036+PLAN EXCEED THE APPL ICATION FEE, THE ADDITIONAL COSTS INCURRED BY THE 6
2037+DEPARTMENT . 7
2038+
2039+ (2) If an applicant certifies that the applicant intends to use the eligible 8
2040+property to generate clean or renewable energy, the Department shall waive the fees 9
2041+required under paragraph (1)(ii) of this subsection. 10
2042+
2043+9–228. 11
2044+
2045+ (g) (1) (i) [Beginning on February 1, 1992,] THE DEPARTMENT SHALL 12
2046+ESTABLISH a tire recycling fee [shall] TO be imposed on the first sale of a new tire in the 13
2047+State by a tire dealer, including new tires sold as part of a new or used vehicle, trailer, farm 14
2048+implement, or other similar machinery. 15
2049+
2050+ (ii) A county, municipal corporation, or any agency of a county or 16
2051+municipal corporation may not impose any tax, fee, or other charge on the first sale of a 17
2052+new tire by a tire dealer. 18
2053+
2054+ (2) The tire recycling fee: 19
2055+
2056+ (I) SHALL BE SET AT $1 PER TIRE BEGINNING JANUARY 1, 20
2057+2026; 21
2058+
2059+ (II) SUBJECT TO ITEM (III) OF THIS PARA GRAPH, MAY BE 22
2060+ADJUSTED FOR INFLATI ON EVERY 2 FISCAL YEARS BASED O N THE CONSUMER 23
2061+PRICE INDEX, AS DETERMINED BY THE DEPARTMENT ; AND 24
2062+
2063+ [(i)] (III) May not exceed [$1.00] $2 per tire[; and 25
2064+
2065+ (ii) Shall be established by the Board of Public Works]. 26
2066+
2067+ (3) For a sale made by a tire dealer to a person who resells tires, the tire 27
2068+dealer shall separately state its recycling fees paid by the tire dealer on the invoice or other 28
2069+document of sale. 29
2070+
2071+ (4) (i) Each tire dealer shall: 30
2072+
2073+ 1. Pay the tire recycling fee; and 31
20572074 44 HOUSE BILL 352
20582075
20592076
2060- (II) FOR AN APPLICATION FO R A MAJOR PROJECT OR MAJOR 1
2061-PROJECT MODIFICATION …………………………………………………………… ..$1,600. 2
2062-
2063- (8) (I) THE Department may adjust the fees established under 3
2064-paragraphs (1), (4), [and] (6), AND (7) of this subsection to reflect changes in the consumer 4
2065-price index for all “urban consumers” for the expenditure category “all items not seasonally 5
2066-adjusted”, and for all regions. 6
2067-
2068- (ii) The Annual Consumer Price Index for the period ending each 7
2069-December, as published by the Bureau of Labor Statistics of the U.S. Department of Labor, 8
2070-shall be used to adjust the fees established under paragraphs (1), (4), [and] (6), AND (7) of 9
2071-this subsection. 10
2072-
2073- (III) THE DEPARTMENT SHALL ISSU E A PUBLIC NOTICE OF THE 11
2074-ADJUSTED FEES AT LEA ST 90 DAYS BEFORE THE NEW FEE RATES TAKE EFFEC T. 12
2075-
2076- (c) (1) There is a Wetlands and Waterways Program Fund. 13
2077-
2078- (5) In accordance with subsection (e) of this section, the Department shall 14
2079-use the Wetlands and Waterways Program Fund for activities related to: 15
2080-
2081- (i) The issuance of authorizations by the Department under §§ 16
2082-5–503 and 5–906 of this title and §§ 16–202, 16–302, and 16–307 of this article or the 17
2083-issuance of wetlands licenses by the Board of Public Works under § 16–202 of this article; 18
2084-
2085- (ii) The management, conservation, protection, and preservation of 19
2086-the State’s wetlands and waterways resources, INCLUDING TIER II HIGH QUALITY 20
2087-WATERS AND TIER II HIGH QUALITY WATERSHEDS ; and 21
2088-
2089- (iii) Program development associated with this title and Title 16 of 22
2090-this article, as provided by the State budget. 23
2091-
2092- (d) On or before December 31 of each year, in accordance with § 2–1257 of the 24
2093-State Government Article, the Department shall prepare and submit an annual report to 25
2094-the House Environment and Transportation Committee, the House Appropriations 26
2095-Committee, the Senate [Education, Health, and Environmental Affairs Committee] 27
2096-EDUCATION, ENERGY, AND THE ENVIRONMENT COMMITTEE, and the Senate Budget 28
2097-and Taxation Committee on the Wetlands and Waterways Program Fund, including an 29
2098-accounting of financial receipts deposited into the Fund and expenditures from the Fund. 30
2099-
2100- (e) The Department shall: 31
2101-
2102- (1) Prioritize the use of the Wetlands and Waterways Program Fund to 32
2103-improve the level of service to the regulated community; 33
2077+ 2. Complete and submit, under oath, a return and remit the 1
2078+fees to the Comptroller of the Treasury on or before the 21st day of the month that follows 2
2079+the month in which the sale was made, and for other periods and on other dates that the 3
2080+Comptroller specifies by regulation, including periods for which no fees were due. 4
2081+
2082+ (ii) For periods beginning after December 31, 2026, a person shall 5
2083+file a tire recycling fee return electronically. 6
2084+
2085+ (5) A tire dealer who timely files a tire recycling fee return and pays the 7
2086+tire recycling fees due is allowed, for the expense of administering and paying the fee, a 8
2087+credit equal to 0.6% of the gross amount of tire recycling fees that the tire dealer is to pay 9
2088+to the Comptroller. 10
2089+
2090+ (6) If the amount of the tire recycling fee is separately stated in a retail 11
2091+sale, the tire recycling fee is not subject to any tax under Title 11 of the Tax – General 12
2092+Article or Title 13 of the Transportation Article. 13
2093+
2094+ (7) At the end of each quarter, the Comptroller shall forward all tire 14
2095+recycling fees to the Used Tire Cleanup and Recycling Fund, less the costs of 15
2096+administration. 16
2097+
2098+ (8) Except to the extent they are inconsistent with this subsection, the 17
2099+provisions of Title 13 of the Tax – General Article applicable to the sales and use tax shall 18
2100+govern the administration, collection, and enforcement of the tire recycling fee under this 19
2101+subsection. 20
2102+
2103+ (9) The Comptroller: 21
2104+
2105+ (i) Shall administer the tire recycling fee; and 22
2106+
2107+ (ii) May adopt any regulations that are necessary or appropriate to 23
2108+administer, collect, and enforce the tire recycling fee. 24
2109+
2110+9–274. 25
2111+
2112+ (a) The State Used Tire Cleanup and Recycling Fund shall consist of moneys 26
2113+made available under: 27
2114+
2115+ (1) Loan authorizations; 28
2116+
2117+ (2) Funds appropriated in the State budget; 29
2118+
2119+ (3) Fees collected for the sale of tires by retail dealers under § 9–228(g) of 30
2120+this subtitle; or 31
2121+
2122+ (4) Bond and security forfeitures collected under § 9–228(k) of this subtitle. 32
21042123 HOUSE BILL 352 45
21052124
21062125
2107- (2) Identify and implement measures that will reduce delays and 1
2108-duplication in the administration of the wetlands and waterways permit process, including 2
2109-the processing of applications for wetlands and waterways permits in accordance with § 3
2110-1–607 of this article; and 4
2111-
2112- (3) In conjunction with the Department of Natural Resources, identify up 5
2113-to three types of structural shoreline stabilization practices that may be implemented on 6
2114-or adjacent to a State–owned lake. 7
2115-
2116-6–843. 8
2117-
2118- (a) (1) Except as provided in this subsection and subsection (b) of this section, 9
2119-and in cooperation with the Department of Housing and Community Development, the 10
2120-State Department of Assessments and Taxation, and other appropriate governmental 11
2121-units, the Department shall provide for the collection of an annual fee for every rental 12
2122-dwelling unit in the State. 13
2123-
2124- (2) [The annual fee for an affected property is $30] FOR AN AFFECTED 14
2125-PROPERTY, THE FEE: 15
2126-
2127- (I) IS $120 $75; AND 16
2128-
2129- (II) SHALL BE COLLECTED BY THE DEPARTMENT ONCE EVERY 17
2130-2 YEARS. 18
2131-
2132- (3) (i) Subject to the provisions of subparagraphs (ii) and (iii) of this 19
2133-paragraph, on or before December 31, 2000, the [annual] fee for a rental dwelling unit built 20
2134-after 1949 that is not an affected property is $5. After December 31, 2000, there is no 21
2135-[annual] fee for a rental dwelling unit built after 1949 that is not an affected property. 22
2136-
2137- (ii) The owner of a rental dwelling unit built after 1949 that is not 23
2138-an affected property may not be required to pay the fee provided under this paragraph if 24
2139-the owner certifies to the Department that the rental dwelling unit is lead free pursuant to 25
2140-§ 6–804 of this subtitle. 26
2141-
2142- (iii) An owner of a rental dwelling unit who submits a report to the 27
2143-Department that the rental dwelling unit is lead free pursuant to § 6–804 of this subtitle 28
2144-shall include a [$10] $50 $30 processing fee with the report. 29
2145-
2146- (b) The fees imposed under this section do not apply to any rental dwelling unit: 30
2147-
2148- (1) Built after 1978; or 31
2149-
2150- (2) Owned and operated by a unit of federal, State, or local government, or 32
2151-any public, quasi–public, or municipal corporation. 33
2152- 46 HOUSE BILL 352
2153-
2154-
2155- (c) (1) The fee imposed under this section shall be paid on or before December 1
2156-31, 1995, or the date of registration of the affected property under Part III of this subtitle 2
2157-and on or before December 31 [of each] EVERY OTHER year thereafter or according to a 3
2158-schedule established by the Department by regulation. 4
2159-
2160- (2) THE DEPARTMENT MAY ESTABL ISH A PROTOCOL TO ST AGGER 5
2161-REGISTRATIONS OF AFF ECTED PROPERTY UNDER PART III OF THIS SUBTITLE TO 6
2162-EQUALLY DIVIDE REGIS TRATIONS OVER SEQUEN TIAL CALENDAR YEARS . 7
2163-
2164- (d) An owner who fails to pay the fee imposed under this section is liable for a 8
2165-civil penalty of up to triple the amount of each registration fee unpaid that, together with 9
2166-all costs of collection, including reasonable attorney’s fees, shall be collected in a civil action 10
2167-in any court of competent jurisdiction. 11
2168-
2169-7–503. 12
2170-
2171- (a) There is a Voluntary Cleanup Program in the Department. 13
2172-
2173-7–506. 14
2174-
2175- (a) (1) To participate in the Program, an applicant shall: 15
2176-
2177- (i) Submit an application, on a form provided by the Department, 16
2178-that includes: 17
2179-
2180- 1. Information demonstrating to the satisfaction of the 18
2181-Department that the contamination did not result from the applicant knowingly or willfully 19
2182-violating any law or regulation concerning controlled hazardous substances; 20
2183-
2184- 2. Information demonstrating the person’s status as a 21
2185-responsible person or an inculpable person; 22
2186-
2187- 3. Information demonstrating that the property is an eligible 23
2188-property as defined in § 7–501 of this subtitle; 24
2189-
2190- 4. A detailed report with all available relevant information 25
2191-on environmental conditions including contamination at the eligible property known to the 26
2192-applicant at the time of the application; 27
2193-
2194- 5. An environmental site assessment that includes: 28
2195-
2196- A. Established Phase I site assessment standards and follows 29
2197-principles established by the American Society for Testing and Materials and that 30
2198-demonstrates to the satisfaction of the Department that the assessment has been conducted 31
2199-in accordance with those standards and principles; and 32
2200- HOUSE BILL 352 47
2201-
2202-
2203- B. A Phase II site assessment unless the Department 1
2204-concludes, after review of the Phase I site assessment, that there is sufficient information 2
2205-to determine that there are no recognized environmental conditions, as defined by the 3
2206-American Society for Testing and Materials; and 4
2207-
2208- 6. A description, in summary form, of a proposed voluntary 5
2209-cleanup project that includes the proposed cleanup criteria under § 7–508 of this subtitle 6
2210-and the proposed future use of the property, if appropriate; and 7
2211-
2212- (ii) Subject to paragraph (2) of this subsection, pay to the 8
2213-Department: 9
2214-
2215- 1. An initial application fee of [$6,000] $10,000 which the 10
2216-Department may reduce on a demonstration of financial hardship in accordance with 11
2217-subsection (b) of this section; 12
2218-
2219- 2. An application fee of $2,000 for each application submitted 13
2220-subsequent to the initial application for the same property; [and] 14
2221-
2222- 3. An application fee of $2,000 for each application submitted 15
2223-subsequent to the initial application for contiguous or adjacent properties that are part of 16
2224-the same planned unit development or a similar development plan; AND 17
2225-
2226- 4. IF THE DIRECT COSTS O F REVIEW OF THE 18
2227-APPLICATION AND ADMI NISTRATION AND OVERS IGHT OF THE RESPONSE ACTION 19
2228-PLAN EXCEED THE APPL ICATION FEE, THE ADDITIONAL COSTS INCURRED BY THE 20
2229-DEPARTMENT . 21
2230-
2231- (2) If an applicant certifies that the applicant intends to use the eligible 22
2232-property to generate clean or renewable energy, the Department shall waive the fees 23
2233-required under paragraph (1)(ii) of this subsection. 24
2234-
2235-9–228. 25
2236-
2237- (g) (1) (i) [Beginning on February 1, 1992,] THE DEPARTMENT SHALL 26
2238-ESTABLISH a tire recycling fee [shall] TO be imposed on the first sale of a new tire in the 27
2239-State by a tire dealer, including new tires sold as part of a new or used vehicle, trailer, farm 28
2240-implement, or other similar machinery. 29
2241-
2242- (ii) A county, municipal corporation, or any agency of a county or 30
2243-municipal corporation may not impose any tax, fee, or other charge on the first sale of a 31
2244-new tire by a tire dealer. 32
2245-
2246- (2) The tire recycling fee: 33
2126+ (b) (1) The Fund is limited to a maximum of $10,000,000. 1
2127+
2128+ (2) If the sum of unallocated funds in the Fund and the projected fees for 2
2129+the next fiscal year exceeds $10,000,000, the [Board of Public Works] DEPARTMENT shall 3
2130+adjust the fees for the next fiscal year on a pro rata basis so that the sum of unallocated 4
2131+and actual fees does not exceed $10,000,000. 5
2132+
2133+15–807. 6
2134+
2135+ (a) Except as otherwise provided in this subtitle, a person may not engage in 7
2136+surface mining within the State without first obtaining a surface mining license. 8
2137+
2138+ (b) (1) An application for a license shall be in writing and on a form prepared 9
2139+and furnished by the Department. 10
2140+
2141+ (2) If the application is made by a corporation, partnership, or association 11
2142+[it], THE APPLICATION shall contain information concerning its officers, directors, and 12
2143+principal owners, as the Department reasonably requires. 13
2144+
2145+ (c) (1) The application shall be accompanied by a [$300] $500 fee. [The] 14
2146+
2147+ (2) (I) A LICENSE RENEWAL FEE IS $300. 15
2148+
2149+ (II) A license shall be renewable annually[, and the renewal fee is 16
2150+$150]. 17
2151+
2152+ (III) The application for renewal shall be made annually by January 18
2153+1. 19
2154+
2155+ (d) The Department may not issue any new surface mining license or renew any 20
2156+existing surface mining license to any person if it finds, after investigation, that the 21
2157+applicant has failed and continues to fail to comply with any of the provisions of this 22
2158+subtitle. 23
2159+
2160+ (f) (1) Any person who violates the provisions of this section is guilty of a 24
2161+misdemeanor and, on conviction, is subject to a fine of not more than $10,000. 25
2162+
2163+ (2) The fine shall be paid to the Surface Mined Land Reclamation Fund. 26
2164+
2165+15–808. 27
2166+
2167+ (a) A licensee may not engage in surface mining within the State except on 28
2168+affected land that is covered by a valid surface mining permit. 29
2169+
2170+ (c) A permit may cover more than one tract of land, if the tracts are contiguous 30
2171+and are described in the application. 31 46 HOUSE BILL 352
2172+
2173+
2174+
2175+ (f) (1) The fee for an original permit shall be [$12 for each acre of affected land 1
2176+for each year of operation requested, but the fee may not exceed $1,000 per year]: 2
2177+
2178+ (I) $25 FOR EACH ACRE OF AFF ECTED LAND FOR EACH YEA R OF 3
2179+OPERATION, NOT TO EXCEED $5,000; AND 4
2180+
2181+ (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 5
2182+SUBSECTION, 1 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 6
2183+
2184+ (2) THE PER TON OF MATERI AL SOLD FEE IN PARAG RAPH (1) OF THIS 7
2185+SUBSECTION SHAL L BE INCREASED BY .25 CENT PER TON IN FISC AL YEAR 2028 AND 8
2186+EVERY 2 FISCAL YEARS THEREAF TER. 9
2187+
2188+ (g) The fee shall be paid annually during the term of the permit. 10
2189+
2190+ (h) (1) If the term of the permit exceeds 5 years, the permittee shall pay 11
2191+additional fees, based on the formula in subsection (f) of this section for each 5–year portion 12
2192+of the term of the permit. These additional fees shall be paid to the Department within 1 13
2193+year before the completion of each 5–year portion of the term of the permit. 14
2194+
2195+ (2) Any permit that was granted on or before June 30, 1985, is not subject 15
2196+to the additional fees required by paragraph (1) of this subsection until the time of 16
2197+modification or renewal of the permit under §§ 15–815 and 15–816 of this subtitle. 17
2198+
2199+ (i) In addition, before a surface mining permit is issued the applicant shall pay a 18
2200+special reclamation fee of $30 for each acre of land affected. The payment shall be based on 19
2201+the same number of acres as that for which bond is required. 20
2202+
2203+ (k) (1) Any person who violates the provisions of this section or who knowingly 21
2204+or intentionally has filed false information in the application for a permit, or who has not 22
2205+fully complied with all provisions and requirements of the permit, is guilty of a 23
2206+misdemeanor, and, on conviction, is subject to a fine of: 24
2207+
2208+ (i) Not more than $25,000; and 25
2209+
2210+ (ii) An amount sufficient to cover the cost of reclaiming the affected 26
2211+land. 27
2212+
2213+ (2) The fine and any payment for reclamation shall be paid into the Surface 28
2214+Mined Land Reclamation Fund. 29
2215+
2216+15–815. 30
2217+
2218+ (a) (1) Any permittee engaged in surface mining under a surface mining 31
2219+permit may apply at any time for modification of the permit. 32 HOUSE BILL 352 47
2220+
2221+
2222+
2223+ (2) The application shall be in writing on forms furnished by the 1
2224+Department and fully state the information called for. 2
2225+
2226+ (3) [In addition, the] THE applicant may be required to furnish [other] 3
2227+ADDITIONAL information THAT the Department reasonably deems necessary to enforce 4
2228+this subtitle. [However, it is not necessary to resubmit information which has not changed 5
2229+since the original application, if the applicant so states in writing] 6
2230+
2231+ (4) IF AN APPLICANT STATE S IN WRITING THAT IN FORMATION HAS 7
2232+NOT CHANGED SINCE TH E ORIGINAL APPLICATI ON, THE APPLICANT IS NOT 8
2233+REQUIRED TO RESUBMIT THAT INFORMATION . 9
2234+
2235+ (b) (1) A modification under this section may affect [the]: 10
2236+
2237+ (I) THE land area covered by the permit[, the]; 11
2238+
2239+ (II) THE approved mining and reclamation plan coupled with the 12
2240+permit[, or other]; OR 13
2241+
2242+ (III) OTHER terms and conditions of the permit. 14
2243+
2244+ (2) (I) A permit may be modified to include land contiguous to the 15
2245+existing affected land, but not other lands. 16
2246+
2247+ (II) The mining and reclamation plan may be modified in any 17
2248+manner, if the Department determines that the modified plan fully meets the standards 18
2249+set forth in § 15–822 of this subtitle and that the modifications would be generally 19
2250+consistent with the bases for the issuance of the original permit. 20
2251+
2252+ (III) Other terms and conditions may be modified only if the 21
2253+Department determines that the permit as modified would meet the requirements of §§ 22
2254+15–808 and 15–810 of this subtitle. [No] 23
2255+
2256+ (IV) A modification may NOT extend the expiration date of any 24
2257+permit issued under this subtitle. 25
2258+
2259+ (c) Except as otherwise provided in subsection (d) of this section, a [$100] $200 26
2260+fee shall be charged for a permit modification. 27
2261+
2262+ (d) (1) In addition to the fee required in subsection (c) of this section, a fee shall 28
2263+be charged equal to [$12 for each additional acre of affected land over and above the amount 29
2264+of land covered in the original permit, for each year of operation]: 30
22472265 48 HOUSE BILL 352
22482266
22492267
2250- (I) SHALL BE SET AT $1 PER TIRE BEGINNING JANUARY 1, 1
2251-2026; 2
2252-
2253- (II) SUBJECT TO ITEM (III) OF THIS PARAGRAPH , MAY BE 3
2254-ADJUSTED FOR INFLATI ON EVERY 2 FISCAL YEARS BASED O N THE CONSUMER 4
2255-PRICE INDEX, AS DETERMINED BY THE DEPARTMENT ; AND 5
2256-
2257- [(i)] (III) May not exceed [$1.00] $2 per tire[; and 6
2258-
2259- (ii) Shall be established by the Board of Public Works]. 7
2260-
2261- (3) For a sale made by a tire dealer to a person who resells tires, the tire 8
2262-dealer shall separately state its recycling fees paid by the tire dealer on the invoice or other 9
2263-document of sale. 10
2264-
2265- (4) (i) Each tire dealer shall: 11
2266-
2267- 1. Pay the tire recycling fee; and 12
2268-
2269- 2. Complete and submit, under oath, a return and remit the 13
2270-fees to the Comptroller of the Treasury on or before the 21st day of the month that follows 14
2271-the month in which the sale was made, and for other periods and on other dates that the 15
2272-Comptroller specifies by regulation, including periods for which no fees were due. 16
2273-
2274- (ii) For periods beginning after December 31, 2026, a person shall 17
2275-file a tire recycling fee return electronically. 18
2276-
2277- (5) A tire dealer who timely files a tire recycling fee return and pays the 19
2278-tire recycling fees due is allowed, for the expense of administering and paying the fee, a 20
2279-credit equal to 0.6% of the gross amount of tire recycling fees that the tire dealer is to pay 21
2280-to the Comptroller. 22
2281-
2282- (6) If the amount of the tire recycling fee is separately stated in a retail 23
2283-sale, the tire recycling fee is not subject to any tax under Title 11 of the Tax – General 24
2284-Article or Title 13 of the Transportation Article. 25
2285-
2286- (7) At the end of each quarter, the Comptroller shall forward all tire 26
2287-recycling fees to the Used Tire Cleanup and Recycling Fund, less the costs of 27
2288-administration. 28
2289-
2290- (8) Except to the extent they are inconsistent with this subsection, the 29
2291-provisions of Title 13 of the Tax – General Article applicable to the sales and use tax shall 30
2292-govern the administration, collection, and enforcement of the tire recycling fee under this 31
2293-subsection. 32
2294-
2295- (9) The Comptroller: 33 HOUSE BILL 352 49
2296-
2297-
2298-
2299- (i) Shall administer the tire recycling fee; and 1
2300-
2301- (ii) May adopt any regulations that are necessary or appropriate to 2
2302-administer, collect, and enforce the tire recycling fee. 3
2303-
2304-9–274. 4
2305-
2306- (a) The State Used Tire Cleanup and Recycling Fund shall consist of moneys 5
2307-made available under: 6
2308-
2309- (1) Loan authorizations; 7
2310-
2311- (2) Funds appropriated in the State budget; 8
2312-
2313- (3) Fees collected for the sale of tires by retail dealers under § 9–228(g) of 9
2314-this subtitle; or 10
2315-
2316- (4) Bond and security forfeitures collected under § 9–228(k) of this subtitle. 11
2317-
2318- (b) (1) The Fund is limited to a maximum of $10,000,000. 12
2319-
2320- (2) If the sum of unallocated funds in the Fund and the projected fees for 13
2321-the next fiscal year exceeds $10,000,000, the [Board of Public Works] DEPARTMENT shall 14
2322-adjust the fees for the next fiscal year on a pro rata basis so that the sum of unallocated 15
2323-and actual fees does not exceed $10,000,000. 16
2324-
2325-15–807. 17
2326-
2327- (a) Except as otherwise provided in this subtitle, a person may not engage in 18
2328-surface mining within the State without first obtaining a surface mining license. 19
2329-
2330- (b) (1) An application for a license shall be in writing and on a form prepared 20
2331-and furnished by the Department. 21
2332-
2333- (2) If the application is made by a corporation, partnership, or association 22
2334-[it], THE APPLICATION shall contain information concerning its officers, directors, and 23
2335-principal owners, as the Department reasonably requires. 24
2336-
2337- (c) (1) The application shall be accompanied by a [$300] $500 $400 fee. [The] 25
2338-
2339- (2) (I) A LICENSE RENEWAL FEE IS $300 $150. 26
2340-
2341- (II) A license shall be renewable annually[, and the renewal fee is 27
2342-$150]. 28
2268+ (I) $25 FOR EACH ADDITIONAL ACRE OF AFFECTED LAN D OVER 1
2269+AND ABOVE THE AMOUNT OF LAND COVERED IN T HE ORIGINAL PERMIT F OR EACH 2
2270+YEAR OF OPERATION, NOT TO EXCEED $5,000; AND 3
2271+
2272+ (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 4
2273+SUBSECTION, 1 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 5
2274+
2275+ (2) [The additional fee may not exceed $1,000 per year] THE PER TON OF 6
2276+MATERIAL SOLD FEE IN PARAGRAPH (1) OF THIS SUBSECTION S HALL BE INCREASED 7
2277+BY .25 CENT PER TON IN FISC AL YEAR 2028 AND EVERY 2 FISCAL YEARS 8
2278+THEREAFTER . 9
2279+
2280+ (e) The Department shall approve and grant the permit modification requested 10
2281+as expeditiously as possible but not later than 30 days after the application forms or any 11
2282+supplemental information required are filed with the Department. 12
2283+
2284+ (f) The Department may deny the permit modification on finding: 13
2285+
2286+ (1) An uncorrected violation of the type listed in § 15–810(b)(7) of this 14
2287+subtitle; 15
2288+
2289+ (2) Failure to submit an adequate mining and reclamation plan in light of 16
2290+conditions existing at the time of the modification; or 17
2291+
2292+ (3) Failure or refusal to pay the modification fee. 18
2293+
2294+ (g) If the Department denies an application to modify a permit, the Department 19
2295+shall give the permittee written notice of: 20
2296+
2297+ (1) The Department’s determination; 21
2298+
2299+ (2) Any changes in the application which would make it acceptable; and 22
2300+
2301+ (3) The permittee’s right to a hearing at a stated time and place. 23
2302+
2303+ (h) The date for the hearing may not be less than 15 days nor more than 30 days 24
2304+after the date of the notice unless the Department and the permittee mutually agree on 25
2305+another date. 26
2306+
2307+15–816. 27
2308+
2309+ (a) (1) The procedure to be followed and standards to be applied in renewing a 28
2310+permit shall be the same as those for the initial application for a permit[, except that it is 29
2311+not necessary to resubmit information which has not changed since the time of the original 30
2312+application, if the applicant so states in writing. However, the applicant may be required]. 31
2313+ HOUSE BILL 352 49
2314+
2315+
2316+ (2) IF AN APPLICANT STATE S IN WRITING THAT IN FORMATION HAS 1
2317+NOT CHANGED SINCE TH E ORIGINAL APPLICATI ON, THE APPLICANT IS NOT 2
2318+REQUIRED TO RESUBMIT THAT INFORMATION . 3
2319+
2320+ (3) THE DEPARTMENT MAY REQUIR E AN APPLICANT to furnish other 4
2321+information the Department deems necessary to evaluate the renewal request. 5
2322+
2323+ (4) In the absence of any changes in legal requirements for the issuance of 6
2324+a permit since the date on which the original permit was issued, the only basis for the denial 7
2325+of a renewal permit shall be: 8
2326+
2327+ [(1)] (I) An uncorrected violation of the type listed in § 15–810(b)(7) of 9
2328+this subtitle; 10
2329+
2330+ [(2)] (II) Failure to submit an adequate mining and reclamation plan in 11
2331+light of conditions existing at the time of renewal; or 12
2332+
2333+ [(3)] (III) Failure or refusal to pay the renewal fee. 13
2334+
2335+ (b) Application for a renewal of a permit cannot be made any earlier than 1 year 14
2336+prior to the expiration date of the original permit. 15
2337+
2338+ (c) (1) Except as otherwise provided in subsection (d) of this section, the fee to 16
2339+be charged for a permit renewal shall be [$12 for each acre of affected land for each year of 17
2340+operation, but not exceeding $1,000 per year]: 18
2341+
2342+ (I) $25 FOR EACH ACRE OF AFF ECTED LAND FOR EACH YEAR OF 19
2343+OPERATION, NOT TO EXCEED $5,000; AND 20
2344+
2345+ (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 21
2346+SUBSECTION, 1 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 22
2347+
2348+ (2) THE PER TON OF MATERI AL SOLD FEE IN PARAG RAPH (1) OF THIS 23
2349+SUBSECTION SHALL BE INCREASED BY .25 CENT PER TON IN FISC AL YEAR 2028 AND 24
2350+EVERY 2 FISCAL YEARS THEREAF TER. 25
2351+
2352+ (d) The fee shall be paid annually during the term of the permit. 26
2353+
2354+ (e) (1) If the term of a permit which is renewed exceeds 5 years, the permittee 27
2355+shall pay additional fees, based on the formula in subsection (c) of this section, for each 28
2356+5–year portion of the term of the renewed permit. 29
2357+
2358+ (2) These additional fees shall be paid to the Department within 1 year 30
2359+before the completion of any 5–year portion of the term of the permit. 31
23432360 50 HOUSE BILL 352
23442361
23452362
2346- (III) The application for renewal shall be made annually by January 1
2347-1. 2
2348-
2349- (d) The Department may not issue any new surface mining license or renew any 3
2350-existing surface mining license to any person if it finds, after investigation, that the 4
2351-applicant has failed and continues to fail to comply with any of the provisions of this 5
2352-subtitle. 6
2353-
2354- (f) (1) Any person who violates the provisions of this section is guilty of a 7
2355-misdemeanor and, on conviction, is subject to a fine of not more than $10,000. 8
2356-
2357- (2) The fine shall be paid to the Surface Mined Land Reclamation Fund. 9
2358-
2359-15–808. 10
2360-
2361- (a) A licensee may not engage in surface mining within the State except on 11
2362-affected land that is covered by a valid surface mining permit. 12
2363-
2364- (c) A permit may cover more than one tract of land, if the tracts are contiguous 13
2365-and are described in the application. 14
2366-
2367- (f) (1) The fee for an original permit shall be [$12 for each acre of affected land 15
2368-for each year of operation requested, but the fee may not exceed $1,000 per year]: 16
2369-
2370- (I) $25 $18.50 FOR EACH ACRE OF AFF ECTED LAND FOR EACH 17
2371-YEAR OF OPERATION , NOT TO EXCEED $5,000 $3,000; AND 18
2372-
2373- (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 19
2374-SUBSECTION, 1 0.50 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 20
2375-
2376- (2) THE PER TON OF MATERI AL SOLD FEE IN PARAG RAPH (1) OF THIS 21
2377-SUBSECTION SHALL BE INCREASED BY .25 0.13 CENT PER TON IN FISC AL YEAR 2028 22
2378-AND EVERY 2 FISCAL YEARS THEREAF TER. 23
2379-
2380- (g) The fee shall be paid annually during the term of the permit. 24
2381-
2382- (h) (1) If the term of the permit exceeds 5 years, the permittee shall pay 25
2383-additional fees, based on the formula in subsection (f) of this section for each 5–year portion 26
2384-of the term of the permit. These additional fees shall be paid to the Department within 1 27
2385-year before the completion of each 5–year portion of the term of the permit. 28
2386-
2387- (2) Any permit that was granted on or before June 30, 1985, is not subject 29
2388-to the additional fees required by paragraph (1) of this subsection until the time of 30
2389-modification or renewal of the permit under §§ 15–815 and 15–816 of this subtitle. 31
2390- HOUSE BILL 352 51
2391-
2392-
2393- (i) In addition, before a surface mining permit is issued the applicant shall pay a 1
2394-special reclamation fee of $30 for each acre of land affected. The payment shall be based on 2
2395-the same number of acres as that for which bond is required. 3
2396-
2397- (k) (1) Any person who violates the provisions of this section or who knowingly 4
2398-or intentionally has filed false information in the application for a permit, or who has not 5
2399-fully complied with all provisions and requirements of the permit, is guilty of a 6
2400-misdemeanor, and, on conviction, is subject to a fine of: 7
2401-
2402- (i) Not more than $25,000; and 8
2403-
2404- (ii) An amount sufficient to cover the cost of reclaiming the affected 9
2405-land. 10
2406-
2407- (2) The fine and any payment for reclamation shall be paid into the Surface 11
2408-Mined Land Reclamation Fund. 12
2409-
2410-15–815. 13
2411-
2412- (a) (1) Any permittee engaged in surface mining under a surface mining 14
2413-permit may apply at any time for modification of the permit. 15
2414-
2415- (2) The application shall be in writing on forms furnished by the 16
2416-Department and fully state the information called for. 17
2417-
2418- (3) [In addition, the] THE applicant may be required to furnish [other] 18
2419-ADDITIONAL information THAT the Department reasonably deems necessary to enforce 19
2420-this subtitle. [However, it is not necessary to resubmit information which has not changed 20
2421-since the original application, if the applicant so states in writing] 21
2422-
2423- (4) IF AN APPLICANT STATE S IN WRITING THAT IN FORMATION HAS 22
2424-NOT CHANGED SINCE TH E ORIGINAL APPLICATI ON, THE APPLICANT IS NOT 23
2425-REQUIRED TO RESUBMIT THAT INFORMATION . 24
2426-
2427- (b) (1) A modification under this section may affect [the]: 25
2428-
2429- (I) THE land area covered by the permit[, the]; 26
2430-
2431- (II) THE approved mining and reclamation plan coupled with the 27
2432-permit[, or other]; OR 28
2433-
2434- (III) OTHER terms and conditions of the permit. 29
2435-
2436- (2) (I) A permit may be modified to include land contiguous to the 30
2437-existing affected land, but not other lands. 31 52 HOUSE BILL 352
2438-
2439-
2440-
2441- (II) The mining and reclamation plan may be modified in any 1
2442-manner, if the Department determines that the modified plan fully meets the standards 2
2443-set forth in § 15–822 of this subtitle and that the modifications would be generally 3
2444-consistent with the bases for the issuance of the original permit. 4
2445-
2446- (III) Other terms and conditions may be modified only if the 5
2447-Department determines that the permit as modified would meet the requirements of §§ 6
2448-15–808 and 15–810 of this subtitle. [No] 7
2449-
2450- (IV) A modification may NOT extend the expiration date of any 8
2451-permit issued under this subtitle. 9
2452-
2453- (c) Except as otherwise provided in subsection (d) of this section, a [$100] $200 10
2454-$150 fee shall be charged for a permit modification. 11
2455-
2456- (d) (1) In addition to the fee required in subsection (c) of this section, a fee shall 12
2457-be charged equal to [$12 for each additional acre of affected land over and above the amount 13
2458-of land covered in the original permit, for each year of operation]: 14
2459-
2460- (I) $25 $18.50 FOR EACH ADDITIONAL ACRE OF AFFECTED 15
2461-LAND OVER AND ABOVE THE AMOUNT OF LAND C OVERED IN THE ORIGIN AL PERMIT 16
2462-FOR EACH YEAR OF OPE RATION, NOT TO EXCEED $5,000 $3,000; AND 17
2463-
2464- (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 18
2465-SUBSECTION, 1 0.50 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 19
2466-
2467- (2) [The additional fee may not exceed $1,000 per year] THE PER TON OF 20
2468-MATERIAL SOLD FEE IN PARAGRAPH (1) OF THIS SUBSECTION S HALL BE INCREASED 21
2469-BY .25 0.13 CENT PER TON IN FISC AL YEAR 2028 AND EVERY 2 FISCAL YEARS 22
2470-THEREAFTER . 23
2471-
2472- (e) The Department shall approve and grant the permit modification requested 24
2473-as expeditiously as possible but not later than 30 days after the application forms or any 25
2474-supplemental information required are filed with the Department. 26
2475-
2476- (f) The Department may deny the permit modification on finding: 27
2477-
2478- (1) An uncorrected violation of the type listed in § 15–810(b)(7) of this 28
2479-subtitle; 29
2480-
2481- (2) Failure to submit an adequate mining and reclamation plan in light of 30
2482-conditions existing at the time of the modification; or 31
2483-
2484- (3) Failure or refusal to pay the modification fee. 32 HOUSE BILL 352 53
2485-
2486-
2487-
2488- (g) If the Department denies an application to modify a permit, the Department 1
2363+ (f) If the Department denies an application to renew a permit, the Department 1
24892364 shall give the permittee written notice of: 2
24902365
24912366 (1) The Department’s determination; 3
24922367
2493- (2) Any changes in the application which would make it acceptable; and 4
2368+ (2) Any changes in the application that would make it acceptable; and 4
24942369
24952370 (3) The permittee’s right to a hearing at a stated time and place. 5
24962371
2497- (h) The date for the hearing may not be less than 15 days nor more than 30 days 6
2372+ (g) The date for the hearing may not be less than 15 days nor more than 30 days 6
24982373 after the date of the notice unless the Department and the permittee mutually agree on 7
24992374 another date. 8
25002375
2501-15–816. 9
2502-
2503- (a) (1) The procedure to be followed and standards to be applied in renewing a 10
2504-permit shall be the same as those for the initial application for a permit[, except that it is 11
2505-not necessary to resubmit information which has not changed since the time of the original 12
2506-application, if the applicant so states in writing. However, the applicant may be required]. 13
2507-
2508- (2) IF AN APPLICANT STATE S IN WRITING THAT IN FORMATION HAS 14
2509-NOT CHANGED SINCE TH E ORIGINAL APPLICATI ON, THE APPLICANT IS NOT 15
2510-REQUIRED TO RESUBMIT THAT INFORMATION . 16
2511-
2512- (3) THE DEPARTMENT MAY REQUI RE AN APPLICANT to furnish other 17
2513-information the Department deems necessary to evaluate the renewal request. 18
2514-
2515- (4) In the absence of any changes in legal requirements for the issuance of 19
2516-a permit since the date on which the original permit was issued, the only basis for the denial 20
2517-of a renewal permit shall be: 21
2518-
2519- [(1)] (I) An uncorrected violation of the type listed in § 15–810(b)(7) of 22
2520-this subtitle; 23
2521-
2522- [(2)] (II) Failure to submit an adequate mining and reclamation plan in 24
2523-light of conditions existing at the time of renewal; or 25
2524-
2525- [(3)] (III) Failure or refusal to pay the renewal fee. 26
2526-
2527- (b) Application for a renewal of a permit cannot be made any earlier than 1 year 27
2528-prior to the expiration date of the original permit. 28
2529-
2530- (c) (1) Except as otherwise provided in subsection (d) of this section, the fee to 29
2531-be charged for a permit renewal shall be [$12 for each acre of affected land for each year of 30
2532-operation, but not exceeding $1,000 per year]: 31 54 HOUSE BILL 352
2533-
2534-
2535-
2536- (I) $25 $18.50 FOR EACH ACRE OF AFF ECTED LAND FOR EACH 1
2537-YEAR OF OPERATION , NOT TO EXCEED $5,000 $3,000; AND 2
2538-
2539- (II) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 3
2540-SUBSECTION, 1 0.50 CENT PER TON OF MINE D MATERIAL SOLD PER YEAR. 4
2541-
2542- (2) THE PER TON OF MATERI AL SOLD FEE IN PARAG RAPH (1) OF THIS 5
2543-SUBSECTION SHALL BE INCREASED BY .25 0.13 CENT PER TON IN FISC AL YEAR 2028 6
2544-AND EVERY 2 FISCAL YEARS THEREAF TER. 7
2545-
2546- (d) The fee shall be paid annually during the term of the permit. 8
2547-
2548- (e) (1) If the term of a permit which is renewed exceeds 5 years, the permittee 9
2549-shall pay additional fees, based on the formula in subsection (c) of this section, for each 10
2550-5–year portion of the term of the renewed permit. 11
2551-
2552- (2) These additional fees shall be paid to the Department within 1 year 12
2553-before the completion of any 5–year portion of the term of the permit. 13
2554-
2555- (f) If the Department denies an application to renew a permit, the Department 14
2556-shall give the permittee written notice of: 15
2557-
2558- (1) The Department’s determination; 16
2559-
2560- (2) Any changes in the application that would make it acceptable; and 17
2561-
2562- (3) The permittee’s right to a hearing at a stated time and place. 18
2563-
2564- (g) The date for the hearing may not be less than 15 days nor more than 30 days 19
2565-after the date of the notice unless the Department and the permittee mutually agree on 20
2566-another date. 21
2567-
2568-15–819. 22
2569-
2570- (a) When the interest of a permittee in any uncompleted mining operation is sold, 23
2571-leased, assigned, or otherwise disposed of, the Department may release the first permittee 24
2572-from all liabilities imposed upon him by this subtitle with reference to the operation and 25
2573-transfer the permit to the successor in interest, if both the permittee and the successor in 26
2574-interest have complied with the requirements of this subtitle and the successor in interest 27
2575-assumes the duties and responsibilities of the first permittee with reference to reclamation 28
2576-of the land according to the authorized mining and reclamation plan and posts suitable 29
2577-bond or other security required by § 15–823 of this subtitle. 30
2578-
2579- (b) The successor in interest shall pay a [$500] $1,000 $750 fee on filing a 31
2580-transfer of permit. 32 HOUSE BILL 352 55
2581-
2582-
2583-
2584- (c) The Department shall approve and grant the permit transfer as expeditiously 1
2585-as possible but not later than 30 days after the application forms or any supplemental 2
2586-information required are filed with the Department. 3
2587-
2588- (d) The Department may deny the permit transfer on finding: 4
2589-
2590- (1) That either permittee has an uncorrected violation of the type listed in 5
2591-§ 15–810(b)(7) of this subtitle; 6
2592-
2593- (2) Failure of the successor permittee to submit an adequate mining and 7
2594-reclamation plan in light of conditions existing at the time of the modification; or 8
2595-
2596- (3) Failure of the successor permittee to pay the transfer fee. 9
2597-
2598- (e) If the Department denies an application to transfer a permit, the Department 10
2599-shall give the permittee and the successor in interest written notice of: 11
2600-
2601- (1) The Department’s determination; 12
2602-
2603- (2) Any changes in the application which would make it acceptable; and 13
2604-
2605- (3) The right of the permittee and the successor in interest to a hearing at 14
2606-a stated time and place. 15
2607-
2608- (f) The date for the hearing may not be less than 15 days nor more than 30 days 16
2609-after the date of the notice unless the parties mutually agree on another date. 17
2610-
2611-Article – Financial Institutions 18
2612-
2613-13–1114. 19
2614-
2615- (a) There is a Maryland Heritage Areas Authority Financing Fund. 20
2616-
2617- (g) (1) In this subsection, “Program Open Space funds transferred to the 21
2618-Authority” means the money appropriated to the Fund from Program Open Space funds 22
2619-under § 5–903(a) of the Natural Resources Article. 23
2620-
2621- (2) Except as provided in paragraph (3) of this subsection, Program Open 24
2622-Space funds transferred to the Authority may not be used to pay the operating expenses of 25
2623-the Authority, debt service of bonds issued by the Authority, or administrative expenses 26
2624-related to bonds issued by the Authority. 27
2625-
2626- (3) (i) Up to 10% of Program Open Space funds transferred to the 28
2627-Authority may be used to pay the operating expenses of the Authority. 29
2376+15–819. 9
2377+
2378+ (a) When the interest of a permittee in any uncompleted mining operation is sold, 10
2379+leased, assigned, or otherwise disposed of, the Department may release the first permittee 11
2380+from all liabilities imposed upon him by this subtitle with reference to the operation and 12
2381+transfer the permit to the successor in interest, if both the permittee and the successor in 13
2382+interest have complied with the requirements of this subtitle and the successor in interest 14
2383+assumes the duties and responsibilities of the first permittee with reference to reclamation 15
2384+of the land according to the authorized mining and reclamation plan and posts suitable 16
2385+bond or other security required by § 15–823 of this subtitle. 17
2386+
2387+ (b) The successor in interest shall pay a [$500] $1,000 fee on filing a transfer of 18
2388+permit. 19
2389+
2390+ (c) The Department shall approve and grant the permit transfer as expeditiously 20
2391+as possible but not later than 30 days after the application forms or any supplemental 21
2392+information required are filed with the Department. 22
2393+
2394+ (d) The Department may deny the permit transfer on finding: 23
2395+
2396+ (1) That either permittee has an uncorrected violation of the type listed in 24
2397+§ 15–810(b)(7) of this subtitle; 25
2398+
2399+ (2) Failure of the successor permittee to submit an adequate mining and 26
2400+reclamation plan in light of conditions existing at the time of the modification; or 27
2401+
2402+ (3) Failure of the successor permittee to pay the transfer fee. 28
2403+
2404+ (e) If the Department denies an application to transfer a permit, the Department 29
2405+shall give the permittee and the successor in interest written notice of: 30
2406+
2407+ (1) The Department’s determination; 31
2408+
2409+ (2) Any changes in the application which would make it acceptable; and 32 HOUSE BILL 352 51
2410+
2411+
2412+
2413+ (3) The right of the permittee and the successor in interest to a hearing at 1
2414+a stated time and place. 2
2415+
2416+ (f) The date for the hearing may not be less than 15 days nor more than 30 days 3
2417+after the date of the notice unless the parties mutually agree on another date. 4
2418+
2419+Article – Financial Institutions 5
2420+
2421+13–1114. 6
2422+
2423+ (a) There is a Maryland Heritage Areas Authority Financing Fund. 7
2424+
2425+ (g) (1) In this subsection, “Program Open Space funds transferred to the 8
2426+Authority” means the money appropriated to the Fund from Program Open Space funds 9
2427+under § 5–903(a) of the Natural Resources Article. 10
2428+
2429+ (2) Except as provided in paragraph (3) of this subsection, Program Open 11
2430+Space funds transferred to the Authority may not be used to pay the operating expenses of 12
2431+the Authority, debt service of bonds issued by the Authority, or administrative expenses 13
2432+related to bonds issued by the Authority. 14
2433+
2434+ (3) (i) Up to 10% of Program Open Space funds transferred to the 15
2435+Authority may be used to pay the operating expenses of the Authority. 16
2436+
2437+ (ii) Up to 50% of Program Open Space funds transferred to the 17
2438+Authority may be expended for debt service on bonds issued by the Authority. 18
2439+
2440+ (iii) For fiscal year 2012 only, an additional $500,000 of Program 19
2441+Open Space funds transferred to the Authority may be used to pay operating expenses in 20
2442+the Department of Planning. 21
2443+
2444+ (IV) FOR FISCAL YEAR 2026 ONLY, AN ADDITIONAL $340,000 OF 22
2445+PROGRAM OPEN SPACE FUNDS TRANSFERR ED TO THE AUTHORITY MAY BE USED TO 23
2446+PAY OPERATING EXPENS ES IN THE DEPARTMENT OF PLANNING. 24
2447+
2448+Article – Health – General 25
2449+
2450+7–101. 26
2451+
2452+ (a) In this title the following words have the meanings indicated. 27
2453+
2454+ (b) “Administration” means the Developmental Disabilities Administration. 28
2455+
2456+ (l) (1) “Individual–directed and family–directed goods and services” means 29
2457+services, equipment, activities, or supplies for individuals who self–direct services that: 30
2458+ 52 HOUSE BILL 352
2459+
2460+
2461+ (i) Relate to a need or goal identified in the person–centered plan of 1
2462+service; 2
2463+
2464+ (ii) Maintain or increase independence; 3
2465+
2466+ (iii) Promote opportunities for community living and inclusion; and 4
2467+
2468+ (iv) Are not available under another waiver service or services 5
2469+provided under the State plan established in Subtitle 3 of this title. 6
2470+
2471+ (2) “Individual–directed and family–directed goods and services” includes 7
2472+all goods or services authorized by regulations adopted or guidance issued by the federal 8
2473+Centers for Medicare and Medicaid Services under § 1915(c) of the Social Security Act. 9
2474+
2475+7–205. 10
2476+
2477+ (a) (1) There is a continuing, nonlapsing Waiting List Equity Fund in the 11
2478+Maryland Department of Health. 12
2479+
2480+ (b) Subject to the appropriation process in the annual operating budget, the 13
2481+Department shall use the Waiting List Equity Fund for providing community–based 14
2482+services to individuals eligible for, but not receiving, services from the Developmental 15
2483+Disabilities Administration. 16
2484+
2485+ (e) (1) [(i)] The Department shall adopt regulations for the management 17
2486+and use of the money in the Fund. 18
2487+
2488+ [(ii)] (2) The regulations shall authorize the use of money in the 19
2489+Fund to provide services to individuals: 20
2490+
2491+ [1.] (I) Who are in crisis and need emergency services; and 21
2492+
2493+ [2.] (II) Who are not in crisis and do not need emergency 22
2494+services. 23
2495+
2496+ [(2) The Waiting List Equity Fund may not be used to supplant funds 24
2497+appropriated for: 25
2498+
2499+ (i) Emergency community placements; or 26
2500+
2501+ (ii) Transitioning students.] 27
2502+
2503+7–409. 28
2504+
2505+ (c) (1) Subject to paragraph (2) of this subsection, the Administration may not 29
2506+establish a limit on[: 30 HOUSE BILL 352 53
2507+
2508+
2509+
2510+ (i) The dollar amount of individual–directed and family–directed 1
2511+goods and services provided to a recipient; or 2
2512+
2513+ (ii) The] THE number of hours of personal support services provided 3
2514+to a recipient who receives self–directed services that: 4
2515+
2516+ [1.] (I) Are necessary for the health and safety of the 5
2517+recipient; and 6
2518+
2519+ [2.] (II) Are authorized by regulations adopted or guidance 7
2520+issued by the federal Centers for Medicare and Medicaid Services under § 1915(c) of the 8
2521+Social Security Act. 9
2522+
2523+ (2) A recipient may not receive services or supports in excess of the 10
2524+recipient’s annual approved budget. 11
2525+
2526+7–717. 12
2527+
2528+ (a) (1) In this part, “low intensity support services” means a program designed 13
2529+to: 14
2530+
2531+ (i) Enable a family to provide for the needs of a child or an adult 15
2532+who is living in the home and has a severe chronic disability that: 16
2533+
2534+ 1. Is attributable to a physical or mental impairment, other 17
2535+than the sole diagnosis of mental illness, or to a combination of physical and mental 18
2536+impairments; and 19
2537+
2538+ 2. Is likely to continue indefinitely; or 20
2539+
2540+ (ii) Support an adult who is living in the community and has a severe 21
2541+chronic disability that: 22
2542+
2543+ 1. Is attributable to a physical or mental impairment, other 23
2544+than the sole diagnosis of mental illness, or to a combination of physical and mental 24
2545+impairments; and 25
2546+
2547+ 2. Is likely to continue indefinitely. 26
2548+
2549+ (2) “Low intensity support services” includes the services and items listed 27
2550+in §§ 7–701(d) and 7–706(c) of this subtitle. 28
2551+
2552+ (b) There is a Low Intensity Support Services Program in the Administration. 29
2553+
2554+ (c) Low intensity support services shall be flexible to meet the needs of 30
2555+individuals or families. 31 54 HOUSE BILL 352
2556+
2557+
2558+
2559+ (d) (1) (I) [The] THROUGH FISCAL YEAR 2025, THE Administration shall 1
2560+establish a cap of no less than $2,000 of low intensity support services per individual per 2
2561+fiscal year to a qualifying individual. 3
2562+
2563+ (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 4
2564+THEREAFTER , THE ADMINISTRATION SHALL ESTABLISH A CAP OF N O LESS THAN 5
2565+$500 OF LOW INTENSITY SUP PORT SERVICES PER INDIVIDUAL PER F ISCAL YEAR TO 6
2566+A QUALIFYING INDIVID UAL. 7
2567+
2568+ (2) The Administration may waive the cap on low intensity support 8
2569+services provided under paragraph (1) of this subsection. 9
2570+
2571+ (e) (1) An individual seeking low intensity support services is not required to: 10
2572+
2573+ (i) Submit an application to the Department as provided in § 7–403 11
2574+of this title; or 12
2575+
2576+ (ii) Complete an application for the Medical Assistance Program if 13
2577+the low intensity support services will be provided to a minor. 14
2578+
2579+ (2) The Department may develop a simplified application process for low 15
2580+intensity support services. 16
2581+
2582+ (f) The Administration shall deliver services to an eligible individual seeking low 17
2583+intensity support services dependent on the availability and allocation of funds provided by 18
2584+the Administration. 19
2585+
2586+10–101. 20
2587+
2588+ (a) In this title the following words have the meanings indicated. 21
2589+
2590+ (b) “Administration” means the Behavioral Health Administration. 22
2591+
2592+ (f) “Director” means the Director of the Behavioral Health Administration. 23
2593+
2594+10–1203. 24
2595+
2596+ (a) To the extent resources are available, the Director, after consultation with the 25
2597+Behavioral Health Advisory Council as established in Title 7.5, Subtitle 3 of this article and 26
2598+federal requirements mandated under P.L. 99–660, may initiate the development of core 27
2599+service agencies, local addictions authorities, or local behavioral health authorities as a 28
2600+mechanism for community planning, management, and financing of mental health and 29
2601+substance–related disorder services. 30
2602+
2603+ (c) To assure the continuing provision of appropriate services, the Director shall: 31
2604+ HOUSE BILL 352 55
2605+
2606+
2607+ (1) Annually review and may approve the core service agencies’, local 1
2608+addictions authorities’, or local behavioral health authorities’ program plan; 2
2609+
2610+ (2) In conjunction with the appropriate authorities, establish and maintain 3
2611+a funding mechanism for the core service agencies, local addictions authorities, or local 4
2612+behavioral health authorities which may include the allocation of funds for inpatient 5
2613+services; 6
2614+
2615+ (3) Develop a mechanism whereby any unexpended funds remaining at the 7
2616+end of the year [shall] MAY remain with the core service agencies, local addictions 8
2617+authorities, or local behavioral health authorities or the community providers; 9
2618+
2619+ (4) Establish procedures to facilitate intraagency and interagency linkages 10
2620+at State and local levels with the core service agencies, local addictions authorities, or local 11
2621+behavioral health authorities; and 12
2622+
2623+ (5) Establish procedures within the Behavioral Health Administration for 13
2624+a process regarding program, policy, or contract disputes that gives all community mental 14
2625+health and substance–related disorder programs regulated by the Administration the right 15
2626+to: 16
2627+
2628+ (i) Access the mediation process established by the Administration; 17
2629+and 18
2630+
2631+ (ii) If dissatisfied with the outcome of the mediation by the 19
2632+Administration, request a hearing with the Office of Administrative Hearings in accordance 20
2633+with Title 10, Subtitle 2 of the State Government Article. 21
2634+
2635+13–1116. 22
2636+
2637+ (a) (1) (i) For each of fiscal years 2011 and 2012: 23
2638+
2639+ 1. The Governor shall include at least $2,400,000 in the 24
2640+annual budget in appropriations for the Statewide Academic Health Center Cancer 25
2641+Research Grants under this section; and 26
2642+
2643+ 2. The Grants shall be distributed between the Statewide 27
2644+Academic Health Centers as follows: 28
2645+
2646+ A. $2,007,300 to the University of Maryland Medical Group; 29
2647+and 30
2648+
2649+ B. $392,700 to the Johns Hopkins Institutions. 31
2650+
2651+ (ii) For fiscal [year] YEARS 2013 [and each fiscal year thereafter] 32
2652+THROUGH 2025: 33
26282653 56 HOUSE BILL 352
26292654
26302655
2631- (ii) Up to 50% of Program Open Space funds transferred to the 1
2632-Authority may be expended for debt service on bonds issued by the Authority. 2
2633-
2634- (iii) For fiscal year 2012 only, an additional $500,000 of Program 3
2635-Open Space funds transferred to the Authority may be used to pay operating expenses in 4
2636-the Department of Planning. 5
2637-
2638- (IV) FOR FISCAL YEAR 2026 ONLY, AN ADDITIONAL $340,000 OF 6
2639-PROGRAM OPEN SPACE FUNDS TRANSFERR ED TO THE AUTHORITY MAY BE USED TO 7
2640-PAY OPERATING EXPENS ES IN THE DEPARTMENT OF PLANNING. 8
2641-
2642-Article – Health – General 9
2643-
2644-7–101. 10
2645-
2646- (a) In this title the following words have the meanings indicated. 11
2647-
2648- (b) “Administration” means the Developmental Disabilities Administration. 12
2649-
2650- (l) (1) “Individual–directed and family–directed goods and services” means 13
2651-services, equipment, activities, or supplies for individuals who self–direct services that: 14
2652-
2653- (i) Relate to a need or goal identified in the person–centered plan of 15
2654-service; 16
2655-
2656- (ii) Maintain or increase independence; 17
2657-
2658- (iii) Promote opportunities for community living and inclusion; and 18
2659-
2660- (iv) Are not available under another waiver service or services 19
2661-provided under the State plan established in Subtitle 3 of this title. 20
2662-
2663- (2) “Individual–directed and family–directed goods and services” includes 21
2664-all goods or services authorized by regulations adopted or guidance issued by the federal 22
2665-Centers for Medicare and Medicaid Services under § 1915(c) of the Social Security Act. 23
2666-
2667-7–205. 24
2668-
2669- (a) (1) There is a continuing, nonlapsing Waiting List Equity Fund in the 25
2670-Maryland Department of Health. 26
2671-
2672- (b) Subject to the appropriation process in the annual operating budget, the 27
2673-Department shall use the Waiting List Equity Fund for providing community –based 28
2674-services to individuals eligible for, but not receiving, services from the Developmental 29
2675-Disabilities Administration. 30
2656+ 1. The Governor shall include at least $13,000,000 in the 1
2657+annual budget in appropriations for the Statewide Academic Health Center Cancer 2
2658+Research Grants under this section; and 3
2659+
2660+ 2. The Grants shall be distributed according to historical 4
2661+allocations between the Academic Health Centers. 5
2662+
2663+ (III) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 6
2664+THEREAFTER : 7
2665+
2666+ 1. THE GOVERNOR MAY INCLUDE AT LEAST $13,000,000 8
2667+IN THE ANNUAL BUDGET IN APPROPRIATIONS FO R THE STATEWIDE ACADEMIC 9
2668+HEALTH CENTER CANCER RESEARCH GRANTS UNDER THIS SEC TION; AND 10
2669+
2670+ 2. THE GRANTS SHALL BE DISTR IBUTED ACCORDING TO 11
2671+HISTORICAL ALLOCATIO NS BETWEEN THE ACADEMIC HEALTH CENTERS. 12
2672+
2673+ (2) Subject to the other provisions of this section, the Department may 13
2674+distribute Statewide Academic Health Center Cancer Research Grants to the University of 14
2675+Maryland Medical Group and the Johns Hopkins Institutions for the purpose of enhancing 15
2676+cancer research activities that may lead to a cure for a targeted cancer and increasing the 16
2677+rate at which cancer research activities are translated into treatment protocols in the State. 17
2678+
2679+15–157. 18
2680+
2681+ (A) IN THIS SECTION, “FUND” MEANS THE MEDICAID PRIMARY CARD CARE 19
2682+PROGRAM FUND. 20
2683+
2684+ (B) THERE IS A MEDICAID PRIMARY CARD CARE PROGRAM FUND IN THE 21
2685+DEPARTMENT . 22
2686+
2687+ (C) THE PURPOSE OF THE FUND IS TO SERVE AS T HE FOUNDATION FOR 23
2688+ADVANCING PRIMARY CA RE IN THE STATE UNDER THE ADVANCING ALL–PAYER 24
2689+HEALTH EQUITY APPROACHES AND DEVELOPMENT (AHEAD) MODEL. 25
2690+
2691+ (D) THE DEPARTMENT SHALL ADMI NISTER THE FUND. 26
2692+
2693+ (E) (1) THE FUND IS A SPECIAL , NONLAPSING FUND THAT IS NOT 27
2694+SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 28
2695+
2696+ (2) THE STATE TREASURER SHALL HOLD THE FUND SEPARATELY , 29
2697+AND THE COMPTROLLER SHALL ACC OUNT FOR THE FUND. 30
2698+
2699+ (F) THE FUND CONSISTS OF : 31
26762700 HOUSE BILL 352 57
2677-
2678-
2679- (e) (1) [(i)] The Department shall adopt regulations for the management 1
2680-and use of the money in the Fund. 2
2681-
2682- [(ii)] (2) The regulations shall authorize the use of money in the 3
2683-Fund to provide services to individuals: 4
2684-
2685- [1.] (I) Who are in crisis and need emergency services; and 5
2686-
2687- [2.] (II) Who are not in crisis and do not need emergency 6
2688-services. 7
2689-
2690- [(2) The Waiting List Equity Fund may not be used to supplant funds 8
2691-appropriated for: 9
2692-
2693- (i) Emergency community placements; or 10
2694-
2695- (ii) Transitioning students.] 11
2696-
2697-7–409. 12
2698-
2699- (c) (1) Subject to paragraph (2) of this subsection, the Administration may not 13
2700-establish a limit on[: 14
2701-
2702- (i) The dollar amount of individual–directed and family–directed 15
2703-goods and services provided to a recipient; or 16
2704-
2705- (ii) The] THE number of hours of personal support services provided 17
2706-to a recipient who receives self–directed services that: 18
2707-
2708- [1.] (I) Are necessary for the health and safety of the 19
2709-recipient; and 20
2710-
2711- [2.] (II) Are authorized by regulations adopted or guidance 21
2712-issued by the federal Centers for Medicare and Medicaid Services under § 1915(c) of the 22
2713-Social Security Act. 23
2714-
2715- (2) A recipient may not receive services or supports in excess of the 24
2716-recipient’s annual approved budget. 25
2717-
2718-7–717. 26
2719-
2720- (a) (1) In this part, “low intensity support services” means a program designed 27
2721-to: 28
2722-
2723- (i) Enable a family to provide for the needs of a child or an adult 29
2724-who is living in the home and has a severe chronic disability that: 30 58 HOUSE BILL 352
2725-
2726-
2727-
2728- 1. Is attributable to a physical or mental impairment, other 1
2729-than the sole diagnosis of mental illness, or to a combination of physical and mental 2
2730-impairments; and 3
2731-
2732- 2. Is likely to continue indefinitely; or 4
2733-
2734- (ii) Support an adult who is living in the community and has a severe 5
2735-chronic disability that: 6
2736-
2737- 1. Is attributable to a physical or mental impairment, other 7
2738-than the sole diagnosis of mental illness, or to a combination of physical and mental 8
2739-impairments; and 9
2740-
2741- 2. Is likely to continue indefinitely. 10
2742-
2743- (2) “Low intensity support services” includes the services and items listed 11
2744-in §§ 7–701(d) and 7–706(c) of this subtitle. 12
2745-
2746- (b) There is a Low Intensity Support Services Program in the Administration. 13
2747-
2748- (c) Low intensity support services shall be flexible to meet the needs of 14
2749-individuals or families. 15
2750-
2751- (d) (1) (I) [The] THROUGH FISCAL YEAR 2025, THE Administration shall 16
2752-establish a cap of no less than $2,000 of low intensity support services per individual per 17
2753-fiscal year to a qualifying individual. 18
2754-
2755- (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 19
2756-THEREAFTER , THE ADMINISTRATION SHALL ESTABLIS H A CAP OF NO LESS T HAN 20
2757-$500 $1,000 OF LOW INTENSITY SUP PORT SERVICES PER IN DIVIDUAL PER FISCAL 21
2758-YEAR TO A QUALIFYING INDIVIDUAL. 22
2759-
2760- (2) The Administration may waive the cap on low intensity support 23
2761-services provided under paragraph (1) of this subsection. 24
2762-
2763- (e) (1) An individual seeking low intensity support services is not required to: 25
2764-
2765- (i) Submit an application to the Department as provided in § 7–403 26
2766-of this title; or 27
2767-
2768- (ii) Complete an application for the Medical Assistance Program if 28
2769-the low intensity support services will be provided to a minor. 29
2770-
2771- (2) The Department may develop a simplified application process for low 30
2772-intensity support services. 31 HOUSE BILL 352 59
2773-
2774-
2775-
2776- (f) The Administration shall deliver services to an eligible individual seeking low 1
2777-intensity support services dependent on the availability and allocation of funds provided by 2
2778-the Administration. 3
2779-
2780-10–101. 4
2781-
2782- (a) In this title the following words have the meanings indicated. 5
2783-
2784- (b) “Administration” means the Behavioral Health Administration. 6
2785-
2786- (f) “Director” means the Director of the Behavioral Health Administration. 7
2787-
2788-10–1203. 8
2789-
2790- (a) To the extent resources are available, the Director, after consultation with the 9
2791-Behavioral Health Advisory Council as established in Title 7.5, Subtitle 3 of this article and 10
2792-federal requirements mandated under P.L. 99–660, may initiate the development of core 11
2793-service agencies, local addictions authorities, or local behavioral health authorities as a 12
2794-mechanism for community planning, management, and financing of mental health and 13
2795-substance–related disorder services. 14
2796-
2797- (c) To assure the continuing provision of appropriate services, the Director shall: 15
2798-
2799- (1) Annually review and may approve the core service agencies’, local 16
2800-addictions authorities’, or local behavioral health authorities’ program plan; 17
2801-
2802- (2) In conjunction with the appropriate authorities, establish and maintain 18
2803-a funding mechanism for the core service agencies, local addictions authorities, or local 19
2804-behavioral health authorities which may include the allocation of funds for inpatient 20
2805-services; 21
2806-
2807- (3) Develop a mechanism whereby any unexpended funds remaining at the 22
2808-end of the year [shall] MAY remain with the core service agencies, local addictions 23
2809-authorities, or local behavioral health authorities or the community providers; 24
2810-
2811- (4) Establish procedures to facilitate intraagency and interagency linkages 25
2812-at State and local levels with the core service agencies, local addictions authorities, or local 26
2813-behavioral health authorities; and 27
2814-
2815- (5) Establish procedures within the Behavioral Health Administration for 28
2816-a process regarding program, policy, or contract disputes that gives all community mental 29
2817-health and substance–related disorder programs regulated by the Administration the right 30
2818-to: 31
2819-
2820- (i) Access the mediation process established by the Administration; 32
2821-and 33 60 HOUSE BILL 352
2822-
2823-
2824-
2825- (ii) If dissatisfied with the outcome of the mediation by the 1
2826-Administration, request a hearing with the Office of Administrative Hearings in accordance 2
2827-with Title 10, Subtitle 2 of the State Government Article. 3
2828-
2829-13–1116. 4
2830-
2831- (a) (1) (i) For each of fiscal years 2011 and 2012: 5
2832-
2833- 1. The Governor shall include at least $2,400,000 in the 6
2834-annual budget in appropriations for the Statewide Academic Health Center Cancer 7
2835-Research Grants under this section; and 8
2836-
2837- 2. The Grants shall be distributed between the Statewide 9
2838-Academic Health Centers as follows: 10
2839-
2840- A. $2,007,300 to the University of Maryland Medical Group; 11
2841-and 12
2842-
2843- B. $392,700 to the Johns Hopkins Institutions. 13
2844-
2845- (ii) For fiscal [year] YEARS 2013 [and each fiscal year thereafter] 14
2846-THROUGH 2025: 15
2847-
2848- 1. The Governor shall include at least $13,000,000 in the 16
2849-annual budget in appropriations for the Statewide Academic Health Center Cancer 17
2850-Research Grants under this section; and 18
2851-
2852- 2. The Grants shall be distributed according to historical 19
2853-allocations between the Academic Health Centers. 20
2854-
2855- (III) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 21
2856-THEREAFTER : 22
2857-
2858- 1. THE GOVERNOR MAY INCLUDE AT LEAST $13,000,000 23
2859-IN THE ANNUAL BUDGET IN APPROPRIATIONS FO R THE STATEWIDE ACADEMIC 24
2860-HEALTH CENTER CANCER RESEARCH GRANTS UNDER THIS SEC TION; AND 25
2861-
2862- 2. THE GRANTS SHALL BE DISTR IBUTED ACCORDING T O 26
2863-HISTORICAL ALLOCATIO NS BETWEEN THE ACADEMIC HEALTH CENTERS. 27
2864-
2865- (2) Subject to the other provisions of this section, the Department may 28
2866-distribute Statewide Academic Health Center Cancer Research Grants to the University of 29
2867-Maryland Medical Group and the Johns Hopkins Institutions for the purpose of enhancing 30
2868-cancer research activities that may lead to a cure for a targeted cancer and increasing the 31
2869-rate at which cancer research activities are translated into treatment protocols in the State. 32 HOUSE BILL 352 61
2870-
2871-
2872-
2873-13–4901. 1
2874-
2875- (a) In this subtitle the following words have the meanings indicated. 2
2876-
2877- (c) “Pilot Program” means the Behavioral Health Care Coordination Value–Based 3
2878-Purchasing Pilot Program. 4
2879-
2880-13–4906. 5
2881-
2882- (a) For each of fiscal years 2025 through 2027, the Governor [shall] MAY include 6
2883-in the annual budget bill an appropriation of $600,000 for the Pilot Program. 7
2884-
2885- (b) Beginning in fiscal year 2026, the Department [shall] MAY allocate a 8
2886-percentage of the annual appropriation required under subsection (a) of this section to 9
2887-reimbursement paid based on the achievement of the outcome measures described in § 10
2888-13–4904(e)(3) of this subtitle. 11
2889-
2890- (c) In fiscal year 2027, the Department [shall] MAY increase the percentage of the 12
2891-annual appropriation required under subsection (a) of this section allocated to 13
2892-reimbursement paid in accordance with subsection (b) of this section over the percentage 14
2893-allocated in fiscal year 2026. 15
2894-
2895-15–157. 16
2896-
2897- (A) IN THIS SECTION, “FUND” MEANS THE MEDICAID PRIMARY CARD CARE 17
2898-PROGRAM FUND. 18
2899-
2900- (B) THERE IS A MEDICAID PRIMARY CARD CARE PROGRAM FUND IN THE 19
2901-DEPARTMENT . 20
2902-
2903- (C) THE PURPOSE OF THE FUND IS TO SERVE AS T HE FOUNDATION FOR 21
2904-ADVANCING PRIMARY CA RE IN THE STATE UNDER THE ADVANCING ALL–PAYER 22
2905-HEALTH EQUITY APPROACHES AND DEVELOPMENT (AHEAD) MODEL. 23
2906-
2907- (D) THE DEPARTMENT SHALL ADMI NISTER THE FUND. 24
2908-
2909- (E) (1) THE FUND IS A SP ECIAL, NONLAPSING FUND THAT IS NOT 25
2910-SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 26
2911-
2912- (2) THE STATE TREASURER SHALL HOLD THE FUND SEPARATELY , 27
2913-AND THE COMPTROLLER SHALL ACC OUNT FOR THE FUND. 28
2914-
2915- (F) THE FUND CONSISTS OF : 29
2916- 62 HOUSE BILL 352
29172701
29182702
29192703 (1) MONEY APPROPRIATED IN THE STATE BUDGET TO THE FUND; 1
29202704
29212705 (2) HOSPITAL PAYMENTS ADM INISTERED ON A ONE–TIME BASIS, 2
29222706 THROUGH A UNIFORM AN D BROAD–BASED ASSESSMENT VIA THE MEDICARE 3
29232707 SAVINGS COMPONENT FO R CALENDAR YEAR 2023 BY THE HEALTH SERVICES COST 4
29242708 REVIEW COMMISSION; AND 5
29252709
29262710 (3) ANY OTHER MONEY FROM ANY OTHER SOURCE ACC EPTED FOR 6
29272711 THE BENEFIT OF THE FUND. 7
29282712
29292713 (G) THE FUND MAY BE USED TO : 8
29302714
29312715 (1) IMPLEMENT A MEDICAID PRIMARY CARE ADVANCED PAYMENT 9
29322716 MODEL PROGRAM AS REQ UIRED UNDER THE AHEAD COOPERATIVE AGREEMEN T; 10
29332717 AND 11
29342718
29352719 (2) SUPPORT PRIMARY CARE PROVIDERS SERVING EN ROLLEES OF 12
29362720 THE MEDICAL ASSISTANCE PROGRAM THROUGH INVES TMENTS THAT INCLUDE 13
29372721 INCREASED RE IMBURSEMENT FOR EVAL UATION AND MANAGEMEN T CODES, CARE 14
29382722 MANAGEMENT FEES TO E LIGIBLE PRACTICES , AND QUALITY INCENTIV ES. 15
29392723
29402724 (H) (1) THE STATE TREASURER SHALL INVES T THE MONEY OF THE FUND 16
29412725 IN THE SAME MANNER A S OTHER STATE MONEY MAY BE IN VESTED. 17
29422726
29432727 (2) ANY INTEREST EARNINGS OF THE FUND SHALL BE CREDITE D TO 18
29442728 THE GENERAL FUND OF THE STATE. 19
29452729
29462730 (I) EXPENDITURES FROM THE FUND MAY BE MADE ONLY IN ACCORDANCE 20
29472731 WITH THE STATE BUDGET . 21
29482732
29492733 15–1004. 22
29502734
29512735 (a) There is a Senior Prescription Drug Assistance Program Fund. 23
29522736
29532737 (f) (1) Except as provided in paragraphs (2) and (3) of this subsection, the 24
29542738 Fund may be used only for the administration, operation, and activities of the Program. 25
29552739
29562740 (2) For fiscal year 2025 and each fiscal year thereafter, excess funds not 26
29572741 required for the administration, operation, and activities of the Program may be used only 27
29582742 to subsidize: 28
29592743
29602744 (i) The Kidney Disease Program under Title 13, Subtitle 3 of this 29
29612745 article; or 30
2962- HOUSE BILL 352 63
2746+ 58 HOUSE BILL 352
29632747
29642748
29652749 (ii) The provision of mental health services to the uninsured under 1
29662750 Title 10, Subtitle 2 of this article. 2
29672751
2968- (3) For fiscal year [2025 only] 2026 2025 AND EACH FISCAL YEAR 3
2752+ (3) For fiscal year [2025 only] 2026 AND EACH FISCAL YEAR 3
29692753 THEREAFTER , excess funds not required for the administration, operation, and activities 4
29702754 of the Program may be used for health reimbursement accounts established in accordance 5
29712755 with § 105(h) of the Internal Revenue Code under § 2–509.1 of the State Personnel and 6
29722756 Pensions Article. 7
29732757
29742758 19–112. 8
29752759
29762760 (a) (1) In this section the following words have the meanings indicated. 9
29772761
29782762 (2) “Center” means a Patient Safety Center designated by the Commission. 10
29792763
29802764 (3) “Fund” means the Maryland Patient Safety Center Fund. 11
29812765
29822766 (d) (1) There is a Patient Safety Center Fund. 12
29832767
29842768 (2) The purpose of the Fund is to subsidize a portion of the costs of the 13
29852769 Center so that the Center may perform the duties described under subsection (c) of this 14
29862770 section. 15
29872771
29882772 (e) (1) (I) For fiscal [year 2023 and each fiscal year thereafter] YEARS 16
29892773 2023 THROUGH 2025, the Governor shall include in the annual budget bill an 17
29902774 appropriation of $1,000,000 for the Fund. 18
29912775
29922776 (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 19
29932777 THEREAFTER , THE GOVERNOR MAY INCLUDE IN THE ANNUAL BUDGET BILL AN 20
29942778 APPROPRIATION OF $1,000,000 FOR THE FUND. 21
29952779
29962780 24–1101. 22
29972781
29982782 (a) In this subtitle the following words have the meanings indicated. 23
29992783
30002784 (c) “Trust Fund” means the Community Services Trust Fund. 24
30012785
30022786 24–1105. 25
30032787
30042788 (a) The Trust Fund may only be used in accordance with this section. 26
30052789
30062790 (b) In accordance with an appropriation approved by the General Assembly in the 27
30072791 State budget, the Comptroller shall transfer: 28
3008- 64 HOUSE BILL 352
2792+ HOUSE BILL 352 59
30092793
30102794
30112795 (1) The investment earnings of the Developmental Disabilities 1
30122796 Administration account of the Trust Fund into the Waiting List Equity Fund established 2
30132797 under § 7–205 of this article; and 3
30142798
30152799 (2) The proceeds and investment earnings of the Behavioral Health 4
30162800 Administration account of the Trust Fund into the Mental Hygiene Community–Based 5
30172801 Services Fund established under § 10–208 of this article. 6
30182802
30192803 (C) FOR FISCAL YEAR 2026 ONLY, THE DEVELOPMENTAL DISABILITIES 7
30202804 ADMINISTRATION MAY US E MONEY IN THE TRUST FUND FOR PROVIDER 8
30212805 REIMBURSEMENTS . 9
30222806
30232807 Article – Health Occupations 10
30242808
30252809 8–206. 11
30262810
30272811 (a) There is a Board of Nursing Fund. 12
30282812
30292813 (e) (1) [(i)] The Board of Nursing Fund shall be used exclusively to cover the 13
30302814 actual documented direct and indirect costs of fulfilling the statutory and regulatory duties 14
30312815 of the Board as provided by the provisions of this title. 15
30322816
30332817 [(ii) The Board of Nursing Fund may not be used to pay for 16
30342818 infrastructure operations, as defined in § 1–203(b) of this article.] 17
30352819
30362820 (2) (i) The Board of Nursing Fund is a continuing, nonlapsing fund, not 18
30372821 subject to § 7–302 of the State Finance and Procurement Article. 19
30382822
30392823 (ii) Any unspent portions of the Board of Nursing Fund may not be 20
30402824 transferred or revert to the General Fund of the State, but shall remain in the Board of 21
30412825 Nursing Fund to be used for the purposes specified in this title. 22
30422826
30432827 (3) No other State money may be used to support the Board of Nursing 23
30442828 Fund. 24
30452829
30462830 Article – Housing and Community Development 25
30472831
30482832 4–511. 26
30492833
30502834 (a) In this section, “Fund” means the Continuing the CORE Partnership Fund. 27
30512835
30522836 (b) There is a Continuing the CORE Partnership Fund. 28
30532837
30542838 (c) The purpose of the Fund is to assist the Department, in conjunction with the 29
30552839 Maryland Stadium Authority and Baltimore City, in expeditiously removing blighted 30
3056-property within Baltimore City. 31 HOUSE BILL 352 65
2840+property within Baltimore City. 31 60 HOUSE BILL 352
30572841
30582842
30592843
30602844 (j) (1) For fiscal year 2020, the Governor may include in the annual budget 1
30612845 bill an appropriation of $30,000,000 to the Fund. 2
30622846
30632847 (2) For fiscal years 2021 through 2024, the Governor may include in the 3
30642848 annual budget bill an appropriation of $25,000,000 to the Fund. 4
30652849
30662850 (3) For fiscal year 2026 and each fiscal year thereafter, the Governor shall 5
30672851 include in the annual budget bill OR THE CAPITAL BUDGE T BILL an appropriation of 6
30682852 $50,000,000 to the Fund. 7
30692853
30702854 Article – Human Services 8
30712855
30722856 5–609. 9
30732857
30742858 (a) (1) In this section the following words have the meanings indicated. 10
30752859
30762860 (2) (i) “Personal identifying information” has the meaning stated in § 11
30772861 8–301 of the Criminal Law Article. 12
30782862
30792863 (ii) “Personal identifying information” includes an Electronic 13
30802864 Benefits Transfer card number or personal identification number. 14
30812865
30822866 (3) “Skimming practices” includes: 15
30832867
30842868 (i) use of a skimming device, including a scanner, skimmer, reader, 16
30852869 or other electronic device used to access, read, scan, obtain, memorize, or store, temporarily 17
30862870 or permanently, personal identifying information; or 18
30872871
30882872 (ii) adding malicious code illegally to a website to capture Electronic 19
30892873 Benefits Transfer card data or personal identifying information. 20
30902874
30912875 (4) “Theft” includes: 21
30922876
30932877 (i) physical theft of an Electronic Benefits Transfer card; 22
30942878
30952879 (ii) identity fraud, as defined in § 8–301 of the Criminal Law Article; 23
30962880 and 24
30972881
30982882 (iii) theft through skimming practices. 25
30992883
31002884 (5) “Two–way fraud alert” means the capability of the Department to 26
31012885 communicate with households, and of households to communicate with the Department, 27
31022886 through text messaging regarding potential fraudulent use or theft of an Electronic 28
31032887 Benefits Transfer card. 29
3104- 66 HOUSE BILL 352
2888+ HOUSE BILL 352 61
31052889
31062890
31072891 (B) FOR FISCAL YEAR 2025 AND EACH FISCAL YEAR THEREAFTER , 1
31082892 RESTORATION OF BENEF ITS UNDER THIS SECTI ON IS SUBJECT TO THE LIMITATIONS 2
3109-OF THE STATE BUDGET THE TOTAL AMOUNT OF BENEFITS RESTORED UN DER THIS 3
3110-SECTION IS LIMITED T O $30,000,000 PER FISCAL YEAR. 4
3111-
3112- [(b)] (C) (1) If an investigation by the Department shows a household’s 5
3113-correctly issued benefits were lost due to theft, the Department [automatically] shall 6
3114-restore the benefits without requiring further action from the household. 7
3115-
3116- (2) As soon as practicable, but not later than 10 days after a household 8
3117-informs the Department of the loss of benefits due to theft, the Department shall: 9
3118-
3119- (i) notify the household in writing of the Department’s decision as 10
3120-to whether to restore benefits, the amount of benefits to be restored, and the right to and 11
3121-method of requesting a hearing on the Department’s decision in accordance with subsection 12
3122-[(c)] (D) of this section; 13
3123-
3124- (ii) if the Department determines that the household receives 14
3125-benefits, restore benefits to the household in the amount of benefits that was lost; and 15
3126-
3127- (iii) provide the household with a new Electronic Benefits Transfer 16
3128-card. 17
3129-
3130- (3) The Department may not: 18
3131-
3132- (i) require a household to provide a police report as a condition of 19
3133-restoration of benefits; or 20
3134-
3135- (ii) limit the number of months in which a household can receive 21
3136-restoration of benefits lost due to theft. 22
3137-
3138- [(c)] (D) (1) If a household disputes the amount of benefits restored or the 23
3139-Department’s determination that no restoration is due, the household may request a 24
3140-hearing with the Department within 90 days after the date of the Department’s 25
3141-determination. 26
3142-
3143- (2) If a household requests a hearing under this subsection, the 27
3144-Department shall restore the benefits for which the household claims entitlement while the 28
3145-hearing is pending. 29
3146-
3147- (3) If the hearing decision is unfavorable to the household, any benefits 30
3148-improperly restored under paragraph (2) of this subsection may be recovered by the 31
3149-Department by reducing the household’s benefit at a rate that may not exceed the lesser of 32
3150-$10 or 5% of the household’s monthly allotment of benefits. 33
3151- HOUSE BILL 352 67
2893+OF THE STATE BUDGET. 3
2894+
2895+ [(b)] (C) (1) If an investigation by the Department shows a household’s 4
2896+correctly issued benefits were lost due to theft, the Department [automatically] shall 5
2897+restore the benefits without requiring further action from the household. 6
2898+
2899+ (2) As soon as practicable, but not later than 10 days after a household 7
2900+informs the Department of the loss of benefits due to theft, the Department shall: 8
2901+
2902+ (i) notify the household in writing of the Department’s decision as 9
2903+to whether to restore benefits, the amount of benefits to be restored, and the right to and 10
2904+method of requesting a hearing on the Department’s decision in accordance with subsection 11
2905+[(c)] (D) of this section; 12
2906+
2907+ (ii) if the Department determines that the household receives 13
2908+benefits, restore benefits to the household in the amount of benefits that was lost; and 14
2909+
2910+ (iii) provide the household with a new Electronic Benefits Transfer 15
2911+card. 16
2912+
2913+ (3) The Department may not: 17
2914+
2915+ (i) require a household to provide a police report as a condition of 18
2916+restoration of benefits; or 19
2917+
2918+ (ii) limit the number of months in which a household can receive 20
2919+restoration of benefits lost due to theft. 21
2920+
2921+ [(c)] (D) (1) If a household disputes the amount of benefits restored or the 22
2922+Department’s determination that no restoration is due, the household may request a 23
2923+hearing with the Department within 90 days after the date of the Department’s 24
2924+determination. 25
2925+
2926+ (2) If a household requests a hearing under this subsection, the 26
2927+Department shall restore the benefits for which the household claims entitlement while the 27
2928+hearing is pending. 28
2929+
2930+ (3) If the hearing decision is unfavorable to the household, any benefits 29
2931+improperly restored under paragraph (2) of this subsection may be recovered by the 30
2932+Department by reducing the household’s benefit at a rate that may not exceed the lesser of 31
2933+$10 or 5% of the household’s monthly allotment of benefits. 32
2934+ 62 HOUSE BILL 352
31522935
31532936
31542937 [(d)] (E) In the procurement process for electronic benefits distribution or 1
31552938 administration, the State or State–aided or State–controlled entity shall give preference to 2
31562939 a vendor that: 3
31572940
31582941 (1) holds a form of insurance that can be used to reimburse a beneficiary 4
31592942 for identity fraud or theft; and 5
31602943
31612944 (2) provides identity access protections to protect an eligible beneficiary 6
31622945 against identity fraud and theft, which may include multifactor authentication. 7
31632946
31642947 [(e)] (F) The Department shall coordinate with vendors to take available 8
31652948 precautions to reduce the vulnerability of Electronic Benefits Transfer cards to theft by 9
31662949 utilizing enhanced technology. 10
31672950
31682951 [(f)] (G) On or before December 1 each year, the Department, in consultation 11
31692952 with local law enforcement agencies in the State, shall report to the General Assembly, in 12
31702953 accordance with § 2–1257 of the State Government Article, on: 13
31712954
31722955 (1) the accessibility and security of Electronic Benefits Transfer cards; 14
31732956
31742957 (2) actions taken to reduce the fraudulent use of Electronic Benefits 15
31752958 Transfer cards; 16
31762959
31772960 (3) the number of Electronic Benefits Transfer cards reissued due to fraud 17
31782961 in the immediately preceding year; 18
31792962
31802963 (4) the number of households reporting theft of benefits, by jurisdiction and 19
31812964 program; 20
31822965
31832966 (5) the number of households eligible for expedited Supplemental 21
31842967 Nutrition Assistance Program benefits that reported loss of benefits due to theft, by 22
31852968 jurisdiction and program; 23
31862969
31872970 (6) the total dollar amount of benefits reported lost due to theft, by 24
31882971 jurisdiction and program; 25
31892972
31902973 (7) the number of determinations of theft made by the Department, by 26
31912974 jurisdiction; 27
31922975
31932976 (8) the number of determinations made by the Department that theft did 28
31942977 not occur, by jurisdiction; 29
31952978
31962979 (9) the number of households reimbursed for benefits lost due to theft and 30
31972980 the total dollar amount of benefits restored, by jurisdiction and program; 31
2981+
2982+ (10) the average and maximum length of time, in days, between the report 32
2983+of theft and the restoration of benefits, by jurisdiction; 33 HOUSE BILL 352 63
2984+
2985+
2986+
2987+ (11) the number of hearings requested and the number of households that 1
2988+received a restoration of benefits as an outcome of a hearing, by jurisdiction; and 2
2989+
2990+ (12) demographic data on households that experienced theft, including race, 3
2991+gender, number of households with children under the age of 18 years, and number of 4
2992+households with a member at least 60 years old. 5
2993+
2994+10–1303. 6
2995+
2996+ (a) For fiscal year 2025 and each fiscal year thereafter, the Governor shall include 7
2997+in the annual budget bill an appropriation of [$2,400,000] $1,200,000 to manage the 8
2998+long–term care and dementia care navigation programs statewide and to fund the programs 9
2999+locally. 10
3000+
3001+ (b) The funds appropriated under this section shall be distributed proportionally 11
3002+to each area agency based on a formula determined by the Department that considers the 12
3003+number of individuals who will likely need long–term care or dementia care services in each 13
3004+jurisdiction. 14
3005+
3006+Article – Labor and Employment 15
3007+
3008+8–421. 16
3009+
3010+ (a) The Special Administrative Expense Fund shall consist of money appropriated 17
3011+in the State budget from: 18
3012+
3013+ (1) fines, interest, and other penalties collected under this title and paid 19
3014+from the clearing account under § 8–404(c) of this subtitle; 20
3015+
3016+ (2) money transferred from the Unemployment Insurance Administration 21
3017+Fund under § 8–422 of this subtitle; [and] 22
3018+
3019+ (3) any voluntary contribution to the Special Administrative Expense 23
3020+Fund; AND 24
3021+
3022+ (4) ADMINISTRATIVE FEE P AYMENTS DEPOSITED IN TO THE SPECIAL 25
3023+ADMINISTRATIVE EXPENSE FUND IN ACCORDANCE WI TH § 8–605.1 OF THIS TITLE 26
3024+AND ANY ASSOCIATED F INES, PENALTIES, AND INTEREST ESTABLISHED BY 27
3025+REGULATION . 28
3026+
3027+ (b) (1) Notwithstanding any other provision in this Part III of this subtitle, the 29
3028+Special Administrative Expense Fund may be used as a revolving account to cover costs 30
3029+that are proper under the law for which federal money is requested but not yet received, if 31
3030+the costs are charged against the federal money when received. 32
3031+ 64 HOUSE BILL 352
3032+
3033+
3034+ (2) Subject to subsection (d) of this section, the Secretary: 1
3035+
3036+ (i) shall use the Special Administrative Expense Fund for 2
3037+reimbursement of interest on contributions that is collected erroneously; 3
3038+
3039+ (ii) shall use the Special Administrative Expense Fund to pay for 4
3040+costs of administration that are found to have been improperly charged against federal 5
3041+money credited to the Unemployment Insurance Administration Fund; and 6
3042+
3043+ (iii) may use the Special Administrative Expense Fund: 7
3044+
3045+ 1. for replacement within a reasonable time of any money 8
3046+that the State receives under § 302 of the Social Security Act and that because of an action 9
3047+or contingency has been lost or has been used for purposes other than or in amounts 10
3048+exceeding those necessary for proper administration of this title; [or] 11
3049+
3050+ 2. for administrative expenses of the Division of 12
3051+Unemployment Insurance and Division of Workforce Development AND ADULT 13
3052+LEARNING, in accordance with subsection (c) of this section; AND 14
3053+
3054+ 3. TO COLLECT AND ADMIN ISTER THE ADMINISTRA TIVE 15
3055+FEE ESTABLISHED UNDE R § 8–605.1 OF THIS TITLE. 16
3056+
3057+ (c) (1) Subject to subsection (d) of this section, the Secretary may use the 17
3058+Special Administrative Expense Fund for administrative expenses necessary to administer 18
3059+this title. 19
3060+
3061+ (2) Administrative expenses include: 20
3062+
3063+ (i) expenses related to the acquisition of office space required for 21
3064+effective administration of this title, subject to approval by the Board of Public Works; 22
3065+
3066+ (ii) costs for furnishing, maintenance, repair, improvement, and 23
3067+enhancement of office space; 24
3068+
3069+ (iii) the purchase, leasing, and maintenance of information 25
3070+technology systems, including equipment, programs, and services; 26
3071+
3072+ (iv) the purchase, leasing, and maintenance of telecommunications 27
3073+systems, services, and equipment including connectivity costs and ongoing usage costs; and 28
3074+
3075+ (v) other administrative costs that the Secretary determines are 29
3076+necessary to administer solely the provisions of this title. 30
3077+
3078+ (d) (1) The Special Administrative Expense Fund may not be used in a manner 31
3079+that would result in a loss of federal money that, in the absence of money from the Special 32 HOUSE BILL 352 65
3080+
3081+
3082+Administrative Expense Fund, would be available to pay for administrative costs of this 1
3083+title. 2
3084+
3085+ (2) THE SECRETARY SHALL IMPLE MENT COST ALLOCATION PLANS AS 3
3086+NECESSARY UNDER THIS PART III OF THIS SUBTITLE TO COMPLY WITH ALL 4
3087+APPLICABLE STATE AND FEDERAL LAW . 5
3088+
3089+8–605.1. 6
3090+
3091+ (A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS 7
3092+INDICATED. 8
3093+
3094+ (2) “NEW EMPLOYER ” HAS THE MEANING STAT ED IN § 8–609(A) OF 9
3095+THIS SUBTITLE. 10
3096+
3097+ (3) “TAXABLE WAGE BASE ” HAS THE MEANING STAT ED IN § 8–601 OF 11
3098+THIS SUBTITLE. 12
3099+
3100+ (B) (1) (I) BEGINNING JANUARY 1, 2026, EACH EMPLOYING UNIT 13
3101+THAT IS DETERMINED T O BE LIABLE UNDER TH IS SUBTITLE TO PAY C ONTRIBUTIONS 14
3102+SHALL BE SUBJECT TO AN ANNUAL ADMINISTRA TIVE FEE OF 0.15% OF ITS TAXABLE 15
3103+WAGE BASE. 16
3104+
3105+ (II) THE TIMING AND MANNER OF PAYMENT SHALL BE AS 17
3106+DETERMINED BY THE SECRETARY. 18
3107+
3108+ (2) (I) SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , 19
3109+BEGINNING JANUARY 1, 2026, THE CONTRIBUTION RAT E ASSIGNED TO EACH 20
3110+EMPLOYING UNIT UNDER THIS SUBTITLE, EXCLUSIVE OF ANY PEN ALTIES, FINES, OR 21
3111+INTEREST REQUIRED TO BE PAID BY AN EMPLOY ING UNIT UNDER A NY OTHER 22
3112+PROVISION OF THIS TI TLE, SHALL BE ADJUSTED BY SUBTRACTING 0.15% FROM 23
3113+EACH RATE. 24
3114+
3115+ (II) A NEW EMPLOYER SHALL P AY AT LEAST 1% OF ITS TAXABLE 25
3116+WAGE BASE. 26
3117+
3118+ (C) THE ADMINISTRATIVE FE E PAYMENTS COLLECTED UNDER THIS 27
3119+SECTION: 28
3120+
3121+ (1) SHALL BE CONSIDERE D SEPARATE AND DISTI NCT FROM 29
3122+CONTRIBUTIONS ; 30
3123+
3124+ (2) MAY NOT BE CREDITED TO THE ACCOUNTS OF I NDIVIDUAL 31
3125+EMPLOYING UNITS ; AND 32 66 HOUSE BILL 352
3126+
3127+
3128+
3129+ (3) SHALL BE DEPOSITED I NTO THE SPECIAL ADMINISTRATIVE 1
3130+EXPENSE FUND ESTABLISHED UNDE R § 8–419 OF THIS TITLE. 2
3131+
3132+ (D) THE ADMINISTR ATIVE FEES COLLECTED UNDER THIS SECTION M AY BE 3
3133+USED FOR ADMINISTRAT IVE EXPENSES IN ACCO RDANCE WITH § 8–421 OF THIS 4
3134+TITLE, INCLUDING EXPENSES T O IMPROVE CUSTOMER S ERVICE, CONDUCT DATA 5
3135+ANALYSIS, SUPPORT INFORMATION TECHNOLOGY IMPROVEME NTS, COMBAT FRAUD , 6
3136+AND ACCELERATE REEMPLOYM ENT. 7
3137+
3138+ (E) THE SECRETARY MAY ADOPT R EGULATIONS NECESSARY TO CARRY OUT 8
3139+THIS SECTION. 9
3140+
3141+8–609. 10
3142+
3143+ (a) (1) In this section the following terms have the meanings indicated. 11
3144+
3145+ (3) “New employer” means an employing unit that does not qualify for an 12
3146+earned rate under § 8–610 of this subtitle. 13
3147+
3148+ (b) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A new employer shall 14
3149+pay contributions at a rate that does not exceed 2.6% of the taxable wage base, and that is 15
3150+the highest of: 16
3151+
3152+ (1) 1% of the taxable wage base; 17
3153+
3154+ (2) the 5–year benefit cost rate of the State as computed under subsection 18
3155+(c) of this section; or 19
3156+
3157+ (3) the contribution rate under § 8–612 of this subtitle that applies to an 20
3158+employing unit with a benefit ratio of 0.000. 21
3159+
3160+8–612. 22
3161+
3162+ (a) (1) Subject to paragraph (2) of this subsection, on the basis of the earned 23
3163+rating record of an employing unit that qualifies for an earned rate of contribution under § 24
3164+8–610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio 25
3165+for the employing unit in accordance with subsection (b) or (c) of this section. 26
3166+
3167+ (2) [The] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , THE Secretary 27
3168+may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%. 28
3169+
3170+8–613. 29
3171+
3172+ (a) (1) In this section the following terms have the meanings indicated. 30
3173+ HOUSE BILL 352 67
3174+
3175+
3176+ (3) “Reorganized employer” means: 1
3177+
3178+ (i) an employer that alters its legal status, including changing from 2
3179+a sole proprietorship or a partnership to a corporation; or 3
3180+
3181+ (ii) an employer that otherwise changes its trade name or business 4
3182+identity while remaining under any of the same ownership. 5
3183+
3184+ (4) “Successor employer” means an employer that acquires, by sale or 6
3185+otherwise, all or part of the assets, business, organization, or trade of another employer. 7
3186+
3187+ (b) (1) A reorganized employer shall be liable for all contributions, interest, 8
3188+[and] penalties, AND ADMINISTRATIVE F EES owed by the employing unit before the 9
3189+reorganization. 10
3190+
3191+ (2) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A reorganized 11
3192+employer shall continue to pay contributions at the contribution rate of the employing unit 12
3193+before the reorganization from the date of the reorganization through the next December 13
3194+31. 14
3195+
3196+ (3) Beginning on the January 1 after the reorganization, the rate of 15
3197+contribution of the reorganized employer shall be based on its experience with payrolls and 16
3198+benefit charges, in combination with the experience with payrolls and benefit charges of 17
3199+the employing unit before the reorganization. 18
3200+
3201+ (d) If a successor employer was an employing unit before acquiring the assets, 19
3202+business, organization, or trade of a predecessor employer that is an employing unit, and 20
3203+has no common ownership, management, or control with the predecessor employer: 21
3204+
3205+ (1) SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , the successor 22
3206+employer shall continue to pay contributions at the previously assigned rate from the date 23
3207+of the transfer through the next December 31; 24
3208+
3209+ (2) beginning on the January 1 after the transfer, and for each calendar 25
3210+year thereafter, the rate of contribution of the successor employer shall be based on its 26
3211+experience with payrolls and benefit charges in combination with the proportionate share 27
3212+of payrolls and benefit charges acquired from the predecessor employer; and 28
3213+
3214+ (3) if two or more successor employers receive the transfer, beginning on 29
3215+the January 1 after the transfer, and for each calendar year thereafter, the rate of 30
3216+contribution of each successor employer shall be based on its experience with payrolls and 31
3217+benefit charges in combination with the proportionate share of payrolls and benefit charges 32
3218+acquired from the predecessor employer. 33
3219+
3220+ (f) If a predecessor employer does not remain in business after the transfer of all 34
3221+or part of the assets, business, organization, or trade of the predecessor employer: 35
31983222 68 HOUSE BILL 352
31993223
32003224
3201- (10) the average and maximum length of time, in days, between the report 1
3202-of theft and the restoration of benefits, by jurisdiction; 2
3203-
3204- (11) the number of hearings requested and the number of households that 3
3205-received a restoration of benefits as an outcome of a hearing, by jurisdiction; and 4
3206-
3207- (12) demographic data on households that experienced theft, including race, 5
3208-gender, number of households with children under the age of 18 years, and number of 6
3209-households with a member at least 60 years old. 7
3210-
3211-10–1303. 8
3212-
3213- (a) For fiscal year 2025 and each fiscal year thereafter, the Governor shall include 9
3214-in the annual budget bill an appropriation of [$2,400,000] $1,200,000 to manage the 10
3215-long–term care and dementia care navigation programs statewide and to fund the programs 11
3216-locally. 12
3217-
3218- (b) The funds appropriated under this section shall be distributed proportionally 13
3219-to each area agency based on a formula determined by the Department that considers the 14
3220-number of individuals who will likely need long–term care or dementia care services in each 15
3221-jurisdiction. 16
3222-
3223-Article – Labor and Employment 17
3224-
3225-8–421. 18
3226-
3227- (a) The Special Administrative Expense Fund shall consist of money appropriated 19
3228-in the State budget from: 20
3229-
3230- (1) fines, interest, and other penalties collected under this title and paid 21
3231-from the clearing account under § 8–404(c) of this subtitle; 22
3232-
3233- (2) money transferred from the Unemployment Insurance Administration 23
3234-Fund under § 8–422 of this subtitle; [and] 24
3235-
3236- (3) any voluntary contribution to the Special Administrative Expense 25
3237-Fund; AND 26
3238-
3239- (4) ADMINISTRATIVE FEE P AYMENTS DEPOSITED IN TO THE SPECIAL 27
3240-ADMINISTRATIVE EXPENSE FUND IN ACCORDANCE WI TH § 8–605.1 OF THIS TITLE 28
3241-AND ANY ASSOCIATED F INES, PENALTIES, AND INTEREST ESTABLI SHED BY 29
3242-REGULATION . 30
3243-
3244- (b) (1) Notwithstanding any other provision in this Part III of this subtitle, the 31
3245-Special Administrative Expense Fund may be used as a revolving account to cover costs 32 HOUSE BILL 352 69
3246-
3247-
3248-that are proper under the law for which federal money is requested but not yet received, if 1
3249-the costs are charged against the federal money when received. 2
3250-
3251- (2) Subject to subsection (d) of this section, the Secretary: 3
3252-
3253- (i) shall use the Special Administrative Expense Fund for 4
3254-reimbursement of interest on contributions that is collected erroneously; 5
3255-
3256- (ii) shall use the Special Administrative Expense Fund to pay for 6
3257-costs of administration that are found to have been improperly charged against federal 7
3258-money credited to the Unemployment Insurance Administration Fund; and 8
3259-
3260- (iii) may use the Special Administrative Expense Fund: 9
3261-
3262- 1. for replacement within a reasonable time of any money 10
3263-that the State receives under § 302 of the Social Security Act and that because of an action 11
3264-or contingency has been lost or has been used for purposes other than or in amounts 12
3265-exceeding those necessary for proper administration of this title; [or] 13
3266-
3267- 2. for administrative expenses of the Division of 14
3268-Unemployment Insurance and Division of Workforce Development AND ADULT 15
3269-LEARNING, AND EXCEPT AS OTHERW ISE PROVIDED IN THIS TITLE, THE DIVISION OF 16
3270-WORKFORCE DEVELOPMENT AND ADULT LEARNING, in accordance with subsection (c) 17
3271-of this section; AND 18
3272-
3273- 3. TO COLLECT AND ADMIN ISTER THE ADMINISTRA TIVE 19
3274-FEE ESTABLISHED UNDE R § 8–605.1 OF THIS TITLE. 20
3275-
3276- (c) (1) Subject to subsection (d) of this section, the Secretary may use the 21
3277-Special Administrative Expense Fund for administrative expenses necessary to administer 22
3278-this title. 23
3279-
3280- (2) Administrative expenses include: 24
3281-
3282- (i) expenses related to the acquisition of office space required for 25
3283-effective administration of this title, subject to approval by the Board of Public Works; 26
3284-
3285- (ii) costs for furnishing, maintenance, repair, improvement, and 27
3286-enhancement of office space; 28
3287-
3288- (iii) the purchase, leasing, and maintenance of information 29
3289-technology systems, including equipment, programs, and services; 30
3290-
3291- (iv) the purchase, leasing, and maintenance of telecommunications 31
3292-systems, services, and equipment including connectivity costs and ongoing usage costs; and 32
3225+ (1) the successor employer is liable for all contributions, interest, [and] 1
3226+penalties, AND ADMINISTRATIVE F EES owed by the predecessor employer at the time of 2
3227+the transfer; and 3
3228+
3229+ (2) if two or more successor employers receive the transfer, the successor 4
3230+employers shall be liable in the same proportion as the payroll record of the unit being 5
3231+transferred is to the total business of the predecessor employer. 6
3232+
3233+ (g) (1) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A predecessor 7
3234+employer shall continue to pay contributions at the previously assigned rate through the 8
3235+next December 31 if the predecessor employer: 9
3236+
3237+ (i) transfers only part of the assets, business, organization, or trade 10
3238+of the predecessor employer; 11
3239+
3240+ (ii) remains in business; and 12
3241+
3242+ (iii) has been assigned a contribution rate under this subtitle. 13
3243+
3244+ (2) [If] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , IF a predecessor 14
3245+employer has met each of the requirements to continue to pay contributions at the 15
3246+previously assigned rate through the December 31 after the transfer, beginning on the 16
3247+January 1 after the transfer the rate of contributions of the predecessor employer for each 17
3248+calendar year shall be based on: 18
3249+
3250+ (i) its experience with payrolls and benefit charges; and 19
3251+
3252+ (ii) its experience incurred before the transfer less any experience 20
3253+that was transferred to a successor employer. 21
3254+
3255+11–606. 22
3256+
3257+ (b) (1) There is a Maryland New Start Grant Program in the Department. 23
3258+
3259+ (2) The Department shall administer the Program. 24
3260+
3261+ (c) The purpose of the Program is to provide grants to organizations to create or 25
3262+support existing entrepreneurship development programs to provide assistance to covered 26
3263+individuals. 27
3264+
3265+ (f) (1) (I) In [each of fiscal years 2024, 2025, 2026, 2027, and 2028] FISCAL 28
3266+YEARS 2024 AND 2025 YEAR 2024, the Governor shall include in the annual budget bill 29
3267+an appropriation of at least $200,000 for the Program. 30
3268+ HOUSE BILL 352 69
3269+
3270+
3271+ (II) IN FISCAL YEARS 2026 2025 THROUGH 2028, THE 1
3272+GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN APPROPRIATION OF 2
3273+AT LEAST $50,000 FOR THE PROGRAM. 3
3274+
3275+ (2) The Department may not utilize more than 10% of the money 4
3276+appropriated for the Program for administrative costs. 5
3277+
3278+11–1302. 6
3279+
3280+ (a) There is a Construction Education and Innovation Fund. 7
3281+
3282+ (e) (1) For fiscal year 2018 through fiscal year 2024, the Governor shall 8
3283+include in the annual budget bill an appropriation to the Fund of $250,000 to support the 9
3284+operation of the Center. 10
3285+
3286+ (2) For fiscal year 2025 through fiscal year 2029, the Governor shall 11
3287+include in the annual budget bill an appropriation to the Fund of [$625,000] $531,250 to 12
3288+support the operation of the Center. 13
3289+
3290+ (f) The Fund may be used only to support the purposes of the Center. 14
3291+
3292+11–1501. 15
3293+
3294+ (a) In this subtitle the following words have the meanings indicated. 16
3295+
3296+ (f) “Program” means the Career Pathways for Health Care Workers Program. 17
3297+
3298+11–1506. 18
3299+
3300+ (a) (1) [For each] THROUGH fiscal year 2025 2024, the Governor shall 19
3301+include in the annual budget bill an appropriation of at least $1,000,000 for the Program. 20
3302+
3303+ (2) FOR FISCAL YEAR 2026 2025 AND EACH FISCAL YEAR 21
3304+THEREAFTER , THE GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN 22
3305+APPROPRIATION OF AT LEAST $500,000 FOR THE PROGRAM. 23
3306+
3307+ (b) Appropriations and expenditures made for the purpose of implementing the 24
3308+Program, including the use of any funds received by a person under any component of the 25
3309+Program, are subject to audit by the Office of Legislative Audits as provided in § 2–1220 of 26
3310+the State Government Article. 27
3311+
3312+Article – Local Government 28
3313+
3314+16–503. 29
32933315 70 HOUSE BILL 352
32943316
32953317
3296- (v) other administrative costs that the Secretary determines are 1
3297-necessary to administer solely the provisions of this title. 2
3298-
3299- (d) (1) The Special Administrative Expense Fund may not be used in a manner 3
3300-that would result in a loss of federal money that, in the absence of money from the Special 4
3301-Administrative Expense Fund, would be available to pay for administrative costs of this 5
3302-title. 6
3303-
3304- (2) THE SECRETARY SHALL IMPLE MENT COST ALLOCATION PLANS AS 7
3305-NECESSARY UNDER THIS PART III OF THIS SUBTITLE TO COMPLY WITH ALL 8
3306-APPLICABLE STATE AND FEDERAL LAW . 9
3307-
3308-8–605.1. 10
3309-
3310- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 11
3311-INDICATED. 12
3312-
3313- (2) “NEW EMPLOYER ” HAS THE MEANING STAT ED IN § 8–609(A) OF 13
3314-THIS SUBTITLE. 14
3315-
3316- (3) “TAXABLE WAGE BASE ” HAS THE MEANING STAT ED IN § 8–601 OF 15
3317-THIS SUBTITLE. 16
3318-
3319- (B) (1) (I) BEGINNING JANUARY 1, 2026, EACH EMPLOYING UNIT 17
3320-THAT IS DETERMINED T O BE LIABLE UNDER TH IS SUBTITLE TO PAY C ONTRIBUTIONS 18
3321-SHALL BE SUBJECT TO AN ANNUAL ADMINISTRA TIVE FEE OF 0.15% OF ITS TAXABLE 19
3322-WAGE BASE. 20
3323-
3324- (II) THE TIMING AND MANNER OF PAYMENT SHALL BE AS 21
3325-DETERMIN ED BY THE SECRETARY. 22
3326-
3327- (2) (I) SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , 23
3328-BEGINNING JANUARY 1, 2026, THE CONTRIBUTION RAT E ASSIGNED TO EACH 24
3329-EMPLOYING UNIT UNDER THIS SUBTITLE, EXCLUSIVE OF ANY PEN ALTIES, FINES, OR 25
3330-INTEREST REQUIRED TO BE PAID BY AN EMPLOYING UNIT UNDER ANY OTHER 26
3331-PROVISION OF THIS TI TLE, SHALL BE ADJUSTED BY SUBTRACTING 0.15% FROM 27
3332-EACH RATE. 28
3333-
3334- (II) A NEW EMPLOYER SHALL P AY AT LEAST 1% OF ITS TAXABLE 29
3335-WAGE BASE. 30
3336-
3337- (C) THE ADMINISTRATIVE FE E PAYMENTS COLLECTED UNDER THIS 31
3338-SECTION: 32
3318+ (A) The Governor shall include in the budget bill for [each] fiscal year 2025 a 1
3319+General Fund appropriation for the following teacher retirement supplemental grants to 2
3320+the following counties: 3
3321+
3322+ (1) Allegany County – $1,632,106; 4
3323+
3324+ (2) Baltimore City – $10,047,596; 5
3325+
3326+ (3) Baltimore County – $3,000,000; 6
3327+
3328+ (4) Caroline County – $685,108; 7
3329+
3330+ (5) Dorchester County – $308,913; 8
3331+
3332+ (6) Garrett County – $406,400; 9
3333+
3334+ (7) Prince George’s County – $9,628,702; 10
3335+
3336+ (8) Somerset County – $381,999; and 11
3337+
3338+ (9) Wicomico County – $1,567,837. 12
3339+
3340+ (B) FOR FISCAL YEAR 2026, THE GOVERNOR SHALL INCLUD E IN THE 13
3341+BUDGET BILL A GENERAL FUND APPROPRIATION FO R THE FOLLOWING TEAC HER 14
3342+RETIREMENT SUPPLEMEN TAL GRANTS TO THE FO LLOWING COUNTIES : 15
3343+
3344+ (1) ALLEGANY COUNTY – $816,053; 16
3345+
3346+ (2) BALTIMORE CITY – $5,023,798; 17
3347+
3348+ (3) BALTIMORE COUNTY – $1,500,000; 18
3349+
3350+ (4) CAROLINE COUNTY – $342,554; 19
3351+
3352+ (5) DORCHESTER COUNTY – $154,457; 20
3353+
3354+ (6) GARRETT COUNTY – $203,200; 21
3355+
3356+ (7) PRINCE GEORGE’S COUNTY – $4,814,351; 22
3357+
3358+ (8) SOMERSET COUNTY – $191,000; AND 23
3359+
3360+ (9) WICOMICO COUNTY – $783,919. 24
3361+
3362+Article – Natural Resources 25
33393363 HOUSE BILL 352 71
33403364
33413365
3342- (1) SHALL BE CONSIDERED SEPARATE AND DISTINC T FROM 1
3343-CONTRIBUTIONS ; 2
3344-
3345- (2) MAY NOT BE CREDITED TO THE ACCOUNTS OF I NDIVIDUAL 3
3346-EMPLOYING UNITS ; AND 4
3347-
3348- (3) SHALL BE DEPOSITED I NTO THE SPECIAL ADMINISTRATIVE 5
3349-EXPENSE FUND ESTABLISHED UNDE R § 8–419 OF THIS TITLE. 6
3350-
3351- (D) (1) THE ADMINISTRATIVE FE ES COLLECTED UNDER T HIS SECTION 7
3352-MAY BE USED FOR ADMI NISTRATIVE EXPENSES IN ACCORDANCE WITH § 8–421 OF 8
3353-THIS TITLE, INCLUDING EXPENSES T O IMPROVE CUSTOMER S ERVICE, CONDUCT 9
3354-DATA ANALYSIS , SUPPORT INFORMATION TECHNOLOGY IMPROV EMENTS, COMBAT 10
3355-FRAUD, AND ACCELERATE REEMP LOYMENT. 11
3356-
3357- (2) THE ADMINISTRATIVE FE ES COLLECTED UNDER T HIS SECTION 12
3358-MAY NOT BE USED FOR ADMINISTRATIVE EXPEN SES OF THE DIVISION OF 13
3359-WORKFORCE DEVELOPMENT AND ADULT LEARNING. 14
3360-
3361- (E) THE SECRETARY MAY ADOPT R EGULATIONS NECESSARY TO CARR Y OUT 15
3362-THIS SECTION. 16
3363-
3364-8–609. 17
3365-
3366- (a) (1) In this section the following terms have the meanings indicated. 18
3367-
3368- (3) “New employer” means an employing unit that does not qualify for an 19
3369-earned rate under § 8–610 of this subtitle. 20
3370-
3371- (b) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A new employer shall 21
3372-pay contributions at a rate that does not exceed 2.6% of the taxable wage base, and that is 22
3373-the highest of: 23
3374-
3375- (1) 1% of the taxable wage base; 24
3376-
3377- (2) the 5–year benefit cost rate of the State as computed under subsection 25
3378-(c) of this section; or 26
3379-
3380- (3) the contribution rate under § 8–612 of this subtitle that applies to an 27
3381-employing unit with a benefit ratio of 0.000. 28
3382-
3383-8–612. 29
3384-
3385- (a) (1) Subject to paragraph (2) of this subsection, on the basis of the earned 30
3386-rating record of an employing unit that qualifies for an earned rate of contribution under § 31 72 HOUSE BILL 352
3387-
3388-
3389-8–610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio 1
3390-for the employing unit in accordance with subsection (b) or (c) of this section. 2
3391-
3392- (2) [The] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , THE Secretary 3
3393-may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%. 4
3394-
3395-8–613. 5
3396-
3397- (a) (1) In this section the following terms have the meanings indicated. 6
3398-
3399- (3) “Reorganized employer” means: 7
3400-
3401- (i) an employer that alters its legal status, including changing from 8
3402-a sole proprietorship or a partnership to a corporation; or 9
3403-
3404- (ii) an employer that otherwise changes its trade name or business 10
3405-identity while remaining under any of the same ownership. 11
3406-
3407- (4) “Successor employer” means an employer that acquires, by sale or 12
3408-otherwise, all or part of the assets, business, organization, or trade of another employer. 13
3409-
3410- (b) (1) A reorganized employer shall be liable for all contributions, interest, 14
3411-[and] penalties, AND ADMINISTRATIVE F EES owed by the employing unit before the 15
3412-reorganization. 16
3413-
3414- (2) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A reorganized 17
3415-employer shall continue to pay contributions at the contribution rate of the employing unit 18
3416-before the reorganization from the date of the reorganization through the next December 19
3417-31. 20
3418-
3419- (3) Beginning on the January 1 after the reorganization, the rate of 21
3420-contribution of the reorganized employer shall be based on its experience with payrolls and 22
3421-benefit charges, in combination with the experience with payrolls and benefit charges of 23
3422-the employing unit before the reorganization. 24
3423-
3424- (d) If a successor employer was an employing unit before acquiring the assets, 25
3425-business, organization, or trade of a predecessor employer that is an employing unit, and 26
3426-has no common ownership, management, or control with the predecessor employer: 27
3427-
3428- (1) SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , the successor 28
3429-employer shall continue to pay contributions at the previously assigned rate from the date 29
3430-of the transfer through the next December 31; 30
3431-
3432- (2) beginning on the January 1 after the transfer, and for each calendar 31
3433-year thereafter, the rate of contribution of the successor employer shall be based on its 32 HOUSE BILL 352 73
3434-
3435-
3436-experience with payrolls and benefit charges in combination with the proportionate share 1
3437-of payrolls and benefit charges acquired from the predecessor employer; and 2
3438-
3439- (3) if two or more successor employers receive the transfer, beginning on 3
3440-the January 1 after the transfer, and for each calendar year thereafter, the rate of 4
3441-contribution of each successor employer shall be based on its experience with payrolls and 5
3442-benefit charges in combination with the proportionate share of payrolls and benefit charges 6
3443-acquired from the predecessor employer. 7
3444-
3445- (f) If a predecessor employer does not remain in business after the transfer of all 8
3446-or part of the assets, business, organization, or trade of the predecessor employer: 9
3447-
3448- (1) the successor employer is liable for all contributions, interest, [and] 10
3449-penalties, AND ADMINISTRATIVE F EES owed by the predecessor employer at the time of 11
3450-the transfer; and 12
3451-
3452- (2) if two or more successor employers receive the transfer, the successor 13
3453-employers shall be liable in the same proportion as the payroll record of the unit being 14
3454-transferred is to the total business of the predecessor employer. 15
3455-
3456- (g) (1) [A] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , A predecessor 16
3457-employer shall continue to pay contributions at the previously assigned rate through the 17
3458-next December 31 if the predecessor employer: 18
3459-
3460- (i) transfers only part of the assets, business, organization, or trade 19
3461-of the predecessor employer; 20
3462-
3463- (ii) remains in business; and 21
3464-
3465- (iii) has been assigned a contribution rate under this subtitle. 22
3466-
3467- (2) [If] SUBJECT TO § 8–605.1(B) OF THIS SUBTITLE , IF a predecessor 23
3468-employer has met each of the requirements to continue to pay contributions at the 24
3469-previously assigned rate through the December 31 after the transfer, beginning on the 25
3470-January 1 after the transfer the rate of contributions of the predecessor employer for each 26
3471-calendar year shall be based on: 27
3472-
3473- (i) its experience with payrolls and benefit charges; and 28
3474-
3475- (ii) its experience incurred before the transfer less any experience 29
3476-that was transferred to a successor employer. 30
3477-
3478-11–606. 31
3479-
3480- (b) (1) There is a Maryland New Start Grant Program in the Department. 32
3366+3–103. 1
3367+
3368+ (a) (1) There is a body politic and corporate known as the “Maryland 2
3369+Environmental Service”. 3
3370+
3371+ (h) (1) The Service: 4
3372+
3373+ (i) May create and establish 1 or more project reserve funds in such 5
3374+amounts as the Board considers appropriate, including the following project reserve funds: 6
3375+
3376+ 1. An Eastern Correctional Institution Turbine Project 7
3377+Contingency Fund; 8
3378+
3379+ 2. A Department of Natural Resources Project Contingency 9
3380+Fund; and 10
3381+
3382+ 3. A Reimbursable Project Contingency Fund; and 11
3383+
3384+ (ii) Subject to paragraph (2) of this subsection, may pay into such 12
3385+funds: 13
3386+
3387+ 1. Any money appropriated and made available by the State 14
3388+for the purposes of such funds; 15
3389+
3390+ 2. Any proceeds from the sale of bonds or notes, to the extent 16
3391+provided in the resolution authorizing the issuance of the bonds or notes; 17
3392+
3393+ 3. Revenues derived from a project of the Service; and 18
3394+
3395+ 4. Any other money that may be received by or otherwise 19
3396+made available to the Service from any other source or sources which the Service has 20
3397+designated for deposit into such funds. 21
3398+
3399+ (2) Money held in or credited to a project reserve fund established under 22
3400+this subsection shall be used solely to accomplish the purposes of this subtitle, as 23
3401+determined by the Board and, subject to paragraph (3) of this subsection, may be retained 24
3402+by the Service in the appropriate project reserve fund based on the project for which the 25
3403+money was received by the Service. 26
3404+
3405+ (3) (i) The Service may credit to a project reserve fund established 27
3406+under paragraph (1)(i)1 through 3 of this subsection only money that is reimbursable to the 28
3407+State. 29
3408+
3409+ (ii) The Service may not retain more than: 30
3410+
3411+ 1. [$1,500,000] $5,000,000 in the Eastern Correctional 31
3412+Institution Turbine Project Contingency Fund; 32 72 HOUSE BILL 352
3413+
3414+
3415+
3416+ 2. $500,000 in the Department of Natural Resources Project 1
3417+Contingency Fund; or 2
3418+
3419+ 3. [$1,000,000] $3,000,000 in the Reimbursable Project 3
3420+Contingency Fund. 4
3421+
3422+ (iii) If at the end of a fiscal year the balance in a project reserve fund 5
3423+exceeds the limits stated in subparagraph (ii) of this paragraph, the Service shall revert 6
3424+the excess to the State fund from which the money in the project reserve fund was originally 7
3425+appropriated. 8
3426+
3427+ (4) Money appropriated or made available to the Service by the State shall 9
3428+be expended in accordance with the provisions of this subtitle. 10
3429+
3430+5–903. 11
3431+
3432+ (a) (1) (i) Of the funds distributed to Program Open Space under § 13–209 12
3433+of the Tax – Property Article, up to $3,000,000 may be transferred by an appropriation in 13
3434+the State budget, or by an amendment to the State budget under Title 7, Subtitle 2 of the 14
3435+State Finance and Procurement Article, to the Maryland Heritage Areas Authority 15
3436+Financing Fund established under Title 13, Subtitle 11 of the Financial Institutions Article 16
3437+to be used for the purposes provided in that subtitle. 17
3438+
3439+ (ii) Of the amount transferred under subparagraph (i) of this 18
3440+paragraph, up to $300,000 may be distributed to the Maryland Historical Trust within the 19
3441+Department of Planning to be awarded as noncapital historic preservation grants. 20
3442+
3443+ (2) (i) 1. Of the remaining funds not appropriated under paragraph 21
3444+(1)(i) of this subsection: 22
3445+
3446+ A. One half of the funds shall be used for recreation and open 23
3447+space purposes by the Department and the Historic St. Mary’s City Commission; and 24
3448+
3449+ B. 20% of the funds or $21,000,000, whichever is greater, 25
3450+shall be appropriated to the Forest and Park Service in the Department to operate State 26
3451+forests and parks. 27
3452+
3453+ 2. Except as otherwise provided in this section, any funds the 28
3454+General Assembly appropriates to the State under this subsection shall be used only for 29
3455+land acquisition projects. 30
3456+
3457+ (iii) 1. A portion of the State’s share of funds available under 31
3458+subparagraph (i)1A of this paragraph for this program not to exceed $8,000,000 for each 32
3459+fiscal year may be transferred by an appropriation in the State budget to the Rural Legacy 33
3460+Program under Subtitle 9A of this title. 34
3461+ HOUSE BILL 352 73
3462+
3463+
3464+ 2. In each fiscal year, up to $2 million of the funds 1
3465+transferred under this subparagraph to the Rural Legacy Program may be used to purchase 2
3466+zero coupon bonds for easements. 3
3467+
3468+ 3. Sums allocated to the Rural Legacy Program may not 4
3469+revert to the General Fund of the State. 5
3470+
3471+5–2001. 6
3472+
3473+ (a) In this section, “Fund” means the Maryland Forestry Education Fund. 7
3474+
3475+ (b) There is a Maryland Forestry Education Fund. 8
3476+
3477+ (c) The purpose of the Fund is to expand and enhance: 9
3478+
3479+ (1) The Maryland Forestry Foundation’s capacity to provide education and 10
3480+resources that support Maryland’s forest landowners; 11
3481+
3482+ (2) The ability of district forestry boards and the knowledge of local 12
3483+governments in Maryland to achieve: 13
3484+
3485+ (i) Environmental, economic, and social sustainability of forest 14
3486+health; and 15
3487+
3488+ (ii) The sustainable management of forest resources; and 16
3489+
3490+ (3) The ability of businesses to test innovative best management practices 17
3491+in forestry. 18
3492+
3493+ (k) For fiscal [years] YEAR 2025 [and 2026], the Governor shall include in the 19
3494+annual budget bill an appropriation of $250,000 to the Fund. 20
3495+
3496+8–2A–02. 21
3497+
3498+ (a) There is a Chesapeake and Atlantic Coastal Bays 2010 Trust Fund. 22
3499+
3500+ (b) The purpose of the Trust Fund is to provide financial assistance necessary to 23
3501+advance Maryland’s progress in meeting the goals established in the 2014 Chesapeake Bay 24
3502+Watershed Agreement for the restoration of the Chesapeake Bay and its tributaries, 25
3503+including the Patuxent River, and to restore the health of the Atlantic Coastal Bays and 26
3504+their tributaries, by focusing limited financial resources on nonpoint source pollution 27
3505+control projects in all regions of the State. 28
3506+
3507+ (f) (1) The Trust Fund may be used only for the implementation of nonpoint 29
3508+source pollution control projects to: 30
34813509 74 HOUSE BILL 352
34823510
34833511
3484- (2) The Department shall administer the Program. 1
3485-
3486- (c) The purpose of the Program is to provide grants to organizations to create or 2
3487-support existing entrepreneurship development programs to provide assistance to covered 3
3488-individuals. 4
3489-
3490- (f) (1) (I) In [each of fiscal years 2024, 2025, 2026, 2027, and 2028] FISCAL 5
3491-YEARS 2024 AND 2025 YEAR 2024, the Governor shall include in the annual budget bill 6
3492-an appropriation of at least $200,000 for the Program. 7
3493-
3494- (II) IN FISCAL YEAR S 2026 2025 THROUGH 2028, THE 8
3495-GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN APPROPRIA TION OF 9
3496-AT LEAST $50,000 FOR THE PROGRAM. 10
3497-
3498- (2) The Department may not utilize more than 10% of the money 11
3499-appropriated for the Program for administrative costs. 12
3500-
3501-11–1302. 13
3502-
3503- (a) There is a Construction Education and Innovation Fund. 14
3504-
3505- (e) (1) For fiscal year 2018 through fiscal year 2024, the Governor shall 15
3506-include in the annual budget bill an appropriation to the Fund of $250,000 to support the 16
3507-operation of the Center. 17
3508-
3509- (2) For fiscal year 2025 through fiscal year 2029, the Governor shall 18
3510-include in the annual budget bill an appropriation to the Fund of [$625,000] $531,250 to 19
3511-support the operation of the Center. 20
3512-
3513- (f) The Fund may be used only to support the purposes of the Center. 21
3514-
3515-11–1501. 22
3516-
3517- (a) In this subtitle the following words have the meanings indicated. 23
3518-
3519- (f) “Program” means the Career Pathways for Health Care Workers Program. 24
3520-
3521-11–1506. 25
3522-
3523- (a) (1) [For each] THROUGH fiscal year 2025 2024, the Governor shall 26
3524-include in the annual budget bill an appropriation of at least $1,000,000 for the Program. 27
3525-
3526- (2) FOR FISCAL YEAR 2026 2025 AND EACH FISCAL YEAR 28
3527-THEREAFTER , THE GOVERNOR SHALL INCLUD E IN THE ANNUAL BUDG ET BILL AN 29
3528-APPROPRIATION OF AT LEAST $500,000 FOR THE PROGRAM. 30
3512+ (i) Support State and local watershed implementation plans by 1
3513+targeting limited financial resources on the most effective nonpoint source pollution control 2
3514+projects; and 3
3515+
3516+ (ii) Improve the health of the Atlantic Coastal Bays and their 4
3517+tributaries. 5
3518+
3519+ (2) It is the intent of the General Assembly that, when possible, money in 6
3520+the Trust Fund shall be granted to local governments and other political subdivisions for 7
3521+agricultural, forestry, stream and wetland restoration, and urban and suburban 8
3522+stormwater nonpoint source pollution control projects, including up to 25% in matching 9
3523+funds to local governments and other political subdivisions that have enacted a stormwater 10
3524+remediation fee under § 4–202.1 of the Environment Article. 11
3525+
3526+ (3) (i) In each fiscal year from 2023 through 2031, inclusive, $1,250,000 12
3527+from the Trust Fund shall be used to fund: 13
3528+
3529+ 1. The 5 Million Tree Program Coordinator position in the 14
3530+Department of the Environment; and 15
3531+
3532+ 2. Subject to subparagraph (ii) of this paragraph, 13 16
3533+contractor positions in the Forest Service of the Department to provide technical assistance, 17
3534+planning, and coordination related to tree plantings, tree buffer management, and forest 18
3535+management, including invasive vine removal, on public, private, and agricultural lands 19
3536+and in “underserved areas” as defined in § 8–1911 of this article. 20
3537+
3538+ (ii) The Department shall make reasonable efforts to ensure that 21
3539+contractors hired under subparagraph (i)2 of this paragraph reflect the geographic and 22
3540+demographic diversity of the State. 23
3541+
3542+ (4) (i) In each fiscal year from 2024 through 2031, inclusive, $2,500,000 24
3543+from the Trust Fund shall be used, subject to the requirements of subparagraph (ii) of this 25
3544+paragraph, for tree plantings on public and private land. 26
3545+
3546+ (ii) The money appropriated under this paragraph: 27
3547+
3548+ 1. May be distributed in accordance with § 8–2A–04(c)(2) of 28
3549+this subtitle; 29
3550+
3551+ 2. May be used to cover the costs of: 30
3552+
3553+ A. Site preparation, labor, and materials for tree–planting 31
3554+projects; 32
3555+
3556+ B. Maintaining trees following a tree–planting project; and 33
35293557 HOUSE BILL 352 75
35303558
35313559
3532- (b) Appropriations and expenditures made for the purpose of implementing the 1
3533-Program, including the use of any funds received by a person under any component of the 2
3534-Program, are subject to audit by the Office of Legislative Audits as provided in § 2–1220 of 3
3535-the State Government Article. 4
3536-
3537-Article – Local Government 5
3538-
3539-16–503. 6
3540-
3541- (A) The Governor shall include in the budget bill for [each] fiscal year 2025 a 7
3542-General Fund appropriation for the following teacher retirement supplemental grants to 8
3543-the following counties: 9
3544-
3545- (1) Allegany County – $1,632,106; 10
3546-
3547- (2) Baltimore City – $10,047,596; 11
3548-
3549- (3) Baltimore County – $3,000,000; 12
3550-
3551- (4) Caroline County – $685,108; 13
3552-
3553- (5) Dorchester County – $308,913; 14
3554-
3555- (6) Garrett County – $406,400; 15
3556-
3557- (7) Prince George’s County – $9,628,702; 16
3558-
3559- (8) Somerset County – $381,999; and 17
3560-
3561- (9) Wicomico County – $1,567,837. 18
3562-
3563- (B) FOR FISCAL YEAR 2026, THE GOVERNOR SHALL INCLUD E IN THE 19
3564-BUDGET BILL A GENERAL FUND APPROPRIATION FO R THE FOLLOWING TEAC HER 20
3565-RETIREMENT SUPPLEMEN TAL GRANTS TO THE FOL LOWING COUNTIES : 21
3566-
3567- (1) ALLEGANY COUNTY – $816,053; 22
3568-
3569- (2) BALTIMORE CITY – $5,023,798; 23
3570-
3571- (3) BALTIMORE COUNTY – $1,500,000; 24
3572-
3573- (4) CAROLINE COUNTY – $342,554; 25
3574-
3575- (5) DORCHESTER COUNTY – $154,457; 26
3576-
3577- (6) GARRETT COUNTY – $203,200; 27 76 HOUSE BILL 352
3578-
3579-
3580-
3581- (7) PRINCE GEORGE’S COUNTY – $4,814,351; 1
3582-
3583- (8) SOMERSET COUNTY – $191,000; AND 2
3584-
3585- (9) WICOMICO COUNTY – $783,919. 3
3586-
3587-Article – Natural Resources 4
3588-
3589-3–103. 5
3590-
3591- (a) (1) There is a body politic and corporate known as the “Maryland 6
3592-Environmental Service”. 7
3593-
3594- (h) (1) The Service: 8
3595-
3596- (i) May create and establish 1 or more project reserve funds in such 9
3597-amounts as the Board considers appropriate, including the following project reserve funds: 10
3598-
3599- 1. An Eastern Correctional Institution Turbine Project 11
3600-Contingency Fund; 12
3601-
3602- 2. A Department of Natural Resources Project Contingency 13
3603-Fund; and 14
3604-
3605- 3. A Reimbursable Project Contingency Fund; and 15
3606-
3607- (ii) Subject to paragraph (2) of this subsection, may pay into such 16
3608-funds: 17
3609-
3610- 1. Any money appropriated and made available by the State 18
3611-for the purposes of such funds; 19
3612-
3613- 2. Any proceeds from the sale of bonds or notes, to the extent 20
3614-provided in the resolution authorizing the issuance of the bonds or notes; 21
3615-
3616- 3. Revenues derived from a project of the Service; and 22
3617-
3618- 4. Any other money that may be received by or otherwise 23
3619-made available to the Service from any other source or sources which the Service has 24
3620-designated for deposit into such funds. 25
3621-
3622- (2) Money held in or credited to a project reserve fund established under 26
3623-this subsection shall be used solely to accomplish the purposes of this subtitle, as 27
3624-determined by the Board and, subject to paragraph (3) of this subsection, may be retained 28 HOUSE BILL 352 77
3625-
3626-
3627-by the Service in the appropriate project reserve fund based on the project for which the 1
3628-money was received by the Service. 2
3629-
3630- (3) (i) The Service may credit to a project reserve fund established 3
3631-under paragraph (1)(i)1 through 3 of this subsection only money that is reimbursable to the 4
3632-State. 5
3633-
3634- (ii) The Service may not retain more than: 6
3635-
3636- 1. [$1,500,000] $5,000,000 in the Eastern Correctional 7
3637-Institution Turbine Project Contingency Fund; 8
3638-
3639- 2. $500,000 in the Department of Natural Resources Project 9
3640-Contingency Fund; or 10
3641-
3642- 3. [$1,000,000] $3,000,000 in the Reimbursable Project 11
3643-Contingency Fund. 12
3644-
3645- (iii) If at the end of a fiscal year the balance in a project reserve fund 13
3646-exceeds the limits stated in subparagraph (ii) of this paragraph, the Service shall revert 14
3647-the excess to the State fund from which the money in the project reserve fund was originally 15
3648-appropriated. 16
3649-
3650- (4) Money appropriated or made available to the Service by the State shall 17
3651-be expended in accordance with the provisions of this subtitle. 18
3652-
3653-5–903. 19
3654-
3655- (a) (1) (i) Of the funds distributed to Program Open Space under § 13–209 20
3656-of the Tax – Property Article, up to $3,000,000 may be transferred by an appropriation in 21
3657-the State budget, or by an amendment to the State budget under Title 7, Subtitle 2 of the 22
3658-State Finance and Procurement Article, to the Maryland Heritage Areas Authority 23
3659-Financing Fund established under Title 13, Subtitle 11 of the Financial Institutions Article 24
3660-to be used for the purposes provided in that subtitle. 25
3661-
3662- (ii) Of the amount transferred under subparagraph (i) of this 26
3663-paragraph, up to $300,000 may be distributed to the Maryland Historical Trust within the 27
3664-Department of Planning to be awarded as noncapital historic preservation grants. 28
3665-
3666- (2) (i) 1. Of the remaining funds not appropriated under paragraph 29
3667-(1)(i) of this subsection: 30
3668-
3669- A. One half of the funds shall be used for recreation and open 31
3670-space purposes by the Department and the Historic St. Mary’s City Commission; and 32
3560+ C. Landowner incentive payments or signing bonuses of up 1
3561+to $1,000 per acre of trees planted; 2
3562+
3563+ 3. May not be used to plant trees intended for timber harvest; 3
3564+and 4
3565+
3566+ 4. May be used only for tree plantings on private land if the 5
3567+landowner enters into a binding legal agreement to maintain the planted area in tree cover 6
3568+for at least 15 years. 7
3569+
3570+ (iii) Money appropriated under this paragraph is supplemental to 8
3571+and may not take the place of funding that otherwise would be appropriated for tree 9
3572+plantings on public and private land. 10
3573+
3574+ (5) In each fiscal year from 2026 through 2030, inclusive, up to $100,000 11
3575+from the Trust Fund shall be used to fund the operations grants under § 8–2B–02(g)(3) of 12
3576+this title at a rate of $20,000 per project sponsor each fiscal year. 13
3577+
3578+ (6) NOTWITHSTANDING ANY O THER PROVISION OF LA W, THE 14
3579+GOVERNOR MAY INCLUDE IN THE ANNUAL BUDGET BILL AN APPROPRIATIO N OF UP 15
3580+TO $10,500,000 FROM THE TRUST FUND TO SUPPORT OPERA TING EXPENSES OF THE 16
3581+DEPARTMENT . 17
3582+
3583+8–709. 18
3584+
3585+ (a) The Department shall include in its annual budget request an itemized list of 19
3586+requests for the use of any available money from the Waterway Improvement Fund for the 20
3587+projects under § 8–707 of this subtitle. The Department’s list shall include a brief 21
3588+description of each project, an estimate of its cost, and the benefits to be derived from it. 22
3589+The list shall designate which projects are financed solely by the Waterway Improvement 23
3590+Fund, which are matching fund projects, and which are interest–free loan projects. 24
3591+
3592+ (b) Notwithstanding the provisions of subsection (a) of this section, in any fiscal 25
3593+year the Department may expend from the Waterway Improvement Fund without 26
3594+legislative approval a total sum of not more than $225,000. Of this amount, a sum of not 27
3595+more than $125,000 may be expended for small projects under § 8–707(a)(3) and (4) of this 28
3596+subtitle, subject to the limitation that a single project of this kind may not exceed $5,000 in 29
3597+cost to the Waterway Improvement Fund, and a sum of not more than $100,000 may be 30
3598+expended for boating safety and education. 31
3599+
3600+ (c) Notwithstanding the provisions of subsection (a) of this section, the 32
3601+Department may propose an appropriation from the Waterway Improvement Fund to 33
3602+support marine operations of the Natural Resources Police not exceeding: 34
3603+
3604+ (1) $1,700,000 in the Department’s fiscal year 2006 budget; [and] 35
3605+ 76 HOUSE BILL 352
3606+
3607+
3608+ (2) $2,000,000 in the Department’s fiscal year 2007 [budget, and every year 1
3609+thereafter] THROUGH FISCAL YEAR 2025 BUDGETS; AND 2
3610+
3611+ (3) $2,100,000 IN THE DEPARTMENT ’S FISCAL YEAR 2026 BUDGET, 3
3612+AND EVERY YEAR THEREAFTER . 4
3613+
3614+Article – Public Safety 5
3615+
3616+4–1011. 6
3617+
3618+ (a) In this section, “local law enforcement agency” means: 7
3619+
3620+ (1) a police department of a county or municipal corporation in the State; 8
3621+or 9
3622+
3623+ (2) the office of the sheriff that provides a law enforcement function in a 10
3624+county or municipal corporation in the State. 11
3625+
3626+ (b) (1) For fiscal [years 2024 through 2026, each year] 2024, the Governor 12
3627+shall include in the annual budget bill an appropriation of $2,000,000 for local law 13
3628+enforcement agencies to be used as grants for warrant apprehension efforts. 14
3629+
3630+ (2) FOR FISCAL YEARS 2025 AND 2026, THE GOVERNOR SHALL 15
3631+INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $1,000,000 FOR 16
3632+LOCAL LAW ENFORCEMEN T AGENCIES TO BE USE D AS GRANTS TO WARRA NT 17
3633+APPREHENSION EFFORTS . 18
3634+
3635+ (c) (1) The Governor’s Office of Crime Prevention and Policy shall administer 19
3636+the grant funds in accordance with § 4–1008 of this subtitle. 20
3637+
3638+ (2) Local law enforcement agencies may use the grant funds for the 21
3639+following purposes: 22
3640+
3641+ (i) to reduce warrants in the agency’s jurisdiction; 23
3642+
3643+ (ii) to increase coordination and cooperation between local law 24
3644+enforcement and State and federal agencies regarding outstanding warrants; and 25
3645+
3646+ (iii) to reduce the number of outstanding warrants related to violent 26
3647+crimes. 27
3648+
3649+Article – Real Property 28
3650+
3651+8–1006. 29
3652+ HOUSE BILL 352 77
3653+
3654+
3655+ For each of fiscal years 2026 through 2028, the Governor [shall] MAY include in the 1
3656+annual budget bill an appropriation of: 2
3657+
3658+ (1) $100,000 to the designated organization for Montgomery County to be 3
3659+used for the Pilot Program; and 4
3660+
3661+ (2) $100,000 to the designated organization for Prince George’s County to 5
3662+be used for the Pilot Program. 6
3663+
3664+Article – State Finance and Procurement 7
3665+
3666+3.5–309. 8
3667+
3668+ (a) There is an Information Technology Investment Fund. 9
3669+
3670+ (b) The purpose of the Fund is to support major information technology 10
3671+development projects and expedited projects. 11
3672+
3673+ (j) Notwithstanding subsection (b) of this section and except for the cost incurred 12
3674+in administering the Fund, each fiscal year up to $1,000,000 of this Fund may be used for: 13
3675+
3676+ (1) educationally related information technology projects; 14
3677+
3678+ (2) application service provider initiatives as provided for in Title 9, 15
3679+Subtitle 22 of the State Government Article; or 16
3680+
3681+ (3) information technology projects, including: 17
3682+
3683+ (i) pilots; and 18
3684+
3685+ (ii) prototypes. 19
3686+
3687+ (k) A unit of State government or local government may submit a request to the 20
3688+Secretary to support the cost of an information technology project with money under 21
3689+subsection (j) of this section. 22
3690+
3691+ [(l) (1) Each fiscal year, at least 20% of the amount included in the Governor’s 23
3692+allowance and appropriated to the Fund shall be set aside to be used for expedited projects. 24
3693+
3694+ (2) Any amount set aside under paragraph (1) of this subsection that is not 25
3695+used in the fiscal year that it is set aside shall remain set aside in the Fund and available 26
3696+to be used for future expedited projects.] 27
3697+
3698+ [(m)] (L) (1) Notwithstanding subsection (b) of this section and in accordance 28
3699+with paragraph (2) of this subsection, money paid into the Fund under subsection (e)(2) of 29
3700+this section shall be used to support: 30
36713701 78 HOUSE BILL 352
36723702
36733703
3674- B. 20% of the funds or $21,000,000, whichever is greater, 1
3675-shall be appropriated to the Forest and Park Service in the Department to operate State 2
3676-forests and parks. 3
3677-
3678- 2. Except as otherwise provided in this section, any funds the 4
3679-General Assembly appropriates to the State under this subsection shall be used only for 5
3680-land acquisition projects. 6
3681-
3682- (iii) 1. A portion of the State’s share of funds available under 7
3683-subparagraph (i)1A of this paragraph for this program not to exceed $8,000,000 for each 8
3684-fiscal year may be transferred by an appropriation in the State budget to the Rural Legacy 9
3685-Program under Subtitle 9A of this title. 10
3686-
3687- 2. In each fiscal year, up to $2 million of the funds 11
3688-transferred under this subparagraph to the Rural Legacy Program may be used to purchase 12
3689-zero coupon bonds for easements. 13
3690-
3691- 3. Sums allocated to the Rural Legacy Program may not 14
3692-revert to the General Fund of the State. 15
3693-
3694-5–2001. 16
3695-
3696- (a) In this section, “Fund” means the Maryland Forestry Education Fund. 17
3697-
3698- (b) There is a Maryland Forestry Education Fund. 18
3699-
3700- (c) The purpose of the Fund is to expand and enhance: 19
3701-
3702- (1) The Maryland Forestry Foundation’s capacity to provide education and 20
3703-resources that support Maryland’s forest landowners; 21
3704-
3705- (2) The ability of district forestry boards and the knowledge of local 22
3706-governments in Maryland to achieve: 23
3707-
3708- (i) Environmental, economic, and social sustainability of forest 24
3709-health; and 25
3710-
3711- (ii) The sustainable management of forest resources; and 26
3712-
3713- (3) The ability of businesses to test innovative best management practices 27
3714-in forestry. 28
3715-
3716- (k) For fiscal [years] YEAR 2025 [and 2026], the Governor shall include in the 29
3717-annual budget bill an appropriation of $250,000 to the Fund. 30
3718-
3719-8–2A–02. 31
3720- HOUSE BILL 352 79
3721-
3722-
3723- (a) There is a Chesapeake and Atlantic Coastal Bays 2010 Trust Fund. 1
3724-
3725- (b) The purpose of the Trust Fund is to provide financial assistance necessary to 2
3726-advance Maryland’s progress in meeting the goals established in the 2014 Chesapeake Bay 3
3727-Watershed Agreement for the restoration of the Chesapeake Bay and its tributaries, 4
3728-including the Patuxent River, and to restore the health of the Atlantic Coastal Bays and 5
3729-their tributaries, by focusing limited financial resources on nonpoint source pollution 6
3730-control projects in all regions of the State. 7
3731-
3732- (f) (1) The Trust Fund may be used only for the implementation of nonpoint 8
3733-source pollution control projects to: 9
3734-
3735- (i) Support State and local watershed implementation plans by 10
3736-targeting limited financial resources on the most effective nonpoint source pollution control 11
3737-projects; and 12
3738-
3739- (ii) Improve the health of the Atlantic Coastal Bays and their 13
3740-tributaries. 14
3741-
3742- (2) It is the intent of the General Assembly that, when possible, money in 15
3743-the Trust Fund shall be granted to local governments and other political subdivisions for 16
3744-agricultural, forestry, stream and wetland restoration, and urban and suburban 17
3745-stormwater nonpoint source pollution control projects, including up to 25% in matching 18
3746-funds to local governments and other political subdivisions that have enacted a stormwater 19
3747-remediation fee under § 4–202.1 of the Environment Article. 20
3748-
3749- (3) (i) In each fiscal year from 2023 through 2031, inclusive, $1,250,000 21
3750-from the Trust Fund shall be used to fund: 22
3751-
3752- 1. The 5 Million Tree Program Coordinator position in the 23
3753-Department of the Environment; and 24
3754-
3755- 2. Subject to subparagraph (ii) of this paragraph, 13 25
3756-contractor positions in the Forest Service of the Department to provide technical assistance, 26
3757-planning, and coordination related to tree plantings, tree buffer management, and forest 27
3758-management, including invasive vine removal, on public, private, and agricultural lands 28
3759-and in “underserved areas” as defined in § 8–1911 of this article. 29
3760-
3761- (ii) The Department shall make reasonable efforts to ensure that 30
3762-contractors hired under subparagraph (i)2 of this paragraph reflect the geographic and 31
3763-demographic diversity of the State. 32
3764-
3765- (4) (i) In each fiscal year from 2024 through 2031, inclusive, $2,500,000 33
3766-from the Trust Fund shall be used, subject to the requirements of subparagraph (ii) of this 34
3767-paragraph, for tree plantings on public and private land. 35
3768-
3769- (ii) The money appropriated under this paragraph: 36 80 HOUSE BILL 352
3770-
3771-
3772-
3773- 1. May be distributed in accordance with § 8–2A–04(c)(2) of 1
3774-this subtitle; 2
3775-
3776- 2. May be used to cover the costs of: 3
3777-
3778- A. Site preparation, labor, and materials for tree–planting 4
3779-projects; 5
3780-
3781- B. Maintaining trees following a tree–planting project; and 6
3782-
3783- C. Landowner incentive payments or signing bonuses of up 7
3784-to $1,000 per acre of trees planted; 8
3785-
3786- 3. May not be used to plant trees intended for timber harvest; 9
3787-and 10
3788-
3789- 4. May be used only for tree plantings on private land if the 11
3790-landowner enters into a binding legal agreement to maintain the planted area in tree cover 12
3791-for at least 15 years. 13
3792-
3793- (iii) Money appropriated under this paragraph is supplemental to 14
3794-and may not take the place of funding that otherwise would be appropriated for tree 15
3795-plantings on public and private land. 16
3796-
3797- (5) In each fiscal year from 2026 through 2030, inclusive, up to $100,000 17
3798-from the Trust Fund shall be used to fund the operations grants under § 8–2B–02(g)(3) of 18
3799-this title at a rate of $20,000 per project sponsor each fiscal year. 19
3800-
3801- (6) NOTWITHSTANDING ANY O THER PROVISION OF LA W, THE 20
3802-GOVERNOR MAY INCLUDE IN THE ANNUAL BUDGET BILL AN APPROPRIATIO N OF UP 21
3803-TO $10,500,000 FROM THE TRUST FUND TO SUPPORT OPERA TING EXPENSES OF THE 22
3804-DEPARTMENT . 23
3805-
3806-8–709. 24
3807-
3808- (a) The Department shall include in its annual budget request an itemized list of 25
3809-requests for the use of any available money from the Waterway Improvement Fund for the 26
3810-projects under § 8–707 of this subtitle. The Department’s list shall include a brief 27
3811-description of each project, an estimate of its cost, and the benefits to be derived from it. 28
3812-The list shall designate which projects are financed solely by the Waterway Improvement 29
3813-Fund, which are matching fund projects, and which are interest–free loan projects. 30
3814-
3815- (b) Notwithstanding the provisions of subsection (a) of this section, in any fiscal 31
3816-year the Department may expend from the Waterway Improvement Fund without 32
3817-legislative approval a total sum of not more than $225,000. Of this amount, a sum of not 33 HOUSE BILL 352 81
3818-
3819-
3820-more than $125,000 may be expended for small projects under § 8–707(a)(3) and (4) of this 1
3821-subtitle, subject to the limitation that a single project of this kind may not exceed $5,000 in 2
3822-cost to the Waterway Improvement Fund, and a sum of not more than $100,000 may be 3
3823-expended for boating safety and education. 4
3824-
3825- (c) Notwithstanding the provisions of subsection (a) of this section, the 5
3826-Department may propose an appropriation from the Waterway Improvement Fund to 6
3827-support marine operations of the Natural Resources Police not exceeding: 7
3828-
3829- (1) $1,700,000 in the Department’s fiscal year 2006 budget; [and] 8
3830-
3831- (2) $2,000,000 in the Department’s fiscal year 2007 [budget, and every year 9
3832-thereafter] THROUGH FISCAL YEAR 2025 BUDGETS; AND 10
3833-
3834- (3) $2,100,000 IN THE DEPARTMENT ’S FISCAL YEAR 2026 BUDGET, 11
3835-AND EVERY YEAR THERE AFTER. 12
3836-
3837-Article – Public Safety 13
3838-
3839-4–1011. 14
3840-
3841- (a) In this section, “local law enforcement agency” means: 15
3842-
3843- (1) a police department of a county or municipal corporation in the State; 16
3844-or 17
3845-
3846- (2) the office of the sheriff that provides a law enforcement function in a 18
3847-county or municipal corporation in the State. 19
3848-
3849- (b) (1) For fiscal [years 2024 through 2026, each year] 2024, the Governor 20
3850-shall include in the annual budget bill an appropriation of $2,000,000 for local law 21
3851-enforcement agencies to be used as grants for warrant apprehension efforts. 22
3852-
3853- (2) FOR FISCAL YEARS 2025 AND 2026, THE GOVERNOR SHALL 23
3854-INCLUDE IN THE ANNUA L BUDGET BILL AN APP ROPRIATION OF $1,000,000 FOR 24
3855-LOCAL LAW ENFORCEMEN T AGENCIES TO BE USE D AS GRANTS TO WARRA NT 25
3856-APPREHENSION EFFORTS . 26
3857-
3858- (c) (1) The Governor’s Office of Crime Prevention and Policy shall administer 27
3859-the grant funds in accordance with § 4–1008 of this subtitle. 28
3860-
3861- (2) Local law enforcement agencies may use the grant funds for the 29
3862-following purposes: 30
3863-
3864- (i) to reduce warrants in the agency’s jurisdiction; 31
3704+ (i) the State telecommunication and computer network established 1
3705+under § 3.5–404 of this title, including program development for these activities; and 2
3706+
3707+ (ii) the Statewide Public Safety Interoperability Radio System, also 3
3708+known as Maryland First (first responder interoperable radio system team), under Title 1, 4
3709+Subtitle 5 of the Public Safety Article. 5
3710+
3711+ (2) The Secretary may determine the portion of the money paid into the 6
3712+Fund that shall be allocated to each program described in paragraph (1) of this subsection. 7
3713+
3714+ [(n)] (M) (1) On or before November 1 of each year, the Secretary shall report 8
3715+to the Governor and the Secretary of Budget and Management and, in accordance with § 9
3716+2–1257 of the State Government Article, to the Senate Budget and Taxation Committee, 10
3717+the Senate Committee on Education, Energy, and the Environment, the House 11
3718+Appropriations Committee, the House Health and Government Operations Committee, and 12
3719+the Joint Committee on Cybersecurity, Information Technology, and Biotechnology. 13
3720+
3721+ (2) The report shall include: 14
3722+
3723+ (i) the financial status of the Fund and a summary of its operations 15
3724+for the preceding fiscal year; 16
3725+
3726+ (ii) an accounting for the preceding fiscal year of all money from each 17
3727+of the revenue sources specified in subsection (e) of this section, including any expenditures 18
3728+made from the Fund; and 19
3729+
3730+ (iii) for each project receiving money from the Fund in the preceding 20
3731+fiscal year and for each major information technology development project or expedited 21
3732+project receiving funding from any source other than the Fund in the preceding fiscal year: 22
3733+
3734+ 1. the status of the project and project funding decisions; 23
3735+
3736+ 2. a comparison of estimated and actual costs of the project; 24
3737+
3738+ 3. any known or anticipated changes in scope or costs of the 25
3739+project; 26
3740+
3741+ 4. an evaluation of whether the project is using best 27
3742+practices; and 28
3743+
3744+ 5. a summary of any monitoring and oversight of the project 29
3745+from outside the agency in which the project is being developed, including a description of 30
3746+any problems identified by any external review and any corrective actions taken. 31
3747+
3748+ [(o)] (N) On or before January 15 of each year, for each major information 32
3749+technology development project or expedited project currently in development or for which 33
3750+operations and maintenance funding is being provided in accordance with subsection (i)(3) 34 HOUSE BILL 352 79
3751+
3752+
3753+of this section, subject to § 2–1257 of the State Government Article, the Secretary shall 1
3754+provide a summary report to the Department of Legislative Services with the most 2
3755+up–to–date project information including: 3
3756+
3757+ (1) project funding decisions and project status; 4
3758+
3759+ (2) any schedule, cost, and scope changes since the last annual report; 5
3760+
3761+ (3) a risk assessment including any problems identified by any internal or 6
3762+external review and any corrective actions taken; and 7
3763+
3764+ (4) any change in the monitoring or oversight status. 8
3765+
3766+ [(p)] (O) (1) The Secretary may adopt regulations necessary to carry out this 9
3767+section. 10
3768+
3769+ (2) The Secretary shall adopt regulations necessary to establish a process 11
3770+for units of State government to request and receive funding for an expedited project 12
3771+aligned with the State Modernization Plan that shall: 13
3772+
3773+ (i) allow units of State government to apply for project funding 14
3774+biannually; 15
3775+
3776+ (ii) be consistent with the goals and preferences established under 16
3777+Title 14 of this article and encourage small and minority business enterprise vendors; and 17
3778+
3779+ (iii) provide measures that ensure compliance with this subtitle and 18
3780+the Department’s regulations by both vendors and units of State government. 19
3781+
3782+6–104. 20
3783+
3784+ (e) (1) Beginning with the revenue estimate for fiscal year 2020, the Bureau 21
3785+shall calculate the share of General Fund revenues represented by nonwithholding income 22
3786+tax revenues in accordance with this subsection. 23
3787+
3788+ (2) (i) For each fiscal year, the Bureau shall calculate the 10–year 24
3789+average share of General Fund revenues represented by nonwithholding income tax 25
3790+revenues. 26
3791+
3792+ (ii) 1. For each fiscal year, the 10–year average shall use the 10 27
3793+most recently completed fiscal years for which data are available when the estimate is 28
3794+prepared in the September before the beginning of the fiscal year. 29
3795+
3796+ 2. The same 10–year average shall be used in all subsequent 30
3797+revisions to the revenue estimate for that fiscal year. 31
3798+ 80 HOUSE BILL 352
3799+
3800+
3801+ (3) (i) Subject to subparagraph (ii) of this paragraph, for each fiscal 1
3802+year, if the Bureau’s estimate of the share of General Fund revenues from nonwithholding 2
3803+income tax revenues is above the 10–year average share, the Bureau shall adjust the 3
3804+revenue estimate by reducing General Fund revenues from nonwithholding income tax 4
3805+revenues by an amount sufficient to align the estimated share of General Fund revenues 5
3806+from nonwithholding income tax revenues with the 10–year average share of General Fund 6
3807+revenues from nonwithholding income taxes. 7
3808+
3809+ (ii) The adjustment made under subparagraph (i) of this paragraph 8
3810+may not exceed the following percentage of total General Fund revenues or dollar value in 9
3811+a specified fiscal year: 10
3812+
3813+ 1. 0.225% for fiscal year 2020; 11
3814+
3815+ 2. $0 for fiscal year 2021; 12
3816+
3817+ 3. $80,000,000 for fiscal year 2022; 13
3818+
3819+ 4. $100,000,000 for fiscal year 2023; 14
3820+
3821+ 5. $0 for fiscal [year 2024] YEARS 2024 THROUGH 2029; 15
3822+AND 16
3823+
3824+ 6. [$0 for fiscal year 2025; and 17
3825+
3826+ 7.] 2% for fiscal year [2026] 2030 and each fiscal year 18
3827+thereafter. 19
3828+
3829+ (iii) The capped estimate calculated under this paragraph shall be 20
3830+incorporated in the revenue estimate the Bureau shall report to the Board in the report 21
3831+required under subsection (b)(2) of this section. 22
3832+
3833+7–114.2. 23
3834+
3835+ (A) When EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , 24
3836+WHEN a proposed budget includes expenditure reductions to be applied across multiple 25
3837+Executive Branch agencies, the budget bill [shall] MAY specify how the savings will be 26
3838+achieved and with the exception of position abolitions and items requiring collective 27
3839+bargaining [shall] MAY include a separate schedule for each reduction allocating the 28
3840+reduction for each agency in a level of detail not less than the 3–digit R*Stars financial 29
3841+agency code and by each fund type. 30
3842+
3843+ (B) FOR FISCAL YEAR 2026 ONLY, WHEN A PROPOSED BUDG ET INCLUDES 31
3844+EXPENDITURE REDUCTIO NS TO BE APPLIED ACR OSS MULTIPLE EXECUTIVE 32
3845+BRANCH AGENCIES , THE BUDGET BILL MAY SPECIFY HOW THE SAVI NGS WILL BE 33
3846+ACHIEVED AND WITH THE EXCEPTION OF POS ITION ABOLITIONS AND ITEMS 34 HOUSE BILL 352 81
3847+
3848+
3849+REQUIRING COLLECTIVE BARGAINING MAY INCLU DE A SEPARATE SCHEDU LE FOR 1
3850+EACH REDUCTION ALLOC ATING THE REDUCTION FOR EACH AGENCY IN A LEVEL OF 2
3851+DETAIL NOT LESS THAN THE 3–DIGIT R*STARS FINANCIAL AGENC Y CODE AND BY 3
3852+EACH FUND TYPE . 4
3853+
3854+7–311. 5
3855+
3856+ (a) (1) In this section the following words have the meanings indicated. 6
3857+
3858+ (2) “Account” means the Revenue Stabilization Account. 7
3859+
3860+ (3) “Estimated General Fund revenues” means the estimated General 8
3861+Fund revenues for a fiscal year stated in the report of the Board of Revenue Estimates 9
3862+submitted to the Governor under § 6–106 of this article in December preceding the fiscal 10
3863+year. 11
3864+
3865+ (4) “Unappropriated General Fund surplus” does not include the amount 12
3866+of nonwithholding income tax revenues that exceed the capped estimate determined under 13
3867+§ 6–104(e) of this article. 14
3868+
3869+ (b) (1) The Revenue Stabilization Account is established to retain State 15
3870+revenues for future needs and reduce the need for future tax increases by moderating 16
3871+revenue growth. 17
3872+
3873+ (2) It is the goal of the State that 10% of estimated General Fund revenues 18
3874+in each fiscal year be retained in the Account. 19
3875+
3876+ (e) (1) Except as provided in subsection (f) of this section, for each fiscal year, 20
3877+EXCEPT FISCAL YEAR 2026: 21
3878+
3879+ (i) if the Account balance is below 3% of the estimated General Fund 22
3880+revenues for that fiscal year, the Governor shall include in the budget bill an appropriation 23
3881+to the Account equal to at least $100,000,000; and 24
3882+
3883+ (ii) if the Account balance is at least 3% but less than 7.5% of the 25
3884+estimated General Fund revenues for that fiscal year, the Governor shall include in the 26
3885+budget bill an appropriation to the Account equal to at least the lesser of $50,000,000 or 27
3886+whatever amount is required for the Account balance to exceed 7.5% of the estimated 28
3887+General Fund revenues for that fiscal year. 29
3888+
3889+ (2) At the end of fiscal year 2020 and each fiscal year thereafter, if the 30
3890+amount of nonwithholding income tax revenues exceeds the capped estimate determined 31
3891+under § 6–104(e) of this article, the State Comptroller shall distribute funds as provided in 32
3892+§ 7–329(c) and (d) of this subtitle. 33
38653893 82 HOUSE BILL 352
38663894
38673895
3868- (ii) to increase coordination and cooperation between local law 1
3869-enforcement and State and federal agencies regarding outstanding warrants; and 2
3870-
3871- (iii) to reduce the number of outstanding warrants related to violent 3
3872-crimes. 4
3873-
3874-Article – Real Property 5
3875-
3876-8–1006. 6
3877-
3878- For each of fiscal years 2026 through 2028, the Governor [shall] MAY include in the 7
3879-annual budget bill an appropriation of: 8
3880-
3881- (1) $100,000 to the designated organization for Montgomery County to be 9
3882-used for the Pilot Program; and 10
3883-
3884- (2) $100,000 to the designated organization for Prince George’s County to 11
3885-be used for the Pilot Program. 12
3886-
3887-Article – State Finance and Procurement 13
3888-
3889-3.5–309. 14
3890-
3891- (a) There is an Information Technology Investment Fund. 15
3892-
3893- (b) The purpose of the Fund is to support major information technology 16
3894-development projects and expedited projects. 17
3895-
3896- (j) Notwithstanding subsection (b) of this section and except for the cost incurred 18
3897-in administering the Fund, each fiscal year up to $1,000,000 of this Fund may be used for: 19
3898-
3899- (1) educationally related information technology projects; 20
3900-
3901- (2) application service provider initiatives as provided for in Title 9, 21
3902-Subtitle 22 of the State Government Article; or 22
3903-
3904- (3) information technology projects, including: 23
3905-
3906- (i) pilots; and 24
3907-
3908- (ii) prototypes. 25
3909-
3910- (k) A unit of State government or local government may submit a request to the 26
3911-Secretary to support the cost of an information technology project with money under 27
3912-subsection (j) of this section. 28
3913- HOUSE BILL 352 83
3914-
3915-
3916- [(l) (1) Each fiscal year, at least 20% of the amount included in the Governor’s 1
3917-allowance and appropriated to the Fund shall be set aside to be used for expedited projects. 2
3918-
3919- (2) Any amount set aside under paragraph (1) of this subsection that is not 3
3920-used in the fiscal year that it is set aside shall remain set aside in the Fund and available 4
3921-to be used for future expedited projects.] 5
3922-
3923- [(m)] (L) (1) Notwithstanding subsection (b) of this section and in accordance 6
3924-with paragraph (2) of this subsection, money paid into the Fund under subsection (e)(2) of 7
3925-this section shall be used to support: 8
3926-
3927- (i) the State telecommunication and computer network established 9
3928-under § 3.5–404 of this title, including program development for these activities; and 10
3929-
3930- (ii) the Statewide Public Safety Interoperability Radio System, also 11
3931-known as Maryland First (first responder interoperable radio system team), under Title 1, 12
3932-Subtitle 5 of the Public Safety Article. 13
3933-
3934- (2) The Secretary may determine the portion of the money paid into the 14
3935-Fund that shall be allocated to each program described in paragraph (1) of this subsection. 15
3936-
3937- [(n)] (M) (1) On or before November 1 of each year, the Secretary shall report 16
3938-to the Governor and the Secretary of Budget and Management and, in accordance with § 17
3939-2–1257 of the State Government Article, to the Senate Budget and Taxation Committee, 18
3940-the Senate Committee on Ed ucation, Energy, and the Environment, the House 19
3941-Appropriations Committee, the House Health and Government Operations Committee, and 20
3942-the Joint Committee on Cybersecurity, Information Technology, and Biotechnology. 21
3943-
3944- (2) The report shall include: 22
3945-
3946- (i) the financial status of the Fund and a summary of its operations 23
3947-for the preceding fiscal year; 24
3948-
3949- (ii) an accounting for the preceding fiscal year of all money from each 25
3950-of the revenue sources specified in subsection (e) of this section, including any expenditures 26
3951-made from the Fund; and 27
3952-
3953- (iii) for each project receiving money from the Fund in the preceding 28
3954-fiscal year and for each major information technology development project or expedited 29
3955-project receiving funding from any source other than the Fund in the preceding fiscal year: 30
3956-
3957- 1. the status of the project and project funding decisions; 31
3958-
3959- 2. a comparison of estimated and actual costs of the project; 32
3896+ (f) (1) The appropriations required by subsection (e)(1) of this section are not 1
3897+required when the Account balance exceeds 7.5% of the estimated General Fund revenues. 2
3898+
3899+ (2) The distributions required by subsection (e)(2) of this section are not 3
3900+required when the Account balance exceeds 10% of the estimated General Fund revenues 4
3901+for that fiscal year. 5
3902+
3903+ (j) (1) Except as provided in paragraph (2) of this subsection, for fiscal [year 6
3904+2007 and for each subsequent fiscal year] YEARS 2007 THROUGH 2023, the Governor 7
3905+shall include in the budget bill an appropriation: 8
3906+
3907+ (i) for fiscal year 2017, to the accumulation funds of the State 9
3908+Retirement and Pension System an amount, up to a maximum of $50,000,000, that is equal 10
3909+to one–half of the amount by which the unappropriated General Fund surplus as of June 11
3910+30 of the second preceding fiscal year exceeds $10,000,000; 12
3911+
3912+ (ii) for fiscal year 2020: 13
3913+
3914+ 1. to the accumulation funds of the State Retirement and 14
3915+Pension System an amount, up to a maximum of $50,000,000, that is equal to one–half of 15
3916+the amount by which the unappropriated General Fund surplus as of June 30 of the second 16
3917+preceding fiscal year exceeds $10,000,000; and 17
3918+
3919+ 2. to the Account equal to the amount by which the 18
3920+unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 19
3921+exceeds $10,000,000, less the amount of the appropriation under item 1 of this item; 20
3922+
3923+ (iii) for fiscal year 2021, to the Account in the amount of 21
3924+$291,439,149; 22
3925+
3926+ (iv) except as provided in item (v) of this paragraph, for fiscal year 23
3927+2022 and each fiscal year thereafter: 24
3928+
3929+ 1. to the accumulation funds of the State Retirement and 25
3930+Pension System an amount, up to a maximum of $25,000,000, that is equal to one–quarter 26
3931+of the amount by which the unappropriated General Fund surplus as of June 30 of the 27
3932+second preceding fiscal year exceeds $10,000,000; 28
3933+
3934+ 2. to the Postretirement Health Benefits Trust Fund 29
3935+established under § 34–101 of the State Personnel and Pensions Article an amount, up to 30
3936+a maximum of $25,000,000, that is equal to one–quarter of the amount by which the 31
3937+unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 32
3938+exceeds $10,000,000; and 33
3939+
3940+ 3. to the Account equal to the amount by which the 34
3941+unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 35 HOUSE BILL 352 83
3942+
3943+
3944+exceeds $10,000,000, less the amount of the appropriations under items 1 and 2 of this item; 1
3945+and 2
3946+
3947+ (v) for fiscal year 2024: 3
3948+
3949+ 1. to the Maryland Equity Investment Fund established 4
3950+under § 10–487 of the Economic Development Article an amount, up to $10,000,000, that 5
3951+is equal to 10% of the amount by which the unappropriated General Fund surplus as of 6
3952+June 30 of the second preceding fiscal year exceeds $10,000,000; 7
3953+
3954+ 2. to the accumulation funds of the State Retirement and 8
3955+Pension System an amount, up to a maximum of $15,000,000, that is equal to 15% of the 9
3956+amount by which the unappropriated General Fund surplus as of June 30 of the second 10
3957+preceding fiscal year exceeds $10,000,000; and 11
3958+
3959+ 3. to the Postretirement Health Benefits Trust Fund 12
3960+established under § 34–101 of the State Personnel and Pensions Article an amount, up to 13
3961+a maximum of $25,000,000, that is equal to 25% of the amount by which the unappropriated 14
3962+General Fund surplus as of June 30 of the second preceding fiscal year exceeds $10,000,000. 15
3963+
3964+ (2) The appropriation required under this subsection for any fiscal year 16
3965+may be reduced by the amount of any appropriation to the Account required to be included 17
3966+for that fiscal year under subsection (e) of this section. 18
3967+
3968+7–317. 19
3969+
3970+ (a) There is a Cigarette Restitution Fund. 20
3971+
3972+ (g) (1) Amounts may only be expended from the Fund through appropriations 21
3973+in the State budget bill as provided in this subsection. 22
3974+
3975+ (2) The Governor shall include in the annual budget bill appropriations 23
3976+from the Fund equivalent to the lesser of $100,000,000 or 90% of the funds estimated to be 24
3977+available to the Fund in the fiscal year for which the appropriations are made. 25
3978+
3979+ (3) For each fiscal year for which appropriations are made, at least 50% of 26
3980+the appropriations shall be made for those purposes enumerated in subsection (f)(1)(i), (ii), 27
3981+and (v)1 through 9 of this section subject to the requirement of subsection (e)(2) of this 28
3982+section. 29
3983+
3984+ (4) (I) THIS PARAGRAPH DOES N OT APPLY IN FISCAL Y EAR 2026. 30
3985+
3986+ (II) For each fiscal year for which appropriations are made, at least 31
3987+30% of the appropriations shall be made for the purposes of the Maryland Medical 32
3988+Assistance Program. 33
39603989 84 HOUSE BILL 352
3961-
3962-
3963- 3. any known or anticipated changes in scope or costs of the 1
3964-project; 2
3965-
3966- 4. an evaluation of whether the project is using best 3
3967-practices; and 4
3968-
3969- 5. a summary of any monitoring and oversight of the project 5
3970-from outside the agency in which the project is being developed, including a description of 6
3971-any problems identified by any external review and any corrective actions taken. 7
3972-
3973- [(o)] (N) On or before January 15 of each year, for each major information 8
3974-technology development project or expedited project currently in development or for which 9
3975-operations and maintenance funding is being provided in accordance with subsection (i)(3) 10
3976-of this section, subject to § 2–1257 of the State Government Article, the Secretary shall 11
3977-provide a summary report to the Department of Legislative Services with the most 12
3978-up–to–date project information including: 13
3979-
3980- (1) project funding decisions and project status; 14
3981-
3982- (2) any schedule, cost, and scope changes since the last annual report; 15
3983-
3984- (3) a risk assessment including any problems identified by any internal or 16
3985-external review and any corrective actions taken; and 17
3986-
3987- (4) any change in the monitoring or oversight status. 18
3988-
3989- [(p)] (O) (1) The Secretary may adopt regulations necessary to carry out this 19
3990-section. 20
3991-
3992- (2) The Secretary shall adopt regulations necessary to establish a process 21
3993-for units of State government to request and receive funding for an expedited project 22
3994-aligned with the State Modernization Plan that shall: 23
3995-
3996- (i) allow units of State government to apply for project funding 24
3997-biannually; 25
3998-
3999- (ii) be consistent with the goals and preferences established under 26
4000-Title 14 of this article and encourage small and minority business enterprise vendors; and 27
4001-
4002- (iii) provide measures that ensure compliance with this subtitle and 28
4003-the Department’s regulations by both vendors and units of State government. 29
4004-
4005-5A–303. 30
4006-
4007- (d) (1) (i) In this subsection the following words have the meanings 31
4008-indicated. 32
4009- HOUSE BILL 352 85
4010-
4011-
4012- (ii) “Reserve Fund” means the Historic Revitalization Tax Credit 1
4013-Reserve Fund established under paragraph (2) of this subsection. 2
4014-
4015- (iii) “Trust Account” means the Small Commercial Project Trust 3
4016-Account established under paragraph (4) of this subsection. 4
4017-
4018- (2) (i) There is a Historic Revitalization Tax Credit Reserve Fund that 5
4019-is a continuing, nonlapsing special fund that is not subject to § 7–302 of this article. 6
4020-
4021- (3) (i) Subject to the provisions of this subsection, the Director shall 7
4022-issue an initial credit certificate for each commercial rehabilitation for which a plan of 8
4023-proposed rehabilitation is approved and the fees charged under subsection (b)(7)(i) of this 9
4024-section are paid. 10
4025-
4026- (iv) 1. Subject to [subsubparagraph 2] SUBSUBPARAGRAPHS 2 11
4027-AND 3 of this subparagraph, for each of fiscal years 2018 through 2031, the Governor shall 12
4028-include in the budget bill an appropriation to the Reserve Fund. 13
4029-
4030- 2. For each of fiscal years 2023 through 2025 AND 2029 14
4031-THROUGH 2031, the Governor shall include in the budget bill an appropriation to the 15
4032-Reserve Fund of at least $20,000,000. 16
4033-
4034- 3. FOR EACH OF FISCAL YE ARS 2026 THROUGH 2028, 17
4035-THE GOVERNOR SHALL INCLUD E IN THE BUDGET BILL AN A PPROPRIATION TO THE 18
4036-RESERVE FUND OF AT LEAST $16,500,000. 19
4037-
4038- [3.] 4. The [amount] AMOUNTS described under 20
4039-[subsubparagraph 2] SUBSUBPARAGRAPHS 2 AND 3 of this subparagraph shall be in 21
4040-addition to the appropriations to the Trust Account required under paragraph (4) of this 22
4041-subsection. 23
4042-
4043-6–104. 24
4044-
4045- (e) (1) Beginning with the revenue estimate for fiscal year 2020, the Bureau 25
4046-shall calculate the share of General Fund revenues represented by nonwithholding income 26
4047-tax revenues in accordance with this subsection. 27
4048-
4049- (2) (i) For each fiscal year, the Bureau shall calculate the 10–year 28
4050-average share of General Fund revenues represented by nonwithholding income tax 29
4051-revenues. 30
4052-
4053- (ii) 1. For each fiscal year, the 10–year average shall use the 10 31
4054-most recently completed fiscal years for which data are available when the estimate is 32
4055-prepared in the September before the beginning of the fiscal year. 33
4056- 86 HOUSE BILL 352
4057-
4058-
4059- 2. The same 10–year average shall be used in all subsequent 1
4060-revisions to the revenue estimate for that fiscal year. 2
4061-
4062- (3) (i) Subject to subparagraph (ii) of this paragraph, for each fiscal 3
4063-year, if the Bureau’s estimate of the share of General Fund revenues from nonwithholding 4
4064-income tax revenues is above the 10–year average share, the Bureau shall adjust the 5
4065-revenue estimate by reducing General Fund revenues from nonwithholding income tax 6
4066-revenues by an amount sufficient to align the estimated share of General Fund revenues 7
4067-from nonwithholding income tax revenues with the 10–year average share of General Fund 8
4068-revenues from nonwithholding income taxes. 9
4069-
4070- (ii) The adjustment made under subparagraph (i) of this paragraph 10
4071-may not exceed the following percentage of total General Fund revenues or dollar value in 11
4072-a specified fiscal year: 12
4073-
4074- 1. 0.225% for fiscal year 2020; 13
4075-
4076- 2. $0 for fiscal year 2021; 14
4077-
4078- 3. $80,000,000 for fiscal year 2022; 15
4079-
4080- 4. $100,000,000 for fiscal year 2023; 16
4081-
4082- 5. $0 for fiscal [year 2024] YEARS 2024 THROUGH 2029; 17
4083-AND 18
4084-
4085- 6. [$0 for fiscal year 2025; and 19
4086-
4087- 7.] 2% for fiscal year [2026] 2030 and each fiscal year 20
4088-thereafter. 21
4089-
4090- (iii) The capped estimate calculated under this paragraph shall be 22
4091-incorporated in the revenue estimate the Bureau shall report to the Board in the report 23
4092-required under subsection (b)(2) of this section. 24
4093-
4094-7–114.2. 25
4095-
4096- (A) When EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , 26
4097-WHEN a proposed budget includes expenditure reductions to be applied across multiple 27
4098-Executive Branch agencies, the budget bill [shall] MAY specify how the savings will be 28
4099-achieved and with the exception of position abolitions and items requiring collective 29
4100-bargaining [shall] MAY include a separate schedule for each reduction allocating the 30
4101-reduction for each agency in a level of detail not less than the 3–digit R*Stars financial 31
4102-agency code and by each fund type. 32
4103- HOUSE BILL 352 87
4104-
4105-
4106- (B) FOR FISCAL YEAR 2026 ONLY, WHEN A PROPOSED BUDG ET INCLUDES 1
4107-EXPENDITURE REDUCTION S TO BE APPLIED ACRO SS MULTIPLE EXECUTIVE 2
4108-BRANCH AGENCIES , THE BUDGET BILL MAY SPECIFY HOW THE SAVI NGS WILL BE 3
4109-ACHIEVED AND WITH TH E EXCEPTION OF POSIT ION ABOLITIONS AND I TEMS 4
4110-REQUIRING COLLECTIVE BARGAINING MAY INCLU DE A SEPARATE SCHED ULE FOR 5
4111-EACH REDUCTION ALLOC ATING THE REDUCTION FOR EACH AGENCY IN A LEVEL OF 6
4112-DETAIL NOT LESS THAN THE 3–DIGIT R*STARS FINANCIAL AGENC Y CODE AND BY 7
4113-EACH FUND TYPE . 8
4114-
4115-7–311. 9
4116-
4117- (a) (1) In this section the following words have the meanings indicated. 10
4118-
4119- (2) “Account” means the Revenue Stabilization Account. 11
4120-
4121- (3) “Estimated General Fund revenues” means the estimated General 12
4122-Fund revenues for a fiscal year stated in the report of the Board of Revenue Estimates 13
4123-submitted to the Governor under § 6–106 of this article in December preceding the fiscal 14
4124-year. 15
4125-
4126- (4) “Unappropriated General Fund surplus” does not include the amount 16
4127-of nonwithholding income tax revenues that exceed the capped estimate determined under 17
4128-§ 6–104(e) of this article. 18
4129-
4130- (b) (1) The Revenue Stabilization Account is established to retain State 19
4131-revenues for future needs and reduce the need for future tax increases by moderating 20
4132-revenue growth. 21
4133-
4134- (2) It is the goal of the State that 10% of estimated General Fund revenues 22
4135-in each fiscal year be retained in the Account. 23
4136-
4137- (e) (1) Except as provided in subsection (f) of this section, for each fiscal year, 24
4138-EXCEPT FISCAL YEAR 2026: 25
4139-
4140- (i) if the Account balance is below 3% of the estimated General Fund 26
4141-revenues for that fiscal year, the Governor shall include in the budget bill an appropriation 27
4142-to the Account equal to at least $100,000,000; and 28
4143-
4144- (ii) if the Account balance is at least 3% but less than 7.5% of the 29
4145-estimated General Fund revenues for that fiscal year, the Governor shall include in the 30
4146-budget bill an appropriation to the Account equal to at least the lesser of $50,000,000 or 31
4147-whatever amount is required for the Account balance to exceed 7.5% of the estimated 32
4148-General Fund revenues for that fiscal year. 33
4149-
4150- (2) At the end of fiscal year 2020 and each fiscal year thereafter, if the 34
4151-amount of nonwithholding income tax revenues exceeds the capped estimate determined 35 88 HOUSE BILL 352
4152-
4153-
4154-under § 6–104(e) of this article, the State Comptroller shall distribute funds as provided in 1
4155-§ 7–329(c) and (d) of this subtitle. 2
4156-
4157- (f) (1) The appropriations required by subsection (e)(1) of this section are not 3
4158-required when the Account balance exceeds 7.5% of the estimated General Fund revenues. 4
4159-
4160- (2) The distributions required by subsection (e)(2) of this section are not 5
4161-required when the Account balance exceeds 10% of the estimated General Fund revenues 6
4162-for that fiscal year. 7
4163-
4164- (j) (1) Except as provided in paragraph (2) of this subsection, for fiscal [year 8
4165-2007 and for each subsequent fiscal year] YEARS 2007 THROUGH 2023, the Governor 9
4166-shall include in the budget bill an appropriation: 10
4167-
4168- (i) for fiscal year 2017, to the accumulation funds of the State 11
4169-Retirement and Pension System an amount, up to a maximum of $50,000,000, that is equal 12
4170-to one–half of the amount by which the unappropriated General Fund surplus as of June 13
4171-30 of the second preceding fiscal year exceeds $10,000,000; 14
4172-
4173- (ii) for fiscal year 2020: 15
4174-
4175- 1. to the accumulation funds of the State Retirement and 16
4176-Pension System an amount, up to a maximum of $50,000,000, that is equal to one–half of 17
4177-the amount by which the unappropriated General Fund surplus as of June 30 of the second 18
4178-preceding fiscal year exceeds $10,000,000; and 19
4179-
4180- 2. to the Account equal to the amount by which the 20
4181-unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 21
4182-exceeds $10,000,000, less the amount of the appropriation under item 1 of this item; 22
4183-
4184- (iii) for fiscal year 2021, to the Account in the amount of 23
4185-$291,439,149; 24
4186-
4187- (iv) except as provided in item (v) of this paragraph, for fiscal year 25
4188-2022 and each fiscal year thereafter: 26
4189-
4190- 1. to the accumulation funds of the State Retirement and 27
4191-Pension System an amount, up to a maximum of $25,000,000, that is equal to one–quarter 28
4192-of the amount by which the unappropriated General Fund surplus as of June 30 of the 29
4193-second preceding fiscal year exceeds $10,000,000; 30
4194-
4195- 2. to the Postretirement Health Benefits Trust Fund 31
4196-established under § 34–101 of the State Personnel and Pensions Article an amount, up to 32
4197-a maximum of $25,000,000, that is equal to one–quarter of the amount by which the 33
4198-unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 34
4199-exceeds $10,000,000; and 35
4200- HOUSE BILL 352 89
4201-
4202-
4203- 3. to the Account equal to the amount by which the 1
4204-unappropriated General Fund surplus as of June 30 of the second preceding fiscal year 2
4205-exceeds $10,000,000, less the amount of the appropriations under items 1 and 2 of this item; 3
4206-and 4
4207-
4208- (v) for fiscal year 2024: 5
4209-
4210- 1. to the Maryland Equity Investment Fund established 6
4211-under § 10–487 of the Economic Development Article an amount, up to $10,000,000, that 7
4212-is equal to 10% of the amount by which the unappropriated General Fund surplus as of 8
4213-June 30 of the second preceding fiscal year exceeds $10,000,000; 9
4214-
4215- 2. to the accumulation funds of the State Retirement and 10
4216-Pension System an amount, up to a maximum of $15,000,000, that is equal to 15% of the 11
4217-amount by which the unappropriated General Fund surplus as of June 30 of the second 12
4218-preceding fiscal year exceeds $10,000,000; and 13
4219-
4220- 3. to the Postretirement Health Benefits Trust Fund 14
4221-established under § 34–101 of the State Personnel and Pensions Article an amount, up to 15
4222-a maximum of $25,000,000, that is equal to 25% of the amount by which the unappropriated 16
4223-General Fund surplus as of June 30 of the second preceding fiscal year exceeds $10,000,000. 17
4224-
4225- (2) The appropriation required under this subsection for any fiscal year 18
4226-may be reduced by the amount of any appropriation to the Account required to be included 19
4227-for that fiscal year under subsection (e) of this section. 20
4228-
4229-7–317. 21
4230-
4231- (a) There is a Cigarette Restitution Fund. 22
4232-
4233- (g) (1) Amounts may only be expended from the Fund through appropriations 23
4234-in the State budget bill as provided in this subsection. 24
4235-
4236- (2) The Governor shall include in the annual budget bill appropriations 25
4237-from the Fund equivalent to the lesser of $100,000,000 or 90% of the funds estimated to be 26
4238-available to the Fund in the fiscal year for which the appropriations are made. 27
4239-
4240- (3) For each fiscal year for which appropriations are made, at least 50% of 28
4241-the appropriations shall be made for those purposes enumerated in subsection (f)(1)(i), (ii), 29
4242-and (v)1 through 9 of this section subject to the requirement of subsection (e)(2) of this 30
4243-section. 31
4244-
4245- (4) (I) THIS PARAGRAPH DOES NOT APPLY I N FISCAL YEAR 2026. 32
4246-
4247- (II) For each fiscal year for which appropriations are made, at least 33
4248-30% of the appropriations shall be made for the purposes of the Maryland Medical 34
4249-Assistance Program. 35 90 HOUSE BILL 352
4250-
42513990
42523991
42533992 (5) For each fiscal year for which appropriations are made, 0.15% of the 1
42543993 Fund shall be appropriated for the purposes of enforcement of Title 16, Subtitle 5 of the 2
42553994 Business Regulation Article. 3
42563995
42573996 (6) For each of fiscal years 2025 through 2029, the Governor shall include 4
42583997 in the annual budget bill an appropriation of $8,000,000 to the Maryland Community 5
42593998 Health Resources Commission Fund. 6
42603999
42614000 (7) Any additional appropriations, not subject to paragraph (3), paragraph 7
42624001 (4), or paragraph (5) of this subsection, may be made for any lawful purpose. 8
42634002
42644003 (h) (1) The Fund shall include a separate account consisting of payments 9
42654004 received by the State as a result of litigation by participating manufacturers related to the 10
42664005 State’s diligent enforcement of Title 16, Subtitle 4 of the Business Regulation Article. 11
42674006
42684007 (2) (I) [Distributions] EXCEPT AS PROVIDED IN SUBPARAGRAPH 12
42694008 (II) OF THIS PARAGRAPH , DISTRIBUTIONS from the separate account may be used only 13
42704009 to supplant the General Fund appropriation to the historically black colleges and 14
42714010 universities required under § 15–126 of the Education Article. 15
42724011
42734012 (II) FOR FISCAL YEAR 2026 ONLY, DISTRIBUTIONS FROM T HE 16
42744013 SEPARATE ACCOUNT MAY BE USED TO SUPPORT MEDICAID EXPENSES . 17
42754014
42764015 7–325. 18
42774016
42784017 (a) (1) In this section the following words have the meanings indicated. 19
42794018
42804019 (2) “Council” means the Maryland State Arts Council. 20
42814020
42824021 (3) “General fund growth adjustment” means the percentage by which the 21
42834022 projected total General Fund revenues for the upcoming fiscal year exceed the revised 22
42844023 estimate of total General Fund revenues for the current fiscal year, as contained in the 23
42854024 report of estimated State revenues submitted by the Board of Revenue Estimates to the 24
42864025 Governor under § 6–106(b) of this article. 25
42874026
42884027 (b) (1) For fiscal years 2013 through 2024, the Governor shall include in the 26
42894028 annual budget bill a General Fund appropriation for the Council in an amount not less than 27
42904029 the amount of the General Fund appropriation for the Council for the immediately 28
42914030 preceding fiscal year increased by the general fund growth adjustment. 29
42924031
42934032 (2) For fiscal year 2025 [and each fiscal year thereafter], the Governor 30
42944033 shall include in the annual budget bill a General Fund appropriation for the Council in an 31
42954034 amount not less than the result of the following calculation: 32
4296- HOUSE BILL 352 91
4297-
4298-
4299- (i) any funds distributed to the Council in the immediat ely 1
4300-preceding fiscal year in accordance with § 2–202 of the Tax – General Article increased by 2
4301-the general fund growth adjustment; plus 3
4302-
4303- (ii) the amount of the General Fund appropriation for the Council 4
4304-for the immediately preceding fiscal year increased by the general fund growth adjustment; 5
4305-minus 6
4306-
4307- (iii) the amount of funds distributed to the Council in the 7
4308-immediately preceding fiscal year in accordance with § 2–202 of the Tax – General Article. 8
4309-
4310- (c) The Legislative Auditor has the authority to conduct a review or audit of any 9
4311-recipient of a grant from the Council. 10
4312-
4313-7–328. 11
4314-
4315- (a) There is a Mortgage Loan Servicing Practices Settlement Fund. 12
4316-
4317- (f) (1) The Mortgage Loan Servicing Practices Settlement Fund shall be used 13
4318-for housing and foreclosure–relief purposes and for related investigation and enforcement 14
4319-activities, including: 15
4320-
4321- (i) the provision of housing counseling; 16
4322-
4323- (ii) legal assistance related to foreclosure, EVICTIONS, and housing 17
4324-activities; 18
4325-
4326- (iii) criminal or civil investigations of fraud related to housing and 19
4327-the securitization of mortgage loans; 20
4328-
4329- (iv) relevant enforcement activities; 21
4330-
4331- (v) foreclosure prevention, remediation, and restitution; 22
4332-
4333- (vi) programs to address community blight; 23
4334-
4335- (vii) programs reasonably targeted to benefit persons harmed by 24
4336-mortgage fraud; and 25
4337-
4338- (viii) any other public purpose reasonably related to housing and 26
4339-foreclosure relief. 27
4340-
4341- (2) THE MORTGAGE LOAN SERVICING PRACTICES SETTLEMENT 28
4342-FUND MAY BE USED TO P ROVIDE LEGAL ASSISTANCE RELATED T O ANY TYPE OF 29
4343-LEGAL PROCEEDING . 30
4344- 92 HOUSE BILL 352
4345-
4346-
4347- (2) (3) The provisions of this subsection may not be construed to affect 1
4348-the Governor’s powers with respect to a request for an appropriation in the annual budget 2
4349-bill. 3
4350-
4351-7–331. 4
4352-
4353- (a) In this section, “Fund” means the Opioid Restitution Fund. 5
4354-
4355- (b) There is an Opioid Restitution Fund. 6
4356-
4357- (i) (1) (I) THIS PARAGRAPH DOES N OT APPLY IN FISCAL Y EARS 2025 7
4358-AND 2026. 8
4359-
4360- (II) Money expended from the Fund for the programs and services 9
4361-described under subsection (f) of this section is supplemental to and is not intended to take 10
4362-the place of funding that otherwise would be appropriated for the programs and services. 11
4363-
4364- (2) Except as specified in subsection (f) of this section, money expended 12
4365-from the Fund may not be used for administrative expenses. 13
4366-
4367-10–501. 14
4368-
4369- (a) (1) On receipt of an order by an administrative law judge granting a 15
4370-petition under subsection (b) of this section, SUBJECT TO PARAGRAPH (5) OF THIS 16
4371-SUBSECTION, the Board of Public Works shall compensate an individual erroneously 17
4372-convicted, sentenced, and confined under State law for a crime the individual did not 18
4373-commit in an amount equal to the product of the total number of days that the individual 19
4374-was wrongfully confined after the erroneous conviction multiplied by a daily rate of the 20
4375-State’s most recent annual median household income as published in the American 21
4376-Community Survey of the U.S. Census Bureau in the year the order of eligibility is issued 22
4377-under subsection (b) of this section and divided by 365 days to the nearest whole cent. 23
4378-
4379- (2) In addition to the compensation awarded under paragraph (1) of this 24
4380-subsection, the administrative law judge issuing an order under subsection (b) of this 25
4381-section may direct the appropriate State agency or service provider to provide to the 26
4382-individual free of charge any of the following benefits: 27
4383-
4384- (i) a State identification card and any other document necessary for 28
4385-the individual’s health or welfare on the individual’s release from confinement; 29
4386-
4387- (ii) housing accommodations for a period not exceeding 5 years after 30
4388-the date the order of eligibility is issued under subsection (b) of this section; 31
4389-
4390- (iii) education and training relevant to life skills, job and vocational 32
4391-training, or financial literacy for a period of time until the individual elects to no longer 33
4392-receive the education and training; 34 HOUSE BILL 352 93
4393-
4394-
4395-
4396- (iv) health care and dental care for at least 5 years after the date the 1
4397-order of eligibility is issued under subsection (b) of this section; 2
4398-
4399- (v) access to enrollment at and payment of tuition and fees for 3
4400-attending a public senior higher education institution, a regional higher education center, 4
4401-or the Baltimore City Community College for a period of enrollment not exceeding 8 years; 5
4402-and 6
4403-
4404- (vi) reimbursement for court fines, fees, and restitution paid by the 7
4405-individual for the crime for which the individual was erroneously convicted, sentenced, and 8
4406-confined. 9
4407-
4408- (3) (i) If an individual previously received a monetary award from a 10
4409-civil suit or entered into a settlement agreement with the State or a political subdivision of 11
4410-the State for an erroneous conviction, sentence, or confinement, the amount owed to the 12
4411-individual under this subsection shall be reduced by the amount of the monetary award or 13
4412-settlement that was paid to the individual less any amount paid for attorney’s fees and 14
4413-costs for litigating the award or settlement. 15
4414-
4415- (ii) 1. If, after receiving compensation under this subsection, an 16
4416-individual receives a monetary award from a civil suit or enters into a settlement 17
4417-agreement with the State or a political subdivision of the State for an erroneous conviction, 18
4418-sentence, or confinement, the individual shall reimburse the State the amount of money 19
4419-paid under this section less any amount paid for attorney’s fees and costs for litigating the 20
4420-award or settlement. 21
4421-
4422- 2. Reimbursement required under subsubparagraph 1 of this 22
4423-subparagraph may not exceed the amount of the monetary award the individual received 23
4424-in the civil suit or settlement agreement. 24
4425-
4426- 3. The State may obtain a lien against the monetary award 25
4427-from a civil suit or settlement agreement to satisfy an obligation under subsubparagraph 1 26
4428-of this subparagraph. 27
4429-
4430- (4) If an individual eligible for compensation and benefits under this 28
4431-subsection is deceased, the individual’s estate has standing to be compensated under this 29
4432-subsection. 30
4433-
4434- (5) (I) BEGINNING IN FISCAL Y EAR 2026, THE COUNTY OR 31
4435-BALTIMORE CITY GOVERNMENT IN THE CO UNTY OR CITY IN WHICH THE 32
4436-CONVICTION OF AN IND IVIDUAL OCCURRED SHA LL PAY TO THE STATE 50% OF THE 33
4437-AMOUNT OF COMPENSATI ON AWARDED TO THE IN DIVIDUAL UNDER PARAG RAPH (1) 34
4438-OF THIS SUBSECTION . 35
4439- 94 HOUSE BILL 352
4440-
4441-
4442- (II) THE PAYMENT SHALL BE REMITTED ANNUALLY TO THE 1
4443-COMPTROLLER BY JUNE 30 EQUAL TO 100% OF THE COUNTY ’S SHARE OF COSTS FOR 2
4444-THAT FISCAL YEAR. 3
4445-
4446- (III) ON OCTOBER 1, DECEMBER 1, MARCH 1, AND JUNE 1 OF 4
4447-EACH FISCAL YEAR , THE BOARD OF PUBLIC WORKS SHALL NOTIFY TH E 5
4448-COMPTROLLER AND EACH COUNTY OF THE COUNTY ’S SHARE OF EACH ERRO NEOUS 6
4449-CONVICTION AWARD DUR ING THE FISCAL YEAR . 7
4450-
4451- (IV) THE COMPTROLLER MAY WITHH OLD A PORTION OF A L OCAL 8
4452-INCOME TAX DISTRIBUT ION OF A COUNTY THAT FAILS TO MAKE TIMELY PAYMENT IN 9
4453-ACCORDANCE WITH THIS SECTION. 10
4454-
4455- (b) (1) An administrative law judge shall issue an order that an individual is 11
4456-eligible for compensation and benefits from the State under subsection (a) of this section if: 12
4457-
4458- (i) the individual has received from the Governor a full pardon 13
4459-stating that the individual’s conviction has been shown conclusively to be in error; or 14
4460-
4461- (ii) subject to paragraph (2) of this subsection, the administrative 15
4462-law judge finds that the individual has proven by clear and convincing evidence that: 16
4463-
4464- 1. the individual was convicted, sentenced, and subsequently 17
4465-confined for a felony or conspiracy to commit a felony; 18
4466-
4467- 2. the judgment of conviction for the felony or conspiracy to 19
4468-commit a felony was reversed or vacated and: 20
4469-
4470- A. the order reversing or vacating the judgment of conviction 21
4471-did not allow for retrial; 22
4472-
4473- B. the charges against the individual were dismissed; or 23
4474-
4475- C. on retrial, the individual was found not guilty; 24
4476-
4477- 3. the individual did not commit the felony or conspiracy to 25
4478-commit a felony for which they were convicted, sentenced, and subsequently confined and 26
4479-was not an accessory or accomplice to the felony or conspiracy to commit a felony; and 27
4480-
4481- 4. subject to paragraph (2)(ii) of this subsection, the 28
4482-individual did not commit or suborn perjury, fabricate evidence, or by the individual’s own 29
4483-conduct cause or bring about the conviction. 30
4484-
4485- (d) (1) If an administrative law judge orders that an individual is eligible for 31
4486-compensation and benefits under this section, the order shall include: 32
4487- HOUSE BILL 352 95
4488-
4489-
4490- (i) the monetary award owed to the individual under subsection 1
4491-(a)(1) of this section; 2
4492-
4493- (ii) reasonable attorney’s fees and expenses associated with the 3
4494-action brought under this section; 4
4495-
4496- (iii) benefits to be awarded under subsection (a)(2) of this section; and 5
4497-
4498- (iv) if the administrative law judge determines that it is in the 6
4499-interests of the individual, a recommendation for an expedited payment schedule. 7
4500-
4501- (e) The Board of Public Works shall pay the compensation ordered under 8
4502-subsection (d) of this section in: 9
4503-
4504- (1) one initial payment equal to the annual amount of the State’s most 10
4505-recent median household income to be paid within 60 days after receiving the order; and 11
4506-
4507- (2) (i) after the initial payment under item (1) of this subsection, 12
4508-installments paid over a period not to exceed 6 fiscal years; or 13
4509-
4510- (ii) in accordance with an expedited payment schedule recommended 14
4511-under subsection (d)(1)(iv) of this section. 15
4512-
4513-Article – State Government 16
4514-
4515-2–1230. 17
4516-
4517- (a) In this Part V the following words have the meanings indicated. 18
4518-
4519- (d) “Office” means the Office of Program Evaluation and Government 19
4520-Accountability. 20
4521-
4522- (f) (1) “Unit” includes each State department, agency, unit, and program, 21
4523-including EACH CLERK OF THE CO URT, each register of wills, and each local school system. 22
4524-
4525- (2) “Unit” does not include a department, an agency, or a unit in the 23
4526-Legislative [or Judicial] Branch of State government. 24
4527-
4528-2–1234. 25
4529-
4530- (a) (1) The Office shall conduct a performance evaluation of units of State 26
4531-government, in accordance with the work plan developed by the Director in consultation with 27
4532-the Joint Audit and Evaluation Committee. 28
4533-
4534-9–120. 29
4535- 96 HOUSE BILL 352
4536-
4537-
4538- (a) The Comptroller shall distribute, or cause to be distributed, the State Lottery 1
4539-Fund to pay: 2
4540-
4541- (1) on a pro rata basis for the daily and nondaily State lottery games, the 3
4542-expenses of administering and operating the State lottery, as authorized under this subtitle 4
4543-and the State budget; and 5
4544-
4545- (2) then, except as provided in § 10–113.1 of the Family Law Article, § 6
4546-11–618 of the Criminal Procedure Article, and § 3–307 of the State Finance and 7
4547-Procurement Article, the holder of each winning ticket or share. 8
4548-
4549- (b) (1) By the end of the month following collection, the Comptroller shall 9
4550-deposit, cause to be deposited, or pay: 10
4551-
4552- (i) 1. after June 30, 2023, but not later than June 30, 2026, into 11
4553-the Maryland Stadium Facilities Fund established under § 7–312 of the State Finance and 12
4554-Procurement Article from the money that remains in the State Lottery Fund, after the 13
4555-distribution under subsection (a) of this section, an amount not to exceed $14,200,000 in 14
4556-each fiscal year; 15
4557-
4558- 2. after June 30, 2023, but not later than June 30, 2026, from 16
4559-the money that remains in the State Lottery Fund after the distribution under subsection 17
4560-(a) of this section, an amount for each fiscal year not to exceed: 18
4561-
4562- A. $34,900,000 into the Camden Yards Football Sports 19
4563-Facility Supplemental Financing Fund established under § 10–652.1 of the Economic 20
4564-Development Article; and 21
4565-
4566- B. $40,900,000 into the Camden Yards Baseball Sports 22
4567-Facility Supplemental Financing Fund established under § 10–652.2 of the Economic 23
4568-Development Article; 24
4569-
4570- 3. after June 30, 2026, but not later than June 30, 2039, into 25
4571-the Maryland Stadium Facilities Fund established under § 7–312 of the State Finance and 26
4572-Procurement Article from the money that remains in the State Lottery Fund, after the 27
4573-distribution under subsection (a) of this section, an amount not to exceed $3,360,000 in each 28
4574-fiscal year; 29
4575-
4576- 4. after June 30, 2026, but not later than June 30, 2039, from 30
4577-the money that remains in the State Lottery Fund after the distribution under subsection 31
4578-(a) of this section, an amount for each fiscal year not to exceed: 32
4579-
4580- A. $45,000,000 into the Camden Yards Football Sports 33
4581-Facility Supplemental Financing Fund established under § 10–652.1 of the Economic 34
4582-Development Article; and 35
4583- HOUSE BILL 352 97
4035+
4036+ (i) any funds distributed to the Council in the immediately 33
4037+preceding fiscal year in accordance with § 2–202 of the Tax – General Article increased by 34
4038+the general fund growth adjustment; plus 35 HOUSE BILL 352 85
4039+
4040+
4041+
4042+ (ii) the amount of the General Fund appropriation for the Council 1
4043+for the immediately preceding fiscal year increased by the general fund growth adjustment; 2
4044+minus 3
4045+
4046+ (iii) the amount of funds distributed to the Council in the 4
4047+immediately preceding fiscal year in accordance with § 2–202 of the Tax – General Article. 5
4048+
4049+ (c) The Legislative Auditor has the authority to conduct a review or audit of any 6
4050+recipient of a grant from the Council. 7
4051+
4052+7–328. 8
4053+
4054+ (a) There is a Mortgage Loan Servicing Practices Settlement Fund. 9
4055+
4056+ (f) (1) The Mortgage Loan Servicing Practices Settlement Fund shall be used 10
4057+for housing and foreclosure–relief purposes and for related investigation and enforcement 11
4058+activities, including: 12
4059+
4060+ (i) the provision of housing counseling; 13
4061+
4062+ (ii) legal assistance related to foreclosure, EVICTIONS, and housing 14
4063+activities; 15
4064+
4065+ (iii) criminal or civil investigations of fraud related to housing and 16
4066+the securitization of mortgage loans; 17
4067+
4068+ (iv) relevant enforcement activities; 18
4069+
4070+ (v) foreclosure prevention, remediation, and restitution; 19
4071+
4072+ (vi) programs to address community blight; 20
4073+
4074+ (vii) programs reasonably targeted to benefit persons harmed by 21
4075+mortgage fraud; and 22
4076+
4077+ (viii) any other public purpose reasonably related to housing and 23
4078+foreclosure relief. 24
4079+
4080+ (2) The provisions of this subsection may not be construed to affect the 25
4081+Governor’s powers with respect to a request for an appropriation in the annual budget bill. 26
4082+
4083+7–331. 27
4084+
4085+ (a) In this section, “Fund” means the Opioid Restitution Fund. 28
4086+
4087+ (b) There is an Opioid Restitution Fund. 29 86 HOUSE BILL 352
4088+
4089+
4090+
4091+ (i) (1) (I) THIS PARAGRAPH DOES N OT APPLY IN FISCAL Y EARS 2025 1
4092+AND 2026. 2
4093+
4094+ (II) Money expended from the Fund for the programs and services 3
4095+described under subsection (f) of this section is supplemental to and is not intended to take 4
4096+the place of funding that otherwise would be appropriated for the programs and services. 5
4097+
4098+ (2) Except as specified in subsection (f) of this section, money expended 6
4099+from the Fund may not be used for administrative expenses. 7
4100+
4101+10–501. 8
4102+
4103+ (a) (1) On receipt of an order by an administrative law judge granting a 9
4104+petition under subsection (b) of this section, SUBJECT TO PARAGRAPH (5) OF THIS 10
4105+SUBSECTION, the Board of Public Works shall compensate an individual erroneously 11
4106+convicted, sentenced, and confined under State law for a crime the individual did not 12
4107+commit in an amount equal to the product of the total number of days that the individual 13
4108+was wrongfully confined after the erroneous conviction multiplied by a daily rate of the 14
4109+State’s most recent annual median household income as published in the American 15
4110+Community Survey of the U.S. Census Bureau in the year the order of eligibility is issued 16
4111+under subsection (b) of this section and divided by 365 days to the nearest whole cent. 17
4112+
4113+ (2) In addition to the compensation awarded under paragraph (1) of this 18
4114+subsection, the administrative law judge issuing an order under subsection (b) of this 19
4115+section may direct the appropriate State agency or service provider to provide to the 20
4116+individual free of charge any of the following benefits: 21
4117+
4118+ (i) a State identification card and any other document necessary for 22
4119+the individual’s health or welfare on the individual’s release from confinement; 23
4120+
4121+ (ii) housing accommodations for a period not exceeding 5 years after 24
4122+the date the order of eligibility is issued under subsection (b) of this section; 25
4123+
4124+ (iii) education and training relevant to life skills, job and vocational 26
4125+training, or financial literacy for a period of time until the individual elects to no longer 27
4126+receive the education and training; 28
4127+
4128+ (iv) health care and dental care for at least 5 years after the date the 29
4129+order of eligibility is issued under subsection (b) of this section; 30
4130+
4131+ (v) access to enrollment at and payment of tuition and fees for 31
4132+attending a public senior higher education institution, a regional higher education center, 32
4133+or the Baltimore City Community College for a period of enrollment not exceeding 8 years; 33
4134+and 34
4135+ HOUSE BILL 352 87
4136+
4137+
4138+ (vi) reimbursement for court fines, fees, and restitution paid by the 1
4139+individual for the crime for which the individual was erroneously convicted, sentenced, and 2
4140+confined. 3
4141+
4142+ (3) (i) If an individual previously received a monetary award from a 4
4143+civil suit or entered into a settlement agreement with the State or a political subdivision of 5
4144+the State for an erroneous conviction, sentence, or confinement, the amount owed to the 6
4145+individual under this subsection shall be reduced by the amount of the monetary award or 7
4146+settlement that was paid to the individual less any amount paid for attorney’s fees and 8
4147+costs for litigating the award or settlement. 9
4148+
4149+ (ii) 1. If, after receiving compensation under this subsection, an 10
4150+individual receives a monetary award from a civil suit or enters into a settlement 11
4151+agreement with the State or a political subdivision of the State for an erroneous conviction, 12
4152+sentence, or confinement, the individual shall reimburse the State the amount of money 13
4153+paid under this section less any amount paid for attorney’s fees and costs for litigating the 14
4154+award or settlement. 15
4155+
4156+ 2. Reimbursement required under subsubparagraph 1 of this 16
4157+subparagraph may not exceed the amount of the monetary award the individual received 17
4158+in the civil suit or settlement agreement. 18
4159+
4160+ 3. The State may obtain a lien against the monetary award 19
4161+from a civil suit or settlement agreement to satisfy an obligation under subsubparagraph 1 20
4162+of this subparagraph. 21
4163+
4164+ (4) If an individual eligible for compensation and benefits under this 22
4165+subsection is deceased, the individual’s estate has standing to be compensated under this 23
4166+subsection. 24
4167+
4168+ (5) BEGINNING IN FISCAL Y EAR 2026, THE COUNTY OR BALTIMORE 25
4169+CITY GOVERNMENT IN TH E COUNTY OR CITY IN WHICH THE CONVICTION OF AN 26
4170+INDIVIDUAL OCCURRED SHALL PAY TO THE STATE 50% OF THE AMOUNT OF 27
4171+COMPENSATION AWARDED TO THE INDIVIDUAL UNDER PARAGRAPH (1) OF THIS 28
4172+SUBSECTION. 29
4173+
4174+ (b) (1) An administrative law judge shall issue an order that an individual is 30
4175+eligible for compensation and benefits from the State under subsection (a) of this section if: 31
4176+
4177+ (i) the individual has received from the Governor a full pardon 32
4178+stating that the individual’s conviction has been shown conclusively to be in error; or 33
4179+
4180+ (ii) subject to paragraph (2) of this subsection, the administrative 34
4181+law judge finds that the individual has proven by clear and convincing evidence that: 35
4182+
4183+ 1. the individual was convicted, sentenced, and subsequently 36
4184+confined for a felony or conspiracy to commit a felony; 37 88 HOUSE BILL 352
4185+
4186+
4187+
4188+ 2. the judgment of conviction for the felony or conspiracy to 1
4189+commit a felony was reversed or vacated and: 2
4190+
4191+ A. the order reversing or vacating the judgment of conviction 3
4192+did not allow for retrial; 4
4193+
4194+ B. the charges against the individual were dismissed; or 5
4195+
4196+ C. on retrial, the individual was found not guilty; 6
4197+
4198+ 3. the individual did not commit the felony or conspiracy to 7
4199+commit a felony for which they were convicted, sentenced, and subsequently confined and 8
4200+was not an accessory or accomplice to the felony or conspiracy to commit a felony; and 9
4201+
4202+ 4. subject to paragraph (2)(ii) of this subsection, the 10
4203+individual did not commit or suborn perjury, fabricate evidence, or by the individual’s own 11
4204+conduct cause or bring about the conviction. 12
4205+
4206+ (d) (1) If an administrative law judge orders that an individual is eligible for 13
4207+compensation and benefits under this section, the order shall include: 14
4208+
4209+ (i) the monetary award owed to the individual under subsection 15
4210+(a)(1) of this section; 16
4211+
4212+ (ii) reasonable attorney’s fees and expenses associated with the 17
4213+action brought under this section; 18
4214+
4215+ (iii) benefits to be awarded under subsection (a)(2) of this section; and 19
4216+
4217+ (iv) if the administrative law judge determines that it is in the 20
4218+interests of the individual, a recommendation for an expedited payment schedule. 21
4219+
4220+ (e) The Board of Public Works shall pay the compensation ordered under 22
4221+subsection (d) of this section in: 23
4222+
4223+ (1) one initial payment equal to the annual amount of the State’s most 24
4224+recent median household income to be paid within 60 days after receiving the order; and 25
4225+
4226+ (2) (i) after the initial payment under item (1) of this subsection, 26
4227+installments paid over a period not to exceed 6 fiscal years; or 27
4228+
4229+ (ii) in accordance with an expedited payment schedule recommended 28
4230+under subsection (d)(1)(iv) of this section. 29
4231+
4232+Article – State Government 30
4233+ HOUSE BILL 352 89
4234+
4235+
4236+9–120. 1
4237+
4238+ (a) The Comptroller shall distribute, or cause to be distributed, the State Lottery 2
4239+Fund to pay: 3
4240+
4241+ (1) on a pro rata basis for the daily and nondaily State lottery games, the 4
4242+expenses of administering and operating the State lottery, as authorized under this subtitle 5
4243+and the State budget; and 6
4244+
4245+ (2) then, except as provided in § 10–113.1 of the Family Law Article, § 7
4246+11–618 of the Criminal Procedure Article, and § 3–307 of the State Finance and 8
4247+Procurement Article, the holder of each winning ticket or share. 9
4248+
4249+ (b) (1) By the end of the month following collection, the Comptroller shall 10
4250+deposit, cause to be deposited, or pay: 11
4251+
4252+ (i) 1. after June 30, 2023, but not later than June 30, 2026, into 12
4253+the Maryland Stadium Facilities Fund established under § 7–312 of the State Finance and 13
4254+Procurement Article from the money that remains in the State Lottery Fund, after the 14
4255+distribution under subsection (a) of this section, an amount not to exceed $14,200,000 in 15
4256+each fiscal year; 16
4257+
4258+ 2. after June 30, 2023, but not later than June 30, 2026, from 17
4259+the money that remains in the State Lottery Fund after the distribution under subsection 18
4260+(a) of this section, an amount for each fiscal year not to exceed: 19
4261+
4262+ A. $34,900,000 into the Camden Yards Fo otball Sports 20
4263+Facility Supplemental Financing Fund established under § 10–652.1 of the Economic 21
4264+Development Article; and 22
4265+
4266+ B. $40,900,000 into the Camden Yards Baseball Sports 23
4267+Facility Supplemental Financing Fund established under § 10–652.2 of the Economic 24
4268+Development Article; 25
4269+
4270+ 3. after June 30, 2026, but not later than June 30, 2039, into 26
4271+the Maryland Stadium Facilities Fund established under § 7–312 of the State Finance and 27
4272+Procurement Article from the money that remains in the State Lottery Fund, after the 28
4273+distribution under subsection (a) of this section, an amount not to exceed $3,360,000 in each 29
4274+fiscal year; 30
4275+
4276+ 4. after June 30, 2026, but not later than June 30, 2039, from 31
4277+the money that remains in the State Lottery Fund after the distribution under subsection 32
4278+(a) of this section, an amount for each fiscal year not to exceed: 33
4279+
4280+ A. $45,000,000 into the Camden Yards Football Sports 34
4281+Facility Supplemental Financing Fund established under § 10–652.1 of the Economic 35
4282+Development Article; and 36 90 HOUSE BILL 352
4283+
45844284
45854285
45864286 B. $41,640,000 into the Camden Yards Baseball Sports 1
45874287 Facility Supplemental Financing Fund established under § 10–652.2 of the Economic 2
45884288 Development Article; and 3
45894289
45904290 5. after June 30, 2039, from the money that remains in the 4
45914291 State Lottery Fund after the distribution under subsection (a) of this section, an amount 5
45924292 for each fiscal year not to exceed: 6
45934293
45944294 A. $45,000,000 into the Camden Yards Football Sports 7
45954295 Facility Supplemental Financing Fund established under § 10–652.1 of the Economic 8
45964296 Development Article; and 9
45974297
45984298 B. $45,000,000 into the Camden Yards Baseball Sports 10
45994299 Facility Supplemental Financing Fund established under § 10–652.2 of the Economic 11
46004300 Development Article; 12
46014301
46024302 (ii) after June 30, 2014, into the Maryland Veterans Trust Fund 10% 13
46034303 of the money that remains in the State Lottery Fund from the proceeds of sales of tickets 14
46044304 from instant ticket lottery machines by veterans’ organizations under § 9–112(d) of this 15
46054305 subtitle, after the distribution under subsection (a) of this section; 16
46064306
46074307 (iii) after June 30, 2014, into the Baltimore City Public School 17
46084308 Construction Financing Fund established under § 10–656 of the Economic Development 18
46094309 Article the money that remains in the State Lottery Fund from the proceeds of all lotteries 19
46104310 after the distributions under subsection (a) of this section and items (i) and (ii) of this 20
46114311 paragraph, an amount equal to $20,000,000 in each fiscal year that bonds are outstanding 21
46124312 and unpaid, to be paid in two installments with at least $10,000,000 paid no later than 22
46134313 December 1 of each fiscal year; 23
46144314
46154315 (iv) after June 30, 2021, into the Racing and Community 24
46164316 Development Financing Fund established under § 10–657.2 of the Economic Development 25
46174317 Article from the money that remains in the State Lottery Fund, after the distribution under 26
46184318 subsection (a) of this section, an amount equal to $17,000,000 in each fiscal year until the 27
46194319 bonds issued for a racing facility have matured; 28
46204320
46214321 (v) after June 30, 2020, into the Michael Erin Busch Sports Fund 29
46224322 established under § 10–612.2 of the Economic Development Article from the money that 30
46234323 remains in the State Lottery Fund from the proceeds of all lotteries after the distributions 31
46244324 under subsection (a) of this section and items (i) through (iv) of this paragraph, an amount 32
46254325 equal to $1,000,000 in each fiscal year; 33
46264326
46274327 (vi) after June 30, 2021, a grant to the Maryland Humanities Council 34
46284328 for Maryland History Day and other programming from the money that remains in the 35
46294329 State Lottery Fund after the distributions under subsection (a) of this section and items (i) 36
46304330 through (v) of this paragraph, an amount equal to $150,000 in each fiscal year; 37
4631- 98 HOUSE BILL 352
4331+ HOUSE BILL 352 91
46324332
46334333
46344334 (vii) after June 30, 2021, to Anne Arundel County or Baltimore City 1
46354335 each fiscal year the amount required to be distributed under § 9–1A–31(a)(7)(ii) of this title 2
46364336 to be used as required under § 9–1A–31 of this title; 3
46374337
46384338 (viii) after June 30, 2022, into the Maggie McIntosh School Arts Fund 4
46394339 established under § 5–243 of the Education Article from the money that remains in the 5
46404340 State Lottery Fund from the proceeds of all other lotteries after the distributions under 6
46414341 subsection (a) of this section and items (i) through (vii) of this paragraph, an amount equal 7
46424342 to $250,000 in each fiscal year; 8
46434343
46444344 (ix) after June 1, 2022, to the Sports Entertainment Facilities 9
46454345 Financing Fund established under § 10–657.5 of the Economic Development Article from 10
46464346 the money that remains in the State Lottery Fund from the proceeds of all lotteries after 11
46474347 the distributions under subsection (a) of this section and items (i) through (viii) of this 12
46484348 paragraph, an amount not to exceed $25,000,000 to be paid in two installments not later 13
46494349 than November 1 and June 1 of each fiscal year; 14
46504350
46514351 (x) after June 30, 2022, to the Major Sports and Entertainment 15
46524352 Event Program Fund established under § 10–611.2 of the Economic Development Article 16
46534353 from the money that remains in the State Lottery Fund from the proceeds of all lotteries 17
46544354 after the distributions under subsection (a) of this section and items (i) through (ix) of this 18
46554355 paragraph: 19
46564356
46574357 1. for fiscal year 2023, an amount equal to $10,000,000; [and] 20
46584358
46594359 2. for [each fiscal year thereafter] FISCAL YEARS 2024 AND 21
46604360 2025, the amount necessary to restore the Major Sports and Entertainment Event Program 22
46614361 Fund to a balance of $10,000,000; 23
46624362
46634363 3. FOR FISCAL YEAR 2026, THE AMOUNT NECESSAR Y TO 24
46644364 RESTORE THE MAJOR SPORTS AND ENTERTAINMENT EVENT PROGRAM FUND TO A 25
46654365 BALANCE OF $7,500,000; AND 26
46664366
46674367 4. FOR EACH FISCAL YEAR THEREAFTER , AN AMOUNT 27
46684368 EQUAL TO $5,000,000; 28
46694369
46704370 (xi) after June 30, 2024, into the Bus Rapid Transit Fund established 29
46714371 under § 2–802.1 of the Transportation Article for bus rapid transit system grants in 30
46724372 accordance with § 2–802 of the Transportation Article from the money that remains in the 31
46734373 State Lottery Fund from the proceeds of all lotteries after the distributions under 32
46744374 subsection (a) of this section and items (i) through (x) of this paragraph[,]: 33
46754375
46764376 1. FOR FISCAL YEAR 2025, an amount equal to $27,000,000 34
46774377 in each fiscal year; AND 35
4678- HOUSE BILL 352 99
4378+ 92 HOUSE BILL 352
46794379
46804380
46814381 2. FOR EACH FISCAL YEAR THEREAFTER , AN AMOUNT 1
46824382 EQUAL TO $17,000,000 IN EACH FISCAL YEAR ; 2
46834383
46844384 (xii) after June 30, 2024, into the Prince George’s County Blue Line 3
46854385 Corridor Facility Fund established under § 10–657.6 of the Economic Development Article 4
46864386 from the money that remains in the State Lottery Fund from the proceeds of all lotteries 5
46874387 after the distributions under subsection (a) of this section and items (i) through (xi) of this 6
46884388 paragraph, $27,000,000; 7
46894389
46904390 (xiii) after June 30, 2024, a supplemental local impact grant of 8
46914391 $3,000,000 each fiscal year to the County Executive and County Council of Prince George’s 9
46924392 County from the money that remains in the State Lottery Fund from the proceeds of all 10
46934393 lotteries after the distributions under subsection (a) of this section and items (i) through 11
46944394 (xii) of this paragraph to be distributed in Prince George’s County in accordance with § 12
46954395 9–1A–31 of this title; and 13
46964396
46974397 (xiv) into the General Fund of the State the money that remains in the 14
46984398 State Lottery Fund from the proceeds of all lotteries after the distributions under 15
46994399 subsection (a) of this section and items (i) through (xiii) of this paragraph. 16
47004400
47014401 (2) The money paid into the General Fund under this subsection is 17
47024402 available in the fiscal year in which the money accumulates in the State Lottery Fund. 18
47034403
47044404 (c) The regulations of the Agency shall apportion the money in the State Lottery 19
47054405 Fund in accordance with subsection (b) of this section. 20
47064406
47074407 9–1A–27. 21
47084408
47094409 (d) (1) Each video lottery operation licensee shall retain [80%] 75% of the 22
47104410 proceeds of table games at the video lottery facility. 23
47114411
47124412 (2) On a properly approved transmittal prepared by the Commission, the 24
47134413 Comptroller shall pay the following amounts from the proceeds of table games at each video 25
47144414 lottery facility: 26
47154415
47164416 (i) 5% to the local jurisdiction in which the video lottery facility is 27
47174417 located, provided that: 28
47184418
47194419 1. 50% of the proceeds paid to Baltimore City shall be used 29
47204420 to fund school construction projects; and 30
47214421
47224422 2. 50% of the proceeds paid to Baltimore City shall be used 31
47234423 to fund the maintenance, operation, and construction of recreational facilities; [and] 32
47244424
47254425 (II) 5% TO THE GENERAL FUND THROUGH FISCAL Y EAR 2027; 33
4726-AND 34 100 HOUSE BILL 352
4426+AND 34 HOUSE BILL 352 93
47274427
47284428
47294429
47304430 [(ii)] (III) [15%] THE REMAINDER to the Education Trust Fund 1
47314431 established under § 9–1A–30 of this subtitle. 2
47324432
47334433 9–1E–06. 3
47344434
47354435 (c) (1) The term of a sports wagering license under this section is 5 years. 4
47364436
47374437 (2) On application by the sports wagering licensee and payment of the 5
47384438 license renewal fee under paragraph (3) of this subsection, the Commission shall renew for 6
47394439 5 years a sports wagering license if the licensee complies with all statutory and regulatory 7
47404440 requirements. 8
47414441
47424442 (3) The license renewal fee is equal to 1% of the [licensee’s] average annual 9
47434443 [proceeds from sports wagering] AMOUNT THE LICENSEE RETAINED UNDER § 10
47444444 9–1E–12(B)(1)(II), (III), OR (IV) OF THIS SUBTITLE for the preceding 3–year period [less 11
47454445 any proceeds remitted by the licensee in accordance with § 9–1E–12 of this subtitle]. 12
47464446
47474447 9–1E–12. 13
47484448
47494449 (b) (1) (i) Except as provided in subparagraphs (ii), (iii), and (iv) of this 14
47504450 paragraph, all proceeds from sports wagering shall be electronically transferred monthly 15
47514451 into the State Lottery Fund established under Subtitle 1 of this title. 16
47524452
47534453 (ii) A Class A–1 and A–2 sports wagering facility licensee shall 17
47544454 retain 85% of the proceeds from sports wagering conducted at the locations described in § 18
47554455 9–1E–09(a) of this subtitle. 19
47564456
47574457 (iii) A Class B–1 and B–2 sports wagering facility licensee shall 20
47584458 retain 85% of the proceeds from sports wagering conducted at the location described in the 21
47594459 licensee’s application. 22
47604460
47614461 (iv) A mobile sports wagering licensee shall retain [85%] 70% 80% 23
47624462 of the proceeds from online sports wagering received by the licensee. 24
47634463
47644464 (2) (I) [All] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 25
47654465 PARAGRAPH , ALL proceeds from sports wagering in the State Lottery Fund established 26
47664466 under Subtitle 1 of this title shall be distributed on a monthly basis, on a properly approved 27
47674467 transmittal prepared by the Commission to the Blueprint for Maryland’s Future Fund 28
47684468 established under § 5–206 of the Education Article. 29
47694469
47704470 (II) THROUGH FISCAL YEAR 2027, 15% FOR FISCAL YEAR 2026 30
47714471 AND EACH FISCAL YEAR THEREAFTER , 5% OF THE PROCEEDS ATTR IBUTABLE TO 31
47724472 MOBILE SPORTS WAGERING SHALL BE DE POSITED IN THE GENERAL FUND. 32
47734473
4774-9–20B–05. 33 HOUSE BILL 352 101
4474+9–20B–05. 33 94 HOUSE BILL 352
47754475
47764476
47774477
47784478 (a) There is a Maryland Strategic Energy Investment Fund. 1
47794479
47804480 (e) The Fund consists of: 2
47814481
47824482 (1) all of the proceeds from the sale of allowances under § 2–1002(g) of the 3
47834483 Environment Article; 4
47844484
47854485 (2) money appropriated in the State budget to the Program; 5
47864486
47874487 (3) repayments and prepayments of principal and interest on loans made 6
47884488 from the Fund; 7
47894489
47904490 (4) [interest and investment earnings on the Fund; 8
47914491
47924492 (5)] compliance fees paid under § 7–705 of the Public Utilities Article; 9
47934493
47944494 [(6)] (5) money received from any public or private source for the benefit 10
47954495 of the Fund; 11
47964496
47974497 [(7)] (6) money transferred from the Public Service Commission under § 12
47984498 7–207.2(c)(3) of the Public Utilities Article; and 13
47994499
48004500 [(8)] (7) money distributed under § 2–614.1 of the Tax – General Article. 14
48014501
48024502 (f) The Administration shall use the Fund: 15
48034503
48044504 (1) to invest in the promotion, development, and implementation of: 16
48054505
48064506 (i) cost–effective energy efficiency and conservation programs, 17
48074507 projects, or activities, including measurement and verification of energy savings; 18
48084508
48094509 (ii) renewable and clean energy resources; 19
48104510
48114511 (iii) climate change programs directly related to reducing or 20
48124512 mitigating the effects of climate change; and 21
48134513
48144514 (iv) demand response programs that are designed to promote 22
48154515 changes in electric usage by customers in response to: 23
48164516
48174517 1. changes in the price of electricity over time; or 24
48184518
48194519 2. incentives designed to induce lower electricity use at times 25
48204520 of high wholesale market prices or when system reliability is jeopardized; 26
4821- 102 HOUSE BILL 352
4521+ HOUSE BILL 352 95
48224522
48234523
48244524 (2) to provide targeted programs, projects, activities, and investments to 1
48254525 reduce electricity consumption by customers in the low–income and moderate–income 2
48264526 residential sectors; 3
48274527
48284528 (3) to provide supplemental funds for low–income energy assistance 4
48294529 through the Electric Universal Service Program established under § 7–512.1 of the Public 5
48304530 Utilities Article and other electric assistance programs in the Department of Human 6
48314531 Services; 7
48324532
48334533 (4) to provide rate relief by offsetting electricity rates of residential 8
48344534 customers, including an offset of surcharges imposed on ratepayers under Title 7, Subtitle 9
48354535 2, Part II of the Public Utilities Article; 10
48364536
48374537 (5) to provide grants, loans, and other assistance and investment as 11
48384538 necessary and appropriate to implement the purposes of the Program as set forth in § 12
48394539 9–20B–03 of this subtitle; 13
48404540
48414541 (6) to implement energy–related public education and outreach initiatives 14
48424542 regarding reducing energy consumption and greenhouse gas emissions; 15
48434543
48444544 (7) to provide rebates under the Electric Vehicle Recharging Equipment 16
48454545 Rebate Program established under § 9–2009 of this title; 17
48464546
48474547 (8) to provide grants to encourage combined heat and power projects at 18
48484548 industrial facilities; 19
48494549
48504550 (9) to provide at least $1,200,000 in each fiscal year for fiscal year 2025 20
48514551 through fiscal year 2028 to the Climate Technology Founder’s Fund established under § 21
48524552 10–858 of the Economic Development Article; 22
48534553
48544554 (10) subject to subsection (f–2) of this section, to provide at least $2,100,000 23
48554555 in funding each fiscal year to the Maryland Energy Innovation Fund established under § 24
48564556 10–835 of the Economic Development Article; 25
48574557
48584558 (11) to provide at least $500,000 each year to the Resiliency Hub Grant 26
48594559 Program Fund under § 9–2011 of this title; 27
48604560
48614561 (12) to provide grants through the Customer–Sited Solar Program under § 28
48624562 9–2016 of this title; [and] 29
48634563
48644564 (13) NOTWITHSTANDING SUBS ECTION (G) OF THIS SECTION , TO PAY 30
48654565 COSTS ASSOCIATED WIT H THE AIR AND RADIATION ADMINISTRATION WITHIN THE 31
48664566 DEPARTMENT OF THE ENVIRONME NT; AND 32
48674567
48684568 [(13)] (14) to pay the expenses of the Program. 33
4869- HOUSE BILL 352 103
4870-
4871-
4872- (i) (1) Except as provided in [paragraph (2)] PARAGRAPHS (2) AND (3) of this 1
4873-subsection, compliance fees paid under § 7–705(b) of the Public Utilities Article may be used 2
4874-only to make loans and grants to support the creation of new Tier 1 renewable energy sources 3
4875-in the State that are owned by or directly benefit: 4
4876-
4877- (i) low– to moderate–income communities located in a census tract 5
4878-with an average median income at or below 80% of the average median income for the State; 6
4879-or 7
4880-
4881- (ii) overburdened or underserved communities, as defined in § 1–701 8
4882-of the Environment Article. 9
4883-
4884- (2) Compliance fees paid under § 7–705(b)(2)(i)2 of the Public Utilities 10
4885-Article shall be accounted for separately within the Fund and may be used only to make 11
4886-loans and grants to support the creation of new solar energy sources in the State that are 12
4887-owned by or directly benefit: 13
4888-
4889- (i) low– to moderate–income communities located in a census tract 14
4890-with an average median income at or below 80% of the average median income for the State; 15
4891-
4892- (ii) overburdened or underserved communities, as defined in § 1–701 16
4893-of the Environment Article; or 17
4894-
4895- (iii) households with low to moderate income, as defined in § 9–2016 18
4896-of this title. 19
4897-
4898- (3) FOR FISCAL YEAR 2026 ONLY, UP TO $100,000,000 OF 20
4899-COMPLIANCE FEES PAID UNDER §§ 7–705(B) AND 7–705(B)(2)(I)2 OF THE PUBLIC 21
4900-UTILITIES ARTICLE SHALL BE ACCO UNTED FOR SEPARATELY WITHIN THE FUND AND 22
4901-MAY BE USED FOR SOLA R DEVELOPMENT ON STATE GOVERNMENT PROP ERTY AND 23
4902-LOCAL GOVERNMENT CLE AN ENERGY PROJECTS . 24
4903-
4904- (j) (1) The Treasurer shall invest the money of the Fund in the same manner 25
4905-as other State money may be invested. 26
4906-
4907- (2) Any investment earnings of the Fund shall be paid into the Fund. 27
4908-
4909- (3) Any repayment of principal and interest on loans made from the Fund 28
4910-shall be paid into the Fund. 29
4911-
4912- (4) Balances in the Fund shall be held for the benefit of the Program, shall 30
4913-be expended solely for the purposes of the Program, and may not be used for the general 31
4914-obligations of government. 32
4915-
4916-9–3209. 33
4569+ 96 HOUSE BILL 352
4570+
4571+
4572+ (j) (1) The Treasurer shall invest the money of the Fund in the same manner 1
4573+as other State money may be invested. 2
4574+
4575+ (2) Any investment earnings of the Fund shall be paid into the Fund. 3
4576+
4577+ (3) Any repayment of principal and interest on loans made from the Fund 4
4578+shall be paid into the Fund. 5
4579+
4580+ (4) Balances in the Fund shall be held for the benefit of the Program, shall 6
4581+be expended solely for the purposes of the Program, and may not be used for the general 7
4582+obligations of government. 8
4583+
4584+9–3209. 9
4585+
4586+ (a) There is a Performance Incentive Grant Fund. 10
4587+
4588+ (b) (1) The purpose of the Fund is to make use of the savings from the 11
4589+implementation of the recommendations of the Justice Reinvestment Coordinating Council. 12
4590+
4591+ (2) Subject to paragraph (3) of this subsection, AND EXCEPT AS 13
4592+PROVIDED IN PARAGRAP H (4) OF THIS SUBSECTION , the Board may recommend to the 14
4593+Executive Director that grants be made to: 15
4594+
4595+ (i) ensure that the rights of crime victims are protected and 16
4596+enhanced; 17
4597+
4598+ (ii) provide for pretrial risk assessments; 18
4599+
4600+ (iii) provide for services to reduce pretrial detention; 19
4601+
4602+ (iv) provide for diversion programs, including mediation and 20
4603+restorative justice programs; 21
4604+
4605+ (v) provide for recidivism reduction programming; 22
4606+
4607+ (vi) provide for evidence–based practices and policies; 23
4608+
4609+ (vii) provide for specialty courts; 24
4610+
4611+ (viii) provide for reentry programs; 25
4612+
4613+ (ix) provide for substance use disorder and community mental health 26
4614+service programs; and 27
4615+
4616+ (x) provide for any other program or service that will further the 28
4617+purposes established in paragraph (1) of this subsection. 29
4618+ HOUSE BILL 352 97
4619+
4620+
4621+ (3) (i) At least 5% of the grants provided to a county under this section 1
4622+shall be used to fund programs and services to ensure that the rights of crime victims are 2
4623+protected and enhanced. 3
4624+
4625+ (ii) The grants shall be used to supplement, but not supplant, funds 4
4626+received from other sources. 5
4627+
4628+ (4) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , UP 6
4629+TO $1,000,000 OF THE FUND MAY BE USED EACH YEAR TO SU PPORT THE AGENCY 7
4630+OPERATIONS OF THE OFFICE OF THE CORRECTIONAL OMBUDSMAN . 8
4631+
4632+ [(4)] (5) The Governor’s Office of Crime Prevention and Policy shall 9
4633+receive from the Fund each fiscal year the amount necessary to offset the costs of 10
4634+administering the Fund, including the costs incurred in an agreement to collect and 11
4635+interpret data as authorized by § 9–3207 of this subtitle. 12
4636+
4637+21–205. 13
4638+
4639+ (a) (1) There is a Young Adult Service Year Option Pathway in the Program. 14
4640+
4641+ (2) The purpose of the Young Adult Service Year Option Pathway is to: 15
4642+
4643+ (i) provide service placements to eligible young adults as an 16
4644+additional option to immediately pursuing postsecondary education or career and technical 17
4645+training; 18
4646+
4647+ (ii) equip corps participants with professional development, 19
4648+mentoring, job training, financial literacy skills, and other supports while working in 20
4649+high–impact service placements; 21
4650+
4651+ (iii) assist in addressing the State’s greatest challenges by 22
4652+channeling the next generation of Maryland citizens into impactful public service; and 23
4653+
4654+ (iv) strengthen a pipeline of talent into State and local governments 24
4655+to fill present and future staffing needs. 25
4656+
4657+ (c) (1) The Department shall set targets for participation in the YA Pathway 26
4658+under this section, including: 27
4659+
4660+ (i) 200 corps participants in the first year of implementation; [and] 28
4661+
4662+ (II) 750 CORPS PARTICIPANTS I N THE THIRD YEAR OF 29
4663+IMPLEMENTATION ; 30
4664+
4665+ (III) 1,500 CORPS PARTICIPANTS I N THE FOURTH YEAR OF 31
4666+IMPLEMENTATION ; AND 32 98 HOUSE BILL 352
4667+
4668+
4669+
4670+ [(ii)] (IV) 2,000 corps participants in the [fourth] FIFTH year of 1
4671+implementation. 2
4672+
4673+ (2) The Department shall prioritize for participation in the YA Pathway 3
4674+under this section: 4
4675+
4676+ (i) individuals historically underrepresented in: 5
4677+
4678+ 1. higher education enrollment or completion; or 6
4679+
4680+ 2. employment: 7
4681+
4682+ A. by large–scale and community employers; 8
4683+
4684+ B. by participating organizations; or 9
4685+
4686+ C. in professions and occupations that require licensure or 10
4687+certification; and 11
4688+
4689+ (ii) organizations that provide wraparound services to corps 12
4690+participants. 13
4691+
4692+21–206. 14
4693+
4694+ (a) (1) There is a Maryland Service Year Option Pathway in the Program. 15
4695+
4696+ (2) The purpose of the Maryland Service Year Option Pathway is to: 16
4697+
4698+ (i) equip corps participants with professional development, 17
4699+mentoring, job training, financial literacy skills, and other supports while working in 18
4700+high–impact service placements; 19
4701+
4702+ (ii) assist in addressing the State’s greatest challenges by 20
4703+channeling the talents of individuals into impactful public service; and 21
4704+
4705+ (iii) strengthen a pipeline of talent into State and local governments 22
4706+to fill present and future staffing needs. 23
4707+
4708+ (f) (1) The Governor shall include in the annual budget bill an appropriation 24
4709+to the MSY Pathway Fund of: 25
4710+
4711+ (i) $5,000,000 for fiscal year 2024; 26
4712+
4713+ (ii) $10,000,000 for fiscal year 2025; 27
4714+
4715+ (iii) [$15,000,000] $13,000,000 for fiscal year 2026; and 28 HOUSE BILL 352 99
4716+
4717+
4718+
4719+ (iv) $20,000,000 for fiscal year 2027 and each fiscal year thereafter. 1
4720+
4721+ (2) It is the intent of the General Assembly that appropriations made under 2
4722+paragraph (1) of this subsection are in addition to any federal funding received for State 3
4723+service or volunteer programming. 4
4724+
4725+ (3) Appropriations made under paragraph (1) of this subsection and other 5
4726+funding received by the Department for the MSY Pathway under this section shall be used 6
4727+to: 7
4728+
4729+ (i) provide stipends to corps participants with a service placement 8
4730+in the MSY Pathway under this section; 9
4731+
4732+ (ii) provide Program completion awards to corps participants who 10
4733+have completed the Program; 11
4734+
4735+ (iii) cover expenses incurred by the Department, including expenses 12
4736+incurred in marketing and recruitment; and 13
4737+
4738+ (iv) cover programmatic expenses to expand service opportunities 14
4739+throughout the State, including expanding the Chesapeake Conservation Corps Program, 15
4740+as provided under §§ 8–1913 through 8–1924 of the Natural Resources Article. 16
4741+
4742+Article – State Personnel and Pensions 17
4743+
4744+21–304. 18
4745+
4746+ (a) (1) In this section the following words have the meanings indicated. 19
4747+
4748+ (2) With respect to local employees, “aggregate an nual earnable 20
4749+compensation” means the total annual earnable compensation payable by a local employer 21
4750+to all of its local employees, calculated as of June 30 of the second prior fiscal year before 22
4751+the fiscal year for which the calculation is made under this section, adjusted by any 23
4752+actuarial assumed salary increases that were used in the actuarial valuation prepared 24
4753+under § 21–125(b) of this title for the immediate prior fiscal year. 25
4754+
4755+ (3) “Local employee” means a member of the Teachers’ Retirement System 26
4756+or the Teachers’ Pension System who is an employee of a day school in the State under the 27
4757+authority and supervision of a county board of education or the Baltimore City Board of 28
4758+School Commissioners, employed as: 29
4759+
4760+ (i) a clerk; 30
4761+
4762+ (ii) a helping teacher; 31
4763+
4764+ (iii) a principal; 32 100 HOUSE BILL 352
4765+
4766+
4767+
4768+ (iv) a superintendent; 1
4769+
4770+ (v) a supervisor; or 2
4771+
4772+ (vi) a teacher. 3
4773+
4774+ (4) “Local employer” means a county board of education or the Baltimore 4
4775+City Board of School Commissioners. 5
4776+
4777+ (5) “State member” does not include a member o n whose behalf a 6
4778+participating governmental unit is required to make an employer contribution under § 7
4779+21–305 or § 21–306 of this subtitle. 8
4780+
4781+ (6) “Total employer contribution for local employees” means that portion of 9
4782+the employer contribution calculated under subsection (b) of this section that is attributable 10
4783+to all local employees. 11
4784+
4785+ (b) (1) Subject to paragraphs (4) and (5) of this subsection, each fiscal year, on 12
4786+behalf of the State members of each State system, the State shall pay to the appropriate 13
4787+accumulation fund an amount equal to or greater than the sum of the amount, if any, 14
4788+required to be included in the budget bill under § 3–501(c)(2)(ii) of this article and the 15
4789+product of multiplying: 16
4790+
4791+ (i) the aggregate annual earnable compensation of the State 17
4792+members of that State system; and 18
4793+
4794+ (ii) the sum of the normal contribution rate and the accrued liability 19
4795+contribution rate for State members of that State system, as determined under this section. 20
4796+
4797+ (4) (i) Subject to § 21–309.1 of this subtitle, beginning on July 1, 2012, 21
4798+and each fiscal year thereafter, each local employer shall pay to the appropriate 22
4799+accumulation fund an amount equal to the local share of the total employer contribution 23
4800+for local employees as provided in this paragraph. 24
4801+
4802+ (iii) Beginning in fiscal year 2017, each local employer shall pay to 25
4803+the Board of Trustees its local share equal to the normal contribution rate for the Teachers’ 26
4804+Retirement System and the Teachers’ Pension System multiplied by the aggregate annual 27
4805+earnable compensation of the local employees of that local employer. 28
4806+
4807+ (5) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 29
4808+PARAGRAPH PARAGRAPH (6) OF THIS SUBSECTION , THE difference between the total 30
4809+employer contribution for local employees and the local share of the total employer 31
4810+contribution for all local employees shall be the obligation of the State. 32
4811+ HOUSE BILL 352 101
4812+
4813+
4814+ (II) BEGINNING IN FISCAL Y EAR 2026, EACH COUNTY 1
4815+GOVERNMENT SHALL PAY TO THE BOARD OF TRUSTEES THE FOLLOWIN G AMOUNTS, 2
4816+WHICH SHALL REDUCE T HE OBLIGATION OF THE STATE BY THE SAME AMO UNTS: 3
4817+
4818+ (6) (I) SUBJECT TO § 21–309.2 OF THIS SUBTITLE AND AS 4
4819+PROVIDED UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , BEGINNING IN FISCAL 5
4820+YEAR 2026, EACH COUNTY GOVERNME NT SHALL PAY TO THE BOARD OF TRUSTEES 6
4821+THE FOLLOWING A MOUNTS: 7
4822+
4823+ COUNTY 8
4824+ GOVERNMENT 9
4825+
4826+ ALLEGANY 754,195 10
4827+ ANNE ARUNDEL 9,738,875 11
4828+ BALTIMORE CITY 8,802,114 12
4829+ BALTIMORE 10,352,112 13
4830+ CALVERT 1,647,480 14
4831+ CAROLINE 561,645 15
4832+ CARROLL 2,624,055 16
4833+ CECIL 1,327,122 17
4834+ CHARLES 2,786,366 18
4835+ DORCHESTER 590,506 19
4836+ FREDERICK 5,925,608 20
4837+ GARRETT 269,208 21
4838+ HARFORD 3,685,077 22
4839+ HOWARD 6,830,167 23
4840+ KENT 165,489 24
4841+ MONTGOMERY 20,861,475 25
4842+ PRINCE GEORGE’S 13,000,062 26
4843+ QUEEN ANNE’S 691,279 27
4844+ ST. MARY’S 1,562,014 28
4845+ SOMERSET 314,066 29
4846+ TALBOT 452,957 30
4847+ WASHINGTON 2,397,889 31
4848+ WICOMICO 1,704,888 32
4849+ WORCESTER 699,872 33
4850+
4851+ (II) 1. FOR FISCAL YEAR 2026, EACH COUNTY GOVERNME NT 34
4852+SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE JANUARY 1, 2026, THE 35
4853+AMOUNT REQUIRED UNDE R SUBPARAGRAPH (I) OF THIS PARAGRAPH . 36
4854+
4855+ 2. BEGINNING IN FISCAL Y EAR 2027, EACH COUNTY 37
4856+GOVERNMENT SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE EACH 38 102 HOUSE BILL 352
4857+
4858+
4859+SEPTEMBER 1 THE AMOUNT REQUIRED UNDER SUBPARAGRAPH (I) OF THIS 1
4860+PARAGRAPH . 2
4861+
4862+ (III) EACH FISCAL YEAR , THE AMOUNTS PAID UND ER 3
4863+SUBPARAGRAPH (I) OF THIS PARAGRAPH SH ALL REDUCE THE OBLIG ATIONS OF THE 4
4864+STATE WITH RESPECT TO THE TEACHERS’ PENSION SYSTEM AND THE TEACHERS’ 5
4865+RETIREMENT SYSTEM BY THE SAME AM OUNTS. 6
4866+
4867+21–308. 7
4868+
4869+ (a) (1) On or before December 1 of each year, the Board of Trustees shall: 8
4870+
4871+ (i) certify to the Governor and the Secretary of Budget and 9
4872+Management the rates to be used to determine the amounts to be paid by the State to the 10
4873+accumulation fund of each of the several systems during the next fiscal year, including a 11
4874+separate certification of the normal contribution rate for the Teachers’ Retirement System 12
4875+and the Teachers’ Pension System; and 13
4876+
4877+ (ii) provide to the Secretary of Budget and Management a statement 14
4878+of the total amount to be paid by the State as determined under § 21–304 of this subtitle to 15
4879+the Teachers’ Retirement System and the Teachers’ Pension System expressed as a 16
4880+percentage of the payroll of all members of those State systems. 17
4881+
4882+ (2) The Governor shall include in the budget bill: 18
4883+
4884+ (i) the total amount of the State’s contribution to each State system 19
4885+as ascertained based on the rates certified by the Board of Trustees under paragraph (1) of 20
4886+this subsection; 21
4887+
4888+ (ii) the additional amounts as ascertained under subsection (d) of 22
4889+this section for the State’s payment to the professional and clerical employees of the 23
4890+Department of Public Libraries of Montgomery County who are members of the Employees’ 24
4891+Retirement System of Montgomery County and are excluded from memb ership in the 25
4892+Teachers’ Retirement System or the Teachers’ Pension System; and 26
4893+
4894+ (iii) any additional amount required to be in the budget bill under § 27
4895+3–501(c)(2)(ii) of this article. 28
4896+
4897+ (3) (i) For each of fiscal years 2016 through 2024, in addition to the 29
4898+annual required contribution required under paragraph (2) of this subsection, the Governor 30
4899+shall include in the budget bill a supplemental contribution of $75,000,000. 31
4900+
4901+ (ii) For fiscal year 2025 [and each fiscal year thereafter], in addition 32
4902+to the annual required contribution required under paragraph (2) of this subsection, the 33
4903+Governor shall include in the budget bill a supplemental contribution of $50,000,000 [until 34 HOUSE BILL 352 103
4904+
4905+
4906+the total actuarial value of assets for the several systems divided by the total actuarial 1
4907+accrued liability for the several systems equals a funding ratio of 85%]. 2
4908+
4909+21–309.2. 3
4910+
4911+ (A) FOR PURPOSES OF MAKIN G DETERMINATIONS UND ER THIS SECTION , 4
4912+THE TEACHERS’ PENSION SYSTEM AND THE TEACHERS’ RETIREMENT SYSTEM 5
4913+SHALL BE CONSIDERED TOGETHER AS O NE STATE SYSTEM. 6
4914+
4915+ (B) (1) FOR FISCAL YEAR 2026, EACH COUNTY GOVERNME NT SHALL PAY 7
4916+TO THE BOARD OF TRUSTEES ON OR BEFORE JANUARY 1, 2026, THE AMOUNT 8
4917+SPECIFIED FOR THAT C OUNTY GOVERNMENT UND ER § 21–304(B)(6) OF THIS 9
4918+SUBTITLE. 10
4919+
4920+ (2) BEGINNING IN FISCAL Y EAR 2027, EACH COUNTY GOVERNME NT 11
4921+SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE EACH SEPTEMBER 1 THE 12
4922+AMOUNT SPECIFIED FOR THAT COUNTY GOVERNME NT UNDER § 21–304(B)(6) OF 13
4923+THIS SUBTITLE. 14
4924+
4925+ (C) (1) THE SECRETARY OF THE BOARD OF TRUSTEES MAY ALLOW A 15
4926+GRACE PERIOD NOT TO EXCEED 10 CALENDAR DAYS FOR PA YMENT OF THE AMOUNTS 16
4927+CERTIFIED UNDER THIS SECTION. 17
4928+
4929+ (2) IF A COUNTY GOVERNMEN T DOES NOT PAY THE A MOUNTS 18
4930+REQUIRED UNDER THIS SECTION WITHIN THE T IME REQUIRED, ON NOTIFICATION BY 19
4931+THE SECRETARY O F THE BOARD OF TRUSTEES THAT A DELIN QUENCY EXISTS , THE 20
4932+STATE COMPTROLLER IMMEDIATE LY SHALL: 21
4933+
4934+ (I) EXERCISE THE RIGHT O F SETOFF AGAINST ANY MONEY DUE 22
4935+OR COMING DUE TO THE DELINQUENT COUNTY GO VERNMENT; AND 23
4936+
4937+ (II) PAY TO THE BOARD OF TRUSTEES THE DELINQ UENT 24
4938+AMOUNTS, INCLUDING INTEREST , WITHHELD IN ACCORDAN CE WITH THIS 25
4939+PARAGRAPH . 26
4940+
4941+ (D) ON RECEIPT OF THE PAY MENTS FROM EACH COUN TY GOVERNMENT OR 27
4942+THE STATE COMPTROLLER , THE BOARD OF TRUSTEES SHALL CREDIT THE 28
4943+AMOUNTS RECEIVED TO THE ACCUMULATION FUN DS OF THE TEACHERS’ PENSION 29
4944+SYSTEM AND THE TEACHERS’ RETIREMENT SYSTEM. 30
4945+
4946+Article – Tax – General 31
4947+
4948+2–202. 32
49174949 104 HOUSE BILL 352
49184950
49194951
4920- (a) There is a Performance Incentive Grant Fund. 1
4921-
4922- (b) (1) The purpose of the Fund is to make use of the savings from the 2
4923-implementation of the recommendations of the Justice Reinvestment Coordinating Council. 3
4924-
4925- (2) Subject to paragraph (3) of this subsection, AND EXCEPT AS 4
4926-PROVIDED IN PARAGRAP H (4) OF THIS SUBSECTION , the Board may recommend to the 5
4927-Executive Director that grants be made to: 6
4928-
4929- (i) ensure that the rights of crime victims are protected and 7
4930-enhanced; 8
4931-
4932- (ii) provide for pretrial risk assessments; 9
4933-
4934- (iii) provide for services to reduce pretrial detention; 10
4935-
4936- (iv) provide for diversion programs, including mediation and 11
4937-restorative justice programs; 12
4938-
4939- (v) provide for recidivism reduction programming; 13
4940-
4941- (vi) provide for evidence–based practices and policies; 14
4942-
4943- (vii) provide for specialty courts; 15
4944-
4945- (viii) provide for reentry programs; 16
4946-
4947- (ix) provide for substance use disorder and community mental health 17
4948-service programs; and 18
4949-
4950- (x) provide for any other program or service that will further the 19
4951-purposes established in paragraph (1) of this subsection. 20
4952-
4953- (3) (i) At least 5% of the grants provided to a county under this section 21
4954-shall be used to fund programs and services to ensure that the rights of crime victims are 22
4955-protected and enhanced. 23
4956-
4957- (ii) The grants shall be used to supplement, but not supplant, funds 24
4958-received from other sources. 25
4959-
4960- (4) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , UP 26
4961-TO $1,000,000 OF THE FUND MAY BE USED EACH YEAR TO SUPP ORT THE AGENCY 27
4962-OPERATIONS OF THE OFFICE OF THE CORRECTIONAL OMBUDSMAN . 28
4963-
4964- [(4)] (5) The Governor’s Office of Crime Prevention and Policy shall 29
4965-receive from the Fund each fiscal year the amount necessary to offset the costs of 30 HOUSE BILL 352 105
4966-
4967-
4968-administering the Fund, including the costs incurred in an agreement to collect and 1
4969-interpret data as authorized by § 9–3207 of this subtitle. 2
4970-
4971-21–205. 3
4972-
4973- (a) (1) There is a Young Adult Service Year Option Pathway in the Program. 4
4974-
4975- (2) The purpose of the Young Adult Service Year Option Pathway is to: 5
4976-
4977- (i) provide service placements to eligible young adults as an 6
4978-additional option to immediately pursuing postsecondary education or career and technical 7
4979-training; 8
4980-
4981- (ii) equip corps participants with professional development, 9
4982-mentoring, job training, financial literacy skills, and other supports while working in 10
4983-high–impact service placements; 11
4984-
4985- (iii) assist in addressing the State’s greatest challenges by 12
4986-channeling the next generation of Maryland citizens into impactful public service; and 13
4987-
4988- (iv) strengthen a pipeline of talent into State and local governments 14
4989-to fill present and future staffing needs. 15
4990-
4991- (c) (1) The Department shall set targets for participation in the YA Pathway 16
4992-under this section, including: 17
4993-
4994- (i) 200 corps participants in the first year of implementation; [and] 18
4995-
4996- (II) 750 CORPS PARTICIPANTS I N THE THIRD YEAR OF 19
4997-IMPLEMENTATION ; 20
4998-
4999- (III) 1,500 CORPS PARTICIPANTS I N THE FOURTH YEAR OF 21
5000-IMPLEMENTAT ION; AND 22
5001-
5002- [(ii)] (IV) 2,000 corps participants in the [fourth] FIFTH year of 23
5003-implementation. 24
5004-
5005- (2) The Department shall prioritize for participation in the YA Pathway 25
5006-under this section: 26
5007-
5008- (i) individuals historically underrepresented in: 27
5009-
5010- 1. higher education enrollment or completion; or 28
5011-
5012- 2. employment: 29
4952+ (a) After making the distribution required under § 2–201 of this subtitle, within 1
4953+20 days after the end of each quarter, the Comptroller shall distribute: 2
4954+
4955+ (1) except as provided in subsections (b) and (c) of this section, from the 3
4956+revenue from the State admissions and amusement tax on electronic bingo and electronic 4
4957+tip jars under § 4–102(e) of this article: 5
4958+
4959+ (i) for fiscal [year 2021 and each fiscal year thereafter] YEARS 2021 6
4960+THROUGH 2025, the revenue attributable to a tax rate of 20% to the Maryland 7
4961+E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article; 8
4962+
4963+ (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 9
4964+THEREAFTER , THE REVENUE ATTRIBUTABLE TO A TA X RATE OF 20% AS FOLLOWS: 10
4965+
4966+ 1. $8,500,000 TO THE MARYLAND E–NNOVATION 11
4967+INITIATIVE FUND UNDER § 6–604 OF THE ECONOMIC DEVELOPMENT ARTICLE; AND 12
4968+
4969+ 2. THE REMAINDER TO THE GENERAL FUND OF THE 13
4970+STATE; and 14
4971+
4972+ [(ii)] (III) for fiscal year 2021 and each fiscal year thereafter, the 15
4973+revenue attributable to a tax rate of 5% as follows: 16
4974+
4975+ 1. to the Maryland State Arts Council, as provided in § 4–512 17
4976+of the Economic Development Article, $1,000,000 in each fiscal year; 18
4977+
4978+ 2. to the Town of Chesapeake Beach, $300,000 in each fiscal 19
4979+year; 20
4980+
4981+ 3. to the Michael Erin Busch Sports Fund established under 21
4982+§ 10–612.2 of the Economic Development Article, $500,000 in each fiscal year; and 22
4983+
4984+ 4. the remainder to the Special Fund for Preservation of 23
4985+Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; 24
4986+and 25
4987+
4988+ (2) the remaining admissions and amusement tax revenue: 26
4989+
4990+ (i) to the Maryland Stadium Authority, county, or municipal 27
4991+corporation that is the source of the revenue; or 28
4992+
4993+ (ii) if the Maryland Stadium Authority and also a county or 29
4994+municipal corporation tax a reduced charge or free admission: 30
4995+
4996+ 1. 80% of that revenue to the Authority; and 31
4997+ HOUSE BILL 352 105
4998+
4999+
5000+ 2. 20% to the county or municipal corporation. 1
5001+
5002+2–606. 2
5003+
5004+ (a) After making the distributions required under §§ 2–604, 2–605, and 2–605.1 3
5005+of this subtitle, from the remaining income tax revenue from individuals, the Comptroller 4
5006+shall distribute to an unallocated individual revenue account the income tax revenue: 5
5007+
5008+ (1) with respect to which an income tax return is not filed; and 6
5009+
5010+ (2) that is attributable to: 7
5011+
5012+ (i) income tax withheld from salary, wages, or other compensation 8
5013+for personal services under Title 10 of this article; or 9
5014+
5015+ (ii) estimated income tax payments by individuals. 10
5016+
5017+ (b) (1) In June of each year, from current collections, the Comptroller shall 11
5018+reserve an amount of unallocated revenue that the Comptroller estimates will be claimed 12
5019+on returns and refunded to taxpayers within 3 years of the date the income tax return was 13
5020+due to be filed, and distribute to each county, municipal corporation, and special taxing 14
5021+district a pro rata share of the balance of the unallocated individual income tax revenue. 15
5022+
5023+ (2) The Comptroller shall adjust the amount distributed under paragraph 16
5024+(1) of this subsection to a county, municipal corporation, or special taxing district to allow 17
5025+for the proportionate part of tax claim payments for a prior calendar year made after a 18
5026+distribution is made to the county, municipal corporation, or special taxing district for that 19
5027+year. 20
5028+
5029+ (H) (1) ON OR BEFORE JUNE 30, 2025, THE COMPTROLLER SHALL 21
5030+DISTRIBUTE $230,000,000 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 22
5031+COMPLY WITH THIS SEC TION TO THE GENERAL FUND OF THE STATE. 23
5032+
5033+ (2) ON OR BEFORE JUNE 30, 2026, THE COMPTROLLER SHALL 24
5034+DISTRIBUTE $40,567,430 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 25
5035+COMPLY WITH THIS SEC TION TO THE GENERAL FUND OF THE STATE. 26
5036+
5037+ (I) (1) ON OR BEFORE JULY 31, 2025, THE COMPTROLLER SHALL 27
5038+DISTRIBUTE $37,300,000 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 28
5039+COMPLY WITH THIS SEC TION TO THE DIVISION OF PAID LEAVE WITHIN THE 29
5040+MARYLAND DEPARTMENT OF LABOR. 30
5041+
5042+ (2) THE MARYLAND DEPARTMENT OF LABOR SHALL REIMBURSE 31
5043+THE LOCAL RESERVE ACCOUNT WITHIN 2 YEARS AFTER CONTRIBU TIONS INTO THE 32
5044+DEPARTMENT ’S FAMILY AND MEDICAL LEAVE INSURANCE FUND BEGIN. 33
50135045 106 HOUSE BILL 352
50145046
50155047
5016- A. by large–scale and community employers; 1
5017-
5018- B. by participating organizations; or 2
5019-
5020- C. in professions and occupations that require licensure or 3
5021-certification; and 4
5022-
5023- (ii) organizations that provide wraparound services to corps 5
5024-participants. 6
5025-
5026-21–206. 7
5027-
5028- (a) (1) There is a Maryland Service Year Option Pathway in the Program. 8
5029-
5030- (2) The purpose of the Maryland Service Year Option Pathway is to: 9
5031-
5032- (i) equip corps participants with professional development, 10
5033-mentoring, job training, financial literacy skills, and other supports while working in 11
5034-high–impact service placements; 12
5035-
5036- (ii) assist in addressing the State’s greatest challenges by 13
5037-channeling the talents of individuals into impactful public service; and 14
5038-
5039- (iii) strengthen a pipeline of talent into State and local governments 15
5040-to fill present and future staffing needs. 16
5041-
5042- (f) (1) The Governor shall include in the annual budget bill an appropriation 17
5043-to the MSY Pathway Fund of: 18
5044-
5045- (i) $5,000,000 for fiscal year 2024; 19
5046-
5047- (ii) $10,000,000 for fiscal year 2025; 20
5048-
5049- (iii) [$15,000,000] $13,000,000 for fiscal year 2026; and 21
5050-
5051- (iv) $20,000,000 for fiscal year 2027 and each fiscal year thereafter. 22
5052-
5053- (2) It is the intent of the General Assembly that appropriations made under 23
5054-paragraph (1) of this subsection are in addition to any federal funding received for State 24
5055-service or volunteer programming. 25
5056-
5057- (3) Appropriations made under paragraph (1) of this subsection and other 26
5058-funding received by the Department for the MSY Pathway under this section shall be used 27
5059-to: 28
5060-
5061- (i) provide stipends to corps participants with a service placement 29
5062-in the MSY Pathway under this section; 30 HOUSE BILL 352 107
5063-
5064-
5065-
5066- (ii) provide Program completion awards to corps participants who 1
5067-have completed the Program; 2
5068-
5069- (iii) cover expenses incurred by the Department, including expenses 3
5070-incurred in marketing and recruitment; and 4
5071-
5072- (iv) cover programmatic expenses to expand service opportunities 5
5073-throughout the State, including expanding the Chesapeake Conservation Corps Program, 6
5074-as provided under §§ 8–1913 through 8–1924 of the Natural Resources Article. 7
5075-
5076-Article – State Personnel and Pensions 8
5077-
5078-21–304. 9
5079-
5080- (a) (1) In this section the following words have the meanings indicated. 10
5081-
5082- (2) With respect to local employees, “aggregate annual earnable 11
5083-compensation” means the total annual earnable compensation payable by a local employer 12
5084-to all of its local employees, calculated as of June 30 of the second prior fiscal year before 13
5085-the fiscal year for which the calculation is made under this section, adjusted by any 14
5086-actuarial assumed salary increases that were used in the actuarial valuation prepared 15
5087-under § 21–125(b) of this title for the immediate prior fiscal year. 16
5088-
5089- (3) “Local employee” means a member of the Teachers’ Retirement System 17
5090-or the Teachers’ Pension System who is an employee of a day school in the State under the 18
5091-authority and supervision of a county board of education or the Baltimore City Board of 19
5092-School Commissioners, employed as: 20
5093-
5094- (i) a clerk; 21
5095-
5096- (ii) a helping teacher; 22
5097-
5098- (iii) a principal; 23
5099-
5100- (iv) a superintendent; 24
5101-
5102- (v) a supervisor; or 25
5103-
5104- (vi) a teacher. 26
5105-
5106- (4) “Local employer” means a county board of education or the Baltimore 27
5107-City Board of School Commissioners. 28
5108-
5109- (5) “State member” does not include a member on whose behalf a 29
5110-participating governmental unit is required to make an employer contribution under § 30
5111-21–305 or § 21–306 of this subtitle. 31 108 HOUSE BILL 352
5112-
5113-
5114-
5115- (6) “Total employer contribution for local employees” means that portion of 1
5116-the employer contribution calculated under subsection (b) of this section that is attributable 2
5117-to all local employees. 3
5118-
5119- (b) (1) Subject to paragraphs (4) and (5) of this subsection, each fiscal year, on 4
5120-behalf of the State members of each State system, the State shall pay to the appropriate 5
5121-accumulation fund an amount equal to or greater than the sum of the amount, if any, 6
5122-required to be included in the budget bill under § 3–501(c)(2)(ii) of this article and the 7
5123-product of multiplying: 8
5124-
5125- (i) the aggregate annual earnable compensation of the State 9
5126-members of that State system; and 10
5127-
5128- (ii) the sum of the normal contribution rate and the accrued liability 11
5129-contribution rate for State members of that State system, as determined under this section. 12
5130-
5131- (4) (i) Subject to § 21–309.1 of this subtitle, beginning on July 1, 2012, 13
5132-and each fiscal year thereafter, each local employer shall pay to the appropriate 14
5133-accumulation fund an amount equal to the local share of the total employer contribution 15
5134-for local employees as provided in this paragraph. 16
5135-
5136- (iii) Beginning in fiscal year 2017, each local employer shall pay to 17
5137-the Board of Trustees its local share equal to the normal contribution rate for the Teachers’ 18
5138-Retirement System and the Teachers’ Pension System multiplied by the aggregate annual 19
5139-earnable compensation of the local employees of that local employer. 20
5140-
5141- (5) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 21
5142-PARAGRAPH PARAGRAPH (6) OF THIS SUBSECTION , THE difference between the total 22
5143-employer contribution for local employees and the local share of the total employer 23
5144-contribution for all local employees shall be the obligation of the State. 24
5145-
5146- (II) BEGINNING IN FISCAL Y EAR 2026, EACH COUNTY 25
5147-GOVERNMENT SHALL PAY TO THE BOARD OF TRUSTEES THE FOLLOWING AMOUNTS , 26
5148-WHICH SHALL REDUCE T HE OBLIGATION OF THE STATE BY THE SAME AMO UNTS: 27
5149-
5150- (6) (I) SUBJECT TO § 21–309.2 OF THIS SUBTITLE AND AS 28
5151-PROVIDED UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , BEGINNING IN FISCAL 29
5152-YEAR 2026, EACH COUNTY GOVERNME NT SHALL PAY TO THE BOARD OF TRUSTEES 30
5153-THE FOLLOWING AMOUNT S: 31
5154-
5155- COUNTY 32
5156- GOVERNMENT 33
5157-
5158- ALLEGANY 754,195 34
5159- ANNE ARUNDEL 9,738,875 35 HOUSE BILL 352 109
5160-
5161-
5162- BALTIMORE CITY 8,802,114 1
5163- BALTIMORE 10,352,112 2
5164- CALVERT 1,647,480 3
5165- CAROLINE 561,645 4
5166- CARROLL 2,624,055 5
5167- CECIL 1,327,122 6
5168- CHARLES 2,786,366 7
5169- DORCHESTER 590,506 8
5170- FREDERICK 5,925,608 9
5171- GARRETT 269,208 10
5172- HARFORD 3,685,077 11
5173- HOWARD 6,830,167 12
5174- KENT 165,489 13
5175- MONTGOMERY 20,861,475 14
5176- PRINCE GEORGE’S 13,000,062 15
5177- QUEEN ANNE’S 691,279 16
5178- ST. MARY’S 1,562,014 17
5179- SOMERSET 314,066 18
5180- TALBOT 452,957 19
5181- WASHINGTON 2,397,889 20
5182- WICOMICO 1,704,888 21
5183- WORCESTER 699,872 22
5184-
5185- (II) 1. FOR FISCAL YEAR 2026, EACH COUNTY GOVERNME NT 23
5186-SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE JANUARY 1, 2026, THE 24
5187-AMOUNT REQUIRED UNDE R SUBPARAGRAPH (I) OF THIS PARAGRAPH . 25
5188-
5189- 2. BEGINNING IN FISCAL Y EAR 2027, EACH COUNTY 26
5190-GOVERNMENT SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE EACH 27
5191-SEPTEMBER 1 THE AMOU NT REQUIRED UNDER SU BPARAGRAPH (I) OF THIS 28
5192-PARAGRAPH . 29
5193-
5194- (III) EACH FISCAL YEAR , THE AMOUNTS PAID UND ER 30
5195-SUBPARAGRAPH (I) OF THIS PARAGRAPH SH ALL REDUCE THE OBLIG ATIONS OF THE 31
5196-STATE WITH RESPECT TO THE TEACHERS’ PENSION SYSTEM AND THE TEACHERS’ 32
5197-RETIREMENT SYSTEM BY THE SAME AM OUNTS. 33
5198-
5199-21–308. 34
5200-
5201- (a) (1) On or before December 1 of each year, the Board of Trustees shall: 35
5202-
5203- (i) certify to the Governor and the Secretary of Budget and 36
5204-Management the rates to be used to determine the amounts to be paid by the State to the 37
5205-accumulation fund of each of the several systems during the next fiscal year, including a 38 110 HOUSE BILL 352
5206-
5207-
5208-separate certification of the normal contribution rate for the Teachers’ Retirement System 1
5209-and the Teachers’ Pension System; and 2
5210-
5211- (ii) provide to the Secretary of Budget and Management a statement 3
5212-of the total amount to be paid by the State as determined under § 21–304 of this subtitle to 4
5213-the Teachers’ Retirement System and the Teachers’ Pension System expressed as a 5
5214-percentage of the payroll of all members of those State systems. 6
5215-
5216- (2) The Governor shall include in the budget bill: 7
5217-
5218- (i) the total amount of the State’s contribution to each State system 8
5219-as ascertained based on the rates certified by the Board of Trustees under paragraph (1) of 9
5220-this subsection; 10
5221-
5222- (ii) the additional amounts as ascertained under subsection (d) of 11
5223-this section for the State’s payment to the professional and clerical employees of the 12
5224-Department of Public Libraries of Montgomery County who are members of the Employees’ 13
5225-Retirement System of Montgomery County and are excluded from membership in the 14
5226-Teachers’ Retirement System or the Teachers’ Pension System; and 15
5227-
5228- (iii) any additional amount required to be in the budget bill under § 16
5229-3–501(c)(2)(ii) of this article. 17
5230-
5231- (3) (i) For each of fiscal years 2016 through 2024, in addition to the 18
5232-annual required contribution required under paragraph (2) of this subsection, the Governor 19
5233-shall include in the budget bill a supplemental contribution of $75,000,000. 20
5234-
5235- (ii) For fiscal year 2025 [and each fiscal year thereafter], in addition 21
5236-to the annual required contribution required under paragraph (2) of this subsection, the 22
5237-Governor shall include in the budget bill a supplemental contribution of $50,000,000 [until 23
5238-the total actuarial value of assets for the several systems divided by the total actuarial 24
5239-accrued liability for the several systems equals a funding ratio of 85%]. 25
5240-
5241-21–309.2. 26
5242-
5243- (A) FOR PURPOSES OF MAKIN G DETERMINATIONS UND ER THIS SECTION , 27
5244-THE TEACHERS’ PENSION SYSTEM AND THE TEACHERS’ RETIREMENT SYSTEM 28
5245-SHALL BE CONSIDERED TOGETHER AS ONE STATE SYSTEM. 29
5246-
5247- (B) (1) FOR FISCAL YEAR 2026, EACH COUNTY GOVERNMENT SHALL PAY 30
5248-TO THE BOARD OF TRUSTEES ON OR BEFORE JANUARY 1, 2026, THE AMOUNT 31
5249-SPECIFIED FOR THAT C OUNTY GOVERNMENT UND ER § 21–304(B)(6) OF THIS 32
5250-SUBTITLE. 33
5251-
5252- (2) BEGINNING IN FISCAL Y EAR 2027, EACH COUNTY GOVERNME NT 34
5253-SHALL PAY TO THE BOARD OF TRUSTEES ON OR BEFORE EACH SEPTEMBER 1 THE 35 HOUSE BILL 352 111
5254-
5255-
5256-AMOUNT SPECIFIED FOR THAT COUNTY GOVERNME NT UNDER § 21–304(B)(6) OF 1
5257-THIS SUBTITLE. 2
5258-
5259- (C) (1) THE SECRETARY OF THE BOARD OF TRUSTEES MAY ALLOW A 3
5260-GRACE PERIOD NOT TO EXCEED 10 CALENDAR DAYS FOR PA YMENT OF THE AMOUNTS 4
5261-CERTIFIED UNDER THIS SE CTION. 5
5262-
5263- (2) IF A COUNTY GOVERNMEN T DOES NOT PAY THE A MOUNTS 6
5264-REQUIRED UNDER THIS SECTION WITHIN THE T IME REQUIRED, ON NOTIFICATION BY 7
5265-THE SECRETARY OF THE BOARD OF TRUSTEES THAT A DELIN QUENCY EXISTS , THE 8
5266-STATE COMPTROLLER IMMEDIATE LY SHALL: 9
5267-
5268- (I) EXERCISE THE RIGHT O F SETOFF AGAINST ANY MONEY DUE 10
5269-OR COMING DUE TO THE DELINQUENT COUNTY GO VERNMENT; AND 11
5270-
5271- (II) PAY TO THE BOARD OF TRUSTEES THE DELINQUE NT 12
5272-AMOUNTS, INCLUDING INTEREST , WITHHELD IN ACCORDAN CE WITH THIS 13
5273-PARAGRAPH . 14
5274-
5275- (D) ON RECEIPT OF THE PAYME NTS FROM EACH COUNTY GOVERNMENT OR 15
5276-THE STATE COMPTROLLER , THE BOARD OF TRUSTEES SHALL CREDIT THE 16
5277-AMOUNTS RECEIVED TO THE ACCUMULATION FUN DS OF THE TEACHERS’ PENSION 17
5278-SYSTEM AND THE TEACHERS’ RETIREMENT SYSTEM. 18
5279-
5280-Article – Tax – General 19
5281-
5282-2–202. 20
5283-
5284- (a) After making the distribution required under § 2–201 of this subtitle, within 21
5285-20 days after the end of each quarter, the Comptroller shall distribute: 22
5286-
5287- (1) except as provided in subsections (b) and (c) of this section, from the 23
5288-revenue from the State admissions and amusement tax on electronic bingo and electronic 24
5289-tip jars under § 4–102(e) of this article: 25
5290-
5291- (i) for fiscal [year 2021 and each fiscal year thereafter] YEARS 2021 26
5292-THROUGH 2025, the revenue attributable to a tax rate of 20% to the Maryland 27
5293-E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article; 28
5294-
5295- (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 29
5296-THEREAFTER , THE REVENUE ATTRIBUT ABLE TO A TAX RATE O F 20% AS FOLLOWS: 30
5297-
5298- 1. $8,500,000 TO THE MARYLAND E–NNOVATION 31
5299-INITIATIVE FUND UNDER § 6–604 OF THE ECONOMIC DEVELOPMENT ARTICLE; AND 32
5300- 112 HOUSE BILL 352
5301-
5302-
5303- 2. THE REMAINDER TO THE GENERAL FUND OF THE 1
5304-STATE; and 2
5305-
5306- [(ii)] (III) for fiscal year 2021 and each fiscal year thereafter, the 3
5307-revenue attributable to a tax rate of 5% as follows: 4
5308-
5309- 1. to the Maryland State Arts Council, as provided in § 4–512 5
5310-of the Economic Development Article, $1,000,000 in each fiscal year; 6
5311-
5312- 2. to the Town of Chesapeake Beach, $300,000 in each fiscal 7
5313-year; 8
5314-
5315- 3. to the Michael Erin Busch Sports Fund established under 9
5316-§ 10–612.2 of the Economic Development Article, $500,000 in each fiscal year; and 10
5317-
5318- 4. the remainder to the Special Fund for Preservation of 11
5319-Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; 12
5048+ [(h)] (I) (J) In each of fiscal years 2026 through 2060, in addition to the amounts 1
5049+distributed under subsection (b) of this section, the Comptroller shall distribute 2
5050+$10,000,000 of the remaining income tax revenue from individuals to the Local Reserve 3
5051+Account established to comply with this section to repay the $350,000,000 transfer to the 4
5052+Education Trust Fund required under subsection (e) of this section. 5
5053+
5054+ [(i)] (J) (K) For fiscal years 2024 through 2043, in addition to the amounts 6
5055+distributed under subsections (b) and [(h)] (I) (J) of this section, the Comptroller shall 7
5056+distribute $10,000,000 of the remaining income tax revenue from individuals to the Local 8
5057+Reserve Account established to comply with this section. 9
5058+
5059+ (K) (L) FOR FISCAL YEARS 2029 THROUGH 2038, IN ADDITION TO THE 10
5060+AMOUNTS DISTRIBUTED UNDER SUBSECTIONS (B), (I), AND (J) (J), AND (K) OF THIS 11
5061+SECTION, THE COMPTROLLER SHALL DIS TRIBUTE $23,000,000 $27,056,743 OF THE 12
5062+REMAINING INCOME TAX REVENUE FROM INDIVID UALS TO THE LOCAL RESERVE 13
5063+ACCOUNT ESTABLISHED T O COMPLY WITH THIS S ECTION TO REPAY THE 14
5064+$230,000,000 $270,567,430 TRANSFER TO THE GENERAL FUND OF THE STATE 15
5065+REQUIRED UNDER SUBSE CTION (H) OF THIS SECTION. 16
5066+
5067+Article – Tax – Property 17
5068+
5069+13–209. 18
5070+
5071+ (a) (4) In any fiscal year in which transfer tax revenue is used to pay debt 19
5072+service on outstanding bonds under paragraph (1) of this subsection, the distribution of 20
5073+revenues in the special fund under this section and as specified in § 5–903(a)(2)(i)1A of the 21
5074+Natural Resources Article, for State land acquisition, or to the Agricultural Land 22
5075+Preservation Fund to the extent any debt service is attributable to that Fund, shall be 23
5076+reduced by an amount equal to the debt service for the fiscal year. 24
5077+
5078+ (c) (1) Subject to subsection (e) of this section, of the balance of the revenue in 25
5079+the special fund, not required under subsection (b) of this section: 26
5080+
5081+ (i) for the fiscal year beginning July 1, 2002, $47,268,585 shall be 27
5082+allocated to the General Fund of the State and the remainder shall be allocated as provided 28
5083+in subsection (d) of this section; 29
5084+
5085+ (ii) for the fiscal year beginning July 1, 2003, $102,833,869 shall be 30
5086+allocated to the General Fund of the State and the remainder shall be allocated as provided 31
5087+in the State budget; 32
5088+
5089+ (iii) for the fiscal year beginning July 1, 2004, $147,374,444 shall be 33
5090+allocated to the General Fund of the State, and the remainder shall be allocated as provided 34
5091+in the State budget; and 35
5092+ HOUSE BILL 352 107
5093+
5094+
5095+ (iv) for the fiscal year beginning July 1, 2005, $68,223,132 shall be 1
5096+allocated to the General Fund of the State and the remainder shall be allocated as provided 2
5097+in subsection (d) of this section. 3
5098+
5099+ (2) Subject to subsection (e) of this section, for the fiscal years beginning 4
5100+July 1, 2006 and each subsequent fiscal year, the balance of the revenue in the special fund, 5
5101+not required under subsection (b) of this section shall be allocated as provided in subsection 6
5102+(d) of this section. 7
5103+
5104+ (3) (I) SUBJECT TO SUBSECTION (E) OF THIS SECTION, FOR FISCAL 8
5105+YEARS 2026 THROUGH 2029, OF THE BALANCE OF TH E REVENUE IN THE SPE CIAL 9
5106+FUND NOT REQUIRED UN DER SUBSECTION (B) OF THIS SECTION, $25,000,000 SHALL 10
5107+BE ALLOCATED TO THE GENERAL FUND OF THE STATE AND THE REMAIND ER SHALL 11
5108+BE ALLOCATED AS PROV IDED IN SUBSECTION (D) OF THIS SECTION. 12
5109+
5110+ (II) FOR EACH OF FISCAL YE ARS 2026 THROUGH 2029, THE 13
5111+ALLOCATION REQUIRED UNDER SUBPARAGRAPH (I) OF THIS PARAGRAPH SH ALL 14
5112+REDUCE THE AMOUNT ALLOCAT ED FOR PROGRAM OPEN SPACE LAND ACQUISITIO N 15
5113+PURPOSES IDENTIFIED IN SUBSECTION (D)(1)(II) OF THIS SECTION AND § 16
5114+5–903(A)(2)(I)1A OF THE NATURAL RESOURCES ARTICLE, THE AGRICULTURAL 17
5115+LAND PRESERVATION FUND IDENTIFIED IN SU BSECTION (D)(2) OF THIS SECTION, 18
5116+AND THE RURAL LEGACY PROGRAM IDENTIFIED IN SUBSECTION (D)(3) OF THIS 19
5117+SECTION AND § 5–903(A)(2)(III) OF THE NATURAL RESOURCES ARTICLE BY AN 20
5118+AMOUNT THAT IS PROPO RTIONAL TO THE AMOUN T OF REVENUE EACH PR OGRAM IS 21
5119+ESTIMATED TO RECEIVE FOR THE FISCAL YEAR. 22
5120+
5121+ (d) Subject to subsections (d–1) and (e) of this section, for the fiscal year beginning 23
5122+July 1, 2002 and for each subsequent fiscal year, the balance of the revenue in the special 24
5123+fund, not required under subsection (b) of this section and not allocated to the General Fund 25
5124+under subsection (c)(1) AND (3) of this section shall be allocated in the State budget as 26
5125+follows: 27
5126+
5127+ (1) (i) 75.15% for the purposes specified in Title 5, Subtitle 9 of the 28
5128+Natural Resources Article (Program Open Space); and 29
5129+
5130+ (ii) an additional 1% for Program Open Space, for land acquisition 30
5131+purposes as specified in § 5–903(a)(2) of the Natural Resources Article; 31
5132+
5133+ (2) 17.05% for the Agricultural Land Preservation Fund established under 32
5134+§ 2–505 of the Agriculture Article; 33
5135+
5136+ (3) 5% for the Rural Legacy Program established under § 5–9A–01 of the 34
5137+Natural Resources Article; and 35
5138+
5139+ (4) 1.8% for the Heritage Conservation Fund established under § 5–1501 36
5140+of the Natural Resources Article. 37 108 HOUSE BILL 352
5141+
5142+
5143+
5144+ (e) The sums allocated in subsection (d) of this section may not revert to the 1
5145+General Fund of the State. 2
5146+
5147+ (h) (1) [If] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS 3
5148+SUBSECTION, IF an appropriation or a transfer from the special fund to the General Fund 4
5149+occurs after the fiscal year ending June 30, 2018, the Governor shall include in the annual 5
5150+budget bills for each of the 3 successive fiscal years following the fiscal year in which a 6
5151+transfer is made a General Fund appropriation to the special fund equal to one–third of the 7
5152+cumulative amount of the appropriation or transfer from the special fund to the General 8
5153+Fund for the applicable fiscal year. 9
5154+
5155+ (2) The appropriation required under paragraph (1) of this subsection: 10
5156+
5157+ (i) represents reimbursement for the cumulative amount of any 11
5158+appropriation or transfer from the special fund to the General Fund for the applicable fiscal 12
5159+year; 13
5160+
5161+ (ii) is not subject to the provisions of subsections (a), (b), (c), and (f) 14
5162+of this section; 15
5163+
5164+ (iii) shall be allocated as provided in subsection (d) of this section and 16
5165+§ 5–903 of the Natural Resources Article; 17
5166+
5167+ (iv) shall be made until the cumulative total appropriated under 18
5168+paragraph (1) of this subsection is equal to the cumulative amount of any appropriation or 19
5169+transfer from the special fund to the General Fund for the applicable fiscal year; and 20
5170+
5171+ (v) shall be reduced by the amount of any appropriation from the 21
5172+General Fund to the special fund that: 22
5173+
5174+ 1. exceeds the required appropriation under this subsection; 23
5175+and 24
5176+
5177+ 2. is identified as an appropriation for reimbursement under 25
5178+this subsection. 26
5179+
5180+ (3) THE APPROPRIATION REQ UIRED UNDER PARAGRAP H (1) OF THIS 27
5181+SUBSECTION DOES NOT APPLY TO TRANSFERS F ROM THE SPECIAL FUND TO THE 28
5182+GENERAL FUND THAT OCCUR IN FI SCAL YEARS 2026 THROUGH 2029. 29
5183+
5184+Article – Transportation 30
5185+
5186+2–103.1. 31
5187+ HOUSE BILL 352 109
5188+
5189+
5190+ (m) (2) (iii) [1.] For the period beyond the budget request year, the 1
5191+financial forecast: 2
5192+
5193+ [A.] 1. Shall maximize the use of funds for the capital 3
5194+program; AND 4
5195+
5196+ [B.] 2. Except as authorized by law, may not withhold or 5
5197+reserve funds for capital transportation grants to counties or municipal corporations[; and 6
5198+
5199+ C. Except as provided in subsubparagraph 2 of this 7
5200+subparagraph, shall increase the operating expenses, net of availability payments paid to 8
5201+public–private partnership concessionaires, each year by at least the 5–year average 9
5202+annual rate of change in the operating expenses of the Department, ending with the most 10
5203+recently completed fiscal year. 11
5204+
5205+ 2. The assumed rate of future operating budget growth 12
5206+under subsubparagraph 1C of this subparagraph may not increase or decrease by more 13
5207+than 0.5 percentage points from the growth rate assumed in the previous forecast]. 14
5208+
5209+3–202. 15
5210+
5211+ (a) The Department from time to time may issue its bonds on behalf of this State 16
5212+to finance the cost of any one or more or combination of transportation facilities. 17
5213+
5214+ (b) The bonds shall be known as “consolidated transportation bonds” and may be 18
5215+issued in any amount as long as the aggregate outstanding and unpaid principal balance 19
5216+of these bonds and bonds of prior issues does not exceed at any one time the sum of [$4.5 20
5217+billion] $5,000,000,000. 21
5218+
5219+ (c) The preferred method of issuance of the Department’s consolidated 22
5220+transportation bonds is by a public, competitive sale. 23
5221+
5222+ (d) The Department may issue its consolidated transportation bonds at a private, 24
5223+negotiated sale provided that: 25
5224+
5225+ (1) The Secretary determines that extraordinary credit market conditions 26
5226+exist that warrant the use of this method rather than a public, competitive sale; and 27
5227+
5228+ (2) The Secretary determines that the terms and conditions, including 28
5229+price, interest rates, and payment dates, that can be achieved by a private negotiated sale 29
5230+are more advantageous to the State. 30
5231+
5232+ (e) The maximum outstanding and unpaid principal balance of consolidated 31
5233+transportation bonds and bonds of prior issues as of June 30 for the next fiscal year: 32
5234+ 110 HOUSE BILL 352
5235+
5236+
5237+ (1) Shall be established each year by the General Assembly in the State 1
5238+budget; and 2
5239+
5240+ (2) May not exceed the limit established in subsection (b) of this section. 3
5241+
5242+3–601. 4
5243+
5244+ (d) If the Department intends to pledge any future federal aid from any source to 5
5245+support repayment of bonds issued under this subtitle: 6
5246+
5247+ (1) The aggregate outstanding and unpaid principal amount of debt issued 7
5248+under this subtitle or Title 4, Subtitle 3 of this article that is secured by a pledge of future 8
5249+federal aid may not exceed $1,000,000,000 as of June 30 of any fiscal year, provided that 9
5250+the proceeds may be used only for: 10
5251+
5252+ (i) Designing and constructing the Baltimore Red Line; 11
5253+
5254+ (ii) Procuring zero–emission buses consistent with § 7–406 of the 12
5255+Transportation Article and constructing related infrastructure, including bus maintenance 13
5256+facilities; 14
5257+
5258+ (iii) Developing and constructing the Southern Maryland Rapid 15
5259+Transit Corridor; 16
5260+
5261+ (iv) Designing and constructing improvements to the Maryland 17
5262+Route 2 and Route 4 corridor, including the Thomas Johnson Bridge; 18
5263+
5264+ (v) Designing and constructing improvements to the Maryland 19
5265+Route 90 corridor; [or] 20
5266+
5267+ (vi) Designing and constructing improvements to the Interstate 81 21
5268+corridor; OR 22
5269+
5270+ (VII) MAJOR REHABILITATION OF THE EXISTING LIGH T RAIL 23
5271+SYSTEM, INCLUDING REPLACEMEN T LIGHT RAIL VEHICLE S AND RELATED STATIO N 24
5272+AND MAINTENANCE FACI LITY IMPROVEMENTS ; 25
5273+
5274+ (2) The date of maturity may not be later than 15 years after the date of 26
5275+issue; and 27
5276+
5277+ (3) No part of the tax levied under § 3–215 of this title may be repealed, 28
5278+diminished, or applied to any other purpose until: 29
5279+
5280+ (i) The bonds issued under this subtitle and interest on them have 30
5281+become due and fully paid; or 31
5282+ HOUSE BILL 352 111
5283+
5284+
5285+ (ii) Adequate and complete provision for payment of the principal 1
5286+and interest has been made. 2
5287+
5288+7–205.1. 3
5289+
5290+ FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , THE 4
5291+GOVERNOR SHALL INCLUD E IN THE STATE BUDGET AN APPRO PRIATION O F 5
5292+$10,000,000 FROM THE TRANSPORTATION TRUST FUND TO THE BUS RAPID 6
5293+TRANSIT FUND ESTABLISHED UNDE R § 2–802.1 OF THIS ARTICLE FOR BUS RAPID 7
5294+TRANSIT SYSTEM GRANT S IN ACCORDANCE WITH § 2–802 OF THIS ARTICLE. 8
5295+
5296+7–406. 9
5297+
5298+ (c) (1) Except as provided in paragraph (2) of this subsection, beginning in 10
5299+fiscal year [2027] 2032, the Administration may not enter into a contract to purchase buses 11
5300+for the Administration’s State transit bus fleet that are not zero–emission buses. 12
5301+
5302+ (2) If the Administration determines that a sufficient number of 13
5303+zero–emission buses or necessary electric vehicle supply equipment that meets the 14
5304+Administration’s performance and contractual requirements are not commercially 15
5305+available in a particular year, the Administration may purchase an alternative–fuel bus 16
5306+for that use, including hybrid buses, to ensure that an appropriate number of buses are 17
5307+purchased each year to maintain the State transit bus fleet. 18
5308+
5309+ (3) The full cost of zero–emission and alternative–fuel buses purchased 19
5310+under this subsection shall be paid from the Transportation Trust Fund OR BONDS 20
5311+BACKED BY FUTURE FED ERAL AID CONSISTENT WITH THIS SECTION AN D § 3–601 OF 21
5312+THIS ARTICLE. 22
5313+
5314+12–120. 23
5315+
5316+ (a) In this section, “miscellaneous fees” means all fees collected by the 24
5317+Administration under this article other than: 25
5318+
5319+ (1) The vehicle titling tax; 26
5320+
5321+ (2) One–half of the certificate of title fee under § 13–802 of this article; and 27
5322+
5323+ (3) Vehicle registration fees under Part II of Title 13, Subtitle 9 of this 28
5324+article. 29
5325+
5326+ (b) Except as provided in this section, the Administration may not alter the 30
5327+miscellaneous fees that the Administration is authorized under this article to establish. 31
5328+
5329+ (c) (1) Subject to the limitations under subsection (d) of this section, before the 32
5330+start of any fiscal year the Administration by regulation may alter, effective beginning in 33 112 HOUSE BILL 352
5331+
5332+
5333+the upcoming fiscal year, the levels of the miscellaneous fees that the Administration is 1
5334+authorized under this article to establish. 2
5335+
5336+ (2) The Administration shall alter the levels of miscellaneous fees for the 3
5337+upcoming fiscal year if the projected cost recovery under subsection (d) of this section 4
5338+exceeds [100%] 115%. 5
5339+
5340+ (d) The Administration shall set the levels of miscellaneous fees so that the total 6
5341+amount of projected revenues from all miscellaneous fees for the upcoming fiscal year is at 7
5342+least [95 percent] 95% but does not exceed [100 percent] 115% of the sum of: 8
5343+
5344+ (1) The operating budget of the Administration for that fiscal year as 9
5345+approved by the General Assembly in the annual State budget; 10
5346+
5347+ (2) The average annual capital program of the Administration as reported 11
5348+in the 6–year Consolidated Transportation Program described in § 2–103.1 of this article; 12
53205349 and 13
53215350
5322- (2) the remaining admissions and amusement tax revenue: 14
5323-
5324- (i) to the Maryland Stadium Authority, county, or municipal 15
5325-corporation that is the source of the revenue; or 16
5326-
5327- (ii) if the Maryland Stadium Authority and also a county or 17
5328-municipal corporation tax a reduced charge or free admission: 18
5329-
5330- 1. 80% of that revenue to the Authority; and 19
5331-
5332- 2. 20% to the county or municipal corporation. 20
5333-
5334-2–606. 21
5335-
5336- (a) After making the distributions required under §§ 2–604, 2–605, and 2–605.1 22
5337-of this subtitle, from the remaining income tax revenue from individuals, the Comptroller 23
5338-shall distribute to an unallocated individual revenue account the income tax revenue: 24
5339-
5340- (1) with respect to which an income tax return is not filed; and 25
5341-
5342- (2) that is attributable to: 26
5343-
5344- (i) income tax withheld from salary, wages, or other compensation 27
5345-for personal services under Title 10 of this article; or 28
5346-
5347- (ii) estimated income tax payments by individuals. 29
5351+ (3) The Administration’s portion of the cost for that fiscal year of the 14
5352+Department’s data center operations, except for the cost of data center operations 15
5353+attributable to other administrations’ activities. 16
5354+
5355+ (e) (1) The Administration may not alter miscellaneous fees more than once in 17
5356+any fiscal year. 18
5357+
5358+ (2) The Administration need not reduce fees for the upcoming fiscal year if 19
5359+legislative budget modifications cause the projected cost recovery percentage to exceed [100 20
5360+percent] 115%. 21
5361+
5362+ (3) The level of a miscellaneous fee set by the Administration remains in 22
5363+effect until again altered by the Administration as provided under this section. 23
5364+
5365+13–809. 24
5366+
5367+ (a) (1) In this section the following words have the meanings indicated. 25
5368+
5369+ (2) “Fair market value” means: 26
5370+
5371+ (i) As to the sale of any new or used vehicle by a licensed dealer, the 27
5372+total purchase price, as certified by the dealer; 28
5373+
5374+ (ii) Except as provided in item (iv) of this paragraph, as to a used 29
5375+vehicle that is sold by any person other than a licensed dealer and that has a designated 30
5376+model year that is 7 years old or older, the greater of: 31
5377+
5378+ 1. The total purchase price; or 32
53485379 HOUSE BILL 352 113
53495380
53505381
5351- (b) (1) In June of each year, from current collections, the Comptroller shall 1
5352-reserve an amount of unallocated revenue that the Comptroller estimates will be claimed 2
5353-on returns and refunded to taxpayers within 3 years of the date the income tax return was 3
5354-due to be filed, and distribute to each county, municipal corporation, and special taxing 4
5355-district a pro rata share of the balance of the unallocated individual income tax revenue. 5
5356-
5357- (2) The Comptroller shall adjust the amount distributed under paragraph 6
5358-(1) of this subsection to a county, municipal corporation, or special taxing district to allow 7
5359-for the proportionate part of tax claim payments for a prior calendar year made after a 8
5360-distribution is made to the county, municipal corporation, or special taxing district for that 9
5361-year. 10
5362-
5363- (H) (1) ON OR BEFORE JUNE 30, 2025, THE COMPTROLLER SHALL 11
5364-DISTRIBUTE $230,000,000 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 12
5365-COMPLY WITH THIS SEC TION TO THE GENERAL FUND OF THE STATE. 13
5366-
5367- (2) ON OR BEFORE JUNE 30, 2026, THE COMPTROLLER SHALL 14
5368-DISTRIBUTE $40,567,430 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 15
5369-COMPLY WITH THIS SEC TION TO THE GENERAL FUND OF THE STATE. 16
5370-
5371- (I) (1) ON OR BEFORE JULY 31, 2025, THE COMPTROLLER SHALL 17
5372-DISTRIBUTE $37,300,000 FROM THE LOCAL RESERVE ACCOUNT ESTABLISHED T O 18
5373-COMPLY WITH THIS SEC TION TO THE DIVISION OF PAID LEAVE WITHIN THE 19
5374-MARYLAND DEPARTMENT OF LABOR. 20
5375-
5376- (2) THE MARYLAND DEPARTMENT OF LABOR SHALL REIMBURSE 21
5377-THE LOCAL RESERVE ACCOUNT WITHIN 2 YEARS AFTER CONTRIBU TIONS INTO THE 22
5378-DEPARTMENT ’S FAMILY AND MEDICAL LEAVE INSURANCE FUND BEGIN. 23
5379-
5380- [(h)] (I) (J) In each of fiscal years 2026 through 2060, in addition to the amounts 24
5381-distributed under subsection (b) of this section, the Comptroller shall distribute 25
5382-$10,000,000 of the remaining income tax revenue from individuals to the Local Reserve 26
5383-Account established to comply with this section to repay the $350,000,000 transfer to the 27
5384-Education Trust Fund required under subsection (e) of this section. 28
5385-
5386- [(i)] (J) (K) For fiscal years 2024 through 2043, in addition to the amounts 29
5387-distributed under subsections (b) and [(h)] (I) (J) of this section, the Comptroller shall 30
5388-distribute $10,000,000 of the remaining income tax revenue from individuals to the Local 31
5389-Reserve Account established to comply with this section. 32
5390-
5391- (K) (L) FOR FISCAL YEARS 2029 THROUGH 2038, IN ADDITION TO THE 33
5392-AMOUNTS DISTRIBUTED UNDER SUBSECTIONS (B), (I), AND (J) (J), AND (K) OF THIS 34
5393-SECTION, THE COMPTROLLER SHALL DIS TRIBUTE $23,000,000 $27,056,743 OF THE 35
5394-REMAINING INCOME TAX REVENUE FROM INDIVID UALS TO THE LOCAL RESERVE 36
5395-ACCOUNT ESTABLISHED T O COMPLY WITH THIS S ECTION TO REPAY THE 37 114 HOUSE BILL 352
5396-
5397-
5398-$230,000,000 $270,567,430 TRANSFER TO THE GENERAL FUND OF THE STATE 1
5399-REQUIRED UNDER SUBSE CTION (H) OF THIS SECTION. 2
5400-
5401-13–201. 3
5402-
5403- In this subtitle, “tax information” means: 4
5404-
5405- (1) any tax return, information return, declaration of estimated tax, 5
5406-extension of time to file a return, or claim for refund under this article that is filed with the 6
5407-tax collector by, on behalf of, or with respect to any person and any amendment or 7
5408-supplement thereto, including supporting schedules, attachments, or lists that are 8
5409-supplemental to or a part of the return; 9
5410-
5411- (2) the amount of income or any other particulars disclosed in a tax return 10
5412-required under this article, if the return contains return information, as defined in § 6103 11
5413-of the Internal Revenue Code; 12
5414-
5415- (3) any return or return information, as defined in § 6103 of the Internal 13
5416-Revenue Code, required to be attached to or included in a tax return required under this 14
5417-article; or 15
5418-
5419- (4) any information contained in: 16
5420-
5421- (i) an admissions and amusement tax return; 17
5422-
5423- (ii) an alcoholic beverage tax return; 18
5424-
5425- (iii) a bay restoration fee return; 19
5426-
5427- (iv) a boxing and wrestling tax return; 20
5428-
5429- (v) a digital advertising gross revenues tax return; 21
5430-
5431- (vi) an E–9–1–1 fee return; 22
5432-
5433- (vii) a financial institution franchise tax return; 23
5434-
5435- (viii) an inheritance tax return; 24
5436-
5437- (ix) a Maryland estate tax return; 25
5438-
5439- (x) a motor carrier tax return; 26
5440-
5441- (xi) a motor fuel tax return; 27
5442-
5443- (XII) A NEW TIRE FEE RETUR N; 28 HOUSE BILL 352 115
5444-
5445-
5446-
5447- [(xii)] (XIII) an other tobacco products tax return; 1
5448-
5449- [(xiii)] (XIV) a public service company franchise tax return; 2
5450-
5451- [(xiv)] (XV) a sales and use tax return; 3
5452-
5453- [(xv)] (XVI) a savings and loan association franchise tax return; 4
5454-
5455- [(xvi)] (XVII) a tire recycling fee return; 5
5456-
5457- [(xvii)] (XVIII) a tobacco tax return; or 6
5458-
5459- [(xviii)] (XIX) a transportation services assessment return. 7
5460-
5461-Article – Tax – Property 8
5462-
5463-13–209. 9
5464-
5465- (a) (4) In any fiscal year in which transfer tax revenue is used to pay debt 10
5466-service on outstanding bonds under paragraph (1) of this subsection, the distribution of 11
5467-revenues in the special fund under this section and as specified in § 5–903(a)(2)(i)1A of the 12
5468-Natural Resources Article, for State land acquisition, or to the Agricultural Land 13
5469-Preservation Fund to the extent any debt service is attributable to that Fund, shall be 14
5470-reduced by an amount equal to the debt service for the fiscal year. 15
5471-
5472- (c) (1) Subject to subsection (e) of this section, of the balance of the revenue in 16
5473-the special fund, not required under subsection (b) of this section: 17
5474-
5475- (i) for the fiscal year beginning July 1, 2002, $47,268,585 shall be 18
5476-allocated to the General Fund of the State and the remainder shall be allocated as provided 19
5477-in subsection (d) of this section; 20
5478-
5479- (ii) for the fiscal year beginning July 1, 2003, $102,833,869 shall be 21
5480-allocated to the General Fund of the State and the remainder shall be allocated as provided 22
5481-in the State budget; 23
5482-
5483- (iii) for the fiscal year beginning July 1, 2004, $147,374,444 shall be 24
5484-allocated to the General Fund of the State, and the remainder shall be allocated as provided 25
5485-in the State budget; and 26
5486-
5487- (iv) for the fiscal year beginning July 1, 2005, $68,223,132 shall be 27
5488-allocated to the General Fund of the State and the remainder shall be allocated as provided 28
5489-in subsection (d) of this section. 29
5382+ 2. $640; 1
5383+
5384+ (iii) Except as provided in item (iv) of this paragraph, as to any other 2
5385+used vehicle that is sold by any person other than a licensed dealer: 3
5386+
5387+ 1. The total purchase price, if the total purchase price is less 4
5388+than $500 below the retail value of the vehicle as shown in a national publication of used 5
5389+car values adopted for use by the Department; or 6
5390+
5391+ 2. If the total purchase price is $500 or more below the retail 7
5392+value of the vehicle as shown in a national publication of used car values adopted for use 8
5393+by the Department: 9
5394+
5395+ A. The total purchase price, if verified to the satisfaction of 10
5396+the Administration by a notarized bill of sale submitted in accordance with subsection (d)(2) 11
5397+of this section; or 12
5398+
5399+ B. The valuation shown in the national publication of used 13
5400+car values, if the Administration finds that the documentation submitted under subsection 14
5401+(d)(2) of this section fails to verify the total purchase price; 15
5402+
5403+ (iv) As to a used trailer, a motor scooter, a moped, or an off–highway 16
5404+recreational vehicle that is sold by any person other than a licensed dealer, the greater of: 17
5405+
5406+ 1. The total purchase price; or 18
5407+
5408+ 2. $320; and 19
5409+
5410+ (v) In any other case, the valuation shown in a national publication 20
5411+of used car values adopted for use by the Department. 21
5412+
5413+ (3) (i) Subject to subparagraphs (ii) and (iii) of this paragraph, [“total 22
5414+purchase] “PURCHASE price” means the price of a vehicle agreed on by the buyer and the 23
5415+seller, including any dealer processing charge[, less an allowance for trade–in but with no 24
5416+allowance for other nonmonetary consideration]. 25
5417+
5418+ (ii) As to a person trading in a nonleased vehicle to enter into a lease 26
5419+for a period of more than 180 consecutive days, [“total purchase] “PURCHASE price” means 27
5420+the retail value of the vehicle as certified by the dealer, including any dealer processing 28
5421+charge[, less an allowance for the trade–in of the nonleased vehicle but with no allowance 29
5422+for other nonmonetary consideration]. 30
5423+
5424+ (iii) As to a person trading in a leased vehicle to enter into another 31
5425+lease for a period of more than 180 consecutive days with a different leasing company or to 32
5426+purchase a vehicle, [“total purchase] “PURCHASE price” means the retail value of the 33
5427+vehicle as certified by the dealer, including any dealer processing charge[, less an allowance 34 114 HOUSE BILL 352
5428+
5429+
5430+for the trade–in of the leased vehicle but with no allowance for other nonmonetary 1
5431+consideration]. 2
5432+
5433+ (4) “TOTAL PURCHASE PRICE ” MEANS: 3
5434+
5435+ (I) IF THE PURCHASE PRICE EXCEEDS $15,000, THE PURCHASE 4
5436+PRICE; OR 5
5437+
5438+ (II) IF THE PURCHASE PRICE IS $15,000 OR LESS, THE 6
5439+PURCHASE PRICE LESS AN ALLOWANCE FOR A TRAD E–IN VEHICLE, BUT WITH NO 7
5440+ALLOWANCE FOR OTHER NONMONETARY CONSIDER ATION. 8
5441+
5442+ [(4)] (5) “Trailer” has the meaning stated in § 11–169 of this article. 9
5443+
5444+ (b) (1) Except as otherwise provided in this part, in addition to any other 10
5445+charge required by the Maryland Vehicle Law, an excise tax is imposed: 11
5446+
5447+ (i) For each original and each subsequent certificate of title issued 12
5448+in this State for a motor vehicle, a trailer, a semitrailer, a moped, a motor scooter, or an 13
5449+off–highway recreational vehicle for which sales and use tax is not collected at the time of 14
5450+purchase; and 15
5451+
5452+ (ii) Except as provided in paragraph (2) of this subsection, for each 16
5453+motor vehicle, trailer, or semitrailer that is in interstate operation and registered under § 17
5454+13–109(c) or (d) of this title without a certificate of title. 18
5455+
5456+ (d) Each applicant for a certificate of title or for registration under § 13–109(c) of 19
5457+this title shall submit to the Administration: 20
5458+
5459+ (1) The information that the Administration considers necessary as to: 21
5460+
5461+ (i) The time of purchase of the vehicle; and 22
5462+
5463+ (ii) The purchase price and other information relating to the 23
5464+determination of the fair market value of the vehicle which may include, but is not limited 24
5465+to: 25
5466+
5467+ 1. Canceled checks; 26
5468+
5469+ 2. Money order receipts; 27
5470+
5471+ 3. Loan documents; or 28
5472+
5473+ 4. A written description of the vehicle’s condition; and 29
5474+ HOUSE BILL 352 115
5475+
5476+
5477+ (2) If the excise tax is based on the total purchase price of the vehicle as 1
5478+provided in subsection (a)(2)(iii)2A of this section, a notarized bill of sale that: 2
5479+
5480+ (i) Is designed by, and obtained from, the Administration; 3
5481+
5482+ (ii) Is signed by the buyer and the seller; and 4
5483+
5484+ (iii) Includes a statement explaining why the vehicle was sold at the 5
5485+price stated in the bill of sale. 6
5486+
5487+13–901. 7
5488+
5489+ (a) Subject to subsection (b) of this section, the fees specified in this subtitle for 8
5490+the registration of a classified vehicle or for any interchangeable registration shall be paid 9
5491+to the Administration: 10
5492+
5493+ (1) Before issuance of the registration and any registration plates and 11
5494+registration cards; and 12
5495+
5496+ (2) Except as otherwise expressly provided, during each registration year 13
5497+before the issuance or renewal of the registration. 14
5498+
5499+ (b) (1) The Administration shall allow for payment of registration fees, as 15
5500+specified in this subtitle, in installments throughout the registration period, as determined 16
5501+by the Administration. 17
5502+
5503+ (2) THE ADMINISTRATION SHALL COLLECT A REASONABLE 18
5504+INSTALLMENT FEE FOR UTILIZATION OF A PAY MENT PLAN AUTHORIZED IN 19
5505+ACCORDANCE WITH PARA GRAPH (1) OF THIS SUBSECTION . 20
5506+
5507+13–912. 21
5508+
5509+ (a) When registered with the Administration, every passenger car and station 22
5510+wagon, except as otherwise provided in this part, is a Class A (passenger) vehicle. 23
5511+
5512+ (b) For each Class A (passenger) vehicle, the annual registration fee is: 24
5513+
5514+ (1) For a vehicle with a manufacturer’s shipping weight of 3,500 pounds or 25
5515+less: 26
5516+
5517+ (i) On or after July 1, 2024, but before July 1, 2025, $70.50; and 27
5518+
5519+ (ii) On or after July 1, 2025, $80.50; 28
5520+
5521+ (2) For a vehicle with a manufacturer’s shipping weight of more than 3,500 29
5522+pounds but not more than 3,700 pounds: 30
54905523 116 HOUSE BILL 352
54915524
54925525
5493- (2) Subject to subsection (e) of this section, for the fiscal years beginning 1
5494-July 1, 2006 and each subsequent fiscal year, the balance of the revenue in the special fund, 2
5495-not required under subsection (b) of this section shall be allocated as provided in subsection 3
5496-(d) of this section. 4
5497-
5498- (3) (I) SUBJECT TO SUBSECTION (E) OF THIS SECTION, FOR FISCAL 5
5499-YEARS 2026 THROUGH 2029, OF THE BALANCE OF TH E REVENUE IN THE SPE CIAL 6
5500-FUND NOT REQUIRED UN DER SUBSECTION (B) OF THIS SECTION, $25,000,000 SHALL 7
5501-BE ALLOCATED TO THE GENERAL FUND OF THE STATE AND THE REMAIND ER SHALL 8
5502-BE ALLOCATED AS PROV IDED IN SUBSECTION (D) OF THIS SECTION. 9
5503-
5504- (II) FOR EACH OF FISCAL YE ARS 2026 THROUGH 2029, THE 10
5505-ALLOCATION REQUIRED UNDER SUBPARAGRAPH (I) OF THIS PARAGRAPH SH ALL 11
5506-REDUCE THE AMOUNT AL LOCATED FO R PROGRAM OPEN SPACE LAND ACQUISITIO N 12
5507-PURPOSES IDENTIFIED IN SUBSECTION (D)(1)(II) OF THIS SECTION AND § 13
5508-5–903(A)(2)(I)1A OF THE NATURAL RESOURCES ARTICLE, THE AGRICULTURAL 14
5509-LAND PRESERVATION FUND IDENTIFIED IN SU BSECTION (D)(2) OF THIS SECTION , 15
5510-AND THE RURAL LEGACY PROGRAM IDENTIFIED IN SUBSECTION (D)(3) OF THIS 16
5511-SECTION AND § 5–903(A)(2)(III) OF THE NATURAL RESOURCES ARTICLE BY AN 17
5512-AMOUNT THAT IS PROPO RTIONAL TO THE AMOUN T OF REVENUE EACH PR OGRAM IS 18
5513-ESTIMATED TO RECEIVE FOR THE FISCAL YEAR . 19
5514-
5515- (d) Subject to subsections (d–1) and (e) of this section, for the fiscal year beginning 20
5516-July 1, 2002 and for each subsequent fiscal year, the balance of the revenue in the special 21
5517-fund, not required under subsection (b) of this section and not allocated to the General Fund 22
5518-under subsection (c)(1) AND (3) of this section shall be allocated in the State budget as 23
5519-follows: 24
5520-
5521- (1) (i) 75.15% for the purposes specified in Title 5, Subtitle 9 of the 25
5522-Natural Resources Article (Program Open Space); and 26
5523-
5524- (ii) an additional 1% for Program Open Space, for land acquisition 27
5525-purposes as specified in § 5–903(a)(2) of the Natural Resources Article; 28
5526-
5527- (2) 17.05% for the Agricultural Land Preservation Fund established under 29
5528-§ 2–505 of the Agriculture Article; 30
5529-
5530- (3) 5% for the Rural Legacy Program established under § 5–9A–01 of the 31
5531-Natural Resources Article; and 32
5532-
5533- (4) 1.8% for the Heritage Conservation Fund established under § 5–1501 33
5534-of the Natural Resources Article. 34
5535-
5536- (e) The sums allocated in subsection (d) of this section may not revert to the 35
5537-General Fund of the State. 36 HOUSE BILL 352 117
5538-
5539-
5540-
5541- (h) (1) [If] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS 1
5542-SUBSECTION, IF an appropriation or a transfer from the special fund to the General Fund 2
5543-occurs after the fiscal year ending June 30, 2018, the Governor shall include in the annual 3
5544-budget bills for each of the 3 successive fiscal years following the fiscal year in which a 4
5545-transfer is made a General Fund appropriation to the special fund equal to one–third of the 5
5546-cumulative amount of the appropriation or transfer from the special fund to the General 6
5547-Fund for the applicable fiscal year. 7
5548-
5549- (2) The appropriation required under paragraph (1) of this subsection: 8
5550-
5551- (i) represents reimbursement for the cumulative amount of any 9
5552-appropriation or transfer from the special fund to the General Fund for the applicable fiscal 10
5553-year; 11
5554-
5555- (ii) is not subject to the provisions of subsections (a), (b), (c), and (f) 12
5556-of this section; 13
5557-
5558- (iii) shall be allocated as provided in subsection (d) of this section and 14
5559-§ 5–903 of the Natural Resources Article; 15
5560-
5561- (iv) shall be made until the cumulative total appropriated under 16
5562-paragraph (1) of this subsection is equal to the cumulative amount of any appropriation or 17
5563-transfer from the special fund to the General Fund for the applicable fiscal year; and 18
5564-
5565- (v) shall be reduced by the amount of any appropriation from the 19
5566-General Fund to the special fund that: 20
5567-
5568- 1. exceeds the required appropriation under this subsection; 21
5569-and 22
5570-
5571- 2. is identified as an appropriation for reimbursement under 23
5572-this subsection. 24
5573-
5574- (3) THE APPROPRIATION REQ UIRED UNDER PARAGRAP H (1) OF THIS 25
5575-SUBSECTION DOES NOT APPLY TO TRANSFERS F ROM THE SPECIAL FUND TO THE 26
5576-GENERAL FUND THAT OCCUR IN FI SCAL YEARS 2026 THROUGH 2029. 27
5577-
5578-Article – Transportation 28
5579-
5580-2–103.1. 29
5581-
5582- (m) (2) (iii) [1.] For the period beyond the budget request year, the 30
5583-financial forecast: 31
5526+ (i) On or after July 1, 2024, but before July 1, 2025, $80.50; and 1
5527+
5528+ (ii) On or after July 1, 2025, $85.50; and 2
5529+
5530+ (3) For a vehicle with a manufacturer’s shipping weight of more than 3,700 3
5531+pounds: 4
5532+
5533+ (i) On or after July 1, 2024, but before July 1, 2025, $121.50; AND 5
5534+
5535+ (ii) On or after July 1, 2025, [but before July 1, 2026, $126.50; and 6
5536+
5537+ (iii) On or after July 1, 2026,] $151.50. 7
5538+
5539+13–916. 8
5540+
5541+ (a) When registered with the Administration, every single unit truck with two or 9
5542+more axles is a Class E (truck) vehicle. 10
5543+
5544+ (b) (1) For each Class E (truck) vehicle, the annual registration fee is based on 11
5545+the maximum gross weight of the vehicle or combination of vehicles, as follows: 12
5546+
5547+ Maximum Gross Weight Fee (per 1,000 Pounds 13
5548+ Limit (in Pounds) or Fraction Thereof) 14
5549+ 10,000 (minimum) – 18,000 $9.00 15
5550+ 18,001 – 26,000 11.75 16
5551+ 26,001 – 40,000 12.75 17
5552+ 40,001 – 60,000 14.75 18
5553+ 60,001 – 80,000 (maximum) 16.00 19
5554+
5555+ (2) (i) On or after July 1, 2024, but before July 1, 2025, the annual 20
5556+registration fee under paragraph (1) of this subsection is increased by an additional $45.00. 21
5557+
5558+ (ii) On or after July 1, 2025, [but before July 1, 2026, the annual 22
5559+registration fee under paragraph (1) of this subsection is increased by an additional $50.00. 23
5560+
5561+ (iii) On or after July 1, 2026,] the annual registration fee under 24
5562+paragraph (1) of this subsection is increased by an additional $75.00. 25
5563+
5564+13–917. 26
5565+
5566+ Notwithstanding § 13–916(b) of this subtitle, for any Class E (truck) vehicle with a 27
5567+manufacturer’s rated capacity of 3/4 ton or less and a maximum gross vehicle weight of 28
5568+7,000 pounds or less, the annual registration fee is: 29
5569+
5570+ (1) For a vehicle with a maximum gross vehicle weight of 3,500 pounds or 30
5571+less: 31
5572+ HOUSE BILL 352 117
5573+
5574+
5575+ (i) On or after July 1, 2024, but before July 1, 2025, $83.75; and 1
5576+
5577+ (ii) On or after July 1, 2025, $93.75; 2
5578+
5579+ (2) Except as provided in item (4) of this section, for a vehicle with a 3
5580+maximum gross vehicle weight of more than 3,500 pounds but not more than 5,000 pounds: 4
5581+
5582+ (i) On or after July 1, 2024, but before July 1, 2025, $93.75; and 5
5583+
5584+ (ii) On or after July 1, 2025, $98.75; 6
5585+
5586+ (3) Except as provided in item (4) of this section, for a vehicle with a 7
5587+maximum gross vehicle weight of more than 5,000 pounds: 8
5588+
5589+ (i) On or after July 1, 2024, but before July 1, 2025, $108.75; AND 9
5590+
5591+ (ii) On or after July 1, 2025, [but before July 1, 2026, $113.75; and 10
5592+
5593+ (iii) On or after July 1, 2026,] $138.75; and 11
5594+
5595+ (4) For a vehicle, regardless of the vehicle’s maximum gross vehicle weight, 12
5596+for which the owner certifies on the registration application that the vehicle for which the 13
5597+application is made will be used for construction activities: 14
5598+
5599+ (i) On or after July 1, 2024, but before July 1, 2025, $83.75; and 15
5600+
5601+ (ii) On or after July 1, 2025, $93.75. 16
5602+
5603+13–937. 17
5604+
5605+ (a) When registered with the Administration, every multipurpose passenger 18
5606+vehicle is a Class M (multipurpose) vehicle. 19
5607+
5608+ (b) For each Class M (multipurpose) vehicle, the annual registration fee is: 20
5609+
5610+ (1) For a vehicle with a manufacturer’s shipping weight of 3,500 pounds or 21
5611+less: 22
5612+
5613+ (i) On or after July 1, 2024, but before July 1, 2025, $70.50; and 23
5614+
5615+ (ii) On or after July 1, 2025, $80.50; 24
5616+
5617+ (2) For a vehicle with a manufacturer’s shipping weight of more than 3,500 25
5618+pounds but not more than 3,700 pounds: 26
5619+
5620+ (i) On or after July 1, 2024, but before July 1, 2025, $80.50; and 27
55845621 118 HOUSE BILL 352
5585-
5586-
5587- [A.] 1. Shall maximize the use of funds for the capital 1
5588-program; AND 2
5589-
5590- [B.] 2. Except as authorized by law, may not withhold or 3
5591-reserve funds for capital transportation grants to counties or municipal corporations[; and 4
5592-
5593- C. Except as provided in subsubparagraph 2 of this 5
5594-subparagraph, shall increase the operating expenses, net of availability payments paid to 6
5595-public–private partnership concessionaires, each year by at least the 5–year average 7
5596-annual rate of change in the operating expenses of the Department, ending with the most 8
5597-recently completed fiscal year. 9
5598-
5599- 2. The assumed rate of future operating budget growth 10
5600-under subsubparagraph 1C of this subparagraph may not increase or decrease by more 11
5601-than 0.5 percentage points from the growth rate assumed in the previous forecast]. 12
5602-
5603-3–202. 13
5604-
5605- (a) The Department from time to time may issue its bonds on behalf of this State 14
5606-to finance the cost of any one or more or combination of transportation facilities. 15
5607-
5608- (b) The bonds shall be known as “consolidated transportation bonds” and may be 16
5609-issued in any amount as long as the aggregate outstanding and unpaid principal balance 17
5610-of these bonds and bonds of prior issues does not exceed at any one time the sum of [$4.5 18
5611-billion] $5,000,000,000. 19
5612-
5613- (c) The preferred method of issuance of the Department’s consolidated 20
5614-transportation bonds is by a public, competitive sale. 21
5615-
5616- (d) The Department may issue its consolidated transportation bonds at a private, 22
5617-negotiated sale provided that: 23
5618-
5619- (1) The Secretary determines that extraordinary credit market conditions 24
5620-exist that warrant the use of this method rather than a public, competitive sale; and 25
5621-
5622- (2) The Secretary determines that the terms and conditions, including 26
5623-price, interest rates, and payment dates, that can be achieved by a private negotiated sale 27
5624-are more advantageous to the State. 28
5625-
5626- (e) The maximum outstanding and unpaid principal balance of consolidated 29
5627-transportation bonds and bonds of prior issues as of June 30 for the next fiscal year: 30
5628-
5629- (1) Shall be established each year by the General Assembly in the State 31
5630-budget; and 32
5631-
5632- (2) May not exceed the limit established in subsection (b) of this section. 33 HOUSE BILL 352 119
5633-
5634-
5635-
5636-3–601. 1
5637-
5638- (d) If the Department intends to pledge any future federal aid from any source to 2
5639-support repayment of bonds issued under this subtitle: 3
5640-
5641- (1) The aggregate outstanding and unpaid principal amount of debt issued 4
5642-under this subtitle or Title 4, Subtitle 3 of this article that is secured by a pledge of future 5
5643-federal aid may not exceed $1,000,000,000 as of June 30 of any fiscal year, provided that 6
5644-the proceeds may be used only for: 7
5645-
5646- (i) Designing and constructing the Baltimore Red Line; 8
5647-
5648- (ii) Procuring zero–emission buses consistent with § 7–406 of the 9
5649-Transportation Article and constructing related infrastructure, including bus maintenance 10
5650-facilities; 11
5651-
5652- (iii) Developing and constructing the Southern Maryland Rapid 12
5653-Transit Corridor; 13
5654-
5655- (iv) Designing and constructing improvements to the Maryland 14
5656-Route 2 and Route 4 corridor, including the Thomas Johnson Bridge; 15
5657-
5658- (v) Designing and constructing improvements to the Maryland 16
5659-Route 90 corridor; [or] 17
5660-
5661- (vi) Designing and constructing improvements to the Interstate 81 18
5662-corridor; OR 19
5663-
5664- (VII) MAJOR REHABILITATION OF THE EXISTING LIGH T RAIL 20
5665-SYSTEM, INCLUDING REPLACEMEN T LIGHT RAIL VEHICLE S AND RELATED STATIO N 21
5666-AND MAINTENANCE FACI LITY IMPROVEMENTS ; 22
5667-
5668- (2) The date of maturity may not be later than 15 years after the date of 23
5669-issue; and 24
5670-
5671- (3) No part of the tax levied under § 3–215 of this title may be repealed, 25
5672-diminished, or applied to any other purpose until: 26
5673-
5674- (i) The bonds issued under this subtitle and interest on them have 27
5675-become due and fully paid; or 28
5676-
5677- (ii) Adequate and complete provision for payment of the principal 29
5678-and interest has been made. 30
5679-
5680-7–205.1. 31 120 HOUSE BILL 352
5681-
5682-
5683-
5684- FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR THEREAFTER , THE 1
5685-GOVERNOR SHALL INCLUD E IN THE STATE BUDGET AN APPRO PRIATION OF 2
5686-$10,000,000 FROM THE TRANSPORTATION TRUST FUND TO THE BUS RAPID 3
5687-TRANSIT FUND ESTABLISHED UNDE R § 2–802.1 OF THIS ARTICLE FOR BUS RAPID 4
5688-TRANSIT SYSTEM GRANT S IN ACCORDANCE WITH § 2–802 OF THIS ARTICLE. 5
5689-
5690-7–406. 6
5691-
5692- (c) (1) Except as provided in paragraph (2) of this subsection, beginning in 7
5693-fiscal year [2027] 2032, the Administration may not enter into a contract to purchase buses 8
5694-for the Administration’s State transit bus fleet that are not zero–emission buses. 9
5695-
5696- (2) If the Administration determines that a sufficient number of 10
5697-zero–emission buses or necessary electric vehicle supply equipment that meets the 11
5698-Administration’s performance and contractual requirements are not commercially 12
5699-available in a particular year, the Administration may purchase an alternative–fuel bus 13
5700-for that use, including hybrid buses, to ensure that an appropriate number of buses are 14
5701-purchased each year to maintain the State transit bus fleet. 15
5702-
5703- (3) The full cost of zero–emission and alternative–fuel buses purchased 16
5704-under this subsection shall be paid from the Transportation Trust Fund OR BONDS 17
5705-BACKED BY FUTURE FED ERAL AID CONSISTENT WITH THIS SECTION AN D § 3–601 OF 18
5706-THIS ARTICLE. 19
5707-
5708-12–120. 20
5709-
5710- (a) In this section, “miscellaneous fees” means all fees collected by the 21
5711-Administration under this article other than: 22
5712-
5713- (1) The vehicle titling tax; 23
5714-
5715- (2) One–half THREE–FOURTHS of the certificate of title fee under § 24
5716-13–802 §§ 13–802 AND 13–805 of this article; and 25
5717-
5718- (3) Vehicle registration fees under Part II of Title 13, Subtitle 9 of this 26
5719-article. 27
5720-
5721- (b) Except as provided in this section, the Administration may not alter the 28
5722-miscellaneous fees that the Administration is authorized under this article to establish. 29
5723-
5724- (c) (1) Subject to the limitations under subsection (d) of this section, before the 30
5725-start of any fiscal year the Administration by regulation may alter, effective beginning in 31
5726-the upcoming fiscal year, the levels of the miscellaneous fees that the Administration is 32
5727-authorized under this article to establish. 33
5728- HOUSE BILL 352 121
5729-
5730-
5731- (2) The Administration shall alter the levels of miscellaneous fees for the 1
5732-upcoming fiscal year if the projected cost recovery under subsection (d) of this section 2
5733-exceeds [100%] 115% 105%. 3
5734-
5735- (d) The Administration shall set the levels of miscellaneous fees so that the total 4
5736-amount of projected revenues from all miscellaneous fees for the upcoming fiscal year is at 5
5737-least [95 percent] 95% 100% but does not exceed [100 percent] 115% 105% of the sum of: 6
5738-
5739- (1) The operating budget of the Administration for that fiscal year as 7
5740-approved by the General Assembly in the annual State budget; 8
5741-
5742- (2) The average annual capital program of the Administration as reported 9
5743-in the 6–year Consolidated Transportation Program described in § 2–103.1 of this article; 10
5744-and 11
5745-
5746- (3) The Administration’s portion of the cost for that fiscal year of the 12
5747-Department’s data center operations, except for the cost of data center operations 13
5748-attributable to other administrations’ activities. 14
5749-
5750- (e) (1) The Administration may not alter miscellaneous fees more than once in 15
5751-any fiscal year. 16
5752-
5753- (2) The Administration need not reduce fees for the upcoming fiscal year if 17
5754-legislative budget modifications cause the projected cost recovery percentage to exceed [100 18
5755-percent] 115% 105%. 19
5756-
5757- (3) The level of a miscellaneous fee set by the Administration remains in 20
5758-effect until again altered by the Administration as provided under this section. 21
5759-
5760-13–809. 22
5761-
5762- (a) (1) In this section the following words have the meanings indicated. 23
5763-
5764- (2) “Fair market value” means: 24
5765-
5766- (i) As to the sale of any new or used vehicle by a licensed dealer, the 25
5767-total purchase price, as certified by the dealer; 26
5768-
5769- (ii) Except as provided in item (iv) of this paragraph, as to a used 27
5770-vehicle that is sold by any person other than a licensed dealer and that has a designated 28
5771-model year that is 7 years old or older, the greater of: 29
5772-
5773- 1. The total purchase price; or 30
5774-
5775- 2. $640; 31
5776- 122 HOUSE BILL 352
5777-
5778-
5779- (iii) Except as provided in item (iv) of this paragraph, as to any other 1
5780-used vehicle that is sold by any person other than a licensed dealer: 2
5781-
5782- 1. The total purchase price, if the total purchase price is less 3
5783-than $500 below the retail value of the vehicle as shown in a national publication of used 4
5784-car values adopted for use by the Department; or 5
5785-
5786- 2. If the total purchase price is $500 or more below the retail 6
5787-value of the vehicle as shown in a national publication of used car values adopted for use 7
5788-by the Department: 8
5789-
5790- A. The total purchase price, if verified to the satisfaction of 9
5791-the Administration by a notarized bill of sale submitted in accordance with subsection (d)(2) 10
5792-of this section; or 11
5793-
5794- B. The valuation shown in the national publication of used 12
5795-car values, if the Administration finds that the documentation submitted under subsection 13
5796-(d)(2) of this section fails to verify the total purchase price; 14
5797-
5798- (iv) As to a used trailer, a motor scooter, a moped, or an off–highway 15
5799-recreational vehicle that is sold by any person other than a licensed dealer, the greater of: 16
5800-
5801- 1. The total purchase price; or 17
5802-
5803- 2. $320; and 18
5804-
5805- (v) In any other case, the valuation shown in a national publication 19
5806-of used car values adopted for use by the Department. 20
5807-
5808- (3) (i) Subject to subparagraphs (ii) and (iii) of this paragraph, [“total 21
5809-purchase] “PURCHASE price” means the price of a vehicle agreed on by the buyer and the 22
5810-seller, including any dealer processing charge[, less an allowance for trade–in but with no 23
5811-allowance for other nonmonetary consideration]. 24
5812-
5813- (ii) As to a person trading in a nonleased vehicle to enter into a lease 25
5814-for a period of more than 180 consecutive days, [“total purchase] “PURCHASE price” means 26
5815-the retail value of the vehicle as certified by the dealer, including any dealer processing 27
5816-charge[, less an allowance for the trade–in of the nonleased vehicle but with no allowance 28
5817-for other nonmonetary consideration]. 29
5818-
5819- (iii) As to a person trading in a leased vehicle to enter into another 30
5820-lease for a period of more than 180 consecutive days with a different leasing company or to 31
5821-purchase a vehicle, [“total purchase] “PURCHASE price” means the retail value of the 32
5822-vehicle as certified by the dealer, including any dealer processing charge[, less an allowance 33
5823-for the trade–in of the leased vehicle but with no allowance for other nonmonetary 34
5824-consideration]. 35 HOUSE BILL 352 123
5825-
5826-
5827-
5828- (4) “TOTAL PURCHASE PRICE ” MEANS: 1
5829-
5830- (I) IF THE PURCHASE PRICE EXCEEDS $15,000, THE PURCHASE 2
5831-PRICE; OR 3
5832-
5833- (II) IF THE PURCHASE PRICE IS $15,000 OR LESS, THE 4
5834-PURCHASE PRICE LESS AN ALLOWANCE FOR A T RADE–IN VEHICLE, BUT WITH NO 5
5835-ALLOWAN CE FOR OTHER NONMONE TARY CONSIDERATION . 6
5836-
5837- [(4)] (5) “Trailer” has the meaning stated in § 11–169 of this article. 7
5838-
5839- (b) (1) Except as otherwise provided in this part, in addition to any other 8
5840-charge required by the Maryland Vehicle Law, an excise tax is imposed: 9
5841-
5842- (i) For each original and each subsequent certificate of title issued 10
5843-in this State for a motor vehicle, a trailer, a semitrailer, a moped, a motor scooter, or an 11
5844-off–highway recreational vehicle for which sales and use tax is not collected at the time of 12
5845-purchase; and 13
5846-
5847- (ii) Except as provided in paragraph (2) of this subsection, for each 14
5848-motor vehicle, trailer, or semitrailer that is in interstate operation and registered under § 15
5849-13–109(c) or (d) of this title without a certificate of title. 16
5850-
5851- (d) Each applicant for a certificate of title or for registration under § 13–109(c) of 17
5852-this title shall submit to the Administration: 18
5853-
5854- (1) The information that the Administration considers necessary as to: 19
5855-
5856- (i) The time of purchase of the vehicle; and 20
5857-
5858- (ii) The purchase price and other information relating to the 21
5859-determination of the fair market value of the vehicle which may include, but is not limited 22
5860-to: 23
5861-
5862- 1. Canceled checks; 24
5863-
5864- 2. Money order receipts; 25
5865-
5866- 3. Loan documents; or 26
5867-
5868- 4. A written description of the vehicle’s condition; and 27
5869-
5870- (2) If the excise tax is based on the total purchase price of the vehicle as 28
5871-provided in subsection (a)(2)(iii)2A of this section, a notarized bill of sale that: 29
5872- 124 HOUSE BILL 352
5873-
5874-
5875- (i) Is designed by, and obtained from, the Administration; 1
5876-
5877- (ii) Is signed by the buyer and the seller; and 2
5878-
5879- (iii) Includes a statement explaining why the vehicle was sold at the 3
5880-price stated in the bill of sale. 4
5881-
5882-13–901. 5
5883-
5884- (a) Subject to subsection (b) of this section, the fees specified in this subtitle for 6
5885-the registration of a classified vehicle or for any interchangeable registration shall be paid 7
5886-to the Administration: 8
5887-
5888- (1) Before issuance of the registration and any registration plates and 9
5889-registration cards; and 10
5890-
5891- (2) Except as otherwise expressly provided, during each registration year 11
5892-before the issuance or renewal of the registration. 12
5893-
5894- (b) (1) The Administration shall allow for payment of registration fees, as 13
5895-specified in this subtitle, in installments throughout the registration period, as determined 14
5896-by the Administration. 15
5897-
5898- (2) THE ADMINISTRATION SHALL COLLECT A REASONABLE 16
5899-INSTALLMENT FEE FOR UTILIZATION OF A PAY MENT PLAN AUTHORIZED IN 17
5900-ACCORDANCE WITH PARA GRAPH (1) OF THIS SUBSECTION . 18
5901-
5902-13–912. 19
5903-
5904- (a) When registered with the Administration, every passenger car and station 20
5905-wagon, except as otherwise provided in this part, is a Class A (passenger) vehicle. 21
5906-
5907- (b) For each Class A (passenger) vehicle, the annual registration fee is: 22
5908-
5909- (1) For a vehicle with a manufacturer’s shipping weight of 3,500 pounds or 23
5910-less: 24
5911-
5912- (i) On or after July 1, 2024, but before July 1, 2025, $70.50; and 25
5913-
5914- (ii) On or after July 1, 2025, $80.50; 26
5915-
5916- (2) For a vehicle with a manufacturer’s shipping weight of more than 3,500 27
5917-pounds but not more than 3,700 pounds: 28
5918-
5919- (i) On or after July 1, 2024, but before July 1, 2025, $80.50; and 29
5920- HOUSE BILL 352 125
5921-
5922-
5923- (ii) On or after July 1, 2025, $85.50; and 1
5924-
5925- (3) For a vehicle with a manufacturer’s shipping weight of more than 3,700 2
5926-pounds: 3
5927-
5928- (i) On or after July 1, 2024, but before July 1, 2025, $121.50; AND 4
5929-
5930- (ii) On or after July 1, 2025, [but before July 1, 2026, $126.50; and 5
5931-
5932- (iii) On or after July 1, 2026,] $151.50. 6
5933-
5934-13–916. 7
5935-
5936- (a) When registered with the Administration, every single unit truck with two or 8
5937-more axles is a Class E (truck) vehicle. 9
5938-
5939- (b) (1) For each Class E (truck) vehicle, the annual registration fee is based on 10
5940-the maximum gross weight of the vehicle or combination of vehicles, as follows: 11
5941-
5942- Maximum Gross Weight Fee (per 1,000 Pounds 12
5943- Limit (in Pounds) or Fraction Thereof) 13
5944- 10,000 (minimum) – 18,000 $9.00 14
5945- 18,001 – 26,000 11.75 15
5946- 26,001 – 40,000 12.75 16
5947- 40,001 – 60,000 14.75 17
5948- 60,001 – 80,000 (maximum) 16.00 18
5949-
5950- (2) (i) On or after July 1, 2024, but before July 1, 2025, the annual 19
5951-registration fee under paragraph (1) of this subsection is increased by an additional $45.00. 20
5952-
5953- (ii) On or after July 1, 2025, [but before July 1, 2026, the annual 21
5954-registration fee under paragraph (1) of this subsection is increased by an additional $50.00. 22
5955-
5956- (iii) On or after July 1, 2026,] the annual registration fee under 23
5957-paragraph (1) of this subsection is increased by an additional $75.00. 24
5958-
5959-13–917. 25
5960-
5961- Notwithstanding § 13–916(b) of this subtitle, for any Class E (truck) vehicle with a 26
5962-manufacturer’s rated capacity of 3/4 ton or less and a maximum gross vehicle weight of 27
5963-7,000 pounds or less, the annual registration fee is: 28
5964-
5965- (1) For a vehicle with a maximum gross vehicle weight of 3,500 pounds or 29
5966-less: 30
5967-
5968- (i) On or after July 1, 2024, but before July 1, 2025, $83.75; and 31 126 HOUSE BILL 352
5969-
5970-
5971-
5972- (ii) On or after July 1, 2025, $93.75; 1
5973-
5974- (2) Except as provided in item (4) of this section, for a vehicle with a 2
5975-maximum gross vehicle weight of more than 3,500 pounds but not more than 5,000 pounds: 3
5976-
5977- (i) On or after July 1, 2024, but before July 1, 2025, $93.75; and 4
5978-
5979- (ii) On or after July 1, 2025, $98.75; 5
5980-
5981- (3) Except as provided in item (4) of this section, for a vehicle with a 6
5982-maximum gross vehicle weight of more than 5,000 pounds: 7
5983-
5984- (i) On or after July 1, 2024, but before July 1, 2025, $108.75; AND 8
5985-
5986- (ii) On or after July 1, 2025, [but before July 1, 2026, $113.75; and 9
5987-
5988- (iii) On or after July 1, 2026,] $138.75; and 10
5989-
5990- (4) For a vehicle, regardless of the vehicle’s maximum gross vehicle weight, 11
5991-for which the owner certifies on the registration application that the vehicle for which the 12
5992-application is made will be used for construction activities: 13
5993-
5994- (i) On or after July 1, 2024, but before July 1, 2025, $83.75; and 14
5995-
5996- (ii) On or after July 1, 2025, $93.75. 15
5997-
5998-13–937. 16
5999-
6000- (a) When registered with the Administration, every multipurpose passenger 17
6001-vehicle is a Class M (multipurpose) vehicle. 18
6002-
6003- (b) For each Class M (multipurpose) vehicle, the annual registration fee is: 19
6004-
6005- (1) For a vehicle with a manufacturer’s shipping weight of 3,500 pounds or 20
6006-less: 21
6007-
6008- (i) On or after July 1, 2024, but before July 1, 2025, $70.50; and 22
6009-
6010- (ii) On or after July 1, 2025, $80.50; 23
6011-
6012- (2) For a vehicle with a manufacturer’s shipping weight of more than 3,500 24
6013-pounds but not more than 3,700 pounds: 25
6014-
6015- (i) On or after July 1, 2024, but before July 1, 2025, $80.50; and 26
6016- HOUSE BILL 352 127
60175622
60185623
60195624 (ii) On or after July 1, 2025, $85.50; and 1
60205625
60215626 (3) For a vehicle with a manufacturer’s shipping weight of more than 3,700 2
60225627 pounds: 3
60235628
60245629 (i) On or after July 1, 2024, but before July 1, 2025, $121.50; AND 4
60255630
60265631 (ii) On or after July 1, 2025, [but before July 1, 2026, $126.50; and 5
60275632
60285633 (iii) On or after July 1, 2026,] $151.50. 6
60295634
60305635 (c) The Administration may by rule and regulation provide for the registration 7
60315636 under this section of all multipurpose passenger vehicles registered under another 8
60325637 classification. 9
60335638
6034-13–939.1. 10
6035-
6036- Notwithstanding any other provision of this subtitle, for a rental vehicle as defined in 11
6037-§ 11–148.1 of this article, the annual registration fee [is: 12
6038-
6039- (1) For a Class A (passenger) vehicle with a manufacturer’s shipping weight 13
6040-of: 14
6041-
6042- (i) 3,700 pounds or less – $27.00; and 15
6043-
6044- (ii) More than 3,700 pounds – $40.50; 16
6045-
6046- (2) For a Class D (motorcycle) vehicle, the amount specified in § 13–915 of 17
6047-this subtitle; 18
6048-
6049- (3) For a Class E (truck) vehicle with a manufacturer’s rated capacity of 3/4 19
6050-ton or less and a maximum gross vehicle weight of 7,000 pounds or less – $33.75; 20
6051-
6052- (4) Notwithstanding item (3) of this section, for a Class E (truck) vehicle: 21
6053-
6054- Maximum Gross Weight Fee (per 1,000 Pounds 22
6055- Limit (in Pounds) or Fraction Thereof) 23
6056- 10,000 (minimum) – 18,000 $ 4.75 24
6057- 18,001 – 26,000 7.50 25
6058- 26,001 – 40,000 8.50 26
6059- 40,001 – 60,000 10.50 27
6060- 60,001 – 80,000 (maximum) 11.75; 28
6061-
6062- (5) For a Class F (tractor) vehicle based on the maximum gross weight of 29
6063-the vehicle in combination with a trailer or semitrailer as follows: 30
5639+13–955. 10
5640+
5641+ (a) In this section, “Fund” means the Maryland Emergency Medical System 11
5642+Operations Fund. 12
5643+
5644+ (e) [The] EXCEPT AS PROVIDED IN SUBSECTION (F) OF THIS SECTION, THE 13
5645+money in the Fund shall be used solely for: 14
5646+
5647+ (1) Medically oriented functions of the Department of State Police, Special 15
5648+Operations Bureau, Aviation Division; 16
5649+
5650+ (2) The Maryland Institute for Emergency Medical Services Systems; 17
5651+
5652+ (3) The R Adams Cowley Shock Trauma Center at the University of 18
5653+Maryland Medical System; 19
5654+
5655+ (4) The Maryland Fire and Rescue Institute; 20
5656+
5657+ (5) The provision of grants under the Senator William H. Amoss Fire, 21
5658+Rescue, and Ambulance Fund in accordance with the provisions of Title 8, Subtitle 1 of the 22
5659+Public Safety Article; and 23
5660+
5661+ (6) The Volunteer Company Assistance Fund in accordance with the 24
5662+provisions of Title 8, Subtitle 2 of the Public Safety Article. 25
5663+
5664+ (F) FOR FISCAL YEARS 2025 AND 2026, THE MONEY IN THE FUND MAY BE 26
5665+USED TO SUPPORT GENE RAL OPERATIONS OF TH E DEPARTMENT OF STATE POLICE, 27
5666+SPECIAL OPERATIONS BUREAU, AVIATION COMMAND. 28
5667+
5668+17–106. 29
5669+ HOUSE BILL 352 119
5670+
5671+
5672+ (a) If the required security for any vehicle lapses at any time, the registration of 1
5673+that vehicle: 2
5674+
5675+ (1) Is suspended automatically as of the date of the lapse effective not later 3
5676+than 60 days after notification to the Administration that the lapse has occurred; and 4
5677+
5678+ (2) Remains suspended until: 5
5679+
5680+ (i) The required security is replaced and the vehicle owner submits 6
5681+evidence of replaced security on a form as prescribed by the Administration and certified 7
5682+by an insurer or insurance producer; and 8
5683+
5684+ (ii) Any uninsured motorist penalty fee assessed is paid to the 9
5685+Administration. 10
5686+
5687+ (b) (1) Except as provided in paragraph (2) of this subsection, each insurer or 11
5688+other provider of required security immediately shall notify the Administration 12
5689+electronically of those terminations or other lapses that are final. 13
5690+
5691+ (2) Each insurer or other provider of required security for a vehicle 14
5692+registered as a Class B (for hire) vehicle under Title 13 of this article shall notify the 15
5693+Administration within 45 days after a termination or other lapse that is final and occurs 16
5694+anytime after the required security is issued or provided. 17
5695+
5696+ (c) On receipt of a notice under subsection (b) of this section, the Administration 18
5697+shall: 19
5698+
5699+ (1) Make a reasonable effort to notify the owner of the vehicle that his 20
5700+registration has been suspended; and 21
5701+
5702+ (2) Provide electronically the information contained in the notice of the 22
5703+suspension to the Uninsured Division of the Maryland Automobile Insurance Fund. 23
5704+
5705+ (d) (1) Within 48 hours after an owner is notified by the Administration of the 24
5706+suspension of registration, the owner shall surrender all evidences of that registration to 25
5707+the Administration. 26
5708+
5709+ (2) If the owner fails to surrender the evidences of registration within the 27
5710+48–hour period, the Administration: 28
5711+
5712+ (i) Shall attempt to recover from the owner the evidences of 29
5713+registration; and 30
5714+
5715+ (ii) May suspend his license to drive until he returns to the Motor 31
5716+Vehicle Administration the evidences of registration. 32
5717+ 120 HOUSE BILL 352
5718+
5719+
5720+ (3) The Administration may enter into contracts with private parties to 1
5721+procure the services of independent agents to assist in the recovery of the evidences of 2
5722+registration as authorized in paragraph (2) of this subsection. 3
5723+
5724+ (e) (1) (i) 1. Except as provided in subparagraphs (iv) and (v) of this 4
5725+paragraph, in addition to any other penalty provided for in the Maryland Vehicle Law, if 5
5726+the required security for a vehicle terminates or otherwise lapses during its registration 6
5727+year, the Administration may assess the owner of the vehicle with a penalty of $200 for 7
5728+each vehicle without the required security for a period of 1 to 30 days. 8
5729+
5730+ 2. If a fine is assessed, beginning on the 31st day the fine 9
5731+shall increase by a rate of $7 for each day. 10
5732+
5733+ (ii) Each period during which the required security for a vehicle 11
5734+terminates or otherwise lapses shall constitute a separate violation. 12
5735+
5736+ (iii) The penalty imposed under this subsection may not exceed 13
5737+$3,500 for each violation in a 12–month period. 14
5738+
5739+ (iv) The Administration may not assess a penalty under this 15
5740+subsection if: 16
5741+
5742+ 1. The registration plates of the vehicle are returned to the 17
5743+Administration within 10 days after the termination or lapse of the required security, as 18
5744+shown by the records of the Administration; and 19
5745+
5746+ 2. A. The certificate of title for the vehicle has been 20
5747+transferred to a new owner; 21
5748+
5749+ B. The registered owner has moved out–of–state and the 22
5750+registration plates are returned by mail; 23
5751+
5752+ C. A salvage certificate has been issued for the vehicle; or 24
5753+
5754+ D. A licensed dealer has taken possession of the vehicle with 25
5755+an obligation to return the registration plates. 26
5756+
5757+ (v) Before the Administration may assess a penalty under this 27
5758+subsection, the Administration shall first verify that the registration plates for the vehicle 28
5759+were not returned to the Administration within 10 days after the termination or lapse of 29
5760+the required security. 30
5761+
5762+ (2) (i) Except as provided under paragraph (3) of this subsection, a 31
5763+penalty assessed under this subsection shall be paid as follows: 32
5764+
5765+ 1. 70% to be allocated as provided in subparagraph (ii) of this 33
5766+paragraph; and 34 HOUSE BILL 352 121
5767+
5768+
5769+
5770+ 2. 30% to the Administration, which may be used by the 1
5771+Administration, subject to subsection (f) of this section, to provide funding for contracts 2
5772+with independent agents to assist in the recovery of evidences of registration as authorized 3
5773+in subsection (d)(3) of this section. 4
5774+
5775+ (ii) For each fiscal year beginning on or after July 1, 2014, the 5
5776+percentage of the penalties specified under subparagraph (i)1 of this paragraph shall be 6
5777+allocated among the Safe Schools Fund, the Vehicle Theft Prevention Fund, the Maryland 7
5778+Automobile Insurance Fund, [the Driver Education in Public High Schools Fund, the 8
5779+State–Aided Institutions Field Trip Fund,] and the General Fund as follows: 9
5780+
5781+ 1. $600,000 to the Safe Schools Fund; 10
5782+
5783+ 2. $2,000,000 to the Vehicle Theft Prevention Fund; 11
5784+
5785+ 3. The amounts specified under subparagraph (iii) of this 12
5786+paragraph to the Maryland Automobile Insurance Fund; AND 13
5787+
5788+ 4. [$2,000,000 to the Driver Education in Public High 14
5789+Schools Fund; 15
5790+
5791+ 5. $600,000 to the State–Aided Institutions Field Trip Fund; 16
5792+and 17
5793+
5794+ 6.] The balance to the General Fund. 18
5795+
5796+ (iii) 1. Except for fiscal year 2024 and except as provided under 19
5797+subsubparagraph 3 of this subparagraph, the amount distributed to the Maryland 20
5798+Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall equal the 21
5799+amount distributed to the Maryland Automobile Insurance Fund in the prior fiscal year 22
5800+under the provisions of this paragraph adjusted by the change for the calendar year 23
5801+preceding the fiscal year in the Consumer Price Index – All Urban Consumers – Medical 24
5802+Care as published by the United States Bureau of Labor Statistics. 25
5803+
5804+ 2. For fiscal year 2024, the amount distributed to the 26
5805+Maryland Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall 27
5806+equal the amount distributed to the Maryland Automobile Insurance Fund in the prior 28
5807+fiscal year under the provisions of this paragraph adjusted by the change for the calendar 29
5808+year preceding the fiscal year in the Consumer Price Index – All Urban Consumers – 30
5809+Medical Care as published by the United States Bureau of Labor Statistics plus an 31
5810+additional $2,000,000. 32
5811+
5812+ 3. For fiscal year 2025, the amount distributed to the 33
5813+Maryland Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall 34
5814+equal the amount distributed to the Maryland Automobile Insurance Fund calculated in 35
5815+accordance with subsubparagraph 1 of this subparagraph: 36 122 HOUSE BILL 352
5816+
5817+
5818+
5819+ A. Plus an additional $3,000,000 dedicated to the exclusive 1
5820+use of the Uninsured Division, which shall become part of the base amount used to calculate 2
5821+the amount distributed under subsubparagraph 1 of this subparagraph in subsequent fiscal 3
5822+years; but 4
5823+
5824+ B. Excluding the $2,000,000 distributed to the Fund in fiscal 5
5825+year 2024. 6
5826+
5827+TITLE 18.8. RETAIL DELIVERY FEE. 7
5828+
5829+18.8–101. 8
5830+
5831+ (A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 9
5832+INDICATED. 10
5833+
5834+ (B) “MARKETPLACE FACILITAT OR” HAS THE MEANING STAT ED IN § 11–101 11
5835+OF THE TAX – GENERAL ARTICLE. 12
5836+
5837+ (C) “MARKETPLACE SELLER ” HAS THE MEANING S TATED IN § 11–101 OF 13
5838+THE TAX – GENERAL ARTICLE. 14
5839+
5840+ (D) (1) “RETAIL DELIVERY ” MEANS A DELIVERY TO A PERSON LOCATED 15
5841+IN THE STATE OF TANGIBLE PER SONAL PROPERTY PURCH ASED BY A PERSON 16
5842+LOCATED IN THE STATE AS PART OF A RE TAIL SALE THAT IS SU BJECT TO THE SALES 17
5843+AND USE TAX. 18
5844+
5845+ (2) “RETAIL DELIVERY ” DOES NOT INCLUDE PIC KUP BY THE BUYER 19
5846+AT THE VENDOR ’S PLACE OF BUSINESS , INCLUDING CURBSIDE D ELIVERY. 20
5847+
5848+ (E) “RETAIL DELIVERY FEE ” MEANS THE FEE IMPOSE D UNDER THIS TITLE 21
5849+ON A RETAIL DELIVERY . 22
5850+
5851+ (F) “RETAIL SALE” INCLUDES A SALE FOR USE, AS DEFINED IN § 11–101 OF 23
5852+THE TAX – GENERAL ARTICLE. 24
5853+
5854+ (G) “SALES AND USE TAX ” MEANS THE TAX IMPOSE D UNDER TITLE 11 OF 25
5855+THE TAX – GENERAL ARTICLE. 26
5856+
5857+ (H) “TANGIBLE PERSONAL PRO PERTY” HAS THE MEANING STAT ED IN § 27
5858+11–101 OF THE TAX – GENERAL ARTICLE. 28
5859+
5860+ (I) “VENDOR” HAS THE MEANING STAT ED IN § 11–101 OF THE TAX – 29
5861+GENERAL ARTICLE. 30
5862+ HOUSE BILL 352 123
5863+
5864+
5865+18.8–102. 1
5866+
5867+ A RETAIL DELIVERY FEE AND THE REQUIREMENTS OF THIS TITLE APPLY ONLY 2
5868+TO: 3
5869+
5870+ (1) A VENDOR THAT MADE RET AIL SALES TOTALING $500,000 OR 4
5871+MORE: 5
5872+
5873+ (I) IN THE PREVIOUS CALEN DAR YEAR; OR 6
5874+
5875+ (II) SUBJECT TO § 18.8–105(A)(2) OF THIS SUBTITLE , IN THE 7
5876+CURRENT CALENDAR YEA R; OR 8
5877+
5878+ (2) A MARKETPLACE FACILITA TOR THAT FACILITATED RETAIL SALES 9
5879+OF MARKETPLACE SELLE RS TOTALING $100,000 OR MORE: 10
5880+
5881+ (I) IN THE PREVIOUS CALENDAR YE AR; OR 11
5882+
5883+ (II) SUBJECT TO § 18.8–105(A)(3) OF THIS SUBTITLE , IN THE 12
5884+CURRENT CALENDAR YEA R. 13
5885+
5886+18.8–103. 14
5887+
5888+ (A) (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A VENDOR OR 15
5889+MARKETPLACE FACILITA TOR SHALL PAY A RETA IL DELIVERY FEE EQUA L TO 75 16
5890+CENTS ON EACH RETAIL DELIVERY TRANSACTION THE VENDOR OR MARKET PLACE 17
5891+FACILITATOR MAKES IN THE STATE. 18
5892+
5893+ (2) (I) THE RETAIL DELIVERY F EE SHALL BE INCREASE D JULY 1, 19
5894+2026, AND EACH JULY 1 THEREAFTER IN ACCORD ANCE WITH THIS PARAG RAPH. 20
5895+
5896+ (II) ON OR BEFORE JUNE 1 EACH YEAR, THE COMPTROLLER 21
5897+SHALL DETERMINE AND ANNOUNCE: 22
5898+
5899+ 1. THE GROWTH IN THE CONSUMER PRICE INDEX FOR 23
5900+ALL URBAN CONSUMERS AS DETERMIN ED BY THE COMPTROLLER UNDER 24
5901+SUBPARAGRAPH (III) OF THIS PARAGRAPH ; AND 25
5902+
5903+ 2. THE RETAIL DELIVERY F EE EFFECT IVE FOR THE 26
5904+FISCAL YEAR BEGINNIN G ON THE FOLLOWING JULY 1 AS DETERMINED BY THE 27
5905+COMPTROLLER UNDER SUB PARAGRAPH (IV) OF THIS PARAGRAPH . 28
5906+
5907+ (III) 1. IN THIS SUBPARAGRAPH , “CONSUMER PRICE INDEX 29
5908+FOR ALL URBAN CONSUMERS” MEANS THE INDEX PUBL ISHED MONTHLY BY THE 30 124 HOUSE BILL 352
5909+
5910+
5911+BUREAU OF LABOR STATISTICS OF THE U.S. DEPARTMENT OF LABOR THAT IS THE 1
5912+U.S. CITY AVERAGE OF ALL ITEMS IN A BASKET OF CONSUMER GOODS AND 2
5913+SERVICES. 3
5914+
5915+ 2. THE PERCENTAGE GROWTH IN THE CONSUMER 4
5916+PRICE INDEX FOR ALL URBAN CONSUMERS SHALL BE DE TERMINED BY COMPARING 5
5917+THE AVERAGE OF THE I NDEX FOR THE 12 MONTHS ENDING ON THE PRECEDING 6
5918+APRIL 30 TO THE AVERAGE OF TH E INDEX FOR THE PRIO R 12 MONTHS. 7
5919+
5920+ (IV) SUBJECT TO SUBPARAGRA PH (V) OF THIS PARAGRAPH , ON 8
5921+JULY 1 EACH YEAR, THE RETAIL DELIVERY FEE SHALL BE INCREA SED BY THE 9
5922+AMOUNT, ROUNDED TO THE NEARE ST ONE–TENTH OF A CENT , THAT EQUALS THE 10
5923+PRODUCT OF MULTIPLYI NG: 11
5924+
5925+ 1. THE RETAIL DELIVERY F EE IN EFFECT ON THE DATE 12
5926+OF THE COMPTROLLER ’S ANNOUNCEMENT UNDER SUBPARAGRAPH (II) OF THIS 13
5927+PARAGRAPH ; AND 14
5928+
5929+ 2. THE PERC ENTAGE GROWTH IN THE CONSUMER 15
5930+PRICE INDEX FOR ALL URBAN CONSUMERS. 16
5931+
5932+ (V) IF THERE IS A DECLINE OR NO GROWTH IN THE CONSUMER 17
5933+PRICE INDEX FOR ALL URBAN CONSUMERS, THE RETAIL DELIVERY FEE SHALL 18
5934+REMAIN UNCHANGED . 19
5935+
5936+ (B) (1) A VENDOR OR MARKETPLAC E FACILITATOR SHALL: 20
5937+
5938+ (I) COLLECT THE RETAIL DE LIVERY FEE FROM A BU YER; OR 21
5939+
5940+ (II) PAY THE RETAIL DELIVE RY FEE ON BEHALF OF A BUYER. 22
5941+
5942+ (2) IF A VENDOR OR MARKET PLACE FACILITATOR CO LLECTS THE 23
5943+RETAIL DELIVERY FEE FROM THE BUYER , THE RETAIL DELIVERY FEE SHALL BE: 24
5944+
5945+ (I) CHARGED IN ADDITION T O ANY OTHER DELIVERY FEE 25
5946+ASSESSED BY THE VEND OR OR MARKETPLACE FA CILITATOR; 26
5947+
5948+ (II) ITEMIZED AS A SEPARAT E LINE ITEM ON THE B UYER’S 27
5949+RECEIPT, INVOICE, OR OTHER BILL OF SAL E, DISTINCT FROM THE SA LES PRICE, 28
5950+SALES AND USE TAX , OR ANY OTHER TAX OR FEE IMPOSED; AND 29
5951+
5952+ (III) LISTED ON THE RECEIPT , INVOICE, OR OTHER BILL OF SAL E 30
5953+AS “DELIVERY IMPACT FEE ”. 31
5954+ HOUSE BILL 352 125
5955+
5956+
5957+ (C) A RETAIL DELIVERY FEE SHALL BE ASSESSED ON LY ONCE PER 1
5958+TRANSACTION REGARDLE SS OF WHETHER : 2
5959+
5960+ (1) THE TANGIBLE PERSONAL PROP ERTY PURCHASED IS DE LIVERED 3
5961+IN ONE SHIPMENT OR M ULTIPLE SHIPMENTS ; OR 4
5962+
5963+ (2) THE PURCHASE CONTAINS ONE ITEM OR MULTIPLE ITEMS OF 5
5964+TANGIBLE PERSONAL PR OPERTY. 6
5965+
5966+ (D) THE RETAIL DELIVERY F EE MAY NOT BE REFUND ED TO THE BUYER 7
5967+UNLESS THE RETA IL DELIVERY IN CANCE LED BY THE BUYER , VENDOR, 8
5968+MARKETPLACE FACILITA TOR, OR DELIVERY PROVIDER . 9
5969+
5970+18.8–104. 10
5971+
5972+ THE RETAIL DELIVERY F EE UNDER THIS TITLE DOES NOT APPLY TO TH E SALE 11
5973+OR PURCHASE OF TANGI BLE PERSONAL PROPERT Y THAT IS EXEMPT FRO M THE 12
5974+SALES AND USE T AX. 13
5975+
5976+18.8–105. 14
5977+
5978+ (A) (1) (I) A VENDOR OR MARKETPLAC E FACILITATOR SHALL 15
5979+COLLECT AND REMIT TH E RETAIL DELIVERY FE E TO THE COMPTROLLER IN THE 16
5980+MANNER PRESCRIBED BY THE COMPTROLLER . 17
5981+
5982+ (II) THE REQUIREMENTS OF § 11–403.1 OF THE TAX – GENERAL 18
5983+ARTICLE RELATING TO THE COLLECTION OF THE SALES AND USE TA X BY A 19
5984+MARKETPLACE FACILITA TOR APPLY TO THE COL LECTION OF THE RETAI L DELIVERY 20
5985+FEE BY A MARKETPLACE FACILITATOR. 21
5986+
5987+ (2) A VENDOR THAT DID NOT MAKE RETAIL SALES TO TALING 22
5988+$500,000 OR MORE IN THE PREVI OUS CALENDAR YEAR SHALL REMIT THE RETA IL 23
5989+DELIVERY FEE TO THE COMPTROLLER BEGINNING ON OR BEFORE THE FIR ST DAY 24
5990+OF THE MONTH THAT IS 60 DAYS AFTER THE MONTH IN WHICH THE VENDOR MAKES 25
5991+RETAIL SALES TOTALIN G $500,000 OR MORE IN CURRENT C ALENDAR YEAR . 26
5992+
5993+ (3) A MARKETPLACE FACILITATOR THAT DID NOT FACILITATE 27
5994+RETAIL SALES OF MARK ETPLACE SELLERS TOTA LING $100,000 OR MORE IN THE 28
5995+PREVIOUS CALENDAR YE AR SHALL REMIT THE R ETAIL DELIVERY FEE T O THE 29
5996+COMPTROLLER BEGINNING ON OR BEFORE THE FIR ST DAY OF THE MONTH THAT IS 30
5997+60 DAYS AFTER T HE MONTH IN WHICH TH E MARKETPLACE FACILI TATOR 31
5998+FACILITATES THE RETA IL SALES OF MARKETPL ACE SELLERS TOTALING $100,000 32
5999+OR MORE IN THE CURRE NT CALENDAR YEAR . 33
6000+ 126 HOUSE BILL 352
6001+
6002+
6003+ (B) (1) A VENDOR OR MARKETPLAC E FACILITATOR SHALL : 1
6004+
6005+ (I) REPORT THE RETAIL DEL IVERY FEE ON A RETUR N AS 2
6006+PRESCRIBED BY THE COMPTROLLER ; AND 3
6007+
6008+ (II) REMIT THE RETAIL DELI VERY FEE WITH THE RE TURN. 4
6009+
6010+ (2) A VENDOR OR MARKETPLAC E FACILITATOR SHALL FILE AND PAY 5
6011+THE RETAIL DELIVERY FEE USING THE FILING CYCLE AND DUE DATES PRESCRIBED 6
6012+BY THE COMPTROLLER IN AC CORDANCE WITH SUBSEC TION (A) OF THIS SECTION. 7
6013+
6014+ (C) (1) A VENDOR OR MARKETPLAC E FACILITATOR THAT C OLLECTS THE 8
6015+RETAIL DELIVERY FEE FROM THE BUYER SHALL COLLECT THE RETAIL D ELIVERY 9
6016+FEE IN THE SAME MANN ER AS THE SALES AND USE TAX. 10
6017+
6018+ (2) A VENDOR OR MARKETPLAC E FACILITATOR THAT U SES A 11
6019+THIRD–PARTY ENTITY TO COLL ECT AND REMIT THE SA LES AND USE TAX MAY ELECT 12
6020+TO HAVE THE THIRD –PARTY ENTITY COLLECT AND REMIT THE RETAIL DELIVERY 13
6021+FEE. 14
6022+
6023+ (3) A VENDOR OR MARKETPLAC E FACILITATOR THAT P AYS THE 15
6024+RETAIL DELIVERY FEE ON BEHALF OF A BUYER SH ALL REMIT THE RETAIL DELIVERY 16
6025+FEE TO THE COMPTROLLER AS IF THE RETAIL DELIVERY FEE HAD BEEN COLLECTED 17
6026+FROM THE BUYER ON TH E DATE OF THE RETAIL DELIVERY. 18
6027+
6028+18.8–106. 19
6029+
6030+ (A) EXCEPT AS OTHERWISE P ROVIDED IN THIS TITL E, THE AUDIT, 20
6031+ASSESSMENT , LIABILITY OR PAYMENT , REFUND, PENALTY, INTEREST, 21
6032+ENFORCEMENT , COLLECTION REMEDIES , APPEAL, AND ADMINISTRATIVE 22
6033+PROVISIONS THAT ARE APPLICABLE TO THE SA LES AND USE TAX APPL Y TO THE 23
6034+RETAIL DELIVERY FEE . 24
6035+
6036+ (B) FROM THE REVENUE ATTR IBUTABLE TO THE RETAIL DEL IVERY FEE, 25
6037+THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO PAY REFU NDS 26
6038+RELATING TO THE RETA IL DELIVERY FEE TO A REFUND ACCOUNT . 27
6039+
6040+ (C) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER SUBSECTION (B) 28
6041+OF THIS SECTION , THE COMPTROLLER SHALL DISTRIBUTE THE AMOUNT 29
6042+NECESSARY TO ADMINIS TER THE RETAIL DELIV ERY FEE TO AN ADMINI STRATIVE 30
6043+FEE ACCOUNT . 31
6044+
6045+ (D) AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER SUBSECTIONS 32
6046+(B) AND (C) OF THIS SECTION , THE COMPTROLLER SHALL DEP OSIT THE BALANCE 33 HOUSE BILL 352 127
6047+
6048+
6049+OF THE RE VENUE ATTRIBUTABLE T O THE RETAIL DELIVER Y FEE INTO THE 1
6050+TRANSPORTATION TRUST FUND ESTABLISHED UNDE R § 3–216 OF THIS ARTICLE. 2
6051+
6052+23–205. 3
6053+
6054+ (a) (1) Subject to paragraph (2) of this subsection, the Administration and the 4
6055+Secretary shall set the fee to be charged for each vehicle to be inspected and tested by a 5
6056+facility. 6
6057+
6058+ (2) The fee established under this subsection: 7
6059+
6060+ (i) [During the period from January 1, 1995 through May 31, 1997, 8
6061+may not exceed $12; and 9
6062+
6063+ (ii)] During the period [after] FROM May 31, 1997, THROUGH JUNE 10
6064+30, 2025, may not exceed $14; 11
6065+
6066+ (II) DURING THE PERIOD FRO M JULY 1, 2025, THROUGH JUNE 12
6067+30, 2026, MAY NOT EXCEED $30; AND 13
6068+
6069+ (III) EXCEPT AS PROVIDED IN PARAGRAPH (4)(III) OF THIS 14
6070+SUBSECTION, DURING THE PERIOD AF TER JULY 1, 2026, SHALL EQUAL AT LEAST 15
6071+THE AMOUNT IN THE IM MEDIATELY PRECEDING FISCAL YEAR ADJUSTED FOR 16
6072+INFLATION IN ACCORDA NCE WITH PARAGRAPH (3) OF THIS SUBSECTION . 17
6073+
6074+ (3) DURING THE PERIOD AFT ER JUNE 30, 2026, THE FEE 18
6075+ESTABLISHED UNDER TH IS SUBSECTION SHALL EQUAL AT LEAST THE AMOUNT IN 19
6076+THE IMMEDIATELY PREC EDING FISCAL YEAR AD JUSTED FOR INFLATION IN 20
6077+ACCORDANCE WITH PARA GRAPH (4) OF THIS SUBSECTION . 21
6078+
6079+ (4) (I) THE INFLATION ADJUSTM ENT SHALL EQUAL THE PRODUCT 22
6080+OF MULTIPLYING THE A MOUNT OF FUNDING IN THE IMMEDIATELY PREC EDING 23
6081+FISCAL YEAR BY THE P ERCENTAGE INCREASE I N THE CONSUMER PRICE INDEX FOR 24
6082+ALL URBAN CONSUMERS. 25
6083+
6084+ (II) THE PERCENTAGE INCREA SE IN THE CONSUMER PRICE 26
6085+INDEX FOR ALL URBAN CONSUMERS SHALL BE DE TERMINED BY COMPARIN G THE 27
6086+AVERAGE OF THE INDEX FOR THE 12 MONTHS ENDING APRIL 30 IMMEDIATELY 28
6087+PRECEDING THE FISCAL YEAR FOR WHICH THE F UNDING AMOUNT IS BEI NG 29
6088+CALCULATED TO THE AV ERAGE INDEX FOR THE PRIOR 12 MONTHS. 30
6089+
6090+ (III) IF THERE IS A DECLINE OR NO GROWTH IN THE CONSUMER 31
6091+PRICE INDEX FOR ALL URBAN CONSUMERS, THE FEE AMOUNT UNDER THIS 32
6092+PARAGRAPH SHALL REMA IN UNCHANGED . 33
60646093 128 HOUSE BILL 352
60656094
60666095
6067- Maximum Gross Weight Fee (per 1,000 Pounds 1
6068- Limit (in Pounds) or Fraction Thereof) 2
6069- 40,000 (minimum) – 60,000 $ 14.50 3
6070- 60,001 – 80,000 or more 16.00; 4
6071-
6072- (6) For a Class G (trailer) vehicle based on the maximum gross weight as 5
6073-follows: 6
6074-
6075- (i) For a nonfreight trailer or semitrailer: 7
6076-
6077- Maximum Gross Weight 8
6078- Limit (in Pounds) Fee 9
6079- 3,000 or less $ 13.50 10
6080- 3,001 – 5,000 27.00 11
6081- 5,001 – 10,000 47.25 12
6082- 10,001 – 20,000 81.00; and 13
6083-
6084- (ii) For a freight trailer or semitrailer – $20.25; and 14
6085-
6086- (7) For a Class M (multipurpose) vehicle with a manufacturer’s shipping 15
6087-weight of: 16
6088-
6089- (i) 3,700 pounds or less – $27.00; and 17
6090-
6091- (ii) More than 3,700 pounds – $40.50] IS THE SAME AS THE A NNUAL 18
6092-REGISTRATION FEE BAS ED ON THE CLASS OF V EHICLE UNDER THIS PART II OF THIS 19
6093-SUBTITLE. 20
6094-
6095-13–955. 21
6096-
6097- (a) In this section, “Fund” means the Maryland Emergency Medical System 22
6098-Operations Fund. 23
6099-
6100- (e) [The] EXCEPT AS PROVIDED IN SUBSECTION (F) OF THIS SECTION, THE 24
6101-money in the Fund shall be used solely for: 25
6102-
6103- (1) Medically oriented functions of the Department of State Police, Special 26
6104-Operations Bureau, Aviation Division; 27
6105-
6106- (2) The Maryland Institute for Emergency Medical Services Systems; 28
6107-
6108- (3) The R Adams Cowley Shock Trauma Center at the University of 29
6109-Maryland Medical System; 30
6110-
6111- (4) The Maryland Fire and Rescue Institute; 31
6112- HOUSE BILL 352 129
6113-
6114-
6115- (5) The provision of grants under the Senator William H. Amoss Fire, 1
6116-Rescue, and Ambulance Fund in accordance with the provisions of Title 8, Subtitle 1 of the 2
6117-Public Safety Article; and 3
6118-
6119- (6) The Volunteer Company Assistance Fund in accordance with the 4
6120-provisions of Title 8, Subtitle 2 of the Public Safety Article. 5
6121-
6122- (F) FOR FISCAL YEARS 2025 AND 2026, THE MONEY IN THE FUND MAY BE 6
6123-USED TO SUPPORT GENE RAL OPERATIONS OF TH E DEPARTMENT OF STATE POLICE, 7
6124-SPECIAL OPERATIONS BUREAU, AVIATION COMMAND. 8
6125-
6126-17–106. 9
6127-
6128- (a) If the required security for any vehicle lapses at any time, the registration of 10
6129-that vehicle: 11
6130-
6131- (1) Is suspended automatically as of the date of the lapse effective not later 12
6132-than 60 days after notification to the Administration that the lapse has occurred; and 13
6133-
6134- (2) Remains suspended until: 14
6135-
6136- (i) The required security is replaced and the vehicle owner submits 15
6137-evidence of replaced security on a form as prescribed by the Administration and certified 16
6138-by an insurer or insurance producer; and 17
6139-
6140- (ii) Any uninsured motorist penalty fee assessed is paid to the 18
6141-Administration. 19
6142-
6143- (b) (1) Except as provided in paragraph (2) of this subsection, each insurer or 20
6144-other provider of required security immediately shall notify the Administration 21
6145-electronically of those terminations or other lapses that are final. 22
6146-
6147- (2) Each insurer or other provider of required security for a vehicle 23
6148-registered as a Class B (for hire) vehicle under Title 13 of this article shall notify the 24
6149-Administration within 45 days after a termination or other lapse that is final and occurs 25
6150-anytime after the required security is issued or provided. 26
6151-
6152- (c) On receipt of a notice under subsection (b) of this section, the Administration 27
6153-shall: 28
6154-
6155- (1) Make a reasonable effort to notify the owner of the vehicle that his 29
6156-registration has been suspended; and 30
6157-
6158- (2) Provide electronically the information contained in the notice of the 31
6159-suspension to the Uninsured Division of the Maryland Automobile Insurance Fund. 32
6096+ (b) The fee shall be collected in a manner established by the Administration and 1
6097+the Secretary. 2
6098+
6099+ (c) A specific portion of the fee shall be paid to or retained by the Administration 3
6100+to cover the cost of administration and enforcement of the emissions control program, as 4
6101+provided in the contract between the contractor and the State. 5
6102+
6103+ SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 6
6104+as follows: 7
6105+
6106+Article – Tax – General 8
6107+
6108+7–309. 9
6109+
6110+ (a) Notwithstanding an Act of Congress that repeals or reduces the federal credit 10
6111+under § 2011 of the Internal Revenue Code, the provisions of this subtitle in effect before 11
6112+the passage of the Act of Congress shall apply with respect to a decedent who dies after the 12
6113+effective date of the Act of Congress so as to continue the Maryland estate tax in force 13
6114+without reduction in the same manner as if the federal credit had not been repealed or 14
6115+reduced. 15
6116+
6117+ (b) (1) Except as provided in paragraphs (2) through (9) of this subsection and 16
6118+subsection (c) of this section, after the effective date of an Act of Congress described in 17
6119+subsection (a) of this section, the Maryland estate tax shall be determined using: 18
6120+
6121+ (i) the federal credit allowable by § 2011 of the Internal Revenue 19
6122+Code as in effect before the reduction or repeal of the federal credit pursuant to the Act of 20
6123+Congress; and 21
6124+
6125+ (ii) other provisions of federal estate tax law as in effect on the date 22
6126+of the decedent’s death. 23
6127+
6128+ (2) Except as provided in paragraphs (3) through (9) of this subsection and 24
6129+subsection (c) of this section, if the federal estate tax is not in effect on the date of the 25
6130+decedent’s death, the Maryland estate tax shall be determined using: 26
6131+
6132+ (i) the federal credit allowable by § 2011 of the Internal Revenue 27
6133+Code as in effect before the reduction or repeal of the federal credit pursuant to the Act of 28
6134+Congress; and 29
6135+
6136+ (ii) other provisions of federal estate tax law as in effect on the date 30
6137+immediately preceding the effective date of the repeal of the federal estate tax. 31
6138+
6139+ (3) (i) Notwithstanding any increase in the unified credit allowed 32
6140+against the federal estate tax for decedents dying after 2003, the unified credit used for 33
6141+determining the Maryland estate tax for a decedent may not exceed the applicable credit 34 HOUSE BILL 352 129
6142+
6143+
6144+amount corresponding to an applicable exclusion amount, within the meaning of § 2010(c) 1
6145+of the Internal Revenue Code, of: 2
6146+
6147+ 1. $1,000,000 for a decedent dying before January 1, 2015; 3
6148+
6149+ 2. $1,500,000 for a decedent dying on or after January 1, 4
6150+2015, but before January 1, 2016; 5
6151+
6152+ 3. $2,000,000 for a decedent dying on or after January 1, 6
6153+2016, but before January 1, 2017; 7
6154+
6155+ 4. $3,000,000 for a decedent dying on or after January 1, 8
6156+2017, but before January 1, 2018; 9
6157+
6158+ 5. $4,000,000 for a decedent dying on or after January 1, 10
6159+2018, but before January 1, 2019; [and] 11
6160+
6161+ 6. $5,000,000 for a decedent dying on or after January 1, 12
6162+2019, BUT BEFORE JULY 1, 2025; AND 13
6163+
6164+ 7. $2,000,000 FOR A DECEDENT DYING ON OR AFTER 14
6165+JULY 1, 2025, plus any deceased spousal unused exclusion amount calculated in 15
6166+accordance with paragraph (9) of this subsection. 16
6167+
6168+ (ii) The Maryland estate tax shall be determined without regard to 17
6169+any deduction for State death taxes allowed under § 2058 of the Internal Revenue Code. 18
6170+
6171+ (iii) Unless the federal credit allowable by § 2011 of the Internal 19
6172+Revenue Code is in effect on the date of the decedent’s death, the federal credit used to 20
6173+determine the Maryland estate tax may not exceed 16% of the amount by whic h the 21
6174+decedent’s taxable estate, as defined in § 2051 of the Internal Revenue Code, exceeds: 22
6175+
6176+ 1. $1,000,000 for a decedent dying before January 1, 2015; 23
6177+
6178+ 2. $1,500,000 for a decedent dying on or after January 1, 24
6179+2015, but before January 1, 2016; 25
6180+
6181+ 3. $2,000,000 for a decedent dying on or after January 1, 26
6182+2016, but before January 1, 2017; 27
6183+
6184+ 4. $3,000,000 for a decedent dying on or after January 1, 28
6185+2017, but before January 1, 2018; 29
6186+
6187+ 5. $4,000,000 for a decedent dying on or after January 1, 30
6188+2018, but before January 1, 2019; [and] 31
61606189 130 HOUSE BILL 352
61616190
61626191
6163- (d) (1) Within 48 hours after an owner is notified by the Administration of the 1
6164-suspension of registration, the owner shall surrender all evidences of that registration to 2
6165-the Administration. 3
6166-
6167- (2) If the owner fails to surrender the evidences of registration within the 4
6168-48–hour period, the Administration: 5
6169-
6170- (i) Shall attempt to recover from the owner the evidences of 6
6171-registration; and 7
6172-
6173- (ii) May suspend his license to drive until he returns to the Motor 8
6174-Vehicle Administration the evidences of registration. 9
6175-
6176- (3) The Administration may enter into contracts with private parties to 10
6177-procure the services of independent agents to assist in the recovery of the evidences of 11
6178-registration as authorized in paragraph (2) of this subsection. 12
6179-
6180- (e) (1) (i) 1. Except as provided in subparagraphs (iv) and (v) of this 13
6181-paragraph, in addition to any other penalty provided for in the Maryland Vehicle Law, if 14
6182-the required security for a vehicle terminates or otherwise lapses during its registration 15
6183-year, the Administration may assess the owner of the vehicle with a penalty of $200 for 16
6184-each vehicle without the required security for a period of 1 to 30 days. 17
6185-
6186- 2. If a fine is assessed, beginning on the 31st day the fine 18
6187-shall increase by a rate of $7 for each day. 19
6188-
6189- (ii) Each period during which the required security for a vehicle 20
6190-terminates or otherwise lapses shall constitute a separate violation. 21
6191-
6192- (iii) The penalty imposed under this subsection may not exceed 22
6193-$3,500 for each violation in a 12–month period. 23
6194-
6195- (iv) The Administration may not assess a penalty under this 24
6196-subsection if: 25
6197-
6198- 1. The registration plates of the vehicle are returned to the 26
6199-Administration within 10 days after the termination or lapse of the required security, as 27
6200-shown by the records of the Administration; and 28
6201-
6202- 2. A. The certificate of title for the vehicle has been 29
6203-transferred to a new owner; 30
6204-
6205- B. The registered owner has moved out–of–state and the 31
6206-registration plates are returned by mail; 32
6207-
6208- C. A salvage certificate has been issued for the vehicle; or 33
6209- HOUSE BILL 352 131
6210-
6211-
6212- D. A licensed dealer has taken possession of the vehicle with 1
6213-an obligation to return the registration plates. 2
6214-
6215- (v) Before the Administration may assess a penalty under this 3
6216-subsection, the Administration shall first verify that the registration plates for the vehicle 4
6217-were not returned to the Administration within 10 days after the termination or lapse of 5
6218-the required security. 6
6219-
6220- (2) (i) Except as provided under paragraph (3) of this subsection, a 7
6221-penalty assessed under this subsection shall be paid as follows: 8
6222-
6223- 1. 70% to be allocated as provided in subparagraph (ii) of this 9
6224-paragraph; and 10
6225-
6226- 2. 30% to the Administration, which may be used by the 11
6227-Administration, subject to subsection (f) of this section, to provide funding for contracts 12
6228-with independent agents to assist in the recovery of evidences of registration as authorized 13
6229-in subsection (d)(3) of this section. 14
6230-
6231- (ii) For each fiscal year beginning on or after July 1, 2014, the 15
6232-percentage of the penalties specified under subparagraph (i)1 of this paragraph shall be 16
6233-allocated among the Safe Schools Fund, the Vehicle Theft Prevention Fund, the Maryland 17
6234-Automobile Insurance Fund, [the Driver Education in Public High Schools Fund, the 18
6235-State–Aided Institutions Field Trip Fund,] and the General Fund as follows: 19
6236-
6237- 1. $600,000 to the Safe Schools Fund; 20
6238-
6239- 2. $2,000,000 to the Vehicle Theft Prevention Fund; 21
6240-
6241- 3. The amounts specified under subparagraph (iii) of this 22
6242-paragraph to the Maryland Automobile Insurance Fund; AND 23
6243-
6244- 4. [$2,000,000 to the Driver Education in Public High 24
6245-Schools Fund; 25
6246-
6247- 5. $600,000 to the State–Aided Institutions Field Trip Fund; 26
6248-and 27
6249-
6250- 6.] The balance to the General Fund. 28
6251-
6252- (iii) 1. Except for fiscal year 2024 and except as provided under 29
6253-subsubparagraph 3 of this subparagraph, the amount distributed to the Maryland 30
6254-Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall equal the 31
6255-amount distributed to the Maryland Automobile Insurance Fund in the prior fiscal year 32
6256-under the provisions of this paragraph adjusted by the change for the calendar year 33 132 HOUSE BILL 352
6257-
6258-
6259-preceding the fiscal year in the Consumer Price Index – All Urban Consumers – Medical 1
6260-Care as published by the United States Bureau of Labor Statistics. 2
6261-
6262- 2. For fiscal year 2024, the amount distributed to the 3
6263-Maryland Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall 4
6264-equal the amount distributed to the Maryland Automobile Insurance Fund in the prior 5
6265-fiscal year under the provisions of this paragraph adjusted by the change for the calendar 6
6266-year preceding the fiscal year in the Consumer Price Index – All Urban Consumers – 7
6267-Medical Care as published by the United States Bureau of Labor Statistics plus an 8
6268-additional $2,000,000. 9
6269-
6270- 3. For fiscal year 2025, the amount distributed to the 10
6271-Maryland Automobile Insurance Fund under subparagraph (ii)3 of this paragraph shall 11
6272-equal the amount distributed to the Maryland Automobile Insurance Fund calculated in 12
6273-accordance with subsubparagraph 1 of this subparagraph: 13
6274-
6275- A. Plus an additional $3,000,000 dedicated to the exclusive 14
6276-use of the Uninsured Division, which shall become part of the base amount used to calculate 15
6277-the amount distributed under subsubparagraph 1 of this subparagraph in subsequent fiscal 16
6278-years; but 17
6279-
6280- B. Excluding the $2,000,000 distributed to the Fund in fiscal 18
6281-year 2024. 19
6282-
6283-22–421. 20
6284-
6285- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 21
6286-INDICATED. 22
6287-
6288- (2) “FIRST SALE” MEANS A SALE OF A NE W TIRE THAT IS NOT A SALE 23
6289-TO A WHOLESALER OR O UT–OF–STATE RETAILER . 24
6290-
6291- (3) “TIRE DEALER” MEANS A PERSON WHO S ELLS NEW TIRES TO : 25
6292-
6293- (I) A SELLER OF T IRES IN THE STATE THAT IS NOT A T IRE 26
6294-WHOLESALER ; OR 27
6295-
6296- (II) A CONSUMER OF A TIRE O N WHICH A RECYCLING FEE HAS 28
6297-NOT BEEN PAID. 29
6298-
6299- (4) “TIRE WHOLESALER ” MEANS A PERSON WHO T RANSFERS TIRES TO 30
6300-A PERSON WHO IS NOT A CONSUMER. 31
6301-
6302- (B) (1) BEGINNING ON JANUARY 1, 2026, A NEW TIRE FEE SHALL BE 32
6303-IMPOSED ON THE FIRST SALE OF A NEW TIRE I N THE STATE BY A TIRE DEALE R, 33 HOUSE BILL 352 133
6304-
6305-
6306-INCLUDING NEW TIRES SOLD AS A PART OF A NEW OR USED VEHICLE , TRAILER, FARM 1
6307-IMPLEMENT, OR SIMILAR MACHINERY . 2
6308-
6309- (2) A COUNTY, MUNICIPAL CORPORATIO N, OR ANY AGENCY OF A 3
6310-COUNTY OR MUNICIPAL CORPORATION MAY NOT IMPOSE ANY TAX , FEE, OR OTHER 4
6311-CHARGE ON THE SALE O F A NEW TIRE BY A TIRE DEALER. 5
6312-
6313- (C) THE NEW TIRE FEE ON T HE SALE OF A NEW TIR E DEALER IS $5 PER TIRE. 6
6314-
6315- (D) FOR A SALE MADE BY A TIR E DEALER TO A PERSON WHO RESELLS TIRES , 7
6316-THE TIRE DEALER SHAL L SEPARATELY STATE T HE NEW TIRE FEES PAI D BY THE TIRE 8
6317-DEALER ON THE INVOIC E OR OTHER DOCUMENT OF SALE. 9
6318-
6319- (E) (1) EACH TIRE DEALER SHAL L: 10
6320-
6321- (I) PAY THE NEW TIRE FEE ; AND 11
6322-
6323- (II) COMPLETE AND SUBMIT , UNDER OATH , A RETURN AND 12
6324-REMIT THE FEES TO TH E COMPTROLLER ON OR BEF ORE THE 21ST DAY OF THE 13
6325-MONTH THAT FOLLOWS T HE MONTH IN WHICH TH E SALE WAS MADE , AND FOR OTHER 14
6326-PERIODS AND ON OTHER DATES THAT THE COMPTROLLER SPECIFIES BY 15
6327-REGULATION, INCLUDING PERIODS FO R WHICH NO FEES WERE DUE. 16
6328-
6329- (2) A TIRE DEALER SHALL FI LE A NEW TIRE FEE RE TURN 17
6330-ELECTRONICALLY . 18
6331-
6332- (F) IF THE AMOUNT OF THE NEW TIRE FEE IS SEPA RATELY STATED IN A 19
6333-RETAIL SALE, THE NEW TIRE FEE IS NOT SUBJECT TO ANY T AX UNDER TITLE 13 OF 20
6334-THIS ARTICLE OR TITLE 11 OF THE TAX – GENERAL ARTICLE. 21
6335-
6336- (G) THE COMPTROLLER SHALL FOR WARD ALL NEW TIRE FE ES, LESS THE 22
6337-COSTS OF ADMINISTRAT ION, TO THE TRANSPORTATION TRUST FUND. 23
6338-
6339- (H) EXCEPT TO THE EXTENT INCONSISTENT WITH TH IS SECTION, THE 24
6340-PROVISIONS OF TITLES 1, 2, 11, AND 13 OF THE TAX – GENERAL ARTICLE 25
6341-APPLICABLE TO THE SA LES AND USE TAX SHAL L GOVERN THE ADMINIS TRATION, 26
6342-COLLECTION, AND ENFORCEMENT OF T HE NEW TIRE FEE UNDE R THIS SECTION. 27
6343-
6344- (I) THE COMPTROLLER : 28
6345-
6346- (1) SHALL ADMINISTER THE NEW TIRE FEE; AND 29
6347-
6348- (2) MAY ADOPT REGULATIONS NECESSARY TO ADMINIS TER, COLLECT, 30
6349-AND ENFORCE THE NEW TIRE FEE. 31 134 HOUSE BILL 352
6350-
6351-
6352-
6353-TITLE 18.8. RETAIL DELIVERY FEE. 1
6354-
6355-18.8–101. 2
6356-
6357- (A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 3
6358-INDICATED. 4
6359-
6360- (B) “MARKETPLACE FACILITATOR” HAS THE MEANING STAT ED IN § 11–101 5
6361-OF THE TAX – GENERAL ARTICLE. 6
6362-
6363- (C) “MARKETPLACE SELLER ” HAS THE MEANING STAT ED IN § 11–101 OF 7
6364-THE TAX – GENERAL ARTICLE. 8
6365-
6366- (D) (1) “RETAIL DELIVERY ” MEANS A DELIVERY TO A PERSON LOCATED 9
6367-IN THE STATE OF TAN GIBLE PERSONAL PROPE RTY PURCHASED BY A P ERSON 10
6368-LOCATED IN THE STATE AS PART OF A RE TAIL SALE THAT IS SU BJECT TO THE SALES 11
6369-AND USE TAX. 12
6370-
6371- (2) “RETAIL DELIVERY ” DOES NOT INCLUDE PIC KUP BY THE BUYER 13
6372-AT THE VENDOR ’S PLACE OF BUSINESS , INCLUDING CURBSIDE D ELIVERY. 14
6373-
6374- (E) “RETAIL DELIVERY FEE ” MEANS THE FEE IMPOSE D UNDER THIS TITLE 15
6375-ON A RETAIL DELIVERY . 16
6376-
6377- (F) “RETAIL SALE” INCLUDES A SALE FOR USE, AS DEFINED IN § 11–101 OF 17
6378-THE TAX – GENERAL ARTICLE. 18
6379-
6380- (G) “SALES AND USE TAX ” MEANS THE TAX IMPOSE D UNDER TITLE 11 OF 19
6381-THE TAX – GENERAL ARTICLE. 20
6382-
6383- (H) “TANGIBLE PERSONAL PRO PERTY” HAS THE MEANING STAT ED IN § 21
6384-11–101 OF THE TAX – GENERAL ARTICLE. 22
6385-
6386- (I) “VENDOR” HAS THE MEANING STAT ED IN § 11–101 OF THE TAX – 23
6387-GENERAL ARTICLE. 24
6388-
6389-18.8–102. 25
6390-
6391- A RETAIL DELIVERY FEE AND THE REQUIREMENTS OF THIS TITLE APPLY ONLY 26
6392-TO: 27
6393-
6394- (1) A VENDOR THAT MADE RET AIL SALES TOTALING $500,000 OR 28
6395-MORE: 29 HOUSE BILL 352 135
6396-
6397-
6398-
6399- (I) IN THE PREVIOUS CALEN DAR YEAR; OR 1
6400-
6401- (II) SUBJECT TO § 18.8–105(A)(2) OF THIS SUBTITLE, IN THE 2
6402-CURRENT CALENDAR YEA R; OR 3
6403-
6404- (2) A MARKETPLACE FACILITA TOR THAT FACILITATED RETAIL SALES 4
6405-OF MARKETPLACE SELLE RS TOTALING $100,000 OR MORE: 5
6406-
6407- (I) IN THE PREVIOUS CALEN DAR YEAR; OR 6
6408-
6409- (II) SUBJECT TO § 18.8–105(A)(3) OF THIS SUBTITLE , IN THE 7
6410-CURRENT CALENDAR YEA R. 8
6411-
6412-18.8–103. 9
6413-
6414- (A) (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A VENDOR OR 10
6415-MARKETPLACE FACILITA TOR SHALL PAY A RETA IL DELIVERY FEE EQUA L TO 75 11
6416-CENTS ON EACH RETAIL DELIVERY TRANSACTION THE VENDOR OR MARKET PLACE 12
6417-FACILITATOR MAKES IN THE STATE. 13
6418-
6419- (2) (I) THE RETAIL DELIVERY F EE SHALL BE INCREASE D JULY 1, 14
6420-2026, AND EACH JULY 1 THEREAFTER IN ACCORD ANCE WITH THIS PARAG RAPH. 15
6421-
6422- (II) ON OR BEFORE JUNE 1 EACH YEAR, THE COMPTROLLER 16
6423-SHALL DETERMINE AND ANNOUNCE: 17
6424-
6425- 1. THE GROWTH IN THE CONSUMER PRICE INDEX FOR 18
6426-ALL URBAN CONSUMERS AS DETERMIN ED BY THE COMPTROLLER UNDER 19
6427-SUBPARAGRAPH (III) OF THIS PARAGRAPH ; AND 20
6428-
6429- 2. THE RETAIL DELIVERY F EE EFFECTIVE FOR THE 21
6430-FISCAL YEAR BEGINNIN G ON THE FOLLOWING JULY 1 AS DETERMINED BY THE 22
6431-COMPTROLLER UNDER SUB PARAGRAPH (IV) OF THIS PARAGRAPH . 23
6432-
6433- (III) 1. IN THIS SUBPARAGRAPH , “CONSUMER PRICE INDEX 24
6434-FOR ALL URBAN CONSUMERS” MEANS THE INDEX PUBL ISHED MONTHLY BY THE 25
6435-BUREAU OF LABOR STATISTICS OF THE U.S. DEPARTMENT OF LABOR THAT IS THE 26
6436-U.S. CITY AVERAGE OF ALL ITEMS IN A BASKET OF CONSUMER GOODS AND 27
6437-SERVICES. 28
6438-
6439- 2. THE PERCENTAGE GROWTH IN THE CONSUMER 29
6440-PRICE INDEX FOR ALL URBAN CONSUMERS SHALL BE DE TERMINED BY COMPARIN G 30 136 HOUSE BILL 352
6441-
6442-
6443-THE AVERAGE OF THE I NDEX FOR THE 12 MONTHS ENDING ON T HE PRECEDING 1
6444-APRIL 30 TO THE AVERAGE OF TH E INDEX FOR THE PRIO R 12 MONTHS. 2
6445-
6446- (IV) SUBJECT TO SUBPARAGRA PH (V) OF THIS PARAGRAPH , ON 3
6447-JULY 1 EACH YEAR, THE RETAIL DELIVERY FEE SHALL BE INCREAS ED BY THE 4
6448-AMOUNT, ROUNDED TO THE NEARE ST ONE–TENTH OF A CENT , THAT EQUALS THE 5
6449-PRODUCT OF MULTIPLYI NG: 6
6450-
6451- 1. THE RETAIL DELIVERY F EE IN EFFECT ON THE DATE 7
6452-OF THE COMPTROLLER ’S ANNOUNCEMENT UNDER SUBPARAGRAPH (II) OF THIS 8
6453-PARAGRAPH ; AND 9
6454-
6455- 2. THE PERCENTAGE GROWTH IN THE CONSUMER 10
6456-PRICE INDEX FOR ALL URBAN CONSUMER S. 11
6457-
6458- (V) IF THERE IS A DECLINE OR NO GROWTH IN THE CONSUMER 12
6459-PRICE INDEX FOR ALL URBAN CONSUMERS, THE RETAIL DELIVERY FEE SHALL 13
6460-REMAIN UNCHANGED . 14
6461-
6462- (B) (1) A VENDOR OR MARKETPLAC E FACILITATOR SHALL : 15
6463-
6464- (I) COLLECT THE RETAIL DE LIVERY FEE FROM A BU YER; OR 16
6465-
6466- (II) PAY THE RETAIL DELIVE RY FEE ON BEHALF OF A BUYER. 17
6467-
6468- (2) IF A VENDOR OR MARKET PLACE FACILITATOR CO LLECTS THE 18
6469-RETAIL DELIVERY FEE FROM THE BUYER , THE RETAIL DELIVERY FEE SHALL BE: 19
6470-
6471- (I) CHARGED IN ADDITION T O ANY OTHER DELIVERY FEE 20
6472-ASSESSED BY THE VENDOR OR MAR KETPLACE FACILITATOR ; 21
6473-
6474- (II) ITEMIZED AS A SEPARAT E LINE ITEM ON THE B UYER’S 22
6475-RECEIPT, INVOICE, OR OTHER BILL OF SAL E, DISTINCT FROM THE SA LES PRICE, 23
6476-SALES AND USE TAX , OR ANY OTHER TAX OR FEE IMPOSED; AND 24
6477-
6478- (III) LISTED ON THE REC EIPT, INVOICE, OR OTHER BILL OF SAL E 25
6479-AS “DELIVERY IMPACT FEE ”. 26
6480-
6481- (C) A RETAIL DELIVERY FEE SHALL BE ASSESSED ON LY ONCE PER 27
6482-TRANSACTION REGARDLE SS OF WHETHER : 28
6483-
6484- (1) THE TANGIBLE PERSONAL PROPERTY PURCHASED I S DELIVERED 29
6485-IN ONE SHIPMENT OR M ULTIPLE SHIPMENT S; OR 30
6486- HOUSE BILL 352 137
6487-
6488-
6489- (2) THE PURCHASE CONTAINS ONE ITEM OR MULTIPLE ITEMS OF 1
6490-TANGIBLE PERSONAL PR OPERTY. 2
6491-
6492- (D) THE RETAIL DELIVERY F EE MAY NOT BE REFUND ED TO THE BUYER 3
6493-UNLESS THE RETAIL DE LIVERY IN CANCELED B Y THE BUYER , VENDOR, 4
6494-MARKETPLACE FACILITA TOR, OR DELIVERY P ROVIDER. 5
6495-
6496-18.8–104. 6
6497-
6498- THE RETAIL DELIVERY F EE UNDER THIS TITLE DOES NOT APPLY TO TH E SALE 7
6499-OR PURCHASE OF TANGI BLE PERSONAL PROPERT Y THAT IS EXEMPT FRO M THE 8
6500-SALES AND USE TAX . 9
6501-
6502-18.8–105. 10
6503-
6504- (A) (1) (I) A VENDOR OR MARKETPLAC E FACILITATOR SHALL 11
6505-COLLECT AND REMIT THE RETAIL DEL IVERY FEE TO THE COMPTROLLER IN THE 12
6506-MANNER PRESCRIBED BY THE COMPTROLLER . 13
6507-
6508- (II) THE REQUIREMENTS OF § 11–403.1 OF THE TAX – GENERAL 14
6509-ARTICLE RELATING TO T HE COLLECTION OF THE SALES AND USE TAX BY A 15
6510-MARKETPLACE FACILITA TOR APPLY TO THE COLLECTION OF TH E RETAIL DELIVERY 16
6511-FEE BY A MARKETPLACE FACILITATOR. 17
6512-
6513- (2) A VENDOR THAT DID NOT MAKE RETAIL SALES TO TALING 18
6514-$500,000 OR MORE IN THE PREVI OUS CALENDAR YEAR SH ALL REMIT THE RETAIL 19
6515-DELIVERY FEE TO THE COMPTROLLER BEGINNING ON OR BEFORE THE FIRST DAY 20
6516-OF THE MONTH THAT IS 60 DAYS AFTER THE MONTH IN WHICH THE VENDOR MAKES 21
6517-RETAIL SALES TOTALIN G $500,000 OR MORE IN CURRENT C ALENDAR YEAR . 22
6518-
6519- (3) A MARKETPLACE FACILITA TOR THAT DID NOT FAC ILITATE 23
6520-RETAIL SALES OF MARK ETPLACE SELLERS TOTA LING $100,000 OR MORE IN THE 24
6521-PREVIOUS CALENDAR YE AR SHALL REMIT THE R ETAIL DELIVERY FEE T O THE 25
6522-COMPTROLLER BEGINNING ON OR BEFORE THE FIR ST DAY OF THE MONTH THAT IS 26
6523-60 DAYS AFTER THE MONTH IN WHICH THE MARKETP LACE FACILITATOR 27
6524-FACILITATES THE RETA IL SALES OF MARKETPL ACE SELLERS TOTALING $100,000 28
6525-OR MORE IN THE CURRE NT CALENDAR YEAR . 29
6526-
6527- (B) (1) A VENDOR OR MARKETPLAC E FACILITATOR SHALL : 30
6528-
6529- (I) REPORT THE RETAIL DEL IVERY FEE ON A RETUR N AS 31
6530-PRESCRIBED BY THE COMPTROLLER ; AND 32
6531-
6532- (II) REMIT THE RETAIL DELI VERY FEE WITH THE RETURN. 33 138 HOUSE BILL 352
6533-
6534-
6535-
6536- (2) A VENDOR OR MARKETPLAC E FACILITATOR SHALL FILE AND PAY 1
6537-THE RETAIL DELIVERY FEE USING THE FILING CYCLE AND DUE DATES PRESCRIBED 2
6538-BY THE COMPTROLLER IN ACCORD ANCE WITH SUBSECTION (A) OF THIS SECTION. 3
6539-
6540- (C) (1) A VENDOR OR MARKETPLAC E FACILITATOR THAT COLLECTS TH E 4
6541-RETAIL DELIVERY FEE FROM THE BUYER SHALL COLLECT THE RETAIL D ELIVERY 5
6542-FEE IN THE SAME MANN ER AS THE SALES AND USE TAX. 6
6543-
6544- (2) A VENDOR OR MARKETPLAC E FACILITATOR THAT U SES A 7
6545-THIRD–PARTY ENTITY TO COLL ECT AND REMIT THE SA LES AND USE TAX MAY ELECT 8
6546-TO HAVE THE THIRD –PARTY ENTITY COLLECT AND REMIT THE RETAIL DELIVERY 9
6547-FEE. 10
6548-
6549- (3) A VENDOR OR MARKETPLAC E FACILITATOR THAT P AYS THE 11
6550-RETAIL DELIVERY FEE ON BEHALF OF A BUYER SHALL REMIT THE RETA IL DELIVERY 12
6551-FEE TO THE COMPTROLLER AS IF THE RETAIL DELIVERY FEE HAD BEEN COLLECTED 13
6552-FROM THE BUYER ON TH E DATE OF THE RETAIL DELIVERY. 14
6553-
6554-18.8–106. 15
6555-
6556- (A) EXCEPT AS OTHERWISE P ROVIDED IN THIS TITL E, THE AUDIT, 16
6557-ASSESSMENT , LIABILITY OR PAYMENT , REFUND, PENALTY, INTEREST, 17
6558-ENFORCEMENT , COLLECTION REMEDIES , APPEAL, AND ADMINISTRATIVE 18
6559-PROVISIONS THAT ARE APPLICABLE TO THE SA LES AND USE TAX APPL Y TO THE 19
6560-RETAIL DELIVERY FEE . 20
6561-
6562- (B) FROM THE REVENUE ATTR IBUTABLE TO THE RETA IL DELIVERY FEE , 21
6563-THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO PAY REFU NDS 22
6564-RELATING TO THE RETAIL DELI VERY FEE TO A REFUND ACCOUNT. 23
6565-
6566- (C) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER SUBSECTION (B) 24
6567-OF THIS SECTION , THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT 25
6568-NECESSARY TO ADMINIS TER THE RETAIL DELIV ERY FEE TO AN ADMINI STRATIVE 26
6569-FEE ACCOUNT . 27
6570-
6571- (D) AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER SUBSECTIONS 28
6572-(B) AND (C) OF THIS SECTION , THE COMPTROLLER SHALL DEP OSIT THE BALANCE 29
6573-OF THE REVENUE ATTRI BUTABLE TO THE RETAI L DELIVERY FEE INTO THE 30
6574-TRANSPORTATION TRUST FUND ESTABLISHED UNDE R § 3–216 OF THIS ARTICLE. 31
6575-
6576-23–205. 32
6577- HOUSE BILL 352 139
6578-
6579-
6580- (a) (1) Subject to paragraph (2) of this subsection, the Administration and the 1
6581-Secretary shall set the fee to be charged for each vehicle to be inspected and tested by a 2
6582-facility. 3
6583-
6584- (2) The fee established under this subsection: 4
6585-
6586- (i) [During the period from January 1, 1995 through May 31, 1997, 5
6587-may not exceed $12; and 6
6588-
6589- (ii)] During the period [after] FROM May 31, 1997, THROUGH JUNE 7
6590-30, 2025, may not exceed $14; 8
6591-
6592- (II) DURING THE PERIOD FRO M JULY 1, 2025, THROUGH JUNE 9
6593-30, 2026, MAY NOT EXCEED $30; AND 10
6594-
6595- (III) EXCEPT AS PROVIDED IN PARAGRAPH (4)(III) OF THIS 11
6596-SUBSECTION, DURING THE PERIOD AF TER JULY 1, 2026, SHALL EQUAL AT LEAST 12
6597-THE AMOUNT IN THE IM MEDIATELY PRECEDING FISCAL YEAR ADJUSTED FOR 13
6598-INFLATION IN ACCORDANCE WITH PARAG RAPH (3) OF THIS SUBSECTION . 14
6599-
6600- (3) DURING THE PERIOD AFT ER JUNE 30, 2026, THE FEE 15
6601-ESTABLISHED UNDER TH IS SUBSECTION SHALL EQUAL AT LEAST THE A MOUNT IN 16
6602-THE IMMEDIATELY PREC EDING FISCAL YEAR AD JUSTED FOR INFLATION IN 17
6603-ACCORDANCE WITH PARA GRAPH (4) OF THIS SUBSECTION . 18
6604-
6605- (4) (I) THE INFLATION ADJUSTM ENT SHALL EQUAL THE PRODUCT 19
6606-OF MULTIPLYING THE A MOUNT OF FUNDING IN THE IMMEDIATELY PREC EDING 20
6607-FISCAL YEAR BY THE P ERCENTAGE INCREASE I N THE CONSUMER PRICE INDEX FOR 21
6608-ALL URBAN CONSUMERS. 22
6609-
6610- (II) THE PERCENTAGE INCREA SE IN THE CONSUMER PRICE 23
6611-INDEX FOR ALL URBAN CONSUMERS SHALL BE DE TERMINED BY COMPARIN G THE 24
6612-AVERAGE OF THE INDEX FOR THE 12 MONTHS ENDING APRIL 30 IMMEDIATELY 25
6613-PRECEDING THE FISCAL YEAR FOR WHICH THE F UNDING AMOUNT IS BEI NG 26
6614-CALCULATE D TO THE AVERAGE IND EX FOR THE PRIOR 12 MONTHS. 27
6615-
6616- (III) IF THERE IS A DECLINE OR NO GROWTH IN THE CONSUMER 28
6617-PRICE INDEX FOR ALL URBAN CONSUMERS, THE FEE AMOUNT UNDER THIS 29
6618-PARAGRAPH SHALL REMA IN UNCHANGED . 30
6619-
6620- (b) The fee shall be collected in a manner established by the Administration and 31
6621-the Secretary. 32
6622- 140 HOUSE BILL 352
6623-
6624-
6625- (c) A specific portion of the fee shall be paid to or retained by the Administration 1
6626-to cover the cost of administration and enforcement of the emissions control program, as 2
6627-provided in the contract between the contractor and the State. 3
6628-
6629- SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 4
6630-as follows: 5
6631-
6632-Article – Tax – General 6
6633-
6634-7–309. 7
6635-
6636- (a) Notwithstanding an Act of Congress that repeals or reduces the federal credit 8
6637-under § 2011 of the Internal Revenue Code, the provisions of this subtitle in effect before 9
6638-the passage of the Act of Congress shall apply with respect to a decedent who dies after the 10
6639-effective date of the Act of Congress so as to continue the Maryland estate tax in force 11
6640-without reduction in the same manner as if the federal credit had not been repealed or 12
6641-reduced. 13
6642-
6643- (b) (1) Except as provided in paragraphs (2) through (9) of this subsection and 14
6644-subsection (c) of this section, after the effective date of an Act of Congress described in 15
6645-subsection (a) of this section, the Maryland estate tax shall be determined using: 16
6646-
6647- (i) the federal credit allowable by § 2011 of the Internal Revenue 17
6648-Code as in effect before the reduction or repeal of the federal credit pursuant to the Act of 18
6649-Congress; and 19
6650-
6651- (ii) other provisions of federal estate tax law as in effect on the date 20
6652-of the decedent’s death. 21
6653-
6654- (2) Except as provided in paragraphs (3) through (9) of this subsection and 22
6655-subsection (c) of this section, if the federal estate tax is not in effect on the date of the 23
6656-decedent’s death, the Maryland estate tax shall be determined using: 24
6657-
6658- (i) the federal credit allowable by § 2011 of the Internal Revenue 25
6659-Code as in effect before the reduction or repeal of the federal credit pursuant to the Act of 26
6660-Congress; and 27
6661-
6662- (ii) other provisions of federal estate tax law as in effect on the date 28
6663-immediately preceding the effective date of the repeal of the federal estate tax. 29
6664-
6665- (3) (i) Notwithstanding any increase in the unified credit allowed 30
6666-against the federal estate tax for decedents dying after 2003, the unified credit used for 31
6667-determining the Maryland estate tax for a decedent may not exceed the applicable credit 32
6668-amount corresponding to an applicable exclusion amount, within the meaning of § 2010(c) 33
6669-of the Internal Revenue Code, of: 34
6670-
6671- 1. $1,000,000 for a decedent dying before January 1, 2015; 35 HOUSE BILL 352 141
6672-
6673-
6674-
6675- 2. $1,500,000 for a decedent dying on or after January 1, 1
6676-2015, but before January 1, 2016; 2
6677-
6678- 3. $2,000,000 for a decedent dying on or after January 1, 3
6679-2016, but before January 1, 2017; 4
6680-
6681- 4. $3,000,000 for a decedent dying on or after January 1, 5
6682-2017, but before January 1, 2018; 6
6683-
6684- 5. $4,000,000 for a decedent dying on or after January 1, 7
6685-2018, but before January 1, 2019; [and] 8
6686-
6687- 6. $5,000,000 for a decedent dying on or after January 1, 9
6688-2019, BUT BEFORE JULY 1, 2025; AND 10
6689-
6690- 7. $2,000,000 FOR A DECEDENT DYING ON OR AFTER 11
6691-JULY 1, 2025, plus any deceased spousal unused exclusion amount calculated in 12
6692-accordance with paragraph (9) of this subsection. 13
6693-
6694- (ii) The Maryland estate tax shall be determined without regard to 14
6695-any deduction for State death taxes allowed under § 2058 of the Internal Revenue Code. 15
6696-
6697- (iii) Unless the federal credit allowable by § 2011 of the Internal 16
6698-Revenue Code is in effect on the date of the decedent’s death, the federal credit used to 17
6699-determine the Maryland estate tax may not exceed 16% of the amount by which the 18
6700-decedent’s taxable estate, as defined in § 2051 of the Internal Revenue Code, exceeds: 19
6701-
6702- 1. $1,000,000 for a decedent dying before January 1, 2015; 20
6703-
6704- 2. $1,500,000 for a decedent dying on or after January 1, 21
6705-2015, but before January 1, 2016; 22
6706-
6707- 3. $2,000,000 for a decedent dying on or after January 1, 23
6708-2016, but before January 1, 2017; 24
6709-
6710- 4. $3,000,000 for a decedent dying on or after January 1, 25
6711-2017, but before January 1, 2018; 26
6712-
6713- 5. $4,000,000 for a decedent dying on or after January 1, 27
6714-2018, but before January 1, 2019; [and] 28
6715-
6716- 6. $5,000,000 for a decedent dying on or after January 1, 29
6717-2019, BUT BEFORE JULY 1, 2025; AND 30
6718- 142 HOUSE BILL 352
6719-
6720-
6721- 7. $2,000,000 FOR A DECEDENT DYING ON OR AFTER 1
6722-JULY 1, 2025, plus any deceased spousal unused exclusion amount calculated in 2
6723-accordance with paragraph (9) of this subsection. 3
6724-
6725- (4) (i) With regard to an election to value property as provided in § 2032 4
6726-of the Internal Revenue Code, if a federal estate tax return is not required to be filed: 5
6727-
6728- 1. an irrevocable election made on a timely filed Maryland 6
6729-estate tax return shall be deemed to be an election as required by § 2032(d) of the Internal 7
6730-Revenue Code; 8
6731-
6732- 2. the provisions of § 2032(c) of the Internal Revenue Code 9
6733-do not apply; and 10
6734-
6735- 3. an election may not be made under item 1 of this 11
6736-subparagraph unless that election will decrease: 12
6737-
6738- A. the value of the gross estate; and 13
6739-
6740- B. the Maryland estate tax due with regard to the transfer of 14
6741-a decedent’s Maryland estate. 15
6742-
6743- (ii) An election to value property as provided in § 2032 of the Internal 16
6744-Revenue Code for Maryland estate tax purposes must be the same as the election made for 17
6745-federal estate tax purposes. 18
6746-
6747- (5) (i) With regard to an election to treat property as marital deduction 19
6748-qualified terminable interest property in calculating the Maryland estate tax, an 20
6749-irrevocable election made on a timely filed Maryland estate tax return shall be deemed to 21
6750-be an election as required by § 2056(b)(7)(B)(i), (iii), and (v) of the Internal Revenue Code. 22
6751-
6752- (ii) An election under this paragraph made on a timel y filed 23
6753-Maryland estate tax return shall be recognized for purposes of calculating the Maryland 24
6754-estate tax even if an inconsistent election is made for the same decedent for federal estate 25
6755-tax purposes. 26
6756-
6757- (6) (i) For purposes of calculating Maryland estate tax, a decedent shall 27
6758-be deemed to have had a qualifying income interest for life under § 2044(a) of the Internal 28
6759-Revenue Code with regard to any property for which a marital deduction qualified 29
6760-terminable interest property election was made for the decedent’s predeceased spouse on a 30
6761-timely filed Maryland estate tax return under paragraph (5) of this subsection. 31
6762-
6763- (ii) For the purpose of apportioning Maryland estate tax under § 32
6764-7–308 of this subtitle, any property as to which a decedent is deemed to have had a 33
6765-qualifying income interest for life under subparagraph (i) of this paragraph shall be deemed 34
6766-to be included in both the estate and the taxable estate of the decedent. 35
6767- HOUSE BILL 352 143
6768-
6769-
6770- (7) For purposes of calculating Maryland estate tax, amounts allowable 1
6771-under § 2053 or § 2054 of the Internal Revenue Code as a deduction in computing the 2
6772-taxable estate of a decedent may not be allowed as a deduction or as an offset against the 3
6773-sales price of property in determining gain or loss if the amount has been allowed as a 4
6774-deduction in computing the federal taxable income of the estate or of any other person. 5
6775-
6776- (8) Notwithstanding any contrary definition of “marriage” and “spouse” 6
6777-under any applicable provision of federal law, for purposes of calculating Maryland estate 7
6778-tax under this subsection, the surviving “spouse” of a decedent shall include any individual 8
6779-to whom, at the time of the decedent’s death, the decedent was lawfully married as 9
6780-determined under the laws of the State. 10
6781-
6782- (9) (i) In this paragraph, “deceased spousal unused exclusion amount” 11
6783-means the applicable exclusion amount in effect at the time of the death of the last 12
6784-predeceased spouse of the decedent under paragraph (3) of this subsection reduced by the 13
6785-taxable estate of the last predeceased spouse: 14
6786-
6787- 1. as reported on a Maryland estate tax return filed with the 15
6788-Comptroller; or 16
6789-
6790- 2. as reported on a federal estate tax return, if: 17
6791-
6792- A. the last predeceased spouse was not a Maryland resident 18
6793-and no property with a Maryland estate tax situs was includible in the gross estate of the 19
6794-last predeceased spouse; or 20
6795-
6796- B. the last predeceased spouse died before January 1, 2019, 21
6797-and no Maryland estate tax return was required to be filed with respect to the predeceased 22
6798-spouse’s estate. 23
6799-
6800- (ii) The deceased spousal unused exclusion amount may not be taken 24
6801-into account under paragraph (3) of this subsection unless: 25
6802-
6803- 1. if the last predeceased spouse died on or after January 1, 26
6804-2019, a Maryland estate tax return is timely filed for the last predeceased spouse, on which 27
6805-the deceased spousal unused exclusion amount is calculated and an irrevocable election is 28
6806-made that the deceased spousal unused exclusion amount may be taken into account; or 29
6807-
6808- 2. if the last predeceased spouse died before January 1, 2019, 30
6809-or was not a Maryland resident and no property with a Maryland estate tax situs was 31
6810-includible in the gross estate of the last predeceased spouse, an election was made under § 32
6811-2010(c) of the Internal Revenue Code on the federal estate tax return of the last 33
6812-predeceased spouse. 34
6813-
6814- (iii) 1. Notwithstanding any other provision of this article, the 35
6815-Comptroller may examine a Maryland estate tax return of a predeceased spouse after the 36
6816-time for assessing a tax under this title has expired under § 13–1101 of this article solely 37 144 HOUSE BILL 352
6817-
6818-
6819-for the purposes of determining the validity of the deceased spousal unused exclusion 1
6820-election and the amount to be taken into account under paragraph (3) of this subsection. 2
6821-
6822- 2. This subparagraph may not be construed to authorize the 3
6823-assessment of any additional tax with respect to the predeceased spouse’s Maryland estate 4
6824-tax return if the period of limitation under § 13–1101 of this article has expired. 5
6825-
6826-10–730. 6
6827-
6828- (a) (1) In this section the following words have the meanings indicated. 7
6829-
6830- (4) (i) “Film production activity” means: 8
6831-
6832- 1. the production of a film or video project that is intended 9
6833-for nationwide commercial distribution; and 10
6834-
6835- 2. for a television series, each season of the television series. 11
6836-
6837- (ii) “Film production activity” includes the production of: 12
6838-
6839- 1. a feature film; 13
6840-
6841- 2. a television project; 14
6842-
6843- 3. a commercial; 15
6844-
6845- 4. a corporate film; 16
6846-
6847- 5. a music video; 17
6848-
6849- 6. a digital animation project; 18
6850-
6851- 7. a documentary; or 19
6852-
6853- 8. a talk, reality, or game show. 20
6854-
6855- (iii) “Film production activity” does not include production of: 21
6856-
6857- 1. a student film; 22
6858-
6859- 2. a noncommercial personal video; 23
6860-
6861- 3. a sports broadcast; 24
6862-
6863- 4. a broadcast of a live event; 25
6864-
6865- 5. a video, computer, or social networking game; 26 HOUSE BILL 352 145
6866-
6867-
6868-
6869- 6. pornography; 1
6870-
6871- 7. an infomercial; 2
6872-
6873- 8. a digital project or an animation project other than a 3
6874-digital animation project; or 4
6875-
6876- 9. a multimedia project. 5
6877-
6878- (7) “Qualified film production entity” means an entity that: 6
6879-
6880- (i) is carrying out a film production activity; and 7
6881-
6882- (ii) the Secretary determines to be eligible for the tax credit under 8
6883-this section in accordance with subsection (c) of this section. 9
6884-
6885- (8) “Secretary” means the Secretary of Commerce. 10
6886-
6887- (b) (1) A qualified film production entity may claim a credit against the State 11
6888-income tax for film production activities in the State in an amount equal to the amount 12
6889-stated in the final tax credit certificate approved by the Secretary for film production 13
6890-activities. 14
6891-
6892- (2) If the tax credit allowed under this section in any taxable year exceeds 15
6893-the total tax otherwise payable by the qualified film production entity for that taxable year, 16
6894-the qualified film production entity may claim a refund in the amount of the excess. 17
6895-
6896- (f) (1) Except as provided in paragraph (2) of this subsection, the Secretary 18
6897-may not issue tax credit certificates for credit amounts in the aggregate totaling more than: 19
6898-
6899- (i) for fiscal year 2014, $25,000,000; 20
6900-
6901- (ii) for fiscal year 2015, $7,500,000; 21
6902-
6903- (iii) for fiscal year 2016, $7,500,000; 22
6904-
6905- (iv) for fiscal year 2019, $8,000,000; 23
6906-
6907- (v) for fiscal year 2020, $11,000,000; 24
6908-
6909- (vi) for fiscal years 2021 through 2023, $12,000,000; 25
6910-
6911- (vii) for fiscal year 2024, $15,000,000; 26
6912-
6913- (viii) for fiscal year 2025, $17,500,000; AND 27
6914- 146 HOUSE BILL 352
6915-
6916-
6917- (ix) [for fiscal year 2026, $20,000,000; and 1
6918-
6919- (x)] for fiscal year [2027] 2026 and each fiscal year thereafter, 2
6920-$12,000,000. 3
6921-
6922- (2) If the aggregate credit amounts under the tax credit certificates issued 4
6923-by the Secretary total less than the maximum provided under paragraph (1) of this 5
6924-subsection in any fiscal year, any excess amount may be carried forward and issued under 6
6925-tax credit certificates in a subsequent fiscal year. 7
6926-
6927- (3) The Secretary may not issue tax credit certificates for credit amounts 8
6928-totaling more than $10,000,000 in the aggregate for a single film production activity. 9
6929-
6930- (4) (i) For fiscal year 2019 and each fiscal year thereafter, the Secretary 10
6931-shall make 10% of the credit amount authorized under paragraph (1) of this subsection 11
6932-available for Maryland small or independent film entities. 12
6933-
6934- (ii) If the total amount of credits applied for by Maryland small or 13
6935-independent film entities is less than the amount made available under subparagraph (i) 14
6936-of this paragraph, the Secretary shall make available the unused amount of credits for use 15
6937-by qualified film production entities. 16
6938-
6939-10–740. 17
6940-
6941- (a) (1) In this section the following words have the meanings indicated. 18
6942-
6943- (2) “Commission” means the Maryland Higher Education Commission. 19
6944-
6945- (3) “Qualified taxpayer” means an individual who has: 20
6946-
6947- (i) incurred at least $20,000 in undergraduate or graduate student 21
6948-loan debt or both; and 22
6949-
6950- (ii) has at least $5,000 in outstanding undergraduate or graduate 23
6951-student loan debt or both when submitting an application under subsection (c) of this 24
6952-section. 25
6953-
6954- (b) Subject to the limitations of this section, a qualified taxpayer may claim a 26
6955-credit against the State income tax for the taxable year in which the Commission certifies 27
6956-a tax credit under this section. 28
6957-
6958- (c) (1) (i) By September 15 of each year, an individual shall submit an 29
6959-application to the Commission for the credit allowed under this section. 30
6960-
6961- (ii) The individual shall submit with the application an assurance 31
6962-that the individual will use any credit approved under this section for the repayment of the 32
6963-individual’s undergraduate or graduate student loan debt or both as soon as practicable. 33 HOUSE BILL 352 147
6964-
6965-
6966-
6967- (iii) 1. The total amount of the credit claimed under this section 1
6968-shall be recaptured if the individual does not use the credit approved under this section for 2
6969-the repayment of the individual’s undergraduate or graduate student loan debt or both 3
6970-within 3 years from the close of the taxable year for which the credit is claimed. 4
6971-
6972- 2. The individual who claimed the credit shall pay the total 5
6973-amount of the credit claimed as taxes payable to the State for the taxable year in which the 6
6974-event requiring recapture of the credit occurs. 7
6975-
6976- (2) By December 15 of each year the Commission shall certify to the 8
6977-individual the amount of any tax credit approved by the Commission under this section, 9
6978-not to exceed $5,000. 10
6979-
6980- (3) (I) FOR TAX YEAR 2025, THE TOTAL AMOUNT OF TAX CREDITS 11
6981-APPROVED BY THE COMMISSION UNDER THIS SECTION MAY NOT EXCEED 12
6982-$9,000,000. 13
6983-
6984- (II) For any taxable year AFTER 2025, the total amount of tax 14
6985-credits approved by the Commission under this section may not exceed $18,000,000. 15
6986-
6987- (4) (i) Except as provided in subparagraph (ii) of this paragraph, the 16
6988-Commission shall reserve $9,000,000 of the tax credits authorized under paragraph (3) of 17
6989-this subsection for the following individuals in the following order of priority: 18
6990-
6991- 1. State employees who graduated from institutions of 19
6992-higher education in the State where at least 40% of the attendees are eligible to receive 20
6993-federal Pell Grants; and 21
6994-
6995- 2. all other State employees not described under item 1 of 22
6996-this subparagraph. 23
6997-
6998- (ii) If the total amount of tax credits applied for by individuals 24
6999-described under subparagraph (i) of this paragraph is less than $9,000,000 for a taxable 25
7000-year, the Commission may make available the unused amount of credits for use by other 26
7001-qualified taxpayers. 27
7002-
7003- (5) To claim the tax credit allowed under this section, an individual shall 28
7004-attach a copy of the Commission’s certification of the approved credit amount to the income 29
7005-tax return. 30
7006-
7007- (g) (1) On or before January 1 each year, the Commission shall report to the 31
7008-Governor and, in accordance with § 2–1257 of the State Government Article, the General 32
7009-Assembly on: 33
7010- 148 HOUSE BILL 352
6192+ 6. $5,000,000 for a decedent dying on or after January 1, 1
6193+2019, BUT BEFORE JULY 1, 2025; AND 2
6194+
6195+ 7. $2,000,000 FOR A DECEDENT DYING ON OR AFTER 3
6196+JULY 1, 2025, plus any deceased spousal unused exclusion amount ca lculated in 4
6197+accordance with paragraph (9) of this subsection. 5
6198+
6199+ (4) (i) With regard to an election to value property as provided in § 2032 6
6200+of the Internal Revenue Code, if a federal estate tax return is not required to be filed: 7
6201+
6202+ 1. an irrevocable election made on a timely filed Maryland 8
6203+estate tax return shall be deemed to be an election as required by § 2032(d) of the Internal 9
6204+Revenue Code; 10
6205+
6206+ 2. the provisions of § 2032(c) of the Internal Revenue Code 11
6207+do not apply; and 12
6208+
6209+ 3. an election may not be made under item 1 of this 13
6210+subparagraph unless that election will decrease: 14
6211+
6212+ A. the value of the gross estate; and 15
6213+
6214+ B. the Maryland estate tax due with regard to the transfer of 16
6215+a decedent’s Maryland estate. 17
6216+
6217+ (ii) An election to value property as provided in § 2032 of the Internal 18
6218+Revenue Code for Maryland estate tax purposes must be the same as the election made for 19
6219+federal estate tax purposes. 20
6220+
6221+ (5) (i) With regard to an election to treat property as marital deduction 21
6222+qualified terminable interest property in calculating the Maryland estate tax, an 22
6223+irrevocable election made on a timely filed Maryland estate tax return shall be deemed to 23
6224+be an election as required by § 2056(b)(7)(B)(i), (iii), and (v) of the Internal Revenue Code. 24
6225+
6226+ (ii) An election under this paragraph made on a timely filed 25
6227+Maryland estate tax return shall be recognized for purposes of calculating the Maryland 26
6228+estate tax even if an inconsistent election is made for the same decedent for federal estate 27
6229+tax purposes. 28
6230+
6231+ (6) (i) For purposes of calculating Maryland estate tax, a decedent shall 29
6232+be deemed to have had a qualifying income interest for life under § 2044(a) of the Internal 30
6233+Revenue Code with regard to any property for which a marital deduction qualified 31
6234+terminable interest property election was made for the decedent’s predeceased spouse on a 32
6235+timely filed Maryland estate tax return under paragraph (5) of this subsection. 33
6236+
6237+ (ii) For the purpose of apportioning Maryland estate tax under § 34
6238+7–308 of this subtitle, any property as to which a decedent is deemed to have had a 35 HOUSE BILL 352 131
6239+
6240+
6241+qualifying income interest for life under subparagraph (i) of this paragraph shall be deemed 1
6242+to be included in both the estate and the taxable estate of the decedent. 2
6243+
6244+ (7) For purposes of calculating Maryland estate tax, amounts allowable 3
6245+under § 2053 or § 2054 of the Internal Revenue Code as a deduction in computing the 4
6246+taxable estate of a decedent may not be allowed as a deduction or as an offset against the 5
6247+sales price of property in determining gain or loss if the amount has been allowed as a 6
6248+deduction in computing the federal taxable income of the estate or of any other person. 7
6249+
6250+ (8) Notwithstanding any contrary definition of “marriage” and “spouse” 8
6251+under any applicable provision of federal law, for purposes of calculating Maryland estate 9
6252+tax under this subsection, the surviving “spouse” of a decedent shall include any individual 10
6253+to whom, at the time of the decedent’s death, the decedent was lawfully married as 11
6254+determined under the laws of the State. 12
6255+
6256+ (9) (i) In this paragraph, “deceased spousal unused exclusion amount” 13
6257+means the applicable exclusion amount in effect at the time of the death of the last 14
6258+predeceased spouse of the decedent under paragraph (3) of this subsection reduced by the 15
6259+taxable estate of the last predeceased spouse: 16
6260+
6261+ 1. as reported on a Maryland estate tax return filed with the 17
6262+Comptroller; or 18
6263+
6264+ 2. as reported on a federal estate tax return, if: 19
6265+
6266+ A. the last predeceased spouse was not a Maryland resident 20
6267+and no property with a Maryland estate tax situs was includible in the gross estate of the 21
6268+last predeceased spouse; or 22
6269+
6270+ B. the last predeceased spouse died before January 1, 2019, 23
6271+and no Maryland estate tax return was required to be filed with respect to the predeceased 24
6272+spouse’s estate. 25
6273+
6274+ (ii) The deceased spousal unused exclusion amount may not be taken 26
6275+into account under paragraph (3) of this subsection unless: 27
6276+
6277+ 1. if the last predeceased spouse died on or after January 1, 28
6278+2019, a Maryland estate tax return is timely filed for the last predeceased spouse, on which 29
6279+the deceased spousal unused exclusion amount is calculated and an irrevocable election is 30
6280+made that the deceased spousal unused exclusion amount may be taken into account; or 31
6281+
6282+ 2. if the last predeceased spouse died before January 1, 2019, 32
6283+or was not a Maryland resident and no property with a Maryland estate tax situs was 33
6284+includible in the gross estate of the last predeceased spouse, an election was made under § 34
6285+2010(c) of the Internal Revenue Code on the federal estate tax return of the last 35
6286+predeceased spouse. 36
6287+ 132 HOUSE BILL 352
6288+
6289+
6290+ (iii) 1. Notwithstanding any other provision of this article, the 1
6291+Comptroller may examine a Maryland estate tax return of a predeceased spouse after the 2
6292+time for assessing a tax under this title has expired under § 13–1101 of this article solely 3
6293+for the purposes of determining the validity of the deceased spousal unused exclusion 4
6294+election and the amount to be taken into account under paragraph (3) of this subsection. 5
6295+
6296+ 2. This subparagraph may not be construed to authorize the 6
6297+assessment of any additional tax with respect to the predeceased spouse’s Maryland estate 7
6298+tax return if the period of limitation under § 13–1101 of this article has expired. 8
6299+
6300+10–730. 9
6301+
6302+ (a) (1) In this section the following words have the meanings indicated. 10
6303+
6304+ (4) (i) “Film production activity” means: 11
6305+
6306+ 1. the production of a film or video project that is intended 12
6307+for nationwide commercial distribution; and 13
6308+
6309+ 2. for a television series, each season of the television series. 14
6310+
6311+ (ii) “Film production activity” includes the production of: 15
6312+
6313+ 1. a feature film; 16
6314+
6315+ 2. a television project; 17
6316+
6317+ 3. a commercial; 18
6318+
6319+ 4. a corporate film; 19
6320+
6321+ 5. a music video; 20
6322+
6323+ 6. a digital animation project; 21
6324+
6325+ 7. a documentary; or 22
6326+
6327+ 8. a talk, reality, or game show. 23
6328+
6329+ (iii) “Film production activity” does not include production of: 24
6330+
6331+ 1. a student film; 25
6332+
6333+ 2. a noncommercial personal video; 26
6334+
6335+ 3. a sports broadcast; 27
6336+ HOUSE BILL 352 133
6337+
6338+
6339+ 4. a broadcast of a live event; 1
6340+
6341+ 5. a video, computer, or social networking game; 2
6342+
6343+ 6. pornography; 3
6344+
6345+ 7. an infomercial; 4
6346+
6347+ 8. a digital project or an animation project other than a 5
6348+digital animation project; or 6
6349+
6350+ 9. a multimedia project. 7
6351+
6352+ (7) “Qualified film production entity” means an entity that: 8
6353+
6354+ (i) is carrying out a film production activity; and 9
6355+
6356+ (ii) the Secretary determines to be eligible for the tax credit under 10
6357+this section in accordance with subsection (c) of this section. 11
6358+
6359+ (8) “Secretary” means the Secretary of Commerce. 12
6360+
6361+ (b) (1) A qualified film production entity may claim a credit against the State 13
6362+income tax for film production activities in the State in an amount equal to the amount 14
6363+stated in the final tax credit certificate approved by the Secretary for film production 15
6364+activities. 16
6365+
6366+ (2) If the tax credit allowed under this section in any taxable year exceeds 17
6367+the total tax otherwise payable by the qualified film production entity for that taxable year, 18
6368+the qualified film production entity may claim a refund in the amount of the excess. 19
6369+
6370+ (f) (1) Except as provided in paragraph (2) of this subsection, the Secretary 20
6371+may not issue tax credit certificates for credit amounts in the aggregate totaling more than: 21
6372+
6373+ (i) for fiscal year 2014, $25,000,000; 22
6374+
6375+ (ii) for fiscal year 2015, $7,500,000; 23
6376+
6377+ (iii) for fiscal year 2016, $7,500,000; 24
6378+
6379+ (iv) for fiscal year 2019, $8,000,000; 25
6380+
6381+ (v) for fiscal year 2020, $11,000,000; 26
6382+
6383+ (vi) for fiscal years 2021 through 2023, $12,000,000; 27
6384+
6385+ (vii) for fiscal year 2024, $15,000,000; 28 134 HOUSE BILL 352
6386+
6387+
6388+
6389+ (viii) for fiscal year 2025, $17,500,000; AND 1
6390+
6391+ (ix) [for fiscal year 2026, $20,000,000; and 2
6392+
6393+ (x)] for fiscal year [2027] 2026 and each fiscal year thereafter, 3
6394+$12,000,000. 4
6395+
6396+ (2) If the aggregate credit amounts under the tax credit certificates issued 5
6397+by the Secretary total less than the maximum provided under paragraph (1) of this 6
6398+subsection in any fiscal year, any excess amount may be carried forward and issued under 7
6399+tax credit certificates in a subsequent fiscal year. 8
6400+
6401+ (3) The Secretary may not issue tax credit certificates for credit amounts 9
6402+totaling more than $10,000,000 in the aggregate for a single film production activity. 10
6403+
6404+ (4) (i) For fiscal year 2019 and each fiscal year thereafter, the Secretary 11
6405+shall make 10% of the credit amount authorized under paragraph (1) of this subsection 12
6406+available for Maryland small or independent film entities. 13
6407+
6408+ (ii) If the total amount of credits applied for by Maryland small or 14
6409+independent film entities is less than the amount made available under subparagraph (i) 15
6410+of this paragraph, the Secretary shall make available the unused amount of credits for use 16
6411+by qualified film production entities. 17
6412+
6413+10–740. 18
6414+
6415+ (a) (1) In this section the following words have the meanings indicated. 19
6416+
6417+ (2) “Commission” means the Maryland Higher Education Commission. 20
6418+
6419+ (3) “Qualified taxpayer” means an individual who has: 21
6420+
6421+ (i) incurred at least $20,000 in undergraduate or graduate student 22
6422+loan debt or both; and 23
6423+
6424+ (ii) has at least $5,000 in outstanding undergraduate or graduate 24
6425+student loan debt or both when submitting an application under subsection (c) of this 25
6426+section. 26
6427+
6428+ (b) Subject to the limitations of this section, a qualified taxpayer may claim a 27
6429+credit against the State income tax for the taxable year in which the Commission certifies 28
6430+a tax credit under this section. 29
6431+
6432+ (c) (1) (i) By September 15 of each year, an individual shall submit an 30
6433+application to the Commission for the credit allowed under this section. 31
6434+ HOUSE BILL 352 135
6435+
6436+
6437+ (ii) The individual shall submit with the application an assurance 1
6438+that the individual will use any credit approved under this section for the repayment of the 2
6439+individual’s undergraduate or graduate student loan debt or both as soon as practicable. 3
6440+
6441+ (iii) 1. The total amount of the credit claimed under this section 4
6442+shall be recaptured if the individual does not use the credit approved under this section for 5
6443+the repayment of the individual’s undergraduate or graduate student loan debt or both 6
6444+within 3 years from the close of the taxable year for which the credit is claimed. 7
6445+
6446+ 2. The individual who claimed the credit shall pay the total 8
6447+amount of the credit claimed as taxes payable to the State for the taxable year in which the 9
6448+event requiring recapture of the credit occurs. 10
6449+
6450+ (2) By December 15 of each year the Commission shall certify to the 11
6451+individual the amount of any tax credit approved by the Commission under this section, 12
6452+not to exceed $5,000. 13
6453+
6454+ (3) (I) FOR TAX YEAR 2025, THE TOTAL AMOUNT OF TAX CREDITS 14
6455+APPROVED BY THE COMMISSION UNDER THIS SECTION MAY NOT EXCE ED 15
6456+$9,000,000. 16
6457+
6458+ (II) For any taxable year AFTER 2025, the total amount of tax 17
6459+credits approved by the Commission under this section may not exceed $18,000,000. 18
6460+
6461+ (4) (i) Except as provided in subparagraph (ii) of this paragraph, the 19
6462+Commission shall reserve $9,000,000 of the tax credits authorized under paragraph (3) of 20
6463+this subsection for the following individuals in the following order of priority: 21
6464+
6465+ 1. State employees who graduated from i nstitutions of 22
6466+higher education in the State where at least 40% of the attendees are eligible to receive 23
6467+federal Pell Grants; and 24
6468+
6469+ 2. all other State employees not described under item 1 of 25
6470+this subparagraph. 26
6471+
6472+ (ii) If the total amount of tax credits applied for by individuals 27
6473+described under subparagraph (i) of this paragraph is less than $9,000,000 for a taxable 28
6474+year, the Commission may make available the unused amount of credits for use by other 29
6475+qualified taxpayers. 30
6476+
6477+ (5) To claim the tax credit allowed under this section, an individual shall 31
6478+attach a copy of the Commission’s certification of the approved credit amount to the income 32
6479+tax return. 33
6480+
6481+ (g) (1) On or before January 1 each year, the Commission shall report to the 34
6482+Governor and, in accordance with § 2–1257 of the State Government Article, the General 35
6483+Assembly on: 36 136 HOUSE BILL 352
6484+
70116485
70126486
70136487 [(1)] (I) the number of applicants for the tax credit authorized under this 1
70146488 section; 2
70156489
70166490 [(2)] (II) the number and amounts of tax credits awarded under this 3
70176491 section to qualified taxpayers; 4
70186492
70196493 [(3)] (III) a breakdown of the age, gender, race, income, and counties of 5
70206494 residency of qualified taxpayers who receive the credit; and 6
70216495
70226496 [(4)] (IV) any additional information that the Commission deems relevant. 7
70236497
70246498 (2) ON OR BEFORE JANUARY 1, 2026, THE COMMISSION SHALL 8
70256499 REPORT TO THE GOVERNOR AND , IN ACCORDANCE WITH § 2–1257 OF THE STATE 9
70266500 GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY RECOMMENDATI ONS FOR 10
70276501 CHANGES TO STATUTE O R REGULATIONS THAT W OULD BETTER TARGET T HE 11
70286502 ALLOCATION OF TAX CR EDITS UNDER THIS PROGRAM. 12
70296503
70306504 (i) The tax credit under this section shall be referred to as the Student Loan Debt 13
70316505 Relief Tax Credit. 14
70326506
70336507 10–741. 15
70346508
70356509 (d) (1) In this subsection, “Reserve Fund” means the More Jobs for 16
70366510 Marylanders Tax Credit Reserve Fund established under paragraph (2) of this subsection. 17
70376511
70386512 (2) (i) There is a More Jobs for Marylanders Tax Credit Reserve Fund 18
70396513 that is a special continuing, nonlapsing fund that is not subject to § 7–302 of the State 19
70406514 Finance and Procurement Article. 20
70416515
70426516 (ii) The money in the Reserve Fund shall be invested and reinvested 21
70436517 by the Treasurer, and interest and earnings shall be credited to the General Fund. 22
70446518
70456519 (3) (i) Subject to the limitations of this subsection, the Department 23
70466520 shall issue an initial tax credit certificate in an amount equal to a percentage of total wages 24
70476521 paid for each qualified position at an eligible project as calculated under subsection (b)(2) 25
70486522 of this section. 26
70496523
70506524 (ii) An initial tax credit certificate issued under this subsection shall 27
70516525 state the maximum amount of tax credit for which the qualified business entity is eligible. 28
70526526
70536527 (iii) 1. Except as otherwise provided in this subparagraph, for 29
70546528 any fiscal year, the Department may not issue initial tax credit certificates for credit 30
70556529 amounts in the aggregate totaling more than: 31
7056- HOUSE BILL 352 149
6530+ HOUSE BILL 352 137
70576531
70586532
70596533 A. with respect to qualified business entities provided a 1
70606534 certificate under § 6–805 of the Economic Development Article before June 1, 2022, 2
70616535 $9,000,000 in a fiscal year; and 3
70626536
70636537 B. with respect to qualified business entities provided a 4
70646538 certificate under § 6–805 of the Economic Development Article on or after June 1, 2022, 5
70656539 $5,000,000 in a fiscal year. 6
70666540
70676541 2. [If] THROUGH FISCAL YEAR 2025, IF the aggregate 7
70686542 credit amounts under initial tax credit certificates issued in a fiscal year total less than the 8
70696543 maximum provided under subsubparagraph 1 of this subparagraph, any excess amount 9
70706544 shall remain in the Reserve Fund. 10
70716545
70726546 3. FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 11
70736547 THEREAFTER , IF THE AGGREGATE CRE DIT AMOUNTS UNDER IN ITIAL TAX CREDIT 12
70746548 CERTIFICATES ISSUED IN A FISCA L YEAR TOTAL LESS TH AN THE MAXIMUM 13
70756549 PROVIDED UNDER SUBSU BPARAGRAPH 1 OF THIS SUBPARAGRAPH , ANY EXCESS 14
70766550 AMOUNT SHALL REVERT TO THE GENERAL FUND OF THE STATE AT THE CLOSE OF 15
70776551 THE FISCAL YEAR . 16
70786552
70796553 [3.] 4. For any fiscal year, if funds are transferred from the 17
70806554 Reserve Fund under the authority of any provision of law other than under paragraph (4) 18
70816555 of this subsection, the maximum credit amounts in the aggregate for which the Department 19
70826556 may issue initial tax credit certificates shall be reduced by the amount transferred. 20
70836557
70846558 (iv) For fiscal year 2019 and each fiscal year thereafter, the Governor 21
70856559 shall include in the annual budget bill an appropriation to the Reserve Fund in an amount 22
70866560 that is no less than the amount the Department reports is necessary under subsection (e) 23
70876561 of this section to: 24
70886562
70896563 1. maintain the current level of manufacturing activity in the 25
70906564 State; 26
70916565
70926566 2. attract new manufacturing activity to the State; and 27
70936567
70946568 3. attract new businesses to and encourage the expansion of 28
70956569 existing businesses within opportunity zones in the State. 29
70966570
70976571 (v) Notwithstanding the provisions of § 7–213 of the State Finance 30
70986572 and Procurement Article, the Governor may not reduce an appropriation to the Reserve 31
70996573 Fund in the State budget as approved by the General Assembly. 32
71006574
71016575 (vi) Based on an amount equal to a percentage of the total actual 33
71026576 wages paid for each qualified position at an eligible project as calculated under subsection 34
71036577 (b)(2) of this section, the Department shall issue a final tax credit certificate to the qualified 35
7104-business entity. 36 150 HOUSE BILL 352
6578+business entity. 36 138 HOUSE BILL 352
71056579
71066580
71076581
71086582 (4) (i) Except as provided in this paragraph, money appropriated to the 1
71096583 Reserve Fund shall remain in the Fund. 2
71106584
71116585 (ii) 1. Within 15 days after the end of each calendar quarter, the 3
71126586 Department shall notify the Comptroller as to each final credit certificate issued during the 4
71136587 quarter: 5
71146588
71156589 A. the maximum credit amount stated in the initial tax credit 6
71166590 certificate for the qualified business entity; and 7
71176591
71186592 B. the final certified credit amount for the qualified business 8
71196593 entity. 9
71206594
71216595 2. On notification that a final credit amount has been 10
71226596 certified, the Comptroller shall transfer an amount equal to the credit amount stated in the 11
71236597 final INITIAL tax credit certificate for the qualified business entity from the Reserve Fund 12
71246598 to the General Fund. 13
71256599
71266600 Article – Tax – Property 14
71276601
71286602 2–106. 15
71296603
71306604 (a) Each county shall provide the supervisor of the county with an office in the 16
71316605 county seat or in Baltimore City, for the supervisor of Baltimore City. The Department is 17
71326606 responsible for providing each supervisor with clerical staff, equipment, and other facilities 18
71336607 and assistance that the Department considers necessary and as provided in the State 19
71346608 budget. 20
71356609
71366610 (b) (1) Except as provided in paragraph (2) of this subsection, each county and 21
71376611 Baltimore City shall be responsible for reimbursing the State for the costs of administering 22
71386612 the Department as follows: 23
71396613
71406614 (i) [50%] 90% of the costs of real property valuation; 24
71416615
71426616 (ii) [50%] 90% of the costs of business personal property valuation; 25
71436617 and 26
71446618
71456619 (iii) [50%] 90% of the costs of the Office of Information Technology 27
71466620 within the Department, including any funding for departmental projects in the Major 28
71476621 Information Technology Development Project Fund established under § 3.5–309 of the 29
71486622 State Finance and Procurement Article. 30
71496623
71506624 (2) For each of fiscal years 2012 and 2013, each county and Baltimore City 31
71516625 shall be responsible for reimbursing the State 90% instead of 50% of the costs of 32
7152-administering the Department described in paragraph (1) of this subsection. 33 HOUSE BILL 352 151
7153-
6626+administering the Department described in paragraph (1) of this subsection. 33
6627+ HOUSE BILL 352 139
71546628
71556629
71566630 (c) Costs under subsection (b) of this section shall be allocated among the counties 1
71576631 and Baltimore City as follows: 2
71586632
71596633 (1) costs under subsection (b)(1)(i) and (iii) of this section will be allocated 3
71606634 based on the number of real property accounts of a county or Baltimore City as a percentage 4
71616635 of the total number of real property accounts statewide as of July 1 of the preceding fiscal 5
71626636 year; and 6
71636637
71646638 (2) costs under subsection (b)(1)(ii) of this section will be allocated based on 7
71656639 the business personal property assessable base of a county or Baltimore City as a 8
71666640 percentage of the total business personal property assessable bases statewide as of July 1 9
71676641 of the preceding fiscal year. 10
71686642
71696643 (d) Each county and Baltimore City shall remit a quarterly payment to the 11
71706644 Comptroller for 25% of the jurisdiction’s share of costs on the following dates: 12
71716645
71726646 (1) July 1; 13
71736647
71746648 (2) October 1; 14
71756649
71766650 (3) January 1; and 15
71776651
71786652 (4) April 1. 16
71796653
71806654 (e) The Comptroller may withhold a portion of a local income tax distribution of 17
71816655 a county or Baltimore City that fails to make timely payment in accordance with this 18
71826656 section. 19
71836657
71846658 9–103. 20
71856659
71866660 (a) (1) In this section the following words have the meanings indicated. 21
71876661
71886662 (2) “Base year” means the taxable year immediately before the taxable year 22
71896663 in which a property tax credit under this section is to be granted. 23
71906664
71916665 (3) (i) “Base year value” means the value of the property used to 24
71926666 determine the assessment on which the property tax on real property was imposed for the 25
71936667 base year. 26
71946668
71956669 (ii) “Base year value” does not include any new real property that 27
71966670 was first assessed in the base year. 28
71976671
71986672 (4) (i) “Business entity” means a person who operates or conducts a 29
71996673 trade or business. 30
7200- 152 HOUSE BILL 352
7201-
7202-
7203- (ii) “Business entity” includes a person who owns, operates, 1
7204-develops, constructs, or rehabilitates real property, if the real property: 2
7205-
7206- 1. is intended for use primarily as single or multifamily 3
7207-residential property located in the enterprise zone; and 4
7208-
7209- 2. is partially devoted to a nonresidential use. 5
7210-
7211- (5) (i) “Eligible assessment” means the difference between the base 6
7212-year value and the actual value as determined by the Department for the applicable taxable 7
7213-year in which the tax credit under this section is to be granted. 8
7214-
7215- (ii) For a business entity that is located on land or within 9
7216-improvements owned by the federal, State, county, or municipal government, “eligible 10
7217-assessment” means the difference between the base year value and the actual value 11
7218-reduced by the value of any property entitled to an exemption under Title 7 of this article 12
7219-as determined by the Department for the applicable taxable year in which the tax credit 13
7220-under this section is to be granted. 14
7221-
7222- (6) (i) “Qualified property” means real property that is: 15
7223-
7224- 1. not used for residential purposes; 16
7225-
7226- 2. used in a trade or business by a business entity that meets 17
7227-the requirements of § 5–707 of the Economic Development Article; and 18
7228-
7229- 3. located in an enterprise zone that is designated under 19
7230-Title 5, Subtitle 7 of the Economic Development Article. 20
7231-
7232- (ii) “Qualified property” includes personal property on real property 21
7233-that is located in a focus area as defined in § 5–701 of the Economic Development Article. 22
7234-
7235- (e) (1) A tax credit under this section is available to a qualified property for no 23
7236-more than 10 consecutive years or, in the case of newly constructed qualified property that 24
7237-provides both office and retail space and became eligible for the credit under this section 25
7238-on or after January 1, 2019, but before January 1, 2022, no more than 13 consecutive years, 26
7239-beginning with: 27
7240-
7241- (i) the taxable year following the calendar year in which the real 28
7242-property initially becomes a qualified property; or 29
7243-
7244- (ii) the taxable year in which the real property initially becomes a 30
7245-qualified property, subject to the approval of the appropriate local governing body and the 31
7246-Secretary of Commerce. 32
7247-
7248- (2) Even if the designation of an enterprise zone expires, the tax credit 33
7249-under this section continues to be available to a qualified property. 34 HOUSE BILL 352 153
7250-
6674+
6675+ (ii) “Business entity” includes a person who owns, operates, 31
6676+develops, constructs, or rehabilitates real property, if the real property: 32 140 HOUSE BILL 352
6677+
6678+
6679+
6680+ 1. is intended for use primarily as single or multifamily 1
6681+residential property located in the enterprise zone; and 2
6682+
6683+ 2. is partially devoted to a nonresidential use. 3
6684+
6685+ (5) (i) “Eligible assessment” means the difference between the base 4
6686+year value and the actual value as determined by the Department for the applicable taxable 5
6687+year in which the tax credit under this section is to be granted. 6
6688+
6689+ (ii) For a business entity that is located on land or within 7
6690+improvements owned by the federal, State, county, or municipal government, “eligible 8
6691+assessment” means the difference between the base year value and the actual value 9
6692+reduced by the value of any property entitled to an exemption under Title 7 of this article 10
6693+as determined by the Department for the applicable taxable year in which the tax credit 11
6694+under this section is to be granted. 12
6695+
6696+ (6) (i) “Qualified property” means real property that is: 13
6697+
6698+ 1. not used for residential purposes; 14
6699+
6700+ 2. used in a trade or business by a business entity that meets 15
6701+the requirements of § 5–707 of the Economic Development Article; and 16
6702+
6703+ 3. located in an enterprise zone that is designated under 17
6704+Title 5, Subtitle 7 of the Economic Development Article. 18
6705+
6706+ (ii) “Qualified property” includes personal property on real property 19
6707+that is located in a focus area as defined in § 5–701 of the Economic Development Article. 20
6708+
6709+ (e) (1) A tax credit under this section is available to a qualified property for no 21
6710+more than 10 consecutive years or, in the case of newly constructed qualified property that 22
6711+provides both office and retail space and became eligible for the credit under this section 23
6712+on or after January 1, 2019, but before January 1, 2022, no more than 13 consecutive years, 24
6713+beginning with: 25
6714+
6715+ (i) the taxable year following the calendar year in which the real 26
6716+property initially becomes a qualified property; or 27
6717+
6718+ (ii) the taxable year in which the real property initially becomes a 28
6719+qualified property, subject to the approval of the appropriate local governing body and the 29
6720+Secretary of Commerce. 30
6721+
6722+ (2) Even if the designation of an enterprise zone expires, the tax credit 31
6723+under this section continues to be available to a qualified property. 32
6724+ HOUSE BILL 352 141
72516725
72526726
72536727 (3) Notwithstanding § 5–707(d) of the Economic Development Article but 1
72546728 subject to § 5–707(b) and (c) of the Economic Development Article, a business entity 2
72556729 operating in an enterprise zone when the designation of the enterprise zone expires may 3
72566730 claim the credits allowed under this section for real property that: 4
72576731
72586732 (i) the business owns, operates, develops, constructs, or 5
72596733 rehabilitates within 5 years after the date the designation of the enterprise zone expired; 6
72606734 and 7
72616735
72626736 (ii) otherwise qualifies for the credits allowed under this section. 8
72636737
72646738 (4) State property tax imposed on real property is not affected by this 9
72656739 section. 10
72666740
72676741 (5) NO NEW PROPERTIES MAY QUALIFY OR BE AWARDE D TAX CREDITS 11
72686742 AFTER JUNE 30, 2025. 12
72696743
72706744 (f) When an enterprise zone is designated by the Secretary of Commerce, the 13
72716745 appropriate governing body shall certify to the Department of Assessments and Taxation: 14
72726746
72736747 (1) the real properties in the enterprise zone that are qualified properties 15
72746748 for each taxable year for which the property tax credit under this section is to be granted; 16
72756749 and 17
72766750
72776751 (2) the date that the real properties became qualified properties. 18
72786752
72796753 (3) NO PROPERTIES MAY BE DESIGNATED AS QUALIF IED PROPERTIES 19
72806754 AFTER JUNE 30, 2025. 20
72816755
72826756 Article – Transportation 21
72836757
72846758 2–802. 22
72856759
72866760 (b) (1) Subject to paragraph (2) of this subsection, when a deposit or payment 23
72876761 is made in accordance with § 9–120(b)(1)(xi) of the State Government Article into the Bus 24
72886762 Rapid Transit Fund established under § 2–802.1 of this subtitle, and there is only one 25
72896763 eligible grantee, then the Department shall award a grant to the eligible grantee equal to 26
72906764 the amount distributed to the Department under § 9–120(b)(1)(xi) of the State Government 27
72916765 Article. 28
72926766
72936767 (2) (i) If there are two eligible grantees, and one eligible grantee is 29
72946768 Montgomery County, the Department shall distribute [$20,000,000] $25,000,000 to 30
72956769 Montgomery County and the remaining amount of the deposit or payment under § 31
72966770 9–120(b)(1)(xi) of the State Government Article to the remaining eligible grantee. 32
7297- 154 HOUSE BILL 352
7298-
7299-
7300-3–216. 1
7301-
7302- (e) (1) Except as otherwise provided in this subsection, this section is effective 2
7303-notwithstanding any other provision of law. 3
7304-
7305- (2) Nothing in this section may adversely affect in any way the security of 4
7306-any of the following bonds while they are outstanding and unpaid: 5
7307-
7308- (i) State highway construction bonds, second issue; 6
7309-
7310- (ii) State highway construction bonds, third issue; 7
7311-
7312- (iii) County highway construction bonds; [or] 8
7313-
7314- (iv) County highway construction bonds, second issue; OR 9
7315-
7316- (V) BUS RAPID TRANSIT BON DS ISSUED WITH FUNDI NG 10
7317-COMMITMENTS FROM THE BUS RAPID TRANSIT FUND ESTABLISHED UNDE R § 11
7318-2–802.1 OF THIS ARTICLE . 12
7319-
7320- (3) It is the intent of the General Assembly that, as long as any of the bonds 13
7321-listed in paragraph (2) of this subsection are outstanding and unpaid: 14
7322-
7323- (i) The sinking fund requirements established for the payment of 15
7324-the principal of and interest on those bonds shall remain unchanged, as if this section had 16
7325-not been enacted; and 17
7326-
7327- (ii) The taxes and revenues pledged to the payment of the principal 18
7328-of and interest on those bonds as they become due and payable may not be repealed, 19
7329-diminished, or applied to any other purpose until: 20
7330-
7331- 1. The bonds and the interest on them have become due and 21
7332-fully paid; or 22
7333-
7334- 2. Adequate and complete provision for payment of the 23
7335-principal and interest has been made. 24
7336-
7337-2–802.1. 25
7338-
7339- (a) In this section, “Fund” means the Bus Rapid Transit Fund. 26
7340-
7341- (b) There is a Bus Rapid Transit Fund. 27
7342-
7343- (c) The purpose of the Fund is to [provide]: 28
7344- HOUSE BILL 352 155
7345-
7346-
7347- (1) PROVIDE grants to eligible grantees, as defined under § 2–802 of this 1
7348-subtitle; AND 2
7349-
7350- (2) MAKE FUNDING COMMITME NTS FOR THE ISSUANCE OF BUS RAPID 3
7351-TRANSIT BONDS . 4
7352-
7353-8–402. 5
7354-
7355- (a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation 6
7356-Trust Fund. 7
7357-
7358- (b) All revenues collected from the following, after deductions provided by law, 8
7359-shall be credited to the Gasoline and Motor Vehicle Revenue Account: 9
7360-
7361- (1) All of the motor vehicle fuel tax; 10
7362-
7363- (2) Except as otherwise provided by law, two–thirds of the REVENUE 11
7364-FROM THE vehicle titling tax, EXCLUDING REVENUE AT TRIBUTABLE TO : 12
7365-
7366- (I) A VEHICLE TITLING TAX RATE IN EXCESS OF 6%; OR 13
7367-
7368- (II) THE VEHICLE TITLING T AX IMPOSED ON RENTAL VEHICLES 14
7369-UNDER § 13–809(C)(1)(II) OF THIS ARTICLE ; 15
7370-
7371- (3) Except for revenues collected under Title 13, Subtitle 9, Parts III and 16
7372-IV of this article, vehicle registration fees; 17
7373-
7374- (4) The revenue disbursed to this Account under § 2–614 of the Tax – 18
7375-General Article; and 19
7376-
7377- (5) 80% of the funds distributed on short–term vehicle rentals under § 20
7378-2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the sales and 21
7379-use tax. 22
7380-
7381- (c) For fiscal year 2020 and each fiscal year thereafter, revenue credited to the 23
7382-Account shall be used as provided in § 3–216 of this article. 24
7383-
7384-13–802. 25
7385-
7386- (a) Except as provided in subsection (b) of this section and § 13–805 of this 26
7387-subtitle, the fee for each certificate of title issued under this title is [$100] $200. 27
7388-
7389- (b) (1) The fee for each certificate of title issued for a rental vehicle is [$50] 28
7390-$100. 29
6771+
6772+3–216. 33
6773+ 142 HOUSE BILL 352
6774+
6775+
6776+ (e) (1) Except as otherwise provided in this subsection, this section is effective 1
6777+notwithstanding any other provision of law. 2
6778+
6779+ (2) Nothing in this section may adversely affect in any way the security of 3
6780+any of the following bonds while they are outstanding and unpaid: 4
6781+
6782+ (i) State highway construction bonds, second issue; 5
6783+
6784+ (ii) State highway construction bonds, third issue; 6
6785+
6786+ (iii) County highway construction bonds; [or] 7
6787+
6788+ (iv) County highway construction bonds, second issue; OR 8
6789+
6790+ (V) BUS RAPID TRANSIT BON DS ISSUED WITH FUNDI NG 9
6791+COMMITMENTS FROM THE BUS RAPID TRANSIT FUND ESTABLISHED UNDE R § 10
6792+2–802.1 OF THIS ARTICLE . 11
6793+
6794+ (3) It is the intent of the General Assembly that, as long as any of the bonds 12
6795+listed in paragraph (2) of this subsection are outstanding and unpaid: 13
6796+
6797+ (i) The sinking fund requirements established for the payment of 14
6798+the principal of and interest on those bonds shall remain unchanged, as if this section had 15
6799+not been enacted; and 16
6800+
6801+ (ii) The taxes and revenues pledged to the payment of the principal 17
6802+of and interest on those bonds as they become due and payable may not be repealed, 18
6803+diminished, or applied to any other purpose until: 19
6804+
6805+ 1. The bonds and the interest on them have become due and 20
6806+fully paid; or 21
6807+
6808+ 2. Adequate and complete provision for payment of the 22
6809+principal and interest has been made. 23
6810+
6811+8–402. 24
6812+
6813+ (a) There is a Gasoline and Motor Vehicle Revenue Account in the Transportation 25
6814+Trust Fund. 26
6815+
6816+ (b) All revenues collected from the following, after deductions provided by law, 27
6817+shall be credited to the Gasoline and Motor Vehicle Revenue Account: 28
6818+
6819+ (1) All of the motor vehicle fuel tax; 29
6820+ HOUSE BILL 352 143
6821+
6822+
6823+ (2) Except as otherwise provided by law, two–thirds of the REVENUE 1
6824+FROM THE vehicle titling tax, EXCLUDING REVENUE AT TRIBUTABLE TO : 2
6825+
6826+ (I) A VEHICLE TITLING TAX RATE IN EXCESS OF 6%; OR 3
6827+
6828+ (II) THE VEHICLE TITLING T AX IMPOSED ON RE NTAL VEHICLES 4
6829+UNDER § 13–809(C)(1)(II) OF THIS ARTICLE ; 5
6830+
6831+ (3) Except for revenues collected under Title 13, Subtitle 9, Parts III and 6
6832+IV of this article, vehicle registration fees; 7
6833+
6834+ (4) The revenue disbursed to this Account under § 2–614 of the Tax – 8
6835+General Article; and 9
6836+
6837+ (5) 80% of the funds distributed on short–term vehicle rentals under § 10
6838+2–1302.1 of the Tax – General Article to the Transportation Trust Fund from the sales and 11
6839+use tax. 12
6840+
6841+ (c) For fiscal year 2020 and each fiscal year thereafter, revenue credited to the 13
6842+Account shall be used as provided in § 3–216 of this article. 14
6843+
6844+13–802. 15
6845+
6846+ (a) Except as provided in subsection (b) of this section and § 13–805 of this 16
6847+subtitle, the fee for each certificate of title issued under this title is [$100] $200. 17
6848+
6849+ (b) (1) The fee for each certificate of title issued for a rental vehicle is [$50] 18
6850+$100. 19
6851+
6852+ (2) The fee for each certificate of title issued for an off–highway 20
6853+recreational vehicle is [$35] $70. 21
6854+
6855+ (3) The fee for each certificate of title issued for a motor scooter or a moped 22
6856+is [$20] $40. 23
6857+
6858+ (4) The fee for each certificate of title issued for a trailer with a gross 24
6859+vehicle weight of 3,000 pounds or less is [$50] $100 if: 25
6860+
6861+ (i) The trailer is transferred to: 26
6862+
6863+ 1. A spouse, child, grandchild, parent, sibling, grandparent, 27
6864+father–in–law, mother–in–law, son–in–law, or daughter–in–law of the transferor; or 28
6865+
6866+ 2. A niece or nephew of the transferor if the transferor is at 29
6867+least 65 years of age at the time of the transfer; and 30
6868+ 144 HOUSE BILL 352
6869+
6870+
6871+ (ii) No money or other valuable consideration is involved in the 1
6872+transfer. 2
6873+
6874+ (5) On the death of a joint owner of a vehicle, the Administration may not 3
6875+charge a fee for a new certificate of title issued for the vehicle to another joint owner who 4
6876+is the surviving spouse. 5
6877+
6878+ (6) On the death of a sole owner of a vehicle, the Administration may not 6
6879+charge a fee for a new certificate of title issued for the vehicle to a surviving spouse if 7
6880+ownership of the vehicle is transferred in accordance with § 13–114 of this title. 8
6881+
6882+ (c) The Administration may not charge a fee for a certificate of title issued for a 9
6883+vehicle that is transferred to a trust or from a trust to one or more beneficiaries in 10
6884+accordance with § 14.5–1001 of the Estates and Trusts Article. 11
6885+
6886+13–809. 12
6887+
6888+ (c) (1) Except as provided in subsection (b)(2) of this section, the tax imposed 13
6889+by this section is [6 percent]: 14
6890+
6891+ (I) EXCEPT AS PROVIDED IN ITEM (II) OF THIS PARAGRAPH , 15
6892+6.8% of the fair market value of the vehicle; OR 16
6893+
6894+ (II) FOR A RENTAL VEHICLE , 3.5% OF THE FAIR MARKET V ALUE 17
6895+OF THE VEHICLE . 18
6896+
6897+ (2) If the vehicle formerly was a vehicle exempt from the tax imposed by 19
6898+this section, the tax shall be reduced by any amount previously paid by the present owner 20
6899+as a sales and use tax on the vehicle under Title 11 of the Tax – General Article. 21
6900+
6901+ (3) (i) If the vehicle was formerly titled and registered in another state 22
6902+and the present owner has paid a sales or excise tax to that state at a rate less than that 23
6903+imposed by this State, then the tax imposed shall apply but at a rate measured by the 24
6904+difference only between the tax rate paid to the other state and the tax rate imposed by this 25
6905+section, if the present owner has not been a Maryland resident for more than 60 days. 26
6906+
6907+ (ii) If the vehicle was formerly titled and registered in another state 27
6908+and the present owner requests to transfer the vehicle in accordance with § 13–810(c)(1) of 28
6909+this subtitle, the Administration shall change or correct the names contained in the 29
6910+certificate of title: 30
6911+
6912+ 1. At the time the excise tax that is credited or imposed 31
6913+under this section is paid and a new title is issued; and 32
6914+
6915+ 2. Without issuing multiple certificates of title or charging 33
6916+additional fees. 34
6917+ HOUSE BILL 352 145
6918+
6919+
6920+ (iii) Except as provided in subsection (b)(2) of this section, the 1
6921+minimum tax imposed under this section shall be $100. 2
6922+
6923+13–810. 3
6924+
6925+ (a) On issuance in this State of an original or subsequent certificate of title for a 4
6926+vehicle, the vehicle is exempt from the excise tax imposed by this part, if it is: 5
6927+
6928+ (24) A vehicle acquired by a religious, charitable, or volunteer organization 6
6929+exempt from taxation under § 501(c) of the Internal Revenue Code, the Department of 7
6930+Human Services, or a local department of social services for the purpose of transferring the 8
6931+vehicle to a Family Investment Program recipient or an individual certified by the 9
6932+Department of Human Services or a local department of social services as eligible for the 10
6933+transfer; OR 11
6934+
6935+ [(25) A rental vehicle; or] 12
6936+
6937+ [(26)] (25) A vehicle that is transferred to a trust or from a trust to one or 13
6938+more beneficiaries in accordance with § 14.5–1001 of the Estates and Trusts Article. 14
6939+
6940+13–936. 15
6941+
6942+ (a) In this section, “historic motor vehicle” means a motor vehicle, including a 16
6943+passenger vehicle, motorcycle, or truck that: 17
6944+
6945+ (1) Is [at least 20 years old] A MODEL YEAR OF 1999 OR EARLIER; 18
6946+
6947+ (2) Has not been substantially altered from the manufacturer’s original 19
6948+design; and 20
6949+
6950+ (3) Meets criteria contained in regulations adopted by the Administration. 21
6951+
6952+ (b) In this section, “historic motor vehicle” does not include a vehicle that has been 22
6953+remanufactured or reconstructed as a replica of an original vehicle. 23
6954+
6955+ (c) If registered with the Administration under this section, every historic motor 24
6956+vehicle is a Class L (historic) vehicle. 25
6957+
6958+ (d) Except as provided in subsection (i) of this section, for each Class L (historic) 26
6959+vehicle, the annual registration fee is: 27
6960+
6961+ (1) On or after July 1, 2024, but before July 1, 2025, $45.50; and 28
6962+
6963+ (2) On or after July 1, 2025, $55.50. 29
6964+ 146 HOUSE BILL 352
6965+
6966+
6967+ (e) In applying for registration of a historic motor vehicle under this section, the 1
6968+owner of the vehicle shall submit with the application a certification that the vehicle for 2
6969+which the application is made: 3
6970+
6971+ (1) Will be maintained for use in exhibitions, club activities, parades, tours, 4
6972+and occasional transportation; and 5
6973+
6974+ (2) Will not be used: 6
6975+
6976+ (i) For general daily transportation; 7
6977+
6978+ (ii) Primarily for the transportation of passengers or property on 8
6979+highways; 9
6980+
6981+ (iii) For employment; 10
6982+
6983+ (iv) For transportation to and from employment or school; or 11
6984+
6985+ (v) For commercial purposes. 12
6986+
6987+ (f) Except as provided in § 13–936.1 of this subtitle, on registration of a vehicle 13
6988+under this section, the Administration shall issue a special, historic motor vehicle 14
6989+registration plate of the size and design that the Administration determines. 15
6990+
6991+ (g) Unless the presence of the equipment was specifically required by a statute of 16
6992+this State as a condition of sale when the vehicle was manufactured, the presence of any 17
6993+specific equipment is not required for the operation of a vehicle registered under this 18
6994+section. 19
6995+
6996+ (h) (1) A vehicle with a model year of 1985 or earlier registered under this 20
6997+section is exempt from any statute that requires vehicle inspections. 21
6998+
6999+ (2) A vehicle registered under this section is exempt from any statute that 22
7000+requires the use and inspection of emission controls. 23
7001+
7002+ (i) (1) For a motor vehicle manufactured at least 60 years prior to the current 24
7003+model year, there is a onetime registration fee of $50.00. 25
7004+
7005+ (2) Registration of a motor vehicle manufactured under this subsection is 26
7006+not transferable to a subsequent owner. 27
7007+
7008+ SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 28
7009+as follows: 29
7010+
7011+Article – Tax – General 30
7012+
7013+2–605.3. 31 HOUSE BILL 352 147
7014+
7015+
7016+
7017+ AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–604, 2–605, 1
7018+2–605.1, AND 2–605.2 OF THIS SUBTITLE , FROM THE REMAINING I NCOME TAX 2
7019+REVENUE FROM INDIVID UALS, THE COMPTROLLER SHALL DIS TRIBUTE 37.5% OF 3
7020+THE INCOME TAX REVEN UE ATTRIBUTABLE TO T HE TAX IMPOSED UNDER § 4
7021+10–105(A)(3) OF THIS ARTICLE TO T HE TRANSPORTATION TRUST FUND. 5
7022+
7023+2–606. 6
7024+
7025+ (a) After making the distributions required under §§ 2–604[, 2–605, and 2–605.1] 7
7026+THROUGH 2–605.3 of this subtitle, from the remaining income tax revenue from 8
7027+individuals, the Comptroller shall distribute to an unallocated individual revenue account 9
7028+the income tax revenue: 10
7029+
7030+ (1) with respect to which an income tax return is not filed; and 11
7031+
7032+ (2) that is attributable to: 12
7033+
7034+ (i) income tax withheld from salary, wages, or other compensation 13
7035+for personal services under Title 10 of this article; or 14
7036+
7037+ (ii) estimated income tax payments by individuals. 15
7038+
7039+10–104. 16
7040+
7041+ (A) The income tax does not apply to the income of: 17
7042+
7043+ (1) a common trust fund, as defined in § 3–501(b) of the Financial 18
7044+Institutions Article; 19
7045+
7046+ (2) except as provided in §§ 10–101(e)(3) of this subtitle and 10–304(2) of 20
7047+this title, an organization that is exempt from taxation under § 408(e)(1) or § 501 of the 21
7048+Internal Revenue Code; 22
7049+
7050+ (3) a financial institution that is subject to the financial institution 23
7051+franchise tax; 24
7052+
7053+ (4) [a person subject to taxation under Title 6 of the Insurance Article; 25
7054+
7055+ (5)] except as provided in § 10–102.1 of this subtitle, a partnership, as 26
7056+defined in § 761 of the Internal Revenue Code; 27
7057+
7058+ [(6)] (5) except as provided in § 10–102.1 of this subtitle and § 10–304(3) 28
7059+of this title, an S corporation; 29
7060+ 148 HOUSE BILL 352
7061+
7062+
7063+ [(7)] (6) except as provided in § 10–304(4) of this title, an investment 1
7064+conduit or a special exempt entity; or 2
7065+
7066+ [(8)] (7) except as provided in § 10–102.1 of this subtitle, a limited 3
7067+liability company as defined under Title 4A of the Corporations and Associations Article to 4
7068+the extent that the company is taxable as a partnership, as defined in § 761 of the Internal 5
7069+Revenue Code. 6
7070+
7071+ (B) THE INCOME TAX DOES N OT APPLY TO INCOME T HAT IS SUBJECT TO 7
7072+TAXATION UNDER TITLE 6 OF THE INSURANCE ARTICLE. 8
7073+
7074+10–105. 9
7075+
7076+ (a) (1) For an individual other than an individual described in paragraph (2) 10
7077+of this subsection, the State income tax rate is: 11
7078+
7079+ (i) [2%] 4.7% of Maryland taxable income of $1 through [$1,000] 12
7080+$100,000; 13
7081+
7082+ (ii) [3% of Maryland taxable income of $1,001 through $2,000; 14
7083+
7084+ (iii) 4% of Maryland taxable income of $2,001 through $3,000; 15
7085+
7086+ (iv) 4.75% of Maryland taxable income of $3,001 through $100,000; 16
7087+
7088+ (v)] 5% of Maryland taxable income of $100,001 through $125,000; 17
7089+
7090+ [(vi)] (III) 5.25% of Maryland taxable income of $125,001 through 18
7091+$150,000; 19
7092+
7093+ [(vii)] (IV) 5.5% of Maryland taxable income of $150,001 through 20
7094+$250,000; [and 21
7095+
7096+ (viii)] (V) 5.75% of Maryland taxable income [in excess of $250,000] 22
7097+OF $250,001 THROUGH $500,000; 23
7098+
7099+ (VI) (IX) 6.25% OF MARYLAND TAXABLE INCO ME OF $500,001 24
7100+THROUGH $1,000,000; AND 25
7101+
7102+ (VII) (X) 6.50% OF MARYLAND TAXABLE INCO ME IN EXCESS OF 26
7103+$1,000,000. 27
7104+
7105+ (2) For spouses filing a joint return or for a surviving spouse or head of 28
7106+household as defined in § 2 of the Internal Revenue Code, the State income tax rate is: 29
7107+ HOUSE BILL 352 149
7108+
7109+
7110+ (i) [2%] 4.7% of Maryland taxable income of $1 through [$1,000] 1
7111+$150,000; 2
7112+
7113+ (ii) [3% of Maryland taxable income of $1,001 through $2,000; 3
7114+
7115+ (iii) 4% of Maryland taxable income of $2,001 through $3,000; 4
7116+
7117+ (iv) 4.75% of Maryland taxable income of $3,001 through $150,000; 5
7118+
7119+ (v)] 5% of Maryland taxable income of $150,001 through $175,000; 6
7120+
7121+ [(vi)] (III) 5.25% of Maryland taxable income of $175,001 through 7
7122+$225,000; 8
7123+
7124+ [(vii)] (IV) 5.5% of Maryland taxable income of $225,001 through 9
7125+$300,000; [and 10
7126+
7127+ (viii)] (V) 5.75% of Maryland taxable income [in excess of $300,000] 11
7128+OF $300,001 THROUGH $600,000; 12
7129+
7130+ (VI) (IX) 6.25% OF MARYLAND TAXABLE I NCOME OF $600,001 13
7131+THROUGH $1,200,000; AND 14
7132+
7133+ (VII) (X) 6.50% OF MARYLAND TAXABLE INCO ME IN EXCESS OF 15
7134+$1,200,000. 16
7135+
7136+ (3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 17
7137+PARAGRAPH , IF THE MARYLAND TAXABLE INCO ME OF AN INDIVIDUAL DESCRIBED 18
7138+IN PARAGRAPH (1) OR (2) OF THIS SUBSECTION I NCLUDES ANY AMOUNT O F NET 19
7139+CAPITAL GAIN, AS DEFINED AND DETER MINED UNDER THE INTERNAL REVENUE 20
7140+CODE, THE STATE INCOME TAX FOR THE INDIVIDUAL IS TH E SUM OF: 21
7141+
7142+ 1. THE RATES SPECIFIED IN PARAGRAPH (1) OR (2) OF 22
7143+THIS SUBSECTION APPLIED TO MARYLAND TAXABLE INCO ME; AND 23
7144+
7145+ 2. AN ADDITIONAL 1% 2% OF THE AMOUNT OF NET 24
7146+CAPITAL GAIN INCLUDE D IN THE INDIVIDUAL ’S MARYLAND TAXABLE INCO ME. 25
7147+
7148+ (II) TO THE EXTENT INCLUDE D IN CALCULATING NET CAPITAL 26
7149+GAIN FOR FEDERAL INC OME TAX PURPOSES , ANY AMOUNT OF CAPITAL GAIN FROM 27
7150+THE SALE OR EXCHANGE OF THE FOLLOWING ASS ETS IS NOT SUBJECT T O THE 28
7151+ADDITIONAL 1% 2% TAX RATE SPECIFIED I N SUBPARAGRAPH (I)2 OF THIS 29
7152+PARAGRAPH : 30
7153+ 150 HOUSE BILL 352
7154+
7155+
7156+ 1. ANY RESIDENTIAL DWEL LING SOLD FOR LESS T HAN 1
7157+$1,500,000 THAT IS THE INDIVIDUAL’S PRIMARY RESIDENCE , INCLUDING THE LAND 2
7158+ON WHICH THE DWELLIN G IS LOCATED AND ANY ACCESSORY DWELLING U NIT 3
7159+ASSOCIATED WITH THE RESIDENCE, IF THE DWELLING IS A SINGLE–FAMILY HOME , A 4
7160+TOWN HOUSE , A ROW HOME , A RESIDENTIAL CONDOM INIUM UNIT, OR A 5
7161+RESIDENTIAL COOPERATIVE U NIT; 6
7162+
7163+ 2. ASSETS HELD IN: 7
7164+
7165+ A. A CASH OR DEFERRED A RRANGEMENT PLAN UNDE R § 8
7166+401(K) OF THE INTERNAL REVENUE CODE; 9
7167+
7168+ B. A TAX–SHELTERED ANNUITY OR CUSTODIAL ACCOUNT 10
7169+UNDER § 403(B) OF THE INTERNAL REVENUE CODE; 11
7170+
7171+ C. A DEFERRED COMPENSATION PLAN UN DER § 457(B) 12
7172+OF THE INTERNAL REVENUE CODE; 13
7173+
7174+ D. AN INDIVIDUAL RETIRE MENT ACCOUNT OR 14
7175+INDIVIDUAL RETIREMEN T ANNUITY UNDER § 408 OF THE INTERNAL REVENUE 15
7176+CODE; 16
7177+
7178+ E. A ROTH INDIVIDUAL RETIR EMENT ACCOUNT UNDER § 17
7179+408A OF THE INTERNAL REVENUE CODE; OR 18
7180+
7181+ F. A DEFINED CONTRIBUTI ON PLAN, A DEFINED BENEFIT 19
7182+PLAN, OR A SIMILAR RETIREM ENT SAVINGS PLAN ; 20
7183+
7184+ 3. CATTLE, HORSES, OR BREEDING LIVESTOC K HELD 21
7185+FOR MORE THAN 12 MONTHS IF, FOR THE TAXABLE YEAR OF THE SALE OR 22
7186+EXCHANGE, MORE THAN 50% OF THE INDIVIDUAL ’S GROSS INCOME FOR T HE 23
7187+TAXABLE YEAR , INCLUDING INCOME FRO M THE SALE OR EXCHAN GE OF CAPITAL 24
7188+ASSETS, IS FROM FARMING OR R ANCHING; 25
7189+
7190+ 4. LAND THAT IS SUBJECT TO A CONSERVATION , 26
7191+AGRICULTURAL , OR FOREST PRESERVATI ON EASEMENT OR THAT WILL BE SUBJECT 27
7192+TO A CONSERVATION , AGRICULTURAL , OR FOREST PRESERVATI ON EASEMENT ON 28
7193+THE SALE OR EXCHANGE OF THE LAND; 29
7194+
7195+ 5. PROPERTY USED IN A T RADE OR BUSINESS , THE COST 30
7196+OF WHICH IS DEDUCTIB LE UNDER § 179 OF THE INTERNAL REVENUE CODE; OR 31
7197+
7198+ 6. AFFORDABLE HOUSI NG OWNED BY A NONPRO FIT 32
7199+ORGANIZATION . 33 HOUSE BILL 352 151
7200+
7201+
7202+
7203+ (4) THE PROVISIONS OF PAR AGRAPH (3) OF THIS SUBSECTION S HALL 1
7204+APPLY FOR TAXABLE YEARS 2025 THROUGH 2028 FOR INDIVIDUALS DESC RIBED IN 2
7205+PARAGRAPH (1) OR (2) OF THIS SUBSECTION W ITH A FEDERAL ADJUST ED GROSS 3
7206+INCOME IN EXCESS OF $350,000. 4
7207+
7208+ (b) The State income tax rate for a [corporation is 8.25% of Maryland taxable 5
7209+income] CORPORATION ’S MARYLAND TAXABLE INCO ME IS: 6
7210+
7211+ (1) FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 31, 2024, 7
7212+BUT BEFORE JANUARY 1, 2027, 8.25%; 8
7213+
7214+ (2) FOR A TAXABLE YEAR BEGIN NING AFTER DECEMBER 31, 2026, 9
7215+BUT BEFORE JANUARY 1, 2028, 8.12%; AND 10
7216+
7217+ (3) FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 31, 2027, 11
7218+7.99%. 12
7219+
7220+10–106. 13
7221+
7222+ (a) (1) Each county shall set, by ordinance or resolution, a county income tax 14
7223+equal to at least 2.25% but not more than [3.20%] 3.30% of an individual’s Maryland 15
7224+taxable income for a taxable year beginning after December 31, 2001. 16
7225+
7226+10–217. 17
7227+
7228+ (a) [(1) (i) Except as otherwise provided in this subsection, an individual 18
7229+may elect to use the standard deduction to compute Maryland taxable income whether or 19
7230+not the individual itemizes deductions on the individual’s federal income tax return in 20
7231+determining federal taxable income. 21
7232+
7233+ (ii) If an individual elects to use the standard deduction on the 22
7234+federal income tax return, the individual may not take any itemized deduction in § 10–218 23
7235+of this subtitle. 24
7236+
7237+ (2) A fiduciary may not use the standard deduction. 25
7238+
7239+ (b) Subject to the limitation in subsection (c) of this section, the standard 26
7240+deduction for an individual is an amount equal to 15% of the individual’s Maryland adjusted 27
7241+gross income. 28
7242+
7243+ (c)] (1) For an individual other than one described in paragraphs (2) and (3) of 29
7244+this subsection, the standard deduction[: 30
7245+
7246+ (i) may not be less than $1,500; and 31
7247+ 152 HOUSE BILL 352
7248+
7249+
7250+ (ii) may not exceed $2,250] IS $5,600 $3,350. 1
7251+
7252+ (2) For an individual described in § 2 of the Internal Revenue Code as a 2
7253+head of household or as a surviving spouse, the standard deduction[: 3
7254+
7255+ (i) may not be less than $3,000; and 4
7256+
7257+ (ii) may not exceed $4,500] IS $11,200 $6,700. 5
7258+
7259+ (3) For spouses on a joint return, the standard deduction[: 6
7260+
7261+ (i) may not be less than $3,000; and 7
7262+
7263+ (ii) may not exceed $4,500] IS $11,200 $6,700. 8
7264+
7265+ [(d)] (B) (C) (1) For each taxable year beginning after December 31, 2018, [each 9
7266+minimum and maximum ] THE standard deduction [limitation] amount specified in 10
7267+subsection [(c)] (A) (B) of this section shall be increased by an amount equal to the product 11
7268+of multiplying the [minimum and maximum] standard deduction [limitation] amount by 12
7269+the cost–of–living adjustment specified in this subsection. 13
7270+
7271+ (2) For purposes of this subsection, the cost–of–living adjustment is the 14
7272+cost–of–living adjustment within the meaning of § 1(f)(3) of the Internal Revenue Code for 15
7273+the calendar year in which a taxable year begins, as determined by the Comptroller, by 16
7274+substituting “calendar year 2017” for “calendar year 2016” in § 1(f)(3)(A) of the Internal 17
7275+Revenue Code. 18
7276+
7277+ (3) If any increase determined under paragraph (1) of this subsection is not 19
7278+a multiple of $50, the increase shall be rounded down to the next lowest multiple of $50. 20
7279+
7280+[10–218. 21
7281+
7282+ (a) Only an individual who itemizes deductions on the individual’s federal income 22
7283+tax return may elect to itemize deductions on the individual’s income tax return. 23
7284+
7285+ (b) An SUBJECT TO SUBSECTION (C) OF THIS SECTION , AN individual who 24
7286+elects to itemize deductions is allowed as a deduction the sum of the individual’s federal 25
7287+itemized deductions: 26
7288+
7289+ (1) limited and reduced as required under the Internal Revenue Code; 27
7290+
7291+ (2) further reduced by any amount deducted under § 170 of the Internal 28
7292+Revenue Code for contributions of a preservation or conservation easement for which a 29
7293+credit is claimed under § 10–723 of this title; and 30
7294+ HOUSE BILL 352 153
7295+
7296+
7297+ (3) further reduced by the amount claimed as taxes on income paid to a 1
7298+state or political subdivision of a state, after subtracting a pro rata portion of the reduction 2
7299+to itemized deductions required under § 68 of the Internal Revenue Code.] 3
7300+
7301+ (C) (1) IN THIS SUBSECTION , “APPLICABLE AMOUNT ” MEANS: 4
7302+
7303+ (I) $100,000 FOR A MARRIED INDIVI DUAL FILING SEPARATE LY; 5
7304+AND 6
7305+
7306+ (II) $200,000 FOR ALL OTHER FILERS . 7
7307+
7308+ (2) THIS SUBSECTION DOES NOT APPLY TO A FIDUC IARY. 8
7309+
7310+ (3) IN THE CASE OF AN IND IVIDUAL WHOSE FEDERA L ADJUSTED 9
7311+GROSS INCOME EXCEEDS THE APPLICABLE AMOUN T, THE AMOUNT OF ITEMIZ ED 10
7312+DEDUCTIONS OTHERWISE ALLOWABLE FOR A TAXA BLE YEAR SHALL BE RE DUCED BY 11
7313+7.5% OF THE EXCESS OF THE FEDERAL ADJUSTED GRO SS INCOME OVER T HE 12
7314+APPLICABLE AMOUNT . 13
7315+
7316+ (4) THIS SUBSECTION SHALL BE APPLIED AFTER THE APPLICATION 14
7317+OF ANY OTHER LIMITAT ION ON THE ALLOWANCE OF ANY ITEMIZED DEDU CTION. 15
7318+
7319+10–219. 16
7320+
7321+ (a) A nonresident may claim and shall include only the part attributable to 17
7322+Maryland, as determined under this section, of: 18
7323+
7324+ (1) the subtractions from federal adjusted gross income under § 10–208 of 19
7325+this subtitle; 20
7326+
7327+ (2) the deduction for exemptions under § 10–211 or § 10–212 of this 21
7328+subtitle; and 22
7329+
7330+ (3) [(i)] the standard deduction under § 10–217 of this subtitle[; or 23
7331+
7332+ (ii) itemized deductions under § 10–218 of this subtitle]. 24
7333+
7334+ (b) Unless the Comptroller requires or allows another method to compute the 25
7335+items listed in subsection (a) of this section, a nonresident shall prorate the items using a 26
7336+fraction: 27
7337+
7338+ (1) the numerator of which is the Maryland adjusted gross income of the 28
7339+nonresident; and 29
7340+
7341+ (2) the denominator of which is the federal adjusted gross income of the 30
7342+nonresident. 31 154 HOUSE BILL 352
7343+
7344+
7345+
7346+10–220. 1
7347+
7348+ (a) An individual who is a resident of the State for only a part of the taxable year 2
7349+may claim and shall include only the part attributable to Maryland, as determined under 3
7350+this section, of: 4
7351+
7352+ (1) the additions to federal adjusted gross income under § 10–204 of this 5
7353+subtitle; 6
7354+
7355+ (2) the subtractions from federal adjusted gross income under §§ 10–207 7
7356+through 10–209 of this subtitle; 8
7357+
7358+ (3) the deduction for exemptions under § 10–211 or § 10–212 of this 9
7359+subtitle; and 10
7360+
7361+ (4) [(i)] the standard deduction under § 10–217 of this subtitle[; or 11
7362+
7363+ (ii) itemized deductions under § 10–218 of this subtitle]. 12
7364+
7365+ (b) Unless the Comptroller requires or allows another method to compute the 13
7366+items listed in subsection (a) of this section, an individual who is a resident for only a part 14
7367+of the taxable year shall prorate the items using a fraction: 15
7368+
7369+ (1) the numerator of which is the number of months in which the individual 16
7370+was a resident; and 17
7371+
7372+ (2) the denominator of which is 12. 18
7373+
7374+ (c) An individual who is a resident for a period of more than 15 days in a month 19
7375+is deemed to be a resident for the full month. 20
7376+
7377+10–751. 21
7378+
7379+ (a) (1) In this section the following words have the meanings indicated. 22
7380+
7381+ (2) “Qualified child” means a dependent of a taxpayer, if the dependent: 23
7382+
7383+ (i) is a dependent for purposes of § 152 of the Internal Revenue Code 24
7384+IN EFFECT ON DECEMBER 31, 2024; and 25
7385+
7386+ (ii) 1. is under the age of 6 years; or 26
7387+
7388+ 2. A. is under the age of 17 years; and 27
7389+
7390+ B. is a child with a disability, as defined under § 8–401 of the 28
7391+Education Article. 29 HOUSE BILL 352 155
7392+
7393+
7394+
7395+ (3) “Taxpayer” means: 1
7396+
7397+ (i) an individual filing an income tax return; or 2
7398+
7399+ (ii) a married couple filing a joint income tax return. 3
7400+
7401+ (b) A taxpayer who is a resident and has federal adjusted gross income [for the 4
7402+taxable year of $15,000 or less may claim a credit against the State income tax for each 5
7403+qualified child in an amount equal to $500] LOWER THAN THE THRES HOLD AMOUNT OF 6
7404+$15,000 MAY CLAIM A CREDIT A GAINST THE STATE INCOME TAX FOR EACH 7
7405+QUALIFIED CHILD IN A N AMOUNT EQUAL TO $500. 8
7406+
7407+ (C) THE AMOUNT OF THE CRE DIT SHALL BE REDUCED BY $50 FOR EACH 9
7408+$1,000, OR FRACTION THEREOF , BY WHICH THE TAXPAYE R’S FEDERAL ADJUSTED 10
7409+GROSS INCOME EXCEEDS THE THRESHOLD AMOUNT , EXCEPT THAT THE REDU CTION 11
7410+CANNOT REDUCE THE CR EDIT BELOW ZERO . 12
7411+
7412+ [(c)] (D) If the credit allowed under this section in any taxable year exceeds the 13
7413+State income tax for that taxable year, the taxpayer may claim a refund in the amount of 14
7414+the excess. 15
7415+
7416+ SECTION 4. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 16
7417+as follows: 17
7418+
7419+Article – Tax – General 18
7420+
7421+2–1302.2. 19
7422+
7423+ After making the distributions required under §§ 2–1301 through 2–1302.1 of this 20
7424+subtitle, of the sales and use tax collected under § 11–104(k) of this article from the sale of 21
7425+cannabis, as defined in § 1–101 of the Alcoholic Beverages and Cannabis Article, the 22
7426+Comptroller quarterly shall distribute: 23
7427+
7428+ (1) 60% 75% OF THE REVENUES AS F OLLOWS: 24
7429+
7430+ [(1)] (I) to the Cannabis Regulation and Enforcement Fund, established 25
7431+under § 36–206 of the Alcoholic Beverages and Cannabis Article, an amount necessary to 26
7432+defray the entire cost of the operations and administrative expenses of the Maryland 27
7433+Cannabis Administration established under Title 36 of the Alcoholic Beverages and 28
7434+Cannabis Article; 29
7435+
7436+ [(2)] (II) after making the distribution required under item [(1)] (I) of this 30
7437+[section] ITEM: 31
73917438 156 HOUSE BILL 352
73927439
73937440
7394- (2) The fee for each certificate of title issued for an off–highway 1
7395-recreational vehicle is [$35] $70. 2
7396-
7397- (3) The fee for each certificate of title issued for a motor scooter or a moped 3
7398-is [$20] $40. 4
7399-
7400- (4) The fee for each certificate of title issued for a trailer with a gross 5
7401-vehicle weight of 3,000 pounds or less is [$50] $100 if: 6
7402-
7403- (i) The trailer is transferred to: 7
7404-
7405- 1. A spouse, child, grandchild, parent, sibling, grandparent, 8
7406-father–in–law, mother–in–law, son–in–law, or daughter–in–law of the transferor; or 9
7407-
7408- 2. A niece or nephew of the transferor if the transferor is at 10
7409-least 65 years of age at the time of the transfer; and 11
7410-
7411- (ii) No money or other valuable consideration is involved in the 12
7412-transfer. 13
7413-
7414- (5) On the death of a joint owner of a vehicle, the Administration may not 14
7415-charge a fee for a new certificate of title issued for the vehicle to another joint owner who 15
7416-is the surviving spouse. 16
7417-
7418- (6) On the death of a sole owner of a vehicle, the Administration may not 17
7419-charge a fee for a new certificate of title issued for the vehicle to a surviving spouse if 18
7420-ownership of the vehicle is transferred in accordance with § 13–114 of this title. 19
7421-
7422- (c) The Administration may not charge a fee for a certificate of title issued for a 20
7423-vehicle that is transferred to a trust or from a trust to one or more beneficiaries in 21
7424-accordance with § 14.5–1001 of the Estates and Trusts Article. 22
7425-
7426-13–809. 23
7427-
7428- (c) (1) Except as provided in subsection (b)(2) of this section, the tax imposed 24
7429-by this section is [6 percent]: 25
7430-
7431- (I) EXCEPT AS PROVIDED IN ITEM (II) OF THIS PARAGRAPH , 26
7432-6.8% 6.5% of the fair market value of the vehicle; OR 27
7433-
7434- (II) FOR A RENTAL VEHICLE , 3.5% OF THE FAIR MARKET V ALUE 28
7435-OF THE VEHICLE . 29
7436-
7437- (2) If the vehicle formerly was a vehicle exempt from the tax imposed by 30
7438-this section, the tax shall be reduced by any amount previously paid by the present owner 31
7439-as a sales and use tax on the vehicle under Title 11 of the Tax – General Article. 32 HOUSE BILL 352 157
7440-
7441-
7442-
7443- (3) (i) If the vehicle was formerly titled and registered in another state 1
7444-and the present owner has paid a sales or excise tax to that state at a rate less than that 2
7445-imposed by this State, then the tax imposed shall apply but at a rate measured by the 3
7446-difference only between the tax rate paid to the other state and the tax rate imposed by this 4
7447-section, if the present owner has not been a Maryland resident for more than 60 days. 5
7448-
7449- (ii) If the vehicle was formerly titled and registered in another state 6
7450-and the present owner requests to transfer the vehicle in accordance with § 13–810(c)(1) of 7
7451-this subtitle, the Administration shall change or correct the names contained in the 8
7452-certificate of title: 9
7453-
7454- 1. At the time the excise tax that is credited or imposed 10
7455-under this section is paid and a new title is issued; and 11
7456-
7457- 2. Without issuing multiple certificates of title or charging 12
7458-additional fees. 13
7459-
7460- (iii) Except as provided in subsection (b)(2) of this section, the 14
7461-minimum tax imposed under this section shall be $100. 15
7462-
7463-13–810. 16
7464-
7465- (a) On issuance in this State of an original or subsequent certificate of title for a 17
7466-vehicle, the vehicle is exempt from the excise tax imposed by this part, if it is: 18
7467-
7468- (24) A vehicle acquired by a religious, charitable, or volunteer organization 19
7469-exempt from taxation under § 501(c) of the Internal Revenue Code, the Department of 20
7470-Human Services, or a local department of social services for the purpose of transferring the 21
7471-vehicle to a Family Investment Program recipient or an individual certified by the 22
7472-Department of Human Services or a local department of social services as eligible for the 23
7473-transfer; OR 24
7474-
7475- [(25) A rental vehicle; or] 25
7476-
7477- [(26)] (25) A vehicle that is transferred to a trust or from a trust to one or 26
7478-more beneficiaries in accordance with § 14.5–1001 of the Estates and Trusts Article. 27
7479-
7480-13–936. 28
7481-
7482- (a) In this section, “historic motor vehicle” means a motor vehicle, including a 29
7483-passenger vehicle, motorcycle, or truck that: 30
7484-
7485- (1) Is [at least 20 years old] A MODEL YEAR OF 1999 OR EARLIER; 31
7441+ [(i)] 1. 35% to the Community Reinvestment and Repair Fund 1
7442+under § 1–322 of the Alcoholic Beverages and Cannabis Article for fiscal years 2024 through 2
7443+2033; 3
7444+
7445+ [(ii)] 2. 5% to counties, which shall be allocated to each county 4
7446+based on the percentage of revenue collected from that county, except that a county shall 5
7447+distribute to a municipality located in the county 50% of the allocation received under this 6
7448+item that is attributable to the sales and use tax revenue generated by a dispensary located 7
7449+in that municipality; 8
7450+
7451+ [(iii)] 3. 5% to the Cannabis Public Health Fund established under 9
7452+§ 13–4505 of the Health – General Article; and 10
7453+
7454+ [(iv)] 4. for fiscal years 2024 through 2028, 5% to the Cannabis 11
7455+Business Assistance Fund established under § 5–1901 of the Economic Development 12
7456+Article; and 13
7457+
7458+ [(3)] (III) any balance remaining after the distributions required under 14
7459+items [(1) and (2)] (I) AND (II) of this [section] ITEM to the General Fund of the State; AND 15
7460+
7461+ (2) 40% 25% OF THE REVENUE TO THE GENERAL FUND OF THE 16
7462+STATE. 17
7463+
7464+2–1302.5. 18
7465+
7466+ AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–1301 THROUGH 19
7467+2–1302.4 OF THIS SUBTITLE , OF THE SALES AND USE TAX COLLECTED UNDER § 20
7468+11–104(L) OF THIS ARTICLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REVENUE 21
7469+TO THE GENERAL FUND OF THE STATE. 22
7470+
7471+2–1303. 23
7472+
7473+ After making the distributions required under §§ 2–1301 through [2–1302.4] 24
7474+2–1302.5 of this subtitle, the Comptroller shall pay: 25
7475+
7476+ (1) revenues from the hotel surcharge into the Dorchester County 26
7477+Economic Development Fund established under § 10–130 of the Economic Development 27
7478+Article; 28
7479+
7480+ (2) to the Blueprint for Maryland’s Future Fund established under § 5–206 29
7481+of the Education Article, the following percentage of the remaining sales and use tax 30
7482+revenues: 31
7483+
7484+ (i) for fiscal year 2023, 9.2%; 32
7485+
7486+ (ii) for fiscal year 2024, 11.0%; 33 HOUSE BILL 352 157
7487+
7488+
7489+
7490+ (iii) for fiscal year 2025, 11.3%; 1
7491+
7492+ (iv) for fiscal year 2026, 11.7%; and 2
7493+
7494+ (v) for fiscal year 2027 and each fiscal year thereafter, 12.1%; and 3
7495+
7496+ (3) the remaining sales and use tax revenue into the General Fund of the 4
7497+State. 5
7498+
7499+11–101. 6
7500+
7501+ (a) In this title the following words have the meanings indicated. 7
7502+
7503+ (C–12) “NAICS” MEANS THE NORTH AMERICAN INDUSTRIAL 8
7504+CLASSIFICATION SYSTEM, UNITED STATES MANUAL, 2022 EDITION, PUBLISHED BY 9
7505+THE UNITED STATES OFFICE OF MANAGEMENT AND BUDGET. 10
7506+
7507+ [(c–12)] (C–13) “Permanent” means perpetual or for an indefinite or unspecified 11
7508+length of time. 12
7509+
7510+ (l) (1) “Taxable price” means the value, in money, of the consideration of any 13
7511+kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the 14
7512+consummation and complete performance of a sale without deduction for any expense or 15
7513+cost, including the cost of: 16
7514+
7515+ (i) any labor or service rendered; 17
7516+
7517+ (ii) any material used; or 18
7518+
7519+ (iii) any property, digital code, or digital product sold. 19
7520+
7521+ (m) “Taxable service” means: 20
7522+
7523+ (1) fabrication, printing, or production of tangible personal property or a 21
7524+digital product by special order; 22
7525+
7526+ (2) commercial cleaning or laundering of textiles for a buyer who is engaged 23
7527+in a business that requires the recurring service of commercial cleaning or laundering of 24
7528+the textiles; 25
7529+
7530+ (3) cleaning of a commercial or industrial building; 26
7531+
7532+ (4) cellular telephone or other mobile telecommunications service; 27
7533+
7534+ (5) “900”, “976”, “915”, and other “900”–type telecommunications service; 28
74867535 158 HOUSE BILL 352
74877536
74887537
7489- (2) Has not been substantially altered from the manufacturer’s original 1
7490-design; and 2
7491-
7492- (3) Meets criteria contained in regulations adopted by the Administration. 3
7493-
7494- (b) In this section, “historic motor vehicle” does not include a vehicle that has been 4
7495-remanufactured or reconstructed as a replica of an original vehicle. 5
7496-
7497- (c) If registered with the Administration under this section, every historic motor 6
7498-vehicle is a Class L (historic) vehicle. 7
7499-
7500- (d) Except as provided in subsection (i) of this section, for each Class L (historic) 8
7501-vehicle, the annual registration fee is: 9
7502-
7503- (1) On or after July 1, 2024, but before July 1, 2025, $45.50; and 10
7504-
7505- (2) On or after July 1, 2025, $55.50. 11
7506-
7507- (e) In applying for registration of a historic motor vehicle under this section, the 12
7508-owner of the vehicle shall submit with the application a certification that the vehicle for 13
7509-which the application is made: 14
7510-
7511- (1) Will be maintained for use in exhibitions, club activities, parades, tours, 15
7512-and occasional transportation; and 16
7513-
7514- (2) Will not be used: 17
7515-
7516- (i) For general daily transportation; 18
7517-
7518- (ii) Primarily for the transportation of passengers or property on 19
7519-highways; 20
7520-
7521- (iii) For employment; 21
7522-
7523- (iv) For transportation to and from employment or school; or 22
7524-
7525- (v) For commercial purposes. 23
7526-
7527- (f) Except as provided in § 13–936.1 of this subtitle, on registration of a vehicle 24
7528-under this section, the Administration shall issue a special, historic motor vehicle 25
7529-registration plate of the size and design that the Administration determines. 26
7530-
7531- (g) Unless the presence of the equipment was specifically required by a statute of 27
7532-this State as a condition of sale when the vehicle was manufactured, the presence of any 28
7533-specific equipment is not required for the operation of a vehicle registered under this 29
7534-section. 30
7538+ (6) custom calling service provided in connection with basic telephone 1
7539+service; 2
7540+
7541+ (7) a telephone answering service; 3
7542+
7543+ (8) pay per view television service; 4
7544+
7545+ (9) credit reporting; 5
7546+
7547+ (10) a security service, including: 6
7548+
7549+ (i) a detective, guard, or armored car service; and 7
7550+
7551+ (ii) a security systems service; 8
7552+
7553+ (11) a transportation service for transmission, distribution, or delivery of 9
7554+electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the 10
7555+sales and use tax; 11
7556+
7557+ (12) a prepaid telephone calling arrangement; [or] 12
7558+
7559+ (13) the privilege given to an individual under § 4–1102 of the Alcoholic 13
7560+Beverages and Cannabis Article to consume wine that is not purchased from or provided 14
7561+by a restaurant, club, or hotel; 15
7562+
7563+ (14) A DATA OR INFORMATIO N TECHNOLOGY SERVICE DESCRIBED 16
7564+UNDER NAICS SECTOR 518, 519, OR 5415; 17
7565+
7566+ (15) A SYSTEM SOFTWARE OR APPLICATION SOFTWARE PUBLISHING 18
7567+SERVICE DESCRIBED UN DER NAICS SECTOR 5132; OR 19
7568+
7569+ (16) THE LICENSING OF MED IA OR SOFTWARE RIGHT S AND OTHER 20
7570+INTELLECTUAL PROPERT Y, INCLUDING: 21
7571+
7572+ (I) LICENSING OF RIGHTS TO PRODUCE AND DISTR IBUTE 22
7573+COMPUTER SOFTWARE PROTE CTED BY COPYRIGHT ; 23
7574+
7575+ (II) LICENSING OF RIGHTS TO USE INTELLECTUAL PROPERTY, 24
7576+INCLUDING INTELLECTU AL PROPERTY PROTECTE D BY TRADEMARK OR CO PYRIGHT; 25
7577+
7578+ (III) LICENSING OF SPORTIN G EVENT BROADCAST AN D OTHER 26
7579+MEDIA RIGHTS; 27
7580+
7581+ (IV) LICENSING OF RIGHTS TO BROAD CAST TELEVISION 28
7582+PROGRAMS; 29
75357583 HOUSE BILL 352 159
75367584
75377585
7538- (h) (1) A vehicle with a model year of 1985 or earlier registered under this 1
7539-section is exempt from any statute that requires vehicle inspections. 2
7540-
7541- (2) A vehicle registered under this section is exempt from any statute that 3
7542-requires the use and inspection of emission controls. 4
7543-
7544- (i) (1) For a motor vehicle manufactured at least 60 years prior to the current 5
7545-model year, there is a onetime registration fee of $50.00. 6
7546-
7547- (2) Registration of a motor vehicle manufactured under this subsection is 7
7548-not transferable to a subsequent owner. 8
7549-
7550- SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 9
7551-as follows: 10
7552-
7553-Article – Tax – General 11
7554-
7555-2–605.3. 12
7556-
7557- AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–604, 2–605, 13
7558-2–605.1, AND 2–605.2 OF THIS SUBTITLE , FROM THE REMAINING I NCOME TAX 14
7559-REVENUE FROM INDIVID UALS, THE COMPTROLLER SHALL DIS TRIBUTE 37.5% OF 15
7560-THE INCOME TAX REVEN UE ATTRIBUTAB LE TO THE TAX IMPOSE D UNDER § 16
7561-10–105(A)(3) OF THIS ARTICLE TO T HE TRANSPORTATION TRUST FUND. 17
7562-
7563-2–606. 18
7564-
7565- (a) After making the distributions required under §§ 2–604[, 2–605, and 2–605.1] 19
7566-THROUGH 2–605.3 of this subtitle, from the remaining income tax revenue from 20
7567-individuals, the Comptroller shall distribute to an unallocated individual revenue account 21
7568-the income tax revenue: 22
7569-
7570- (1) with respect to which an income tax return is not filed; and 23
7571-
7572- (2) that is attributable to: 24
7573-
7574- (i) income tax withheld from salary, wages, or other compensation 25
7575-for personal services under Title 10 of this article; or 26
7576-
7577- (ii) estimated income tax payments by individuals. 27
7578-
7579-10–104. 28
7580-
7581- (A) The income tax does not apply to the income of: 29
7586+ (V) LICENSING OF RIGHTS TO DISTRIBUTE SPECIA LTY 1
7587+PROGRAMMING CONTENT ; AND 2
7588+
7589+ (VI) LICENSING OF RIGHTS TO SYNDICATED MEDIA CONTENT. 3
7590+
7591+11–104. 4
7592+
7593+ (k) The sales and use tax rate for cannabis, as defined in § 1–101 of the Alcoholic 5
7594+Beverages and Cannabis Article is[, for fiscal year 2024 and each fiscal year thereafter, 6
7595+9%]: 7
7596+
7597+ (1) FOR FISCAL YEARS 2024 THROUGH 2026 2025, 9%; AND 8
7598+
7599+ (2) FOR FISCAL YEAR 2027 2026 AND EACH FISCAL YEAR 9
7600+THEREAFTER , 15% 12%. 10
7601+
7602+ (L) (1) THE SALES AND USE TAX FOR A SALE OF A TAXA BLE SERVICE 11
7603+DESCRIBED UNDER § 11–101(M)(14) THROUGH (16) OF THIS SUBTITLE IS 3% OF THE 12
7604+TAXABLE PRICE . 13
7605+
7606+ (2) IF A DIFFERENT RATE F ROM THE RATE SPECIFI ED UNDER 14
7607+PARAGRAPH (1) OF THIS SUBSECTION C OULD BE APPLIED T O A SALE OR USE OF 15
7608+TANGIBLE PERSONAL PR OPERTY, A DIGITAL CODE , A DIGITAL PRODUCT , OR A 16
7609+TAXABLE SERVICE , THE HIGHER RATE SHAL L APPLY TO THE SALE . 17
7610+
7611+11–206. 18
7612+
7613+ [(g) (1) In this subsection, “snack food” means: 19
7614+
7615+ (i) potato chips and sticks; 20
7616+
7617+ (ii) corn chips; 21
7618+
7619+ (iii) pretzels; 22
7620+
7621+ (iv) cheese puffs and curls; 23
7622+
7623+ (v) pork rinds; 24
7624+
7625+ (vi) extruded pretzels and chips; 25
7626+
7627+ (vii) popped popcorn; 26
7628+
7629+ (viii) nuts and edible seeds; or 27
75827630 160 HOUSE BILL 352
75837631
75847632
7585- (1) a common trust fund, as defined in § 3–501(b) of the Financial 1
7586-Institutions Article; 2
7587-
7588- (2) except as provided in §§ 10–101(e)(3) of this subtitle and 10–304(2) of 3
7589-this title, an organization that is exempt from taxation under § 408(e)(1) or § 501 of the 4
7590-Internal Revenue Code; 5
7591-
7592- (3) a financial institution that is subject to the financial institution 6
7593-franchise tax; 7
7594-
7595- (4) [a person subject to taxation under Title 6 of the Insurance Article; 8
7596-
7597- (5)] except as provided in § 10–102.1 of this subtitle, a partnership, as 9
7598-defined in § 761 of the Internal Revenue Code; 10
7599-
7600- [(6)] (5) except as provided in § 10–102.1 of this subtitle and § 10–304(3) 11
7601-of this title, an S corporation; 12
7602-
7603- [(7)] (6) except as provided in § 10–304(4) of this title, an investment 13
7604-conduit or a special exempt entity; or 14
7605-
7606- [(8)] (7) except as provided in § 10–102.1 of this subtitle, a limited 15
7607-liability company as defined under Title 4A of the Corporations and Associations Article to 16
7608-the extent that the company is taxable as a partnership, as defined in § 761 of the Internal 17
7609-Revenue Code. 18
7610-
7611- (B) THE INCOME TAX DOES N OT APPLY TO INCOME T HAT IS SUBJECT TO 19
7612-TAXATION UNDER TITLE 6 OF THE INSURANCE ARTICLE. 20
7613-
7614-10–105. 21
7615-
7616- (a) (1) For an individual other than an individual described in paragraph (2) 22
7617-of this subsection, the State income tax rate is: 23
7618-
7619- (i) [2%] 4.7% of Maryland taxable income of $1 through [$1,000] 24
7620-$100,000; 25
7621-
7622- (ii) [3% of Maryland taxable income of $1,001 through $2,000; 26
7623-
7624- (iii) 4% of Maryland taxable income of $2,001 through $3,000; 27
7625-
7626- (iv) 4.75% of Maryland taxable income of $3,001 through $100,000; 28
7627-
7628- (v)] 5% of Maryland taxable income of $100,001 through $125,000; 29
7633+ (ix) snack mixtures that contain any one or more of the foods listed 1
7634+in items (i) through (viii) of this paragraph. 2
7635+
7636+ (2) The sales and use tax does not apply to the sale of snack food through 3
7637+a vending machine.] 4
7638+
7639+ [(h)] (G) The sales and use tax does not apply to the sale through a vending 5
7640+machine of milk, fresh fruit, fresh vegetables, or yogurt. 6
7641+
7642+11–214.1. 7
7643+
7644+ (b) The sales and use tax does not apply to a sale of precious metal bullion or coins 8
7645+if: 9
7646+
7647+ (1) the sale price is greater than $1,000; AND 10
7648+
7649+ (2) THE SALE OCCURS AT T HE BALTIMORE CONVENTION CENTER. 11
7650+
7651+11–215. 12
7652+
7653+ (a) [The sales and use tax does not apply to a sale of photographic material for 13
7654+use in the production of an item that is used in: 14
7655+
7656+ (1) composition or printing; or 15
7657+
7658+ (2) production of another item used in printing. 16
7659+
7660+ (b)] (1) The sales and use tax does not apply to a sale of art works, electros, 17
7661+electrotypes, hand or machine compositions, lithographic plates or negatives, mats, 18
7662+photoengravings, stereotypes, or typographies: 19
7663+
7664+ (i) to a person engaged in the printing of tangible personal property 20
7665+for sale; and 21
7666+
7667+ (ii) for direct use by the person to produce that property for sale. 22
7668+
7669+ (2) A vendor who sells any item under paragraph (1) of this subsection is 23
7670+not entitled to any exclusion under § 11–101(h)(3)(ii) or (n)(3)(ii) of this title for material 24
7671+that the vendor buys to produce that item. 25
7672+
7673+ [(c)] (B) (1) The sales and use tax does not apply to the printing and sale of 26
7674+newspapers that are distributed by the publisher at no charge. 27
7675+
7676+ (2) A publication is not a newspaper unless it is published and distributed 28
7677+at least once per month and it meets other criteria as defined by the Comptroller. 29
76297678 HOUSE BILL 352 161
76307679
76317680
7632- [(vi)] (III) 5.25% of Maryland taxable income of $125,001 through 1
7633-$150,000; 2
7634-
7635- [(vii)] (IV) 5.5% of Maryland taxable income of $150,001 through 3
7636-$250,000; [and 4
7637-
7638- (viii)] (V) 5.75% of Maryland taxable income [in excess of $250,000] 5
7639-OF $250,001 THROUGH $500,000; 6
7640-
7641- (VI) (IX) 6.25% OF MARYLAND TAXABLE INCO ME OF $500,001 7
7642-THROUGH $1,000,000; AND 8
7643-
7644- (VII) (X) 6.50% OF MARYLAND TAXABLE INCO ME IN EXCESS OF 9
7645-$1,000,000. 10
7646-
7647- (2) For spouses filing a joint return or for a surviving spouse or head of 11
7648-household as defined in § 2 of the Internal Revenue Code, the State income tax rate is: 12
7649-
7650- (i) [2%] 4.7% of Maryland taxable income of $1 through [$1,000] 13
7651-$150,000; 14
7652-
7653- (ii) [3% of Maryland taxable income of $1,001 through $2,000; 15
7654-
7655- (iii) 4% of Maryland taxable income of $2,001 through $3,000; 16
7656-
7657- (iv) 4.75% of Maryland taxable income of $3,001 through $150,000; 17
7658-
7659- (v)] 5% of Maryland taxable income of $150,001 through $175,000; 18
7660-
7661- [(vi)] (III) 5.25% of Maryland taxable income of $175,001 through 19
7662-$225,000; 20
7663-
7664- [(vii)] (IV) 5.5% of Maryland taxable income of $225,001 through 21
7665-$300,000; [and 22
7666-
7667- (viii)] (V) 5.75% of Maryland taxable income [in excess of $300,000] 23
7668-OF $300,001 THROUGH $600,000; 24
7669-
7670- (VI) (IX) 6.25% OF MARYLAND TAXABLE INCO ME OF $600,001 25
7671-THROUGH $1,200,000; AND 26
7672-
7673- (VII) (X) 6.50% OF MARYLAND TAXABLE INCO ME IN EXCESS OF 27
7674-$1,200,000. 28
7675- 162 HOUSE BILL 352
7676-
7677-
7678- (3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 1
7679-PARAGRAPH , IF THE MARYLAND TAXABLE INCOME ADJUSTED GROSS INCOM E OF AN 2
7680-INDIVIDUAL DESCRIBED IN PARAGRAPH (1) OR (2) OF THIS SUBSECTION I NCLUDES 3
7681-ANY AMOUNT OF NET CA PITAL GAIN, AS DEFINED AND DETER MINED UNDER TH E 4
7682-INTERNAL REVENUE CODE, THE STATE INCOME TAX FOR THE INDIVIDUAL IS TH E 5
7683-SUM OF: 6
7684-
7685- 1. THE RATES SPECIFIED IN PARAGRAPH (1) OR (2) OF 7
7686-THIS SUBSECTION APPL IED TO MARYLAND TAXABLE INCO ME; AND 8
7687-
7688- 2. AN ADDITIONAL 1% 2% OF THE AMOUNT OF NET 9
7689-CAPITAL GAIN INCLUDE D IN THE INDIVIDUAL ’S MARYLAND TAXABLE INCOME 10
7690-ADJUSTED GROSS INCOM E. 11
7691-
7692- (II) TO THE EXTENT INCLUDE D IN CALCULATING NET CAPITAL 12
7693-GAIN FOR FEDERAL INC OME TAX PURPOSES , ANY AMOUNT OF CAPITA L GAIN FROM 13
7694-THE SALE OR EXCHANGE OF THE FOLLOWING ASS ETS IS NOT SUBJECT T O THE 14
7695-ADDITIONAL 1% 2% TAX RATE SPECIFIED I N SUBPARAGRAPH (I)2 OF THIS 15
7696-PARAGRAPH: 16
7697-
7698- 1. ANY RESIDENTIAL DWEL LING SOLD FOR LESS T HAN 17
7699-$1,500,000 THAT IS THE INDIVIDU AL’S PRIMARY RESIDENCE , INCLUDING THE LAND 18
7700-ON WHICH THE DWELLIN G IS LOCATED AND ANY ACCESSORY DWELLING U NIT 19
7701-ASSOCIATED WITH THE RESIDENCE, IF THE DWELLING IS A SINGLE–FAMILY HOME , A 20
7702-TOWN HOUSE , A ROW HOME , A RESIDENTIAL CONDOM INIUM UNIT, OR A 21
7703-RESIDENTIAL COOPERAT IVE UNIT; 22
7704-
7705- 2. ASSETS HELD IN: 23
7706-
7707- A. A CASH OR DEFERRED A RRANGEMENT PLAN UNDE R § 24
7708-401(K) OF THE INTERNAL REVENUE CODE; 25
7709-
7710- B. A TAX–SHELTERED ANNUITY OR CUSTODIAL ACCOUNT 26
7711-UNDER § 403(B) OF THE INTERNAL REVENUE CODE; 27
7712-
7713- C. A DEFERRED COMPENSAT ION PLAN UNDER § 457(B) 28
7714-OF THE INTERNAL REVENUE CODE; 29
7715-
7716- D. AN INDIVIDUAL RETIRE MENT ACCOUNT OR 30
7717-INDIVIDUAL RETIREMEN T ANNUITY UNDER § 408 OF THE INTERNAL REVENUE 31
7718-CODE; 32
7719-
7720- E. A ROTH INDIVIDUAL RETIR EMENT ACCOUNT UNDER § 33
7721-408A OF THE INTERNAL REVENUE CODE; OR 34 HOUSE BILL 352 163
7722-
7723-
7724-
7725- F. A DEFINED CONTRIBUTI ON PLAN, A DEFINED BENEFIT 1
7726-PLAN, OR A SIMILAR RETIREM ENT SAVINGS PLAN ; 2
7727-
7728- 3. CATTLE, HORSES, OR BREEDING LIVESTOC K HELD 3
7729-FOR MORE THAN 12 MONTHS IF, FOR THE TAXABLE YEAR OF THE SALE OR 4
7730-EXCHANGE, MORE THAN 50% OF THE INDIVIDUAL ’S GROSS INCOME FOR T HE 5
7731-TAXABLE YEAR , INCLUDING INCOME FRO M THE SALE OR EXCHAN GE OF CAPITAL 6
7732-ASSETS, IS FROM FARMING OR R ANCHING; 7
7733-
7734- 4. LAND THAT IS SUBJECT TO A CONSERVATION , 8
7735-AGRICULTURAL , OR FOREST PRESERVATI ON EASEMENT OR THAT WILL BE SUBJECT 9
7736-TO A CONSERVATION , AGRICULTURAL , OR FOREST PRESERVATI ON EASEMENT ON 10
7737-THE SALE OR EXCHANGE OF THE LAND; 11
7738-
7739- 5. PROPERTY USED IN A T RADE OR BUSINESS , THE COST 12
7740-OF WHICH IS DEDUCTIBLE UNDER § 179 OF THE INTERNAL REVENUE CODE; OR 13
7741-
7742- 6. AFFORDABLE HOUSING O WNED BY A NONPROFIT 14
7743-ORGANIZATION . 15
7744-
7745- (4) THE PROVISIONS OF PAR AGRAPH (3) OF THIS SUBSECTION S HALL 16
7746-APPLY FOR TAXABLE YEARS 2025 THROUGH 2028 FOR INDIVIDUALS DESC RIBED IN 17
7747-PARAGRAPH (1) OR (2) OF THIS SUBSECTION W ITH A FEDERAL ADJUST ED GROSS 18
7748-INCOME IN EXCESS OF $350,000. 19
7749-
7750- (b) The State income tax rate for a [corporation is 8.25% of Maryland taxable 20
7751-income] CORPORATION ’S MARYLAND TAXABLE INCO ME IS: 21
7752-
7753- (1) FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 2024, 22
7754-BUT BEFORE JANUARY 1, 2027, 8.25%; 23
7755-
7756- (2) FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 31, 2026, 24
7757-BUT BEFORE JANUARY 1, 2028, 8.12%; AND 25
7758-
7759- (3) FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 31, 2027, 26
7760-7.99%. 27
7761-
7762-10–106. 28
7763-
7764- (a) (1) Each county shall set, by ordinance or resolution, a county income tax 29
7765-equal to at least 2.25% but not more than [3.20%] 3.30% of an individual’s Maryland 30
7766-taxable income for a taxable year beginning after December 31, 2001. 31
7681+ [(d)] (C) The sales and use tax does not apply to: 1
7682+
7683+ (1) a sale of direct mail advertising literature and mail order catalogues 2
7684+that will be distributed outside the State, and a sale of computerized mailing lists to the 3
7685+extent used for the purpose of providing addresses to which direct mail advertising 4
7686+literature and mail order catalogues will be distributed outside the State; or 5
7687+
7688+ (2) a sale of government documents, publications, records, or copies by the 6
7689+federal or State or a local government or an instrumentality of the federal or State or a 7
7690+local government. 8
7691+
7692+11–219. 9
7693+
7694+ (a) The sales and use tax does not apply to a personal, professional, or insurance 10
7695+service that: 11
7696+
7697+ (1) is not a taxable service; and 12
7698+
7699+ (2) involves a sale as an inconsequential element for which no separate 13
7700+charge is made. 14
7701+
7702+ (b) [The sales and use tax does not apply to a sale of custom computer software, 15
7703+regardless of the method transferred or accessed, or a service relating to custom computer 16
7704+software that: 17
7705+
7706+ (1) would otherwise be taxable under this title; 18
7707+
7708+ (2) is to be used by a specific person; 19
7709+
7710+ (3) (i) is created for that person; or 20
7711+
7712+ (ii) contains standard or proprietary routines requiring significant 21
7713+creative input to customize, configure, or modify the procedures and programs that are 22
7714+necessary to perform the functions required for the software to operate as intended; and 23
7715+
7716+ (4) do not constitute a program, procedure, or documentation that is mass 24
7717+produced and sold to: 25
7718+
7719+ (i) the general public; or 26
7720+
7721+ (ii) persons engaged in a trade, profession, or industry, except as 27
7722+provided in item (3) of this subsection. 28
7723+
7724+ (c)] The sales and use tax does not apply to the sale of an optional computer 29
7725+software maintenance contract if the buyer does not have a right, as part of the contract, to 30
7726+receive at no additional cost software products that are separately priced and marketed by 31
7727+the vendor. 32 162 HOUSE BILL 352
7728+
7729+
7730+
7731+ [(d)] (C) The sales and use tax does not apply to the use of a taxable service 1
7732+obtained by using a prepaid telephone calling arrangement. 2
7733+
7734+ SECTION 5. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 3
7735+as follows: 4
7736+
7737+Article – Tax – General 5
7738+
7739+10–402.1. 6
7740+
7741+ (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 7
7742+INDICATED. 8
7743+
7744+ (2) “COMBINED GROUP ” MEANS A GROUP OF COR PORATIONS: 9
7745+
7746+ (I) THAT IS ENGAGED IN A UNITARY BUSINESS ; 10
7747+
7748+ (II) IN WHICH MORE THAN 50% OF THE VOTING STOCK OF EACH 11
7749+MEMBER IS DIRECTLY O R INDIRECTLY OWNED B Y: 12
7750+
7751+ 1. A COMMON OWNER OR COMMON OWNERS , EITHER 13
7752+CORPORATE OR NONCORP ORATE; OR 14
7753+
7754+ 2. ONE OR MORE MEMBER C ORPORATIONS OF THE 15
7755+GROUP; 16
7756+
7757+ (III) THE MEMBERS OF WHICH ARE SUBJECT TO THE I NCOME TAX 17
7758+OR WOULD BE SUBJECT TO THE INCOME TAX IF DOING BUSINESS IN TH E STATE; AND 18
7759+
7760+ (IV) CONSISTING OF ANY OTHER ME MBERS UNDER THE 19
7761+CIRCUMSTANCES AND TO THE EXTENT PROVIDED IN REGULATIONS ADOPT ED BY 20
7762+THE COMPTROLLER TO PREVEN T THE AVOIDANCE OF T AX OR TO REFLECT CLE ARLY 21
7763+THE INCOME OF ANY ME MBER OF THE COMBINED GROUP FOR ANY PERIOD . 22
7764+
7765+ (3) “COMBINED RET URN” MEANS A TAX RETURN F OR THE COMBINED 23
7766+GROUP CONTAINING INF ORMATION AS PROVIDED IN THIS SECTION OR O THERWISE 24
7767+REQUIRED BY THE COMPTROLLER . 25
7768+
7769+ (4) “UNITARY BUSINESS ” MEANS A SINGLE ECONO MIC ENTERPRISE 26
7770+THAT IS MADE EITHER OF SEPARATE PARTS OF A SINGLE BUSIN ESS ENTITY OR OF A 27
7771+COMMONLY CONTROLLED GROUP OF BUSINESS EN TITIES THAT ARE SUFF ICIENTLY 28
7772+INTERDEPENDENT , INTEGRATED, AND INTERRELATED THR OUGH THEIR ACTIVITIE S 29
7773+SO AS TO PROVIDE MUT UAL BENEFIT THAT PRO DUCES A SHARING OR E XCHANGE OF 30
7774+VALUE AMONG THEM AND A SIGNIFICANT FLOW OF VALU E TO THE SEPARATE PA RTS. 31 HOUSE BILL 352 163
7775+
7776+
7777+
7778+ (B) (1) THE TERM “UNITARY BUSINESS ” SHALL BE CONSTRUED T O THE 1
7779+BROADEST EXTENT ALLO WED UNDER THE U.S. CONSTITUTION. 2
7780+
7781+ (2) A BUSINESS CONDUCTED D IRECTLY OR INDIRECTL Y BY ONE 3
7782+CORPORATION IS A UNI TARY BUSINESS WI TH RESPECT TO THAT P ORTION OF A 4
7783+BUSINESS CONDUCTED B Y ANOTHER CORPORATIO N THROUGH ITS DIRECT OR 5
7784+INDIRECT INTEREST IN A PARTNERSHIP IF THE REQUIREMENTS OF SUBS ECTION 6
7785+(A)(4) OF THIS SECTION ARE SATISFIED, INCLUDING IF THERE I S SYNERGY AND AN 7
7786+EXCHANGE AND FLO W OF VALUE BETWEEN T HE TWO PARTS OF THE BUSINESS AND 8
7787+THE TWO CORPORATIONS ARE MEMBERS OF THE S AME COMMONLY CONTROL LED 9
7788+GROUP. 10
7789+
7790+ (3) A BUSINESS CONDUCTED B Y A PARTNERSHIP SHAL L BE TREATED 11
7791+AS CONDUCTED BY ITS PARTNERS, WHETHER DIRECTLY HEL D OR INDIRECTLY HEL D 12
7792+THROUGH A SERIES OF PARTNERSHIPS , TO THE EXTENT OF THE PARTNER’S 13
7793+DISTRIBUTIVE SHARE O F THE PARTNERSHIP ’S INCOME, REGARDLESS OF THE 14
7794+PERCENTAGE OF THE PA RTNER’S OWNERSHIP INTEREST OR ITS DISTRIBUTIVE OR 15
7795+ANY OTHER SHARE OF P ARTNERSHIP INCOME . 16
7796+
7797+ (C) (1) EXCEPT AS PROVIDED BY AN D SUBJECT TO REGULAT IONS 17
7798+ADOPTED BY THE COMPTROLLER , FOR ALL TAXABLE YEAR S BEGINNING AFTER 18
7799+DECEMBER 31, 2027, A CORPORATION ENGAGE D IN A UNITARY BUSIN ESS SHALL 19
7800+FILE A COMBINED RETU RN, REPORTING AND PAYING TAX ON WORLDWIDE TAX ABLE 20
7801+INCOME AS A COMBINED GROUP , REFLECTING THE AGGRE GATE INCOME TAX 21
7802+LIABILITY OF ALL MEM BERS OF THE COMBINED GROUP THAT ARE ENGAG ED IN A 22
7803+UNITARY BUSINESS . 23
7804+
7805+ (2) THE TAXABLE INCOME OF A CORPORATION REQUIR ED TO FILE 24
7806+UNDER § 10–811(A)(2) OF THIS TITLE IS EQU AL TO THE COMBINED GROUP ’S 25
7807+MARYLAND MODIFIED INC OME AS ADJUSTED UNDE R SUBSECTION (D)(3) OF THIS 26
7808+SECTION. 27
7809+
7810+ (D) (1) THE MARYLAND MODIFIED TAXABLE INCOME OF THE COMBIN ED 28
7811+GROUP EQUALS THE PRODUCT O F: 29
7812+
7813+ (I) THE COMBINED GROUP ’S APPORTIONABLE MARYLAND 30
7814+MODIFIED INCOME , AS DETERMINED UNDER PARAGRAPH (2) OF THIS SUBSECTION 31
7815+AND ADJUSTED UNDER P ARAGRAPH (3) OF THIS SUBSECTION ; AND 32
7816+
7817+ (II) THE COMBINED GROUP ’S MARYLAND APPORTIONMEN T 33
7818+FACTOR, AS DETERMINED UNDER PARAGRAPH (4) OF THIS SUBSECTION . 34
77677819 164 HOUSE BILL 352
77687820
77697821
7770-10–217. 1
7771-
7772- (a) [(1) (i) Except as otherwise provided in this subsection, an individual 2
7773-may elect to use the standard deduction to compute Maryland taxable income whether or 3
7774-not the individual itemizes deductions on the individual’s federal income tax return in 4
7775-determining federal taxable income. 5
7776-
7777- (ii) If an individual elects to use the standard deduction on the 6
7778-federal income tax return, the individual may not take any itemized deduction in § 10–218 7
7779-of this subtitle. 8
7780-
7781- (2) A fiduciary may not use the standard deduction. 9
7782-
7783- (b) Subject to the limitation in subsection (c) of this section, the standard 10
7784-deduction for an individual is an amount equal to 15% of the individual’s Maryland adjusted 11
7785-gross income. 12
7786-
7787- (c)] (1) For an individual other than one described in paragraphs (2) and (3) of 13
7788-this subsection, the standard deduction[: 14
7789-
7790- (i) may not be less than $1,500; and 15
7791-
7792- (ii) may not exceed $2,250] IS $5,600 $3,350. 16
7793-
7794- (2) For an individual described in § 2 of the Internal Revenue Code as a 17
7795-head of household or as a surviving spouse, the standard deduction[: 18
7796-
7797- (i) may not be less than $3,000; and 19
7798-
7799- (ii) may not exceed $4,500] IS $11,200 $6,700. 20
7800-
7801- (3) For spouses on a joint return, the standard deduction[: 21
7802-
7803- (i) may not be less than $3,000; and 22
7804-
7805- (ii) may not exceed $4,500] IS $11,200 $6,700. 23
7806-
7807- [(d)] (B) (C) (1) For each taxable year beginning after December 31, 2018 2025, 24
7808-[each minimum and maximum] THE standard deduction [limitation] amount specified in 25
7809-subsection [(c)] (A) (B) of this section shall be increased by an amount equal to the product 26
7810-of multiplying the [minimum and maximum] standard deduction [limitation] amount by 27
7811-the cost–of–living adjustment specified in this subsection. 28
7812-
7813- (2) For purposes of this subsection, the cost–of–living adjustment is the 29
7814-cost–of–living adjustment within the meaning of § 1(f)(3) of the Internal Revenue Code for 30
7815-the calendar year in which a taxable year begins, as determined by the Comptroller, by 31 HOUSE BILL 352 165
7816-
7817-
7818-substituting “calendar year 2017 2024” for “calendar year 2016” in § 1(f)(3)(A) of the 1
7819-Internal Revenue Code. 2
7820-
7821- (3) If any increase determined under paragraph (1) of this subsection is not 3
7822-a multiple of $50, the increase shall be rounded down to the next lowest multiple of $50. 4
7823-
7824-[10–218. 5
7825-
7826- (a) Only an individual who itemizes deductions on the individual’s federal income 6
7827-tax return may elect to itemize deductions on the individual’s income tax return. 7
7828-
7829- (b) An SUBJECT TO SUBSECTION (C) OF THIS SECTION , AN individual who 8
7830-elects to itemize deductions is allowed as a deduction the sum of the individual’s federal 9
7831-itemized deductions: 10
7832-
7833- (1) limited and reduced as required under the Internal Revenue Code; 11
7834-
7835- (2) further reduced by any amount deducted under § 170 of the Internal 12
7836-Revenue Code for contributions of a preservation or conservation easement for which a 13
7837-credit is claimed under § 10–723 of this title; and 14
7838-
7839- (3) further reduced by the amount claimed as taxes on income paid to a 15
7840-state or political subdivision of a state, after subtracting a pro rata portion of the reduction 16
7841-to itemized deductions required under § 68 of the Internal Revenue Code.] 17
7842-
7843- (C) (1) IN THIS SUBSECTION , “APPLICABLE AMOUNT ” MEANS: 18
7844-
7845- (I) $100,000 FOR A MARRIED INDIVI DUAL FILING SEPARATE LY; 19
7846-AND 20
7847-
7848- (II) $200,000 FOR ALL OTHER FILERS. 21
7849-
7850- (2) THIS SUBSECTION DOES NOT APPLY TO A FIDUC IARY. 22
7851-
7852- (3) IN THE CASE OF AN IND IVIDUAL WHOSE FEDERA L ADJUSTED 23
7853-GROSS INCOME EXCEEDS THE APPLICABLE AMOUN T, THE AMOUNT OF ITEMIZ ED 24
7854-DEDUCTIONS OTHERWISE ALLOWABLE FOR A TAXA BLE YEAR SHALL BE RE DUCED BY 25
7855-7.5% OF THE EXCESS OF THE FEDERAL ADJUSTED GRO SS INCOME OVER THE 26
7856-APPLICABLE AMOUNT . 27
7857-
7858- (4) THIS SUBSECTION SHALL BE APPLIED AFTER THE APPLICATION 28
7859-OF ANY OTHER LIMITAT ION ON THE ALLOWANCE OF ANY ITEMIZED DEDU CTION. 29
7860-
7861-10–219. 30
7822+ (2) (I) SUBJECT TO SUBPARAGR APHS (II) THROUGH (IV) OF THIS 1
7823+PARAGRAPH , THE APPORTIONABLE MARYLAND MODIFIED INC OME OF THE 2
7824+COMBINED GROUP EQUAL S THE SUM OF THE COR PORATION’S AND EACH MEMBER ’S 3
7825+MARYLAND MODIFIED INC OME. 4
7826+
7827+ (II) 1. SUBJECT TO SUBSUBPARA GRAPH 2 OF THIS 5
7828+SUBPARAGRAPH , FOR ANY MEMBER INCORPORATE D IN THE UNITED STATES OR 6
7829+INCLUDED IN A CONSOL IDATED FEDERAL CORPO RATE INCOME TAX RETU RN, THE 7
7830+INCOME TO BE INCLUDE D IN THE TOTAL APPOR TIONABLE INCOME OF T HE 8
7831+COMBINED GROUP IS TH E MARYLAND MODIFIED INC OME AS CALCULATED UN DER § 9
7832+10–304 OF THIS TITLE. 10
7833+
7834+ 2. THE INCOME OF EACH ME MBER SHALL BE 11
7835+CALCULATED ON A SEPA RATE RETURN BASIS AS IF THE MEMBER WERE N OT 12
7836+CONSOLIDATED FOR FED ERAL INCOME TAX PURP OSES. 13
7837+
7838+ (III) 1. FOR ANY MEMBER NOT IN CLUDED UNDER 14
7839+SUBPARAGRAPH (II) OF THIS PARAGRAPH , THE INCOME TO BE INCLUDED I N THE 15
7840+TOTAL INCOME OF THE COMBINED GROUP IS DE TERMINED AS PROVIDED UNDER 16
7841+THIS SUBPARAGRAPH . 17
7842+
7843+ 2. A PROFIT AND LOSS STAT EMENT SHALL BE PREPA RED 18
7844+FOR EACH FOREIGN BRA NCH OR CORPORATION I N THE CURRENCY IN WH ICH THE 19
7845+BOOKS OF ACCOUNT OF THE BRANCH OR CORPORAT ION ARE REGULARLY 20
7846+MAINTAINED. 21
7847+
7848+ 3. THE PROFIT AND LOSS S TATEMENT SHALL BE 22
7849+ADJUSTED TO CONFORM TO GENERALLY ACCEPTE D ACCOUNTING PRINCIP LES AS 23
7850+ADOPTED BY THE U.S. FINANCIAL ACCOUNTING STANDARDS BOARD FOR THE 24
7851+PREPARATION OF THE P ROFIT AND LOSS STATEMENTS , EXCEPT AS MODIFIED B Y 25
7852+REGULATION . 26
7853+
7854+ 4. EXCEPT AS OTHERWISE P ROVIDED BY REGULATIO N, 27
7855+THE PROFIT AND LOSS STATEMENT OF EACH ME MBER OF THE COMBINED GROUP, 28
7856+AND THE APPORTIONMEN T FACTORS RELATED TO EACH STATEMENT , WHETHER 29
7857+UNITED STATES OR FOREIGN, SHALL BE TRANSLATED INTO THE CURRENCY IN 30
7858+WHICH THE PARENT COM PANY MAINTAINS ITS B OOKS AND RECORDS . 31
7859+
7860+ 5. INCOME APPORTIONED TO THE STATE SHALL BE 32
7861+EXPRESSED IN UNITED STATES DOLLARS . 33
7862+
7863+ (IV) IF A UNITARY BUSINESS INCLUDES INCOME FROM A 34
7864+PARTNERSH IP, THE INCOME TO BE INC LUDED IN THE TOTAL I NCOME OF THE 35
7865+COMBINED GROUP EQUAL S THE DIRECT AND IND IRECT DISTRIBUTIVE S HARE OF 36 HOUSE BILL 352 165
7866+
7867+
7868+THE PARTNERSHIP ’S UNITARY BUSINESS I NCOME ALLOCATED TO A NY MEMBER OF 1
7869+THE COMBINED GROUP . 2
7870+
7871+ (3) THE COMBINED GROUP ’S APPORTIONABLE MARYLAND MODIFIED 3
7872+INCOME SHALL BE ADJU STED TO ELIMINATE IN TERCOMPANY TRANSACTI ONS AS 4
7873+DETERMINED UNDER THE INTERNAL REVENUE CODE. 5
7874+
7875+ (4) (I) SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , THE 6
7876+COMBINED GROUP ’S MARYLAND APPORTIONMEN T FACTOR IS A FRACTI ON: 7
7877+
7878+ 1. THE NUMERATOR OF WHI CH IS THE SUM OF THE 8
7879+CORPORATION ’S AND EACH MEMBER ’S MARYLAND FACTORS UNDE R § 10–402 OF 9
7880+THIS SUBTITLE; AND 10
7881+
7882+ 2. THE DENOMINATOR OF W HICH IS THE SUM OF T HE 11
7883+CORPORATION ’S AND EACH MEMBER ’S FACTORS UNDER § 10–402 OF THIS SUBTITLE. 12
7884+
7885+ (II) THE APPORTIONMENT FAC TORS OF PASS –THROUGH 13
7886+ENTITY MEMBERS ARE I NCLUDED IN THE NUMER ATOR UNDER SUBPARAGR APH (I)1 14
7887+OF THIS PARAGRAPH AN D THE DENOMINATOR UN DER SUBPARAGRAPH (I)2 OF THIS 15
7888+PARAGRAPH TO THE EXT ENT OF THE CORPORATI ON’S DIRECT AND INDIREC T 16
7889+DISTRIBUTIVE SHARE O F THAT ENTITY. 17
7890+
7891+ (E) (1) SUBJECT TO REGULATION S ADOPTED BY THE COMPTROLLER , A 18
7892+CORPORATION THAT IS PART OF A COMBINED GROUP MAY ELECT TO DETERMINE ITS 19
7893+INCOME DERIVED FROM OR ATTRIBUTABLE TO T RADE OR BUSINESS IN THE STATE 20
7894+USING THE WATER ’S EDGE METHOD AS DES CRIBED IN THIS SUBSE CTION. 21
7895+
7896+ (2) UNDER THE WATER ’S EDGE METHOD , THE COMBINED GROUP FOR 22
7897+PURPOSES OF THE COMB INED REPORTING METHO D REQUIRED UNDER THI S 23
7898+SECTION SHALL INCLUD E ONLY THE FOLLOWING AFFILIATED ENTITIES : 24
7899+
7900+ (I) CORPORATIONS THAT ARE INCORPORATE D IN THE UNITED 25
7901+STATES, EXCLUDING CORPORATIO NS MAKING AN ELECTIO N UNDER §§ 931 26
7902+THROUGH 934 OF THE INTERNAL REVENUE CODE; 27
7903+
7904+ (II) DOMESTIC INTERNATION AL SALES CORPORATION S, AS 28
7905+DESCRIBED IN §§ 991 THROUGH 994 OF THE INTERNAL REVENUE CODE; 29
7906+
7907+ (III) ANY CORPORATION OTHE R THAN A BANK , REGARDLESS OF 30
7908+THE PLACE WHERE IT I S INCORPORATED , IF THE AVERAGE OF TH E CORPORATION ’S 31
7909+PROPERTY, PAYROLL, AND SALES FACTORS WI THIN THE UNITED STATES IS 20% OR 32
7910+MORE; 33
78627911 166 HOUSE BILL 352
78637912
78647913
7865- (a) A nonresident may claim and shall include only the part attributable to 1
7866-Maryland, as determined under this section, of: 2
7867-
7868- (1) the subtractions from federal adjusted gross income under § 10–208 of 3
7869-this subtitle; 4
7870-
7871- (2) the deduction for exemptions under § 10–211 or § 10–212 of this 5
7872-subtitle; and 6
7873-
7874- (3) [(i)] the standard deduction under § 10–217 of this subtitle[; or 7
7875-
7876- (ii) itemized deductions under § 10–218 of this subtitle]. 8
7877-
7878- (b) Unless the Comptroller requires or allows another method to compute the 9
7879-items listed in subsection (a) of this section, a nonresident shall prorate the items using a 10
7880-fraction: 11
7881-
7882- (1) the numerator of which is the Maryland adjusted gross income of the 12
7883-nonresident; and 13
7884-
7885- (2) the denominator of which is the federal adjusted gross income of the 14
7886-nonresident. 15
7887-
7888-10–220. 16
7889-
7890- (a) An individual who is a resident of the State for only a part of the taxable year 17
7891-may claim and shall include only the part attributable to Maryland, as determined under 18
7892-this section, of: 19
7893-
7894- (1) the additions to federal adjusted gross income under § 10–204 of this 20
7895-subtitle; 21
7896-
7897- (2) the subtractions from federal adjusted gross income under §§ 10–207 22
7898-through 10–209 of this subtitle; 23
7899-
7900- (3) the deduction for exemptions under § 10–211 or § 10–212 of this 24
7901-subtitle; and 25
7902-
7903- (4) [(i)] the standard deduction under § 10–217 of this subtitle[; or 26
7904-
7905- (ii) itemized deductions under § 10–218 of this subtitle]. 27
7906-
7907- (b) Unless the Comptroller requires or allows another method to compute the 28
7908-items listed in subsection (a) of this section, an individual who is a resident for only a part 29
7909-of the taxable year shall prorate the items using a fraction: 30
7910- HOUSE BILL 352 167
7911-
7912-
7913- (1) the numerator of which is the number of months in which the individual 1
7914-was a resident; and 2
7915-
7916- (2) the denominator of which is 12. 3
7917-
7918- (c) An individual who is a resident for a period of more than 15 days in a month 4
7919-is deemed to be a resident for the full month. 5
7920-
7921-10–751. 6
7922-
7923- (a) (1) In this section the following words have the meanings indicated. 7
7924-
7925- (2) “Qualified child” means a dependent of a taxpayer, if the dependent: 8
7926-
7927- (i) is a dependent for purposes of § 152 of the Internal Revenue Code 9
7928-IN EFFECT ON DECEMBER 31, 2024; and 10
7929-
7930- (ii) 1. is under the age of 6 years; or 11
7931-
7932- 2. A. is under the age of 17 years; and 12
7933-
7934- B. is a child with a disability, as defined under § 8–401 of the 13
7935-Education Article. 14
7936-
7937- (3) “Taxpayer” means: 15
7938-
7939- (i) an individual filing an income tax return; or 16
7940-
7941- (ii) a married couple filing a joint income tax return. 17
7942-
7943- (b) A taxpayer who is a resident and has federal adjusted gross income [for the 18
7944-taxable year of $15,000 or less may claim a credit against the State income tax for each 19
7945-qualified child in an amount equal to $500] LOWER THAN THE THRES HOLD AMOUNT OF 20
7946-$15,000 MAY CLAIM A CREDIT A GAINST THE STATE INCOME TAX FOR EACH 21
7947-QUALIFIED CHILD IN AN AMOUNT EQUAL TO $500. 22
7948-
7949- (C) THE AMOUNT OF THE CRE DIT SHALL BE REDUCED BY $50 FOR EACH 23
7950-$1,000, OR FRACTION THEREOF , BY WHICH THE TAXPAYE R’S FEDERAL ADJUSTED 24
7951-GROSS INCOME EXCEEDS THE THRESHOLD AMOUNT , EXCEPT THAT THE REDU CTION 25
7952-CANNOT REDUCE THE CR EDIT BELOW ZERO. 26
7953-
7954- [(c)] (D) If the credit allowed under this section in any taxable year exceeds the 27
7955-State income tax for that taxable year, the taxpayer may claim a refund in the amount of 28
7956-the excess. 29
7957-
7958-10–754. 30 168 HOUSE BILL 352
7959-
7960-
7961-
7962- (a) In this section, “eligible taxpayer” means a resident who, on the last day of the 1
7963-taxable year, is at least 65 years old. 2
7964-
7965- (b) Except as provided in subsection (c) of this section and subject to subsection (d) 3
7966-of this section, an eligible taxpayer may claim a credit against the State income tax in an 4
7967-amount equal to: 5
7968-
7969- (1) $1,000 for an eligible taxpayer, other than an individual described 6
7970-under item (2) of this subsection, whose federal adjusted gross income does not exceed 7
7971-$100,000; or 8
7972-
7973- (2) for spouses filing a joint return or for a surviving spouse or head of 9
7974-household as defined in § 2 of the Internal Revenue Code whose federal adjusted gross 10
7975-income does not exceed $150,000: 11
7976-
7977- (i) except as provided in item (ii) of this item, $1,750; or 12
7978-
7979- (ii) if only one of the individuals filing the joint return is an eligible 13
7980-taxpayer, $1,000. 14
7981-
7982- (c) For a taxable year in which the September General Fund estimate for the 15
7983-current fiscal year in the September Board of Revenue Estimates report issued during the 16
7984-taxable year is more than [7.5%] 3.75% below the March General Fund estimate for the 17
7985-current fiscal year in the March Board of Revenue Estimates report issued in the taxable 18
7986-year, the amount of the credit allowed under subsection (b) of this section is limited to: 19
7987-
7988- (1) $500 for an eligible taxpayer, other than an individual described under 20
7989-item (2) of this subsection, whose federal adjusted gross income is at least $50,000 but does 21
7990-not exceed $100,000; or 22
7991-
7992- (2) for spouses filing a joint return or for a surviving spouse or head of 23
7993-household as defined in § 2 of the Internal Revenue Code whose federal adjusted gross 24
7994-income is at least $100,000 but does not exceed $150,000: 25
7995-
7996- (i) except as provided in item (ii) of this item, $875; or 26
7997-
7998- (ii) if only one of the individuals filing the joint return is an eligible 27
7999-taxpayer, $500. 28
8000-
8001- (d) If the credit allowed under this section in any taxable year exceeds the State 29
8002-income tax for that taxable year, the unused amount of the credit may not be carried over to 30
8003-any other taxable year. 31
8004-
8005- SECTION 4. AND BE IT FURT HER ENACTED, That the Laws of Maryland read 32
8006-as follows: 33
7914+ (IV) EXPORT TRADE CORPORA TIONS, AS DESCRIBED IN §§ 970 1
7915+AND 971 OF THE INTERNAL REVENUE CODE; 2
7916+
7917+ (V) A FOREIGN CORPORATIO N DERIVING GAIN OR L OSS FROM 3
7918+DISPOSITION OF AN IN TEREST IN REAL PROPE RTY IN THE UNITED STATES TO THE 4
7919+EXTENT RECOGNIZED UN DER § 897 OF THE INTERNAL REVENUE CODE; AND 5
7920+
7921+ (VI) UNDER THE CIRCUMSTANCE S AND TO THE EXTENT 6
7922+PROVIDED BY REGULATI ONS THAT THE COMPTROLLER ADOPTS : 7
7923+
7924+ 1. A CORPORATION NOT DE SCRIBED IN ITEMS (I) 8
7925+THROUGH (V) OF THIS PARAGRAPH TO THE EXTENT OF THE CO RPORATION’S INCOME 9
7926+DERIVED FROM OR ATTR IBUTABLE TO SOURCES WITHIN THE UNITED STATES AND 10
7927+THE CORPORATION ’S FACTORS ASSIGNABLE TO A LOCATION WITHIN THE UNITED 11
7928+STATES; OR 12
7929+
7930+ 2. AN AFFILIATED CORPOR ATION THAT IS A 13
7931+CONTROLLED FOREIGN C ORPORATION , AS DEFINED IN § 957 OF THE INTERNAL 14
7932+REVENUE CODE. 15
7933+
7934+ (3) THE USE OF THE WATER’S EDGE METHOD IS SUB JECT TO THE 16
7935+TERMS AND CONDITIONS THAT THE COMPTROLLER REQUIRES BY REGULATION , 17
7936+INCLUDING ANY CONDIT IONS THAT ARE NECESS ARY OR APPROPRIATE T O PREVENT 18
7937+THE AVOIDANCE OF TAX OR TO REFLECT CLEARL Y THE INCOME FOR ANY PERIOD. 19
7938+
7939+ (F) (1) (I) AN ELECTION TO USE TH E WATER’S EDGE METHOD IN 20
7940+ACCORDANCE WITH SUBS ECTION (E) OF THIS SECTION IS E FFECTIVE ONLY IF MAD E 21
7941+ON A TIMELY FILED OR IGINAL RETURN FOR A TAX YEAR BY EVERY ME MBER OF THE 22
7942+UNITARY BUSINESS . 23
7943+
7944+ (II) THE COMPTROLLER SHALL DEV ELOP REGULA TIONS 24
7945+GOVERNING THE IMPACT , IF ANY, ON THE SCOPE OR APPL ICATION OF AN ELECTI ON 25
7946+TO USE THE WATER ’S EDGE METHOD , INCLUDING TERMINATIO N OR DEEMED 26
7947+ELECTION, RESULTING FROM A CHA NGE IN THE COMPOSITI ON OF THE UNITARY 27
7948+BUSINESS, THE COMBINED GROUP , THE TAXPAYER ME MBERS, OR ANY OTHER 28
7949+SIMILAR CHANGE . 29
7950+
7951+ (2) AN ELECTION TO USE TH E WATER’S EDGE METHOD SHALL 30
7952+CONSTITUTE CONSENT T O THE REASONABLE PRO DUCTION OF DOCUMENTS AND 31
7953+TAKING OF DEPOSITION S IN ACCORDANCE WITH THE MARYLAND RULES. 32
7954+
7955+ (3) AT THE DISCRETION OF THE COMPTROLLER, AN ELECTION TO 33
7956+USE THE WATER ’S EDGE METHOD MAY BE DISREGARDED IN PART OR IN WHOLE, AND 34
7957+THE INCOME AND APPOR TIONMENT FACTORS OF ANY MEMBER OF THE TA XPAYER’S 35 HOUSE BILL 352 167
7958+
7959+
7960+UNITARY GROUP MAY BE INCLUDED IN THE COMB INED REPORT WITHOUT REGARD 1
7961+TO THE PROVISIONS OF THIS SECTION, IF ANY MEMBER OF THE UNITARY GROUP 2
7962+FAILS TO COMPLY WITH ANY PROVISION OF THI S SECTION OR IF A PE RSON 3
7963+OTHERWISE NOT INCLUD ED IN THE WATER ’S EDGE COMBINED GROU P WAS AVAILED 4
7964+OF A SUBSTANTIAL OBJ ECTIVE OF AVOIDING STATE INCOME TAX . 5
7965+
7966+ (4) (I) SUBJECT TO SUBPARAGRAPHS (II) THROUGH (IV) OF THIS 6
7967+PARAGRAPH , AN ELECTION TO USE T HE WATER’S EDGE METHOD IS BIN DING FOR 7
7968+AND APPLICABLE TO TH E TAXABLE YEAR IN WH ICH THE ELECTION IS MADE AND ALL 8
7969+TAXABLE YEARS THEREA FTER FOR A PERIOD OF 10 YEARS. 9
7970+
7971+ (II) AN ELECTION TO USE THE WATER ’S EDGE METHOD MAY BE 10
7972+WITHDRAWN OR REINSTI TUTED AFTER WITHDRAW AL, BEFORE THE EXPIRATIO N OF 11
7973+THE 10–YEAR PERIOD, ONLY ON WRITTEN REQU EST FOR REASONABLE C AUSE AND 12
7974+ONLY WITH THE WRITTE N PERMISSION OF THE COMPTROLLER . 13
7975+
7976+ (III) IF THE COMPTROL LER GRANTS A WITHDRA WAL OF THE 14
7977+ELECTION UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , THE COMPTROLLER 15
7978+SHALL IMPOSE REASONA BLE CONDITIONS AS NE CESSARY TO PREVENT T HE EVASION 16
7979+OF TAX OR TO CLEARLY REFLECT INCOME FOR T HE ELECTION PERIOD B EFORE OR 17
7980+AFTER THE WITHDR AWAL. 18
7981+
7982+ (IV) 1. SUBJECT TO SUBSUBPARA GRAPH 2 OF THIS 19
7983+SUBPARAGRAPH , ON THE EXPIRATION OF THE 10–YEAR PERIOD, A TAXPAYER MAY 20
7984+WITHDRAW FROM THE EL ECTION TO USE THE WA TER’S EDGE METHOD . 21
7985+
7986+ 2. THE WITHDRAWAL SHALL BE MADE IN WRITING 22
7987+WITHIN 1 YEAR BEFORE THE EXPIRATION OF THE EL ECTION AND IS BINDIN G FOR A 23
7988+PERIOD OF 10 YEARS, SUBJECT TO THE SAME CONDITIONS AS APPLIE D TO THE 24
7989+ORIGINAL ELECTION . 25
7990+
7991+ 3. IF NO WITHDRAWAL IS P ROPERLY MADE UNDER T HIS 26
7992+SUBPARAGRAPH , THE ELECTION TO USE THE WATER ’S EDGE METHOD SHALL 27
7993+REMAIN IN EFFECT FOR A N ADDITIONAL 10–YEAR PERIOD, SUBJECT TO THE SAME 28
7994+CONDITIONS AS APPLIE D TO THE ORIGINAL EL ECTION. 29
7995+
7996+ (G) (1) THE COMPTROLLER SHALL ADO PT REGULATIONS THAT ARE 30
7997+NECESSARY AND APPROP RIATE TO CARRY OUT T HIS SECTION. 31
7998+
7999+ (2) THE REGULATIONS ADOP TED BY THE COMPTROLLER SHALL BE 32
8000+CONSISTENT WITH THE “PRINCIPLES FOR DETERMINING THE EXISTENCE OF A 33
8001+UNITARY BUSINESS” (REG. IV.1.(B)) OF THE MODEL GENERAL ALLOCATION AND 34
8002+APPORTIONMENT REGULATIONS, AS ADOPTED BY THE MULTISTATE TAX 35
8003+COMMISSION. 36 168 HOUSE BILL 352
8004+
8005+
8006+
8007+10–811. 1
8008+
8009+ (A) (1) [Each member of] EXCEPT AS PROVIDED BY AND SUBJECT TO 2
8010+REGULATIONS ADOPTED BY THE COMPTROLLER , an affiliated group of corporations 3
8011+[shall file a separate income tax return] ENGAGED IN A UNITARY BUSINESS SHALL FILE 4
8012+A COMBINED INCOME TA X RETURN REFLECTING THE AGGREGATE INCOME TAX 5
8013+LIABILITY OF ALL THE MEMBERS OF THE AFFIL IATED GROUP THAT ARE ENGAGED IN 6
8014+A UNITARY BUSINESS . 7
8015+
8016+ (2) THE RETURN REQUIRED U NDER PARAGRAPH (1) OF THIS 8
8017+SUBSECTION SHALL INC LUDE THE INCOME AND APPORTIONMENT FACTOR S 9
8018+DETERMINED UNDER § 10–402.1(D) AND (E) OF THIS TITLE, AND ANY OTHER 10
8019+INFORMATION REQUIRED BY THE COMPTROLLER , FOR ALL MEMBERS OF T HE 11
8020+COMBINED GROUP WHERE VER LOCATED OR DOING BUSINESS. 12
8021+
8022+ (3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 13
8023+PARAGRAPH , THE COMBINED RETURN SHALL BE FILED UNDER TH E NAME AND 14
8024+FEDERAL EMPLOYER IDE NTIFICATION NUMBER O F THE PARENT CORPORA TION IF 15
8025+THE PARENT IS A MEMB ER OF THE COMBINED G ROUP. 16
8026+
8027+ (II) IF THERE IS NO PARENT CORPORATION OR IF TH E PARENT 17
8028+IS NOT A MEMBER OF T HE COMBINED GROUP , THE MEMBERS OF THE COMBINED 18
8029+GROUP SHALL CHOOSE A MEMBER TO FILE THE R ETURN. 19
8030+
8031+ (III) THE FILING MEMBER UND ER SUBPARAGRAPH (I) OR (II) OF 20
8032+THIS PARAGRAPH SHALL CONTINUE TO FILE THE COMBINED RETURN UNLE SS THE 21
8033+FILING MEMBER IS NO LONGER THE PARENT CO RPORATION OR NO LONG ER A 22
8034+MEMBER OF THE COMBIN ED GROUP. 23
8035+
8036+ (4) THE RETURN SHALL BE S IGNED BY A RESPONSIB LE OFFICER OF 24
8037+THE FILING MEMBER ON BEHALF OF THE COMBIN ED GROUP MEMBERS . 25
8038+
8039+ (5) MEMBERS OF THE COMBIN ED GROUP ARE JOINTLY AND 26
8040+SEVERALLY LIABLE FOR THE TAX LIABILITY OF THE COMBINED GROUP INCLUD ED 27
8041+IN THE COMBINED RETU RN. 28
8042+
8043+ (B) (1) THE COMPTROLLER MAY , BY REGULATION , REQUIRE THAT THE 29
8044+COMBINED RETURN INCL UDE THE INCOME AND A SSOCIATED APPORTIONM ENT 30
8045+FACTORS OF ENTITIES THAT ARE NOT INCLUDE D IN THE COMBINED RE PORT BUT 31
8046+THAT ARE MEMB ERS OF A UNITARY BUS INESS IN ORDER TO RE FLECT PROPER 32
8047+APPORTIONMENT OF INC OME OF THE ENTIRE UN ITARY BUSINESS. 33
80078048 HOUSE BILL 352 169
80088049
80098050
8010-Article – Tax – General 1
8011-
8012-2–1302.2. 2
8013-
8014- After making the distributions required under §§ 2–1301 through 2–1302.1 of this 3
8015-subtitle, of the sales and use tax collected under § 11–104(k) of this article from the sale of 4
8016-cannabis, as defined in § 1–101 of the Alcoholic Beverages and Cannabis Article, the 5
8017-Comptroller quarterly shall distribute: 6
8018-
8019- (1) 60% 75% OF THE REVENUES AS F OLLOWS: 7
8020-
8021- [(1)] (I) to the Cannabis Regulation and Enforcement Fund, established 8
8022-under § 36–206 of the Alcoholic Beverages and Cannabis Article, an amount necessary to 9
8023-defray the entire cost of the operations and administrative expenses of the Maryland 10
8024-Cannabis Administration established under Title 36 of the Alcoholic Beverages and 11
8025-Cannabis Article; 12
8026-
8027- [(2)] (II) after making the distribution required under item [(1)] (I) of this 13
8028-[section] ITEM: 14
8029-
8030- [(i)] 1. 35% to the Community Reinvestment and Repair Fund 15
8031-under § 1–322 of the Alcoholic Beverages and Cannabis Article for fiscal years 2024 through 16
8032-2033; 17
8033-
8034- [(ii)] 2. 5% to counties, which shall be allocated to each county 18
8035-based on the percentage of revenue collected from that county, except that a county shall 19
8036-distribute to a municipality located in the county 50% of the allocation received under this 20
8037-item that is attributable to the sales and use tax revenue generated by a dispensary located 21
8038-in that municipality; 22
8039-
8040- [(iii)] 3. 5% to the Cannabis Public Health Fund established under 23
8041-§ 13–4505 of the Health – General Article; and 24
8042-
8043- [(iv)] 4. for fiscal years 2024 through 2028, 5% to the Cannabis 25
8044-Business Assistance Fund established under § 5–1901 of the Economic Development 26
8045-Article; and 27
8046-
8047- [(3)] (III) any balance remaining after the distributions required under 28
8048-items [(1) and (2)] (I) AND (II) of this [section] ITEM to the General Fund of the State; AND 29
8049-
8050- (2) 40% 25% OF THE REVENUE TO TH E GENERAL FUND OF THE 30
8051-STATE. 31
8052-
8053-2–1302.5. 32
8051+ (2) IF THE COMPTROLLER DETERMINE S THAT THE REPORTED 1
8052+INCOME OR LOSS OF A TAXPAYER ENGAGED IN A UNITARY BUSINESS W ITH A MEMBER 2
8053+NOT INCLUDED IN THE COMBINED GROUP REPRE SENTS AN AVOIDANCE O R EVASION 3
8054+OF TAX, THE COMPTROLLER MAY , ON A CASE–BY–CASE BASIS, REQUIRE THAT ALL 4
8055+OR PART OF THE INCOM E AND ASSOCIATED APP ORTIONMENT FACTORS O F THE 5
8056+MEMBER BE INCLUDED I N THE TAXPAYER ’S COMBINED RETURN . 6
8057+
8058+ (3) THE COMPTROLLER MAY REQUIRE : 7
8059+
8060+ (I) THE EXCLUSION OF ONE OR MORE FACTORS , THE 8
8061+INCLUSION OF ONE OR MORE ADDITIONAL FACT ORS, OR THE EMPLOYMENT OF ANY 9
8062+OTHER METHOD THAT WI LL FAIRLY REPRESENT THE TAXPAYER ’S BUSINESS IN THE 10
8063+STATE; OR 11
8064+
8065+ (II) THE EMPLOYMENT OF AN Y OTHER METHOD TO EFFECT UATE 12
8066+A PROPER REFLECTION OF THE TOTAL AMOUNT OF INCOME SUBJECT TO 13
8067+APPORTIONMENT AND AN EQUITABLE ALLOCATION AND APPORTIONMENT OF THE 14
8068+COMBINED GROUP ’S OR ITS MEMBERS ’ INCOME. 15
8069+
8070+ (C) THE COMPTROLLER SHALL ADO PT REGULATIONS THAT ARE 16
8071+NECESSARY AND APPROP RIATE TO CARRY OUT T HIS SECTION. 17
8072+
8073+ SECTION 6. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 18
8074+as follows: 19
8075+
8076+Chapter 397 of the Acts of 2011, as amended by Chapter 425 of the Acts of 2013, 20
8077+Chapter 464 of the Acts of 2014, Chapter 489 of the Acts of 2015, Chapter 23 of 21
8078+the Acts of 2017, Chapter 10 of the Acts of 2018, Chapter 16 of the Acts of 2019, 22
8079+Chapter 538 of the Acts of 2020, and Chapter 103 of the Acts of 2023 23
8080+
8081+ SECTION 16. AND BE IT FURTHER ENACTED, That, in addition to a ny other 24
8082+revenue generated under § 19–214 of the Health – General Article, as amended by this Act: 25
8083+
8084+ (c) (1) For fiscal year 2015 and 2016, the Commission and the Maryland 26
8085+Department of Health shall adopt policies that will provide up to $389,825,000 in special 27
8086+fund revenues from hospital assessment and remittance revenue. 28
8087+
8088+ (2) For fiscal year 2017, the Governor shall reduce the budgeted Medicaid 29
8089+Deficit Assessment by $25,000,000 over the assessment level for the prior year. 30
8090+
8091+ (3) For fiscal year 2018, the budgeted Medicaid Deficit Assessment shall be 31
8092+$364,825,000. 32
8093+
8094+ (4) For fiscal year 2019, the budgeted Medicaid Deficit Assessment shall be 33
8095+$334,825,000. 34
80548096 170 HOUSE BILL 352
80558097
80568098
8057- AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–1301 THROUGH 1
8058-2–1302.4 OF THIS SUBTITLE , OF THE SALES AND USE TAX COLLECTE D UNDER § 2
8059-11–104(L) OF THIS ARTICLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REVENUE 3
8060-TO THE GENERAL FUND OF THE STATE. 4
8061-
8062-2–1303. 5
8063-
8064- After making the distributions required under §§ 2–1301 through [2–1302.4] 6
8065-2–1302.5 of this subtitle, the Comptroller shall pay: 7
8066-
8067- (1) revenues from the hotel surcharge into the Dorchester County 8
8068-Economic Development Fund established under § 10–130 of the Economic Development 9
8069-Article; 10
8070-
8071- (2) to the Blueprint for Maryland’s Future Fund established under § 5–206 11
8072-of the Education Article, the following percentage of the remaining sales and use tax 12
8073-revenues: 13
8074-
8075- (i) for fiscal year 2023, 9.2%; 14
8076-
8077- (ii) for fiscal year 2024, 11.0%; 15
8078-
8079- (iii) for fiscal year 2025, 11.3%; 16
8080-
8081- (iv) for fiscal year 2026, 11.7%; and 17
8082-
8083- (v) for fiscal year 2027 and each fiscal year thereafter, 12.1%; and 18
8084-
8085- (3) the remaining sales and use tax revenue into the General Fund of the 19
8086-State. 20
8087-
8088-11–101. 21
8089-
8090- (a) In this title the following words have the meanings indicated. 22
8091-
8092- (c–1) “Customer tax address” means, with respect to a sale of a digital code [or], 23
8093-digital product, OR TAXABLE SERVICE D ESCRIBED UNDER SUBSE CTION (M)(14) OR 24
8094-(15) OF THIS SECTION : 25
8095-
8096- (1) for a digital code [or], digital product, OR TAXABLE SERVICE 26
8097-DESCRIBED UNDER SUBSECTION (M)(14) OR (15) OF THIS SECTION that is received by 27
8098-a buyer at the business location of the vendor, the address of that business location; 28
8099-
8100- (2) if item (1) of this subsection is not applicable and the primary use 29
8101-location of the digital code [or], digital product, DESCRIBED UNDER SUBS ECTION 30
8102-(M)(14) OR (15) OF THIS SECTION is known by the vendor, that primary use location; 31 HOUSE BILL 352 171
8103-
8104-
8105-
8106- (3) if items (1) and (2) of this subsection are not applicable, the location 1
8107-where the digital code [or], digital product, OR TAXABLE SERVICE D ESCRIBED UNDER 2
8108-SUBSECTION (M)(14) OR (15) OF THIS SECTION is received by the buyer, or by a donee of 3
8109-the buyer that is identified by the buyer, if known to the vendor and maintained in the 4
8110-ordinary course of the vendor’s business; 5
8111-
8112- (4) if items (1) through (3) of this subsection are not applicable, the location 6
8113-indicated by an address for the buyer that is available from the business records of the 7
8114-vendor that are maintained in the ordinary course of business of the vendor’s business, when 8
8115-use of the address does not constitute bad faith; 9
8116-
8117- (5) if items (1) through (4) of this subsection are not applicable, the location 10
8118-indicated by an address for the buyer obtained during the consummation of the sale, 11
8119-including the address of the buyer’s payment instrument, when use of the address does not 12
8120-constitute bad faith; or 13
8121-
8122- (6) if items (1) through (5) of this subsection are not applicable, including a 14
8123-circumstance in which a vendor is without sufficient information to apply those items, one 15
8124-of the following locations, as selected by the vendor, provided that the location is consistently 16
8125-used by the vendor for all sales to which this item applies: 17
8126-
8127- (i) the location in the United States of the headquarters of the 18
8128-vendor’s business; 19
8129-
8130- (ii) the location in the United States where the vendor has the greatest 20
8131-number of employees; or 21
8132-
8133- (iii) the location in the United States from which the vendor makes 22
8134-digital products available for electronic transfer. 23
8135-
8136- (c–5) (1) “End user” means any person who receives or accesses a digital code [or], 24
8137-digital product code, OR TAXABLE SERVICE D ESCRIBED UNDER SUBSE CTION (M)(14) 25
8138-OR (15) OF THIS SECTION for use. 26
8139-
8140- (2) “End user” does not include any person who receives a digital code [or], 27
8141-digital product, OR TAXABLE SERVICE D ESCRIBED UNDER SUBSE CTION (M)(14) OR 28
8142-(15) OF THIS SECTION for further commercial broadcast, rebroadcast, transmission, 29
8143-retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the 30
8144-digital product. 31
8145-
8146- (C–12) “NAICS” MEANS THE NORTH AMERICAN INDUSTRIAL 32
8147-CLASSIFICATION SYSTEM, UNITED STATES MANUAL, 2022 EDITION, PUBLISHED BY 33
8148-THE UNITED STATES OFFICE OF MANAGEMENT AND BUDGET. 34
8149- 172 HOUSE BILL 352
8150-
8151-
8152- [(c–12)] (C–13) “Permanent” means perpetual or for an indefinite or unspecified 1
8153-length of time. 2
8154-
8155- (e–1) (1) “Primary use location” means the street address representative of where 3
8156-the buyer’s use of a digital code [or], digital product, OR TAXABLE SERVICE D ESCRIBED 4
8157-UNDER SUBSECTION (M)(14) OR (15) OF THIS SECTION will primarily occur, as 5
8158-determined by: 6
8159-
8160- (i) the residential street address or a business street address of the 7
8161-actual end user of the digital code [or], digital product, OR TAXABLE SERVICE D ESCRIBED 8
8162-UNDER SUBSECTION (M)(14) OR (15) OF THIS SECTION including, if applicable, the 9
8163-address of a donee of the buyer that is designated by the buyer; or 10
8164-
8165- (ii) if the buyer is not an individual, the location of the buyer’s 11
8166-[employees] END USERS, INCLUDING EMPLOYEES , or equipment that makes use of the 12
8167-digital code [or], digital product, OR TAXABLE SERVICE D ESCRIBED UNDER 13
8168-SUBSECTION (M)(14) OR (15) OF THIS SECTION . 14
8169-
8170- (2) “Primary use location” does not include the location of a person WHO IS 15
8171-NOT ANY END USER OR who uses a digital code [or], digital product, OR TAXABLE 16
8172-SERVICE DESCRIBED UN DER SUBSECTION (M)(14) OR (15) OF THIS SECTION as the 17
8173-purchaser of a separate good or service from the buyer. 18
8174-
8175- (l) (1) “Taxable price” means the value, in money, of the consideration of any 19
8176-kind that is paid, delivered, payable, or deliverable by a buyer to a vendor in the 20
8177-consummation and complete performance of a sale without deduction for any expense or 21
8178-cost, including the cost of: 22
8179-
8180- (i) any labor or service rendered; 23
8181-
8182- (ii) any material used; or 24
8183-
8184- (iii) any property, digital code, or digital product sold. 25
8185-
8186- (m) “Taxable service” means: 26
8187-
8188- (1) fabrication, printing, or production of tangible personal property or a 27
8189-digital product by special order; 28
8190-
8191- (2) commercial cleaning or laundering of textiles for a buyer who is engaged 29
8192-in a business that requires the recurring service of commercial cleaning or laundering of 30
8193-the textiles; 31
8194-
8195- (3) cleaning of a commercial or industrial building; 32
8196-
8197- (4) cellular telephone or other mobile telecommunications service; 33 HOUSE BILL 352 173
8198-
8199-
8200-
8201- (5) “900”, “976”, “915”, and other “900”–type telecommunications service; 1
8202-
8203- (6) custom calling service provided in connection with basic telephone 2
8204-service; 3
8205-
8206- (7) a telephone answering service; 4
8207-
8208- (8) pay per view television service; 5
8209-
8210- (9) credit reporting; 6
8211-
8212- (10) a security service, including: 7
8213-
8214- (i) a detective, guard, or armored car service; and 8
8215-
8216- (ii) a security systems service; 9
8217-
8218- (11) a transportation service for transmission, distribution, or delivery of 10
8219-electricity or natural gas, if the sale or use of the electricity or natural gas is subject to the 11
8220-sales and use tax; 12
8221-
8222- (12) a prepaid telephone calling arrangement; [or] 13
8223-
8224- (13) the privilege given to an individual under § 4–1102 of the Alcoholic 14
8225-Beverages and Cannabis Article to consume wine that is not purchased from or provided 15
8226-by a restaurant, club, or hotel; 16
8227-
8228- (14) A DATA OR INFORMATIO N TECHNOLOGY SERVICE DESCRIBED 17
8229-UNDER NAICS SECTOR 518, 519, OR 5415; OR 18
8230-
8231- (15) A SYSTEM SOFTWARE OR APPLICATION SOFTWARE PUBLISHING 19
8232-SERVICE DESCRIBED UN DER NAICS SECTOR 5132; OR 20
8233-
8234- (16) THE LICENSING OF MED IA OR SOFTWARE RIGHT S AND OTHER 21
8235-INTELLECTUAL PROPERT Y, INCLUDING: 22
8236-
8237- (I) LICENSING OF RIGHTS TO PRODUCE AND DISTR IBUTE 23
8238-COMPUTER SOFTWARE PR OTECTED BY COPYRIGHT ; 24
8239-
8240- (II) LICENSING OF RIGHTS TO USE INTELLECTUAL PROPERTY, 25
8241-INCLUDING INTELLECTU AL PROPERTY PROTECTE D BY TRADEMARK OR CO PYRIGHT; 26
8242-
8243- (III) LICENSING OF SPORTIN G EVENT BROADCAST AN D OTHER 27
8244-MEDIA RIGHTS; 28
8099+ (5) For fiscal year 2020, the budgeted Medicaid Deficit Assessment shall be 1
8100+$309,825,000. 2
8101+
8102+ (6) [Except as provided in paragraph (7) of this subsection, for] FOR fiscal 3
8103+[year 2021, and each fiscal year thereafter] YEARS 2021, 2022, AND 2023, the budgeted 4
8104+Medicaid Deficit Assessment shall be $294,825,000. 5
8105+
8106+ (7) For fiscal year 2024 only, the budgeted Medicaid Deficit Assessment 6
8107+shall be $244,825,000. 7
8108+
8109+ (8) (I) FOR FISCAL YEAR 2025, THE BUDGETED MEDICAID 8
8110+DEFICIT ASSESSMENT SHALL BE $344,825,000. 9
8111+
8112+ (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 10
8113+THEREAFTER , THE BUDGETED MEDICAID DEFICIT ASSESSMENT SHALL BE 11
8114+$394,825,000. 12
8115+
8116+ (III) THE COMMISSION AND THE MARYLAND DEPARTMENT OF 13
8117+HEALTH MAY ADOPT AN A LTERNATIVE METHOD TO ACHIEVE THE EQUIVALE NT 14
8118+AMOUNT OF REVENUE AC ROSS THE 2 YEARS BY THE END OF FISCAL YEAR 2026. 15
8119+
8120+ [(8)] (9) To the extent that the Commission takes other actions that 16
8121+reduce Medicaid costs, those savings shall also be used to reduce the budgeted Medicaid 17
8122+Deficit Assessment. 18
8123+
8124+ [(9)] (10) To the maximum extent possible, the Commission and the 19
8125+Maryland Department of Health shall adopt policies that preserve the State’s Medicare 20
8126+waiver. 21
8127+
8128+Chapter 260 of the Acts of 2023 22
8129+
8130+ SECTION 2. AND BE IT FURTHER ENACTED, That, for fiscal year 2025, the 23
8131+Governor [shall] MAY include in the annual budget bill an appropriation of $12,000,000 to 24
8132+the 9–8–8 Trust Fund established under § 7.5–5A–02 of the Health – General Article. 25
8133+
8134+Chapter 261 of the Acts of 2023 26
8135+
8136+ SECTION 2. AND BE IT FURTHER ENACTED, That, for fiscal year 2025, the 27
8137+Governor [shall] MAY include in the annual budget bill an appropriation of $12,000,000 to 28
8138+the 9–8–8 Trust Fund established under § 7.5–5A–02 of the Health – General Article. 29
8139+
8140+Chapter 275 of the Acts of 2023 30
8141+
8142+ [SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 31
8143+That the Maryland Department of Health shall apply to the Substance Abuse and Mental 32
8144+Health Services Administration at the Center for Mental Health Services for federal 33 HOUSE BILL 352 171
8145+
8146+
8147+planning, development, and implementation grant funds related to certified community 1
8148+behavioral health clinics for fiscal year 2025.] 2
8149+
8150+ [SECTION 2. AND BE IT FURTHER ENACTED That the Maryland Department of 3
8151+Health shall apply to the Substance Abuse and Mental Health Services Administration at 4
8152+the Center for Mental Health Services for inclusion in the state certified community 5
8153+behavioral health clinic demonstration program for fiscal year 2026.] 6
8154+
8155+Chapter 717 of the Acts of 2024 7
8156+
8157+ SECTION 8. AND BE IT FURTHER ENACTED, That, notwithstanding any other 8
8158+provision of law, and unless inconsistent with a federal law, grant agreement, or other 9
8159+federal requirement, or with the terms of a gift or settlement agreement, for fiscal years 10
8160+2024 through 2028, net interest on all State money allocated by the State Treasurer under 11
8161+§ 6–226 of the State Finance and Procurement Article to special funds or accounts, and 12
8162+otherwise entitled to receive interest earnings, as accounted for by the Comptroller, shall 13
8163+accrue to the General Fund of the State, with the exception of the following funds: 14
8164+
8165+ [(42) Strategic Energy Investment Fund;] 15
8166+
8167+ SECTION 9. AND BE IT FURTHER ENACTED, That, notwithstanding any other 16
8168+provision of law, on or before June 30, 2025, the Governor may transfer to the General Fund 17
8169+[$60,000,000] $80,000,000 from the reserve account established by the State to pay 18
8170+unemployment compensation benefits for State employees. 19
8171+
8172+ SECTION 7. AND BE IT FURTHER ENACTED, That Section(s) 24 –204(d) of 20
8173+Article – Education of the Annotated Code of Maryland be repealed. 21
8174+
8175+ SECTION 8. AND BE IT FURTHER ENACTED, That Section(s) 7 –717 of Article – 22
8176+Health – General of the Annotated Code of Maryland be repealed. 23
8177+
8178+ SECTION 9. 7. AND BE IT FURTHER ENACTED, That Section(s) 16 –503 of 24
8179+Article – Local Government of the Annotated Code of Maryland be repealed. 25
8180+
8181+ SECTION 10. AND BE IT FURTHER ENACTED, That Section(s) 2–701 and 2–702 26
8182+and the subtitle “Subtitle 7. Inheritance Tax Revenue Distribution” and 7–201 through 27
8183+7–234 and the subtitle “Subtitle 2. Inheritance Tax” of Article – Tax – General of the 28
8184+Annotated Code of Maryland be repealed. 29
8185+
8186+ SECTION 11. AND BE IT FURTHER ENACTED, That Section(s) 10 –702 of 30
8187+Article – Tax – General of the Annotated Code of Maryland be repealed. 31
8188+
8189+ SECTION 12. 8. AND BE IT FURTHER ENACTED, That, notwithstanding Section 32
8190+8 of Chapter 717 of the Acts of the General Assembly of 2024 or any other provision of law, 33
8191+on or before June 30, 2025, the Governor may transfer to the General Fund the fiscal year 34
8192+2025 interest earnings from the Strategic Energy Investment Fund established under § 35
8193+9–20B–05 of the State Government Article. 36 172 HOUSE BILL 352
8194+
8195+
8196+
8197+ SECTION 13. 9. AND BE IT FURTHER ENACTED, That, notwithstanding any 1
8198+other provision of law, on or before June 30, 2025, the Governor may transfer to the General 2
8199+Fund $203,365,440 from the Dedicated Purpose Account established under § 7–310 of the 3
8200+State Finance and Procurement Article, including: 4
8201+
8202+ (1) $63,478,440 for cybersecurity; 5
8203+
8204+ (2) $62,887,000 in capital pay–as–you–go funds for construction of a new 6
8205+State veterans home; 7
8206+
8207+ (3) $25,000,000 in capital pay–as–you–go funds for the University of 8
8208+Maryland Medical System Comprehensive Cancer and Organ Transplant Center; 9
8209+
8210+ (4) $20,000,000 for the relocation of State agencies out of State Center; 10
8211+
8212+ (5) $11,000,000 in capital pay–as–you–go funds for Department of Natural 11
8213+Resources critical maintenance; 12
8214+
8215+ (6) $10,000,000 in capital pay–as–you–go funds for Morgan State 13
8216+University deferred maintenance and site improvements; 14
8217+
8218+ (7) $6,000,000 in funding to implement Chapter 464 of the Acts of the 15
8219+General Assembly of 2022 (End the Wait Act); and 16
8220+
8221+ (8) $5,000,000 in capital pay–as–you–go funds for Baltimore City 17
8222+Community College deferred maintenance. 18
8223+
8224+ SECTION 14. 10. AND BE IT FURTHER ENACTED, That, notwithstanding any 19
8225+other provision of law, on or before June 30, 2025, the Governor may transfer to the General 20
8226+Fund the following: 21
8227+
8228+ (1) $150,000,000 $230,000,000 from the Renewable Portfolio Standard / 22
8229+ACP Account of the Strategic Energy Investment Fund established under § 9–20B–05 of 23
8230+the State Government Article; 24
8231+
8232+ (2) $9,000,000 from the Resilient Maryland Rev olving Loan Fund 25
8233+established under § 14–110.4 of the Public Safety Article; 26
8234+
8235+ (3) $7,000,000 from the Maryland Police Training and Standards 27
8236+Commission Fund established under § 3–206.1 of the Public Safety Article; 28
8237+
8238+ (4) $6,000,000 from the Maryland Innovation Investment Tax Credit 29
8239+Reserve Fund established under § 10–733 of the Tax – General Article; 30
8240+ HOUSE BILL 352 173
8241+
8242+
8243+ (5) $5,000,000 from the Securities Act Registration Fund established under 1
8244+§ 11–208 of the Corporations and Associations Article Mortgage Loan Servicing Practices 2
8245+Settlement Fund established under § 7–328 of the State Finance and Procurement Article; 3
8246+
8247+ (6) $4,900,000 from the Maryland Violence Intervention and Prevention 4
8248+Program Fund established under § 4–902 of the Public Safety Article; and 5
8249+
8250+ (7) $4,300,000 from the More Jobs for Marylanders Tax Credit Reserve 6
8251+Fund established under § 10–741 of the Tax – General Article; and 7
8252+
8253+ (8) $4,000,000 from the Rape Kit Testing Grant Fund established under § 8
8254+4–401 of the Public Safety Article. 9
8255+
8256+ SECTION 15. AND BE IT FURTHER ENACTED, That, notwithstanding any other 10
8257+provision of law, including Chapter 716 of the Acts of the General Assembly of 2024, 11
8258+authorization is hereby provided to the Maryland Department of Health to transfer funds 12
8259+amongst budgetary programs in the Department with an approved budget amendment for 13
8260+fiscal years 2025 and 2026. 14
8261+
8262+ SECTION 16. 11. AND BE IT FURTHER ENACTED, That, notwithstanding any 15
8263+other provision of law, the Governor may appropriate to the Department of Natural 16
8264+Resources up to $16,400,000 from the Program Open Space State land acquisition fund 17
8265+balance for operating expenses in the Maryland Park Service in fiscal year 2026 only. 18
8266+
8267+ SECTION 17. 12. AND BE IT FURTHER ENACTED, That, notwithstanding any 19
8268+other provision of law, on or before June 30, 2026, the Governor may transfer to the General 20
8269+Fund $10,000,000 $13,100,000 from the Maternal and Child Health Population Health 21
8270+Improvement Fund established under § 19–210 of the Health – General Article. 22
8271+
8272+ SECTION 18. 13. AND BE IT FURTHER ENACTED, That, notwithstanding any 23
8273+other provision of law, on or before June 30, 2026, the Governor may transfer to the 24
8274+Behavioral Health Administration within the Maryland Department of Health the 25
8275+following: 26
8276+
8277+ (1) $96,654 from the Kidney Disease Fund established under § 13–310.1 of 27
8278+the Health – General Article; 28
8279+
8280+ (2) (1) $1,570,750 from the State Board of Physicians Fund established under 29
8281+§ 14–207 of the Health Occupations Article; 30
8282+
8283+ (3) (2) $720,938 $837,313 from the State Board of Examiners for Audiologists, 31
8284+Hearing Aid Dispensers, Speech–Language Pathologists, and Music Therapists Fund 32
8285+established under § 2–206 of the Health Occupations Article; 33
8286+
8287+ (4) $408,218 from the State Board of Social Work Examiners Fund 34
8288+established under § 19–206 of the Health – Occupations Article; 35
82458289 174 HOUSE BILL 352
82468290
82478291
8248- (IV) LICENSING OF RIGHTS TO BROADCAST TELEVIS ION 1
8249-PROGRAMS; 2
8250-
8251- (V) LICENSING OF RIGHTS TO DISTRIBUTE S PECIALTY 3
8252-PROGRAMMING CONTENT ; AND 4
8253-
8254- (VI) LICENSING OF RIGHTS TO SYNDICATED MEDIA CONTENT. 5
8255-
8256-11–103. 6
8257-
8258- (a) A rebuttable presumption exists that any sale in the State is subject to the sales 7
8259-and use tax imposed under § 11–102(a)(1) of this subtitle. 8
8260-
8261- (b) The person required to pay the sales and use tax has the burden of proving that 9
8262-a sale in the State is not subject to the sales and use tax. 10
8263-
8264- (c) The retail sale of a digital code [or], digital product, OR TAXABLE SERVICE 11
8265-DESCRIBED UNDER § 11–101(M)(14) OR (15) OF THIS SUBTITLE shall be presumed to 12
8266-be made in the state in which the customer tax address is located. 13
8267-
8268-11–104. 14
8269-
8270- (k) The sales and use tax rate for cannabis, as defined in § 1–101 of the Alcoholic 15
8271-Beverages and Cannabis Article is[, for fiscal year 2024 and each fiscal year thereafter, 16
8272-9%]: 17
8273-
8274- (1) FOR FISCAL YEARS 2024 THROUGH 2026 2025, 9%; AND 18
8275-
8276- (2) FOR FISCAL YEAR 2027 2026 AND EACH FISCAL YEAR 19
8277-THEREAFTER , 15% 12%. 20
8278-
8279- (L) (1) THE SALES AND USE TAX FOR A SALE OF A TAXA BLE SERVICE 21
8280-DESCRIBED UNDER § 11–101(M)(14) THROUGH (16) AND (15) OF THIS SUBTITLE IS 22
8281-3% OF THE TAXABLE PRICE . 23
8282-
8283- (2) IF A DIFFERENT RATE F ROM THE RATE SPECIFI ED UNDER 24
8284-PARAGRAPH (1) OF THIS SUBSECTION C OULD BE APPL IED TO A SALE OR USE OF 25
8285-TANGIBLE PERSONAL PR OPERTY, A DIGITAL CODE , A DIGITAL PRODUCT , OR A 26
8286-TAXABLE SERVICE , THE HIGHER RATE SHAL L APPLY TO THE SALE . 27
8287-
8288-11–206. 28
8289-
8290- [(g) (1) In this subsection, “snack food” means: 29
8291-
8292- (i) potato chips and sticks; 30 HOUSE BILL 352 175
8293-
8294-
8295-
8296- (ii) corn chips; 1
8297-
8298- (iii) pretzels; 2
8299-
8300- (iv) cheese puffs and curls; 3
8301-
8302- (v) pork rinds; 4
8303-
8304- (vi) extruded pretzels and chips; 5
8305-
8306- (vii) popped popcorn; 6
8307-
8308- (viii) nuts and edible seeds; or 7
8309-
8310- (ix) snack mixtures that contain any one or more of the foods listed 8
8311-in items (i) through (viii) of this paragraph. 9
8312-
8313- (2) The sales and use tax does not apply to the sale of snack food through 10
8314-a vending machine.] 11
8315-
8316- [(h)] (G) The sales and use tax does not apply to the sale through a vending 12
8317-machine of milk, fresh fruit, fresh vegetables, or yogurt. 13
8318-
8319-11–214.1. 14
8320-
8321- (b) The sales and use tax does not apply to a sale of precious metal bullion or coins 15
8322-if: 16
8323-
8324- (1) the sale price is greater than $1,000; AND 17
8325-
8326- (2) THE SALE OCCURS AT T HE BALTIMORE CONVENTION CENTER. 18
8327-
8328-11–215. 19
8329-
8330- (a) [The sales and use tax does not apply to a sale of photographic material for 20
8331-use in the production of an item that is used in: 21
8332-
8333- (1) composition or printing; or 22
8334-
8335- (2) production of another item used in printing. 23
8336-
8337- (b)] (1) The sales and use tax does not apply to a sale of art works, electros, 24
8338-electrotypes, hand or machine compositions, lithographic plates or negatives, mats, 25
8339-photoengravings, stereotypes, or typographies: 26
8340- 176 HOUSE BILL 352
8341-
8342-
8343- (i) to a person engaged in the printing of tangible personal property 1
8344-for sale; and 2
8345-
8346- (ii) for direct use by the person to produce that property for sale. 3
8347-
8348- (2) A vendor who sells any item under paragraph (1) of this subsection is 4
8349-not entitled to any exclusion under § 11–101(h)(3)(ii) or (n)(3)(ii) of this title for material 5
8350-that the vendor buys to produce that item. 6
8351-
8352- [(c)] (B) (1) The sales and use tax does not apply to the printing and sale of 7
8353-newspapers that are distributed by the publisher at no charge. 8
8354-
8355- (2) A publication is not a newspaper unless it is published and distributed 9
8356-at least once per month and it meets other criteria as defined by the Comptroller. 10
8357-
8358- [(d)] (C) The sales and use tax does not apply to: 11
8359-
8360- (1) a sale of direct mail advertising literature and mail order catalogues 12
8361-that will be distributed outside the State, and a sale of computerized mailing lists to the 13
8362-extent used for the purpose of providing addresses to which direct mail advertising 14
8363-literature and mail order catalogues will be distributed outside the State; or 15
8364-
8365- (2) a sale of government documents, publications, records, or copies by the 16
8366-federal or State or a local government or an instrumentality of the federal or State or a 17
8367-local government. 18
8368-
8369-11–219. 19
8370-
8371- (a) The sales and use tax does not apply to a personal, professional, or insurance 20
8372-service that: 21
8373-
8374- (1) is not a taxable service; and 22
8375-
8376- (2) involves a sale as an inconsequential element for which no separate 23
8377-charge is made. 24
8378-
8379- (b) [The sales and use tax does not apply to a sale of custom computer software, 25
8380-regardless of the method transferred or accessed, or a service relating to custom computer 26
8381-software that: 27
8382-
8383- (1) would otherwise be taxable under this title; 28
8384-
8385- (2) is to be used by a specific person; 29
8386-
8387- (3) (i) is created for that person; or 30
8388- HOUSE BILL 352 177
8389-
8390-
8391- (ii) contains standard or proprietary routines requiring significant 1
8392-creative input to customize, configure, or modify the procedures and programs that are 2
8393-necessary to perform the functions required for the software to operate as intended; and 3
8394-
8395- (4) do not constitute a program, procedure, or documentation that is mass 4
8396-produced and sold to: 5
8397-
8398- (i) the general public; or 6
8399-
8400- (ii) persons engaged in a trade, profession, or industry, except as 7
8401-provided in item (3) of this subsection. 8
8402-
8403- (c)] The sales and use tax does not apply to the sale of an optional computer 9
8404-software maintenance contract if the buyer does not have a right, as part of the contract, to 10
8405-receive at no additional cost software products that are separately priced and marketed by 11
8406-the vendor. 12
8407-
8408- [(d)] (C) The sales and use tax does not apply to the use of a taxable service 13
8409-obtained by using a prepaid telephone calling arrangement. 14
8410-
8411- (D) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 15
8412-MEANINGS INDICATED . 16
8413-
8414- (II) “CLOUD COMPUTING ” MEANS A SERVICE THAT ENABLES 17
8415-ON–DEMAND, SELF–SERVICE NE TWORK ACCESS TO A SH ARED POOL OF 18
8416-CONFIGURABLE COMPUTE R RESOURCES , INCLUDING DATA STORA GE, ANALYTICS, 19
8417-COMMERCE , STREAMING, E–MAIL, DOCUMENT SHARING , AND DOCUMENT EDITING . 20
8418-
8419- (III) “QUALIFIED CYBERSECURI TY BUSINESS” MEANS AN ENTITY 21
8420-ORGANIZED FOR PROFIT THAT IS ENGAGED PRIMARILY IN THE DEVELOPMENT O F 22
8421-INNOVATIVE PROPRIETA RY CYBERSECURITY TEC HNOLOGY OR THE PROVI SION OF 23
8422-CYBERSECURITY SERVIC ES. 24
8423-
8424- (2) THE SALES AND USE TAX IMPOSED ON A TAXABLE SERVICE 25
8425-DESCRIBED UNDER § 11–101(M)(14) OR (15) OF THIS TITLE DOES NOT APPLY TO A 26
8426-SALE OF CLOUD COMPUT ING TO A QUALIFIED C YBERSECURITY BUSINES S. 27
8427-
8428-11–246. 28
8429-
8430- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 29
8431-INDICATED. 30
8432-
8433- (2) “EMERGING TECHNOLOGY D EVELOPMENT AREA ” MEANS THE 31
8434-UNIVERSITY OF MARYLAND’S DISCOVERY DISTRICT LOCATED IN PRINCE GEORGE’S 32
8435-COUNTY. 33 178 HOUSE BILL 352
8436-
8437-
8438-
8439- (3) “QUALIFIED COMPANY ” MEANS A COMPANY THAT CONTRACTS 1
8440-WITH THE UNIVERSITY OF MARYLAND’S APPLIED RESEARCH LABORATORY FOR 2
8441-INTELLIGENCE AND SECURITY TO DEVELOP S YSTEMS AND TECHNOLOG IES TO 3
8442-ADVANCE THE USE OF Q UANTUM COMPUTERS . 4
8443-
8444- (B) THE SALES AND USE TAX IMPOSED ON A TAXABLE SERVICE DESCRIBED 5
8445-UNDER § 11–101(M)(14) OR (15) OF THIS TITLE DOES N OT APPLY TO A SALE: 6
8446-
8447- (1) TO A QUALIFIED COMPA NY LOCATED IN AN EME RGING 7
8448-TECHNOLOGY DEVELOPME NT AREA MADE IN CONN ECTION WITH THE WORK OF THE 8
8449-COMPANY; OR 9
8450-
8451- (2) BY A QUALIFIED COMPA NY LOCATED IN AN EME RGING 10
8452-TECHNOLOGY DEVELOPME NT AREA. 11
8453-
8454-11–403. 12
8455-
8456- (a) (1) In this section[, “sale”] THE FOLLOWING WORDS HAVE THE 13
8457-MEANINGS INDICATED . 14
8458-
8459- (2) “AFFILIATED GROUP ” HAS THE MEANING STAT ED UNDER § 1504 15
8460-OF THE INTERNAL REVENUE CODE AND INCLUDES REL ATED PARTIES DESCRIB ED 16
8461-UNDER § 267(B)(10), (11), OR (12) OF THE INTERNAL REVENUE CODE. 17
8462-
8463- (3) “PASS–THROUGH ENTITY ” HAS THE MEANING STAT ED IN § 18
8464-10–102.1 OF THIS ARTICLE. 19
8465-
8466- (4) “RELATED PASS –THROUGH ENTITIES ” MEAN ONE OR MORE 20
8467-PASS–THROUGH ENTITIES CON NECTED THROUGH OWNER SHIP WITH A COMMON 21
8468-PARENT PASS–THROUGH ENTITY BUT O NLY IF THE COMMON PA RENT: 22
8469-
8470- (I) POSSESSES AT LEAST 80% OF THE TOTAL VOTING POWER OF 23
8471-THE PASS–THROUGH ENTITY ; AND 24
8472-
8473- (II) HAS A VALUE EQUAL TO AT LEAST 80% OF THE TOTAL VALUE 25
8474-OF THE PASS–THROUGH ENTITY . 26
8475-
8476- (5) “SALES” includes a booking transaction made through a short–term 27
8477-rental platform. 28
8478-
8479- (E) (1) A BUYER MAY PRESENT TO THE VENDOR A CERTIFI CATE 29
8480-INDICATING MULTIPLE POINTS OF U SE OF A DIGITAL CODE , DIGITAL PRODUCT , OR 30
8481-TAXABLE SERVICE DESC RIBED UNDER § 11–101(M)(14) OR (15) OF THIS TITLE, IF: 31 HOUSE BILL 352 179
8482-
8483-
8484-
8485- (I) THE BUYER KNOWS AT T HE TIME OF PURCHASE THAT THE 1
8486-DIGITAL CODE , DIGITAL PRODUCT , OR TAXABLE SERVICE D ESCRIBED UN DER § 2
8487-11–101(M)(14) OR (15) OF THIS TITLE WILL B E: 3
8488-
8489- 1. CONCURRENTLY AVAILAB LE FOR USE BY THE BU YER 4
8490-IN MORE THAN ONE TAX ING JURISDICTION ; OR 5
8491-
8492- 2. RESOLD IN ITS ORIGIN AL FORM TO A MEMBER OF AN 6
8493-AFFILIATED GROUP OR A RELATED PASS–THROUGH ENTITY OF WH ICH THE BUYER IS 7
8494-ALSO A MEMBER ; AND 8
8495-
8496- (II) THE BUYER DELIVERS T O THE VENDOR THE CER TIFICATE 9
8497-INDICATING MULTIPLE POINTS OF USE AT THE TIME OF PURCHASE . 10
8498-
8499- (2) ON RECEIPT OF THE FUL LY COMPLETED CERTIFI CATE INDICATING 11
8500-MULTIPLE POINTS OF U SE, THE VENDOR IS REL IEVED OF THE OBLIGAT ION TO 12
8501-COLLECT, PAY, OR REMIT THE APPLICA BLE TAX TO THE COMPTROLLER AND , 13
8502-SUBJECT TO PARAGRAPH (4) OF THIS SUBSECTION , THE BUYER IS OBLIGAT ED TO 14
8503-COLLECT, PAY, OR REMIT THE APPLICA BLE TAX TO THE COMPTROLLER . 15
8504-
8505- (3) THE BUYER DELIVERING THE CERTIFICATE INDICA TING 16
8506-MULTIPLE POINTS OF U SE MAY USE ANY REASO NABLE BUT CONSISTENT AND 17
8507-UNIFORM METHOD OF AP PORTIONMENT THAT IS SUPPORTED BY THE BUY ER’S 18
8508-RECORDS AS THEY EXIS T AT THE TIME OF THE SALE AND ACCURATELY REFLECTS THE 19
8509-PRIMARY USE LOCATION IN THE STATE. 20
8510-
8511- (4) (I) IF THE APPORTIONMENT ON THE CERTIFICATE I NDICATING 21
8512-MULTIPLE POINTS OF U SE IS DETERMINED BAS ED ON A SUBSEQUENT R ESALE TO ONE 22
8513-OR MORE MEMBERS OF A N AFFILIATED GROUP O R RELATED PASS –THROUGH 23
8514-ENTITIES, THE AFFILIATED MEMBE R OR RELATED PASS –THROUGH ENTITY 24
8515-RESELLING THE DIGITA L CODE, DIGITAL PRODUCT , OR TAXABLE SERVICE 25
8516-DESCRIBED UNDER § 11–101(M)(14) OR (15) OF THIS TITLE TO ANO THER 26
8517-AFFILIATED MEMBER OR RELATED PASS–THROUGH ENTITY SHALL : 27
8518-
8519- 1. ASSUME OR ABSORB THE SALES AND USE TAX DU E 28
8520-FROM THE AFFILIATED MEMBER OR MEMBERS OR RELATE D PASS–THROUGH ENTITY 29
8521-OR ENTITIES ON THAT PORTION OF THE SALE APPORTIONED TO THE STATE AND PAY 30
8522-THE SALES AND USE TA X DUE ON BEHALF OF T HE AFFILIATED MEMBER OR MEMBERS 31
8523-OR RELATED PASS –THROUGH ENTITY OR EN TITIES; OR 32
8524-
8525- 2. BE LIABLE FOR THE SA LES AND USE TAX DUE FROM 33
8526-THE AFFILIATED MEMBE R OR MEMBERS OR RELA TED PASS–THROUGH ENTITY OR 34 180 HOUSE BILL 352
8527-
8528-
8529-ENTITIES IF THE SALE S AND USE TAX DUE IS NOT PAID BY THE AFFI LIATED MEMBER 1
8530-OR MEMBERS OR RELATE D PASS–THROUGH ENTITY OR EN TITIES. 2
8531-
8532- (II) IF THE SALES AND USE TAX IS PAID AS PROVI DED IN 3
8533-SUBPARAGRAPH (I) OF THIS PARAGRAPH , THE AFFILIATED MEMBE R END USER OR 4
8534-RELATED PASS –THROUGH ENTITY END U SER IS RELIEVED OF T HE OBLIGATION TO 5
8535-PAY OR REMIT THE APP LICABLE TAX TO THE COMPTROLLER . 6
8536-
8537- (5) NOTWITHSTANDING ANY OTHER PR OVISION OF THIS 7
8538-SUBSECTION, IF THE TAXABLE PRICE OF A SUBSEQUENT RESA LE OF A DIGITAL CODE , 8
8539-DIGITAL PRODUCT , OR TAXABLE SERVICE D ESCRIBED UNDER § 11–101(M)(14) OR 9
8540-(15) OF THIS TITLE TO AN AFFILIATED GROUP MEM BER OR RELATED PASS –THROUGH 10
8541-ENTITY IS HIGHER THAN THE TAXABLE PRICE ON WHICH THE SALES AND USE TAX 11
8542-WAS PAID, THE END USER SHALL B E LIABLE FOR THE ADD ITIONAL SALES AND US E 12
8543-TAX DUE ON THE DIFFE RENCE IN THE TAXABLE PRICE. 13
8544-
8545- (6) THE CERTIFICATE INDIC ATING MULTIPLE POINT S OF USE SHALL 14
8546-INCLUDE ALL INFORMAT ION REQUIRED BY THE COMPTROLLER . 15
8547-
8548- SECTION 5. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 16
8549-as follows: 17
8550-
8551-Article – Tax – General 18
8552-
8553-10–102.1. 19
8554-
8555- (a) (1) In this section the following words have the meanings indicated. 20
8556-
8557- (8) “Pass–through entity’s taxable income” means the portion of a 21
8558-pass–through entity’s income under the federal Internal Revenue Code, calculated without 22
8559-regard to any deduction for taxes based on net income that are imposed by any state or 23
8560-political subdivision of a state, that is: 24
8561-
8562- (I) IN THE CASE OF A MEM BER WHO IS A RESIDEN T, EQUAL TO 25
8563-THE MEMBER ’S DISTRIBUTIVE OR PR O RATA SHARES OF THE P ASS–THROUGH 26
8564-ENTITY; OR 27
8565-
8566- (II) IN THE CASES OF A NO NRESIDENT MEMBER , derived from or 28
8567-reasonably attributable to the trade or business of the pass–through entity in this State. 29
8568-
8569- (b) (1) Subject to paragraph (2) of this subsection, in addition to any other tax 30
8570-imposed under this title, a tax is imposed on each pass–through entity. 31
8571-
8572- (2) Each pass–through entity: 32
8573- HOUSE BILL 352 181
8574-
8575-
8576- (i) shall pay the tax imposed under paragraph (1) of this subsection 1
8577-with respect to the distributive shares or pro rata shares of the nonresident and nonresident 2
8578-entity members of the pass–through entity; or 3
8579-
8580- (ii) may elect to pay the tax imposed under paragraph (1) of this 4
8581-subsection with respect to the distributive shares or pro rata shares of all members of the 5
8582-pass–through entity. 6
8583-
8584- SECTION 5. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 7
8585-as follows: 8
8586-
8587-Article – Tax – General 9
8588-
8589-10–402.1. 10
8590-
8591- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 11
8592-INDICATED. 12
8593-
8594- (2) “COMBINED GROUP ” MEANS A GROUP OF COR PORATIONS: 13
8595-
8596- (I) THAT IS ENGAGED IN A UNITARY BUSINESS ; 14
8597-
8598- (II) IN WHICH MORE THAN 50% OF THE VOTING STOCK OF EACH 15
8599-MEMBER IS DIRECTLY O R INDIRECTLY OWNED B Y: 16
8600-
8601- 1. A COMMON OWNER OR CO MMON OWNERS , EITHER 17
8602-CORPORATE OR NONCORP ORATE; OR 18
8603-
8604- 2. ONE OR MORE MEMBER C ORPORATIONS OF THE 19
8605-GROUP; 20
8606-
8607- (III) THE MEMBERS OF WHICH ARE SUBJECT TO THE I NCOME TAX 21
8608-OR WOULD BE SUBJECT TO THE INCOME TAX IF DOING BUSINESS IN TH E STATE; AND 22
8609-
8610- (IV) CONSISTING OF ANY OT HER MEMBERS UNDER TH E 23
8611-CIRCUMSTANCES AND TO THE EXTENT PROVIDED IN REGULATIONS ADOPT ED BY 24
8612-THE COMPTROLLER TO PREVEN T THE AVOIDANCE OF T AX OR TO REFLECT CLEARLY 25
8613-THE INCOME OF ANY ME MBER OF THE COMBINED GROUP FOR ANY PERIOD . 26
8614-
8615- (3) “COMBINED RETURN ” MEANS A TAX RETURN F OR THE COMBINED 27
8616-GROUP CONTAINING INF ORMATION AS PROVIDED IN THIS SECTION OR O THERWISE 28
8617-REQUIRED BY THE COMPTROLLER . 29
8618-
8619- (4) “UNITARY BUSIN ESS” MEANS A SINGLE ECONO MIC ENTERPRISE 30
8620-THAT IS MADE EITHER OF SEPARATE PARTS OF A SINGLE BUSINESS EN TITY OR OF A 31 182 HOUSE BILL 352
8621-
8622-
8623-COMMONLY CONTROLLED GROUP OF BUSINESS EN TITIES THAT ARE SUFF ICIENTLY 1
8624-INTERDEPENDENT , INTEGRATED, AND INTERRELATED THR OUGH THEIR ACTIVITIE S 2
8625-SO AS TO PROVIDE MUTUAL BENEFIT THAT PRODUCE S A SHARING OR EXCHA NGE OF 3
8626-VALUE AMONG THEM AND A SIGNIFICANT FLOW O F VALUE TO THE SEPAR ATE PARTS. 4
8627-
8628- (B) (1) THE TERM “UNITARY BUSINESS ” SHALL BE CONSTRUED T O THE 5
8629-BROADEST EXTENT ALLO WED UNDER THE U.S. CONSTITUTION. 6
8630-
8631- (2) A BUSINESS CONDUCTED D IRECTLY OR INDIRECTL Y BY ONE 7
8632-CORPORATION IS A UNI TARY BUSINESS WITH R ESPECT TO THAT PORTI ON OF A 8
8633-BUSINESS CONDUCTED B Y ANOTHER CORPORATIO N THROUGH ITS DIRECT OR 9
8634-INDIRECT INTEREST IN A PARTNERSHIP IF THE REQUIREMENTS OF SUBSECTION 10
8635-(A)(4) OF THIS SECTION ARE SATISFIED, INCLUDING IF THERE I S SYNERGY AND AN 11
8636-EXCHANGE AND FLOW OF VALUE BETWEEN THE TW O PARTS OF THE BUSIN ESS AND 12
8637-THE TWO CORPORATIONS ARE MEMBERS OF THE S AME COMMONLY CONTROL LED 13
8638-GROUP. 14
8639-
8640- (3) A BUSINESS CONDUCTED B Y A PARTNERSHIP SHAL L BE TREATED 15
8641-AS CONDUCTED BY ITS PARTNERS, WHETHER DIRECTLY HEL D OR INDIRECTLY HELD 16
8642-THROUGH A SERIES OF PARTNERSHIPS , TO THE EXTENT OF THE PARTNER’S 17
8643-DISTRIBUTIVE SHARE O F THE PARTNERSHIP ’S INCOME, REGARDLESS OF THE 18
8644-PERCENTAGE OF THE PA RTNER’S OWNERSHIP INTEREST OR ITS DISTRIBUTIVE OR 19
8645-ANY OTHER SHARE OF P ARTNERSHIP INCOME . 20
8646-
8647- (C) (1) EXCEPT AS PROVIDED BY AND SUBJECT TO REGUL ATIONS 21
8648-ADOPTED BY THE COMPTROLLER , FOR ALL TAXABLE YEAR S BEGINNING AFTER 22
8649-DECEMBER 31, 2027, A CORPORATION ENGAGE D IN A UNITARY BUSINESS S HALL 23
8650-FILE A COMBINED RETU RN, REPORTING AND PAYING TAX ON WORLDWIDE TAX ABLE 24
8651-INCOME AS A COMBINED GROUP, REFLECTING THE AGGRE GATE INCOME TAX 25
8652-LIABILITY OF ALL MEM BERS OF THE COMBINED GROUP THAT ARE ENGAG ED IN A 26
8653-UNITARY BUSINESS . 27
8654-
8655- (2) THE TAXABLE INCOME OF A CORPORATION REQUIR ED TO FILE 28
8656-UNDER § 10–811(A)(2) OF THIS TITLE IS EQU AL TO THE COMBINED G ROUP’S 29
8657-MARYLAND MODIFIED INC OME AS ADJUSTED UNDE R SUBSECTION (D)(3) OF THIS 30
8658-SECTION. 31
8659-
8660- (D) (1) THE MARYLAND MODIFIED TAXABLE INCOME OF THE COMBI NED 32
8661-GROUP EQUALS THE PRODUCT O F: 33
8662-
8663- (I) THE COMBINED GROUP ’S APPORTIONABLE MARYLAND 34
8664-MODIFIED INCOME , AS DETERMINED UNDER PARAGRAPH (2) OF THIS SUBSECTION 35
8665-AND ADJUSTED UNDER P ARAGRAPH (3) OF THIS SUBSECTION ; AND 36
8666- HOUSE BILL 352 183
8667-
8668-
8669- (II) THE COMBINED GROUP ’S MARYLAND APPORTIONMENT 1
8670-FACTOR, AS DETERMINED UNDER PARAGRAPH (4) OF THIS SUBSECTION . 2
8671-
8672- (2) (I) SUBJECT TO SUBPARAGRA PHS (II) THROUGH (IV) OF THIS 3
8673-PARAGRAPH , THE APPORTIONABLE MARYLAND MODIFIED INC OME OF THE 4
8674-COMBINED GROUP EQUAL S THE SUM OF THE COR PORATION’S AND EACH MEMBER ’S 5
8675-MARYLAND MODIFIED INC OME. 6
8676-
8677- (II) 1. SUBJECT TO SUBSUBPARA GRAPH 2 OF THIS 7
8678-SUBPARAGRAPH , FOR ANY MEMBER INCOR PORATED IN THE UNITED STATES OR 8
8679-INCLUDED IN A CONSOL IDATED FEDERAL CORPO RATE INCOME TAX RETU RN, THE 9
8680-INCOME TO BE INCLUDE D IN THE TOTAL APPORTIONABLE INCOME OF THE 10
8681-COMBINED GROUP IS TH E MARYLAND MODIFIED INC OME AS CALCULATED UN DER § 11
8682-10–304 OF THIS TITLE. 12
8683-
8684- 2. THE INCOME OF EACH ME MBER SHALL BE 13
8685-CALCULATED ON A SEPA RATE RETURN BASIS AS IF THE MEMBER WERE N OT 14
8686-CONSOLIDATED FOR FED ERAL INCOM E TAX PURPOSES . 15
8687-
8688- (III) 1. FOR ANY MEMBER NOT IN CLUDED UNDER 16
8689-SUBPARAGRAPH (II) OF THIS PARAGRAPH , THE INCOME TO BE INC LUDED IN THE 17
8690-TOTAL INCOME OF THE COMBINED GROUP IS DE TERMINED AS PROVIDED UNDER 18
8691-THIS SUBPARAGRAPH . 19
8692-
8693- 2. A PROFIT AND LOSS STAT EMENT SHALL BE PREPARED 20
8694-FOR EACH FOREIGN BRA NCH OR CORPORATION I N THE CURRENCY IN WH ICH THE 21
8695-BOOKS OF ACCOUNT OF THE BRANCH OR CORPOR ATION ARE REGULARLY 22
8696-MAINTAINED. 23
8697-
8698- 3. THE PROFIT AND LOSS S TATEMENT SHALL BE 24
8699-ADJUSTED TO CONFORM TO GENERALLY ACCEPTE D ACCOUNTING PRINCIPLES AS 25
8700-ADOPTED BY THE U.S. FINANCIAL ACCOUNTING STANDARDS BOARD FOR THE 26
8701-PREPARATION OF THE P ROFIT AND LOSS STATE MENTS, EXCEPT AS MODIFIED B Y 27
8702-REGULATION . 28
8703-
8704- 4. EXCEPT AS OTHERWISE P ROVIDED BY REGULATIO N, 29
8705-THE PROFIT AND LOSS STATEMENT OF EACH MEMBER OF THE COMBIN ED GROUP, 30
8706-AND THE APPORTIONMEN T FACTORS RELATED TO EACH STATEMENT , WHETHER 31
8707-UNITED STATES OR FOREIGN , SHALL BE TRANSLATED INTO THE CURRENCY IN 32
8708-WHICH THE PARENT COM PANY MAINTAINS ITS B OOKS AND RECORDS . 33
8709-
8710- 5. INCOME APPORTIONED TO THE STATE SHALL BE 34
8711-EXPRESSED IN UNITED STATES DOLLARS . 35
8712- 184 HOUSE BILL 352
8713-
8714-
8715- (IV) IF A UNITARY BUSINESS INCLUDES INCOME FROM A 1
8716-PARTNERSHIP , THE INCOME TO BE INC LUDED IN THE TOTAL I NCOME OF THE 2
8717-COMBINED GROUP EQUAL S THE DIRECT AND IND IRECT DISTRIBUTIVE S HARE OF 3
8718-THE PARTNERSHIP ’S UNITARY BUSINESS INCO ME ALLOCATED TO ANY MEMBER OF 4
8719-THE COMBINED GROUP . 5
8720-
8721- (3) THE COMBINED GROUP ’S APPORTIONABLE MARYLAND MODIFIED 6
8722-INCOME SHALL BE ADJU STED TO ELIMINATE IN TERCOMPANY TRANSACTI ONS AS 7
8723-DETERMINED UNDER THE INTERNAL REVENUE CODE. 8
8724-
8725- (4) (I) SUBJECT TO SUBPARAGRAPH (II) OF THIS PARAGRAPH , THE 9
8726-COMBINED GROUP ’S MARYLAND APPORTIONMEN T FACTOR IS A FRACTI ON: 10
8727-
8728- 1. THE NUMERATOR OF WHI CH IS THE SUM OF THE 11
8729-CORPORATION ’S AND EACH MEMBER ’S MARYLAND FACTORS UNDE R § 10–402 OF 12
8730-THIS SUBTITLE; AND 13
8731-
8732- 2. THE DENOMINATOR OF WHICH IS THE SUM OF THE 14
8733-CORPORATION ’S AND EACH MEMBER ’S FACTORS UNDER § 10–402 OF THIS SUBTITLE. 15
8734-
8735- (II) THE APPORTIONMENT FAC TORS OF PASS –THROUGH 16
8736-ENTITY MEMBERS ARE I NCLUDED IN THE NUMER ATOR UNDER SUBPARAGR APH (I)1 17
8737-OF THIS PARAGRAPH AN D THE DENOMINATOR UNDER SUBPARAGRAPH (I)2 OF THIS 18
8738-PARAGRAPH TO THE EXT ENT OF THE CORPORATI ON’S DIRECT AND INDIREC T 19
8739-DISTRIBUTIVE SHARE O F THAT ENTITY. 20
8740-
8741- (E) (1) SUBJECT TO REGULATION S ADOPTED BY THE COMPTROLLER , A 21
8742-CORPORATION THAT IS PART OF A COMBINED GROUP MAY ELECT TO DETERMINE ITS 22
8743-INCOME DERIVED FROM OR ATTRIBUTABLE TO T RADE OR BUSINESS IN THE STATE 23
8744-USING THE WATER ’S EDGE METHOD AS DES CRIBED IN THIS SUBSE CTION. 24
8745-
8746- (2) UNDER THE WATER ’S EDGE METHOD , THE COMBINED GROUP FOR 25
8747-PURPOSES OF THE COMB INED REPORTING M ETHOD REQUIRED UNDER THIS 26
8748-SECTION SHALL INCLUD E ONLY THE FOLLOWING AFFILIATED ENTITIES : 27
8749-
8750- (I) CORPORATIONS THAT AR E INCORPORATED IN TH E UNITED 28
8751-STATES, EXCLUDING CORPORATIO NS MAKING AN ELECTIO N UNDER §§ 931 29
8752-THROUGH 934 OF THE INTERNAL REVENUE CODE; 30
8753-
8754- (II) DOMESTIC INTERNATION AL SALES CORPORATION S, AS 31
8755-DESCRIBED IN §§ 991 THROUGH 994 OF THE INTERNAL REVENUE CODE; 32
8756-
8757- (III) ANY CORPORATION OTHE R THAN A BANK , REGARDLESS OF 33
8758-THE PLACE WHERE IT I S INCORPORATED , IF THE AVERAGE OF TH E CORPORATION ’S 34 HOUSE BILL 352 185
8759-
8760-
8761-PROPERTY, PAYROLL, AND SALES FACTORS WI THIN THE UNITED STATES IS 20% OR 1
8762-MORE; 2
8763-
8764- (IV) EXPORT TRADE CORPORA TIONS, AS DESCRIBED IN §§ 970 3
8765-AND 971 OF THE INTERNAL REVENUE CODE; 4
8766-
8767- (V) A FOREIGN CORPORATIO N DERIVING GAIN OR L OSS FROM 5
8768-DISPOSITION OF AN IN TEREST IN REAL PROPERTY IN THE UNITED STATES TO THE 6
8769-EXTENT RECOGNIZED UN DER § 897 OF THE INTERNAL REVENUE CODE; AND 7
8770-
8771- (VI) UNDER THE CIRCUMSTAN CES AND TO THE EXTEN T 8
8772-PROVIDED BY REGULATI ONS THAT THE COMPTROLLER ADOPTS : 9
8773-
8774- 1. A CORPORATION NOT DE SCRIBED IN ITEMS (I) 10
8775-THROUGH (V) OF THIS PARAGRAPH TO THE EXTENT OF THE CO RPORATION’S INCOME 11
8776-DERIVED FROM OR ATTR IBUTABLE TO SOURCES WITHIN THE UNITED STATES AND 12
8777-THE CORPORATION ’S FACTORS ASSIGNABLE TO A LOCATION WITHIN THE UNITED 13
8778-STATES; OR 14
8779-
8780- 2. AN AFFILIATED CORPOR ATION THA T IS A 15
8781-CONTROLLED FOREIGN C ORPORATION , AS DEFINED IN § 957 OF THE INTERNAL 16
8782-REVENUE CODE. 17
8783-
8784- (3) THE USE OF THE WATER ’S EDGE METHOD IS SUB JECT TO THE 18
8785-TERMS AND CONDITIONS THAT THE COMPTROLLER REQUIRES BY REGULATION , 19
8786-INCLUDING ANY CONDIT IONS THAT ARE NECESS ARY OR APPROPRIATE TO PREVENT 20
8787-THE AVOIDANCE OF TAX OR TO REFLECT CLEARL Y THE INCOME FOR ANY PERIOD. 21
8788-
8789- (F) (1) (I) AN ELECTION TO USE TH E WATER’S EDGE METHOD IN 22
8790-ACCORDANCE WITH SUBS ECTION (E) OF THIS SECTION IS E FFECTIVE ONLY IF MAD E 23
8791-ON A TIMELY FILED OR IGINAL RETURN FOR A TAX YEAR BY EVERY MEMBER OF THE 24
8792-UNITARY BUSINESS . 25
8793-
8794- (II) THE COMPTROLLER SHALL DEV ELOP REGULATIONS 26
8795-GOVERNING THE IMPACT , IF ANY, ON THE SCOPE OR APPL ICATION OF AN ELECTI ON 27
8796-TO USE THE WATER ’S EDGE METHOD , INCLUDING TERMINATIO N OR DEEMED 28
8797-ELECTION, RESULTING FROM A CHA NGE IN THE COMPOSITI ON OF THE UNITARY 29
8798-BUSINESS, THE COMBINED GROUP , THE TAXPAYER MEMBERS , OR ANY OTHER 30
8799-SIMILAR CHANGE . 31
8800-
8801- (2) AN ELECTION TO USE TH E WATER’S EDGE METHOD SHALL 32
8802-CONSTITUTE CONSENT T O THE REASONABLE PRO DUCTION OF DOCUMENTS AND 33
8803-TAKING OF DEPOSITION S IN ACCORDANCE WITH THE MARYLAND RULES. 34
8804- 186 HOUSE BILL 352
8805-
8806-
8807- (3) AT THE DISCRETION OF THE COMPTROLLER , AN ELECTION TO 1
8808-USE THE WATER ’S EDGE METHOD MAY BE DISREGARDED IN PART OR IN WHOLE, AND 2
8809-THE INCOME AND APPOR TIONMENT FACTORS OF ANY MEMBE R OF THE TAXPAYER ’S 3
8810-UNITARY GROUP MAY BE INCLUDED IN THE COMB INED REPORT WITHOUT REGARD 4
8811-TO THE PROVISIONS OF THIS SECTION, IF ANY MEMBER OF THE UNITARY GROUP 5
8812-FAILS TO COMPLY WITH ANY PROVISION OF THI S SECTION OR IF A PE RSON 6
8813-OTHERWISE NOT INCLUD ED IN THE WATER’S EDGE COMBINED GROU P WAS AVAILED 7
8814-OF A SUBSTANTIAL OBJ ECTIVE OF AVOIDING STATE INCOME TAX . 8
8815-
8816- (4) (I) SUBJECT TO SUBPARAGRA PHS (II) THROUGH (IV) OF THIS 9
8817-PARAGRAPH , AN ELECTION TO USE T HE WATER’S EDGE METHOD IS BIN DING FOR 10
8818-AND APPLICABLE TO TH E TAXABLE YEAR IN WHICH THE EL ECTION IS MADE AND A LL 11
8819-TAXABLE YEARS THEREA FTER FOR A PERIOD OF 10 YEARS. 12
8820-
8821- (II) AN ELECTION TO USE TH E WATER’S EDGE METHOD MAY BE 13
8822-WITHDRAWN OR REINSTI TUTED AFTER WITHDRAW AL, BEFORE THE EXPIRATIO N OF 14
8823-THE 10–YEAR PERIOD, ONLY ON WRITTE N REQUEST FOR REASON ABLE CAUSE AND 15
8824-ONLY WITH THE WRITTE N PERMISSION OF THE COMPTROLLER . 16
8825-
8826- (III) IF THE COMPTROLLER GRANTS A WITHDRAWAL OF THE 17
8827-ELECTION UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , THE COMPTROLLER 18
8828-SHALL IMPOSE REASONA BLE CONDITIONS AS NE CESSARY TO PREVENT THE E VASION 19
8829-OF TAX OR TO CLEARLY REFLECT INCOME FOR T HE ELECTION PERIOD B EFORE OR 20
8830-AFTER THE WITHDRAWAL . 21
8831-
8832- (IV) 1. SUBJECT TO SUBSUBPARA GRAPH 2 OF THIS 22
8833-SUBPARAGRAPH , ON THE EXPIRATION OF THE 10–YEAR PERIOD, A TAXPAYER MAY 23
8834-WITHDRAW FROM THE ELECTION TO USE THE WATER’S EDGE METHOD . 24
8835-
8836- 2. THE WITHDRAWAL SHALL BE MADE IN WRITING 25
8837-WITHIN 1 YEAR BEFORE THE EXPI RATION OF THE ELECTI ON AND IS BINDING FO R A 26
8838-PERIOD OF 10 YEARS, SUBJECT TO THE SAME CONDITIONS AS APPLIE D TO THE 27
8839-ORIGINAL ELECTION . 28
8840-
8841- 3. IF NO WITHDRAWAL IS P ROPERLY MADE UNDER T HIS 29
8842-SUBPARAGRAPH , THE ELECTION TO USE THE WATER ’S EDGE METHOD SHALL 30
8843-REMAIN IN EFFECT FOR AN ADDITIONAL 10–YEAR PERIOD, SUBJECT TO THE SAME 31
8844-CONDITIONS AS APPLIE D TO THE ORIGINAL EL ECTION. 32
8845-
8846- (G) (1) THE COMPTROLLER SHALL ADOPT REGULATI ONS THAT ARE 33
8847-NECESSARY AND APPROP RIATE TO CARRY OUT T HIS SECTION. 34
8848-
8849- (2) THE REGULATIONS ADOPT ED BY THE COMPTROLLER SHALL BE 35
8850-CONSISTENT WITH THE “PRINCIPLES FOR DETERMINING THE EXISTENCE OF A 36 HOUSE BILL 352 187
8851-
8852-
8853-UNITARY BUSINESS” (REG. IV.1.(B)) OF THE MODEL GENERAL ALLOCATION AND 1
8854-APPORTIONMENT REGULATIONS, AS ADOPTED BY THE MULTISTATE TAX 2
8855-COMMISSION. 3
8856-
8857-10–811. 4
8858-
8859- (A) (1) [Each member of] EXCEPT AS PROVIDED BY AND SUBJECT TO 5
8860-REGULATIONS ADOPTED BY THE COMPTROLLER , an affiliated group of corporations 6
8861-[shall file a separate income tax return] ENGAGED IN A UNITARY BUSINESS SHALL FILE 7
8862-A COMBINED INCOME TA X RETURN REFLECTING THE AGGREGATE INCOME TAX 8
8863-LIABILITY OF ALL THE MEMBERS OF THE AFFIL IATED GROUP THAT ARE ENGAGED IN 9
8864-A UNITARY BUSINESS . 10
8865-
8866- (2) THE RETURN REQU IRED UNDER PARAGRAPH (1) OF THIS 11
8867-SUBSECTION SHALL INC LUDE THE INCOME AND APPORTIONMENT FACTOR S 12
8868-DETERMINED UNDER § 10–402.1(D) AND (E) OF THIS TITLE, AND ANY OTHER 13
8869-INFORMATION REQUIRED BY THE COMPTROLLER , FOR ALL MEMBERS OF T HE 14
8870-COMBINED GROUP WHERE VER LOCATED OR DOING BUSINESS . 15
8871-
8872- (3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 16
8873-PARAGRAPH , THE COMBINED RETURN SHALL BE FILED UNDER THE NAME AND 17
8874-FEDERAL EMPLOYER IDE NTIFICATION NUMBER O F THE PARENT CORPORA TION IF 18
8875-THE PARENT IS A MEMB ER OF THE COMBINED G ROUP. 19
8876-
8877- (II) IF THERE IS NO PARENT CORPORATION OR IF TH E PARENT 20
8878-IS NOT A MEMBER OF T HE COMBINED GROUP , THE MEMBERS OF THE C OMBINED 21
8879-GROUP SHALL CHOOSE A MEMBER TO FILE THE R ETURN. 22
8880-
8881- (III) THE FILING MEMBER UND ER SUBPARAGRAPH (I) OR (II) OF 23
8882-THIS PARAGRAPH SHALL CONTINUE TO FI LE THE COMBINED RETU RN UNLESS THE 24
8883-FILING MEMBER IS NO LONGER THE PARENT CO RPORATION OR NO LONG ER A 25
8884-MEMBER OF THE COMBIN ED GROUP. 26
8885-
8886- (4) THE RETURN SHALL BE S IGNED BY A RESPONSIB LE OFFICER OF 27
8887-THE FILING MEMBER ON BEHALF OF THE COMBIN ED GROUP MEMBERS . 28
8888-
8889- (5) MEMBERS OF THE COMBIN ED GROUP ARE JOINTLY AND 29
8890-SEVERALLY LIABLE FOR THE TAX LIABILITY OF THE COMBINED GROUP I NCLUDED 30
8891-IN THE COMBINED RETU RN. 31
8892-
8893- (B) (1) THE COMPTROLLER MAY , BY REGULATION , REQUIRE THAT THE 32
8894-COMBINED RETURN INCL UDE THE INCOME AND ASSOCIATE D APPORTIONMENT 33
8895-FACTORS OF ENTITIES THAT ARE NOT INCLUDE D IN THE COMBINED RE PORT BUT 34 188 HOUSE BILL 352
8896-
8897-
8898-THAT ARE MEMBERS OF A UNITARY BUSINESS I N ORDER TO REFLECT P ROPER 1
8899-APPORTIONMENT OF INC OME OF THE ENTIRE UN ITARY BUSINESS. 2
8900-
8901- (2) IF THE COMPTROLLER DET ERMINES THAT THE REP ORTED 3
8902-INCOME OR LOSS OF A TAXPAYER ENGAGED IN A UNITARY BUSINESS W ITH A MEMBER 4
8903-NOT INCLUDED IN THE COMBINED GROUP REPRE SENTS AN AVOIDANCE O R EVASION 5
8904-OF TAX, THE COMPTROLLER MAY , ON A CASE–BY–CASE BASIS, REQUIRE THAT ALL 6
8905-OR PART OF THE I NCOME AND ASSOCIATED APPORTIONMENT FACTOR S OF THE 7
8906-MEMBER BE INCLUDED I N THE TAXPAYER ’S COMBINED RETURN . 8
8907-
8908- (3) THE COMPTROLLER MAY REQUI RE: 9
8909-
8910- (I) THE EXCLUSION OF ONE OR MORE FACTORS , THE 10
8911-INCLUSION OF ONE OR MORE ADDITIONAL FACT ORS, OR THE EMPLOYMENT OF ANY 11
8912-OTHER METHOD THAT WI LL FAIRLY REPRESENT THE TAXPAYER ’S BUSINESS IN THE 12
8913-STATE; OR 13
8914-
8915- (II) THE EMPLOYMENT OF AN Y OTHER METHOD TO EF FECTUATE 14
8916-A PROPER REFLECTION OF THE TOTAL AMOUNT OF INCOME SUBJECT TO 15
8917-APPORTIONMENT AND AN EQUITABLE ALLOCATION AND APPORT IONMENT OF THE 16
8918-COMBINED GROUP ’S OR ITS MEMBERS ’ INCOME. 17
8919-
8920- (C) THE COMPTROLLER SHALL ADO PT REGULATIONS THAT ARE 18
8921-NECESSARY AND APPROP RIATE TO CARRY OUT T HIS SECTION. 19
8922-
8923- SECTION 6. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 20
8924-as follows: 21
8925-
8926-Chapter 397 of the Acts of 2011, as amended by Chapter 425 of the Acts of 2013, 22
8927-Chapter 464 of the Acts of 2014, Chapter 489 of the Acts of 2015, Chapter 23 of 23
8928-the Acts of 2017, Chapter 10 of the Acts of 2018, Chapter 16 of the Acts of 2019, 24
8929-Chapter 538 of the Acts of 2020, and Chapter 103 of the Acts of 2023 25
8930-
8931- SECTION 16. AND BE IT FURTHER ENACTED, That, in addition to any other 26
8932-revenue generated under § 19–214 of the Health – General Article, as amended by this Act: 27
8933-
8934- (c) (1) For fiscal year 2015 and 2016, the Commission and the Maryland 28
8935-Department of Health shall adopt policies that will provide up to $389,825,000 in special 29
8936-fund revenues from hospital assessment and remittance revenue. 30
8937-
8938- (2) For fiscal year 2017, the Governor shall reduce the budgeted Medicaid 31
8939-Deficit Assessment by $25,000,000 over the assessment level for the prior year. 32
8940-
8941- (3) For fiscal year 2018, the budgeted Medicaid Deficit Assessment shall be 33
8942-$364,825,000. 34 HOUSE BILL 352 189
8943-
8944-
8945-
8946- (4) For fiscal year 2019, the budgeted Medicaid Deficit Assessment shall be 1
8947-$334,825,000. 2
8948-
8949- (5) For fiscal year 2020, the budgeted Medicaid Deficit Assessment shall be 3
8950-$309,825,000. 4
8951-
8952- (6) [Except as provided in paragraph (7) of this subsection, for] FOR fiscal 5
8953-[year 2021, and each fiscal year thereafter] YEARS 2021, 2022, AND 2023, the budgeted 6
8954-Medicaid Deficit Assessment shall be $294,825,000. 7
8955-
8956- (7) For fiscal year 2024 only, the budgeted Medicaid Deficit Assessment 8
8957-shall be $244,825,000. 9
8958-
8959- (8) (I) FOR FISCAL YEAR 2025, THE BUDGETED MEDICAID 10
8960-DEFICIT ASSESSMENT SHALL BE $344,825,000. 11
8961-
8962- (II) FOR FISCAL YEAR 2026 AND EACH FISCAL YEAR 12
8963-THEREAFTER , THE BUDGETED MEDICAID DEFICIT ASSESSMENT SHALL BE 13
8964-$394,825,000. 14
8965-
8966- (III) THE COMMISSION AND THE MARYLAND DEPARTMENT OF 15
8967-HEALTH MAY ADOPT AN A LTERNATIVE METHOD TO ACHIEVE THE EQUIV ALENT 16
8968-AMOUNT OF REVENUE AC ROSS THE 2 YEARS BY THE END OF FISCAL YEAR 2026. 17
8969-
8970- [(8)] (9) To the extent that the Commission takes other actions that 18
8971-reduce Medicaid costs, those savings shall also be used to reduce the budgeted Medicaid 19
8972-Deficit Assessment. 20
8973-
8974- [(9)] (10) To the maximum extent possible, the Commission and the 21
8975-Maryland Department of Health shall adopt policies that preserve the State’s Medicare 22
8976-waiver. 23
8977-
8978-Chapter 111 of the Acts of 2023, as amended by Chapter 410 of the Acts of 2024 24
8979-
8980- SECTION 6. AND BE IT FURTHER ENACTED, That, except as provided in Section 25
8981-5 of this Act, this Act shall take effect June 1, 2023. Section 2 of this Act shall remain effective 26
8982-for a period of [6] 2 years and 1 month and, at the end of June 30, [2029] 2025, Section 2 27
8983-of this Act, with no further action required by the General Assembly, shall be abrogated and 28
8984-of no further force and effect. 29
8985-
8986-Chapter 260 of the Acts of 2023 30
8987-
8988- SECTION 2. AND BE IT FURTHER ENACTED, That, for fiscal year 2025, the 31
8989-Governor [shall] MAY include in the annual budget bill an appropriation of $12,000,000 to 32
8990-the 9–8–8 Trust Fund established under § 7.5–5A–02 of the Health – General Article. 33 190 HOUSE BILL 352
8991-
8992-
8993-
8994-Chapter 261 of the Acts of 2023 1
8995-
8996- SECTION 2. AND BE IT FURTHER ENACTED, That, for fiscal year 2025, the 2
8997-Governor [shall] MAY include in the annual budget bill an appropriation of $12,000,000 to 3
8998-the 9–8–8 Trust Fund established under § 7.5–5A–02 of the Health – General Article. 4
8999-
9000-Chapter 275 of the Acts of 2023 5
9001-
9002- [SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
9003-That the Maryland Department of Health shall apply to the Substance Abuse and Mental 7
9004-Health Services Administration at the Center for Mental Health Services for federal 8
9005-planning, development, and implementation grant funds related to certified community 9
9006-behavioral health clinics for fiscal year 2025.] 10
9007-
9008- [SECTION 2. AND BE IT FURTHER ENACTED That the Maryland Department of 11
9009-Health shall apply to the Substance Abuse and Mental Health Services Administration at 12
9010-the Center for Mental Health Services for inclusion in the state certified community 13
9011-behavioral health clinic demonstration program for fiscal year 2026.] 14
9012-
9013-Chapter 717 of the Acts of 2024 15
9014-
9015- SECTION 8. AND BE IT FURTHER ENACTED, That, notwithstanding any other 16
9016-provision of law, and unless inconsistent with a federal law, grant agreement, or other 17
9017-federal requirement, or with the terms of a gift or settlement agreement, for fiscal years 18
9018-2024 through 2028, net interest on all State money allocated by the State Treasurer under 19
9019-§ 6–226 of the State Finance and Procurement Article to special funds or accounts, and 20
9020-otherwise entitled to receive interest earnings, as accounted for by the Comptroller, shall 21
9021-accrue to the General Fund of the State, with the exception of the following funds: 22
9022-
9023- [(42) Strategic Energy Investment Fund;] 23
9024-
9025- SECTION 9. AND BE IT FURTHER ENACTED, That, notwithstanding any other 24
9026-provision of law, on or before June 30, 2025, the Governor may transfer to the General Fund 25
9027-[$60,000,000] $80,000,000 from the reserve account established by the State to pay 26
9028-unemployment compensation benefits for State employees. 27
9029-
9030- SECTION 7. AND BE IT FURTHER ENACTED, That Section(s) 24 –204(d) of 28
9031-Article – Education of the Annotated Code of Maryland be repealed. 29
9032-
9033- SECTION 8. AND BE IT FURTHER ENACTED, That Section(s) 7 –717 of Article – 30
9034-Health – General of the Annotated Code of Maryland be repealed. 31
9035-
9036- SECTION 9. 7. AND BE IT FURTHER ENACTED, That Section(s) 16 –503 of 32
9037-Article – Local Government of the Annotated Code of Maryland be repealed. 33
9038- HOUSE BILL 352 191
9039-
9040-
9041- SECTION 10. AND BE IT FURTHER ENACTED, That Section(s) 2 –701 and 2–702 1
9042-and the subtitle “Subtitle 7. Inheritance Tax Revenue Distribution” and 7–201 through 2
9043-7–234 and the subtitle “Subtitle 2. Inheritance Tax” of Article – Tax – General of the 3
9044-Annotated Code of Maryland be repealed. 4
9045-
9046- SECTION 11. AND BE IT FURTHER ENACTED, That Section(s) 10 –702 of 5
9047-Article – Tax – General of the Annotated Code of Maryland be repealed. 6
9048-
9049- SECTION 12. 8. AND BE IT FURTHER ENACTED, That, notwithstanding Section 7
9050-8 of Chapter 717 of the Acts of the General Assembly of 2024 or any other provision of law, 8
9051-on or before June 30, 2025, the Governor may transfer to the General Fund the fiscal year 9
9052-2025 interest earnings from the Strategic Energy Investment Fund established under § 10
9053-9–20B–05 of the State Government Article. 11
9054-
9055- SECTION 13. 9. AND BE IT FURTHER ENACTED, That, notwithstanding any 12
9056-other provision of law, on or before June 30, 2025, the Governor may transfer to the General 13
9057-Fund $203,365,440 $197,365,440 from the Dedicated Purpose Account established under § 14
9058-7–310 of the State Finance and Procurement Article, including: 15
9059-
9060- (1) $63,478,440 for cybersecurity; 16
9061-
9062- (2) $62,887,000 in capital pay–as–you–go funds for construction of a new 17
9063-State veterans home; 18
9064-
9065- (3) $25,000,000 in capital pay–as–you–go funds for the University of 19
9066-Maryland Medical System Comprehensive Cancer and Organ Transplant Center; 20
9067-
9068- (4) $20,000,000 for the relocation of State agencies out of State Center; 21
9069-
9070- (5) $11,000,000 in capital pay–as–you–go funds for Department of Natural 22
9071-Resources critical maintenance; 23
9072-
9073- (6) $10,000,000 in capital pay–as–you–go funds for Morgan State 24
9074-University deferred maintenance and site improvements; and 25
9075-
9076- (7) $6,000,000 in funding to implement Chapter 464 of the Acts of the 26
9077-General Assembly of 2022 (End the Wait Act); and 27
9078-
9079- (8) (7) $5,000,000 in capital pay–as–you–go funds for Baltimore City 28
9080-Community College deferred maintenance. 29
9081-
9082- SECTION 14. 10. AND BE IT FURTHER ENACTED, That, notwithstanding any 30
9083-other provision of law, on or before June 30, 2025, the Governor may transfer to the General 31
9084-Fund the following: 32
9085- 192 HOUSE BILL 352
9086-
9087-
9088- (1) $150,000,000 $230,000,000 from the Renewable Portfolio Standard / 1
9089-ACP Account of the Strategic Energy Investment Fund established under § 9–20B–05 of 2
9090-the State Government Article; 3
9091-
9092- (2) $9,000,000 from the Resilient Maryland Revolving Loan Fund 4
9093-established under § 14–110.4 of the Public Safety Article; 5
9094-
9095- (3) (2) $7,000,000 $5,000,000 from the Maryland Police Training and 6
9096-Standards Commission Fund established under § 3–206.1 of the Public Safety Article; 7
9097-
9098- (4) (3) $6,000,000 from the Maryland Innovation Investment Tax Credit 8
9099-Reserve Fund established under § 10–733 of the Tax – General Article; 9
9100-
9101- (5) (4) $5,000,000 from the Securities Act Registration Fund established under 10
9102-§ 11–208 of the Corporations and Associations Article Mortgage Loan Servicing Practices 11
9103-Settlement Fund established under § 7–328 of the State Finance and Procurement Article; 12
9104-
9105- (6) (5) $4,900,000 from the Maryland Violence Intervention and Prevention 13
9106-Program Fund established under § 4–902 of the Public Safety Article; and 14
9107-
9108- (7) (6) $4,300,000 from the More Jobs for Marylanders Tax Credit Reserve 15
9109-Fund established under § 10–741 of the Tax – General Article; and 16
9110-
9111- (8) $4,000,000 from the Rape Kit Testing Grant Fund established under § 17
9112-4–401 of the Public Safety Article. 18
9113-
9114- SECTION 15. AND BE IT FURTHER ENACTED, That, notwithstanding any other 19
9115-provision of law, including Chapter 716 of the Acts of the General Assembly of 2024, 20
9116-authorization is hereby provided to the Maryland Department of Health to transfer funds 21
9117-amongst budgetary programs in the Department with an approved budget amendment for 22
9118-fiscal years 2025 and 2026. 23
9119-
9120- SECTION 16. 11. AND BE IT FURTHER ENACTED, That, notwithstanding any 24
9121-other provision of law, the Governor may appropriate to the Department of Natural 25
9122-Resources up to $16,400,000 from the Program Open Space State land acquisition fund 26
9123-balance for operating expenses in the Maryland Park Service in fiscal year 2026 only. 27
9124-
9125- SECTION 17. 12. AND BE IT FURTHER ENACTED, That, notwithstanding any 28
9126-other provision of law, on or before June 30, 2026, the Governor may transfer to the General 29
9127-Fund $10,000,000 $13,100,000 from the Maternal and Child Health Population Health 30
9128-Improvement Fund established under § 19–210 of the Health – General Article. 31
9129-
9130- SECTION 18. 13. AND BE IT FURTHER ENACTED, That, notwithstanding any 32
9131-other provision of law, on or before June 30, 2026, the Governor may transfer to the 33
9132-Behavioral Health Administration within the Maryland Department of Health the 34
9133-following: 35
9134- HOUSE BILL 352 193
9135-
9136-
9137- (1) $96,654 from the Kidney Disease Fund established under § 13–310.1 of 1
9138-the Health – General Article; 2
9139-
9140- (2) (1) $1,570,750 from the State Board of Physicians Fund established under 3
9141-§ 14–207 of the Health Occupations Article; 4
9142-
9143- (3) (2) $720,938 $837,313 from the State Board of Examiners for Audiologists, 5
9144-Hearing Aid Dispensers, Speech–Language Pathologists, and Music Therapists Fund 6
9145-established under § 2–206 of the Health Occupations Article; 7
9146-
9147- (4) $408,218 from the State Board of Social Work Examiners Fund 8
9148-established under § 19–206 of the Health – Occupations Article; 9
9149-
9150- (5) (3) $371,904 $418,756 from the State Board of Dietetic Practice Fund 10
9151-established under § 5–206 of the Health Occupations Article; 11
9152-
9153- (6) (4) $332,957 $119,022 from the State Board of Acupuncture Fund 12
9154-established under § 1A–206 of the Health Occupations Article; 13
9155-
9156- (7) $284,592 from the State Board of Physical Therapy Examiners Fund 14
9157-established under § 13–207 of the Health – Occupations Article; 15
9158-
9159- (8) $191,016 from the State Board of Examiners in Optometry Fund 16
9160-established under § 11–207 of the Health – Occupations Article; and 17
9161-
9162- (9) (5) $40,699 from the State Board of Chiropractic Examiners Fund 18
9163-established under § 3–206 of the Health Occupations Article; 19
9164-
9165- (6) $4,497,322 $2,848,653 from the State Board of Professional Counselors 20
9166-and Therapists Fund established under § 17–206 of the Health Occupations Article; 21
9167-
9168- (7) $1,059,742 $633,191 from the State Board of Occupational Therapy 22
9169-Practice Fund established under § 10–206 of the Health Occupations Article; and 23
9170-
9171- (8) $946,269 $465,315 from the State Board of Examiners for Psychologists 24
9172-Fund as established under § 18–207 of the Health Occupations Article. 25
9173-
9174- SECTION 14. AND BE IT FURTHER ENACTED, That, notwithst anding any other 26
9175-provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 27
9176-$20,000,000 from the Circuit Court Real Property Records Improvement Fund established 28
9177-under § 13–602 of the Courts Article. 29
9178-
9179- SECTION 15. AND BE IT FURTHER ENACTED, That, notwithstanding any other 30
9180-provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 31
9181-$1,000,000 from the State Used Tire Cleanup and Recycling Fund established under § 32
9182-9–273 of the Environment Article. 33
9183- 194 HOUSE BILL 352
9184-
9185-
9186- SECTION 16. AND BE IT FURTHER ENACTED, That, notwithstanding any other 1
9187-provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 2
9188-$3,000,000 of the interest from the Racing and Community Development Financing Fund 3
9189-established under § 10–657.2 of the Economic Development Article. 4
9190-
9191- SECTION 17. AND BE IT FURTHER ENACTED, That, notwithstanding § 7 –311 of 5
9192-the State Finance and Procurement Article or any other provision of law, on or before June 6
9193-30, 2026, if necessary, the Governor may transfer sufficient funds by budget amendment to 7
9194-the Annuity Bond Fund to ensure that the State Treasurer is able to pay debt service to 8
9195-the bondholders of the State. 9
9196-
9197- SECTION 18. AND BE IT FURTHER ENACTED, That, notwithstanding Section 8 10
9198-of Chapter 717 of the Acts of the General Assembly of 2024 or any other provision of law, 11
9199-on or before June 30, 2026, the Governor may transfer to the General Fund $3,000,000 of 12
9200-interest earnings from the Racing and Community Development Financing Fund 13
9201-established under § 10–657.2 of the Economic Development Article. 14
9202-
9203- SECTION 18. AND BE IT FURTHER ENACTED, That, notwithstanding any other 15
9204-provision of law, on or before June 30, 2025, the Governor may transfer $9,000,000 from the 16
9205-Resilient Maryland Revolving Loan Fund established under § 14–110.4 of the Public Safety 17
9206-Article to the Blueprint for Maryland’s Future Fund established under § 5–206 of the 18
9207-Education Article. 19
9208-
9209- SECTION 19. AND BE IT FURTHER ENACTED, That, for fiscal year 2026, 20
9210-payments to providers with rates set by the Interagency Rates Committee under § 8–417 21
9211-of the Education Article may not increase over the rates in effect on January 1, 2025. 22
9212-
9213- SECTION 20. AND BE IT FURTHER ENACTED, That the unexpended special fund 23
9214-appropriation for Outdoor Recreation Land Loan – Capital Appropriation (K00A05.10) 24
9215-within the Department of Natural Resources allocated to Baltimore City as part of the 25
9216-Program Open Space State allocation is reduced by a total of $1,596,400 for the following 26
9217-projects: 27
9218-
9219- (1) $1,125,000 for the Herring Run Park project comprised of: 28
9220-
9221- (i) $400,000 allocated in fiscal year 2018 per a statutory requirement 29
9222-(Chapter 10 of 2016, as amended by Chapter 407 of 2017); and 30
9223-
9224- (ii) $725,000 allocated in fiscal year 2019 comprised of: 31
9225-
9226- 1. $100,000 per a statutory requirement (Chapter 407 of 32
9227-2017); and 33
9228-
9229- 2. $625,000 in the fiscal year 2019 operating budget (Chapter 34
9230-570 of 2018); 35
9231- HOUSE BILL 352 195
9232-
9233-
9234- (2) $300,000 allocated to the Druid Hill Trail Head project in fiscal year 1
9235-2018 per a statutory requirement (Chapter 10 of 2016); 2
9236-
9237- (3) $100,000 appropriated to the Saint Charles Park project in the fiscal 3
9238-year 2019 operating budget (Chapter 570 of 2018); 4
9239-
9240- (4) $21,400 remaining of the $50,000 appropriated to the Bond Street Park 5
9241-project in the fiscal year 2020 operating budget (Chapter 565 of 2019); and 6
9242-
9243- (5) $50,000 appropriated to the Warwick Park project in the fiscal year 2020 7
9244-operating budget (Chapter 565 of 2019). 8
9245-
9246- SECTION 21. AND BE IT FURTHER ENACTED, That $12,000,000 in general funds 9
9247-provided as a grant to the County Executive and County Council of Baltimore County for 10
9248-infrastructure improvements to the Lansdowne Library under Section 19(1)(g)(viii) in the 11
9249-fiscal year 2024 operating budget (Chapter 101 of 2023) are withdrawn. 12
9250-
9251- SECTION 19. 20. 22. AND BE IT FURTHER ENACTED, That: 13
9252-
9253- (a) The transportation revenues raised in accordance with the provisions of this 14
9254-Act shall remain allocated within the Maryland Department of Transportation. 15
9255-
9256- (b) Notwithstanding § 8–402 of the Transportation Article or any other provision 16
9257-of law, the revenue increases attributable to alterations to the titling tax provisions of this 17
9258-Act may not be credited to the Gasoline and Motor Vehicle Revenue Account. 18
9259-
9260- SECTION 23. AND BE IT FURTHER ENACTED, That, on the taking effect of the 19
9261-termination provision of Section 6 of Chapter 111 of 2023, as amended by Section 6 of this 20
9262-Act, all of the functions, powers, duties, books and records (including electronic records), 21
9263-personal property, equipment, fixtures, assets, liabilities, obligations, credits, rights, 22
9264-agreements, and privileges of the Maryland Thoroughbred Racetrack Operating Authority, 23
9265-including those related to the Maryland Jockey Club, Inc., shall be transferred to the 24
9266-Maryland Economic Development Corporation. 25
9267-
9268- SECTION 24. AND BE IT FURTHER ENACTED, That, prior to the taking effect of 26
9269-the termination provision of Section 6 of Chapter 111 of 2023, as amended by Section 6 of 27
9270-this Act, all remaining funds in the Maryland Racing Operations Fund under § 10–1008 of 28
9271-the Economic Development Article shall transfer to the Racing and Community Development 29
9272-Facilities Fund under § 10–657.3 of the Economic Development Article. 30
9273-
9274- SECTION 25. AND BE IT FURTHER ENACTED, That, except as otherwise provided 31
9275-by law, all existing laws, regulations, proposed regulations, standards and guidelines, 32
9276-policies, orders and other directives, forms, plans, memberships, contracts, property, 33
9277-investigations, administrative and judicial responsibilities, rights to sue and be sued, and 34
9278-all other duties and responsibilities associated with the functions of Maryland 35
9279-Thoroughbred Racetrack Operating Authority prior to the taking effect of the termination 36
9280-provision of Section 6 of Chapter 111 of 2023, as amended by Section 6 of this Act, shall 37 196 HOUSE BILL 352
9281-
9282-
9283-continue in effect and, as appropriate, are legal and binding on the Maryland Economic 1
9284-Development Corporation until completed, withdrawn, canceled, modified, or otherwise 2
9285-changed under the law. 3
9286-
9287- SECTION 20. 21. 26. AND BE IT FURTHER ENACTED, That the Comptroller shall 4
9288-waive any interest or penalty imposed on an individual relating to payment of estimated 5
9289-income tax for calendar year 2025 to the extent that the Comptroller determines that the 6
9290-interest or penalty would not have been incurred but for an increase in the income tax rates 7
9291-for calendar year 2025 under Section 3 of this Act. 8
9292-
9293- SECTION 27. AND BE IT FURTHER ENACTED, That the unexpended 9
9294-appropriation for Miscellaneous Grants to Local Government (D05E01) within the Board of 10
9295-Public Works for funding to the Baltimore City Mayor’s Office of Art and Culture for the 11
9296-2023 Artscape Festival that was included in the fiscal year 2024 operating budget (Chapter 12
9297-101 of 2023) is reduced by $326,456 in general funds. 13
9298-
9299- SECTION 28. AND BE IT FURTHER ENACTED, That, notwithstanding § 14
9300-10–106(b)(2) of the Tax – General Article, for a taxable year beginning after December 31, 15
9301-2024, but before January 1, 2026, a county may set a county income tax rate in accordance 16
9302-with § 10–106(a)(1) of the Tax – General Article, as enacted by Section 3 of this Act, provided 17
9303-that the county: 18
9304-
9305- (1) notifies the Comptroller in writing of the rate change on or before May 19
9306-15, 2025; and 20
9307-
9308- (2) is not requesting any other rate or bracket change for that taxable year. 21
9309-
9310- SECTION 29. AND BE IT FURTHER ENACTED, That: 22
9311-
9312- (a) Notwithstanding any other provision of law, if congressional action or other 23
9313-federal program changes result in a reduction of at least $1,000,000,000 in the State’s 24
9314-estimated federal fund revenues compared to the federal funding budgeted in fiscal year 25
9315-2026, within 30 days of the determination or estimate of the State’s federal fund revenues 26
9316-resulting from the federal policy change, the Secretary of Budget and Management shall 27
9317-certify whether the reduction is at least $1,000,000,000. 28
9318-
9319- (b) If the Secretary of Budget and Management certifies a reduction of at least 29
9320-$1,000,000,000 in federal fund revenue in accordance with subsection (a) of this section, 30
9321-within 90 days of the certification, the Department of Budget and Management shall submit 31
9322-a report to the Legislative Policy Committee with a description of the impact of the reduced 32
9323-federal fund revenues by program and proposed actions, including reductions if appropriate. 33
9324-
9325- SECTION 30. AND BE IT FURTHER ENACTED, That, notwithstanding any other 34
9326-provision of law, the Comptroller shall set the annual interest rate for a sales and use tax 35
9327-refund that is the result of a final decision in the matter of Potomac Edison v. Comptroller 36
9328-of the Treasury at a percentage, rounded to the nearest whole number, that is the percentage 37
9329-that equals the average prime rate of interest quoted by commercial banks to large businesses 38 HOUSE BILL 352 197
9330-
9331-
9332-during the 12 months immediately preceding the month in which the final decision is 1
9333-rendered, based on a determination by the Board of Governors of the Federal Reserve Bank. 2
9334-
9335- SECTION 31. AND BE IT FURTHER ENACTED, That: 3
9336-
9337- (a) On or before August 1, 2025, the Prince George’s County Board of Education 4
9338-shall procure, using a competitive bidding process, an independent certified public 5
9339-accounting firm with expertise in school board finance and governance to conduct a 6
9340-performance (and/or financial) audit of the Prince George’s County Board of Education. 7
9341-
9342- (b) On award of the contract, and before commencement of the audit, the certified 8
9343-public accounting firm shall consult with the Joint Audit and Evaluation Committee 9
9344-established under Title 2, Subtitle 6 of the State Government Article and the Office of 10
9345-Legislative Audits established under Title 2, Subtitle 12 of the State Government Article in 11
9346-the development of the scope and objectives of the performance audit. 12
9347-
9348- (c) A certified public accounting firm that provides services to the Prince George’s 13
9349-County Board of Education may not bid on the procurement. 14
9350-
9351- (d) The audit shall evaluate all revenues and expenditures of the Prince George’s 15
9352-County Board of Education beginning with fiscal year 2024. 16
9353-
9354- (e) On or before January 1, 2026, the audit report shall be submitted to the Joint 17
9355-Audit and Evaluation Committee, the Office of Legislative Audits, and the General 18
9356-Assembly, in accordance with § 2–1257 of the State Government Article. 19
9357-
9358- SECTION 32. AND BE IT FURTHER ENACTED, That: 20
9359-
9360- (a) If the Maryland Department of Health failed to comply in fiscal years 2023 and 21
9361-2024 with § 19–1408 of the Health – General Article in regard to a nursing home in 22
9362-Montgomery County, Montgomery County may request and the Department shall delegate 23
9363-to Montgomery County the authority to conduct surveys and complaint investigations the 24
9364-Department is required to conduct under § 19–1408 of the Health – General Article. 25
9365-
9366- (b) Within 90 days after receiving a request to delegate authority to Montgomery 26
9367-County due to the Maryland Department of Health’s noncompliance with § 19–1408 of the 27
9368-Health – General Article, the Maryland Department of Health shall execute a memorandum 28
9369-of understanding with Montgomery County that: 29
9370-
9371- (1) delegates to Montgomery County the requirement to conduct surveys and 30
9372-complaint investigations in compliance with § 19–1408 of the Health – General Article; 31
9373-
9374- (2) subject to subsection (c) of this section, commits Montgomery County to 32
9375-paying 50% of the State costs for up to 60 months, with the total months of delegation 33
9376-committed under the memorandum determined by Montgomery County; and 34
9377- 198 HOUSE BILL 352
9378-
9379-
9380- (3) is modeled after a Maryland Department of Health Standard 1
9381-Memorandum of Understanding intra–agency or intergovernmental agreement that the 2
9382-Department executed with Montgomery County and existed as of July 1, 2019. 3
9383-
9384- (c) (1) The Maryland Department of Health shall calculate the cost share for 4
9385-Montgomery County under this section in a manner that may not exceed 50% of the costs for 5
9386-conducting surveys and complaint investigations in fiscal year 2020, adjusted for inflation 6
9387-by the Consumer Price Index for all Urban Consumers for the Washington Metropolitan 7
9388-area, not to exceed 3% increase per fiscal year. 8
9389-
9390- (2) The Maryland Department of Health shall ensure that the General Fund 9
9391-savings of shifting 50% of the State costs to Montgomery County under this section accrues 10
9392-to the Department for the immediately following fiscal year to comply with § 19–1408 of the 11
9393-Health – General Article on a statewide basis. 12
9394-
9395- SECTION 21. 22. 33. AND BE IT FURTHER ENACTED, That Section 2 Sections 2 13
9396-and 4 of this Act shall take effect July 1, 2025. Sections 13–802, 13–809, and 13–810 of the 14
9397-Transportation Article, as enacted by Section 2 of this Act, shall be applicable to all 15
9398-certificates of title issued on or after July 1, 2025, and to all motor vehicles, trailers, or 16
9399-semitrailers subject to the excise tax that are in interstate operation and registered under 17
9400-§ 13–109(c) or (d) of the Transportation Article without a certificate of title on or after July 18
9401-1, 2025. 19
9402-
9403- SECTION 22. 23. 34. AND BE IT FURTHER ENACTED, That Section 3 of this Act 20
9404-shall take effect July 1, 2025, and shall be applicable to all taxable years beginning after 21
9405-December 31, 2024. 22
9406-
9407- SECTION 35. AND BE IT FURTHER ENACTED, That Section 5 of this Act shall 23
9408-take effect January 1, 2026, and shall be applicable to all taxable years beginning after 24
9409-December 31, 2025. 25
9410-
9411- SECTION 23. 24. 36. AND BE IT FURTHER ENACTED, That Sections 4 and 9 26
9412-Section 9 7 of this Act shall take effect July 1, 2026. 27
9413-
9414- SECTION 24. 25. AND BE IT FURTHER ENACTED, That Section 5 of this Act shall 28
9415-take effect July 1, 2027, and shall be applicable to all taxable years beginning after 29
9416-December 31, 2027. 30
9417-
9418- SECTION 25. AND BE IT FURTHER ENACTED, That Section 10 9 of this Act shall 31
9419-take effect July 1, 2025, and shall be applicable to persons dying on or after July 1, 2025. 32
9420-Those statutes in effect on June 30, 2025, shall govern the administration, on and after 33
9421-July 1, 2025, of estates of persons who died before July 1, 2025, and shall govern the 34
9422-imposition, rate, administration, collection, enforcement, and distribution, on and after 35
9423-July 1, 2025, of the inheritance tax on property passing from persons who died before July 36
9424-1, 2025. 37
9425- HOUSE BILL 352 199
9426-
9427-
9428- SECTION 26. 37. AND BE IT FURTHE R ENACTED, That, except as provided in 1
9429-Sections 21, 22, 23, 24, and 25 33, 34, 35, and 36 of this Act, this Act shall take effect June 2
9430-1, 2025. 3
8292+ (5) (3) $371,904 $418,756 from the State Board of Dietetic Practice Fund 1
8293+established under § 5–206 of the Health Occupations Article; 2
8294+
8295+ (6) (4) $332,957 $119,022 from the State Board of Acupuncture Fund 3
8296+established under § 1A–206 of the Health Occupations Article; 4
8297+
8298+ (7) $284,592 from the State Board of Physical Therapy Examiners Fund 5
8299+established under § 13–207 of the Health – Occupations Article; 6
8300+
8301+ (8) $191,016 from the State Board of Examiners in Optometry Fund 7
8302+established under § 11–207 of the Health – Occupations Article; and 8
8303+
8304+ (9) (5) $40,699 from the State Board of Chiropractic Examiners Fund 9
8305+established under § 3–206 of the Health Occupations Article; 10
8306+
8307+ (6) $4,497,322 from the State Board of Professional Counselors and 11
8308+Therapists Fund established under § 17–206 of the Health Occupations Article; 12
8309+
8310+ (7) $1,059,742 from the State Board of Occupational Therapy Practice 13
8311+Fund established under § 10–206 of the Health Occupations Article; and 14
8312+
8313+ (8) $946,269 from the State Board of Examiners for Psychologists Fund as 15
8314+established under § 18–207 of the Health Occupations Article. 16
8315+
8316+ SECTION 14. AND BE IT FURTHER ENACTED, That, notwithstanding any other 17
8317+provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 18
8318+$20,000,000 from the Circuit Court Real Property Records Improvement Fund established 19
8319+under § 13–602 of the Courts Article. 20
8320+
8321+ SECTION 15. AND BE IT FURTHER ENACTED, That, notwithstanding any other 21
8322+provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 22
8323+$1,000,000 from the State Used Tire Cleanup and Recycling Fund established under § 23
8324+9–273 of the Environment Article. 24
8325+
8326+ SECTION 16. AND BE IT FURTHER ENACTED, That, notwithstanding any other 25
8327+provision of law, on or before June 30, 2026, the Governor may transfer to the General Fund 26
8328+$3,000,000 of the interest from the Racing and Community Development Financing Fund 27
8329+established under § 10–657.2 of the Economic Development Article. 28
8330+
8331+ SECTION 17. AND BE IT FURTHER ENACTED, That, notwithstanding § 7 –311 of 29
8332+the State Finance and Procurement Article or any other provision of law, on or before June 30
8333+30, 2026, if necessary, the Governor may transfer sufficient funds by budget amendment to 31
8334+the Annuity Bond Fund to ensure that the State Treasurer is able to pay debt service to 32
8335+the bondholders of the State. 33
8336+
8337+ SECTION 18. AND BE IT FURTHER ENACTED, That, notwithstanding Section 8 34
8338+of Chapter 717 of the Acts of the General Assembly of 2024 or any other provision of law, 35 HOUSE BILL 352 175
8339+
8340+
8341+on or before June 30, 2026, the Governor may transfer to the General Fund $3,000,000 of 1
8342+interest earnings from the Racing and Community Development Financing Fund 2
8343+established under § 10–657.2 of the Economic Development Article. 3
8344+
8345+ SECTION 19. AND BE IT FURTHER ENACTED, That, for fiscal year 2026, 4
8346+payments to providers with rates set by the Interagency Rates Committee under § 8–417 5
8347+of the Education Article may not increase over the rates in effect on January 1, 2025. 6
8348+
8349+ SECTION 19. 20. AND BE IT FURTHER ENACTED, That: 7
8350+
8351+ (a) The transportation revenues raised in accordance with the provisions of this 8
8352+Act shall remain allocated within the Maryland Department of Transportation. 9
8353+
8354+ (b) Notwithstanding § 8–402 of the Transportation Article or any other provision 10
8355+of law, the revenue increases attributable to alterations to the titling tax provisions of this 11
8356+Act may not be credited to the Gasoline and Motor Vehicle Revenue Account. 12
8357+
8358+ SECTION 20. 21. AND BE IT FURTHER ENACTED, That the Comptroller shall 13
8359+waive any interest or penalty imposed on an individual relating to payment of estimated 14
8360+income tax for calendar year 2025 to the extent that the Comptroller determines that the 15
8361+interest or penalty would not have been incurred but for an increase in the income tax rates 16
8362+for calendar year 2025 under Section 3 of this Act. 17
8363+
8364+ SECTION 21. 22. AND BE IT FURTHER ENACTED, That Section 2 Sections 2 and 18
8365+4 of this Act shall take effect July 1, 2025. Sections 13–802, 13–809, and 13–810 of the 19
8366+Transportation Article, as enacted by Section 2 of this Act, shall be applicable to all 20
8367+certificates of title issued on or after July 1, 2025, and to all motor vehicles, trailers, or 21
8368+semitrailers subject to the excise tax that are in interstate operation and registered under 22
8369+§ 13–109(c) or (d) of the Transportation Article without a certificate of title on or after July 23
8370+1, 2025. 24
8371+
8372+ SECTION 22. 23. AND BE IT FURTHER ENACTED, That Section 3 of this Act shall 25
8373+take effect July 1, 2025, and shall be applicable to all taxable years beginning after 26
8374+December 31, 2024. 27
8375+
8376+ SECTION 23. 24. AND BE IT FURTHER ENACTED, That Sections 4 and 9 Section 28
8377+9 of this Act shall take effect July 1, 2026. 29
8378+
8379+ SECTION 24. 25. AND BE IT FURTHER ENACTED, That Section 5 of this Act shall 30
8380+take effect July 1, 2027, and shall be applicable to all taxable years beginning after 31
8381+December 31, 2027. 32
8382+
8383+ SECTION 25. AND BE IT FURTHER ENACTED, That Section 10 9 of this Act shall 33
8384+take effect July 1, 2025, and shall be applicable to persons dying on or after July 1, 2025. 34
8385+Those statutes in effect on June 30, 2025, shall govern the administration, on and after 35
8386+July 1, 2025, of estates of persons who died before July 1, 2025, and shall govern the 36
8387+imposition, rate, administration, collection, enforcement, and distribution, on and after 37 176 HOUSE BILL 352
8388+
8389+
8390+July 1, 2025, of the inheritance tax on property passing from persons who died before July 1
8391+1, 2025. 2
8392+
8393+ SECTION 26. AND BE IT FURTHER ENACTED, That, except as provided in 3
8394+Sections 21, 22, 23, 24, and 25 of this Act, this Act shall take effect June 1, 2025. 4
94318395
94328396
94338397
94348398
94358399 Approved:
94368400 ________________________________________________________________________________
94378401 Governor.
94388402 ________________________________________________________________________________
94398403 Speaker of the House of Delegates.
94408404 ________________________________________________________________________________
94418405 President of the Senate.