Maryland 2025 Regular Session

Maryland House Bill HB603 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		hb0603
9	6
10	7		HOUSE BILL 603
11	8		Q3 5lr1728
12		-	CF ~~SB 663~~
	9	+	CF 5lr1893
13	10		By: The Speaker (By Request – Office of the Comptroller)
14	11		Introduced and read first time: January 23, 2025
15	12		Assigned to: Ways and Means
16		-	Committee Report: Favorable
17		-	House action: Adopted
18		-	Read second time: February 22, 2025
19	13
20		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
21	15
22	16		AN ACT concerning 1
23	17
24	18		Earned Income Tax Credit – Notice of Eligibility – Alteration 2
25	19
26	20		FOR the purpose of altering the method by which the Comptroller must provide a certain 3
27	21		notice to all employers in the State concerning the earned income tax credit; and 4
28	22		generally relating to the State earned income tax credit. 5
29	23
30	24		BY repealing and reenacting, with amendments, 6
31	25		Article – Tax – General 7
32	26		Section 10–913 8
33	27		Annotated Code of Maryland 9
34	28		(2022 Replacement Volume and 2024 Supplement) 10
35	29
36	30		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
37	31		That the Laws of Maryland read as follows: 12
38	32
39	33		Article – Tax – General 13
40	34
41	35		10–913. 14
42	36
43	37		(a) (1) On or before January 1 of each calendar year, the Comptroller shall 15
44	38		publish the maximum income eligibility for the earned income tax credit under § 10–704 of 16
45	39		this title for the calendar year. 17
46		-	2 HOUSE BILL 603
47	40
	41	+	(2) The Comptroller shall prepare a notice that meets the requirements of 18
	42	+	subsection (b) of this section and [mail] PROVIDE the notice, BY MAIL OR ELECTRO NIC 19
	43	+	MEANS, to all employers in the State. 20
48	44
49		-	(2) The Comptroller shall prepare a notice that meets the requirements of 1
50		-	subsection (b) of this section and [mail] PROVIDE the notice, BY MAIL OR ELECTRONI C 2
51		-	MEANS, to all employers in the State. 3
52		-
53		-	(b) (1) On or before December 31 of each calendar year, an employer shall 4
54		-	provide electronic or written notice to an employee who may be eligible for the earned 5
55		-	income tax credit under § 10–704 of this title that: 6
56		-
57		-	(i) the employee may be eligible for the federal earned income tax 7
58		-	credit under § 32 of the Internal Revenue Code; and 8
59		-
60		-	(ii) the employee may be eligible for the earned income tax credit 9
61		-	under § 10–704 of this title. 10
62		-
63		-	(2) An employer may provide the notice required under this subsection to: 11
64		-
65		-	(i) all employees; or 12
66		-
67		-	(ii) employees with wages that are less than or equal to the 13
68		-	maximum income eligibility published under subsection (a) of this section. 14
69		-
70		-	(c) An employee may not pursue a private cause of action against an employer for 15
71		-	the employer’s failure to provide the notice required under subsection (b) of this section. 16
72		-
73		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
74		-	1, 2025. 18
	45	+	(b) (1) On or before December 31 of each calendar year, an employer shall 21
	46	+	provide electronic or written notice to an employee who may be eligible for the earned 22
	47	+	income tax credit under § 10–704 of this title that: 23 2 HOUSE BILL 603
75	48
76	49
77	50
78		-	Approved:
79		-	________________________________________________________________________________
80		-	Governor.
81		-	________________________________________________________________________________
82		-	Speaker of the House of Delegates.
83		-	________________________________________________________________________________
84		-	President of the Senate.
	51	+	(i) the employee may be eligible for the federal earned income tax 1
	52	+	credit under § 32 of the Internal Revenue Code; and 2
	53	+
	54	+	(ii) the employee may be eligible for the earned income tax credit 3
	55	+	under § 10–704 of this title. 4
	56	+
	57	+	(2) An employer may provide the notice required under this subsection to: 5
	58	+
	59	+	(i) all employees; or 6
	60	+
	61	+	(ii) employees with wages that are less than or equal to the 7
	62	+	maximum income eligibility published under subsection (a) of this section. 8
	63	+
	64	+	(c) An employee may not pursue a private cause of action against an employer for 9
	65	+	the employer’s failure to provide the notice required under subsection (b) of this section. 10
	66	+
	67	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 11
	68	+	1, 2025. 12