Maryland 2025 Regular Session

Maryland House Bill HB83 Compare Versions

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

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0083
6	6
7	7	HOUSE BILL 83
8	8	M3 5lr1637
9	9	(PRE–FILED)
10	10	By: Delegate Boyce
11	11	Requested: November 1, 2024
12	12	Introduced and read first time: January 8, 2025
13	13	Assigned to: Environment and Transportation
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	Environment – Tire Recycling Fee – Alterations 2
20	20
21	21	FOR the purpose of requiring the Department of the Environment, instead of the Board of 3
22	22	Public Works, to establish a tire recycling fee to be imposed on the first sale of a new 4
23	23	tire in the State by a tire dealer; requiring the Department to set the tire recycling 5
24	24	fee at a certain amount beginning on a certain date; authorizing the Department to 6
25	25	adjust the tire recycling fee for inflation at certain time intervals; prohibiting the tire 7
26	26	recycling fee from exceeding a certain amount; and generally relating to the tire 8
27	27	recycling fee. 9
28	28
29	29	BY repealing and reenacting, with amendments, 10
30	30	Article – Environment 11
31	31	Section 9–228(g) and 9–274 12
32	32	Annotated Code of Maryland 13
33	33	(2014 Replacement Volume and 2024 Supplement) 14
34	34
35	35	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
36	36	That the Laws of Maryland read as follows: 16
37	37
38	38	Article – Environment 17
39	39
40	40	9–228. 18
41	41
42	42	(g) (1) (i) [Beginning on February 1, 1992,] THE DEPARTMENT SHALL 19
43	43	ESTABLISH a tire recycling fee [shall] TO be imposed on the first sale of a new tire in the 20
44	44	State by a tire dealer, including new tires sold as part of a new or used vehicle, trailer, farm 21
45	45	implement, or other similar machinery. 22
46	46	2 HOUSE BILL 83
47	47
48	48
49	49	(ii) A county, municipal corporation, or any agency of a county or 1
50	50	municipal corporation may not impose any tax, fee, or other charge on the first sale of a 2
51	51	new tire by a tire dealer. 3
52	52
53	53	(2) The tire recycling fee: 4
54	54
55	55	(I) SHALL BE SET AT $1 PER TIRE BEGINNING JANUARY 1, 5
56	56	2026; 6
57	57
58	58	(II) SUBJECT TO ITEM (III) OF THIS PARAGRAPH , MAY BE 7
59	59	ADJUSTED FOR INFLATI ON EVERY 2 FISCAL YEARS BASED O N THE CONSUMER 8
60	60	PRICE INDEX, AS DETERMINED BY THE DEPARTMENT ; AND 9
61	61
62	62	[(i)] (III) May not exceed [$1.00] $2 per tire[; and 10
63	63
64	64	(ii) Shall be established by the Board of Public Works]. 11
65	65
66	66	(3) For a sale made by a tire dealer to a person who resells tires, the tire 12
67	67	dealer shall separately state its recycling fees paid by the tire dealer on the invoice or other 13
68	68	document of sale. 14
69	69
70	70	(4) (i) Each tire dealer shall: 15
71	71
72	72	1. Pay the tire recycling fee; and 16
73	73
74	74	2. Complete and submit, under oath, a return and remit the 17
75	75	fees to the Comptroller of the Treasury on or before the 21st day of the month that follows 18
76	76	the month in which the sale was made, and for other periods and on other dates that the 19
77	77	Comptroller specifies by regulation, including periods for which no fees were due. 20
78	78
79	79	(ii) For periods beginning after December 31, 2026, a person shall 21
80	80	file a tire recycling fee return electronically. 22
81	81
82	82	(5) A tire dealer who timely files a tire recycling fee return and pays the 23
83	83	tire recycling fees due is allowed, for the expense of administering and paying the fee, a 24
84	84	credit equal to 0.6% of the gross amount of tire recycling fees that the tire dealer is to pay 25
85	85	to the Comptroller. 26
86	86
87	87	(6) If the amount of the tire recycling fee is separately stated in a retail 27
88	88	sale, the tire recycling fee is not subject to any tax under Title 11 of the Tax – General 28
89	89	Article or Title 13 of the Transportation Article. 29
90	90
91	91	(7) At the end of each quarter, the Comptroller shall forward all tire 30
92	92	recycling fees to the Used Tire Cleanup and Recycling Fund, less the costs of 31
93	93	administration. 32
94	94	HOUSE BILL 83 3
95	95
96	96
97	97	(8) Except to the extent they are inconsistent with this subsection, the 1
98	98	provisions of Title 13 of the Tax – General Article applicable to the sales and use tax shall 2
99	99	govern the administration, collection, and enforcement of the tire recycling fee under this 3
100	100	subsection. 4
101	101
102	102	(9) The Comptroller: 5
103	103
104	104	(i) Shall administer the tire recycling fee; and 6
105	105
106	106	(ii) May adopt any regulations that are necessary or appropriate to 7
107	107	administer, collect, and enforce the tire recycling fee. 8
108	108
109	109	9–274. 9
110	110
111	111	(a) The State Used Tire Cleanup and Recycling Fund shall consist of moneys 10
112	112	made available under: 11
113	113
114	114	(1) Loan authorizations; 12
115	115
116	116	(2) Funds appropriated in the State budget; 13
117	117
118	118	(3) Fees collected for the sale of tires by retail dealers under § 9–228(g) of 14
119	119	this subtitle; or 15
120	120
121	121	(4) Bond and security forfeitures collected under § 9–228(k) of this subtitle. 16
122	122
123	123	(b) (1) The Fund is limited to a maximum of $10,000,000. 17
124	124
125	125	(2) If the sum of unallocated funds in the Fund and the projected fees for 18
126	126	the next fiscal year exceeds $10,000,000, the [Board of Public Works] DEPARTMENT shall 19
127	127	adjust the fees for the next fiscal year on a pro rata basis so that the sum of unallocated 20
128	128	and actual fees does not exceed $10,000,000. 21
129	129
130	130	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 22
131	131	1, 2025. 23
132	132