EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0663*
SENATE BILL 663
Q3 5lr1893
CF HB 603
By: The President (By Request – Office of the Comptroller)
Introduced and read first time: January 25, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Earned Income Tax Credit – Notice of Eligibility – Alteration 2
FOR the purpose of altering the method by which the Comptroller must provide a certain 3
notice to all employers in the State concerning the earned income tax credit; and 4
generally relating to the State earned income tax credit. 5
BY repealing and reenacting, with amendments, 6
Article – Tax – General 7
Section 10–913 8
Annotated Code of Maryland 9
(2022 Replacement Volume and 2024 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – General 13
10–913. 14
(a) (1) On or before January 1 of each calendar year, the Comptroller shall 15
publish the maximum income eligibility for the earned income tax credit under § 10–704 of 16
this title for the calendar year. 17
(2) The Comptroller shall prepare a notice that meets the requirements of 18
subsection (b) of this section and [mail] PROVIDE the notice, BY MAIL OR ELECTRO NIC 19
MEANS, to all employers in the State. 20
(b) (1) On or before December 31 of each calendar year, an employer shall 21
provide electronic or written notice to an employee who may be eligible for the earned 22
income tax credit under § 10–704 of this title that: 23 2 SENATE BILL 663
(i) the employee may be eligible for the federal earned income tax 1
credit under § 32 of the Internal Revenue Code; and 2
(ii) the employee may be eligible for the earned income tax credit 3
under § 10–704 of this title. 4
(2) An employer may provide the notice required under this subsection to: 5
(i) all employees; or 6
(ii) employees with wages that are less than or equal to the 7
maximum income eligibility published under subsection (a) of this section. 8
(c) An employee may not pursue a private cause of action against an employer for 9
the employer’s failure to provide the notice required under subsection (b) of this section. 10
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 11
1, 2025. 12