Maryland 2025 Regular Session

Maryland Senate Bill SB904 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 EXISTING LAW .
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0904
6	6
7	7	SENATE BILL 904
8	8	Q7, C2 5lr2194
9	9	CF 5lr2196
10	10	By: Senators Hester, Ferguson, Love, Gile, Jackson, and Rosapepe
11	11	Introduced and read first time: January 28, 2025
12	12	Assigned to: Budget and Taxation and Finance
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Data Brokers – Registry and Gross Income Tax 2
19	19	(Building Information Guardrails Data Act of 2025) 3
20	20
21	21	FOR the purpose of establishing the Privacy Protection and Enforcement Unit within the 4
22	22	Division of Consumer Protection in the Office of the Attorney General; establishing 5
23	23	a data broker registry; requiring certain data brokers to register each year with the 6
24	24	Comptroller; imposing a tax on the gross income of certain data brokers; and 7
25	25	generally relating to data brokers. 8
26	26
27	27	BY renumbering 9
28	28	Article – Tax – General 10
29	29	Section 2–4A–01 and 2–4A–02 and the subtitle “Subtitle 4A. Digital Advertising 11
30	30	Gross Revenues Tax Revenue Distribution” 12
31	31	to be Section 2–4B–01 and 2–4B–02, respectively, and the subtitle “Subtitle 4B. 13
32	32	Digital Advertising Gross Revenues Tax Revenue Distribution” 14
33	33	Annotated Code of Maryland 15
34	34	(2022 Replacement Volume and 2024 Supplement) 16
35	35
36	36	BY repealing and reenacting, without amendments, 17
37	37	Article – Commercial Law 18
38	38	Section 13–101(a) and (e) 19
39	39	Annotated Code of Maryland 20
40	40	(2013 Replacement Volume and 2024 Supplement) 21
41	41
42	42	BY adding to 22
43	43	Article – Commercial Law 23
44	44	Section 13–204.1 24
45	45	Annotated Code of Maryland 25
46	46	(2013 Replacement Volume and 2024 Supplement) 26
47	47
48	48	BY repealing and reenacting, without amendments, 27 2 SENATE BILL 904
49	49
50	50
51	51	Article – Education 1
52	52	Section 7–447.1(p)(2) 2
53	53	Annotated Code of Maryland 3
54	54	(2022 Replacement Volume and 2024 Supplement) 4
55	55
56	56	BY repealing and reenacting, with amendments, 5
57	57	Article – Education 6
58	58	Section 7–447.1(p)(6) 7
59	59	Annotated Code of Maryland 8
60	60	(2022 Replacement Volume and 2024 Supplement) 9
61	61
62	62	BY adding to 10
63	63	Article – Education 11
64	64	Section 24–204(e) 12
65	65	Annotated Code of Maryland 13
66	66	(2022 Replacement Volume and 2024 Supplement) 14
67	67
68	68	BY repealing and reenacting, without amendments, 15
69	69	Article – State Finance and Procurement 16
70	70	Section 3.5–309(a) 17
71	71	Annotated Code of Maryland 18
72	72	(2021 Replacement Volume and 2024 Supplement) 19
73	73
74	74	BY repealing and reenacting, with amendments, 20
75	75	Article – State Finance and Procurement 21
76	76	Section 3.5–309(e) 22
77	77	Annotated Code of Maryland 23
78	78	(2021 Replacement Volume and 2024 Supplement) 24
79	79
80	80	BY repealing and reenacting, without amendments, 25
81	81	Article – Tax – General 26
82	82	Section 1–101(a) and 13–508(b) 27
83	83	Annotated Code of Maryland 28
84	84	(2022 Replacement Volume and 2024 Supplement) 29
85	85
86	86	BY adding to 30
87	87	Article – Tax – General 31
88	88	Section 1–101(f–1); 2–4A–01 and 2–4A–02 to be under the new subtitle “Subtitle 4A. 32
89	89	Data Broker Gross Income Tax Revenue Distribution”; 7.3–101 through 33
90	90	7.3–501 to be under the new title “Title 7.3. Data Broker Registry and Gross 34
91	91	Income Tax”; and 13–402(a)(7) and 13–1001(h) 35
92	92	Annotated Code of Maryland 36
93	93	(2022 Replacement Volume and 2024 Supplement) 37
94	94
95	95	BY repealing and reenacting, with amendments, 38
96	96	Article – Tax – General 39 SENATE BILL 904 3
97	97
98	98
99	99	Section 2–102(a), 13–201(4), 13–402(a)(5) and (6), 13–508(a) and (c), 13–509, 1
100	100	13–1002(b) and (c), and 13–1101(b) and (c) 2
101	101	Annotated Code of Maryland 3
102	102	(2022 Replacement Volume and 2024 Supplement) 4
103	103
104	104	BY repealing and reenacting, with amendments, 5
105	105	Article – Commercial Law 6
106	106	Section 13–204.1(c)(1) 7
107	107	Annotated Code of Maryland 8
108	108	(2013 Replacement Volume and 2024 Supplement) 9
109	109	(As enacted by Section 2 of this Act) 10
110	110
111	111	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
112	112	That Section(s) 2–4A–01 and 2–4A–02 and the subtitle “Subtitle 4A. Digital Advertising 12
113	113	Gross Revenues Tax Revenue Distribution” of Article – Tax – General of the Annotated 13
114	114	Code of Maryland be renumbered to be Section(s) 2–4B–01 and 2–4B–02, respectively, and 14
115	115	the subtitle “Subtitle 4B. Digital Advertising Gross Revenues Tax Revenue Distribution”. 15
116	116
117	117	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 16
118	118	as follows: 17
119	119
120	120	Article – Commercial Law 18
121	121
122	122	13–101. 19
123	123
124	124	(a) In this title the following words have the meanings indicated. 20
125	125
126	126	(e) “Division” means the Division of Consumer Protection of the Office of the 21
127	127	Attorney General. 22
128	128
129	129	13–204.1. 23
130	130
131	131	(A) THERE IS A PRIVACY PROTECTION AND ENFORCEMENT UNIT IN THE 24
132	132	DIVISION. 25
133	133
134	134	(B) THE PURPOSE OF THE UNIT IS TO PROTECT TH E PRIVACY AND ONLINE 26
135	135	SECURITY OF INDIVIDUALS ’ PERSONAL INFORMATION AND THE INDIVIDUALS ’ 27
136	136	DIGITAL RIGHTS AND T O PROTECT THE PUBLIC FROM UNFAIR , ABUSIVE, OR 28
137	137	DECEPTIVE PRACTICES INVOLVING ARTIFICIAL INTELLIGENCE , CYBERSECURITY , 29
138	138	AND OTHER ONLINE OR DIGITAL PRIVACY ISSU ES. 30
139	139
140	140	(C) THE UNIT SHALL: 31
141	141
142	142	(1) ENFORCE: 32
143	143	4 SENATE BILL 904
144	144
145	145
146	146	(I) THE MARYLAND AGE–APPROPRIATE DESIGN CODE ACT; 1
147	147	AND 2
148	148
149	149	(II) ANY STATE OR FEDERAL LAWS INVOLVING TECHNOLOGY , 3
150	150	ONLINE SERVICES AND PRODUCTS, CYBERSECURITY , ARTIFICIAL INTELLIGE NCE, 4
151	151	AND DIGITAL PRIVACY ; 5
152	152
153	153	(2) EMPOWER AND EDUCATE STATE CONSUMERS WITH 6
154	154	INFORMATION ON THE IR RIGHTS AND STRATE GIES FOR PROTECTING THE 7
155	155	CONSUMER ’S PRIVACY, ONLINE SAFETY , AND SECURITY AGAINST RISKS ASSOCIATED 8
156	156	WITH ARTIFICIAL INTE LLIGENCE, CYBERSECURITY BREACH ES, AND OTHER DIGITAL 9
157	157	THREATS; AND 10
158	158
159	159	(3) ASSIST, ADVISE, AND COOPERATE WITH L OCAL, STATE, AND 11
160	160	FEDERAL AGENCIES AND OFFICIALS TO PROTECT AND PROMOTE THE INTE RESTS OF 12
161	161	CONSUMERS IN THE STATE REGARDING PRIVA CY–RELATED ISSUES , 13
162	162	CYBERSECURITY RISKS , ARTIFICIAL INTELLIGE NCE, AND UNLAWFUL ONLINE 14
163	163	CONDUCT OR PRACTICES . 15
164	164
165	165	(D) (1) THE REVENUES FROM T HE DATA BROKER GROSS INCOME TAX 16
166	166	SHALL BE DISTRIBUTED TO A SPECIAL FUND TO BE USED ONLY FOR THE PURPOSES 17
167	167	OF THE UNIT. 18
168	168
169	169	(2) THE FUND IS A CONTINU ING, NONLAPSING SPECIAL F UND THAT IS 19
170	170	NOT SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 20
171	171
172	172	Article – Education 21
173	173
174	174	7–447.1. 22
175	175
176	176	(p) (2) There is a Coordinated Community Supports Partnership Fund. 23
177	177
178	178	(6) The Fund consists of: 24
179	179
180	180	(i) Money appropriated in the State budget to the Fund; 25
181	181
182	182	(ii) REVENUE DISTRIBUTED T O THE FUND UNDER § 2–4A–02 OF 26
183	183	THE TAX – GENERAL ARTICLE; 27
184	184
185	185	(III) Interest earnings; and 28
186	186
187	187	[(iii)] (IV) Any other money from any other source accepted for the 29
188	188	benefit of the Fund. 30
189	189	SENATE BILL 904 5
190	190
191	191
192	192	24–204. 1
193	193
194	194	(E) (1) THE REVENUES FROM THE DATA BROKER GROSS IN COME TAX 2
195	195	SHALL BE DISTRIBUTED TO A SPECIAL FUND , TO BE USED ONLY BY MARYLAND 3
196	196	PUBLIC TELEVISION TO PROVIDE DIGITAL LITERACY SUP PORT TO STUDENTS IN 4
197	197	KINDERGARTEN THROUGH 12TH GRADE. 5
198	198
199	199	(2) THE FUND IS A CONTINU ING, NONLAPSING SPECIAL F UND THAT IS 6
200	200	NOT SUBJECT TO § 7–302 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 7
201	201
202	202	Article – State Finance and Procurement 8
203	203
204	204	3.5–309. 9
205	205
206	206	(a) There is an Information Technology Investment Fund. 10
207	207
208	208	(e) Except as provided in subsection (f) of this section, the Fund consists of: 11
209	209
210	210	(1) money appropriated in the State budget to the Fund; 12
211	211
212	212	(2) as approved by the Secretary, money received from: 13
213	213
214	214	(i) the sale, lease, or exchange of communication sites, 14
215	215	communication facilities, or communication frequencies for information technology 15
216	216	purposes; or 16
217	217
218	218	(ii) an information technology agreement involving resource 17
219	219	sharing; 18
220	220
221	221	(3) that portion of money earned from pay phone commissions to the extent 19
222	222	that the commission rates exceed those in effect in December 1993; 20
223	223
224	224	(4) money received and accepted as contributions, grants, or gifts as 21
225	225	authorized under subsection (c) of this section; 22
226	226
227	227	(5) general funds appropriated for major information technology 23
228	228	development projects of any unit of State government other than a public institution of 24
229	229	higher education that: 25
230	230
231	231	(i) are unencumbered and unexpended at the end of a fiscal year; 26
232	232
233	233	(ii) have been abandoned; or 27
234	234
235	235	(iii) have been withheld by the General Assembly or the Secretary; 28
236	236	6 SENATE BILL 904
237	237
238	238
239	239	(6) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4A–02 OF THE 1
240	240	TAX – GENERAL ARTICLE; 2
241	241
242	242	(7) any investment earnings; and 3
243	243
244	244	[(7)] (8) any other money from any source accepted for the benefit of the 4
245	245	Fund. 5
246	246
247	247	Article – Tax – General 6
248	248
249	249	1–101. 7
250	250
251	251	(a) In this article the following words have the meanings indicated. 8
252	252
253	253	(F–1) “DATA BROKER GROSS INCOME TAX” MEANS THE TAX IMPOSE D UNDER 9
254	254	TITLE 7.3 OF THIS ARTICLE. 10
255	255
256	256	2–102. 11
257	257
258	258	(a) In addition to the duties set forth elsewhere in this article and in other articles 12
259	259	of the Code, the Comptroller shall administer the laws that relate to: 13
260	260
261	261	(1) the admissions and amusement tax; 14
262	262
263	263	(2) the boxing and wrestling tax; 15
264	264
265	265	(3) THE DATA BROKER GROS S INCOME TAX; 16
266	266
267	267	(4) the digital advertising gross revenues tax; 17
268	268
269	269	[(4)] (5) the income tax; 18
270	270
271	271	[(5)] (6) the Maryland estate tax; 19
272	272
273	273	[(6)] (7) the Maryland generation–skipping transfer tax; 20
274	274
275	275	[(7)] (8) the motor carrier tax; 21
276	276
277	277	[(8)] (9) the motor fuel tax; 22
278	278
279	279	[(9)] (10) the sales and use tax; and 23
280	280
281	281	[(10)] (11) the savings and loan association franchise tax. 24
282	282
283	283	SUBTITLE 4A. DATA BROKER GROSS INCOME TAX REVENUE DISTRIBUTION. 25 SENATE BILL 904 7
284	284
285	285
286	286
287	287	2–4A–01. 1
288	288
289	289	FROM THE DATA BROKER GROSS IN COME TAX REVENUE , THE COMPTROLLER 2
290	290	SHALL DISTRIBUTE THE AMOUNT NECESSARY TO ADMINISTER THE DATA BROKER 3
291	291	GROSS INCOME TAX LAWS TO AN ADMINISTR ATIVE COST ACCOUNT . 4
292	292
293	293	2–4A–02. 5
294	294
295	295	(A) AFTER MAKING THE DIST RIBUTION UNDER § 2–4A–01 OF THIS 6
296	296	SUBTITLE, OF THE REMAINING DAT A BROKER GROSS INCOM E TAX REVENUE THE 7
297	297	COMPTROLLER SHALL DIS TRIBUTE: 8
298	298
299	299	(1) THE GREATER OF 0.75% OR $2,500,000 TO THE SPECIAL FUND 9
300	300	ESTABLISHED UNDER § 13–204.1 OF THE COMMERCIAL LAW ARTICLE FOR THE USE 10
301	301	OF THE PRIVACY PROTECTION AND ENFORCEMENT UNIT IN THE DIVISION OF 11
302	302	CONSUMER PROTECTION OF THE OFFICE OF THE ATTORNEY GENERAL; 12
303	303
304	304	(2) THE GREATER OF 0.75% OR $2,500,000 TO THE INFORMATION 13
305	305	TECHNOLOGY INVESTMENT FUND ESTABLISHED UNDE R § 3.5–309 OF THE STATE 14
306	306	FINANCE AND PROCUREMENT ARTICLE FOR EXPEDITED PROJECTS RELATED TO 15
307	307	ARTIFICIAL INTELLIGE NCE; 16
308	308
309	309	(3) THE GREATER OF 0.75% OR $2,500,000 TO THE SPECIAL FUND 17
310	310	ESTABLISHED UNDER § 24–204 OF THE EDUCATION ARTICLE FOR THE USE O F 18
311	311	MARYLAND PUBLIC TELEVISION TO PROVIDE DIGITAL LITERACY SUPPORT TO 19
312	312	STUDENTS IN KINDERGA RTEN THROUGH 12TH GRADE; AND 20
313	313
314	314	(4) THE GREATER OF 35% OR $120,000,000 TO THE COORDINATED 21
315	315	COMMUNITY SUPPORTS PARTNERSHIP FUND ESTABLISHED UNDE R § 7–447.1 OF 22
316	316	THE EDUCATION ARTICLE. 23
317	317
318	318	(B) AFTER MAKING THE DIST RIBUTIONS REQUIRED UNDER § 2–4A–01 OF 24
319	319	THIS SUBTITLE AND SU BSECTION (A) OF THIS SECTION, THE COMPTROLLER SHALL 25
320	320	DISTRIBUTE THE REMAI NING DATA BROKER GRO SS INCOME TAX REVENU E TO THE 26
321	321	BLUEPRINT FOR MARYLAND’S FUTURE FUND ESTABLISHED UNDE R § 5–206 OF THE 27
322	322	EDUCATION ARTICLE. 28
323	323
324	324	TITLE 7.3. DATA BROKER REGISTRY AND GROSS INCOME TAX. 29
325	325
326	326	SUBTITLE 1. DEFINITIONS. 30
327	327
328	328	7.3–101. 31 8 SENATE BILL 904
329	329
330	330
331	331
332	332	(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 1
333	333	INDICATED. 2
334	334
335	335	(B) “APPORTIONABLE INCOME ” MEANS GROSS INCOME O F A DATA BROKER 3
336	336	GENERATED FROM ENGAG ING IN DATA BROKERING , INCLUDING INCOME REC EIVED 4
337	337	FROM DATA BROKERING PERFORMED OUTSIDE TH E STATE IF THE INCOME W OULD 5
338	338	BE TAXABLE UNDER THI S TITLE IF RECEIVED FROM DATA BROKERING IN THE 6
339	339	STATE. 7
340	340
341	341	(C) (1) “BIOMETRIC INFORMATION ” MEANS A RECORD OF ON E OR MORE 8
342	342	MEASURABLE BIOLOGICA L OR BEHAVIORAL CHAR ACTERISTICS THAT CAN BE USED 9
343	343	ALONE OR IN COMBINAT ION WITH EACH OTHER OR WITH OTHER INFORM ATION FOR 10
344	344	AUTOMATED RECOGNITIO N OF A KNOWN OR UNKN OWN INDIVIDUAL . 11
345	345
346	346	(2) “BIOMETRIC INFORMATION ” INCLUDES: 12
347	347
348	348	(I) FINGERPRINTS ; 13
349	349
350	350	(II) RETINA AND IRIS PATT ERNS; 14
351	351
352	352	(III) VOICEPRINTS; 15
353	353
354	354	(IV) DNA SEQUENCE; 16
355	355
356	356	(V) FACIAL CHARACTERISTI CS; 17
357	357
358	358	(VI) GAIT; 18
359	359
360	360	(VII) HANDWRITING ; 19
361	361
362	362	(VIII) KEYSTROKE DYNAMICS ; AND 20
363	363
364	364	(IX) MOUSE MOVEMENTS . 21
365	365
366	366	(3) “BIOMETRIC INFORMATION ” DOES NOT INCLUDE: 22
367	367
368	368	(I) WRITING SAMPLES ; 23
369	369
370	370	(II) WRITTEN SIGNATURES ; 24
371	371
372	372	(III) HUMAN BIOLOGICAL SAM PLES USED FOR VALID SCIENTIFIC 25
373	373	TESTING OR SCREENING ; 26 SENATE BILL 904 9
374	374
375	375
376	376
377	377	(IV) DEMOGRAPHIC DATA ; 1
378	378
379	379	(V) TATTOO DESCRIPTIONS ; 2
380	380
381	381	(VI) PHYSICAL DESCRIPTION S, SUCH AS HEIGHT , WEIGHT, HAIR 3
382	382	COLOR, OR EYE COLOR; OR 4
383	383
384	384	(VII) DONATED ORGANS , TISSUES, OR PARTS, OR BLOOD OR 5
385	385	SERUM STORED ON BEHA LF OF RECIPIENTS OR POTENTIAL RECIPIENTS OF LIVING 6
386	386	OR CADAVERIC TRANSPL ANTS AND OBTAINED OR STORED BY A FEDERALL Y 7
387	387	DESIGNATED ORGAN PRO CUREMENT AGENCY . 8
388	388
389	389	(D) “BROKERED PERSONAL DAT A” MEANS ANY OF THE FOL LOWING 9
390	390	COMPUTERIZED DATA EL EMENTS ABOUT A RESID ENT INDIVIDUAL, IF CATEGORIZED 10
391	391	OR ORGANIZED FOR SAL E OR LICENSING TO AN OTHER ENTITY: 11
392	392
393	393	(1) THE RESIDENT INDIVID UAL’S NAME OR THE NAME O F A MEMBER 12
394	394	OF THE RESIDENT INDIVIDUAL ’S IMMEDIATE FAMILY O R HOUSEHOLD ; 13
395	395
396	396	(2) THE RESIDENT INDIVID UAL’S ADDRESS OR AN ADDR ESS FOR A 14
397	397	MEMBER OF THE RESIDE NT INDIVIDUAL’S IMMEDIATE FAMILY O R HOUSEHOLD ; 15
398	398
399	399	(3) THE RESIDENT INDIVID UAL’S DATE OF BIRTH OR PLACE OF BIRTH ; 16
400	400
401	401	(4) THE MAIDEN NAME OF THE R ESIDENT INDIVIDUAL ’S MOTHER; 17
402	402
403	403	(5) BIOMETRIC INFORMATIO N ABOUT THE RESIDENT INDIVIDUAL; 18
404	404
405	405	(6) PERSONAL DATA ABOUT THE RESIDENT INDIVID UAL; 19
406	406
407	407	(7) THE RESIDENT INDIVID UAL’S SOCIAL SECURITY NUMBER OR TH E 20
408	408	NUMBER OF ANY OTHER GOVERNMENT –ISSUED IDENTIFICATION FOR THE 21
409	409	RESIDENT INDIVIDUAL ; OR 22
410	410
411	411	(8) OTHER INFORMATION TH AT, ALONE OR IN COMBINAT ION WITH 23
412	412	OTHER INFORMATION TH AT IS SOLD OR LICENS ED, CAN REASONABLY BE 24
413	413	ASSOCIATED WITH THE RESIDENT INDIVIDUAL . 25
414	414
415	415	(E) (1) “BUSINESS ENTITY” MEANS: 26
416	416
417	417	(I) A RESIDENT INDIVIDUA L WHO REGULARLY ENGA GES IN 27
418	418	COMMERCIAL ACTIVITY FOR THE PURPOSE OF G ENERATING INCOME ; 28 10 SENATE BILL 904
419	419
420	420
421	421
422	422	(II) A CORPORATION OR NON PROFIT CORPORATION , LIMITED 1
423	423	LIABILITY COMPANY , PARTNERSHIP OR LIMIT ED LIABILITY PARTNER SHIP, 2
424	424	BUSINESS TRUST , JOINT VEN TURE, OR ANY OTHER FORM OF BUSINE SS 3
425	425	ORGANIZATION THE CON STITUENT PARTS OF WH ICH SHARE A COMMON E CONOMIC 4
426	426	INTEREST; OR 5
427	427
428	428	(III) AN INDIVIDUAL THAT C ONTROLS, IS CONTROLLED BY , OR IS 6
429	429	UNDER COMMON CONTROL WITH A PERSON DESCRI BED IN ITEM (I) OR (II) OF THIS 7
430	430	PARAGRAPH. 8
431	431
432	432	(2) “BUSINESS ENTITY” DOES NOT INCLUDE THE STATE OR A UNIT OF 9
433	433	THE STATE, A LOCAL GOVERNMENT , OR A BUSINESS ENTITY OR OTHER PERSON 10
434	434	DURING A PERIOD IN W HICH THE BUSINESS EN TITY OR PERSON IS AC TING SOLELY 11
435	435	ON BEHALF OF AND AT THE DIRECTION OF THE STATE, A UNIT OF THE STATE, OR A 12
436	436	LOCAL GOVERNMENT . 13
437	437
438	438	(F) (1) “DATA BROKER” MEANS ANY BUSINESS E NTITY THAT ENGAGES I N 14
439	439	DATA BROKERING . 15
440	440
441	441	(2) “DATA BROKER” DOES NOT INCLUDE : 16
442	442
443	443	(I) A CONSUMER REPORTING AGENCY, AS DEFINED IN 15 17
444	444	U.S.C. § 1681A, A PERSON THAT FURNISHES INFORMATIO N TO A CONSUMER 18
445	445	REPORTING AGENCY , AS PROVIDED IN 15 U.S.C. § 1681S–2, OR A USER OF A 19
446	446	CONSUMER REPORT , AS DEFINED IN 15 U.S.C. § 1681A, TO THE EXTENT THAT T HE 20
447	447	CONSUMER REPORTING A GENCY, THE PERSON THAT FURN ISHES INFORMATION TO 21
448	448	A CONSUMER REPORTING AGENCY , OR THE USER OF A CON SUMER REPORT ENGAGES 22
449	449	IN ACTIVITIES THAT A RE SUBJECT TO REGULA TION UNDER THE FEDER AL FAIR 23
450	450	CREDIT REPORTING ACT, 15 U.S.C. § 1681; AND 24
451	451
452	452	(II) A FINANCIAL INSTITUT ION, AN AFFILIATE , OR A 25
453	453	NONAFFILIATED THIRD PARTY, AS THOSE TERMS ARE D EFINED IN 15 U.S.C. § 6809, 26
454	454	TO THE EXTENT THAT T HE FINANCIAL INSTITU TION, AFFILIATE, OR NONAFFILIATED 27
455	455	THIRD PARTY IS SUBJE CT TO REGULATION UND ER TITLE V OF THE 28
456	456	GRAMM–LEACH–BLILEY ACT, 15 U.S.C. §§ 6801 THROUGH 6809 AND REGULATIONS 29
457	457	ADOPTED UNDER TITLE V OF THE GRAMM–LEACH–BLILEY ACT. 30
458	458
459	459	(G) “DATA BROKERING ” MEANS THE ACT OF COL LECTING, AGGREGATING , 31
460	460	ANALYZING, BUYING, SELLING, AND SHARING BROKERED PERSONAL DATA . 32
461	461
462	462	(H) “DE–IDENTIFIED DATA ” MEANS DATA THAT CANN OT REASONABLY BE 33
463	463	USED TO INFER INFORM ATION ABOUT OR OTHER WISE BE LINKED TO AN IDENTIFIED 34 SENATE BILL 904 11
464	464
465	465
466	466	OR IDENTIFIABLE INDI VIDUAL OR A DEVICE L INKED TO THAT INDIVIDUAL, 1
467	467	PROVIDED THAT THE PE RSON IN CONTROL OF T HE DATA: 2
468	468
469	469	(1) TAKES REASONABLE MEASURES TO ENSURE THAT THE D ATA 3
470	470	CANNOT BE ASSOCIATED WITH A NATURAL PERSO N; 4
471	471
472	472	(2) PUBLICLY COMMITS TO MAINTAIN AND USE THE DATA ONLY IN A 5
473	473	DE–IDENTIFIED FASHION A ND NOT ATTEMPT TO RE –IDENTIFY THE DATA ; AND 6
474	474
475	475	(3) CONTRACTUALLY OBLIGA TES ANY RECIPIENTS OF THE 7
476	476	INFORMATION TO COMPL Y WITH ALL PROVISION S OF THIS SUBSECTION . 8
477	477
478	478	(I) “GROSS INCOME ” MEANS THE VALUE PROC EEDING OR ACCRUING B Y 9
479	479	REASON OF COLLECTING, AGGREGATING , ANALYZING, BUYING, SELLING, AND 10
480	480	SHARING BROKERED PER SONAL DATA WITHOUT ANY DED UCTION ON ACCOUNT OF 11
481	481	THE COST OF TANGIBLE PROPERTY SOLD , THE COST OF MATERIAL S USED, LABOR 12
482	482	COSTS, INTEREST, DISCOUNT, DELIVERY COSTS , TAXES, OR ANY OTHER EXPENSE 13
483	483	PAID OR ACCRUED AND WITHOUT ANY DEDUCTIO N ON ACCOUNT OF LOSS ES. 14
484	484
485	485	(J) (1) “PERSONAL DATA ” MEANS ANY INFORMATIO N THAT IS LINKED OR 15
486	486	REASONABLY LINKED TO AN IDENTIFIED OR IDE NTIFIABLE NATURAL PE RSON. 16
487	487
488	488	(2) “PERSONAL DATA ” DOES NOT INCLUDE DE–IDENTIFIED DATA OR 17
489	489	PUBLICLY AVAILABLE I NFORMATION . 18
490	490
491	491	(K) “RESIDENT INDIVIDUAL ” MEANS A PERSON WHO R ESIDES IN THE 19
492	492	STATE. 20
493	493
494	494	SUBTITLE 2. DATA BROKER REGISTRY. 21
495	495
496	496	7.3–201. 22
497	497
498	498	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A DATA 23
499	499	BROKER SHALL REGISTE R WITH THE COMPTROLLER AS PROVID ED IN § 7.3–202 OF 24
500	500	THIS SUBTITLE. 25
501	501
502	502	(B) A DATA BROKER IS NOT R EQUIRED TO REGISTER WITH THE 26
503	503	COMPTROLLER IF THE BROKERED PERS ONAL DATA INVOLVES A NY OF THE 27
504	504	FOLLOWING: 28
505	505
506	506	(1) PROVIDING PUBLICLY A VAILABLE INFORMATION THAT IS 29
507	507	RELATED TO A RESIDEN T INDIVIDUAL’S BUSINESS OR PROFES SION; 30
508	508	12 SENATE BILL 904
509	509
510	510
511	511	(2) PROVIDING PUBLICLY AVAILABLE I NFORMATION AS PART O F A 1
512	512	SERVICE THAT PROVIDE S ALERTS FOR HEALTH OR SAFETY PURPOSES ; 2
513	513
514	514	(3) PROVIDING DIRECTORY ASSISTANCE OR DIRECT ORY 3
515	515	INFORMATION SERVICES AS OR ON BEHALF OF A TELECOMMUNICATIONS C ARRIER; 4
516	516	OR 5
517	517
518	518	(4) SELLING THE ASSETS O F A BUSINESS ENTITY OR A PART OF A 6
519	519	BUSINESS ENTITY A SI NGLE TIME OR ONLY OC CASIONALLY AS PART O F A TRANSFER 7
520	520	OF CONTROL OVER THE ASSETS THAT IS NOT P ART OF THE ORDINARY CONDUCT OF 8
521	521	THE BUSINESS ENTITY OR A PART OF THE BUS INESS ENTITY. 9
522	522
523	523	7.3–202. 10
524	524
525	525	(A) (1) ON OR BEFORE JANUARY 31 EACH YEAR, FOLLOWING A YEAR IN 11
526	526	WHICH A BUSINESS ENT ITY MEETS THE DEFINI TION OF A DATA BROKE R, A DATA 12
527	527	BROKER SHALL : 13
528	528
529	529	(I) SUBMIT ON A FORM AND IN A FORMAT THE COMPTROLLER 14
530	530	SPECIFIES: 15
531	531
532	532	1. THE NAME OF THE DATA BROKER; 16
533	533
534	534	2. THE STREET ADDRESS AND TELE PHONE NUMBER OF 17
535	535	THE DATA BROKER ; AND 18
536	536
537	537	3. THE DATA BROKER ’S PRIMARY WEBSITE AN D E–MAIL 19
538	538	ADDRESS; 20
539	539
540	540	(II) PAY A FEE IN AN AMOU NT THAT THE COMPTROLLER 21
541	541	DETERMINES ; AND 22
542	542
543	543	(III) INCLUDE WITH THE REG ISTRATION FORM A DEC LARATION 23
544	544	IN WHICH THE DATA BROKER : 24
545	545
546	546	1. STATES WHETHER A RES IDENT INDIVIDUAL ’S 25
547	547	PRECISE GEOLOCATION INFORMATION IS A PAR T OF THE DATA BROKER ’S DATA 26
548	548	BROKERING ACTIVITY ; 27
549	549
550	550	2. STATES WHETHER RESID ENT INDIVIDUALS ’ 28
551	551	CONSUMER HEALTH DATA IS A PART OF THE DATA BROKER ’S DATA BROKERING 29
552	552	ACTIVITY; 30
553	553	SENATE BILL 904 13
554	554
555	555
556	556	3. STATES WHETHER RESID ENT INDIVIDUALS MAY OPT 1
557	557	OUT OF ALL OR A PORT ION OF THE DATA BROK ER’S USE OF THEIR BROKE RED 2
558	558	PERSONAL DATA ; 3
559	559
560	560	4. A. IDENTIFIES WHICH OF THE DATA BROKER ’S 4
561	561	ACTIVITIES A RESIDEN T INDIVIDUAL MAY OPT OUT OF; AND 5
562	562
563	563	B. IDENTIFIES WHICH POR TION OF THE RESIDENT 6
564	564	INDIVIDUAL’S BROKERED PERSONAL DATA THE RESIDENT IN DIVIDUAL MAY OPT 7
565	565	OUT FROM PROVIDING OR PERMITT ING THE DATA BROKER TO USE; 8
566	566
567	567	5. DESCRIBES THE METHOD BY WHICH A RESIDENT 9
568	568	INDIVIDUAL MAY EXERC ISE THE CHOICES DESC RIBED IN ITEMS 3 AND 4 OF THIS 10
569	569	ITEM; AND 11
570	570
571	571	6. STATES WHETHER A RES IDENT INDIVIDUAL MAY 12
572	572	AUTHORIZE AN INDIVID UAL TO EXERCISE THE OPTIONS DESCRIBED IN ITEMS 3 AND 13
573	573	4 OF THIS ITEM ON THE RESIDENT INDI VIDUAL’S BEHALF AND IF SO , THE 14
574	574	APPROPRIATE PROCESS FOR THE AUTHORIZATIO N. 15
575	575
576	576	(2) (I) THE COMPTROLLER SHALL EST ABLISH THE FEE REQUI RED 16
577	577	UNDER PARAGRAPH (1)(II) OF THIS SUBSECTION I N AN AMOUNT THAT IS SUFFICIENT 17
578	578	TO PAY THE COSTS OF ADMINISTERING THE REGI STRATION PROGRAM EST ABLISHED 18
579	579	UNDER THIS SUBTITLE . 19
580	580
581	581	(II) THE FEES COLLECTED UN DER THIS SUBSECTION SHALL BE 20
582	582	DEPOSITED IN THE GENERAL FUND. 21
583	583
584	584	(B) (1) IF A DATA BROKER COMP LIES WITH THE REQUIR EMENTS OF THIS 22
585	585	SECTION, THE COMPTROLLER SHALL APPROVE THE REGISTRA TION. 23
586	586
587	587	(2) A REGISTRATION UNDER T HIS SECTION IS VALID UNTIL 24
588	588	DECEMBER 31 OF THE YEAR IN WHICH THE COMPTROLLER APPROVES THE 25
589	589	REGISTRATION . 26
590	590
591	591	7.3–203. 27
592	592
593	593	(A) THE COMPTROLLER SHALL MAK E THE INFORMATION TH AT BUSINESS 28
594	594	ENTITIES SUBMIT FOR REGISTRATION UNDER THIS SUBTITLE PUBLICLY AV AILABLE 29
595	595	ON THE COMPTROLLER ’S WEBSITE. 30
596	596
597	597	(B) ON OR BEFORE DECEMBER 31, 2026, AND EACH DECEMBER 31 31
598	598	THEREAFTER , THE COMPTROLLER SHALL REP ORT TO THE GOVERNOR AND , IN 32 14 SENATE BILL 904
599	599
600	600
601	601	ACCORDANCE WITH § 2–1257 OF THE STATE GOVERNMENT ARTICLE, TO THE 1
602	602	GENERAL ASSEMBLY ON THE FOLLO WING: 2
603	603
604	604	(1) HOW MANY BUSINESS EN TITIES REGISTERED WI TH THE 3
605	605	COMPTROLLER AS DATA B ROKERS IN THAT YEAR ; 4
606	606
607	607	(2) THE FEE THE COMPTROLLER CHARGED F OR REGISTRATION PER 5
608	608	DATA BROKER AND THE TOTAL REVENUE COLLEC TED; 6
609	609
610	610	(3) HOW MANY BUSINESS EN TITIES WERE FINED FO R 7
611	611	NONCOMPLIANCE WITH T HIS SUBTITLE; AND 8
612	612
613	613	(4) ANY OTHER INFORMATIO N THE COMPTROLLER DETERMINE S IS 9
614	614	RELEVANT. 10
615	615
616	616	SUBTITLE 3. DATA BROKER GROSS INCOME TAX. 11
617	617
618	618	7.3–301. 12
619	619
620	620	A TAX IS IMPOSED ON TH E ANNUAL GROSS INCOME OF A DATA BROKER . 13
621	621
622	622	7.3–302. 14
623	623
624	624	THE DATA BROKERING TA X RATE IS 6% OF THE GROSS INCOME OF A DATA 15
625	625	BROKER APPORTIONED UNDER § 7.3–303 OF THIS SUBTITLE. 16
626	626
627	627	7.3–303. 17
628	628
629	629	(A) THE APPORTIONABLE INC OME OF A DATA BROKER IS APPORTIONED TO 18
630	630	THE STATE BY MULTIPLYING ITS APPORTIONABLE IN COME BY THE RECEIPTS 19
631	631	FACTOR DETERMINED UN DER SUBSECTION (B) OF THIS SUBSECTION . 20
632	632
633	633	(B) (1) THE NUMERATOR OF THE RECEIPTS FACTOR IS T HE TOTAL GROSS 21
634	634	INCOME OF THE DATA B ROKER ATTRIBUTABLE T O THE STATE DURING THE TAX ABLE 22
635	635	YEAR FROM ENGAGING IN DAT A BROKERING DURING THE TAXABLE Y EAR. 23
636	636
637	637	(2) THE DENOMINATOR OF TH E RECEIPTS FACTOR IS THE T OTAL 24
638	638	GROSS INCOME OF THE DATA BROKER FROM ENG AGING IN DATA BROKER ING 25
639	639	EVERYWHERE IN THE WO RLD DURING THE TAXAB LE YEAR. 26
640	640
641	641	(C) (1) (I) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS 27
642	642	SUBSECTION AND SUBJECT TO SUBPA RAGRAPH (II) OF THIS PARAGRAPH , FOR 28
643	643	PURPOSES OF COMPUTIN G THE RECEIPTS FACTO R UNDER SUBSECTION (B) OF THIS 29 SENATE BILL 904 15
644	644
645	645
646	646	SECTION, GROSS INCOME OF A DA TA BROKER GENERATING SALES OR EXCHANGE 1
647	647	FOR CONSIDERATION OF PERSONAL DATA IS ATT RIBUTABLE TO THE STATE IN THE 2
648	648	RATIO, EXPRESSED AS A PERCENTAGE , THAT THE NUMBER OF MARYLAND 3
649	649	ADDRESSES IN THE PER SONAL DATA BEARS TO ALL ADDRESSES IN THE PERSONAL 4
650	650	DATA. 5
651	651
652	652	(II) ONLY PERSONAL DATA US ED TO GENERATE THE G ROSS 6
653	653	INCOME OF THE BUSINE SS TO BE ATTRIBUTED UNDER THIS SUBSECTIO N IS 7
654	654	APPLICABLE IN CALCUL ATING THE RATIO DESC RIBED UNDER SUBPARAG RAPH (I) 8
655	655	OF THIS PARAGRAPH . 9
656	656
657	657	(2) IF THE DATA BROKER IS UNABLE TO ATTRIBUTE GROSS I NCOME 10
658	658	UNDER PARAGRAPH (1) OF THIS SUBSECTION , GROSS INCOME OF THE DATA BROKER 11
659	659	GENERATED FROM MAKIN G SALES, OR EXCHANGING FOR CO NSIDERATION, OF 12
660	660	PERSONAL DATA IS ATTRIBUTED TO THE STATE: 13
661	661
662	662	(I) IN THE RATIO , EXPRESSED AS A PERCE NTAGE, OF THE 14
663	663	POPULATION OF TH E STATE TO ALL THE STATES OF THE UNITED STATES IN THE 15
664	664	DATA BROKERS ’ MARKET; OR 16
665	665
666	666	(II) BY ANY OTHER REASONA BLE METHODS OF ATTRI BUTION 17
667	667	ALLOWED BY THE COMPTROLLER . 18
668	668
669	669	(D) (1) (I) A DATA BROKER MAY CALC ULATE THE RECEIPTS F ACTOR 19
670	670	FOR THE CURRENT TAX ABLE YEAR BASED ON THE MO ST RECENT CALENDAR Y EAR 20
671	671	FOR WHICH INFORMATIO N IS AVAILABLE FOR T HE FULL CALENDAR YEA R. 21
672	672
673	673	(II) IF A DATA BROKER DOES NOT CALCULATE THE RE CEIPTS 22
674	674	FACTOR FOR THE CURRENT TAX ABLE YEAR BASED ON PREVIO US CALENDAR YEAR 23
675	675	INFORMATION , THE DATA BROKER SHAL L USE THE CURRENT YE AR INFORMATION 24
676	676	TO CALCULATE THE REC EIPTS FACTOR FOR THE CURRENT TAX ABLE YEAR. 25
677	677
678	678	(2) A DATA BROKER SHALL CO RRECT THE REPORTING FOR THE 26
679	679	CURRENT TAX ABLE YEAR WHEN COMP LETE INFORMATION IS AVAILABLE TO 27
680	680	CALCULATE THE RECEIP TS FACTOR FOR THAT Y EAR, BUT NOT LATER THAN 28
681	681	OCTOBER 31 OF THE FOLLOWING TAX ABLE YEAR. 29
682	682
683	683	SUBTITLE 4. RETURNS. 30
684	684
685	685	7.3–401. 31
686	686	16 SENATE BILL 904
687	687
688	688
689	689	(A) EACH DATA BROKER THAT , IN A CALENDAR YEAR , HAS GROSS INCOME 1
690	690	DERIVED FROM DATA BROKERING SHALL COMP LETE, UNDER OATH , AND FILE WITH 2
691	691	THE COMPTROLLER A RETURN ON OR BEFORE APRIL 15 THE NEXT YEAR . 3
692	692
693	693	(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 4
694	694	FILE WITH THE RETURN AN ATTACHMENT THAT STATES ANY INFO RMATION THAT 5
695	695	THE COMPTROLLER REQUIRES . 6
696	696
697	697	7.3–402. 7
698	698
699	699	A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.3–401 OF THIS SUBTITLE 8
700	700	SHALL MAINTAIN RECOR DS OF DATA BROKERING AND THE BASIS FOR TH E 9
701	701	CALCULATION OF THE D ATA BROKERING GROSS INCOME TAX OWED . 10
702	702
703	703	SUBTITLE 5. TAX PAYMENT. 11
704	704
705	705	7.3–501. 12
706	706
707	707	EACH PERSON REQUIRED TO FILE A RETURN UND ER § 7.3–401 OF THIS TITLE 13
708	708	SHALL PAY THE DATA B ROKER GROSS INCOME T AX WITH THE RETURN T HAT COVERS 14
709	709	THE PERIOD FOR WHICH THE TAX IS DUE. 15
710	710
711	711	13–201. 16
712	712
713	713	In this subtitle, “tax information” means: 17
714	714
715	715	(4) any information contained in: 18
716	716
717	717	(i) an admissions and amusement tax return; 19
718	718
719	719	(ii) an alcoholic beverage tax return; 20
720	720
721	721	(iii) a bay restoration fee return; 21
722	722
723	723	(iv) a boxing and wrestling tax return; 22
724	724
725	725	(v) A DATA BROKER GROSS INCOME TAX RETURN ; 23
726	726
727	727	(VI) a digital advertising gross revenues tax return; 24
728	728
729	729	[(vi)] (VII) an E–9–1–1 fee return; 25
730	730
731	731	[(vii)] (VIII) a financial institution franchise tax return; 26
732	732
733	733	[(viii)] (IX) an inheritance tax return; 27 SENATE BILL 904 17
734	734
735	735
736	736
737	737	[(ix)] (X) a Maryland estate tax return; 1
738	738
739	739	[(x)] (XI) a motor carrier tax return; 2
740	740
741	741	[(xi)] (XII) a motor fuel tax return; 3
742	742
743	743	[(xii)] (XIII) an other tobacco products tax return; 4
744	744
745	745	[(xiii)] (XIV) a public service company franchise tax return; 5
746	746
747	747	[(xiv)] (XV) a sales and use tax return; 6
748	748
749	749	[(xv)] (XVI) a savings and loan association franchise tax return; 7
750	750
751	751	[(xvi)] (XVII) a tire recycling fee return; 8
752	752
753	753	[(xvii)] (XVIII) a tobacco tax return; or 9
754	754
755	755	[(xviii)] (XIX) a transportation services assessment return. 10
756	756
757	757	13–402. 11
758	758
759	759	(a) If a notice and demand for a return is made under § 13–303 of this title and 12
760	760	the person or governmental unit fails to file the return, the tax collector shall: 13
761	761
762	762	(5) for public service company franchise tax: 14
763	763
764	764	(i) estimate gross receipts from the best information in the 15
765	765	possession of the tax collector; and 16
766	766
767	767	(ii) assess the tax due on the estimated gross receipts; [and] 17
768	768
769	769	(6) for digital advertising gross revenues tax: 18
770	770
771	771	(i) estimate gross revenues from the best information in possession 19
772	772	of the tax collector; and 20
773	773
774	774	(ii) assess the tax due on the estimated assessable base; AND 21
775	775
776	776	(7) FOR DATA BROKER GROS S INCOME TAX: 22
777	777
778	778	(I) ESTIMATE THE GROSS I NCOME FROM THE BEST 23
779	779	INFORMATION IN POSSE SSION OF THE TAX COL LECTOR; AND 24
780	780	18 SENATE BILL 904
781	781
782	782
783	783	(II) ASSESS THE TAX DUE O N THE ESTIMATED ASSE SSABLE 1
784	784	BASE. 2
785	785
786	786	13–508. 3
787	787
788	788	(a) Within 30 days after the date on which a notice of assessment of the 4
789	789	admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, DATA 5
790	790	BROKER GROSS INCOME TAX, income tax, motor carrier tax, motor fuel tax, public service 6
791	791	company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax 7
792	792	is mailed, a person or governmental unit against which the assessment is made may submit 8
793	793	to the tax collector: 9
794	794
795	795	(1) an application for revision of the assessment; or 10
796	796
797	797	(2) except for the public service company franchise tax, if the assessment 11
798	798	is paid, a claim for refund. 12
799	799
800	800	(b) If a person or governmental unit fails to submit an application for revision or 13
801	801	claim for refund within the time allowed in subsection (a) of this section, the assessment 14
802	802	becomes final. 15
803	803
804	804	(c) The Comptroller or an employee of the Comptroller’s office expressly 16
805	805	designated by the Comptroller promptly: 17
806	806
807	807	(1) (i) shall hold an informal hearing on a person’s or governmental 18
808	808	unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 19
809	809	DATA BROKER GROSS IN COME TAX, income tax, motor carrier tax, motor fuel tax, sales 20
810	810	and use tax, or tobacco tax application for revision or claim for refund under subsection (a) 21
811	811	of this section; and 22
812	812
813	813	(ii) after the hearing: 23
814	814
815	815	1. shall act on the application for revision; and 24
816	816
817	817	2. may assess any additional tax, penalty, and interest due; 25
818	818	and 26
819	819
820	820	(2) shall mail to the person or governmental unit a notice of final 27
821	821	determination. 28
822	822
823	823	13–509. 29
824	824
825	825	(a) Notwithstanding a person’s failure to file a timely application for revision or 30
826	826	claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 31
827	827	tax, boxing and wrestling tax, DATA BROKER GROSS IN COME TAX, income tax, motor 32
828	828	carrier tax, motor fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this 33 SENATE BILL 904 19
829	829
830	830
831	831	subtitle, the Comptroller or the Comptroller’s designee may issue an order decreasing or 1
832	832	abating an assessment to correct an erroneous assessment. 2
833	833
834	834	(b) If action is taken under subsection (a) of this section, the order shall state 3
835	835	clearly the reasons for decreasing or abating the assessment. 4
836	836
837	837	(c) Any order issued by the Comptroller under subsection (a) of this section shall 5
838	838	be final and not subject to appeal. 6
839	839
840	840	(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 7
841	841	shall be final and not subject to appeal. 8
842	842
843	843	13–1001. 9
844	844
845	845	(H) A PERSON WHO IS REQUIR ED TO FILE A DATA BR OKER GROSS INCOME 10
846	846	TAX RETURN AND WHO W ILLFULLY FAILS TO FI LE THE RETURN AS REQ UIRED UNDER 11
847	847	TITLE 7.3 OF THIS ARTICLE IS G UILTY OF A MISDEMEAN OR AND ON CONVICTION IS 12
848	848	SUBJECT TO A FINE NO T EXCEEDING $5,000 OR IMPRISONMENT NOT EXCEEDING 5 13
849	849	YEARS OR BOTH . 14
850	850
851	851	13–1002. 15
852	852
853	853	(b) A person, including an officer of a corporation, who willfully files A FALSE 16
854	854	DATA BROKER GROSS IN COME TAX RETURN , a false digital advertising gross revenues 17
855	855	tax return, a false financial institution franchise tax return, a false public service company 18
856	856	franchise tax return, or a false income tax return with the intent to evade the payment of 19
857	857	tax due under this article is guilty of perjury and, on conviction, is subject to the penalty 20
858	858	for perjury. 21
859	859
860	860	(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, DATA 22
861	861	BROKER GROSS INCOME , digital advertising gross revenues, financial institution 23
862	862	franchise, public service company franchise, and income taxes. 24
863	863
864	864	13–1101. 25
865	865
866	866	(b) An assessment of digital advertising gross revenues tax, financial institution 26
867	867	franchise tax, public service company franchise tax, income tax, or estate tax may be made 27
868	868	at any time if: 28
869	869
870	870	(1) a false return is filed with the intent to evade the tax; 29
871	871
872	872	(2) a willful attempt is made to evade the tax; 30
873	873
874	874	(3) a return is not filed as required under Title 7, TITLE 7.3, Title 7.5, Title 31
875	875	8, or Title 10 of this article; 32
876	876	20 SENATE BILL 904
877	877
878	878
879	879	(4) an amended estate tax return is not filed as required under Title 7 of 1
880	880	this article; 2
881	881
882	882	(5) an incomplete return is filed; or 3
883	883
884	884	(6) a report of federal adjustment is not filed within the period required 4
885	885	under § 13–409 of this title. 5
886	886
887	887	(c) If a report of federal adjustment is filed within the time required under § 6
888	888	13–409 of this title, the tax collector shall assess the DATA BROKER GROSS IN COME TAX, 7
889	889	digital advertising gross revenues tax, financial institution franchise tax, public service 8
890	890	company franchise tax, income tax, or estate tax within 1 year after the date on which the 9
891	891	tax collector receives the report. 10
892	892
893	893	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 11
894	894	as follows: 12
895	895
896	896	Article – Commercial Law 13
897	897
898	898	13–204.1. 14
899	899
900	900	(c) The Unit shall: 15
901	901
902	902	(1) Enforce: 16
903	903
904	904	(i) The Maryland Age–Appropriate Design Code Act; 17
905	905
906	906	(II) THE ONLINE DATA PRIVACY ACT; and 18
907	907
908	908	[(ii)] (III) Any State or federal laws involving technology, online 19
909	909	services and products, cybersecurity, artificial intelligence, and digital privacy; 20
910	910
911	911	SECTION 4. AND BE IT FURTHER ENACTED, That the data broker gross income 21
912	912	tax enacted under Section 2 of this Act shall be applicable to all taxable years beginning on 22
913	913	or after December 31, 2026. 23
914	914
915	915	SECTION 5. AND BE IT FURTHER ENACTED, That Section 3 of this Act shall take 24
916	916	effect October 1, 2025, the effective date of Chapters 454 and 455 of the Acts of the General 25
917	917	Assembly of 2024. If the effective date of Chapters 454 and 455 is amended, Section 3 of 26
918	918	this Act shall take effect on the taking effect of Chapters 454 and 455. 27
919	919
920	920	SECTION 6. AND BE IT FURTHER ENACTED, That , except as provided in Section 28
921	921	5 of this Act, this Act shall take effect July 1, 2025. 29