Section 1-304 – Consultation and Preparation
For each evaluation required under this subtitle, the Department shall: (1) consult with: (i) the Department of Budget and Management; (ii) the Comptroller; and (iii) the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference under evaluation; and (2) prepare a plan for the evaluation.
Section 1-305 – Providing Information and Cooperation
During an evaluation, the Comptroller, the Department of Budget and Management, and the department, instrumentality of the State, or local government that administers the tax credit, exemption, or preference shall: (1) provide promptly any information that the Department requests; and (2) otherwise cooperate with the Department.
Section 1-306 – Evaluation on Tax Credits — Report to General Assembly
(a) The Department shall prepare a report on the evaluation that: (1) discusses, to the degree relevant: (i) the purpose for which the tax credit, exemption, or preference was established; (ii) whether the original intent of the tax credit, exemption, or preference is still appropriate; (iii) whether the tax credit, exemption, or preference is meeting its objectives; (iv) whether the purposes […]
Section 1-307 – Short Title
This subtitle may be cited as the “Tax Expenditure Evaluation Act”.
Section 1-401 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns: (1) (i) the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; […]
Section 1-402 – Monetary Award to Whistleblower Who Materially Adds to Information Provided to Comptroller — Allocation Among Multiple Whistleblowers
(a) Subject to the limitations of this subtitle and except as provided in subsection (b) of this section, a whistleblower who voluntarily provides original information to the Comptroller in a sworn affidavit that, because of the original information, results in a final assessment in a covered enforcement action, or a successful outcome against a taxpayer in […]
Section 1-403 – Amount of Award in Discretion of Comptroller — Determinations Against Making Award — Challenge to Comptroller Decision
(a) (1) The determination of the amount of an award made in accordance with § 1–402 of this subtitle shall be solely in the discretion of the Comptroller. (2) In determining the amount of the award, the Comptroller shall consider: (i) the significance of the information provided by the whistleblower to the success of the covered enforcement action or […]
Section 1-404 – Contract Not Required — Representation by Counsel — Written Notice by Comptroller to Whistleblower — Identification Information of Whistleblower Not Subject to Disclosure
(a) A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle. (b) (1) A whistleblower who makes a claim for an award under this subtitle may be represented by counsel. (2) (i) A whistleblower who anonymously makes a claim […]
Section 1-405 – Discrimination or Retaliation by Employer or Prospective Employer Against Whistleblower Prohibited — Relief to Person Discriminated Against — Prohibition Against Waiver of Rights and Remedies
(a) A current or prospective employer, contractor, or agent may not discharge, demote, suspend, threaten, or harass, directly or indirectly, or in any other manner discriminate or retaliate against an individual in the terms and conditions of employment because of a lawful act done by that individual: (1) in providing information to the Comptroller or a law […]
Section 1-204 – Compliance With Workers’ Compensation Act
Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority: (1) a certificate of compliance with the Maryland Workers’ Compensation Act; […]