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; […]
Section 1-406 – Construction of Subtitle
Nothing in this subtitle may be construed to: (1) preempt, limit, or restrict the authority or discretion of the Comptroller to investigate or enforce a violation of this article; (2) limit any power otherwise granted in this article or other laws to the Comptroller, Attorney General, State agencies, or local governments to investigate or enforce possible violations […]
Section 1-205 – Renewal of Licenses or Permits; Verification of Payment of Taxes and Unemployment Insurance Contributions
(a) A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license. (b) Before any license or permit issued by […]
Section 1-407 – Annual Reports on Whistleblower Actions
On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on: (1) the total number of cases reported by whistleblowers during the previous fiscal year; (2) the number of cases that resulted in a payout […]
Section 1-206 – Report on Implementation of Certain Tax Credits
(a) This section does not apply to an income tax credit that: (1) was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or (2) has an annual fiscal impact of less than $5,000,000. (b) Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, […]
Section 1-408 – Adoption of Regulations on Submissions by Whistleblowers and Determinations of Awards
The Comptroller shall adopt regulations to implement this subtitle, including regulations establishing procedures for the submission of original information by whistleblowers and protocols governing the determination of awards in accordance with this subtitle and the timely payment of awards to whistleblowers.
Section 1-207 – Tax Clinics for Low-Income Marylanders Fund — Purpose — Administration — Funding — Use for Grants — Investments — Expenditures
(a) In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund. (b) There is a Tax Clinics for Low–Income Marylanders Fund. (c) The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics […]
Section 1-301 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Department” means the Department of Legislative Services. (c) “Evaluation” means the process of legislative review of a tax credit, exemption, or preference for which this subtitle provides.