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.
Section 1-302 – Purpose
The purpose of this subtitle is to establish a system of legislative review that will determine whether a tax credit, exemption, or preference is necessary for the public interest.
Section 1-303 – Tax Credit Evaluations
(a) Subject to subsections (b) and (c) of this section, on a request by the Senate Budget and Taxation Committee, the House Committee on Ways and Means, the Executive Director of the Department, or the Director of the Office of Policy Analysis in the Department, the Department shall conduct an evaluation of a State tax credit, […]
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 1-201 – Due Dates
(a) In this section, “legal holiday” means: (1) the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or (2) a federal legal holiday. (b) Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other […]