In this title the following words have the meanings indicated. “Quarter” means a calendar quarter. “Revenue” means revenue from a tax imposed under this article and interest and penalties related to the tax.

In addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to: the admissions and amusement tax; the boxing and wrestling tax; the digital advertising gross revenues tax; the income tax; the Maryland estate tax; the Maryland generation–skipping transfer tax; the motor carrier tax; the motor fuel tax; the sales and use tax; and the savings and loan association franchise tax. In cooperation with the Executive Director, and in addition to the duties set forth elsewhere in this article and in other articles of the Code, the Comptroller shall administer the laws that relate to: the alcoholic beverage tax; and the tobacco tax.

There is a Legal Division in the Office of the Comptroller. The head of the Legal Division is the Director. Subject to the supervision of the Comptroller, the Director has administrative control of the Legal Division. The Director shall appoint other officers and employees of the Legal Division in accordance with the provisions of the State Personnel and Pensions Article, including a minimum of six attorneys. Officers and employees of the Legal Division are entitled to a salary as provided in the State budget. The Legal Division shall: provide expanded and detailed tax guidance to taxpayers, including private letter rulings; and perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.

In this section, “Division” means the Taxpayer Advocate Division. There is a Taxpayer Advocate Division in the Office of the Comptroller. The head of the Division is the Taxpayer Advocate. The Taxpayer Advocate shall have: a background in customer service and tax law; and experience representing individual taxpayers. Subject to the supervision of the Comptroller, the Taxpayer Advocate has administrative control over the Division. The Comptroller shall select the Taxpayer Advocate and the employees of the Division, who may include employees from the Comptroller’s Office and residents of this State with knowledge of taxation. The Taxpayer Advocate shall appoint other officers and employees of the Division in accordance with the provisions of the State Personnel and Pensions Article. The Division shall include a minimum of six employees, including the Taxpayer Advocate, as well as appropriate support staff, one of whom shall have experience in the field of information technology to serve as webmaster. Officers and employees of the Division are entitled to a salary as provided in the State budget. The Department of Budget and Management, in coordination with the Office of the Comptroller, shall make appropriate allocations for personnel, including the ability to reclassify positions. The Division shall: be subject to all confidentiality and disclosure provisions applicable to the Comptroller’s Office; be responsible for assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes, and procedures available for the resolution of problems related to tax programs and debt collection programs administered by the Comptroller; assist taxpayers in resolving problems with the Comptroller’s Office; identify areas in which taxpayers experience problems in dealing with the Comptroller’s Office; provide expeditious service to taxpayers whose problems are not resolved through ordinary channels; collaborate with other employees of the Comptroller’s Office to resolve the most complex and sensitive taxpayer problems; resolve systemic problems experienced by taxpayers; report to the Comptroller if, in the opinion of the Division, the Comptroller’s Office is administering a law improperly; participate and represent taxpayers’ interests and concerns in planning meetings, reviewing instructions, and formulating policies and procedures of the Comptroller’s Office; compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve the complaints; survey taxpayers each year to obtain their evaluation of the quality of service provided by the Comptroller’s Office; propose changes in the administrative practices of the Comptroller’s Office to mitigate issues in resolving problems and complaints identified under items (3) and (10) of this subsection; identify potential legislative or regulatory changes that may be appropriate to resolve any problems or complaints identified under items (3) and (10) of this subsection; establish an electronic portal on the Comptroller’s website where taxpayers can interact with the Division directly; and perform other related duties as assigned by the Comptroller in accordance with Title 13, Subtitle 1A of this article.

The Comptroller shall adopt reasonable regulations: to administer the provisions of the tax laws listed in § 2–102(a) of this subtitle; and in cooperation with the Executive Director, to administer the provisions of the tax laws listed in § 2–102(b) of this subtitle.

Subject to the requirements of § 2–110 of this subtitle and subsection (b) of this section, the Comptroller shall design the returns and other forms that, on completion, provide the information required for the administration of the tax laws listed in § 2–102 of this subtitle. The Comptroller shall include on the income tax forms required under paragraph (1) of this section that are updated on an annual basis a demonstrative representation of how much of each dollar that the General Fund receives is spent on the following categories: education; health; public safety; and any other category included by the Comptroller. The demonstrative representation required under paragraph (2) of this subsection may be in the form of a graph or picture or a combination of graph and picture. Subject to subparagraph (ii) of this paragraph, the Comptroller, in consultation with the Department of Budget and Management and the Department of Legislative Services, shall determine the manner in which the representation required under paragraph (2) of this subsection shall be presented and with which income tax forms the representation is to be included. The Comptroller shall post the representation required under paragraph (2) of this subsection on the Comptroller’s website and shall include it in instructions on the website for the same income tax forms that are selected under subparagraph (i) of this paragraph to include the representation. Except for variations that the differences between the federal and State income tax laws require, the forms that the Comptroller designs to administer the income tax laws shall be similar to the forms used to administer the federal income tax laws. The Comptroller shall keep an income tax return for 5 years from the date the return is filed. After 5 years, the Comptroller may destroy the return. The Comptroller shall keep a sales and use tax return for 2 years from the date the return is filed. After 2 years, the Comptroller may destroy the return.

The Comptroller shall design the license form required for: the motor fuel tax laws; and the sales and use tax laws. The Comptroller: shall determine: the design of tax stamps or certificates required for the alcoholic beverage tax and for the tobacco tax; and the form of any other evidence of tax payment; and may adopt any other method or device that the Comptroller considers necessary to: prevent fraud or evasion of the alcoholic beverage tax; or comply with any restrictions that the federal government imposes on alcoholic beverages during a war or an emergency. In cooperation with the Executive Director, the Comptroller: shall provide tax stamps or certificates to indicate that the alcoholic beverage tax or tobacco tax has been paid; and may adopt reasonable regulations to prevent abuse but ensure the adequate availability of tax stamps and certificates, including regulations that: limit excessive disbursement of tax stamps and certificates; and require proof of need for tax stamps and certificates.

In this section the following words have the meanings indicated. “Nonresident” has the meaning stated in § 10-101 of this article. “Resident” has the meaning stated in § 10-101 of this article. “Wages” has the meaning stated in § 10-905(f) of this article. The Comptroller shall prepare income tax tables to show the income tax for an individual. The Comptroller shall prepare tables based on Maryland taxable income that provide for: income intervals not exceeding $100 for Maryland taxable income; and the State income tax due for each income interval. The State income tax for each interval is the whole dollar amount of tax for the income that is at the midway point of the interval. The Comptroller shall prepare income tax withholding tables that show the income tax to be withheld from wages. The Comptroller may prepare separate tables for residents and nonresidents. The withholding tables shall provide for: wages for each withholding period allowable under § 10-909 of this article; and the State income tax required to be withheld for a withholding period, after: an adjustment is made for the exemptions for the period; and if there is a separate table for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld. The total amounts required under the tables to be withheld during a taxable year shall approximate the total income tax due on the wages for the year, determined as provided in subsection (f) of this section. The Comptroller may prepare income tax percentage withholding schedules that show the percent of income tax to be withheld from wages. The Comptroller may prepare separate schedules for residents and nonresidents. The optional percentage withholding schedules shall provide for: wages for each withholding period allowable under § 10-909 of this article; and the percent of State income tax required to be withheld for the withholding period, after: an adjustment is made for the exemptions for the period; and if there is a separate schedule for nonresidents, an adjustment is made to allow the exhaustion of exemptions for a nonresident before any income tax is withheld. The total percentages required under the schedules to be withheld during a taxable year shall approximate the income tax due on the wages for the year, determined as provided in subsection (f) of this section. At the option of the employer, withholdings may be made using either the withholding tables or the percentage withholding schedule. The total income tax required to be withheld on wages for purposes of the withholding tables and withholding schedules under this section shall be calculated without regard to the marginal State income tax rates less than 4.75% set forth under § 10–105(a)(1)(i) through (iii) and (2)(i) through (iii) of this article.

Authorized employees of the Field Enforcement Bureau of the Comptroller’s Office: shall be individuals who are sworn police officers; and have all the powers, duties, and responsibilities of a peace officer for the purpose of enforcing the laws pertaining to: admissions and amusement tax; income tax and income tax preparation; motor carrier tax; motor fuel and lubricants; motor fuel tax; sales and use tax; transient vendors within the meaning of Title 17, Subtitle 20A of the Business Regulation Article; and in cooperation with the authorized employees of the Field Enforcement Division of the Alcohol, Tobacco, and Cannabis Commission: alcoholic beverage tax; and tobacco tax. The Department of State Police shall help the Field Enforcement Bureau in enforcing the motor carrier tax, motor fuel tax and motor fuel and lubricants laws. The Comptroller shall pay the salaries and expenses of all Department of State Police staff assigned to the Field Enforcement Bureau. Except for the Sheriff, constables and bailiffs of Baltimore County, each law enforcement officer shall enforce the alcoholic beverage tax and tobacco tax laws. A State’s Attorney or other prosecutor may prosecute alleged violations of the alcoholic beverage tax or tobacco tax laws. The Field Enforcement Bureau of the Comptroller’s Office and the Field Enforcement Division of the Alcohol, Tobacco, and Cannabis Commission: shall advise a State’s Attorney and law enforcement officers about enforcement problems; and otherwise may work cooperatively with law enforcement officers and prosecutors to carry out the duties of the unit. This subsection does not restrict the appropriation of money by a political subdivision of the State to aid in the enforcement of the alcoholic beverage tax and tobacco tax laws. Each unit of the State government shall cooperate with the Comptroller’s Office by making available, on request, any information in the unit’s possession as may be of assistance in the administration and enforcement of the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws. The Field Enforcement Bureau shall cooperate with and help the federal government, other states, and local governments and law enforcement personnel of those jurisdictions to enforce the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws. On or before December 1 each year, the Executive Director shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on: the aggregate number of licensed tobacco retailers that committed a violation of § 10–107 of the Criminal Law Article and the aggregate number of minors who committed a violation of § 10–107 of the Criminal Law Article during the reporting period; the number of prior violations for licensed tobacco retailers and minors that committed a violation during the reporting period; and the subsequent action taken by the Executive Director against each violator and, for each action taken, the number of violations committed by the violator.

If, in good faith and with reasonable grounds, the Comptroller, the Executive Director, or a peace officer of the State seizes contraband property or a conveyance used to transport contraband property under § 13–835 of this article, the Comptroller, the Executive Director, or peace officer shall have the immunity from liability described under § 5–523 of the Courts and Judicial Proceedings Article.

The Comptroller shall: collect the taxes that the Comptroller administers or is otherwise required under this article to collect; account for the revenue from those taxes and any other tax required to be remitted to the Comptroller; and distribute the revenue in the manner required under Subtitles 2 through 16 of this title. The requirement to make a distribution of tax revenue means to segregate, deposit, transfer, credit, disburse by warrant, or otherwise apply the revenue in accordance with the accounting practices and procedures required under the State Finance and Procurement Article and elsewhere in the Code. Except for a distribution required under § 2-604 of this title, the requirement to distribute to an account means to make a bookkeeping entry in the accounting records of the State.

The Comptroller shall include on the individual income tax return form a checkoff designated as the “State Chesapeake Bay and Endangered Species Fund Contribution”. The checkoff shall state that: the individual, or each spouse in the case of a joint return, may contribute to the State Chesapeake Bay and Endangered Species Fund the amount designated by the individual; and the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return. The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the State Chesapeake Bay and Endangered Species Fund was established and the purposes for which the Fund may be used. The Comptroller shall: collect the checkoff contributions and account to the State Treasurer for the money collected; from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Chesapeake Bay and Endangered Species Fund established under § 1-702 of the Natural Resources Article.

In the case of an individual described in § 7508 of the Internal Revenue Code, the period of service referred to in that section shall be disregarded in determining the due date for the following: filing a Maryland income tax return or declaration of estimated income tax under § 10-820 of this article; filing a refund claim under § 13-1104 of this article; and filing an appeal to the Maryland Tax Court under § 13-510 of this article, an appeal to the circuit court under § 13-532 of this article, or any further appeal permitted under Maryland law.

The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Cancer Fund Contribution”. The checkoff shall state that: the individual, or each spouse in the case of a joint return, may contribute to the Maryland Cancer Fund the amount designated by the individual; and the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return. The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Maryland Cancer Fund was established and the purposes for which the Fund may be used. The Comptroller shall: collect the checkoff contributions and account to the State Treasurer for the money collected; from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Maryland Cancer Fund established under § 20-117 of the Health - General Article.

The Comptroller shall include on the individual income tax return form a checkoff designated as the “Developmental Disabilities Services and Support Fund Contribution”. The checkoff shall state that: the individual, or each spouse in the case of a joint return, may contribute to the Waiting List Equity Fund the amount designated by the individual; and the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return. The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Waiting List Equity Fund was established and the purposes for which the Fund may be used. The Comptroller shall: collect the checkoff contributions and account to the State Treasurer for the money collected; from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Waiting List Equity Fund established under § 7–205 of the Health – General Article to be used to provide community–based services to individuals who are on the Developmental Disabilities Administration waiting list and are eligible for, but not receiving, services from the Administration.

The Comptroller shall include on the individual income tax return form a checkoff designated as the “Fair Campaign Financing Fund Contribution”. The checkoff shall state that: the individual, or each spouse in the case of a joint return, may contribute to the Fair Campaign Financing Fund the amount designated by the individual if the individual or each spouse is a United States citizen or admitted for permanent legal residence in the United States; and the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return. The Comptroller shall include with the individual income tax return package a description of the purposes for which the Fair Campaign Financing Fund was established and the purposes for which the Fund may be used. The Comptroller shall: collect the checkoff contributions and account to the State Treasurer for the money collected; from the contributions collected, distribute the amount necessary to administer the checkoff system to an administrative cost account; and after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Fair Campaign Financing Fund established under § 15–103 of the Election Law Article.

Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to subsections (b), (c), (d), and (e) of this section, the Comptroller may monitor and record incoming telephone calls to employees of the Comptroller’s call centers to telephones within the offices of the Comptroller for training, quality control, and employee safety purposes. Any monitored or recorded telephone call shall contain a notice to the telephone caller that “Your call may be recorded or monitored for training and quality control purposes”. The Comptroller may record or monitor incoming calls to the Comptroller’s call centers only. The Comptroller may not record or monitor calls to or from direct individual lines in the Office of the Comptroller. Notwithstanding any other provision of law, information derived from an incoming telephone call to employees of the Comptroller’s call centers may not be used in any criminal or civil proceeding against any Maryland taxpayer unless the caller has made a personal and imminent threat against an employee or property of the State. Recorded telephone calls may not be retained by the Office of the Comptroller for longer than 60 days, except: if the call is to be used solely as a positive example to follow in the training of employees using the Comptroller’s call centers; or if the caller has made a personal and imminent threat against an employee or property of the State.

In this section the following words have the meanings indicated. “Advisory Workgroup” has the meaning stated in § 31–201 of the Insurance Article. “Affordable Care Act” has the meaning stated in § 1–101 of the Insurance Article. “Exchange” has the meaning stated in § 31–101 of the Insurance Article. “Insurance affordability program” has the meaning stated in § 31–201 of the Insurance Article. “Insurance–relevant information” means information about an uninsured individual that is needed for the Exchange to: identify the uninsured individual, including when matching data available from third–party data sources; facilitate the determination of the uninsured individual’s eligibility for an insurance affordability program; or facilitate enrollment by the uninsured individual in a plan with minimum essential coverage. “Minimum essential coverage” has the meaning stated in § 31–101 of the Insurance Article. “Premium tax credits” means the tax credits described in § 36B of the Internal Revenue Code. “Program” means the Maryland Easy Enrollment Health Insurance Program established under § 31–202 of the Insurance Article. “Qualified health plan” means a health benefit plan that has been certified by the Exchange to meet the criteria for certification described in § 1311(c) of the Affordable Care Act and § 31–115 of the Insurance Article. “Uninsured individual” has the meaning stated in § 31–201 of the Insurance Article. The Comptroller shall include on the individual income tax return form a checkoff for indicating whether the individual, or each spouse in the case of a joint return, and any individual claimed as a dependent on the tax return is an uninsured individual at the time the tax return is filed. If a State income tax return indicates that an individual is an uninsured individual at the time the tax return is filed, the tax return shall be required to include the following information as to each uninsured individual: the age of each uninsured individual; election by the individual filing the tax return of one of the two checkoff boxes described in subsection (c) of this section; and if the individual who files a tax return chooses the checkoff box described in subsection (c)(3) of this section, any information determined by the Exchange as essential to determining eligibility for insurance affordability programs, if the information: is not available from a reliable third–party data source; is not otherwise required to be provided on the return; and does not pertain to citizenship or immigration status. For an individual who files a tax return and chooses the checkoff box described in subsection (c)(3) of this section, the return shall give the individual who filed the tax return the option to indicate the uninsured individual’s preferred method for the Exchange to contact the individual who filed the tax return or the uninsured individual to facilitate either determination of eligibility for insurance affordability programs or enrollment in health coverage. In accordance with this subsection, the Comptroller shall include with the income tax return form a separate form that is required only for individuals who file a tax return indicating that an individual is an uninsured individual at the time the tax return is filed. The separate form shall include two checkoff boxes as described in paragraphs (3) and (4) of this subsection and the information described in subsection (b)(2) and (3) of this section. One checkoff box shall give an individual who files a tax return the choice to have the Exchange: based on information in the individual’s tax return, determine the uninsured individual’s eligibility for insurance affordability programs; and obtain additional data that may be relevant to determine the uninsured individual’s eligibility for insurance affordability programs. One checkoff box shall allow an individual who files a tax return the choice to not have the Exchange make the determination described in paragraph (3) of this subsection. The Comptroller, in consultation with the Exchange and with the advice of the Advisory Workgroup, shall: develop language for the checkoff boxes described in paragraphs (3) and (4) of this subsection; develop language for the instructions for the State income tax return that includes a description of the effects of choosing the checkoff boxes described in paragraphs (3) and (4) of this subsection, including the purposes for which the information disclosed under this section may be used; and ensure that the language developed under item (i) of this paragraph is as simple, clear, and easy to understand as possible. If an individual who files a tax return makes the election described in paragraph (3) of this subsection, notwithstanding the prohibition under § 13–202 of this article, the Comptroller shall convey to the Exchange all insurance–relevant information contained on the return. Except as provided in paragraph (2) of this subsection, this section shall apply to returns filed for taxable years beginning after December 31, 2018. If the Comptroller determines, after consultation with the Exchange, that the implementation of this section is not administratively feasible for taxable years beginning after December 31, 2018, the Comptroller may delay implementation of this section to taxable years beginning after December 31, 2019.

In this section, “Program” means the Maryland Earned Income Tax Credit Assistance Program for Low–Income Families. There is a Maryland Earned Income Tax Credit Assistance Program for Low–Income Families. The purpose of the Program is to: identify residents who are eligible to claim the credit under § 10–704 of this article but have failed to claim the credit; and provide residents identified under item (i) of this paragraph with a streamlined mechanism to claim the credit under § 10–704 of this article. The Comptroller shall administer the Program. This subsection applies to a taxable year beginning after December 31, 2029. Subject to subsection (d) of this section, the Comptroller shall provide, as part of the Program, a form to claim the credit under § 10–704 of this article to any resident: for whom the Comptroller has received federal income tax return information for a taxable year described in § 13–1104(c)(1) of this article; whose wages were reported by the resident’s employer to the Comptroller for that taxable year; who the Comptroller determines, based on all available data, may be eligible to claim the credit under § 10–704 of this article for that taxable year; who failed to claim the credit under § 10–704 of this article for that taxable year; and who is authorized to request a refund under § 13–1104(c)(1) of this article. The Comptroller shall provide the form required under this subsection no later than 45 days before the expiration of the statute of limitations for claiming a refund under § 13–1104(c)(1) of this article. In processing the form to claim the credit under § 10–704 of this article, the Comptroller shall calculate the credit as though the resident elected to use the standard deduction under § 10–217 of this article to compute Maryland taxable income. The Comptroller shall notify each resident identified under subsection (c)(2) of this section that the Program is a method of claiming the credit under § 10–704 of this article available to eligible residents. The notification required under paragraph (1) of this subsection shall include: a description of the Program; an explanation of the resident’s eligibility for participation in the Program; an explanation that the resident’s participation in the Program is optional but subject to the limitation under subsection (d) of this section; an explanation that, notwithstanding the provisions of this section, the resident’s participation in the Program is subject to the provisions of this article relating to the filing of a tax return; the time by which the form must be completed and returned in order to claim the credit under § 10–704 of this article; and a statement that the resident may be eligible for, in a succeeding taxable year: the federal earned income credit under § 32 of the Internal Revenue Code; and the credit under § 10–704 of this article. On request by a resident, a tax collector shall waive any penalties or interest on any assessment of tax due on the form provided to the resident under subsection (c)(2) of this section unless the tax collector reasonably believes the resident knew or should have known the tax was miscalculated. On or before December 31, 2030, and each December 31 thereafter through December 31, 2035, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on: the effectiveness of the Program in meeting the purpose specified in subsection (b)(2) of this section and recommendations for potential statutory or administrative changes to enhance participation in the Program; the number of claim forms provided to residents during the previous fiscal year; the number of claim forms filed by residents during the previous fiscal year; the number of refundable credits provided to residents during the previous fiscal year; and the total amount of refundable credits provided to residents during the previous fiscal year. The Comptroller shall adopt regulations to carry out this section.

In this section the following words have the meanings indicated. “Awareness campaign” means the individual income tax credit eligibility awareness campaign. “Individual income tax credit” means an income tax credit established under Title 10, Subtitle 7 of this article that may be claimed by an individual taxpayer. “Individual income tax credit” does not include an income tax credit established under Title 10, Subtitle 7 of this article that may be claimed by a business entity or for business purposes. Subject to paragraph (2) of this subsection, the Comptroller shall implement and administer an individual income tax credit eligibility awareness campaign to: identify underserved individuals who: may be eligible to claim an individual income tax credit for a taxable year beginning after December 31, 2022, but before January 1, 2030, but do not claim the individual income tax credit during that same taxable year; or can be identified through any other means as being eligible to claim an individual income tax credit but have failed to claim the credit; and encourage individuals identified under item (i) of this paragraph to apply for individual income tax credits. The Comptroller may decide which individual income tax credits and underserved populations to include in the awareness campaign. Subject to paragraph (2) of this subsection, in administering the awareness campaign, the Comptroller: to assist in identifying individuals under subsection (b) of this section, may partner with other State agencies by entering into data sharing agreements that comply with proper data use standards that ensure an individual’s information remains secure; and shall for each taxable year: utilize any information: provided to the Comptroller by other State agencies under item (i) of this paragraph; or obtained through any other means; and contact and inform each individual identified under subsection (b) of this section that the individual may be eligible to claim an individual income tax credit and how to apply for the credit. For a data sharing agreement entered into in accordance with paragraph (1)(i) of this subsection: information may not be disclosed if the disclosure is prohibited by federal law; and the Comptroller may not use any information disclosed for a purpose other than identifying individuals who may be eligible to claim an individual income tax credit. For each of fiscal years 2026 through 2030, the Governor shall include in the annual budget bill an appropriation of $300,000 to the awareness campaign. On or before December 1, 2026, and each December 1 every 2 years thereafter, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the implementation and administration of the awareness campaign and its effect on the number of individuals who have claimed individual income tax credits.

The Comptroller shall include on the individual income tax return form a checkoff designated as the “Maryland Veterans Trust Fund Contribution”. The checkoff shall state that: the individual, or each spouse in the case of a joint return, may contribute to the Maryland Veterans Trust Fund the amount designated by the individual; and the individual shall deduct the amount of the contribution from any refund to which the individual is entitled; or if the individual is not entitled to a refund, the individual shall add the amount of the contribution to the income tax to be paid with the return. The Comptroller shall include, with the individual income tax return package, a description of the purposes for which the Maryland Veterans Trust Fund was established and the purposes for which the Fund may be used. The Comptroller shall: collect the checkoff contributions and account to the State Treasurer for the money collected; from the contributions collected, distribute the amount necessary to administer the checkoff to an administrative cost account; and after the distribution under item (2) of this subsection, distribute the remainder of the money collected under this subsection to the Maryland Veterans Trust Fund established under § 9–913 of the State Government Article.

The Comptroller shall implement procedures to offer an individual filing a Maryland resident individual income tax return electronically the opportunity to register to make an anatomical gift in accordance with the Maryland Anatomical Gift Act through a hyperlink to the anatomical gift donor registry established under § 4–516 of the Estates and Trusts Article.

Notwithstanding any other provision of law, a person is not required to file a return, schedule, or report with the Comptroller electronically if: the person has a disability, as defined in the Americans with Disabilities Act; the person has religious beliefs that prohibit the person’s use of electronic filing technology; or the person is determined by the Comptroller to have a special need to file a paper return, schedule, or report.

In this section the following words have the meanings indicated. “Justice–involved individual” means an individual who is convicted of or pleads guilty to a crime and is currently serving or, within the immediately preceding 2 years, has been released after serving a term of imprisonment of at least 6 months but not more than 10 years in a State or federal correctional facility. “Program” means the Income Tax Reconciliation Program. There is an Income Tax Reconciliation Program in the State that is administered by the Comptroller. The purpose of the Program is to allow justice–involved individuals who are unable to file a State income tax return while incarcerated to: subject to subsection (d) of this section, establish installment payment plans to pay any unpaid income tax that is due for any taxable year during which the individual is incarcerated; and if approved for an installment payment plan, receive a waiver for any interest and penalties that accrue on the unpaid income tax. For any taxable year that begins after December 31, 2024, but before January 1, 2030, a justice–involved individual who receives a notice of assessment of income tax due for a taxable year during which the individual is incarcerated may apply to the Comptroller for an installment payment plan. If the Comptroller determines that the justice–involved individual is eligible to participate in the Program, the Comptroller shall establish an installment payment plan that allows the individual to pay the unpaid income tax over a period not exceeding 10 years. If a justice–involved individual is approved for an installment payment plan under the Program, the Comptroller shall waive any interest and penalties that accrue on the unpaid income tax due. To carry out the Program, the Comptroller shall: in collaboration with the Department of Public Safety and Correctional Services, develop an awareness campaign to inform the public and justice–involved individuals about the Program; and adopt regulations. The regulations required under paragraph (1)(ii) of this subsection may include income limitations that establish eligibility for the Program. On or before December 1, 2026, and each December 1 thereafter, the Comptroller shall report to the General Assembly, in accordance with § 2–1257 of the State Government Article, on the impact of the Program.