HARRY HUGHES, Governor

135

CHAPTER 32

(House Bill 613)

AN ACT concerning

Attorney General - Civil Suit Authorization

FOR the purpose of authorizing the Attorney General of
Maryland to investigate, commence, and prosecute a
civil action on the part of the State and certain
residents of the State; and making this Act an
emergency measure.

Preamble

WHEREAS, The action of the Commonwealth of Pennsylvania
in enacting a Local Tax Enabling Act coupled with the acts
of several of its political subdivisions has resulted in a
number of Maryland residents of several Maryland
subdivisions who are employed in Pennsylvania being denied
tax credits which their coworker Pennsylvania residents
enjoy; and

WHEREAS, Such disparate treatment has had a
particularly significant effect upon residents of Washington
County; and

WHEREAS, The Attorney General of Maryland has fully
considered the matter and has concluded that such action
denies those Maryland residents the privileges and
immunities guaranteed them by the Constitution of the United
States; and

WHEREAS, Denial of tax credits interferes in the

economic activity of Maryland by unconstitutionally

transferring spendable income to several political
subdivisions of Pennsylvania and

WHEREAS, The unconstitutional loss of spendable income
denies Maryland tax revenues derivable from this spendable
income; and

WHEREAS, Maryland, through reduced economic activity
and lost tax revenues, has been, in effect, subsidizing
political subdivisions of Pennsylvania since 1967; now,
therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Attorney General of Maryland is
authorized to commence and prosecute in any appropriate
court a civil action on behalf of the State of Maryland and
any residents of the State of Maryland affected by the Local