GENERAL ASSEMBLY

DEFUNCT LEGISLATIVE COMMITTEES, COMMISSIONS, TASK FORCES, & WORK GROUPS

TAX CREDIT EVALUATION COMMITTEE

Vacancy, Senate Chair (chosen by Senate President) (410) 841-3, (301) 858-3
Jay Walker, House Chair (chosen by House Speaker) (410) 841-3581, (301) 858-3581


[photo, Legislative Services Building, 90 State Circle, Annapolis, Maryland] Staff: Matthew J. Bennett; e-mail: matthew.bennett@mlis.state.md.us
Robert J. Rehrmann; e-mail: robert.rehrmann@mlis.state.md.us
Heather N. Ruby; e-mail: heather.ruby@mlis.state.md.us
Michael Sanelli; e-mail: michael.sanelli@mlis.state.md.us

c/o Department of Legislative Services
Legislative Services Building, 90 State Circle, Annapolis, MD 21401
(410) 946-5510, (301) 970-5510


Legislative Services Building, 90 State Circle, Annapolis, Maryland, December 2016. Photo by Diane F. Evartt.


The Tax Credit Evaluation Committee was authorized in 2012 (Chapters 568 & 569, Acts of 2012).

The Committee provided legislative evaluation and review of certain tax credits to determine whether the tax credit continues to be viable and in the public interest. Any tax credit with a statutory termination date was subject to consideration by the Committee a year in advance of its termination date. On or before May 31 in the year before a tax exemption or modification was due for review, the Senate President and House Speaker appointed the Tax Credit Evaluation Committee. By June 30, the Committee was to have consulted with the appropriate State agencies and prepared an evaluation plan. By October 30, the Department of Legislative Services reported to the General Assembly on the purpose of the tax credit under review; whether its original intent was still appropriate; and whether it still met its objective. The Department also considered whether the purpose of the tax credit could be achieved more effectively through an alternative method; and the cost of the tax credit, including administrative costs and lost revenue. The Department's report was made available to the public and, after its submission, was followed by a public hearing.

During the legislative session, the Tax Credit Evaluation Committee also reported to the General Assembly on the tax credit under review, and recommended that it be continued, modified, or terminated. Any necessary legislation was included in the Committee's report, and any extension of a tax credit was set for five years.

Tax credits subject to the evaluation process from 2014 through 2021 were noted in the Annotated Code of Maryland (Tax-General Article, sec. 1-303).

In July 2021, tax credit evaluations were assigned to the Department of Legislative Services (Chapter 575, Acts of 2021).

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