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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0905*
HOUSE BILL 905
P2, P1, Q3 6lr3147
CF SB 547
By: Delegates Roberts, Amprey, Boafo, Griffith, Harrison, Holmes, A. Johnson,
J. Long, Mireku–North, Patterson, Pruski, Roberson, Taylor, Turner, and
Woods
Introduced and read first time: February 5, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Recipients of State and Local Government Funding – Reporting 2
(Buy Maryland Reporting Requirements) 3
FOR the purpose of requiring a unit of State and local government and a person that 4
receives funding from the State operating or capital budget to report on or before a 5
certain date each year to the Comptroller certain information regardin g the use of 6
the funds; requiring a certain individual or corporation that receives payments from 7
a unit of State and local government for providing goods or services to the unit to 8
include certain information on the individual’s or corporation’s income tax return or 9
declaration; requiring the Comptroller to consolidate and summarize certain 10
information and submit a report on or before a certain date each year to the General 11
Assembly; and generally relating to reporting requirements for recipients of State 12
and local government funding. 13
BY repealing and reenacting, without amendments, 14
Article – State Finance and Procurement 15
Section 1–101(a), (b), (d), and (e) 16
Annotated Code of Maryland 17
(2021 Replacement Volume and 2025 Supplement) 18
BY adding to 19
Article – State Finance and Procurement 20
Section 7–407 21
Annotated Code of Maryland 22
(2021 Replacement Volume and 2025 Supplement) 23
BY adding to 24
Article – Tax – General 25
Section 10–826 26
2 HOUSE BILL 905
Annotated Code of Maryland 1
(2022 Replacement Volume and 2025 Supplement) 2
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 3
That the Laws of Maryland read as follows: 4
Article – State Finance and Procurement 5
1–101. 6
(a) In this Division I of this article the following words have the meanings 7
indicated. 8
(b) “County” means a county of the State and, unless expressly provided 9
otherwise, Baltimore City. 10
(d) “Person” means an individual, receiver, trustee, guardian, personal 11
representative, fiduciary, or representative of any kind and any partnership, firm, 12
association, corporation, or other entity. 13
(e) “State” means: 14
(1) a state, possession, or territory of the United States; 15
(2) the District of Columbia; or 16
(3) the Commonwealth of Puerto Rico. 17
7–407. 18
(A) IN THIS SECTION , “UNIT” MEANS A UNIT OF STATE, COUNTY, OR 19
MUNICIPAL GOVERNMENT. 20
(B) ON OR BEFORE OCTOBER 15 EACH YEAR, A UNIT OR A PERSON T HAT 21
RECEIVES FUNDING FRO M THE STATE OPERATING OR CA PITAL BUDGET FOR THE 22
MOST RECENTLY COMPLETED FISCAL YEAR SHALL REPORT TO THE COMPTROLLER 23
THE FOLLOWING INFORMATION ON THE USE OF THE FUNDING: 24
(1) A DESCRIPTION OF THE PURPOSE FOR WHICH THE FUNDING WAS 25
PROVIDED; AND 26
(2) THE NAME OF ANY ENTI TY, CONTRACTOR, OR SUBCONTRACTOR 27
THAT RECEIVES ANY OF THE FUNDING TO PERFORM WORK ON BEHALF OF THE UNIT 28
OR PERSON, INCLUDING: 29
HOUSE BILL 905 3
(I) THE ADDRESS OF THE C ONTRACTOR AND ANY 1
SUBCONTRACTOR THE CONTRACTOR HIRES; 2
(II) THE NUMBER OF EMPLOY EES EACH CONTRACTOR OR 3
SUBCONTRACTOR EMPLOYS; 4
(III) THE ADDRESS WHERE THE WORK IS PERFORMED; AND 5
(IV) WHETHER THE CONTRACT OR OR SUBCONTRACTOR IS A 6
CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 OF THIS 7
ARTICLE. 8
(C) ON OR BEFORE DECEMBER 31 EACH YEAR, THE COMPTROLLER SHALL 9
CONSOLIDATE AND SUMMARIZE THE INFORMATION RECEIVED UNDER SUBSECTION 10
(B) OF THIS SECTION AND § 10–826 OF THE TAX – GENERAL ARTICLE AND REPORT 11
TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 12
GOVERNMENT ARTICLE, ON THE USE OF STATE FUNDING, INCLUDING A SUMMARY 13
BY UNIT OR PERSON THAT IDENTIFIES: 14
(1) THE PERCENTAGE OF OU T–OF–STATE AND IN –STATE 15
CONTRACTORS OR SUBCONTRACTORS; 16
(2) THE AVERAGE SIZE , BY EMPLOYEE , OF THE CONTRACTOR OR 17
SUBCONTRACTOR; AND 18
(3) THE PERCENTAGE OF CONTRACTORS OR SUBCONTRACTORS THAT 19
ARE CERTIFIED MINORI TY BUSINESS ENTERPRI SES UNDER TITLE 14, SUBTITLE 3 20
OF THIS ARTICLE. 21
Article – Tax – General 22
10–826. 23
(A) THIS SECTION APPLIES TO AN INDIVIDUAL OR CORPORATION THAT 24
RECEIVES A PAYMENT F ROM A UNIT OF STATE, COUNTY, OR MUNICIPAL 25
GOVERNMENT FOR PROVIDING GOODS OR SERVICES TO THE UNIT AND IS REQUIRED 26
TO FILE A RETURN OR DECLARATION UNDER PART II OF THIS SUBTITLE. 27
(B) AN INDIVIDUAL OR CORP ORATION SHALL INCLUD E THE FOLLOWING 28
INFORMATION ON THE RETURN OR DECLARATION: 29
(1) A DESCRIPTION OF THE GOODS OR SERVICES THE INDIVIDUAL OR 30
CORPORATION PROVIDED; 31
4 HOUSE BILL 905
(2) THE NUMBER OF INDIVIDU ALS THAT THE INDIVID UAL OR 1
CORPORATION EMPLOYS; 2
(3) A STATEMENT THAT THE INDIVIDUAL OR CORPORATION IS OR IS 3
NOT A CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 4
OF THE STATE FINANCE AND PROCUREMENT ARTICLE; AND 5
(4) THE NAME OF ANY ENTI TY, CONTRACTOR, OR SUBCONTRACTOR 6
THAT THE INDIVIDUAL CONTRACTS WITH TO PROVIDE THE GOODS OR SERVICES TO 7
A UNIT OF STATE, COUNTY, OR MUNICIPAL GOVERNMENT, INCLUDING: 8
(I) THE ADDRESS OF THE C ONTRACTOR AND ANY 9
SUBCONTRACTOR THE CONTRACTOR HIRES; 10
(II) THE NUMBER OF EMPLOY EES EACH CONTRACTOR OR 11
SUBCONTRACTOR EMPLOYS; 12
(III) THE ADDRESS WHERE THE WORK IS PERFORMED; AND 13
(IV) WHETHER THE CONTRACT OR OR SUBCONTRACTOR IS A 14
CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 OF THE 15
STATE FINANCE AND PROCUREMENT ARTICLE. 16
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 17
1, 2026. 18