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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0547*
SENATE BILL 547
P2, P1, Q3 6lr0601
CF HB 905
By: Senator Charles
Introduced and read first time: February 4, 2026
Assigned to: Budget and Taxation
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 oper ating or capital budget to report on or before a 5
certain date each year to the Comptroller certain information regarding 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
Annotated Code of Maryland 27
(2022 Replacement Volume and 2025 Supplement) 28
2 SENATE BILL 547
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 1
That the Laws of Maryland read as follows: 2
Article – State Finance and Procurement 3
1–101. 4
(a) In this Division I of this article the following words have the meanings 5
indicated. 6
(b) “County” means a county of the State and, unless expressly provided 7
otherwise, Baltimore City. 8
(d) “Person” means an individual, receiver, trustee, guardian, personal 9
representative, fiduciary, or representative of any kind and any partnership, firm, 10
association, corporation, or other entity. 11
(e) “State” means: 12
(1) a state, possession, or territory of the United States; 13
(2) the District of Columbia; or 14
(3) the Commonwealth of Puerto Rico. 15
7–407. 16
(A) IN THIS SECTION , “UNIT” MEANS A UNIT OF STATE, COUNTY, OR 17
MUNICIPAL GOVERNMENT. 18
(B) ON OR BEFORE OCTOBER 15 EACH YEAR, A UNIT OR A PERSON THA T 19
RECEIVES FUNDING FROM THE STATE OPERATING OR CA PITAL BUDGET FOR THE 20
MOST RECENTLY COMPLETED FISCAL YEAR SHALL REPORT TO THE COMPTROLLER 21
THE FOLLOWING INFORMATION ON THE USE OF THE FUNDING: 22
(1) A DESCRIPTION OF THE PURPOSE FOR WHICH THE FUNDING WAS 23
PROVIDED; AND 24
(2) THE NAME OF ANY ENTITY, CONTRACTOR, OR SUBCONTRACTOR 25
THAT RECEIVES ANY OF THE FUNDING TO PERFORM WORK ON BEHALF OF THE UNIT 26
OR PERSON, INCLUDING: 27
(I) THE ADDRESS OF THE C ONTRACTOR AND ANY 28
SUBCONTRACTOR THE CONTRACTOR HIRES; 29
SENATE BILL 547 3
(II) THE NUMBER OF EMPLOY EES EACH CONTRACTOR OR 1
SUBCONTRACTOR EMPLOYS; 2
(III) THE ADDRESS WHERE THE WORK IS PERFORMED; AND 3
(IV) WHETHER THE CONTRACTOR OR SU BCONTRACTOR IS A 4
CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 OF THIS 5
ARTICLE. 6
(C) ON OR BEFORE DECEMBER 31 EACH YEAR, THE COMPTROLLER SHALL 7
CONSOLIDATE AND SUMMARIZE THE INFORMATION RECEIVED UNDER SUBSECTION 8
(B) OF THIS SECTION AND § 10–826 OF THE TAX – GENERAL ARTICLE AND REPORT 9
TO THE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF THE STATE 10
GOVERNMENT ARTICLE, ON THE USE OF STATE FUNDING, INCLUDING A SUMMARY 11
BY UNIT OR PERSON THAT IDENTIFIES: 12
(1) THE PERCENTAGE OF OU T–OF–STATE AND IN –STATE 13
CONTRACTORS OR SUBCONTRACTORS; 14
(2) THE AVERAGE SIZE , BY EMPLOYEE , OF THE CONTRACTOR OR 15
SUBCONTRACTOR; AND 16
(3) THE PERCENTAGE OF CONTRACTORS OR SUBCONTRACTORS THAT 17
ARE CERTIFIED MINORITY BUSINESS ENTERPRISES UNDER TITLE 14, SUBTITLE 3 18
OF THIS ARTICLE. 19
Article – Tax – General 20
10–826. 21
(A) THIS SECTION APPLIES TO AN INDIVIDUAL OR CORPORATION THAT 22
RECEIVES A PAYMENT F ROM A UNIT OF STATE, COUNTY, OR MUNICIPAL 23
GOVERNMENT FOR PROVIDING GOODS OR SERVICES TO THE UNIT AND IS REQUIRED 24
TO FILE A RETURN OR DECLARATION UNDER PART II OF THIS SUBTITLE. 25
(B) AN INDIVIDUAL OR CORP ORATION SHALL INCLUD E THE FOLLOWING 26
INFORMATION ON THE RETURN OR DECLARATION: 27
(1) A DESCRIPTION OF THE GOODS OR SERVICES THE INDIVIDUAL OR 28
CORPORATION PROVIDED; 29
(2) THE NUMBER OF INDIVI DUALS THAT THE INDIV IDUAL OR 30
4 SENATE BILL 547
CORPORATION EMPLOYS; 1
(3) A STATEMENT THAT THE INDIVIDUAL OR CORPORATION IS OR IS 2
NOT A CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 3
OF THE STATE FINANCE AND PROCUREMENT ARTICLE; AND 4
(4) THE NAME OF ANY ENTI TY, CONTRACTOR, OR SUBC ONTRACTOR 5
THAT THE INDIVIDUAL CONTRACTS WITH TO PROVIDE THE GOODS OR SERVICES TO 6
A UNIT OF STATE, COUNTY, OR MUNICIPAL GOVERNMENT, INCLUDING: 7
(I) THE ADDRESS OF THE C ONTRACTOR AND ANY 8
SUBCONTRACTOR THE CONTRACTOR HIRES; 9
(II) THE NUMBER OF EMPLOY EES EACH CONTRACTOR OR 10
SUBCONTRACTOR EMPLOYS; 11
(III) THE ADDRESS WHERE THE WORK IS PERFORMED; AND 12
(IV) WHETHER THE CONTRACTOR OR SU BCONTRACTOR IS A 13
CERTIFIED MINORITY BUSINESS ENTERPRISE UNDER TITLE 14, SUBTITLE 3 OF THE 14
STATE FINANCE AND PROCUREMENT ARTICLE. 15
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 16
1, 2026. 17