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SB554: Tax Amnesty Program

Senate Bill 554 - House bill 176 (Chapter 280, Acts of 2009)

This Act adds 9-1108 to the Environment Article to prohibit a person from installing, or having installed, on property a person owns in the State in the Chesapeake and Atlantic Coastal Bays Critical Area, an on-site sewage disposal system to service a newly constructed building, unless the on-site sewage disposal system utilizes nitrogen removal technology. The Act also prohibits a person from replacing or having replaced, an existing on-site sewage disposal system on property a person owns in the State in the Chesapeake and Atlantic Coastal Bays Critical Area, unless the replacement on-site sewage disposal system utilizes nitrogen removal technology. The Act defines "nitrogen removal technology" as the best available technology for nitrogen removal. The Act also defines "on-site sewage disposal system" as a sewage treatment unit, collection system, disposal area, and related appurtenances.

The Act provides that the Department of the Environment shall assist homeowners in paying the cost difference between a conventional on-site sewage disposal system and a system that utilizes nitrogen removal technology with money from the Bay Restoration Fund if sufficient funds are available. This must be done in accordance with 9-1605.2(h) of the Environment Article.

The Act also provides that a person who installs or replaces a system not utilizing nitrogen removal technology is subject to civil and administrative penalties and enforcement mechanisms provided in 9-334 through 9-342 of the Environment Article. The penalties cannot exceed $8,000.

The Act also provides that the Department of the Environment must adopt regulations and that the regulations shall include provisions to ensure that appropriate management measures are provided for the operation and maintenance of nitrogen removal technology.

The Act also provides for a new subtraction modification, codified as Tax-General Article 10-208(q). An individual will be allowed a subtraction for the amount by which the cost difference between a conventional on-site sewage disposal system and a system that utilizes nitrogen removal technology exceeds the amount of assistance the individual receives from the Department of the Environment under 9-1108 of the Environment Article.

This Act takes effect October 1, 2009, but the subtraction modification in Tax-General Article 10-208(q) will be applicable to all taxable years beginning after December 31, 2009.



 
Links for 2009
Tax Law and Regulations
State Regulations
Legislative Summaries
  HB1399
  SB698-HB883
  SB44
  SB174-HB171
  SB909
  HB193
  HB1171
  SB554
  SB552
  SB604
  SB800-HB493
  HB101
  SB156
  SB621
  HB810
 
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