Maryland HB 1242: Solar Photovoltaic Recycling

Bill Text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1242*

HOUSE BILL 1242
M3, C5 8lr2188

By: Delegates W. Miller, Afzali, Arentz, Aumann, Fisher, S. Howard, Impallaria,
Jacobs, McKay, Metzgar, Rose, Shoemaker, and Wivell
Introduced and read first time: February 8, 2018
Assigned to: Economic Matters

A BILL ENTITLED

AN ACT concerning 1

Solar Photovoltaic Recycling 2

FOR the purpose of establishing a solar photovoltaic recycling fee; requiring a person 3
installing a solar electric generating facility in the State to pay the fee beginning on 4
a certain date; prohibiting certain entities from imposing a tax, fee, or other charge 5
on the installation of a solar electric generating facility; requiring each installer to 6
pay the fee and submit a return and remit the fee to the Comptroller on or before a 7
certain day; establishing a certain credit for an installer who timely files a fee return 8
and pays the fee; exempting the fee from certain provisions of law under certain 9
circumstances; requiring the Comptroller to forward a certain portion of the fees to 10
the Solar Photovoltaic Recycling Fund; applying certain provisions of law governing 11
the sales and use tax to the administration, collection, and enforcement of the fee; 12
requiring the Comptroller to administer the fee; authorizing the Comptroller to 13
adopt certain regulations; establishing the Fund as a special, nonlapsing fund; 14
specifying the purpose of the Fund; requiring the Department of the Environment to 15
administer the Fund; requiring the Treasurer to hold the Fund and the Comptroller 16
to account for the Fund; specifying the contents of the Fund; specifying the purposes 17
for which the Fund may be used; requiring interest earnings of the Fund to be 18
credited to the Fund; requiring that a certain percentage of a certain sale price of 19
each renewable energy credit be deposited into the Fund; exempting the Fund from 20
a certain provision of law requiring interest earnings on State money to accrue to the 21
General Fund of the State; defining a certain term; and generally relating to solar 22
photovoltaic recycling. 23

BY adding to 24
Article – Environment 25
Section 9–1714 and 9–1715 26
Annotated Code of Maryland 27
(2014 Replacement Volume and 2017 Supplement) 28

2 HOUSE BILL 1242

BY repealing and reenacting, without amendments, 1
Article – Public Utilities 2
Section 7–709(a) 3
Annotated Code of Maryland 4
(2010 Replacement Volume and 2017 Supplement) 5

BY repealing and reenacting, with amendments, 6
Article – Public Utilities 7
Section 7–709(b) 8
Annotated Code of Maryland 9
(2010 Replacement Volume and 2017 Supplement) 10

BY repealing and reenacting, without amendments, 11
Article – State Finance and Procurement 12
Section 6–226(a)(2)(i) 13
Annotated Code of Maryland 14
(2015 Replacement Volume and 2017 Supplement) 15

BY repealing and reenacting, with amendments, 16
Article – State Finance and Procurement 17
Section 6–226(a)(2)(ii)101. and 102. 18
Annotated Code of Maryland 19
(2015 Replacement Volume and 2017 Supplement) 20

BY adding to 21
Article – State Finance and Procurement 22
Section 6–226(a)(2)(ii)103. 23
Annotated Code of Maryland 24
(2015 Replacement Volume and 2017 Supplement) 25

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 26
That the Laws of Maryland read as follows: 27

Article – Environment 28

9–1714. 29

(A) (1) BEGINNING OCTOBER 1, 2018, A PERSON INSTALLING A SOLAR 30
ELECTRIC GENERATING FACILITY IN THE STATE SHALL PAY A SOLAR 31
PHOTOVOLTAIC RECYCLING FEE. 32

(2) A COUNTY, MUNICIPAL CORPORATION, OR ANY AGENCY OF A 33
COUNTY OR MUNICIPAL CORPORATION MAY NOT IMPOSE ANY TAX, FEE, OR OTHER 34
CHARGE ON THE INSTALLATION OF A SOLAR ELECTRIC GENERATING FACILITY. 35

(B) THE SOLAR PHOTOVOLTAIC RECYCLING FEE IS 10% OF THE COST OF 36

HOUSE BILL 1242 3

INSTALLATION. 1

(C) EACH INSTALLER SHALL: 2

(1) PAY THE SOLAR PHOTOVOLTAIC RECYCLING FEE; AND 3

(2) ON OR BEFORE THE 21ST DAY OF THE MONTH THAT FOLLOWS THE 4
MONTH IN WHICH THE SALE WAS MADE: 5

(I) COMPLETE AND SUBMIT, UNDER OATH, A RETURN TO THE 6
COMPTROLLER; AND 7

(II) REMIT THE FEES TO THE COMPTROLLER. 8

(D) AN INSTALLER WHO TIMELY FILES A SOLAR PHOTOVOLTAIC RECYCLING 9
FEE RETURN AND PAYS THE SOLAR PHOTOVOLTAIC RECYCLING FEES DUE IS 10
ALLOWED, FOR THE EXPENSE OF ADMINISTERING AND PAYING THE FEE, A CREDIT 11
EQUAL TO 0.6% OF THE GROSS AMOUNT OF SOLAR PHOTOVOLTAIC RECYCLING FEES 12
THAT THE INSTALLER IS TO PAY TO THE COMPTROLLER. 13

(E) IF THE AMOUNT OF THE SOLAR PHOTOVOLTAIC RECYCLING FEE IS 14
SEPARATELY STATED IN A RETAIL SALE, THE SOLAR PHOTOVOLTAIC RECYCLING 15
FEE IS NOT SUBJECT TO ANY TAX UNDER TITLE 11 OF THE TAX – GENERAL ARTICLE 16
OR TITLE 13 OF THE TRANSPORTATION ARTICLE. 17

(F) AT THE END OF EACH QUARTER, THE COMPTROLLER SHALL FORWARD 18
ALL SOLAR PHOTOVOLTAIC RECYCLING FEES TO THE SOLAR PHOTOVOLTAIC 19
RECYCLING FUND UNDER § 9–1715 OF THIS SUBTIT