Maryland 2026 Regular Session

Maryland House Bill HB1026

Introduced
2/9/26  
Refer
2/9/26  
Report Pass
3/10/26  
Engrossed
3/12/26  
Refer
3/13/26  
Report Pass
4/8/26  

Caption

Business Regulation - Rounding Cash Transactions - Authorization

Impact

The introduction of HB 1026 is likely to have considerable implications on existing state laws surrounding cash transactions and wages. The bill modifies the definition of 'taxable price' under state tax law, specifically to exclude the amounts derived from the rounding process from taxable income. By doing this, it aims to clarify tax obligations and streamline cash transaction handling for merchants, thereby possibly encouraging businesses to favor cash payments.

Summary

House Bill 1026 governs the practice of rounding cash transactions for businesses in Maryland. It allows merchants to round the price of goods and services paid for with cash to the nearest 5 cents. This measure is intended to simplify cash transactions, making them more straightforward for both customers and businesses by reducing the instances of carrying odd change. Additionally, the bill permits employers to round wages paid in cash in accordance with the same rounding method, establishing a uniform approach to handling cash transactions across various sectors.

Sentiment

The sentiment around HB 1026 appears to be generally positive among business advocates, who argue that the simplification of cash transactions will promote efficiency and potentially enhance customer satisfaction. However, there are concerns from individuals and groups worried about the possible implications for wage equity, especially in low-income job sectors where cash payments may be prevalent. Ultimately, the community response is mixed, with support from the business community and hesitation among advocates for fair labor practices.

Contention

Notable points of contention include the fundamental question of whether rounding practices could adversely affect employees who rely on precise wage calculations. Critics express concern that while the rounding might simplify transactions, it could lead to discrepancies in wages that could impact financial stability for workers. Additionally, questions may arise regarding the enforcement of this rounding policy and its potential to conflict with other regulations established at the local level, given that HB 1026 has explicit preemption clauses against conflicting local rules.

Companion Bills

MD SB893

Crossfiled Business Regulation - Rounding Cash Transactions - Authorization

Previously Filed As

MD HB1026

Business Regulation - Rounding Cash Transactions - Authorization

MD HB1512

Business Regulation - Rounding Cash Transactions - Remittance to Comptroller

MD HB577

Business Regulation - Enforcement for Miscellaneous State Business Licenses - Study

MD SB664

Business Regulation - Enforcement for Miscellaneous State Business Licenses - Study

MD HB1220

Business Regulation - Data Broker Registry

MD HB992

Business Regulation - Maryland Franchise Registration and Disclosure Law - Alterations (Franchise Reform Act)

MD HB1079

Office of Regulatory Management and State Government Authorizations

MD SB578

Business Regulation - Home Improvement Guaranty Fund - Alterations

MD HB1556

Business Regulation - Sugary Beverage Advertisements - Warning Labels

MD HB1499

Business Regulation - Home Improvement Contracts - Deposits

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