Maryland
Discussion
Maryland: Ban on Dynamic Pricing for Certain Businesses
Effective October 1, 2026, HB 895 prohibits certain food retailers and third-party delivery service providers from using dynamic pricing (also known as “surveillance pricing”) or a consumer’s personal data to set higher prices for food exempt from the state’s sales and use tax. Covered businesses are also prohibited from using protected class data to offer, advertise, or sell a consumer good or service if doing so results in withholding or denying an accommodation, advantage, or privilege available to others. The law, known as the Protection From Predatory Pricing Act, will be enforced by the Office of the Attorney General’s Consumer Protection Division, which must issue a notice of violation before taking action and allow a 45-day cure period. Employers that are food retailers or third-party delivery service providers operating in Maryland should review their pricing practices and data use policies for compliance.
REMINDER | Maryland: Required Electronic Filing of All Information Returns
Effective January 1, 2027, Maryland will require all information returns (e.g., Form W-2) to be filed electronically with the Comptroller for tax periods beginning after December 31, 2026. Under HB 455 (originally passed in 2024), paper filing remains available only where the Comptroller determines the filer has a special need, making exceptions narrow. Maryland employers should confirm that their payroll systems and third-party vendors are configured for electronic submission of W-2s and other applicable information returns ahead of the January 1, 2027 deadline, and should consult with legal counsel or a tax advisor if they believe a paper filing exception may apply to their circumstances.
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