MD HB452 | 2024 | Regular Session
Status
Completed Legislative Action
Spectrum: Unknown
Status: Passed on May 16 2024 - 100% progression
Action: 2024-05-16 - Approved by the Governor - Chapter 731
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Unknown
Status: Passed on May 16 2024 - 100% progression
Action: 2024-05-16 - Approved by the Governor - Chapter 731
Text: Latest bill text (Chaptered) [PDF]
Summary
Requiring the State Board of Individual Tax Preparers to publish on the Board's website a certain code of ethics and rules of professional conduct by January 1, 2026; requiring the Board to notify the Comptroller and the Field Enforcement Bureau of a violation within 5 business days after the Board determines that the violation has occurred; granting certain employees of the Bureau certain powers, duties, and responsibilities for enforcing laws pertaining to income tax preparation; etc.
Title
Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
Sponsors
| No sponsor information available at this time. |
Roll Calls
2024-04-04 - Senate - Third Reading Passed (Y: 47 N: 0 NV: 0 Abs: 0) [PASS]
2024-03-01 - House - Third Reading Passed (Y: 133 N: 0 NV: 0 Abs: 8) [PASS]
2024-03-01 - House - Third Reading Passed (Y: 133 N: 0 NV: 0 Abs: 8) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-05-16 | House | Approved by the Governor - Chapter 731 |
| 2024-04-04 | House | Returned Passed |
| 2024-04-04 | Senate | Third Reading Passed (47-0) |
| 2024-04-03 | Senate | Second Reading Passed |
| 2024-04-03 | Senate | Favorable Adopted |
| 2024-04-03 | Senate | Favorable Report by Education, Energy, and the Environment |
| 2024-03-04 | Senate | Referred Education, Energy, and the Environment Budget and Taxation |
| 2024-03-01 | House | Third Reading Passed (133-0) |
| 2024-02-28 | House | Second Reading Passed with Amendments |
| 2024-02-28 | House | Favorable with Amendments {753128/1 Adopted |
| 2024-02-27 | House | Favorable with Amendments Report by Ways and Means |
| 2024-01-24 | House | Hearing 2/08 at 1:00 p.m. |
| 2024-01-22 | House | First Reading Ways and Means |
Same As/Similar To
SB675 (Crossfiled) 2024-05-16 - Approved by the Governor - Chapter 732
Subjects
Business Occupations and Professions
Committees and Commissions
Comptroller
Electronic Documents
Electronic Government
Ethics
Fines
Income Tax
Licenses
Notices
Open Government
Penalties and Sentences
Revenue and Taxes
Standards and Best Practices
Tax Preparers
Tax Returns
Taxes - Miscellaneous
Time
Committees and Commissions
Comptroller
Electronic Documents
Electronic Government
Ethics
Fines
Income Tax
Licenses
Notices
Open Government
Penalties and Sentences
Revenue and Taxes
Standards and Best Practices
Tax Preparers
Tax Returns
Taxes - Miscellaneous
Time
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Business Occupations and Professions | 21 | 205 | (n/a) | See Bill Text |
| Business Occupations and Professions | 21 | 206 | (n/a) | See Bill Text |
| Business Occupations and Professions | 21 | 401 | (n/a) | See Bill Text |
| Tax - General | 1 | 207 | (n/a) | See Bill Text |
| Tax - General | 10 | 824 | (n/a) | See Bill Text |
| Tax - General | 13 | 1004 | (n/a) | See Bill Text |
| Tax - General | 2 | 107 | (n/a) | See Bill Text |
