Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections"
description: "Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "HB 804"
citation: "Maryland HB 804 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Palakovich Carr"]
version_count: 3
action_count: 17
vote_count: 4
first_action: "2021-01-29"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/c1c5805c-7313-45bf-976a-e0d791202881"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0804?ys=2021RS&search=True"
source_hash: "1c62016ccd6c747e33610784c47dc18d224893f7db0dbc79f31f11f48f05874b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---
# Maryland HB 804 (2021) — Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Chapter - Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_515_hb0804t.pdf)
2. **First - Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0804f.pdf)
3. **Third - Taxes – Whistleblower Reward Program and Statute of Limitations for Tax Collections** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0804t.pdf)
## Votes
- On Third Reading — **96–39** (pass) · lower
- FLA Del. Adams /383629/1 — **39–91** (fail) · lower
- FLA Del. Mautz /463128/1 — **43–86** (fail) · lower
- On Third Reading — **46–0** (pass) · upper
## Sponsors
- Palakovich Carr — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-29** First Reading Ways and Means `referral-committee`
- **2021-01-29** Hearing 2/18 at 1:30 p.m.
- **2021-03-18** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-03-19** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-19** Motion Special Order until Later This Session (Delegate Adams) Adopted
- **2021-03-20** Floor Committee Amendment {
- **2021-03-20** Floor Amendment {
- **2021-03-20** Floor Amendment {
- **2021-03-20** Second Reading Passed with Amendments
- **2021-03-22** Third Reading Passed `passage`
- **2021-03-22** Referred Budget and Taxation `referral-committee`
- **2021-04-09** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2021-04-09** Favorable Adopted `committee-passage-favorable`
- **2021-04-09** Second Reading Passed
- **2021-04-10** Third Reading Passed `passage`
- **2021-04-12** Returned Passed
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 515 `became-law`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c1c5805c-7313-45bf-976a-e0d791202881`. Confidence: reported (aggregated from official Maryland legislature records).