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

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/md/2024/hb-452.md

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+---
+type: "Bill"
+title: "Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)"
+description: "Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)"
+jurisdiction: "us/states/md"
+legislature: "Maryland General Assembly"
+session: "2024"
+identifier: "HB 452"
+citation: "Maryland HB 452 (2024)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Office of the Comptroller", "Speaker"]
+version_count: 3
+action_count: 13
+vote_count: 2
+first_action: "2024-01-22"
+last_action: "2024-05-16"
+source: "openstates"
+source_identifier: "ocd-bill/9b0905ba-3be7-4805-9a27-1a4c1c95abca"
+source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0452?ys=2024RS&search=True"
+source_hash: "5945822a9adec19815eaf7f3ba0de37d40f02d86c4ee90e0f02b0d509af8b34e"
+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 452 (2024) — Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Chapter - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/Chapters_noln/CH_731_hb0452t.pdf)
+2. **First - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/hb/hb0452f.pdf)
+3. **Third - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/hb/hb0452t.pdf)
+
+## Votes
+
+- On Third Reading — **133–0** (pass) · lower
+- On Third Reading — **47–0** (pass) · upper
+
+## Sponsors
+
+- Office of the Comptroller — primary (person)
+- Speaker — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2024-01-22** First Reading Ways and Means `referral-committee`
+- **2024-01-24** Hearing 2/08 at 1:00 p.m.
+- **2024-02-27** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
+- **2024-02-28** Favorable with Amendments { `committee-passage-favorable`
+- **2024-02-28** Second Reading Passed with Amendments
+- **2024-03-01** Third Reading Passed `passage`
+- **2024-03-04** Referred Education, Energy, and the Environment Budget and Taxation `referral-committee`
+- **2024-04-03** Favorable Report by Education, Energy, and the Environment `committee-passage-favorable`
+- **2024-04-03** Favorable Adopted `committee-passage-favorable`
+- **2024-04-03** Second Reading Passed
+- **2024-04-04** Third Reading Passed `passage`
+- **2024-04-04** Returned Passed
+- **2024-05-16** Approved by the Governor - Chapter 731 `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9b0905ba-3be7-4805-9a27-1a4c1c95abca`. Confidence: reported (aggregated from official Maryland legislature records).
+