---
type: "Bill"
title: "Taxpayer Protection Act"
description: "Taxpayer Protection Act"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2017"
identifier: "SB 304"
citation: "Maryland SB 304 (2017)"
classification: ["bill"]
subjects: ["Taxes - Income", "Taxes - Sales and Use", "Taxes - Miscellaneous", "Attorney General", "Civil Actions", "Committees and Commissions", "Comptroller", "Counties", "Courts", "Fraud", "Income Tax", "Penalties and Sentences", "Registration", "Revenue and Taxes", "Sales and Use Tax", "Tax Preparers"]
status: "enacted"
primary_sponsors: ["The President (By Request - Administration)"]
version_count: 1
action_count: 16
vote_count: 3
first_action: "2017-01-20"
last_action: "2017-05-04"
source: "openstates"
source_identifier: "ocd-bill/39eeb682-e579-4fac-8ec3-79ef0f75a042"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB304&stab=01&pid=billpage&tab=subject3&ys=2017rs"
source_hash: "d60a5c6b6c4e85e199657273af39833d24e0a138940cf54393fb4d01e335642e"
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 SB 304 (2017) — Taxpayer Protection Act

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2017RS/bills/sb/sb0304f.pdf)

## Votes

- Third Reading — **47–0** (pass) · legislature
- Third Reading — **46–0** (pass) · legislature
- Third Reading — **141–0** (pass) · legislature

## Sponsors

- The President (By Request - Administration) — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-20** First Reading Budget and Taxation `referral-committee`
- **2017-02-01** Hearing 2/15 at 1:00 p.m.
- **2017-03-16** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2017-03-16** Favorable with Amendments {299335/1 Report Adopted `committee-passage-favorable`
- **2017-03-16** Second Reading Passed with Amendments
- **2017-03-17** Third Reading Passed (47-0) `passage`
- **2017-03-17** First Reading Judiciary `referral-committee`
- **2017-03-18** Hearing 4/04 at 1:00 p.m.
- **2017-04-07** Favorable with Amendments Report by Judiciary `committee-passage-favorable`
- **2017-04-07** Favorable with Amendments {592112/1 Report Adopted `committee-passage-favorable`
- **2017-04-07** Second Reading Passed with Amendments
- **2017-04-10** Third Reading Passed with Amendments (141-0) `passage`
- **2017-04-10** Senate Concur - House Amendments
- **2017-04-10** Third Reading Passed (46-0) `passage`
- **2017-04-10** Passed Enrolled
- **2017-05-04** Approved by the Governor - Chapter 379 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/39eeb682-e579-4fac-8ec3-79ef0f75a042`. Confidence: reported (aggregated from official Maryland legislature records).