---
type: "Bill"
title: "Office of the Comptroller – Taxpayer Advocate Division"
description: "Office of the Comptroller – Taxpayer Advocate Division"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 660"
citation: "Maryland SB 660 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Benson", "Elfreth", "Hettleman", "McCray", "Office of the Comptroller", "President", "Rosapepe"]
version_count: 4
action_count: 18
vote_count: 0
first_action: "2023-02-06"
last_action: "2023-05-08"
source: "openstates"
source_identifier: "ocd-bill/f16dd9b2-8f8e-4cd1-8778-90a55ae329f2"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0660?ys=2023RS&search=True"
source_hash: "d74279c33739be85cd3c0f4eab59872682e02aa291583351572831d0920689b4"
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 660 (2023) — Office of the Comptroller – Taxpayer Advocate Division

## Version chain

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

1. **Chapter - Office of the Comptroller – Taxpayer Advocate Division** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_444_sb0660e.pdf)
2. **Enrolled - Office of the Comptroller – Taxpayer Advocate Division** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0660e.pdf)
3. **First - Office of the Comptroller – Taxpayer Advocate Division** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0660f.pdf)
4. **Third - Office of the Comptroller – Taxpayer Advocate Division** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0660t.pdf)

## Sponsors

- Benson — primary (person)
- Elfreth — primary (person)
- Hettleman — primary (person)
- McCray — primary (person)
- Office of the Comptroller — primary (person)
- President — primary (person)
- Rosapepe — primary (person)

## Timeline

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

- **2023-02-06** First Reading Budget and Taxation `referral-committee`
- **2023-02-07** Hearing 3/09 at 1:00 p.m.
- **2023-03-20** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2023-03-20** Favorable with Amendments { `committee-passage-favorable`
- **2023-03-20** Second Reading Passed with Amendments
- **2023-03-20** Third Reading Passed `passage`
- **2023-03-21** Referred Appropriations Ways and Means `referral-committee`
- **2023-03-26** Hearing 3/30 at 1:00 p.m. (Appropriations)
- **2023-03-26** Hearing canceled (Appropriations)
- **2023-03-26** Hearing 3/29 at 1:00 p.m. (Appropriations)
- **2023-04-06** Favorable with Amendments Report by Appropriations `committee-passage-favorable`
- **2023-04-06** Favorable with Amendments { `committee-passage-favorable`
- **2023-04-06** Second Reading Passed with Amendments
- **2023-04-06** Third Reading Passed `passage`
- **2023-04-10** Senate Concurs House Amendments
- **2023-04-10** Third Reading Passed `passage`
- **2023-04-10** Passed Enrolled
- **2023-05-08** Approved by the Governor - Chapter 444 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f16dd9b2-8f8e-4cd1-8778-90a55ae329f2`. Confidence: reported (aggregated from official Maryland legislature records).