---
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: "SB 675"
citation: "Maryland SB 675 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Office of the Comptroller", "President"]
version_count: 3
action_count: 19
vote_count: 2
first_action: "2024-01-29"
last_action: "2024-05-16"
source: "openstates"
source_identifier: "ocd-bill/a2c8cbe1-c32b-4f47-b5ea-57d079b74f05"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0675?ys=2024RS&search=True"
source_hash: "4b7809dd91c0d4cd3e07f069676682921997372405c3cac8cbf6b4b3da005387"
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 675 (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_732_sb0675t.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/sb/sb0675f.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/sb/sb0675t.pdf)

## Votes

- On Third Reading — **45–0** (pass) · upper
- On Third Reading — **136–0** (pass) · lower

## Sponsors

- Office of the Comptroller — primary (person)
- President — primary (person)

## Timeline

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

- **2024-01-29** First Reading Education, Energy, and the Environment and Budget and Taxation `referral-committee`
- **2024-02-08** Hearing 2/15 at 1:00 p.m. (Education, Energy, and the Environment)
- **2024-02-12** Hearing canceled (Education, Energy, and the Environment)
- **2024-02-12** Hearing 2/16 at 9:00 a.m. (Education, Energy, and the Environment)
- **2024-03-14** Favorable with Amendments Report by Education, Energy, and the Environment `committee-passage-favorable`
- **2024-03-14** Favorable with Amendments { `committee-passage-favorable`
- **2024-03-14** Second Reading Passed with Amendments
- **2024-03-15** Third Reading Passed `passage`
- **2024-03-16** Referred Ways and Means `referral-committee`
- **2024-03-18** Hearing 3/28 at 1:00 p.m.
- **2024-03-19** Hearing canceled
- **2024-03-19** Hearing 3/28 at 1:00 p.m.
- **2024-03-28** Hearing canceled
- **2024-03-28** Hearing 3/28 at 12:00 p.m.
- **2024-04-01** Favorable Report by Ways and Means `committee-passage-favorable`
- **2024-04-01** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2024-04-03** Third Reading Passed `passage`
- **2024-04-04** Returned Passed
- **2024-05-16** Approved by the Governor - Chapter 732 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a2c8cbe1-c32b-4f47-b5ea-57d079b74f05`. Confidence: reported (aggregated from official Maryland legislature records).