---
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).