Fabio
72 lines
3.4 KiB
Markdown
72 lines
3.4 KiB
Markdown
---
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type: "Bill"
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title: "Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)"
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description: "Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)"
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jurisdiction: "us/states/md"
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legislature: "Maryland General Assembly"
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session: "2024"
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identifier: "HB 452"
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citation: "Maryland HB 452 (2024)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Office of the Comptroller", "Speaker"]
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version_count: 3
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action_count: 13
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vote_count: 2
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first_action: "2024-01-22"
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last_action: "2024-05-16"
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source: "openstates"
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source_identifier: "ocd-bill/9b0905ba-3be7-4805-9a27-1a4c1c95abca"
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source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0452?ys=2024RS&search=True"
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source_hash: "5945822a9adec19815eaf7f3ba0de37d40f02d86c4ee90e0f02b0d509af8b34e"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-md"]
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---
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# Maryland HB 452 (2024) — Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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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)
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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)
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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)
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## Votes
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- On Third Reading — **133–0** (pass) · lower
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- On Third Reading — **47–0** (pass) · upper
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## Sponsors
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- Office of the Comptroller — primary (person)
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- Speaker — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2024-01-22** First Reading Ways and Means `referral-committee`
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- **2024-01-24** Hearing 2/08 at 1:00 p.m.
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- **2024-02-27** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
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- **2024-02-28** Favorable with Amendments { `committee-passage-favorable`
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- **2024-02-28** Second Reading Passed with Amendments
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- **2024-03-01** Third Reading Passed `passage`
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- **2024-03-04** Referred Education, Energy, and the Environment Budget and Taxation `referral-committee`
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- **2024-04-03** Favorable Report by Education, Energy, and the Environment `committee-passage-favorable`
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- **2024-04-03** Favorable Adopted `committee-passage-favorable`
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- **2024-04-03** Second Reading Passed
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- **2024-04-04** Third Reading Passed `passage`
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- **2024-04-04** Returned Passed
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- **2024-05-16** Approved by the Governor - Chapter 731 `executive-signature`
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## Source
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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).
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