MD HB1197

Expands Maryland's Whistleblower Reward Program from State and county income taxes only to all taxes imposed under any article of the Tax-General code that are collected by or paid to the State

Authorizes the Attorney General and State agencies to bring tax enforcement actions under the Program, in addition to the Comptroller, and establishes information-sharing requirements between these entities

Expands the definition of "covered enforcement action" to include judicial and administrative actions, and removes the separate "related action" category that previously covered actions by other State or local agencies

Maintains existing eligibility thresholds: individual taxpayers with federal adjusted gross income of at least $250,000, businesses with annual gross receipts of at least $2,000,000, and taxes in dispute exceeding $250,000

Takes effect October 1, 2026