MD SB766

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

Authorizes the Attorney General and State agencies to bring covered enforcement actions under the program, in addition to the Comptroller, with requirements for information sharing between agencies

Maintains whistleblower awards of 15-30% of taxes, penalties, and interest collected for individuals with income at least $250,000, businesses with gross receipts at least $2,000,000, and cases involving taxes in dispute exceeding $250,000

Removes the separate "related action" category, consolidating all enforcement actions under the expanded "covered enforcement action" definition that now includes judicial and administrative actions

Takes effect October 1, 2026