Taxes - Whistleblower Reward Program - Alterations

HB 1197 expands Maryland's tax whistleblower program to cover high-value enforcement actions involving individuals with federal adjusted gross income of $250,000+ or businesses with $2 million+ annual sales, where disputed taxes exceed $250,000. It allows the Attorney General and state agencies to initiate tax enforcement actions using whistleblower tips, requires the Comptroller to share original tips with these agencies, and mandates agencies to report final assessment details back to the Comptroller. Whistleblowers who provide original, independent information leading to a successful case will receive 15-30% of taxes, penalties, and interest collected. The bill clarifies "original information" standards and prevents duplicate awards for similar tips already reported.