Taxes - Whistleblower Reward Program - Alterations

SB 766 expands Maryland's tax whistleblower program to reward individuals who report significant tax violations. It directly affects whistleblowers who provide original information about tax cases involving: - Individuals with federal adjusted gross income of $250,000+ (or married couples filing jointly), - Businesses with $2 million+ in annual gross receipts, - Where taxes in dispute exceed $250,000. Key mechanisms include allowing the Attorney General and state agencies to pursue enforcement actions using whistleblower tips, requiring information sharing between agencies, and setting awards at 15-30% of collected taxes/penalties. The bill modifies existing tax enforcement rules to broaden eligibility for rewards while maintaining strict requirements for "original information."