Maryland 2023 Regular Session

Maryland House Bill HB707

Introduced
2/7/23  
Refer
2/7/23  
Report Pass
3/17/23  
Engrossed
3/20/23  
Refer
3/20/23  
Report Pass
4/7/23  
Enrolled
4/8/23  
Chaptered
5/8/23  

Caption

Office of the Comptroller - Taxpayer Advocate Division

Impact

The bill amends existing Maryland tax law to create a dedicated office focused on taxpayer issues, which represents a significant shift in how the state manages taxpayer grievances. The Taxpayer Advocate Division will not only resolve individual taxpayer problems but also identify systemic issues for potential legislative change. By providing a structured framework for assistance, the bill aims to improve taxpayer satisfaction and trust in the state’s tax administration.

Summary

House Bill 707 establishes the Taxpayer Advocate Division within the Office of the Comptroller in Maryland. This division is designed to assist taxpayers and their representatives in addressing problems and complaints related to taxation. With an administrative head known as the Taxpayer Advocate, this division aims to provide expeditious service and empower taxpayers by ensuring that their voices are represented in policy-making matters relating to tax programs and debt collection. The implementation of this division is intended to enhance transparency and accessibility within the state's tax system.

Sentiment

Reactions to HB 707 have generally been positive, with proponents highlighting the necessity of advocating for taxpayers in a complex and often opaque taxation system. Supporters argue that the creation of this division will foster accountability and responsiveness from the Office of the Comptroller. However, there are concerns regarding the adequacy of funding and staffing for the division to effectively fulfill its mandate and truly represent taxpayer interests.

Contention

Some legislators raised questions about whether the new division would have sufficient resources to effectively address the variety of issues taxpayers face. Critics also argue that while the concept of a taxpayer advocate is favorable, the real test will be its execution and the tangible improvements in taxpayer experiences. There is also discussion surrounding the need for regular reporting on the effectiveness of the Taxpayer Advocate Division to ensure it meets the expectations of those it is meant to serve.

Companion Bills

MD SB660

Crossfiled Office of the Comptroller – Taxpayer Advocate Division

Previously Filed As

MD HB997

National Taxpayer Advocate Enhancement Act of 2025

MD HB8208

Taxpayer Advocate Continuity Act

MD SB1704

National Taxpayer Advocate Enhancement Act of 2025

MD LD1876

An Act to Change the Name and Duties of the Taxpayer Advocate to Increase the Use of State Tax Credits

MD ACR105

Proposes amendment to State Constitution to provide for elected Taxpayer Advocate.

MD S2917

Establishes NJT Office of Customer Advocate and Rider Advocacy Commission.

MD A2036

Establishes NJT Office of Customer Advocate and Rider Advocacy Commission.

MD A3448

Requires Governor to appoint Chief Accountability Officer to supervise all State ombudsmen, compliance officers, comptrollers, and other officers with substantially similar positions.

MD S3136

Requires Governor to appoint Chief Accountability Officer to supervise all State ombudsmen, compliance officers, comptrollers, and other officers with substantially similar positions.

MD HJRCA0009

CONAMEND-OFFICE OF COMPTROLLER

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