(a) In this section, "Fund" means the Tax Clinics for Low-Income Marylanders Fund. (b) There is a Tax Clinics for Low-Income Marylanders Fund. (c) The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents. (d) The Comptroller shall administer the Fund. (e) (1) The Fund is a special, nonlapsing fund that is not subject to § 7- 302 of the State Finance and Procurement Article. (2) The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund. (f) The Fund consists of: (1) proceeds distributed to the Fund under § 17-317 of the Commercial Law Article; (2) fines distributed to the Fund under § 13-1004(c) of this article; (3) money appropriated in the State budget for the Fund; and (4) any other money from any other source accepted for the benefit of the Fund. (g) (1) Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents. (2) For each fiscal year, the total amount of grant money expended from the Fund to support tax clinics shall be distributed as follows: (i) one-third to the University of Maryland School of Law; (ii) one-third to the University of Baltimore School of Law; and (iii) one-third to the Maryland Volunteer Lawyers Service. (h) Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund. (i) (1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested. (2) Any interest earnings of the Fund shall be credited to the General Fund of the State. (j) Expenditures from the Fund may be made only in accordance with the State budget. (k) Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics. (l) The tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service shall interact with the CASH Campaign of Maryland at least once each year to ensure sufficient access to tax preparation services for low-income Maryland residents. §1-208. NOT IN EFFECT ** TAKES EFFECT JANUARY 1, 2030 PER CHAPTER 729 AND 730 OF 2024 ** (a) (1) In this section the following words have the meanings indicated. (2) "Authorized tax document" means a tax document that the Comptroller has authorized or requires to be filed electronically. (3) "Software company" means a developer of tax software. (4) "Tax" means a tax or any other matter administered by the Comptroller in accordance with this article or any other provision of law. (5) "Tax document" means a return, a report, or any other document relating to a tax. (6) (i) "Tax return preparer" means a person who prepares for compensation, or who employs or engages one or more persons to prepare for compensation, an authorized tax document. (ii) "Tax return preparer" includes a payroll service. (7) (i) "Tax software" means a computer software program intended for tax return preparation purposes. (ii) "Tax software" includes an off-the-shelf software program loaded onto a tax return preparer's or taxpayer's computer or an online tax preparation application. (b) (1) A tax return preparer or a software company may not charge a separate fee for the electronic filing of authorized tax documents. (2) A software company may not sell a version of the company's tax software that charges a separate fee for the electronic filing of authorized tax documents and a version of the same tax software that does not charge the separate fee. (c) (1) The Comptroller shall impose against a tax return preparer or software company that violates this section a civil penalty of: (i) $500 for a first violation; or (ii) $1,000 for a second or subsequent violation. (2) For the purposes of this subsection, each transaction in which a customer is charged a prohibited fee or each sale to a customer of tax software that charges a prohibited fee is an independent violation. (3) Before a civil penalty is imposed under this subsection, the Comptroller shall provide to the person against whom the civil penalty will be imposed notice of the alleged violation and an opportunity for a hearing. (4) A person against whom a civil penalty is imposed under this subsection may seek review of the penalty under Title 10, Subtitle 2 of the State Government Article. (5) Each civil penalty shall be paid into the General Fund of the State.
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