WES MOORE, Governor Ch. 495
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Chapter 495
(Senate Bill 312)
AN ACT concerning
Tax Clinics for Low–Income Marylanders – Funding – Repeal of Sunset
FOR the purpose of repealing the termination of certain provisions of law requiring, for
certain fiscal years, the Comptroller to distribute a certain amount of certain
abandoned property funds to the Tax Clinics for Low–Income Marylanders Fund;
and generally relating to tax clinics for low–income individuals.
BY repealing and reenacting, without amendments,
Article – Tax – General
Section 1–207
Annotated Code of Maryland
(2022 Replacement Volume)
BY repealing and reenacting, with amendments,
Article – Commercial Law
Section 17–317
Annotated Code of Maryland
(2013 Replacement Volume and 2022 Supplement)
BY repealing and reenacting, with amendments,
Chapter 678 of the Acts of the General Assembly of 2021
Section 3
BY repealing and reenacting, with amendments,
Chapter 679 of the Acts of the General Assembly of 2021
Section 3
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
1–207.
(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 Ch. 495 2023 LAWS OF MARYLAND
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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) money appropriated in the State budget for the Fund; and
(3) 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.
WES MOORE, Governor Ch. 495
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(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.
Article – Commercial Law
17–317.
(a) (1) (i) All funds received under this title, including the proceeds of the
sale of abandoned property under § 17–316 of this subtitle, shall be credited by the
Administrator to a special fund.
(ii) The Administrator shall retain in the special fund at the end of
each fiscal year, from the proceeds received, an amount not to exceed $50,000, from which
sum the Administrator shall pay any claim allowed under this title.
(2) After deducting all costs incurred in administering this title from the
remaining net funds the Administrator shall distribute $8,000,000 to the Maryland Legal
Services Corporation Fund established under § 11–402 of the Human Services Article.
(3) (i) Subject to subparagraph (ii) of this paragraph, the Administrator
shall distribute all unclaimed money from judgments of restitution under Title 11, Subtitle
6 of the Criminal Procedure Article to the State Victims of Crime Fund established under
§ 11–916 of the Criminal Procedure Article to assist victims of crimes and delinquent acts
to protect the victims’ rights as provided by law.
(ii) If a victim entitled to restitution that has been treated as
abandoned property under § 11–614 of the Criminal Procedure Article is located after the
money has been distributed under this paragraph, the Administrator shall reduce the next
distribution to the State Victims of Crime Fund by the amount recovered by the victim.
(4) For fiscal [years] YEAR 2022 and [2023] EACH FISCAL YEAR
THEREAFTER , after making the distributions required under paragraphs (2) and (3) of this
subsection, the Administrator shall distribute $250,000 from the remaining net funds to
the Tax Clinics for Low–Income Marylanders Fund established under [§ 1–206] § 1–207 of
the Tax – General Article.
(5) For fiscal year 2024, after making the distributions required under
paragraphs (2), (3), and (4) of this subsection, the Administrator shall distribute
$14,000,000 from the remaining net funds to the Access to Counsel in Evictions Special
Fund under § 8–909 of the Real Property Article.
(6) After making the distributions required under paragraphs (2), (3), (4),
and (5) of this subsection, the Administrator shall distribute the remaining net funds not
retained under paragraph (1) of this subsection to the General Fund of the State. Ch. 495 2023 LAWS OF MARYLAND
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(b) (1) Before making the distribution, the Administrator shall record the
name and last known address, if any, of the owners of funds so distributed and the type of
property which the funds distributed represent.
(2) The record shall be available for public inspection during reasonable
business hours by any person who claims a legal interest in any property held by the
Administrator, provided that the person gives prior notice to the Administrator.
Chapter 678 of the Acts of 2021
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months
and, at the end of December 31, 2023, Section 2 of this Act, with no further action required
by the General Assembly, shall be abrogated and of no further force and effect.]
Chapter 679 of the Acts of 2021
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2021. [Section 2 of this Act shall remain effective for a period of 2 years and 6 months
and, at the end of December 31, 2023, Section 2 of this Act, with no further action required
by the General Assembly, shall be abrogated and of no further force and effect.]
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2023.
Approved by the Governor, May 8, 2023.