Md. Code, Human Services § 6–802

An appropriation made under § 6–801 of this subtitle may be used only to:

(1) provide free volunteer income tax assistance that helps low–income individuals and families:

(i) file tax returns;

(ii) avoid predatory fees; and

(iii) claim the federal earned income tax credit or the State earned income tax credit under § 10–704 of the Tax – General Article;

(2) coordinate and expand access to free, fact–based financial education and coaching for low–income individuals and families;

(3) connect low–income individuals and families to affordable, high–quality financial services;

(4) recruit, train, and manage a corps of volunteers to provide financial education, coaching, and tax preparation services for low–income individuals and families; and

(5) conduct outreach to low–income individuals and families.