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.
Maryland Legal Code