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

   1. (i) file tax returns;
   2. (ii) avoid predatory fees; and
   3. (iii) claim the federal earned income tax credit or the State earned income tax credit under § 10-704 of the Tax--General Article;
2. (2) coordinate and expand access to free, fact-based financial education and coaching for low-income individuals and families;
3. (3) connect low-income individuals and families to affordable, high-quality financial services;
4. (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. (5) conduct outreach to low-income individuals and families.

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

Added by Acts 2019, c. 745, § 1, eff. July 1, 2019. Amended by Acts 2024, c. 727, § 1, eff. July 1, 2024; Acts 2024, c. 804, § 1, eff. July 1, 2024.