Maryland SB 817 entitled "Maryland Individual Tax Preparers Act was signed intor law in May, 2008.  The following information is provided on the Maryland Division of Occupational Licensing Website:

During the 2008 Session of the Maryland General Assembly, Senate Bill 817 was enacted. This legislation would create a new licensing and regulatory program covering Individual Tax Preparers. SB 817 has been signed by the Governor.

Highlights include:

• Appointment of an eight person Board of Income Tax Preparers.
• Requires that all person offering individual tax preparation services must become licensed by June 1, 2010.
• Provides for licensure without examination for someone with fifteen (15) consecutive years of tax preparation experience.
• Provides for licensure by examination. The exam must be Board approved and must be no less stringent than the "individuals" section of the special enrollment examination for enrolled agents.
• A license may be renewed every two years subject to the completion of 16 hours of continuing education.
• Provides that the following individuals are exempted from the licensing requirement:

1. A CPA licensed in Maryland or any other state.
2. An individual admitted to practice law in Maryland or any other state.
3. An individual employed by local, state or the federal government but only in performance of official duties.
4. An individual enrolled to practice before the IRS who is governed under Circular 230.
5. An employee or assistant to a licensed individual tax preparer or exempted individual, inperformance of official duties on their behalf.

As of 2010, the Board of Individual Tax Preparers has been appointed and is now meeting monthly. 

Over the course of the next few weeks, the Board will determine what constitutes 15 years of tax preparation experience, as required by the Maryland Individual Tax Preparers Act.  The determination of what constitutes 15 years of experience will be the basis for determining who may be eligible for grandfathering under the new law. 

You should also be aware that the IRS will soon begin regulating individual tax preparers.  The actions by the IRS will significantly impact what happens at the state level.  At this time, no forms have been posted for individual tax preparers to complete.  The Board will be providing additional guidance to the individual tax preparation profession in the near term.  Please know that all individual tax preparers will be given proper notice and ample time to comply with licensing requirements prior to any enforcement actions by DLLR.

Please continue to periodically check DLLR’s website: http://www.dllr.state.md.us/license/taxprep/  for updates and guidance.