We have big news coming out of Annapolis. On Sine Die — the final day of the 2026 Maryland General Assembly session — both House Bill 1149 and Senate Bill 34 passed both chambers and are now headed to Governor Wes Moore’s desk for signature. These are real wins for Maryland’s accounting and tax community, and MSATP is proud to have played a direct role in making them happen.
Here is what each bill does, why it matters for your practice, and what comes next.
House Bill 1149: Expanding the Comptroller’s Settlement Authority
From the Breakfast Table to the Governor’s Desk
This one starts with our members — because that is exactly how it should work.
At MSATP’s Legislative Breakfast earlier this year, member Jonathan Rivlin raised a challenge that many of our practitioners know all too well: the frustration of representing clients with aged tax debts and having virtually no viable path to resolution. Jonathan’s conversation at that breakfast was the seed that grew into House Bill 1149.
From that conversation Delegate Caylin Young and Delegate Kevin Hornberger, were able to move HB 1149 forward as a bipartisan bill. Introduced on February 11, 2026 and assigned to the Ways and Means Committee, the bill earned a favorable committee report, was adopted by the House, and has now passed both chambers of the General Assembly. In a legislative environment where common ground can be hard to find, the fact that this legislation carried bipartisan sponsorship and broad support from both sides of the aisle is a testament to how practical and nonpartisan good tax policy really is — and to the relationships MSATP has built with champions in both parties.
Today, that bill is on its way to Governor Moore. What started as one member’s voice at a breakfast table is now one signature away from becoming Maryland law.
Thank you, Jonathan —
HB 1149 is heading to the governor because a member of this community identified a problem, brought it to the table, and trusted Delegate Caylin Young and Delegate Kevin Hornberger to push it forward. That is advocacy working exactly as it should.
What the Bill Does
House Bill 1149 amends Section 6-219 of the State Finance and Procurement Article of the Annotated Code of Maryland. Under the original law, the Comptroller could only settle a state tax claim that had been in arrears for at least two years. HB 1149 removes that two-year waiting period entirely, authorizing the Comptroller to settle a claim of the State that is in arrears regardless of how long that claim has been outstanding.
The settlement authority applies to claims against a person who receives or collects State money, against the surety of that person, or against any other person. Before settling any claim, the Comptroller is still required to examine it thoroughly and be satisfied that the State could not collect through legal process — a safeguard that protects the public interest while giving practitioners and their clients a realistic path forward.
The bill takes effect October 1, 2026.
Understanding the Amendment
As the bill moved through the Ways and Means Committee, it was amended in one important way. The committee added a specific provision addressing business entities that have permanently ceased operations. Under this amendment, if a claim of the State is in arrears against a business entity that has permanently ceased operations, the Comptroller may settle that claim regardless of the period of time for which it has been in arrears — with no additional conditions attached.
This targeted provision acknowledges a practical reality that many of our members have encountered: defunct businesses leave behind unresolved tax liabilities with no realistic prospect of full collection. The amendment ensures the Comptroller has clear, unambiguous authority to bring those cases to a close.
In plain language —
Before HB 1149, the Comptroller’s hands were tied on old debts. After October 1, 2026, the Comptroller will have the flexibility to settle aged claims — and for businesses that have permanently closed, that authority is unconditional. This is a meaningful change for practitioners navigating these situations on behalf of clients.
Why It Matters for Our Members
Many of our members spend considerable time representing clients who carry aged tax liabilities — debts that have accumulated interest and penalties over years, sometimes over a decade. The current system offers very little room to negotiate a realistic resolution, particularly when the debt is considered old. With HB 1149 on its way to becoming law, that changes.
Taxpayers can achieve resolution. The state can collect something rather than nothing. And our members can do their jobs more effectively as advocates. That is a win on every side of the table.
MSATP’s Role —
Our Executive Director provided written and in-person testimony before the Senate Budget and Taxation Committee in support of HB 1149. We made the case clearly: practitioners need workable tools to resolve legacy tax debt on behalf of their clients, and this bill delivers exactly that.
One Gap We Are Already Working to Close
We want to be transparent about one limitation of HB 1149 as currently enacted: the expanded settlement authority is focused on business-level claims and does not yet extend fully to individual taxpayers. We know this is a gap that matters deeply to many of our members and their clients, and this is not the end of the conversation.
We are already committed to returning to Annapolis in the 2027 session to advocate for an expansion of this authority that includes individuals. The bipartisan foundation we built with Delegate Young and Delegate Hornberger this year gives us a strong platform to build on, and we will be working with our legislative partners again to carry that effort forward.
Stay tuned for opportunities to get involved, share your client stories, and add your voice to that next push.
Senate Bill 34: Modernizing CPA Licensure Qualifications
How It Came to Be
Senate Bill 34 was pre-filed on October 31, 2025, introduced on January 14, 2026, and sponsored by Senators Ellis and Feldman. Assigned to the Senate Education, Energy, and the Environment Committee, the bill amends Sections 2-302 and 2-303 of the Business Occupations and Professions Article of the Annotated Code of Maryland — the statutes that govern the qualifications required to obtain a CPA license in Maryland. It takes effect October 1, 2026.
Three New Pathways to Licensure
The most significant change in SB 34 is the elimination of the blanket 150-semester-hour requirement that has long been the single gateway to CPA licensure in Maryland. In its place, the bill creates three distinct pathways, giving candidates meaningful choices based on their educational background and willingness to commit additional work experience.
Pathway 1 — Master’s Degree
A master’s degree with a concentration in accounting (or its equivalent) plus not less than 1 year of practical work experience (2,000 hours). This pathway rewards advanced academic preparation with a shorter experience requirement.
Pathway 2 — Bachelor’s Degree + 30 Additional Credits
A baccalaureate degree plus 30 additional semester credit hours with a concentration in accounting, combined with not less than 1 year of practical work experience (2,000 hours). The closest equivalent to the former 150-hour model, but with an explicit focus on accounting concentration.
Pathway 3 — Bachelor’s Degree Alone
A baccalaureate degree with a concentration in accounting plus not less than 2 years of practical work experience (4,000 hours). This pathway trades additional academic hours for a deeper investment in supervised professional experience.
The bottom line —
SB 34 does not lower the bar for becoming a CPA in Maryland — it restructures it. Candidates who pursue less formal education must invest more time in supervised practice. The result is three rigorous, credible routes into the profession rather than one.
What Changes for Work Experience
SB 34 also updates the practical work experience requirements in Section 2-302. The window in which experience may be accumulated is extended from 3 years to 6 years, giving candidates more flexibility in how they complete their hours alongside other life and career demands. The minimum duration remains at least 1 year.
The experience must still involve accounting, attest, management advisory, financial advisory, tax, or consulting services, and must be performed under the direction of a licensed CPA or an appropriately qualified professional as determined by the Board. Employment in government, industry, academia, or public practice all qualify.
What Stays the Same
SB 34 preserves the foundational requirements that define the integrity of the CPA credential. Candidates must still be at least 18 years of age, be of good character and reputation, and pass the CPA examination administered by the Board. The degree must come from an accredited institution — a member of AACSB, ACBSP, or a regionally accredited institution recognized by the Board. The Board retains full authority to determine curriculum equivalencies and qualifying institutions.
Why It Matters for Our Members
For members who run firms or manage staff, SB 34 addresses a practical reality: the pipeline of new CPAs has been narrowing for years, and the 150-hour requirement has been a documented barrier for many otherwise capable and committed candidates. These three pathways expand the pool of future colleagues and employees without compromising the profession’s standards.
For members who mentor, teach, or recruit, the new framework opens conversations about how to advise students and early-career professionals on the most appropriate path given their circumstances. The two-year, 4,000-hour experience pathway creates real opportunities for firms to bring on talented baccalaureate graduates and invest in developing them.
For enrolled agents, tax preparers, and bookkeepers in our community who may be considering the CPA credential themselves, SB 34 may open a more realistic pathway than has previously existed.
Our Position —
MSATP supports this legislation. Creating multiple rigorous pathways to licensure is a sensible, forward-looking response to the profession’s workforce challenge. We will continue to monitor implementation and provide guidance to our members as the Board develops its rules and the new framework takes effect on October 1, 2026.
What Comes Next
Both bills now await Governor Moore’s signature. Under Maryland law, the Governor has 30 days from presentment to act on legislation, and we have every reason to be optimistic. Here is what we are watching and working on in the meantime:
• We will notify our members as soon as Governor Moore signs both bills into law. Both take effect October 1, 2026.
• We are already laying the groundwork for an expanded version of HB 1149 in 2027 that extends Comptroller settlement authority to individual taxpayers — and we want to hear from you about how the current gap has affected your practice and your clients.
• We will monitor the Board of Public Accountancy’s rulemaking process as it implements SB 34’s three new licensure pathways and provide guidance to members as those details are finalized.
• Watch for updates through our newsletter, webinars, and the MSATP community platform.
This session was a demonstration of what MSATP membership makes possible. A conversation at a breakfast table became a bipartisan bill. That bill passed both chambers of the Maryland General Assembly. And now it is one signature away from becoming law. That is your association at work.
If you have questions about either of these bills or want to get more involved in MSATP’s advocacy work, please reach out to us directly. We would love to hear from you.