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Author: Giavante' Hawkins

Build Your Better Practice Conference 2026: Better Together in Hershey

Posted on by Giavante' Hawkins

From November 1 to 3, tax and accounting professionals from across Maryland gathered at the Hershey Lodge for the 2026 Build Your Better Practice Conference (BBCC). For three days, attendees stepped away from their desks to focus on the business of running a practice: how to serve clients well, protect their time, and grow on their own terms.

What made this year special was the mix. Attendees came for the education and stayed for the people. Between sessions, over meals, and late into the evening, the conversations kept going. Many said it felt less like a conference and more like a room full of colleagues who finally had time to talk.

Connections that last beyond the weekend

Running a solo or small firm can be isolating. BBCC gave attendees the chance to meet practitioners who understand that reality firsthand. CPAs, Enrolled Agents, tax preparers, and bookkeepers swapped business cards, compared notes on busy season, and made plans to stay in touch.

Those relationships matter. The colleague you met at breakfast could become your next referral partner, your sounding board on a tricky client situation, or the person who covers for you when you finally take a vacation.

Real talk, peer to peer

BBCC was built around conversation, not just presentation. After key sessions, attendees broke into discussion groups to dig into what they had just heard and apply it to their own practices.

The result was candid, practical exchange. People shared what has worked for them, what hasn’t, and what they wish they had known sooner. Often, the most valuable takeaway came from the person sitting at the next table, not the front of the room.

Learning from people who have been there

Our speakers brought hard-won experience from their own practices, and it showed. A few highlights:

  • “Stop Babysitting Your Clients” tackled how to set boundaries and expectations so clients take ownership of their part of the process. The follow-up discussion group, “The Concierge Is Closed,” kept the conversation going.
  • “Always On, Always Waiting” addressed the pressure to be constantly available and how to build a practice that respects your time.
  • The Client Portal panel brought together seasoned practitioners to share how they use portals to streamline document collection, communication, and the client experience.

Each session left attendees with ideas they could put to work in their own firms the following Monday.

Having fun while doing it

Who says professional development has to be all business? Hershey set the perfect backdrop for a weekend that balanced learning with laughter. Attendees enjoyed great food, relaxed evenings together, and the kind of easy camaraderie that only comes when people let their guard down.

That sense of fun is part of the point. When professionals recharge, they return to their clients with fresh energy, and the friendships formed in a relaxed setting tend to last.

See you at Rocky Gap in 2027

Thank you to every attendee, speaker, panelist, and volunteer who made this year’s conference a success. We are already planning next year.

The next Build Your Better Practice Conference will be held November 7–9, 2027, at Rocky Gap in Flintstone, Maryland.

Whether you joined us in Hershey or missed it this time, we hope to see you in the mountains next fall.

Inside Friday’s Legislative Roundtable: what members raised, and what happens next

Posted on by Giavante' Hawkins

On the morning of Friday, October 23, 2026, in Annapolis, MSATP members spent two hours at a single table with six members of the Maryland General Assembly and senior leadership from the Comptroller’s Office. No slides, no podium, no panel — practitioners talking, lawmakers listening.

Who joined us

From the General Assembly: Delegate Jheanelle Wilkins, Chair of House Ways and Means; Delegate Jessica Feldmark, Vice Chair; Senator Brian Feldman; Delegate Kris Valderrama; Delegate Julie Palakovich Carr; and Delegate Caylin Young.

From the Comptroller of Maryland: Chief Deputy Comptroller Erica Roach, Legal Division Director Debora Gorman, and State Government Affairs Director Matthew Dudzic.

Making the Comptroller’s Office easier to work with

A substantial part of the morning went to practical, unglamorous problems:

  • Improving the customer experience when a practitioner contacts the office
  • Making submissions simpler on the preparer’s end
  • Fixing the process when an incorrect notice goes out
  • MSATP’s readiness to support the Comptroller’s budget request for additional staff

That last item deserves emphasis. Adequate staffing is the foundation for nearly every service improvement discussed on Friday, and MSATP is prepared to say so publicly when the budget is debated.

The backdrop: a budget gap, and the tax conversation that follows

Much of Friday’s discussion was shaped by a single fact — Maryland is facing a significant budget shortfall.

As of June, the Department of Legislative Services projected a structural gap of nearly $2.6 billion for fiscal 2028, while the Department of Budget and Management has been working from a figure closer to $3 billion. Projections for the two years after that run to roughly $3.4 billion each. Agencies have been asked to model reductions of about 3%, and two dozen Cabinet-level agencies were asked to outline cuts of up to 10%.

Cuts alone are unlikely to close a gap that size. House Appropriations Chair Ben Barnes has said “all options are on the table,” and the revenue options being discussed publicly are substantial — raising the sales tax from 6% to 7% would generate roughly $1.2 billion on its own.

For our members, that means new taxes and rate increases are very likely to be in question during the 2027 session. MSATP will be monitoring the budget and revenue debate closely and advocating for our members and their clients at every stage. The two conversations below are where that work begins.

Data centers and who pays their share

Members and legislators discussed how data centers should contribute to state and local revenue — particularly in places like Frederick County that have become an epicenter for development.

The mechanics matter. Frederick County has authority to levy a blanket business personal property tax but chooses not to, and the limited personal property it does tax doesn’t reach data centers. Taxing data center equipment therefore requires a change in state law — and the question is how to do it without pulling Frederick County’s small businesses into a tax they don’t pay today.

Last session’s answer was SB 427 and its cross-file HB 1595, which would have let counties and Baltimore City create a separate personal property subclass for qualified data centers and set a distinct rate for it. A subclass is exactly the tool that taxes data center equipment while leaving small business equipment alone. The bill was heard in Senate Budget and Taxation on February 18 and did not pass. Frederick County has estimated that a data center personal property tax at $1.80 to $2 per $100 of assessed value would generate roughly $67 million to $74 million annually.

Also worth knowing: under Chapter 640 of 2020, qualified data centers are already exempt from Maryland sales and use tax on qualifying personal property — the thresholds are $5 million in investment and five qualified positions within three years — and that same law lets local governments reduce or eliminate the assessment percentage on data center personal property. Ten data centers have been approved under the program so far.

Keeping professional services out of any tax expansion

Members made one point unmistakably clear: if new taxes or rate increases are on the table in 2027, professional services — tax preparation, accounting, bookkeeping — must stay out of them.

There is precedent to protect. The 2025 Budget Reconciliation and Financing Act imposed a 3% sales and use tax on data and information technology services effective July 1, 2025, reaching NAICS sectors 518, 519, 5132 and 5415. Accounting, tax preparation, bookkeeping and payroll services — NAICS 5412 — were not included.

That line held once. The argument for holding it again is simple: every Marylander has a legal obligation to comply with the tax laws, and the state should not tax the act of getting help to meet it.

What happens next

After the event, Delegate Palakovich Carr approached MSATP leadership to ask for a continuing conversation about expanding Maryland’s Offer in Compromise program as she prepares for the 2027 session.

That is what a successful roundtable produces. Not a thank-you note — a legislator asking for practitioner expertise while there is still time to shape a bill.

From now through the close of the 2027 session, MSATP will be tracking tax legislation as it is introduced and moves through committee, and we will be ready to support or oppose it on your behalf. Where a bill would make compliance simpler or fairer for Maryland taxpayers and the practitioners who serve them, we will say so — in writing, in person, and in the conversations that happen before a bill is ever drafted. Where a bill would add cost, complexity, or administrative burden without a corresponding benefit, we will say that just as plainly.

We will keep members posted as bills move, so you always know where your association stands and can add your own voice when it matters most.

Help us keep the seat at the table

Friday happened because MSATP has spent years building these relationships. The MSATP PAC is part of how we sustain them and keep practitioners in the room when Maryland tax policy gets written. If the morning mattered to you, a contribution of any size is the most direct way to say so.

DONATE TO THE MSATP PAC HERE

Thank you to everyone who gave up a Friday morning in October.

A Win for Maryland’s Tax Professionals: Two Bills Pass the General Assembly and Head to the Governor’s Desk

Posted on by Giavante' Hawkins

MSATP Legislative Update  |  April 2026

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.

Maryland Society of Accounting and Tax Professionals

What the “No Tax on Social Security” Promise Actually Means for You

Posted on by Giavante' Hawkins

Over 70 million Americans receive Social Security benefits — and every year at tax time, the same question comes up: Do I owe federal income tax on those benefits?

For a growing number of seniors, the answer in recent years has been yes. That’s because the income thresholds used to determine whether Social Security is taxable — governed by IRC §86 — haven’t been adjusted for inflation in more than four decades, meaning more and more retirees get pulled into taxable territory even without meaningful income growth.

Now, there’s a new development getting a lot of attention. As recipients prepare their 2025 tax returns, President Trump’s campaign promise of “no tax on Social Security” has taken legislative shape. But here’s the catch: it’s not quite what it sounds like.

What Actually Changed: The $6,000 Senior Deduction
Under the One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, seniors age 65 and older as of the last day of the taxable year can claim a new temporary $6,000 deduction — available for tax years 2025 through 2028.
Here’s what you need to know:

✅ $6,000 per eligible individual (age 65+) — married couples filing jointly where both spouses are 65+ can claim $12,000
✅ Available to all qualifying seniors, whether you itemize or take the standard deduction (it’s a “below-the-line” deduction that reduces taxable income directly)
✅ You must include the Social Security Number of the qualifying individual(s) on the return to claim it; married filers must file jointly
⚠️ Temporary — applies only to tax years 2025–2028
⚠️ Subject to a phaseout — the deduction phases out at 6% of modified adjusted gross income (MAGI) above $75,000 for single filers and $150,000 for joint filers, and is fully phased out at $175,000 (single) / $250,000 (joint)
⚠️ Does NOT change IRC §86 — Social Security benefits are still calculated into taxable income the same way they always have been

Who Benefits Most?
Lower and moderate income seniors will see the greatest relief. When combined with the standard deduction and the existing additional standard deduction for age, the new $6,000 deduction may reduce taxable income enough that Social Security benefits are not taxed at all — or overall tax liability is eliminated entirely.

Higher-income seniors may still have taxable Social Security benefits and owe federal income tax, particularly as the new deduction phases out above the income thresholds above.

Seniors under 65 do not qualify for this deduction, regardless of whether they receive Social Security benefits.

It’s also worth noting: many lower-income seniors already paid little or no tax on Social Security benefits under existing law, so the practical impact of this deduction varies considerably by income level.

The Important Fine Print: IRC §86 Is Unchanged
This is the part that’s getting lost in the headlines. The OBBBA does not amend or repeal IRC §86, the tax code provision that governs how Social Security benefits are included in gross income. Up to 85% of Social Security benefits may still be included in taxable income for higher-income seniors based on their “combined income” — and that formula hasn’t changed at all.

The new deduction reduces taxable income after that calculation is made. It’s a meaningful offset, but it is not a structural change to how Social Security is taxed.

What This Means for Tax Season
If you’re 65 or older and receiving Social Security benefits, here’s your action checklist:

Don’t assume you’re fully exempt. IRC §86 still applies — Social Security is still factored into your taxable income.
Know the income thresholds. If your MAGI is above $75,000 (single) or $150,000 (joint), your deduction will be reduced.
Make sure you’re filing correctly. Married couples must file jointly to claim both spouses’ deductions, and SSNs must be included on the return.

Work with a qualified tax professional to accurately calculate your deduction and understand how it interacts with your overall income.

Plan ahead for 2029 and beyond. This deduction expires after 2028 — long-term planning now can help avoid a tax surprise down the road.

The Bottom Line
The OBBBA’s senior deduction is real, and for many lower- and moderate-income seniors, it will provide meaningful — even complete — relief from federal taxes on their Social Security benefits. But it is temporary, phased out at higher incomes, and does not change the underlying rules for Social Security taxation.

The “no tax on Social Security” promise is more accurately described as “reduced or eliminated tax on Social Security for some seniors, temporarily.”

As with all tax law changes, the details matter — and having a knowledgeable tax professional in your corner can make all the difference.

From Conversation to Legislation: How MSATP’s Legislative Breakfast Sparked Action in Annapolis

Posted on by Giavante' Hawkins

On Tuesday, January 6, 2026, MSATP hosted its annual Legislative Breakfast Roundtable, bringing together members of the Maryland General Assembly, leadership from the Comptroller’s Office, and tax professionals from across our state.

In attendance were Andrew Schaufele, Chief Deputy Comptroller for Revenue Operations and Accounting, and Matthew Dudzic, State Government Affairs Director from the Comptroller of Maryland’s Office. We were also honored to host Senator Benjamin Brooks, a fellow tax practitioner, along with Delegate Caylin Young and Delegate Kevin Hornberger.

What made this breakfast particularly meaningful was not just the conversation, but what followed.

A Law from the 1800s Meets Modern Day Reality

During the discussion, MSATP members raised concerns about a uniquely Maryland issue: a statutory provision dating back to the late 1800s that requires a two year waiting period before a taxpayer can submit an Offer in Compromise for prior State tax debts.

Practitioners shared real world examples of how this waiting period creates unnecessary hardship. In many cases, Marylanders who have fallen behind are ready and willing to resolve their tax liabilities in good faith. However, the rigid statutory timeline prevents the Comptroller from negotiating settlements earlier, even when resolution would benefit both the taxpayer and the State.

Jonathan Rivlin, former MSATP Board member and current MSATP PAC Treasurer, spoke directly to the issue during the breakfast, explaining how the outdated provision had become an obstacle to practical and common sense tax administration.

Delegate Young immediately engaged. He provided historical context for the law and acknowledged that while it may have served a purpose decades ago, it no longer reflects modern tax administration realities. More importantly, he offered to work on a legislative solution.

From Roundtable to Bill Draft

True to his word, Delegate Young began drafting legislation to eliminate the two year waiting period. Working together with Delegate Hornberger, the bill was introduced to authorize the Comptroller to settle claims of the State that are in arrears regardless of how long the claim has been outstanding.

Importantly, the legislation preserves safeguards requiring thorough review and documentation before settlement, ensuring accountability while allowing flexibility.

This is not a weakening of oversight. It is a modernization of process.

Bipartisan Support in Action

On February 26, 2026, Jonathan Rivlin testified in person before the House Ways and Means Committee in support of the bill. His testimony emphasized that the proposal

•Promotes efficient resolution of aged State claims
•Encourages voluntary compliance
•Reduces prolonged collection efforts that may yield minimal recovery
•Provides fairness and finality for taxpayers
•Strengthens responsible fiscal management

The bill has drawn bipartisan sponsorship and reflects what happens when policy conversations include practitioners who understand both compliance realities and fiscal responsibility.

Why This Matters

This legislation is a direct result of MSATP’s Legislative Breakfast.

It demonstrates that when our members speak up, armed with real examples, practical insight, and a commitment to good governance, lawmakers listen.

This is advocacy at its best

Practitioners identifying real administrative barriers
Legislators engaging thoughtfully
Bipartisan collaboration
Policy shaped by practical expertise Continue reading “From Conversation to Legislation: How MSATP’s Legislative Breakfast Sparked Action in Annapolis”

A New Path Forward: How Senate Bill 34 Could Expand CPA Licensure in Maryland

Posted on by Giavante' Hawkins

The Maryland Society of Accounting and Tax Professionals (MSATP) is proud to support Senate Bill 34, proposed legislation that would modernize CPA licensure in Maryland by creating an additional pathway to earning the CPA credential. We are pleased to partner with the Maryland Association of CPAs (MACPA) in advocating for this important step forward for the profession.

As the accounting and tax landscape continues to evolve, Maryland—like many states across the country—is facing a shrinking CPA pipeline alongside increasing demand for qualified professionals. Senate Bill 34 reflects a thoughtful, balanced response to this challenge: one that expands access without compromising professional standards or public trust.

Preserving Standards While Expanding Opportunity

Importantly, Senate Bill 34 does not eliminate or weaken Maryland’s existing CPA licensure requirements. The current pathways remain fully intact, including:

  • A master’s degree in accounting, or
  • A bachelor’s degree with an accounting concentration plus 30 additional college-level credit hours

Both of these existing options continue to require successful completion of the CPA exam and at least one year of relevant professional experience.

What SB 34 does is add a third, experience-based pathway. Under this option, candidates could qualify for CPA licensure by:

  • Completing a bachelor’s degree with an accounting or business concentration
  • Passing the CPA exam
  • Completing two years of qualifying, supervised professional experience

This pathway recognizes the value of real-world experience and provides an alternative for capable professionals who may be deterred by the cost or time associated with earning additional academic credits beyond a bachelor’s degree.

Advancing DEI Through Fairer Access to the Profession

The traditional 150-hour requirement can create financial and logistical hurdles for many aspiring CPAs. Emerging research suggests that extended educational demands have inadvertently made licensure less accessible to professionals from underrepresented groups, who may already face systemic barriers in education and career progression.

By offering a third pathway centered on professional experience, the bill helps remove one of the structural obstacles that have historically limited entry into the profession. This matters because a more diverse accounting community benefits clients, firms, and the broader business environment — diversity improves problem-solving, strengthens trust, and makes the profession more reflective of the communities we serve.

Why MSATP Supports This Bill

From MSATP’s perspective, Senate Bill 34 addresses several critical needs facing Maryland’s accounting community:

  • Expanding the talent pipeline by welcoming diverse educational and career backgrounds
  • Reducing financial and structural barriers for students and career changers
  • Supporting employers, especially small and mid-sized firms, who are struggling to recruit and retain qualified professionals
  • Keeping Maryland competitive as other states adopt similar licensure reforms

By broadening access while maintaining rigorous experience and examination requirements, SB 34 strikes a responsible balance between flexibility and integrity.

A Collaborative Effort for the Profession

MSATP believes strongly that the future of the profession is best shaped through collaboration. Our partnership with MACPA on this legislation reflects a shared commitment to strengthening the CPA pipeline, protecting the public, and ensuring that Maryland remains a welcoming and forward-thinking place to build a career in accounting.

As the 2026 legislative session begins, MSATP will remain actively engaged in advocacy efforts on Senate Bill 34 and other policies affecting tax and accounting professionals across the state.

To follow legislation we’re monitoring, learn where MSATP stands on key issues, and see how you can get involved, visit our advocacy hub.


Track our 2026 Advocacy efforts here:
👉 https://msatp.org/advocating-for-you/

Legislative Breakfast: Bringing Practitioners and Policymakers to the Same Table

Posted on by Giavante' Hawkins

As Maryland’s legislative session approaches, the Maryland Society of Accounting and Tax Professionals recently hosted its annual Legislative Breakfast, creating space for meaningful conversation between tax and accounting professionals and state policymakers.

The breakfast brought together practitioners from across the state alongside Maryland Delegates and Senators, as well as leadership from the Comptroller of Maryland. The gathering provided an opportunity for open dialogue on the real-world impact of tax policy, administrative challenges, and the importance of thoughtful, practical legislation.

More than just an event, the Legislative Breakfast serves as a reminder that effective policy is built through education, collaboration, and direct engagement with those who work with Maryland’s tax system every day.

Why the Legislative Breakfast Matters

Tax and accounting professionals are often the first to see how legislation and administrative decisions affect small businesses, families, and communities. The Legislative Breakfast creates a nonpartisan space where those frontline perspectives can be shared directly with lawmakers and agency leadership.

These conversations help:

  • Provide legislators and agency leaders with real-world insight into tax administration and compliance challenges

  • Elevate practitioner perspectives on how policy decisions affect taxpayers and small businesses

  • Build relationships that support ongoing dialogue throughout the legislative session

  • Reinforce the role of trusted professionals in protecting taxpayers and strengthening Maryland’s tax system

A Focus on Education and Collaboration

The tone of the morning was collaborative and solutions-focused. Discussions emphasized system improvements, clearer communication, and the importance of considering both administrative feasibility and taxpayer impact when shaping policy. By convening practitioners, legislators, and the Comptroller’s leadership in the same room, MSATP continues to serve as a bridge between the profession and those responsible for administering and overseeing Maryland’s tax laws.

Supporting the Work Ahead

Events like the Legislative Breakfast are just one part of how the profession stays engaged throughout the legislative session. Ongoing education, access, and relationship-building require sustained effort.

Members who wish to further support this work may consider contributing to the Maryland Society of Accounting and Tax Professionals’ Political Action Committee (MSATP PAC). The MSATP PAC supports nonpartisan engagement with policymakers and ensures that the voice of ethical, practicing professionals continues to be heard in Annapolis.

Participation in the MSATP PAC is entirely voluntary and separate from MSATP membership dues. Contributions are not tax-deductible and are used in accordance with Maryland campaign finance laws.

As the session gets underway, MSATP remains committed to staying engaged, informed, and present on behalf of the profession. Thank you to everyone who attended the Legislative Breakfast and contributed to a productive and meaningful conversation.

Together, we continue to strengthen our professional community and the systems that serve Maryland taxpayers.

 

MSA Scholarship Foundation Awards Fall Semester Scholarships

Posted on by Giavante' Hawkins

The MSA Scholarship Foundation is proud to announce that we have awarded 19 scholarships totaling $22,500 to outstanding students pursuing their education in accounting and related fields this fall semester.

Each scholarship, valued at either $1,250 or $625, was given to deserving students across institutions including Towson University, University of Maryland, Stevenson University, Howard University, and Mount St. Mary’s University. These students represent the future of the profession, and we are honored to support their journeys as they prepare to become the next generation of accountants, CPAs, and financial leaders.

2025–2026 Special Recognition Award Recipients

In addition to our traditional awards, the Foundation is pleased to recognize this year’s Special Recognition Award Recipients:

  • Jubelo Oyeniran – Melvin Menes Award

  • Emma Clayton – Norris “Dave” Crockett Award

  • Sayakoyoshie Koga – Sidney Weinberg Award

  • James Miller – Christine Giovetti Award

  • Tafseer Malik – Donald R. Hull Award

This year marks a meaningful addition to our program with the introduction of the Christine Giovetti Award, established in memory of Past President Christine Giovetti. This award honors students who demonstrate exceptional leadership, mentorship, and service to the accounting profession—qualities Christine embodied throughout her career and life of service.

Talking Taxes Together: Your Client Guide to OBBBA’s Permanent Lower Individual Rates

Posted on by Giavante' Hawkins
As your trusted partner, MSATP is here to help you guide your clients through the permanent extension of lower individual tax rates under the One Big Beautiful Bill Act (OBBBA). We’ve distilled the most important legal updates into client‑friendly language, provided proven messaging frameworks, and assembled practical, step‑by‑step tips you can use today—so you can confidently explain what’s changed, why it matters, and exactly how they can take advantage of the new rates. Download the Resource Here
1. Legal Explanation: Permanent Extension of Lower Individual Tax Rates
Background:
  • The Tax Cuts and Jobs Act (TCJA) of 2017 temporarily reduced individual income tax rates and expanded the tax brackets for most taxpayers, but these provisions were set to expire after 2025, reverting to higher pre-2018 rates.
  • The OBBBA (H.R. 1, 2025) makes these lower rates permanent for tax years after 2025 by amending IRC §1(j) to remove the expiration date and maintain the TCJA-era rate structure indefinitely.
How the Tax Brackets Work Post-2025:
  • The OBBBA preserves the seven-bracket structure and the lower marginal rates (10%, 12%, 22%, 24%, 32%, 35%, 37%) that were introduced by the TCJA.
  • The income thresholds for each bracket continue to be adjusted annually for inflation, as under prior law.
  • For example, for married filing jointly in 2025, the brackets are as follows (rounded for illustration; actual thresholds are inflation-adjusted annually):
    Taxable Income (Married Filing Jointly)
    Marginal Rate
    Up to ~$19,050
    10%
    $19,051 – $77,400
    12%
    $77,401 – $165,000
    22%
    $165,001 – $315,000
    24%
    $315,001 – $400,000
    32%
    $400,001 – $600,000
    35%
    Over $600,000
    37%
    (Thresholds for other filing statuses are similarly structured and adjusted for inflation).
  • The OBBBA also makes permanent the increased standard deduction and other related provisions, further reducing taxable income for many filers.
2. Guidance and Messaging Strategies for Client Communications
A. Emphasize Permanence and Certainty
  • Key Message: “The lower individual tax rates you’ve benefited from since 2018 are now permanent under the new law. This means you can plan with greater certainty, knowing that the lower rates and expanded brackets will not expire after 2025.”
  • Why It Matters: Clients may have heard that rates were set to increase after 2025. Reassure them that this risk has been eliminated.
B. Explain the Bracket Structure and Its Impact
  • Key Message: “The seven-bracket system and lower rates remain in place, so your tax liability will continue to be calculated using the same structure as in recent years. The income thresholds for each bracket will keep pace with inflation.”
  • Practical Tip: Use client-specific examples to show how their income fits into the brackets and what their marginal and effective tax rates are likely to be.
C. Highlight Related Permanent Provisions
  • Key Message: “In addition to lower rates, the higher standard deduction and other favorable provisions are now permanent, which can further reduce your taxable income and overall tax bill.”
  • Practical Tip: Review whether clients should continue to itemize or take the standard deduction, as the higher standard deduction may make itemizing less beneficial for many.
D. Address Planning Opportunities
  • Key Message: “With the certainty of lower rates, now is a good time to revisit your long-term tax planning strategies.”
  • Planning Tips:
    • Income Acceleration/Deferral: With rates stable, there is less urgency to accelerate income or defer deductions in anticipation of higher future rates.
    • Roth Conversions: Lower rates may make Roth IRA conversions more attractive, as the tax cost of conversion is lower.
    • Charitable Giving: The higher standard deduction means fewer people itemize, but above-the-line charitable deductions and new floors for itemized deductions may affect giving strategies.
    • Estate Planning: The permanently increased estate and gift tax exemption (now $15 million, indexed for inflation) offers significant opportunities for wealth transfer planning.
    • Business Owners: The Section 199A qualified business income deduction is also made permanent and enhanced, which is important for pass-through business owners.
E. Prepare for Future Adjustments
  • Key Message: “While these changes are permanent under current law, future Congresses can always make further changes. We will continue to monitor developments and advise you accordingly.”
  • Practical Tip: Encourage clients to schedule annual tax planning reviews to adapt to any future legislative changes.
3. Practical Tips for Tax Professionals
  • Use Visual Aids: Provide clients with updated tax rate tables and side-by-side comparisons of pre- and post-OBBBA brackets.
  • Personalize the Impact: Run projections using the client’s actual or estimated income to show the effect of the permanent rates on their tax liability.
  • Proactive Outreach: Send newsletters or host webinars summarizing the key changes and inviting clients to discuss their specific situations.
  • Address Common Questions:
    • “Will my taxes go up after 2025?” (Answer: Not due to rate increases; the lower rates are now permanent.)
    • “Should I change my withholding or estimated payments?” (Answer: Possibly, if your situation has changed, but not solely due to rate changes.)
    • “Does this affect my retirement or estate planning?” (Answer: Yes, the permanence of lower rates and higher exemptions may open new planning opportunities.)
4. Summary Table for Client Handouts (Optional for Internal Use)
Provision
Pre-2026 Law (TCJA)
OBBBA (Post-2025)
Individual Tax Rates
Lower rates, expire 2025
Lower rates, permanent
Standard Deduction
Higher, expires 2025
Higher, permanent
Estate/Gift Exemption
~$13M, expires 2025
$15M, permanent
QBI Deduction (199A)
Expires 2025
Permanent, enhanced
5. References for Further Reading
In summary:
Tax professionals should communicate that the OBBBA makes the lower individual tax rates and expanded brackets permanent, providing stability and planning certainty. Emphasize the continued benefits, explain the bracket structure, and highlight related planning opportunities.

Celebrating Leadership, Legacy, and Community at the 2025 MSATP Annual Banquet

Posted on by Giavante' Hawkins

On Friday evening, the Maryland Society of Accounting & Tax Professionals (MSATP) hosted its 2025 Annual Banquet at Ruth’s Chris Steakhouse in Pikesville, MD. The evening was filled with warmth, reflection, and a strong sense of community as members came together to celebrate another impactful year of leadership, service, and professional excellence.

Welcoming the 2025–2026 Board of Directors

The heart of the evening was the induction of MSATP’s 2025–2026 Board of Directors and Officers. With an inspiring commitment to service and advocacy, these individuals will guide our Society into the future with purpose and integrity.

Officers:

  • President: Ann Elliott, EA

  • 1st Vice President: Hannah Coyle, EA

  • 2nd Vice President: Christopher Williams

  • Treasurer: Michael McIlhargey, CPA

  • Secretary: Matthew Eddleman, EA

Elected Delegates:

  • Andrea Foster, CPA

  • Keila Hill-Trawick, CPA, MBA

  • Nicole Moore, CPA

  • Anthony Pelura, EA

  • John Salan, CPA

Standing Board Members:

  • Immediate Past President: Donya Oneto, CPA

  • Board of Trustees Delegate: Bob Medbery, CPA

  • Executive Director: Giavante’ Hawkins

Together, this dynamic group represents a diverse cross-section of Maryland’s accounting and tax professionals and will continue to advance MSATP’s mission of advocacy, education, and community.

Honoring Excellence with Special Awards

The banquet also served as an opportunity to recognize outstanding contributions to the Society and the profession. These awards reflect the values that define MSATP: integrity, leadership, mentorship, and community support.

Leadership Institute Recognition:
Participants Kyarah Mair and Shakeara Lynch completed the inaugural MSATP Accounting Leadership Institute. Shakeara Lynch received the Capstone Award and a $300 scholarship in honor of MSATP Past President Phyllis Burlage.

President’s Award:
Presented posthumously to Christine Giovetti, a past president and beloved member whose legacy of service and advocacy continues to inspire.

Sidney Weinberg Award:
Awarded to Hannah Coyle, EA for her emerging leadership and impact on the Society.

Life Membership Award:
Presented to Barbara Smith, CPA for her long-standing service and mentorship.

Board of Directors Service Awards:

  • Barbara Smith, CPA

  • Ellen Silverstein, CPA

  • Sean Coggins, CPA

Golden Quill Award:
Awarded to Jonathan Rivlin for his exceptional written contributions to the profession.

Outstanding Young Professional Award:
Presented to Keila Hill-Trawick for her thought leadership, advocacy for small firm owners, and national recognition as one of the top voices in the profession.

Ted Schultz Award for Volunteerism:
Awarded to Andrea Foster for her active service and leadership in the Society’s upcoming strategic planning efforts.

Special Recognition Award:
Given to Bob Medbery, CPA for his compassionate support of the Giovetti family through the Assistance Committee.

Performance Awards:

  • Krista Sermon, Maryland Comptroller’s Office

  • Veronica Tubman, IRS (Retired)

Both honorees were recognized for their continued support and collaboration with MSATP and the accounting community.

Past President’s Award:
Presented to Donya Oneto, CPA, the longest-serving acting president in MSATP history, for her unwavering leadership during a challenging transitional period.

Board of Trustee Award:
MSATP’s highest honor was awarded to Bob Medbery, CPA for his exceptional leadership, integrity, and service to our members through the Assistance Committee.

A Night to Remember

The banquet concluded with a heartfelt acknowledgment of the Board of Trustees—all past presidents—who stood to welcome the newly inducted board members. As always, the event reminded us that MSATP is more than an association—it’s a thriving, inclusive community built on the values of service, collaboration, and growth.

To all our members, award recipients, and guests—thank you for making this evening one to remember. We look forward to continuing this journey with you in the year ahead.

Together, We Thrive.

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