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Board member and current MSATP PAC Treasurer, spoke directly to the issue during the breakfast, explaining how the outdated provision had become an obstacle to practical and common sense tax administration.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
MSATP does not just observe the legislative process. We participate in it. We inform it. And in this case, we helped shape it.
When we bring tax professionals, policymakers, and administrators to the same table, meaningful change happens.
Together we are strengthening Maryland’s tax system, one conversation at a time.
