# Business Occupations and Professions (GBO)

## Title 21. Individual Tax Preparers

### Subtitle 5. Short Title; Termination of Title

#### Section 21-501

This title may be cited as the "Maryland Individual Tax Preparers Act".

#### Section 21-502

Subject to the evaluation and reestablishment provisions of the Maryland Program Evaluation Act, this title and all regulations adopted under this title shall terminate and be of no effect after July 1, 2032.

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Md. Code Ann., Bus. Occ. & Prof. (as displayed at mgaleg.maryland.gov, October 16, 2026)