In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund. There is a Tax Clinics for Low–Income Marylanders Fund. The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents. The Comptroller shall administer the Fund. The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund. The Fund consists of: proceeds distributed to the Fund under § 17–317 of the Commercial Law Article; fines distributed to the Fund under § 13–1004(c) of this article; money appropriated in the State budget for the Fund; and any other money from any other source accepted for the benefit of the Fund. Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low–income Maryland residents. For each fiscal year, the total amount of grant money expended from the Fund to support tax clinics shall be distributed as follows: one–third to the University of Maryland School of Law; one–third to the University of Baltimore School of Law; and one–third to the Maryland Volunteer Lawyers Service. Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund. The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested. Any interest earnings of the Fund shall be credited to the General Fund of the State. Expenditures from the Fund may be made only in accordance with the State budget. Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics. The tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service shall interact with the CASH Campaign of Maryland at least once each year to ensure sufficient access to tax preparation services for low–income Maryland residents.