§6–802.

    An appropriation made under § 6–801 of this subtitle may be used only to:

        (1)    provide free volunteer income tax assistance that helps low–income individuals and families:

            (i)    file tax returns;

            (ii)    avoid predatory fees; and

            (iii)    claim the federal earned income tax credit or the State earned income tax credit under § 10–704 of the Tax – General Article;

        (2)    coordinate and expand access to free, fact–based financial education and coaching for low–income individuals and families;

        (3)    connect low–income individuals and families to affordable, high–quality financial services;

        (4)    recruit, train, and manage a corps of volunteers to provide financial education, coaching, and tax preparation services for low–income individuals and families; and

        (5)    conduct outreach to low–income individuals and families.