In a time of increasing complexity for professionals and policymakers alike, the Maryland Association of CPAs continues to deliver on a promise that’s as vital as ever: to protect its members, safeguard the CPA profession, and strengthen Maryland’s economy.

That mission was on full display during the Maryland General Assembly’s 2025 legislative session — and the results were undeniable.

Thanks to a strong and coordinated advocacy effort, the MACPA successfully fought back a legislative proposal that would have imposed a new tax burden on CPA services across the state. House Bill 1554 / Senate Bill 1045 proposed a sales tax on a wide swath of professional services as part of a broader business-to-business tax expansion. CPA services were initially included in that proposal — until the MACPA and its members got involved.

By advocating against the taxation of CPA services, the MACPA not only protected its members from a new financial and administrative burden, but also helped prevent widespread downstream impacts on Maryland’s small businesses, families, and overall economic climate.

At the same time, the MACPA supported the successful passage of Senate Bill 51, which protects interstate mobility for CPAs and reinforces Maryland’s reputation as a state that welcomes and facilitates professional expertise.

These legislative wins underscore why the MACPA’s advocacy matters — not just during legislative season, but year-round.

A threat to the profession — and to Maryland’s economy

In early 2025, Maryland legislators introduced HB 1554 / SB 1045, a pair of bills that aimed to impose a 2.5% sales tax on dozens of business-to-business services, including those provided by CPAs. The proposals were introduced as part of a broader effort to modernize Maryland’s tax system and generate new revenue streams.

But for CPAs and the clients they serve, the consequences would have been far-reaching. CPA services aren’t just another line item in a budget — they are essential tools for compliance, risk management, business planning, and financial clarity for individuals and organizations alike. Adding a sales tax to those services would have led to increased costs for small businesses, non-profits, and families, while creating competitive disadvantages for Maryland-based firms and professionals.

In response, the MACPA mobilized a strategic and well-organized campaign of opposition. In tandem with the Maryland Chamber of Commerce and other business groups, the MACPA launched direct outreach to lawmakers, testified in hearings, and worked behind the scenes to educate policymakers on the unique nature of CPA services.

At the heart of the message was this: Taxing CPA services is a tax on compliance and good governance. It punishes the very professionals who help Marylanders play by the rules.

Members make the difference

The MACPA’s advocacy success during the 2025 session wasn’t an accident — it was the product of sustained engagement, expert policy insight, and passionate member involvement.

That advocacy kicked off in earnest at CPA Day in Annapolis on Jan. 16, when CPAs from across the state came to the state capitol to meet with legislators and explain the critical role CPAs play in Maryland’s economic infrastructure. The CPA Day visits helped promote a multi-pronged legislative agenda developed by the MACPA’s Legislative Executive Committee, with opposition to a sales tax on professional services at the top of that agenda.

“There’s no substitute for showing up,” said MACPA CEO Rebekah OIson, CPA. “When legislators see the faces of the professionals affected by their decisions, and when they hear real-world stories of how policies impact clients, jobs, and communities, it makes a difference.”

And it did.

Hundreds of CPAs and their allies submitted testimony, made calls, and took action through MACPA’s advocacy platform. That grassroots mobilization helped legislators understand that CPA services are fundamentally different from typical business transactions — and that taxing them would create more problems than it would solve.

Those efforts paid off shortly thereafter when lawmakers announced that CPA services had been officially removed from the proposed B2B tax plan.

“This is a significant win for the accounting profession and for all Marylanders who rely on our members’ services,” Olson said. “It shows the power of advocacy — and the power of our community.”

IT / data services still in the crosshairs

While a tax on CPA services was excluded from the state’s final budget proposal, the battle isn’t over. The proposal retained a 3% sales tax on IT and data services — a provision that poses serious questions for small businesses and the CPAs who support them.

The MACPA has made it clear: It will continue to monitor the impact of this tax and advocate for adjustments that are reasonable, equitable, and aligned with Maryland’s economic goals.

“CPAs serve as trusted advisors to thousands of Maryland businesses, especially small and mid-sized enterprises that rely on affordable technology and data solutions,” said Olson. “If this tax makes it harder for those businesses to grow, adapt, or comply with other regulations, we need to know — and we need to act.”

Threats remain; continued vigilance is critical

As Maryland closes the books on the 2025 legislative session, CPAs across the state should take note: The state’s final budget includes tax and fee changes that signal a potential shift in how services — including professional services — may be taxed in the future.

These developments underscore why legislative advocacy is not just important — it's essential to protecting the profession. Legislators considered more than 2,600 bills this session, and many of them carried real implications for taxpayers and the accounting profession.

And the work may not be over — there is a strong possibility of a special session this fall, which could bring renewed focus on tax policy and revenue measures.

Building for the future via CPA mobility

Even as the MACPA played defense against harmful tax proposals, it also supported forward-looking legislation to enhance the profession’s reach and relevance.

House Bill 887 — the House companion to Senate Bill 51, introduced by Sen. Arthur Ellis, himself a CPA — was passed by the General Assembly, marking a significant step forward in ensuring Maryland remains a competitive and accessible state for CPAs and the businesses they serve. 

HB 887 allows CPAs who have passed the Uniform CPA Exam and hold a license in good standing in another state to temporarily practice in Maryland, even if there are differences in educational requirements. The bill maintains high professional standards while removing unnecessary barriers, making it easier for CPAs to meet client needs across state lines and for firms to operate more efficiently.

This is a practical solution that supports businesses, reduces administrative burdens, and ensures Maryland’s CPAs and firms can remain competitive on a national scale. It also safeguards consumers by requiring that out-of-state CPAs still meet rigorous professional criteria.

The MACPA’s next priority is to support the Maryland Board of Public Accountancy in advancing legislation to create an additional pathway to CPA licensure in Maryland. This proposal would allow candidates with a bachelor’s degree and two years of relevant experience to qualify for licensure, broadening access to the profession while maintaining standards of competence and integrity.

We are proud to support these efforts to modernize Maryland’s accountancy laws in a way that benefits professionals, businesses, and the public alike.

To date, at least seven states have changed their laws to ease the path to CPA licensure as a way of addressing the profession's continuing talent shortage. Those states include Ohio, Indiana, Virginia, Georgia, New Mexico, Utah and Hawaii.

Why advocacy matters

The MACPA’s recent wins highlight why advocacy is not a luxury for professional associations — it’s a necessity.

• For members, advocacy protects livelihoods, reduces regulatory burdens, and ensures their voices are heard where decisions are made.
• For the profession, it preserves the integrity of the CPA role and reinforces its unique value in a complex economy.
• For Maryland’s economy, advocacy ensures policies support growth, compliance, and fairness — rather than create unintended obstacles.

In every legislative session, there are threats and opportunities. What makes the difference is who shows up to respond — and how effectively they make their case.

Thanks to the MACPA and its legislative volunteers, Maryland’s CPAs can be confident they are not alone in facing those challenges. They are backed by an organization that not only understands the technical and regulatory landscape, but also knows how to move the levers of policy to protect the profession and the public it serves.

Looking ahead

The 2025 legislative session was a clear demonstration of the MACPA’s advocacy strength, but it also set the stage for continued vigilance and engagement.

Emerging issues — such as the impact of the new technology tax, changes to professional licensing rules, and evolving workforce needs — will demand ongoing attention and informed leadership. The MACPA stands ready to lead those conversations.

Members can expect continued updates, opportunities for involvement, and tools to help them stay informed and influential.

Because when CPAs advocate together, they don’t just protect a profession — they help shape a better future for everyone who depends on it.