Topic: Maryland Legislative Updates

Representatives from the Comptroller of Maryland will present a summary of the 2023 Maryland Legislative Session and its impact on tax year 2023. Important topics include the legalization, regulation and taxation of adult-use cannabis; additions, subtractions, and credits for businesses and individuals; benefits for military and law enforcement; trends in Maryland taxation. They will also discuss developments in the pass-through entity election and the Comptroller’s nascent private letter ruling process.

Speakers:
Debora Gorman, Esq.
Director Legal Division, Comptroller of Maryland

Debora Gorman is the Director of the Legal Division at the Comptroller of Maryland. She joined the Comptroller’s Office in 2004 as a hearing officer in the Compliance Division where she developed her foundation in Maryland tax law. Throughout her career at the Comptroller’s Office, she has participated in the drafting and review of state tax regulations and proposed
legislation, and in 2013 she led the agency’s 8-year regulatory review and update of Code of Maryland Regulations Title 03. As Assistant Director of the Compliance Division, she oversaw appeals and individual collections. Since 2008, Debora has served in a variety of management roles propelling the agency’s modernization efforts, including leading the project through the procurement phase. From 2018 through 2022, as Deputy Director of the Revenue Administration Division, she was part of the senior management team responsible for directing the work of the legal unit, returns and payment processing, taxpayer registration, fraud detection, prevention, and audit, forms development, revenue accounting, taxpayer accounting, project management, and a number of other tasks. In September 2022 she was named Director of the newly created Legal Division whose mission is expanding taxpayer access to tax guidance, including implementing a private letter ruling program in the State of Maryland.

Prior to joining the Comptroller’s Office, Debora worked for nearly a decade as an in-house counsel focused on collections, contract, and commercial real estate matters. She earned her Bachelor of Arts degree cum laude in Justice from The American University and her Juris Doctorate from Georgetown University Law Center.

Krista Sermon, Esq.
Deputy Director Legal Division, Comptroller of Maryland

Krista Sermon has worked for the Comptroller for 5 years. She began as a staff attorney in the legal section of the Revenue Administration, and currently holds the position of Deputy Director of the Legal Division. During her tenure at the Comptroller’s Office, Ms. Sermon has led the agency’s 8-year regulatory review process, and headed agency-wide initiatives to streamline processes. She has been actively engaged in the Comptroller’s engagement with the Legislature for the past 3 years. Prior to her employment with the Comptroller, she worked in a family law private practice and in children’s welfare for Baltimore City. Her interest in tax began when she founded a small food business in the City of Annapolis. Ms. Sermon received her law degree from Catholic University’s Columbus School of Law, and her undergraduate degree from Georgetown University.

Price:
$0 Taxation Section Members (price will be reflected in your cart)
$5 Non-Section Members
$10 Non-MSBA Members