Research from the University of the District of Columbia David A. Clarke School of Law (UDC Law) contributed to a tax reform bill that was unanimously passed by the Maryland General Assembly and signed into law on April 28, marking an important step toward improving how taxpayers repay outstanding tax debt.
House Bill 1149, which enjoyed strong bipartisan support throughout the legislative process, reflects recommendations advanced by UDC Law Assistant Professor Sakinah Tillman to clarify and streamline a repayment process that has created confusion and unintended financial burden for low-income people and families.
Tillman’s work was first presented at UDC Research Week 2025 and later published in an op-ed in the Baltimore Sun. Following publication, Maryland delegates contacted her to discuss the issue and invited her to testify before the House Ways and Means Committee.
“When taxpayers are trying to resolve their obligations, the system should be clear and workable,” said Tillman. “This legislation is a meaningful step in that direction.”
Tillman testified in support of the bill in February, providing expert analysis on how the proposed changes would improve consistency and transparency in the tax system, and she attended the bill signing earlier this week.
“At UDC Law, our research is grounded in lived experience and in the challenges people face every day,” said UDC Law Interim Dean Angela Gilmore. “Professor Tillman’s work reflects our commitment to producing scholarship that not only examines the law but helps improve how it works for the communities we serve.”
“All of us at UDC commend Professor Tillman for her groundbreaking research and the meaningful impact it will have for people across Maryland,” said UDC President Maurice D. Edington. “Her work helped clarify a complex issue and contributed to a solution that will make the system more transparent and equitable. That is central to our role as a research and innovation hub and our mission as a public institution.”