Maryland State Tax Update 2025
Agenda
Webinar instructions will be emailed 24-48 business hours before the date of the webinar.
Please log into the webinar 15 – 30 minutes before start time.
Tuesday, November 25, 2025
8:30 am – 4:40 pm EST
Agenda:
Maryland Income Tax Update
Presented by Elil Arasu
- HB 352 and other recent legislation
- Review of recent income tax cases
- Updated administrative guidance
- Anticipated changes
- Important Comptroller of Maryland developments
Maryland Corporate Tax Update
Presented by Adam Abrahams, Esquire
- Review of corporate tax rates and rules
- Newly-enacted and anticipated corporate tax changes
- Recent case law
Maryland Property Taxes
Presented by Jessica Ledingham
- Real property tax issues and updates
- Personal property assessments and reporting issues
- Property tax assessment, appeal and audit update
Maryland Tax Litigation Update
Presented by Nancy Ortmeyer Kuhn
- Litigating a state tax matter in the Maryland Tax Court
- Recent and anticipated decisions
- Other methods of dispute resolution
Sales and Use Tax Update
Presented by Jeremy Vaida
- State and use tax, a primer
- Common exemptions
- Digital products
- New 3% tech tax on digital services
- Responsible persons and personal liability exposure
Ethical Issues for Tax Professionals
Presented by Michael Safko
- Tax professional areas of competence and maintaining competence
- Identifying tax professional best practices
- Discussion of some common ethical issues in tax practice
Webinar Instructions
All attendees must log-on through their own email – attendees may not watch together if they wish to earn continuing education credit. HalfMoon Education Inc. must be able to prove attendance if either the attendee or HalfMoon Education Inc. is audited.
Certificates of completion can be downloaded in PDF form upon passing a short quiz. A link to the quiz will be sent to each qualifying attendee immediately after the webinar. The certificate can be downloaded from the Results page of the quiz upon scoring 80% or higher.
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Credits
Attorneys
7.0 Hour Learning Opportunity (MD)
Accountants
8.6 CPE Credits
Continuing Education Information
This webinar is open to the public and is designed to qualify for 8.6 CPE credits for Maryland accountants and provides a 7.0-hour learning opportunity to attorneys licensed in Maryland.
This webinar is open to the public and offers accountants 8.6 CPE credit hours (based on 50-minute hours) of intermediate-level group internet based CPE credits in the area Taxes. Knowledge of state taxation is beneficial, and no advance preparation is recommended. NASBA Sponsor No. 103015.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Attendance will be monitored, and attendance certificates will be available after the webinar for those who attend the entire course and score a minimum 80% on the quiz that follows the course (multiple attempts allowed).
*On-Demand Credits*
The preceding credit information only applies to the live presentation. This course in an on-demand format is not pre-approved by any licensing boards and may not qualify for the same credits.
Speakers
Adam L. Abrahams, Esq.
Partner with Meyers Hurvitz Abrahams LLC, in Rockville, MDMr. Abrahams specializes in Tax Planning, Tax Litigation, Estate Planning and Probate matters. He helps clients meet their legal and tax planning goals and objectives in the areas of business tax planning, entity formation, business transactions, wealth preservation, protection of assets, estate planning and probate estates. Mr. Abrahams also advises clients who have been contacted by the IRS regarding an audit or dispute of a tax return or a tax assessment. He represents individuals and businesses in Maryland, the District of Columbia and Ohio. He has over 25 years of substantive legal experience. In addition to a law degree from the Cleveland-Marshall College of Law, Mr. Abrahams has an Advanced Degree in Taxation from the Georgetown University Law Center. He is licensed in Maryland, the District of Columbia and Ohio. Additionally, Mr. Abrahams is admitted to practice in the Federal District Court for the Northern District of Ohio, the Federal 6th Circuit Court of Appeals, the United States Tax Court, and the United States Supreme Court. Mr. Abrahams has published in numerous tax-related publications.
Elil Arasu
Managing Director in BDO’s State & Local Tax Services, in Baltimore, MDMs. Arasu has more than 15 years of state tax consulting experience within a public accounting environment. She serves as a firm specialist in the District of Columbia, Maryland and Virginia, including the Virginia Business, Professional and Occupational License (“BPOL”) tax. Ms. Arasu consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax provision matters. She has worked with Fortune 1000 and mid-size companies in industries such as manufacturing, retail, healthcare, hospitality, real estate, technology and nonprofit.
Nancy Ortmeyer Kuhn
Shareholder with Shulman Rogers, in Potomac, MDMs. Kuhn has a strong and diverse background in tax planning, tax policy, and representation of taxpayers before the IRS and state tax authorities. She supports clients including domestic and foreign high net-worth individuals, corporations, nonprofit organizations, and domestic and foreign limited liability entities in a variety of federal and state tax and non-tax matters and litigation in federal and state courts. In matters involving general litigation and before the IRS, she has represented many taxpayers and companies with complex structures including joint ventures and domestic/international affiliated entities undergoing IRS audits, IRS appeals and collections. Ms. Kuhn’s prior experiences, both as an attorney-advisor at the United States Tax Court and as a litigator for the IRS provide her with valuable perspective to help anticipate and mitigate the impact of clients’ disputes. Ms. Kuhn frequently counsels clients who are in the planning stages of philanthropy, ensuring compliance with the Internal Revenue Code. She regularly advises public charities and private foundations (501(c)(3)); social welfare and business leagues (dark money) groups (501(c)(4) and 501(c)(6); and social clubs (501(c)(7)). Ms. Kuhn also advises individuals and corporate entities with regard to foreign and domestic tax issues, along with related business issues including complex litigation in federal and state courts. She is an expert witness and advisor regarding various tax issues, including nonprofit board governance. Ms. Kuhn is a member of the Murdock Inn of Court and a Board member of the Women’s Bar Association of the District of Columbia. She also serves as co-chair of the firm’s Tax Practice and Exempt-Organization Practice. Prior to joining Shulman Rogers, she was Chair of the Tax Practice at Jackson & Campbell and Of Counsel with a D.C. law firm specializing in federal tax matters. Ms. Kuhn also served with the IRS for ten years, primarily litigating before the United States Tax Court on behalf of the government, and previously served as an attorney-advisor at the United States Tax Court.
Jessica Ledingham
Attorney with Ledingham Law, LLC, in Frederick, MDMs. Ledingham’s practice centers around litigating in the U.S. Tax Court and Federal District Court, defending her clients during IRS and state examinations, and challenging IRS and state assessments, and penalties. Her representation includes those of a sensitive nature in connection with a risk of the allegation of tax fraud. Her practice includes representing her clients on collection matters such as offers-in-compromise, lien releases, installment agreements, innocent spouse petitions, and FBAR voluntary disclosures. Additionally, she has successfully represented her client in Maryland property tax appeals, Maryland State audits, and Washington D.C. refund suits. She is also experienced in obtaining and defending tax-exempt status for public and private non-profits. Prior to starting Ledingham Law, Ms. Ledingham worked for Willkie Farr Gallagher, LLP, and PricewaterhouseCoopers in New York, NY. Additionally, she received her Tax LL.M. (Master of Laws) from the Georgetown University Law Center and clerked for the Honorable Ronald Lee Buch of the United States Tax Court.
Michael Safko
Attorney at Crepeau Mourges, in Hanover, MDMr. Safko’s practice focuses on tax controversy, business litigation, and trusts and states. Prior to specializing in taxes, he worked in litigation handling professional malpractice and family law cases, as well as taking leadership positions with for-profit organizations and nonprofits recognized under Section 501(c)(3). This experience has provided him with a wide perspective on the many facets of tax law and the ethical pitfalls that so often entrap professionals in various fields. He is dedicated to continuing education in order stay at the forefront of the constantly evolving landscape of taxes. He earned his Bachelor of Science in Business Administration and Juris Doctor from the University of Baltimore. He is an active member of the Maryland State and Anne Arundel County Bar Associations and is licensed to practice in the State of Maryland, the United States District Court for the District of Maryland, and the United States Tax Court.
Jeremy Vaida
Partner with Stein Sperling, in Rockville, MDMr. Vaida brings a breadth of public and private sector experience to bear as he provides practical and thorough legal advice in the areas of tax and business. He has facilitated transactions across a wide variety of industries, including health, construction, government contracting, telecom and more. Mr. Vaida is adept at handling some of the most vexing tax issues facing taxpayers today, such as conservation easements, captive insurance, clean energy credits, and multi-state nexus and apportionment. As a member of Stein Sperling’s nationally recognized tax litigation team, he provides expert representation before the IRS and state taxing authorities. He defends taxpayers from the initial audit all the way through to Tax Court, when necessary. Mr. Vaida tailored approach ensures taxpayers always receive advice that suits their specific situation. Whether it be through an installment agreement, Offer in Compromise, or another collection alternative, he ensures taxpayers secure an agreement that works for them.