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2018 SESSION
HB 788 Tax return preparers; requirement that paid preparers use identification numbers, civil penalty.
Introduced by: Mark L. Keam | all patrons ... notes | add to my profiles
SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)
Requirements that paid tax return preparers use identification numbers; civil penalty. Directs the Department of Taxation (the Department) to require paid tax return preparers to provide their federal Preparer Tax Identification Number (PTIN) when preparing or assisting in preparing tax returns. The bill authorizes the Department to bar or suspend tax return preparers for repeated failure to provide their PTIN and imposes a civil penalty of $50 for each failure to provide a PTIN, not to exceed $25,000 per year. The bill requires the Department to promulgate regulations for using the PTIN as an oversight mechanism to identify patterns of fraud. In addition, the bill directs the Department to establish information-sharing protocols with the Internal Revenue Service and authorizes the Department to establish similar protocols with other states.
FULL TEXT
- 01/09/18 House: Prefiled and ordered printed; offered 01/10/18 18102441D pdf | impact statement
- 02/19/18 House: Bill text as passed House and Senate (HB788ER) pdf | impact statement
- 03/05/18 House: Reenrolled bill text (HB788ER2) pdf
- 03/05/18 Governor: Acts of Assembly Chapter text (CHAP0150) pdf
AMENDMENTS
HISTORY
- 01/09/18 House: Prefiled and ordered printed; offered 01/10/18 18102441D
- 01/09/18 House: Referred to Committee on Finance
- 01/23/18 House: Assigned Finance sub: Subcommittee #2
- 01/24/18 House: Subcommittee recommends reporting (7-Y 0-N)
- 01/29/18 House: Reported from Finance (22-Y 0-N)
- 01/31/18 House: Read first time
- 02/01/18 House: Read second time and engrossed
- 02/02/18 House: Read third time and passed House BLOCK VOTE (98-Y 0-N)
- 02/02/18 House: VOTE: BLOCK VOTE PASSAGE (98-Y 0-N)
- 02/05/18 Senate: Constitutional reading dispensed
- 02/05/18 Senate: Referred to Committee on Finance
- 02/14/18 Senate: Reported from Finance (15-Y 0-N)
- 02/15/18 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/16/18 Senate: Read third time
- 02/16/18 Senate: Passed Senate (38-Y 0-N)
- 02/19/18 House: Enrolled
- 02/19/18 House: Bill text as passed House and Senate (HB788ER)
- 02/19/18 House: Signed by Speaker
- 02/21/18 Senate: Signed by President
- 02/28/18 House: Governor's recommendation received by House
- 03/02/18 House: House concurred in Governor's recommendation (97-Y 0-N)
- 03/02/18 House: VOTE: ADOPTION (97-Y 0-N)
- 03/05/18 Senate: Senate concurred in Governor's recommendation (39-Y 0-N)
- 03/05/18 Governor: Governor's recommendation adopted
- 03/05/18 Senate: Reenrolled
- 03/05/18 House: Reenrolled bill text (HB788ER2)
- 03/05/18 House: Signed by Speaker as reenrolled
- 03/05/18 Senate: Signed by President as reenrolled
- 03/05/18 Governor: Approved by Governor-Chapter 150 (effective 7/1/18)
- 03/05/18 Governor: Acts of Assembly Chapter text (CHAP0150)