2009 Regular Session

SENATE BILL 96

File Code: Taxes - Income
Sponsored By:
Chair, Budget and Taxation Committee (By Request - Departmental - Comptroller) and Senator Jones (Chair, Joint Committee on the Management of Public Funds)
Entitled:
Income Tax - Mandatory Income Tax Return Preparer Requirements

Synopsis:

Requiring electronic filing of individual income tax returns prepared by income tax return preparers who prepare more than a specified volume of original individual income tax returns for compensation; defining "income tax return preparer" and "qualified return"; exempting specified income tax returns; authorizing the Comptroller to grant waivers based on specified circumstances; providing penalties for a violation of the Act; and applying the Act to taxable years beginning after December 31, 2008.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
10/22
Pre-filed
1/14
First Reading Budget and Taxation
Hearing 1/28 at 1:00 p.m.
3/16
Favorable with Amendments Report by Budget and Taxation
3/17
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/19
Third Reading Passed (36-8)
4/3
Returned Passed
House Action
3/20
First Reading Ways and Means
3/25
Hearing 4/2 at 1:00 p.m.
4/3
Favorable Report by Ways and Means
3/30
Favorable Report Adopted
Second Reading Passed
3/31
Third Reading Passed (135-0)
Action after passage in Senate and House
5/19
Vetoed by the Governor (Duplicative)

Sponsored by:

Budget and Taxation Committee, Chair
Comptroller
Senator Verna L. Jones, District 44
Management of Public Funds, Joint Committee on the

Bill indexed under the following Subjects:

Comptroller
Electronic Government
Income Tax
Penalties
Tax Preparers

Bill affects the following Statutes:

Tax - General
( 10-824 , 13-717 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments (Displayed in PDF Format):
Senate
Number: 149339/01     Offered on: March 17, 2009   at: 11:20 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
March 19, 2009: Third Reading Passed (36-8)
House
March 31, 2009: Third Reading Passed (135-0)