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
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.
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
)
- 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)