2009 Regular Session

HOUSE BILL 810

CHAPTER NUMBER: 422
File Code: Taxes - Income
Sponsored By:
Delegate Heller (Chair, Joint Committee on the Management of Public Funds) and Delegates Elmore, Howard, and Levy
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; authorizing the Comptroller to grant waivers based on specified circumstances; applying the Act to tax years after 2008; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
House Action
2/11
First Reading Ways and Means
2/16
Hearing 3/12 at 1:00 p.m.
3/23
Favorable with Amendments Report by Ways and Means
3/21
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/22
Third Reading Passed (138-0)
4/5
Returned Passed
Senate Action
3/26
First Reading Budget and Taxation
3/30
Hearing 4/1 at 1:00 p.m.
4/9
Favorable Report by Budget and Taxation
4/5
Favorable Report Adopted
Second Reading Passed
4/6
Third Reading Passed (39-8)
Action after passage in House and Senate
5/7
Approved by the Governor
- Chapter 422

Sponsored by:

Delegate Henry B. Heller, District 19
Delegate D. Page Elmore, District 38A
Delegate Carolyn J. B. Howard, District 24
Delegate Murray D. Levy, District 28
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, Chapter
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments (Displayed in PDF Format):
House
Number: 925161/01     Offered on: March 24, 2009   at: 11:13 a.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
March 22, 2009: Third Reading Passed (138-0)
Senate
April 6, 2009: Third Reading Passed (39-8)