Legislation

Title: Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
Sponsored by: The Speaker (By Request - Office of the Comptroller)
Status: Approved by the Governor - Chapter 731
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring the State Board of Individual Tax Preparers to publish on the Board's website a certain code of ethics and rules of professional conduct by January 1, 2026; requiring the Board to notify the Comptroller and the Field Enforcement Bureau of a violation within 5 business days after the Board determines that the violation has occurred; granting certain employees of the Bureau certain powers, duties, and responsibilities for enforcing laws pertaining to income tax preparation; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Education, Energy, and the Environment; Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0675

Bill File Type: Regular

Effective Date(s): October 1, 2024

History

Legislation History
Chamber House Calendar Date 1/22/2024 Legislative Date 1/22/2024 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act) Proceedings
Chamber House Calendar Date 1/24/2024 Legislative Date 1/24/2024 Action Hearing 2/08 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/27/2024 Legislative Date 2/27/2024 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/28/2024 Legislative Date 2/24/2024 Action Favorable with Amendments {753128/1 Adopted Proceedings 34 Click to view Recorded Media
Chamber House Calendar Date 2/28/2024 Legislative Date 2/24/2024 Action Second Reading Passed with Amendments Proceedings 34 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act) Proceedings
Chamber House Calendar Date 3/01/2024 Legislative Date 2/26/2024 Action Third Reading Passed (133-0) Proceedings 36 Click to view Recorded Media
Chamber Senate Calendar Date 3/04/2024 Legislative Date 2/21/2024 Action Referred Education, Energy, and the Environment Budget and Taxation Proceedings 37 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Education, Energy, and the Environment Proceedings Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2024 Legislative Date 4/03/2024 Action Favorable Report by Education, Energy, and the Environment Proceedings
Chamber Senate Calendar Date 4/03/2024 Legislative Date 3/17/2024 Action Favorable Adopted Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2024 Legislative Date 3/17/2024 Action Second Reading Passed Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2024 Legislative Date 3/19/2024 Action Third Reading Passed (47-0) Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/04/2024 Legislative Date 3/23/2024 Action Returned Passed Proceedings 62 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/16/2024 Legislative Date 5/16/2024 Action Approved by the Governor - Chapter 731 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/22/2024	1/22/2024	First Reading Ways and Means
			Text - First - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
House	1/24/2024	1/24/2024	Hearing 2/08 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/27/2024	2/27/2024	Favorable with Amendments Report by Ways and Means
House	2/28/2024	2/24/2024	Favorable with Amendments {753128/1 Adopted	34 Click to view Recorded Media
House	2/28/2024	2/24/2024	Second Reading Passed with Amendments	34 Click to view Recorded Media
			Text - Third - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
House	3/01/2024	2/26/2024	Third Reading Passed (133-0)	36 Click to view Recorded Media
Senate	3/04/2024	2/21/2024	Referred Education, Energy, and the Environment Budget and Taxation	37 Click to view Recorded Media
			Vote - Senate - Committee - Education, Energy, and the Environment	Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/03/2024	4/03/2024	Favorable Report by Education, Energy, and the Environment
Senate	4/03/2024	3/17/2024	Favorable Adopted	62 Click to view Recorded Media
Senate	4/03/2024	3/17/2024	Second Reading Passed	62 Click to view Recorded Media
Senate	4/04/2024	3/19/2024	Third Reading Passed (47-0)	64 Click to view Recorded Media
House	4/04/2024	3/23/2024	Returned Passed	62 Click to view Recorded Media
Post Passage	5/16/2024	5/16/2024	Approved by the Governor - Chapter 731
			Text - Chapter - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)

File Code

Subjects

Statutes