Legislation

Title: Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
Sponsored by: The President (By Request - Office of the Comptroller)
Status: Approved by the Governor - Chapter 732
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring the State Board of Individual Tax Preparers, on or before January 1, 2026, to publish on the Board's website a certain code of ethics and certain rules of professional conduct; requiring the Board to notify the Field Enforcement Bureau of the Comptroller's Office of a certain 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:: Education, Energy, and the Environment Click to view Recorded Media; Budget and Taxation

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0452

Bill File Type: Regular

Effective Date(s): October 1, 2024

History

Legislation History
Chamber Senate Calendar Date 1/29/2024 Legislative Date 1/29/2024 Action First Reading Education, Energy, and the Environment and Budget and Taxation 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 Senate Calendar Date 2/08/2024 Legislative Date 2/08/2024 Action Hearing 2/15 at 1:00 p.m. (Education, Energy, and the Environment) Proceedings
Chamber Senate Calendar Date 2/12/2024 Legislative Date 2/12/2024 Action Hearing canceled (Education, Energy, and the Environment) Proceedings
Chamber Senate Calendar Date 2/12/2024 Legislative Date 2/12/2024 Action Hearing 2/16 at 9:00 a.m. (Education, Energy, and the Environment) Proceedings
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 3/14/2024 Legislative Date 3/14/2024 Action Favorable with Amendments Report by Education, Energy, and the Environment Proceedings
Chamber Senate Calendar Date 3/14/2024 Legislative Date 2/29/2024 Action Favorable with Amendments {273824/1 Adopted Proceedings 45 Click to view Recorded Media
Chamber Senate Calendar Date 3/14/2024 Legislative Date 2/29/2024 Action Second Reading Passed with Amendments Proceedings 45 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 Senate Calendar Date 3/15/2024 Legislative Date 3/03/2024 Action Third Reading Passed (45-0) Proceedings 48 Click to view Recorded Media
Chamber House Calendar Date 3/16/2024 Legislative Date 3/07/2024 Action Referred Ways and Means Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/18/2024 Legislative Date 3/18/2024 Action Hearing 3/28 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/19/2024 Legislative Date 3/19/2024 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/19/2024 Legislative Date 3/19/2024 Action Hearing 3/28 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/28/2024 Legislative Date 3/28/2024 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/28/2024 Legislative Date 3/28/2024 Action Hearing 3/28 at 12:00 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 4/01/2024 Legislative Date 4/01/2024 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/01/2024 Legislative Date 3/17/2024 Action Favorable Adopted Second Reading Passed Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/03/2024 Legislative Date 3/21/2024 Action Third Reading Passed (136-0) Proceedings 60 Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2024 Legislative Date 3/19/2024 Action Returned Passed Proceedings 64 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/16/2024 Legislative Date 5/16/2024 Action Approved by the Governor - Chapter 732 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
Senate	1/29/2024	1/29/2024	First Reading Education, Energy, and the Environment and Budget and Taxation
			Text - First - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
Senate	2/08/2024	2/08/2024	Hearing 2/15 at 1:00 p.m. (Education, Energy, and the Environment)
Senate	2/12/2024	2/12/2024	Hearing canceled (Education, Energy, and the Environment)
Senate	2/12/2024	2/12/2024	Hearing 2/16 at 9:00 a.m. (Education, Energy, and the Environment)
			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	3/14/2024	3/14/2024	Favorable with Amendments Report by Education, Energy, and the Environment
Senate	3/14/2024	2/29/2024	Favorable with Amendments {273824/1 Adopted	45 Click to view Recorded Media
Senate	3/14/2024	2/29/2024	Second Reading Passed with Amendments	45 Click to view Recorded Media
			Text - Third - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)
Senate	3/15/2024	3/03/2024	Third Reading Passed (45-0)	48 Click to view Recorded Media
House	3/16/2024	3/07/2024	Referred Ways and Means	46 Click to view Recorded Media
House	3/18/2024	3/18/2024	Hearing 3/28 at 1:00 p.m.
House	3/19/2024	3/19/2024	Hearing canceled
House	3/19/2024	3/19/2024	Hearing 3/28 at 1:00 p.m.
House	3/28/2024	3/28/2024	Hearing canceled
House	3/28/2024	3/28/2024	Hearing 3/28 at 12:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/01/2024	4/01/2024	Favorable Report by Ways and Means
House	4/01/2024	3/17/2024	Favorable Adopted Second Reading Passed	56 Click to view Recorded Media
House	4/03/2024	3/21/2024	Third Reading Passed (136-0)	60 Click to view Recorded Media
Senate	4/04/2024	3/19/2024	Returned Passed	64 Click to view Recorded Media
Post Passage	5/16/2024	5/16/2024	Approved by the Governor - Chapter 732
			Text - Chapter - Individual Tax Preparers - Code of Ethics, Notification of Actions, Enforcement, and Penalties (Stop Scam Tax Preparers Act)

File Code

Subjects

Statutes