DE HB426 | 2017-2018 | 149th General Assembly

Status

Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on August 28 2018 - 100% progression
Action: 2018-08-28 - Signed by Governor
Text: Latest bill text (Engrossed) [HTML]

Summary

This Act requires paid tax preparers to sign any tax return or refund they file and be subject to a $50 civil penalty for any violation with a maximum penalty of $25,000 in any calendar year. The Act also permits a court of competent jurisdiction to enjoin any paid tax preparer from understating a tax payers liability or taking an unreasonable position. The Act also permits a court to enjoin a paid tax preparer from, where required, failing to furnish a copy of a return or claim for refund, failing to sign a return or claim for refund, failing to furnish an identifying number, failing to retain a copy of the return, failing to be diligent or failing to correct information. The Act also permits an injunction if the paid tax preparer negotiates a check without permission, engages in any criminal conduct, guarantees payment of any specific tax refund amount, or engages in any other fraudulent or deceptive conduct.

Tracking Information

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Title

An Act To Amend Title 30 Of The Delaware Code Relating To Taxes.

Sponsors


Roll Calls

2018-07-01 - Senate - Senate Third Reading (Y: 19 N: 2 NV: 0 Abs: 0) [PASS]
2018-06-26 - House - House Third Reading (Y: 39 N: 0 NV: 0 Abs: 2) [PASS]

History

DateChamberAction
2018-08-28 Signed by Governor
2018-07-01 Passed By Senate. Votes: 19 YES 2 NO
2018-06-28 Reported Out of Committee (Finance) in Senate with 4 On Its Merits
2018-06-26 Assigned to Finance Committee in Senate
2018-06-26 Passed By House. Votes: 39 YES 2 ABSENT
2018-06-26 Amendment HA 1 to HS 1 - Passed In House by Voice Vote
2018-06-26 Amendment HA 1 to HS 1 - Introduced and Placed With Bill
2018-06-20 Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 7 On Its Merits
2018-06-19 Adopted in lieu of the original bill HB 426, and Assigned to Revenue & Finance Committee in House

Delaware State Sources


Bill Comments

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