DE HB426 | 2017-2018 | 149th General Assembly


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]


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

Register now for our free OneVote public service or GAITS Professional trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.


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


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]


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