Delaware House Bill 426 (Prior Session Legislation)

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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.

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

Sen. Charles Paradee [D]

Sen. Jack Walsh [D]

Rep. Stephen Smyk [R]

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]

Date	Chamber	Action
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

Type	Source
Summary	http://legis.delaware.gov/BillDetail?LegislationId=26896
Text	http://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=26713&legislationTypeId=1&docTypeId=2&legislationName=HB426
Text	http://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=26896&legislationTypeId=6&docTypeId=2&legislationName=HS1
Text	http://legis.delaware.gov/json/BillDetail/GenerateHtmlDocumentEngrossment?engrossmentId=13269&docTypeId=6
Roll Call	http://legis.delaware.gov/json/RollCall/GetRollCallVoteByRollCallId#30049
Roll Call	http://legis.delaware.gov/json/RollCall/GetRollCallVoteByRollCallId#30267