Bill Text: NY A08556 | 2009-2010 | General Assembly | Amended

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Bill Title: Relates to the definition of tax return preparer; enrolled agents.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2010-07-30 - signed chap.242 [A08556 Detail]

Download: New_York-2009-A08556-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        8556--A
                                                               Cal. No. 608
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                     May 28, 2009
                                      ___________
       Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
         tee on Ways and Means -- reported from committee, advanced to a  third
         reading,  amended  and  ordered  reprinted, retaining its place on the
         order of third reading
       AN ACT to amend the tax law, in relation to  the  definition  of  a  tax
         return preparer
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph 14 of subdivision (a) of section 32  of  the  tax
    2  law,  as  amended  by  section 1 of part F of chapter 503 of the laws of
    3  2009, is amended to read as follows:
    4    (14) "Tax return preparer" means an individual who prepares a substan-
    5  tial portion of any return for compensation. [Enrolled agents or employ-
    6  ees] EMPLOYEES of a tax return preparer or a commercial tax return prep-
    7  aration business who prepare returns for clients  of  that  preparer  or
    8  preparation  business,  as  applicable, and partners who prepare returns
    9  for clients of a partnership engaged in a commercial tax return prepara-
   10  tion business, are all "tax  return  preparers"  for  purposes  of  this
   11  section.  Excluded  from  the  definition  of  "tax return preparer" are
   12  attorneys, public accountants, ENROLLED  AGENTS,  and  certified  public
   13  accountants,  and  employees of an attorney, public accountant, ENROLLED
   14  AGENT, certified public accountant, or firm  thereof  preparing  returns
   15  under  the  supervision of such attorneys, public accountants, certified
   16  public accountants AND ENROLLED AGENTS or firms thereof.  Also  excluded
   17  are  volunteer  tax  preparers, employees of a business or partners in a
   18  partnership whose job responsibilities include preparation of  only  the
   19  business'  or  partnership's  returns,  and  employees  of  a tax return
   20  preparer or a commercial tax return preparation  business  who  provides
   21  only clerical or other comparable services.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14036-03-0