Virginia House Bill 788 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on March 5 2018 - 100% progression
Action: 2018-03-05 - Governor: Acts of Assembly Chapter text (CHAP0150)
Text: Latest bill text (Chaptered) [HTML]

Requirements that paid tax return preparers use identification numbers; civil penalty. Directs the Department of Taxation (the Department) to require paid tax return preparers to provide their federal Preparer Tax Identification Number (PTIN) when preparing or assisting in preparing tax returns. The bill authorizes the Department to bar or suspend tax return preparers for repeated failure to provide their PTIN and imposes a civil penalty of $50 for each failure to provide a PTIN, not to exceed $25,000 per year. The bill requires the Department to promulgate regulations for using the PTIN as an oversight mechanism to identify patterns of fraud. In addition, the bill directs the Department to establish information-sharing protocols with the Internal Revenue Service and authorizes the Department to establish similar protocols with other states.

Tax return preparers; requirement that paid preparers use identification numbers, civil penalty.

Del. Mark Keam [D]

2018-03-05 - Senate - Senate: Senate concurred in Governor's recommendation (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2018-03-02 - House - House: VOTE: ADOPTION (97-Y 0-N) (Y: 97 N: 0 NV: 3 Abs: 0) [PASS]
2018-02-16 - Senate - Senate: Passed Senate (38-Y 0-N) (Y: 38 N: 0 NV: 2 Abs: 0) [PASS]
2018-02-15 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2018-02-14 - Senate - Senate: Reported from Finance (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2018-02-02 - House - House: VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (Y: 98 N: 0 NV: 2 Abs: 0) [PASS]
2018-01-29 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2018-01-24 - House - House: Subcommittee recommends reporting (7-Y 0-N) (Y: 7 N: 0 NV: 1 Abs: 0) [PASS]

Date	Chamber	Action
2018-03-05		Governor: Acts of Assembly Chapter text (CHAP0150)
2018-03-05		Governor: Approved by Governor-Chapter 150 (effective 7/1/18)
2018-03-05	Senate	Signed by President as reenrolled
2018-03-05	House	Signed by Speaker as reenrolled
2018-03-05	House	Reenrolled bill text (HB788ER2)
2018-03-05	Senate	Reenrolled
2018-03-05		Governor: Governor's recommendation adopted
2018-03-05	Senate	Senate concurred in Governor's recommendation (39-Y 0-N)
2018-03-02	House	VOTE: ADOPTION (97-Y 0-N)
2018-03-02	House	House concurred in Governor's recommendation (97-Y 0-N)
2018-02-28	House	Governor's recommendation received by House
2018-02-21	Senate	Signed by President
2018-02-19	House	Signed by Speaker
2018-02-19	House	Bill text as passed House and Senate (HB788ER)
2018-02-19	House	Enrolled
2018-02-16	Senate	Passed Senate (38-Y 0-N)
2018-02-16	Senate	Read third time
2018-02-15	Senate	Constitutional reading dispensed (40-Y 0-N)
2018-02-14	Senate	Reported from Finance (15-Y 0-N)
2018-02-05	Senate	Referred to Committee on Finance
2018-02-05	Senate	Constitutional reading dispensed
2018-02-02	House	VOTE: BLOCK VOTE PASSAGE (98-Y 0-N)
2018-02-02	House	Read third time and passed House BLOCK VOTE (98-Y 0-N)
2018-02-01	House	Read second time and engrossed
2018-01-31	House	Read first time
2018-01-29	House	Reported from Finance (22-Y 0-N)
2018-01-24	House	Subcommittee recommends reporting (7-Y 0-N)
2018-01-23	House	Assigned Finance sub: Subcommittee #2
2018-01-09	House	Referred to Committee on Finance
2018-01-09	House	Prefiled and ordered printed; offered 01/10/18 18102441D

Chapter	Article	Section	Citation Type	Statute Text
58	1	348.2	(n/a)	See Bill Text
58	1	348.3	(n/a)	See Bill Text
58	1	348.4	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+HB788
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788ER+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788ER2+hil
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+CHAP0150+hil
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+H1002V0001+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+H10V0025+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+HV0254+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+S05V0260+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+SV0533HB0788+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+SV0538HB0788+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+HV1248+HB0788
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?181+vot+SV0884HB0788+HB0788