2019 Senate Bill 269 ↩

House Roll Call 159: Passed

To mandate that tax returns or refund claims prepared by a paid tax preparer must be signed by the paid tax preparer and bear the preparer’s tax identification number, subject to a $50 civil fine for each failure to do so, up to a maximum of $25,000 for a company that employs many tax preparers who miss this step. Also, to prohibit a tax preparer from preparing a return that understates a taxpayer's liability due to recklessness or unreasonable assumptions, and require preparers to give a customer a copy of the return, sign a return, and meet a number of other specified best practice/due diligence type actions.