What's happening
Writing a plain-English summary… Track this bill to get it by email.
Why it matters
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Sponsors
No co-sponsors yet.
History
- Signed chap.242
- Delivered to governor
- Returned to assembly
- Passed senateVote 59–0
- 3rd reading cal.563
- Substituted for S5710A
- Referred to finance
- Delivered to senate
- Passed assembly
- Amended on third reading (t) 8556a
- Ordered to third reading cal.608
- Returned to assembly
Show 9 earlier actions
- Died in senate
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.447
- Rules report cal.447
- Reported
- Reported referred to rules
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to the definition of tax return preparer
Senate Floor Calendar · Sponsor Carl Kruger
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:A8556A
Title of bill
An act to amend the tax law, in relation to the definition of a tax return preparer
Purpose or general idea of bill
This bill will make a technical correction in the definition of "tax return preparer" in new Tax Law section 32 subdivision 1 paragraph 14, as enacted by Chapter 159 of 2009 (Budget Bill A.159-B/S.59-B).
Summary of specific provisions
This bill would amend paragraph 14 of subdivision 1 of Tax Law section 32 to exclude attorneys, public accountants, and certified public accountants and firms thereof from the definition of "tax return prepar- er" for purposes of registration of tax preparers under section 32.
Justification
The definition of "tax return preparer" in Tax Law section 32 inadvert- ently results in an inconsistency between Tax Law section 32 and Educa- tion Law section 7406-a, with respect to registration of out-of-state CPAs who prepare New York tax returns. Education Law section 7406-a authorizes out-of-state CPAs to perform tax services (a non-attest service) in New York. An out-of-state CPA who performs non-attest services in New York (i.e. preparing a New York tax return in person, by mail, telephone or other electronic means) I automatically consents to the jurisdiction, rules and disciplinary authority of the Board of Regents, and to the regulations of the Commissioner of Education.
The memorandum of support for Budget Bill A.159-B/S.59-B (Chapter 159 of 2009) asserts that the tax preparer registration provisions in Tax Law section 32 "represent a first effort to establish communication between tax preparers and OTP, thereby setting the stage for future cooperative development of standards to enhance the quality of tax preparation services in New York State." While this justification is applicable to non-licensed tax preparers, it fails to recognize that CPAs licensed in the united States must comply with professional standards for tax prepa- ration; are educated in taxation and examined in taxation under the Uniform CPA examination (one of the four sections of the CPA exam is exclusively in taxation) i and that the CPA profession has maintained long-standing communication with Department of Taxation and Finance.
Prior legislative history
This is a new bill.
Fiscal implications
None.
Effective date
This act shall, take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.