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Who cares
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Sponsors
2 Co-sponsors
History
- Referred to investigations and government operations
- Referred to rules
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.
Defines enrolled agents and excludes them from the definition of tax return preparer
In Assembly Committee · Ways And Means · Sponsor David McDonough
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to excluding enrolled agents from the definition of tax return preparer
Purpose
To exclude enrolled agents from the definition of a tax return preparer.
Summary of provisions
Section 1. Amends paragraph 14 of subdivision (a) of section 32 of the tax law, as added by section 2 of part VV of chapter 59 of the laws of 2009 to exclude enrolled agents and employees under the supervision of enrolled agents from the definition of a "tax return preparer."
Section 2. Effective date.
Justification
Enrolled agents are licensed by the United States Treasury and are under the jurisdiction of the rules of the Treasury Department's Circular 230. In order to keep their enrolled status, Enrolled agents must take continuing education credits, an annual two hour course in ethics and be totally compliant with their tax responsibilities. They are registered with the Internal Revenue Service who has jurisdiction over their license.
Enrolled agents, already have a recognized status with New York State as they are included with attorneys, CPA's and public accountants on the New York State Power of Attorney (included). Enrolled agents also have status to represent taxpayers before the New York State Tax Tribunal.
Legislative history
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.