HSB 147

Topics:Jobs & workers

Same legislation: HF 590

Write your legislators about itWhat changed before it passed

Official bill page Lobbyist declarations One-pager to print

Where it is now

Done: IntroducedMarch 4, 2019
Done: SubcommitteeFebruary 11, 2019
Done: House committeeFebruary 26, 2019
Done: Passes the HouseMarch 21, 2019
Done: Senate committeeApril 2, 2019
Done: Passes the SenateApril 24, 201950–0
Done: To the GovernorMay 2, 2019
Done: Signed into lawMay 16, 2019

HF 590 became law → The same legislation passed as HF 590, so this version was set aside. Go to HF 590 What’s a funnel?

What’s in it

This bill relates to tax return preparers. On or after January 1, 2020, the bill requires all tax return preparers to include the tax return preparer’s federally issued preparer tax identification number (PTIN) on any tax return or refund claim prepared by the tax return preparer and filed under Code chapter 422, which governs the Iowa individual and corporate income taxes and franchise taxes. The bill defines “tax return preparer” to generally include individuals who prepare 10 or more Iowa tax returns or refund claims in a calendar year.

Read the full explanation

A certified or licensed accountant, a licensed attorney, certain fiduciaries, employees who prepare tax returns of their employers, and other employees are excluded from the definition. If a tax return preparer fails to include the preparer’s PTIN on any tax return or claim for refund, the preparer shall be subject to a civil penalty in the amount of $50 for each violation, unless the tax return preparer shows that the failure was reasonable under the circumstances and not willful or reckless conduct. The bill specifies that a tax return preparer may be temporarily or permanently enjoined from preparing Iowa tax returns or refund claims if the court finds that injunctive relief is necessary to prevent the recurrence of certain conduct. Beginning January 1, 2020, and every year thereafter, a tax return preparer shall complete a minimum of 15 hours of continuing education courses on subject matters prescribed by the department of revenue, including two hours of continuing education on professional ethics.

Full bill text · What changed before it passed¹

House subcommittee

Named February 11, 2019. On February 18, 2019 it recommended passage.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Creates§421.62 §421.63 §421.64

How the Code works²

Lobbying

2 for · 0 against · 9 undecided · Who →

Family tree

Study bill

HSB 147Cleared committee

88th General Assembly

HF 590Became law