Proyectos de ley › 88.ª Asamblea General
HSB 147
Temas:Jobs & workers
La misma legislación: HF 590
Dónde está ahora
- Hecho: Presentado4 de marzo de 2019
- Hecho: Subcomité11 de febrero de 2019
- Hecho: Comité de la Cámara26 de febrero de 2019
- Hecho: Lo aprueba la Cámara21 de marzo de 2019
- Hecho: Comité del Senado2 de abril de 2019
- Hecho: Lo aprueba el Senado24 de abril de 201950–0
- Hecho: A gobernador(a)2 de mayo de 2019
- Hecho: Firmado como ley16 de mayo de 2019
HF 590 se hizo ley → La misma legislación se aprobó como HF 590, así que esta versión se dejó de lado. Ir a HF 590 ¿Qué es el embudo (funnel)?
Qué contiene
La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.
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.
Lea la explicación completa
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.
Texto completo del proyecto (en inglés) · Qué cambió antes de aprobarse1
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
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
2 a favor · 0 en contra · 9 indecisos · Quiénes →
Family tree
Study bill
88th General Assembly