Bill Text: NJ A1168 | 2020-2021 | Regular Session | Amended

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Bill Title: Prohibits tax preparation software companies from charging fee for electronically filing State tax returns.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2021-12-20 - Assembly Floor Amendment Passed (Johnson) [A1168 Detail]

Download: New_Jersey-2020-A1168-Amended.html

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[First Reprint]

ASSEMBLY, No. 1168

STATE OF NEW JERSEY

219th LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION

 

 

Sponsored by:

Assemblyman  ROY FREIMAN

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Assemblywoman  CAROL A. MURPHY

District 7 (Burlington)

Assemblyman  GORDON M. JOHNSON

District 37 (Bergen)

 

Co-Sponsored by:

Assemblyman Calabrese and Assemblywoman Reynolds-Jackson

 

 

 

 

SYNOPSIS

     Prohibits tax preparation software companies from charging fee for electronically filing State tax returns.

 

CURRENT VERSION OF TEXT

     As reported by the Assembly Consumer Affairs Committee on December 6, 2021, with amendments.

  

An Act prohibiting tax preparation software companies from charging a fee for electronically filing State tax returns and supplementing Title 56 of the Revised Statutes.

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

      1.   a.  As used in this act:

      "Director" means the Director of the Division of Taxation in the Department of Treasury. 

      "Electronic filing" means filing a tax document by the use of computer technology, including transmission through the internet.

      "Taxpayer" means any person owing or liable to pay any State tax or any person deemed by the director to be so owing or liable. 

      "Tax preparation software company" means a developer or vendor of any computer software program intended for tax return preparation purposes, including an off-the-shelf software program loaded onto a taxpayer's computer or an online tax preparation application. 

      "Tax return" means a tax document which the director has authorized to be filed electronically. 

      b.   It shall be an unlawful practice for a tax preparation software company to charge a taxpayer a fee for the electronic filing of a tax return. 

      c.   A violation of subsection b. of this section shall be an unlawful practice pursuant to P.L.1960, c.39 (C.56:8-1 et seq.)¹.¹

 

      2.   This act shall take effect ¹[immediately and apply to tax returns due]¹ on ¹[the first day of the fourth month beginning after the date of enactment] February 1, 2022¹.