Bill Text: NY S05856 | 2009-2010 | General Assembly | Introduced

---

Bill Title: Defines enrolled agents from the definition of tax return preparer.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05856 Detail]

Download: New_York-2009-S05856-Introduced.html

---

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5856
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                     June 12, 2009
                                      ___________
       Introduced  by  Sen.  HANNON -- read twice and ordered printed, and when
         printed to be committed to the Committee on Rules
       AN ACT to amend the tax law, in relation to  excluding  enrolled  agents
         from the definition of tax return preparer
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph 14 of subdivision (a) of section 32  of  the  tax
    2  law, as added by section 2 of part VV of chapter 59 of the laws of 2009,
    3  is amended to read as follows:
    4    (14) "Tax return preparer" means an individual who prepares a substan-
    5  tial portion of any return for compensation. [Enrolled agents or employ-
    6  ees] EMPLOYEES of a tax return preparer or a commercial tax return prep-
    7  aration  business  who  prepare  returns for clients of that preparer or
    8  preparation business, as applicable, and partners  who  prepare  returns
    9  for clients of a partnership engaged in a commercial tax return prepara-
   10  tion  business,  are  all  "tax  return  preparers" for purposes of this
   11  section. Excluded from the  definition  of  "tax  return  preparer"  are
   12  attorneys, public accountants, and certified public accountants, who are
   13  registered  with  or  licensed  by  the  state,  and employees preparing
   14  returns under the supervision of such attorneys, public accountants, and
   15  certified public accountants.  Also excluded are volunteer  tax  prepar-
   16  ers,  employees  of  a  business  or partners in a partnership whose job
   17  responsibilities include preparation of only the business'  or  partner-
   18  ship's returns, [and] employees of a tax return preparer or a commercial
   19  tax  return  preparation  business  who  provides only clerical or other
   20  comparable services, AND ENROLLED AGENTS.
   21    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11878-03-9