HB 2280 Summary

• Requires electronic filing of tax returns and reports for various tax types administered by the Department of Revenue, with filing deadlines established for different tax categories beginning December 31, 2019 or when electronic systems are established, whichever is later.

• Establishes tiered thresholds for mandatory electronic payment of taxes, phased in from 2019 through 2021, starting at $20,000 annual liability and reducing to $500 or more by 2021 for most business taxes.

• Allows taxpayers to request annual waivers from electronic filing and payment requirements if they lack computers, internet access, or other worthy circumstances approved by the director.

• Increases the bad check fee from $25 to $50 and modifies criminal penalties for tax fraud violations, including allowing first-time violations of certain felonies to be designated as class 1 misdemeanors.

• Provides an enhanced accounting credit of 1.2% of tax due (up to $12,000 annually) for taxpayers who file using electronic programs, compared to 1% for paper filers (capped at $10,000).