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NY A08556
Bill
Status
Passed
7/30/2010
Primary Sponsor
Herman Farrell
Click for details
AI Summary
- Amends Tax Law Section 32 to modify the definition of "tax return preparer" by removing "enrolled agents" from the exclusion category that previously exempted them from regulation
- Enrolled agents and their employees are now treated the same as other tax return preparers, requiring them to comply with tax return preparer regulations
- Maintains existing exclusions for attorneys, public accountants, certified public accountants, and their employees when preparing returns under professional supervision
- Retains exemptions for volunteer tax preparers and employees whose sole responsibility is preparing returns for their own employer business or partnership
- Takes effect immediately upon enactment
Legislative Description
Relates to the definition of tax return preparer; enrolled agents.
Last Action
signed chap.242
7/30/2010
Committee Referrals
Finance5/26/2010
Rules6/18/2009
Rules6/17/2009
Ways and Means5/28/2009
Full Bill Text
No bill text available