HB 528-FN - AS INTRODUCED
2021 SESSION
21-0656
10/05
HOUSE BILL 528-FN
AN ACT relative to electronic filing of state tax returns.
SPONSORS: Rep. Gunski, Hills. 6; Rep. Alexander Jr., Hills. 6
COMMITTEE: Ways and Means
-----------------------------------------------------------------
ANALYSIS
This bill requires a tax return preparer for more than 25 different taxpayers to electronically file state tax returns.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
21-0656
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to electronic filing of state tax returns.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Section; Department of Revenue Administration; Electronic Filing of Tax Returns. Amend RSA 21-J by inserting after section 13-a the following new section:
21-J:13-b Electronic Filing of Tax Returns; When Required.
I. A tax return preparer shall be required to electronically file tax returns, according to rules adopted under RSA 541-A by the commissioner, if the tax preparer:
(a) Prepared at least one authorized tax document for more than 25 different taxpayers during calendar year; and
(b) Will use tax software to prepare one or more authorized tax documents in the calendar year.
II. For purposes of this section,"tax return preparer" means a person who prepares any New Hampshire state return or claim for refund for compensation, or who receives compensation for returns or claims for refund prepared by people that the tax return preparer employs or engages.
III. The requirement for electronic filing applies to tax return preparers located within and outside New Hampshire.
2 Effective Date. This act shall take effect 60 days after its passage.
21-0656
12/30/20
HB 528-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to electronic filing of state tax returns.
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
|
| |||
| Estimated Increase / (Decrease) | |||
STATE: | FY 2021 | FY 2022 | FY 2023 | FY 2024 |
Appropriation | $0 | $0 | $0 | $0 |
Revenue | $0 | Indeterminable | Indeterminable | Indeterminable |
Expenditures | $0 | Indeterminable | Indeterminable | Indeterminable |
Funding Source: | [ X ] General [ ] Education [ ] Highway [ ] Other | |||
METHODOLOGY:
This bill requires a tax return preparer to electronically file tax returns, if the tax preparer:
(1) Prepared at least one authorized tax document for more than 25 different taxpayers during calendar year; and
(2) Will use tax software to prepare one or more authorized tax documents in the calendar year.
The Department of Revenue Administration states it is unable to determine whether the bill will impact revenues. The bill may affect the Department's workload but it is unable to determine overall impact on expenditures. Additional staff resources may be needed to approve software vendor requests to participate in the e-file program but fewer resources may be needed to process paper documents.
It is assumed this bill would be effective July 1, 2021.
AGENCIES CONTACTED:
Department of Revenue Administration
| Date | Body | Type |
|---|---|---|
| Feb. 4, 2021 | House | Hearing |
| Feb. 10, 2021 | House | Exec Session |
| House | Hearing | |
| House | Floor Vote | |
| Feb. 4, 2021 | House | Hearing |
| Feb. 10, 2021 | House | Exec Session |
Feb. 24, 2021: Inexpedient to Legislate: MA VV 02/24/2021 HJ 3 P. 21
Feb. 24, 2021: Inexpedient to Legislate: MA VV 02/24/2021 HJ 3 P. 21
: Committee Report: Inexpedient to Legislate (Vote 23-0; CC) HC 12
Feb. 17, 2021: Committee Report: Inexpedient to Legislate (Vote 23-0; CC) HC 12
Feb. 4, 2021: Public Hearing: 020421 09:00 am Members of the public may attend using the following links: 1. To join the webinar: https://www.zoom.us/j/95843569442 2. Or Telephone: Dial (for higher quality, dial a number based on your current location): 1-929-205-6099 3. Webinar ID: 958 4356 9442 The following email will be monitored throughout the meeting by someone who can assist with and alert the committee to any technical issues: hcs@leg.state.nh.us or call (603-271-3600).
Feb. 4, 2021: Full Committee Work Session: 02/10/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/99928276230 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 10, 2021: Full Committee Work Session: 02/10/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/99928276230 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Feb. 4, 2021: Public Hearing: 02/04/2021 09:30 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/95843569442 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Jan. 27, 2021: Public Hearing: 02/04/2021 09:30 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/95843569442 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
Jan. 12, 2021: Introduced (in recess of) 01/06/2021 and referred to Ways and Means HJ 2 P. 52
Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Ways and Means HJ 2 P. 52