PRINTER'S NO. 981
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
771
Session of
2019
INTRODUCED BY BROWNE, MENSCH, BLAKE, KILLION, FONTANA AND
SCHWANK, JUNE 17, 2019
REFERRED TO FINANCE, JUNE 17, 2019
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, providing for paid tax
return preparers and required information on personal income
tax returns.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding a section to
read:
Section 336.3 . Paid Tax Return Preparers; Required
Information on Personal Income Tax Returns.--(a) For taxable
years beginning on or after January 1, 2020, the department
shall require that any personal income tax return prepared by a
paid tax return preparer shall be signed by the paid tax return
preparer and shall bear the paid tax return preparer's Internal
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Revenue Service preparer tax identification number.
(b) (1) The department may impose an administrative penalty
of fifty dollars ($50) on a paid tax return preparer each time
the paid tax return preparer fails to sign the return or fails
to provide the preparer's tax identification number, unless it
can be shown that the failure was due to reasonable cause and
not willful or reckless conduct.
(2) The maximum amount imposed on any individual paid tax
return preparer with respect to returns filed during any
calendar year shall not exceed twenty-five thousand dollars
($25,000) per paid tax return preparer.
(c) As used in this section:
"Paid tax return preparer" shall mean a person who prepares
for compensation, or employs one or more persons to prepare for
compensation, a personal income tax return required to be filed
under this act. Preparation of a substantial portion of any
personal income tax return shall be treated as if it were the
preparation of any personal income tax return. The term shall
not include:
(1) An individual licensed as a certified public accountant
under the act of May 26, 1947 (P.L.318, No.140), known as the
"CPA Law."
(2) An individual licensed as a certified public accountant
in another jurisdiction and practicing in this Commonwealth
under the "CPA Law."
(3) An individual employed by a firm licensed under the "CPA
Law" and who is preparing a return under the supervision of an
individual described in paragraph (1) or (2).
(4) An individual employed by a firm licensed in another
jurisdiction and practicing in this Commonwealth under the "CPA
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Law" and who is preparing a return under the supervision of an
individual described in paragraph (1) or (2).
(5) An individual designated by the Internal Revenue Service
as an enrolled agent.
(6) An individual admitted to practice law by a court of
record of this Commonwealth.
Section 2. This act shall take effect in 60 days.
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