Senate Bill S5856

2009-2010 Legislative Session

Defines enrolled agents and excludes them from the definition of tax return preparer

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-S5856 (ACTIVE) - Details

See Assembly Version of this Bill:
A8595
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง32, Tax L

2009-S5856 (ACTIVE) - Summary

Defines enrolled agents and excludes them from the definition of tax return preparer.

2009-S5856 (ACTIVE) - Sponsor Memo

2009-S5856 (ACTIVE) - Bill Text download pdf 

                            
                    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:

  Section 1. Paragraph 14 of subdivision (a) of section 32  of  the  tax
law, as added by section 2 of part VV of chapter 59 of the laws of 2009,
is amended to read as follows:
  (14) "Tax return preparer" means an individual who prepares a substan-
tial portion of any return for compensation. [Enrolled agents or employ-
ees] EMPLOYEES of a tax return preparer or a commercial tax return prep-
aration  business  who  prepare  returns for clients of that preparer or
preparation business, as applicable, and partners  who  prepare  returns
for clients of a partnership engaged in a commercial tax return prepara-
tion  business,  are  all  "tax  return  preparers" for purposes of this
section. Excluded from the  definition  of  "tax  return  preparer"  are
attorneys, public accountants, and certified public accountants, who are
registered  with  or  licensed  by  the  state,  and employees preparing
returns under the supervision of such attorneys, public accountants, and
certified public accountants.  Also excluded are volunteer  tax  prepar-
ers,  employees  of  a  business  or partners in a partnership whose job
responsibilities include preparation of only the business'  or  partner-
ship's returns, [and] employees of a tax return preparer or a commercial
tax  return  preparation  business  who  provides only clerical or other
comparable services, AND ENROLLED AGENTS.
  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

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