S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4612

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 15, 2013
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Consumer Protection

AN ACT to amend the general business law, in relation  to  notifications
  required by tax preparers

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivisions (b) and (d) of  section  372  of  the  general
business  law,  subdivision  (b)  as  amended by section 35 of part A of
chapter 62 of the laws of 2011 and subdivision (d) as amended by section
6 of part VV of chapter 59 of the laws of 2009, are amended to  read  as
follows:
  (b)  The  department shall, in accordance with regulations promulgated
by the commissioner of taxation and finance, produce and make  available
to  taxpayers and tax preparers an informational flier regarding consum-
ers' rights and laws concerning tax preparers to be called  a  "consumer
bill  of  rights  regarding tax preparers". The department shall consult
with the department of state,  to  enhance  distribution  of  fliers  to
consumers.  The flier shall also be made available on the department and
the  department of state's internet site AND ON THE INTERNET SITE OF ANY
TAX PREPARER WHO  OFFERS  ONLINE  INCOME  TAX  PREPARATIONS  AND  FILING
SERVICES  FOR  NEW  YORK  STATE TAXPAYERS, and shall contain information
including, but not limited to, the following:
  (1) postings required by state and federal laws, such as price posting
and posting of qualifications;
  (2) explanations of some of the commonly offered services and industry
jargon, such as preparation of short and  long  federal  forms,  refund,
electronic  filing,  express  mail,  direct deposit, refund anticipation
check, refund anticipation loan, quick, instant, rapid, fast,  fee,  and
interest;
  (3) basic information on what a tax preparer is and is not required to
do  for  a  consumer,  such  as  the preparer's responsibility to sign a

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10188-01-3
              

S. 4612                             2

return, that a tax preparer may not be required to accompany a  consumer
to  an  audit  but  the company may have a voluntary policy to accompany
consumers to audits; [and]
  (4) INFORMATION REGARDING THE FREE TAX ASSISTANCE PROGRAM; AND
  (5)  the  telephone  numbers  of  the  department  for information and
complaints.
  The flier shall be in a form which is easily reproducible by photocopy
machine.
  (d) A copy of the consumer bill  of  rights  regarding  tax  preparers
shall be provided to individuals or businesses on request to the depart-
ment,  and  shall  be  sent  by  the  department  no  later than October
fifteenth of each year to each tax preparer [who has been found to be in
violation of this subdivision or any other  provision  of  this  section
within  the  previous  calendar year] SUBJECT TO THIS SECTION.  Each tax
preparer subject to this section shall obtain a current consumer's  bill
of  rights  regarding  tax  preparers  from  the  department  and  shall
reproduce it so that it is clear and legible.   As of January  first  of
each  year,  each  tax  preparer  shall  give  to each customer, free of
charge, a current, legible copy of the consumer's bill of rights regard-
ing tax preparers prior to any discussion with the customer.  Each  such
tax  preparer  shall  also  verbally  direct  the consumer to review the
consumer bill of rights regarding tax preparers  and  shall  answer  any
questions the consumer may have about its contents.
  S 2. This act shall take effect immediately.