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.