Bill > S1678

This bill aims to improve tax administration processes in the Commonwealth of Massachusetts. It has several key provisions: 1. It requires tax return preparers to comply with due diligence requirements, including completing a due diligence form similar to the IRS Form 8867, when determining eligibility for or the amount of the credit allowed under Section 6 of Chapter 62 of the Massachusetts General Laws. 2. It mandates that any notice authorized or required under Chapter 62C of the Massachusetts General Laws must be provided to the taxpayer and the taxpayer's designee, and must include clear reasoning for any denial of abatement or intent to assess, as well as the options available to the taxpayer. 3. It requires the Department of Revenue to provide in-person assistance at least twice a month at regional offices across the state, and to evaluate and report annually on the personnel needs to carry out these services. 4. It sets a deadline of December 31, 2015, for the Commissioner of Revenue to adopt or amend rules and regulations as required by Section 1 of the bill.

Budget and Finance

https://malegislature.gov/Bills/191/S1678