Bill

Bill > H3066


MA H3066

To eliminate contingency fee auditors


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

For legislation to eliminate contingency fee auditors by state agencies and constitutional offices. State Administration and Regulatory Oversight.

AI Summary

This bill aims to eliminate the use of contingency fee auditors by state agencies and constitutional offices. The key provisions are: 1. The Department of Revenue, State Treasurer, and other state agencies are prohibited from contracting with or employing any person, agent, or firm who is compensated based on the amount of tax, interest, or penalty assessed against or collected from a taxpayer. 2. The Department of Revenue, State Treasurer, or other state agencies cannot compensate a person or firm on a contingent fee basis or any other similar method that may impair the independence of a local municipal assessor. 3. The Department of Revenue, State Treasurer, and other state agencies are expressly prohibited from contracting with or employing any person, agent, or firm on a contingent fee basis or any other similar method that may impair an auditor's independence. 4. The Department of Revenue, State Treasurer, and other state agencies cannot use a tax expert for determining a taxpayer's liability or defending the state's position during a dispute, if the expert is compensated on a contingent fee basis or any other similar method. 5. Regulations authorizing the use of contingency-based contracts by state agencies or constitutional officers will be repealed. The bill aims to ensure the independence and objectivity of tax audits and assessments by prohibiting the use of contingency fee arrangements.

Committee Categories

Government Affairs

Sponsors (3)

Last Action

Accompanied a study order, see H4675 (on 06/10/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/H3066
BillText https://malegislature.gov/Bills/193/H3066.pdf
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