Bill

Bill > A3771


NJ A3771

NJ A3771
Prohibits tax preparation software companies from charging fee for electronically filing State tax returns.


summary

Introduced
02/22/2024
In Committee
02/22/2024
Crossed Over
Passed
Dead
01/12/2026

Introduced Session

2024-2025 Regular Session

Bill Summary

This bill prohibits tax preparation software companies from charging a fee for the electronic filing of State tax returns. Tax preparation software includes any computer program intended for tax return preparation, such as an off-the-shelf software program loaded onto a taxpayer's computer or an online tax preparation application. A violation of the bill's provisions is punishable by a civil penalty of $500 for a first offense and $1,000 for any subsequent offense, which may be collected and enforced by the Director of the Division of Consumer Affairs in the Department of Law and Public Safety in a summary proceeding pursuant to the "Penalty Enforcement Law of 1999." This bill applies to taxable years beginning or after January 1, 2022. This bill is modeled after legislation enacted in New York in 2010.

AI Summary

This bill prohibits tax preparation software companies from charging a fee for the electronic filing of state tax returns. It defines key terms such as "electronic filing," "taxpayer," and "tax preparation software company." The bill imposes civil penalties of $500 for a first offense and $1,000 for subsequent offenses, which can be collected and enforced by the Director of the Division of Consumer Affairs. The bill applies to taxable years beginning on or after January 1, 2022, and is modeled after legislation enacted in New York in 2010.

Committee Categories

Business and Industry

Sponsors (2)

Last Action

Introduced, Referred to Assembly Consumer Affairs Committee (on 02/22/2024)

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