Bill > S1491

This bill aims to improve tax administration processes in the Commonwealth by requiring tax return preparers to demonstrate due diligence when determining eligibility for tax credits, using a form similar to the IRS's Form 8867, and ensuring that any notices sent to taxpayers or their designees clearly explain denials of abatement or intent to assess, along with available options. Additionally, the bill mandates that the Department of Revenue provide at least two days of in-person assistance per month at specific regional offices and requires an annual evaluation and report on personnel needs for this service. The Commissioner of Revenue is also directed to adopt or amend relevant rules and regulations by December 31, 2015.