Bill > S1658

This bill aims to improve tax administration processes in the Commonwealth. It proposes several key changes: 1. Requiring tax return preparers to comply with due diligence requirements, including completing a form modeled after the IRS Form 8867, to determine eligibility for and the amount of certain tax credits. 2. Requiring the Department of Revenue to provide taxpayers and their designees with clear reasoning for denying abatement requests or intent to assess taxes, as well as information on the available options under the law. 3. Mandating the Department of Revenue to provide in-person assistance for field audits at regional offices at least two days per month, and to evaluate and report annually on the personnel needs to carry out this requirement. 4. Directing the Commissioner of Revenue to adopt or amend rules and regulations related to the due diligence requirements for tax return preparers by December 31, 2017.

Budget and Finance

https://malegislature.gov/Bills/190/S1658