Bill > S1538

This bill aims to improve tax administration processes in the Commonwealth. It makes several key changes: 1. It requires tax return preparers to comply with due diligence requirements, including completion of a form similar to the IRS Form 8867, when determining eligibility for or the amount of certain tax credits. 2. It mandates that tax notices provided to taxpayers include clear reasoning for any denials of abatement or intent to assess, as well as information about the taxpayer's options under the law. 3. It requires the Department of Revenue to provide in-person assistance at regional offices at least twice a month, and to evaluate and report annually on the personnel needed to carry out this requirement. 4. It requires the Commissioner of Revenue to adopt or amend rules and regulations related to the due diligence requirements for tax return preparers by December 31, 2015.

Budget and Finance

https://malegislature.gov/Bills/190/S1538