05RS HB102

HB102

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HB 102/FN (BR 316) - B. Farmer

     AN ACT relating to tax collection and administration and making an appropriation therefor.
     Create new sections of KRS Chapter 141 to define terms; require income tax return preparers who prepare more than 100 individual income tax returns a year to file those returns electronically; provide for a waiver of electronic filing by the taxpayer; impose a $10 filing fee on the preparer for each acceptable return not filed electronically; provide that the fee shall be retained by the Revenue Cabinet to offset the cost of processing paper returns; impose penalties against return preparers who do not obtain and retain waivers for acceptable returns not filed electronically; require the cabinet to promulgate administrative regulations to implement the electronic filing requirements and keep pace with technological advances.

     Jan 4-introduced in House
     Jan 6-to Appropriations and Revenue (H)
     Feb 4-posted in committee


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