HB528: relative to electronic filing of state tax returns.

HB 528-FN - AS INTRODUCED

2021 SESSION

21-0656

10/05

HOUSE BILL 528-FN

AN ACT relative to electronic filing of state tax returns.

SPONSORS: Rep. Gunski, Hills. 6; Rep. Alexander Jr., Hills. 6

COMMITTEE: Ways and Means

ANALYSIS

This bill requires a tax return preparer for more than 25 different taxpayers to electronically file state tax returns.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

21-0656

10/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty One

AN ACT relative to electronic filing of state tax returns.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Section; Department of Revenue Administration; Electronic Filing of Tax Returns. Amend RSA 21-J by inserting after section 13-a the following new section:

21-J:13-b Electronic Filing of Tax Returns; When Required.

I. A tax return preparer shall be required to electronically file tax returns, according to rules adopted under RSA 541-A by the commissioner, if the tax preparer:

(a) Prepared at least one authorized tax document for more than 25 different taxpayers during calendar year; and

(b) Will use tax software to prepare one or more authorized tax documents in the calendar year.

II. For purposes of this section,"tax return preparer" means a person who prepares any New Hampshire state return or claim for refund for compensation, or who receives compensation for returns or claims for refund prepared by people that the tax return preparer employs or engages.

III. The requirement for electronic filing applies to tax return preparers located within and outside New Hampshire.

2 Effective Date. This act shall take effect 60 days after its passage.

LBA

21-0656

12/30/20

HB 528-FN- FISCAL NOTE

AS INTRODUCED

AN ACT relative to electronic filing of state tax returns.

FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None

Estimated Increase / (Decrease)

STATE:

FY 2021

FY 2022

FY 2023

FY 2024

Appropriation

$0

$0

$0

$0

Revenue

$0

Indeterminable

Indeterminable

Indeterminable

Expenditures

$0

Indeterminable

Indeterminable

Indeterminable

Funding Source:

[ X ] General [ ] Education [ ] Highway [ ] Other

METHODOLOGY:

This bill requires a tax return preparer to electronically file tax returns, if the tax preparer:

(1) Prepared at least one authorized tax document for more than 25 different taxpayers during calendar year; and

(2) Will use tax software to prepare one or more authorized tax documents in the calendar year.

The Department of Revenue Administration states it is unable to determine whether the bill will impact revenues. The bill may affect the Department's workload but it is unable to determine overall impact on expenditures. Additional staff resources may be needed to approve software vendor requests to participate in the e-file program but fewer resources may be needed to process paper documents.

It is assumed this bill would be effective July 1, 2021.

AGENCIES CONTACTED:

Department of Revenue Administration