l9n/ Mississippi

2010 Regular Session

Senate Bill 3076

Income tax; revise the penalty for grossly negligent preparation of a return.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 2, 2010. The 2010 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-7-87, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PENALTY FOR GROSSLY NEGLIGENT PREPARATION OF AN INCOME TAX RETURN BY A PREPARER MAY BE IMPOSED FOR EACH RETURN THAT A PREPARER SO PREPARES; TO PROVIDE THAT PAID PREPARERS WHO ARE ASSESSED A PENALTY FOR THE GROSSLY NEGLIGENT PREPARATION OF RETURNS SHALL BE LIABLE FOR AN ADDITIONAL PENALTY IF HE FAILS TO LEGIBLY SIGN EACH RETURN AND INCLUDE HIS FEDERAL EMPLOYER IDENTIFICATION NUMBER OR PREPARER TAX IDENTIFICATION NUMBER ISSUED BY THE INTERNAL REVENUE SERVICE; TO AUTHORIZE THE COMMISSIONER OF REVENUE TO MAKE ASSESSMENTS AGAINST AND EFFECT COLLECTION FROM PERSONS WHO ARE SUBJECTED TO CERTAIN PENALTIES IN THE SAME MANNER THAT IS PROVIDED FOR THE ASSESSMENT AND COLLECTION OF INCOME TAXES; TO AMEND SECTION 27-7-83, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF REVENUE TO MAKE AVAILABLE INFORMATION NECESSARY FOR THE ADMINISTRATION AND ENFORCEMENT OF SECTION 27-7-87; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

Its course

January 18 to March 2, 2010, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action6 actions on 6 days

In the SenateJan 18 to Feb 316 days

FinanceJan 18 to Jan 2810 days

In the House of RepresentativesFeb 3 to Mar 2 · stopped27 days

Ways and MeansFeb 9 to Mar 2 · stopped21 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the Senate Jan 18 – Feb 3

  1. Jan 18Referred to the Senate committee on Finance
  2. Jan 28Reported from committee in the Senate: title sufficient, do pass
  3. Feb 3Passed the Senate

In the House of Representatives Feb 4 – Mar 2

  1. Feb 4Sent to the House
  2. Feb 9Referred to the House committee on Ways and Means
  3. Mar 2Died in committee in the House
All 6 actions, as published
  1. Jan 18Referred To FinanceSenate
  2. Jan 28Title Suff Do PassSenate
  3. Feb 3PassedSenate
  4. Feb 4Transmitted To HouseSenate
  5. Feb 9Referred To Ways and MeansHouse of Representatives
  6. Mar 2Died In CommitteeHouse of Representatives