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First Substitute H.B. 190
Representative Gordon E. Snow proposes the following substitute bill:
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INDIVIDUAL INCOME TAX - ELECTRONIC
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FILING REQUIREMENTS
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2005 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Stephen D. Clark
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LONG TITLE
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General Description:
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This bill modifies the Individual Income Tax Act relating to filing returns.
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Highlighted Provisions:
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This bill:
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. defines terms;
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. requires an income tax return preparer to file returns required to be filed under the
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Individual Income Tax Act using scan technology or by electronic means under
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certain circumstances;
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. provides exceptions to the requirement to file returns using scan technology or by
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electronic means; and
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. grants rulemaking authority to the State Tax Commission.
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Monies Appropriated in this Bill:
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None
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Other Special Clauses:
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This bill has retrospective operation to January 1, 2005.
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Utah Code Sections Affected:
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ENACTS:
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59-10-514.1, Utah Code Annotated 1953
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-10-514.1
is enacted to read:
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59-10-514.1. Definitions -- Requirement to file returns using scan technology or by
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electronic means -- Exceptions -- Waiver.
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(1) As used in this section:
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(a) (i) "electronic" means using a technology other than scan technology; and
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(ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
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commission may make rules defining "technology";
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(b) (i) except as provided in Subsection (1)(b)(ii), "income tax return preparer" means
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an individual that prepares for compensation a return required to be filed by this chapter;
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(ii) notwithstanding Subsection (1)(b)(i), "income tax return preparer" does not include
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an individual who:
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(A) performs only one or more of the following relating to a return required to be filed
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by this chapter:
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(I) types the return;
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(II) reproduces the return; or
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(III) performs an action similar to Subsection (1)(b)(ii)(A)(I) or (II) as determined by
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the commission by rule, made in accordance with Title 63, Chapter 46a, Utah Administrative
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Rulemaking Act; or
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(B) prepares a return required to be filed by this chapter:
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(I) of the individual's employer or an officer or employee of the employer if the
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individual is regularly and continuously employed by that employer;
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(II) of any person if that individual is a fiduciary for that person; or
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(III) for a taxpayer in response to a tax order issued to that taxpayer;
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(c) "prepare" means to prepare a substantial portion or more of a return required to be
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filed by this chapter;
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(d) (i) except as provided in Subsection (1)(d)(ii), "qualifying return" means a return
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required to be filed by this chapter for any taxable year that begins on or after the January 1
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described in Subsection (2)(c)(i); and
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(ii) notwithstanding Subsection (1)(d)(i), "qualifying return" does not include:
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(A) an amended return; or
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(B) (I) a return filed for any taxable year that begins before the first day of the current
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taxable year; and
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(II) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
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the commission may make rules defining "current taxable year"; and
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(e) (i) "scan technology" means technology that:
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(A) allows a return to be scanned; and
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(B) is approved by the commission; and
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(ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
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commission may by rule specify what types of technology constitute scan technology.
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(2) (a) Subject to Subsections (2)(b) and (c) and except as provided in Subsection (3),
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an income tax return preparer shall file all qualifying returns using scan technology or by
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electronic means if the income tax return preparer prepares in any calendar year beginning on
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or after January 1, 2005, a total of 101 or more returns required to be filed by this chapter.
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(b) (i) For purposes of Subsection (2)(a), if two or more income tax return preparers are
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affiliated with the same establishment, the total number of returns required to be filed by this
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chapter that are prepared in a calendar year beginning on or after January 1, 2005, by all of the
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income tax return preparers that are affiliated with that establishment shall be included in
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determining whether an income tax return preparer prepares in a calendar year beginning on or
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after January 1, 2005, a total of 101 or more returns required to be filed by this chapter.
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(ii) For purposes of Subsection (2)(b)(i), in accordance with Title 63, Chapter 46a,
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Utah Administrative Rulemaking Act, the commission may by rule determine the
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circumstances under which two or more income tax return preparers are affiliated with the
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same establishment.
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(c) If an income tax return preparer is required by this Subsection (2) to file all
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qualifying returns using scan technology or by electronic means, the income tax return preparer
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shall file those qualifying returns using scan technology or by electronic means:
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(i) beginning on January 1 of the first calendar year immediately following the day on
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which the income tax return preparer meets the requirements of this Subsection (2); and
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(ii) for all calendar years after the calendar year described in Subsection (2)(c)(i).
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(3) Notwithstanding Subsection (2), an income tax return preparer is not required to
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file a qualifying return using scan technology or by electronic means if:
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(a) a schedule required to be attached to the qualifying return cannot be filed using scan
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technology or by electronic means;
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(b) the taxpayer for which the qualifying return is prepared requests in writing that the
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income tax return preparer not file the qualifying return using scan technology or by electronic
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means; or
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(c) subject to Subsection (4), the commission waives for one or more qualifying returns
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filed by the income tax return preparer the requirement imposed by this section to file the
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qualifying returns using scan technology or by electronic means.
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(4) (a) For purposes of Subsection (3)(c), the commission may waive for one or more
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qualifying returns filed by an income tax return preparer the requirement imposed by this
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section to file the qualifying returns using scan technology or by electronic means if the income
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tax return preparer demonstrates to the commission that it would be an undue hardship to file
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the qualifying returns using scan technology or by electronic means.
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(b) For purposes of Subsection (4)(a) and in accordance with Title 63, Chapter 46a,
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Utah Administrative Rulemaking Act, the commission shall by rule define the circumstances
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that constitute an undue hardship to file a qualifying return using scan technology or by
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electronic means.
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Section 2. Retrospective operation.
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This bill has retrospective operation to January 1, 2005.
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