S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         5710

                              2009-2010 Regular Sessions

                                   I N  S E N A T E

                                     May 29, 2009
                                      ___________

       Introduced  by  Sen.  KRUGER -- read twice and ordered printed, and when
         printed to be committed to the Committee on Finance

       AN ACT to amend the tax law, in relation to those persons excluded  from
         the definition of tax return preparers

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. Paragraph 14 of subdivision (a) of section 32  of  the  tax
    2  law, as added by section 2 of part VV of chapter 59 of the laws of 2009,
    3  is amended to read as follows:
    4    (14) "Tax return preparer" means an individual who prepares a substan-
    5  tial  portion of any return for compensation. Enrolled agents or employ-
    6  ees of a tax return preparer or  a  commercial  tax  return  preparation
    7  business who prepare returns for clients of that preparer or preparation
    8  business, as applicable, and partners who prepare returns for clients of
    9  a  partnership  engaged in a commercial tax return preparation business,
   10  are all "tax return preparers" for purposes of  this  section.  Excluded
   11  from  the  definition  of  "tax  return  preparer" are attorneys, public
   12  accountants, and certified public accountants, [who are registered  with
   13  or licensed by the state,] and employees OF AN ATTORNEY, PUBLIC ACCOUNT-
   14  ANT,  CERTIFIED  PUBLIC  ACCOUNTANT,  OR  FIRM THEREOF preparing returns
   15  under the supervision  of  such  attorneys,  public  accountants,  [and]
   16  certified public accountants OR FIRMS THEREOF.  Also excluded are volun-
   17  teer tax preparers, employees of a business or partners in a partnership
   18  whose  job responsibilities include preparation of only the business' or
   19  partnership's returns, and employees of  a  tax  return  preparer  or  a
   20  commercial tax return preparation business who provides only clerical or
   21  other comparable services.
   22    S 2. This act shall take effect immediately.


        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14036-01-9