republic-os/legislation/us/states/de/149/hb-426.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.	This Act requires paid tax preparers to sign any tax return or refund they file and be subject to a $50 civil penalty for any violation with a maximum penalty of $25,000 in any calendar year. The Act also permits a court of competent jurisdiction to enjoin any paid tax preparer from understating a tax payer’s liability or taking an unreasonable position. The Act also permits a court to enjoin a paid tax preparer from, where required, failing to furnish a copy of a return or claim for refund, failing to sign a return or claim for refund, failing to furnish an identifying number, failing to retain a copy of the return, failing to be diligent or failing to correct information. The Act also permits an injunction if the paid tax preparer negotiates a check without permission, engages in any criminal conduct, guarantees payment of any specific tax refund amount, or engages in any other fraudulent or deceptive conduct.	us/states/de	Delaware General Assembly	149	HB 426	Delaware HB 426 (149)	bill		enacted	John Walsh Trey Charles Paradee	1	9	2	2018-06-19	2018-08-28	openstates	ocd-bill/baedf947-909c-4e5b-b9a8-0f9cd05a7eb7	https://legis.delaware.gov/BillDetail?LegislationId=26896	c5696ec74750dd62a66e6bf8a803e04859963ef0d7533f59791f070e79875653	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-de

Delaware HB 426 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.

This Act requires paid tax preparers to sign any tax return or refund they file and be subject to a $50 civil penalty for any violation with a maximum penalty of $25,000 in any calendar year. The Act also permits a court of competent jurisdiction to enjoin any paid tax preparer from understating a tax payer’s liability or taking an unreasonable position. The Act also permits a court to enjoin a paid tax preparer from, where required, failing to furnish a copy of a return or claim for refund, failing to sign a return or claim for refund, failing to furnish an identifying number, failing to retain a copy of the return, failing to be diligent or failing to correct information. The Act also permits an injunction if the paid tax preparer negotiates a check without permission, engages in any criminal conduct, guarantees payment of any specific tax refund amount, or engages in any other fraudulent or deceptive conduct.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Bill Text (committee substitute) — source

Votes

• SM — 39–0 (pass) · lower
• SM — 19–2 (pass) · upper

Sponsors

• John Walsh — primary (person)
• Trey Charles Paradee — primary (person)
• Stephen Smyk — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2018-06-19 Adopted in lieu of the original bill HB 426, and Assigned to Revenue & Finance Committee in House introduction, referral-committee
• 2018-06-20 Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 7 On Its Merits committee-passage-favorable, committee-passage
• 2018-06-26 Amendment HA 1 to HS 1 - Introduced and Placed With Bill amendment-introduction
• 2018-06-26 Amendment HA 1 to HS 1 - Passed In House by Voice Vote amendment-passage
• 2018-06-26 Passed By House. Votes: 39 YES 2 ABSENT passage
• 2018-06-26 Assigned to Finance Committee in Senate introduction, referral-committee
• 2018-06-28 Reported Out of Committee (Finance) in Senate with 4 On Its Merits committee-passage
• 2018-07-01 Passed By Senate. Votes: 19 YES 2 NO passage
• 2018-08-28 Signed by Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/baedf947-909c-4e5b-b9a8-0f9cd05a7eb7. Confidence: reported (aggregated from official Delaware legislature records).