Fabio
69 lines
4.5 KiB
Markdown
69 lines
4.5 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES."
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description: "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."
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jurisdiction: "us/states/de"
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legislature: "Delaware General Assembly"
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session: "149"
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identifier: "HB 426"
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citation: "Delaware HB 426 (149)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["John Walsh", "Trey Charles Paradee"]
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version_count: 1
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action_count: 9
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vote_count: 2
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first_action: "2018-06-19"
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last_action: "2018-08-28"
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source: "openstates"
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source_identifier: "ocd-bill/baedf947-909c-4e5b-b9a8-0f9cd05a7eb7"
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source_url: "https://legis.delaware.gov/BillDetail?LegislationId=26896"
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source_hash: "c5696ec74750dd62a66e6bf8a803e04859963ef0d7533f59791f070e79875653"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-de"]
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---
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# Delaware HB 426 (149) — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Bill Text** (committee substitute) — [source](https://legis.delaware.gov/json/BillDetail/GenerateHtmlDocument?legislationId=26896&legislationTypeId=6&docTypeId=2&legislationName=HS1)
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## Votes
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- SM — **39–0** (pass) · lower
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- SM — **19–2** (pass) · upper
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## Sponsors
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- John Walsh — primary (person)
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- Trey Charles Paradee — primary (person)
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- Stephen Smyk — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-06-19** Adopted in lieu of the original bill HB 426, and Assigned to Revenue & Finance Committee in House `introduction, referral-committee`
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- **2018-06-20** Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 7 On Its Merits `committee-passage-favorable, committee-passage`
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- **2018-06-26** Amendment HA 1 to HS 1 - Introduced and Placed With Bill `amendment-introduction`
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- **2018-06-26** Amendment HA 1 to HS 1 - Passed In House by Voice Vote `amendment-passage`
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- **2018-06-26** Passed By House. Votes: 39 YES 2 ABSENT `passage`
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- **2018-06-26** Assigned to Finance Committee in Senate `introduction, referral-committee`
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- **2018-06-28** Reported Out of Committee (Finance) in Senate with 4 On Its Merits `committee-passage`
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- **2018-07-01** Passed By Senate. Votes: 19 YES 2 NO `passage`
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- **2018-08-28** Signed by Governor `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/baedf947-909c-4e5b-b9a8-0f9cd05a7eb7`. Confidence: reported (aggregated from official Delaware legislature records).
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