republic-os/legislation/us/states/va/2018/hb-788.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	Tax return preparers; requirements that paid preparers use identification numbers, civil penalty.	Directs the Department of Taxation (the Department) to require paid tax return preparers to provide their federal Preparer Tax Identification Number (PTIN) when preparing or assisting in preparing tax returns. The bill authorizes the Department to bar or suspend tax return preparers for repeated failure to provide their PTIN and imposes a civil penalty of $50 for each failure to provide a PTIN, not to exceed $25,000 per year. The bill requires the Department to promulgate regulations for using the PTIN as an oversight mechanism to identify patterns of fraud. In addition, the bill directs the Department to establish information-sharing protocols with the Internal Revenue Service and authorizes the Department to establish similar protocols with other states.	us/states/va	Virginia General Assembly	2018	HB 788	Virginia HB 788 (2018)	bill	Taxation	enacted	Mark L. Keam	3	18	8	2018-01-09	2018-03-05	openstates	ocd-bill/1d4caf82-ec5b-4b00-87e2-42eaf7801e83	http://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+HB788	59e696eeca849df7281a7bf45662305e82e7e2261b89dffde5a2a2532e4f42d8	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 788 (2018) — Tax return preparers; requirements that paid preparers use identification numbers, civil penalty.

Directs the Department of Taxation (the Department) to require paid tax return preparers to provide their federal Preparer Tax Identification Number (PTIN) when preparing or assisting in preparing tax returns. The bill authorizes the Department to bar or suspend tax return preparers for repeated failure to provide their PTIN and imposes a civil penalty of $50 for each failure to provide a PTIN, not to exceed $25,000 per year. The bill requires the Department to promulgate regulations for using the PTIN as an oversight mechanism to identify patterns of fraud. In addition, the bill directs the Department to establish information-sharing protocols with the Internal Revenue Service and authorizes the Department to establish similar protocols with other states.

Version chain

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

1. House: Bill text as passed House and Senate (HB788ER) (committee substitute) — source
2. House: Prefiled and ordered printed; offered 01/10/18 18102441D (committee substitute) — source
3. House: Reenrolled bill text (HB788ER2) (committee substitute) — source

Votes

• Constitutional reading dispensed — 40–0 (pass) · legislature
• Reported from Finance — 22–0 (pass) · legislature
• Reported from Finance — 15–0 (pass) · legislature
• Passed Senate — 38–0 (pass) · legislature
• Senate concurred in Governor's recommendation — 39–0 (pass) · legislature
• House concurred in Governor's recommendation — 97–0 (pass) · legislature
• Read third time and passed House BLOCK VOTE — 98–0 (pass) · legislature
• Subcommittee recommends reporting — 7–0 (pass) · legislature

Sponsors

• Mark L. Keam — primary (person)

Timeline

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

• 2018-01-09 Prefiled and ordered printed; offered 01/10/18 18102441D introduction
• 2018-01-09 Referred to Committee on Finance referral-committee
• 2018-01-23 Assigned Finance sub: Subcommittee #2 referral-committee
• 2018-01-31 Read first time reading-1
• 2018-02-01 Read second time and engrossed reading-2
• 2018-02-02 Read third time and passed House BLOCK VOTE (98-Y 0-N) passage, reading-3
• 2018-02-05 Constitutional reading dispensed
• 2018-02-05 Referred to Committee on Finance referral-committee
• 2018-02-16 Read third time reading-3
• 2018-02-19 Enrolled
• 2018-02-28 Governor's recommendation received by House
• 2018-03-02 House concurred in Governor's recommendation (97-Y 0-N)
• 2018-03-05 Governor's recommendation adopted
• 2018-03-05 Reenrolled
• 2018-03-05 Reenrolled bill text (HB788ER2)
• 2018-03-05 Signed by Speaker as reenrolled
• 2018-03-05 Signed by President as reenrolled
• 2018-03-05 Approved by Governor-Chapter 150 (effective 7/1/18) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1d4caf82-ec5b-4b00-87e2-42eaf7801e83. Confidence: reported (aggregated from official Virginia legislature records).