Fabio
84 lines
5.1 KiB
Markdown
84 lines
5.1 KiB
Markdown
---
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type: "Bill"
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title: "Tax return preparers; requirements that paid preparers use identification numbers, civil penalty."
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description: "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."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2018"
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identifier: "HB 788"
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citation: "Virginia HB 788 (2018)"
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classification: ["bill"]
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subjects: ["Taxation"]
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status: "enacted"
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primary_sponsors: ["Mark L. Keam"]
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version_count: 3
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action_count: 18
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vote_count: 8
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first_action: "2018-01-09"
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last_action: "2018-03-05"
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source: "openstates"
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source_identifier: "ocd-bill/1d4caf82-ec5b-4b00-87e2-42eaf7801e83"
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source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?181+sum+HB788"
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source_hash: "59e696eeca849df7281a7bf45662305e82e7e2261b89dffde5a2a2532e4f42d8"
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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-va"]
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---
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# Virginia HB 788 (2018) — Tax return preparers; requirements that paid preparers use identification numbers, civil penalty.
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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.
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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. **House: Bill text as passed House and Senate (HB788ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788ER)
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2. **House: Prefiled and ordered printed; offered 01/10/18 18102441D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788)
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3. **House: Reenrolled bill text (HB788ER2)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?181+ful+HB788ER2)
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## Votes
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- Constitutional reading dispensed — **40–0** (pass) · legislature
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- Reported from Finance — **22–0** (pass) · legislature
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- Reported from Finance — **15–0** (pass) · legislature
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- Passed Senate — **38–0** (pass) · legislature
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- Senate concurred in Governor's recommendation — **39–0** (pass) · legislature
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- House concurred in Governor's recommendation — **97–0** (pass) · legislature
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- Read third time and passed House BLOCK VOTE — **98–0** (pass) · legislature
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- Subcommittee recommends reporting — **7–0** (pass) · legislature
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## Sponsors
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- Mark L. Keam — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-01-09** Prefiled and ordered printed; offered 01/10/18 18102441D `introduction`
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- **2018-01-09** Referred to Committee on Finance `referral-committee`
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- **2018-01-23** Assigned Finance sub: Subcommittee #2 `referral-committee`
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- **2018-01-31** Read first time `reading-1`
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- **2018-02-01** Read second time and engrossed `reading-2`
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- **2018-02-02** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
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- **2018-02-05** Constitutional reading dispensed
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- **2018-02-05** Referred to Committee on Finance `referral-committee`
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- **2018-02-16** Read third time `reading-3`
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- **2018-02-19** Enrolled
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- **2018-02-28** Governor's recommendation received by House
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- **2018-03-02** House concurred in Governor's recommendation (97-Y 0-N)
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- **2018-03-05** Governor's recommendation adopted
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- **2018-03-05** Reenrolled
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- **2018-03-05** Reenrolled bill text (HB788ER2)
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- **2018-03-05** Signed by Speaker as reenrolled
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- **2018-03-05** Signed by President as reenrolled
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- **2018-03-05** Approved by Governor-Chapter 150 (effective 7/1/18) `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/1d4caf82-ec5b-4b00-87e2-42eaf7801e83`. Confidence: reported (aggregated from official Virginia legislature records).
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