HB 426 — AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO TAXES.
Last action — Signed by Governor
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced June 19, 2018. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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3 sponsors
2 primary, 1 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 D).
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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.
Bill Text
- Bill Text View text Current pdf
Action History
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Signed by Governor
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Passed By Senate. Votes: 19 YES 2 NO
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Reported Out of Committee (Finance) in Senate with 4 On Its Merits
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Assigned to Finance Committee in Senate
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Passed By House. Votes: 39 YES 2 ABSENT
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Amendment HA 1 to HS 1 - Passed In House by Voice Vote
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Amendment HA 1 to HS 1 - Introduced and Placed With Bill
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Reported Out of Committee (Revenue & Finance) in House with 1 Favorable, 7 On Its Merits
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Adopted in lieu of the original bill HB 426, and Assigned to Revenue & Finance Committee in House
Sponsors
- Trey Paradee · Primary
- John "Jack" Walsh · Primary
- Stephen Smyk · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 1 co-sponsors · 59 not signed on · 2 voted No
Sponsors (2)
- Trey Paradee Democratic
- John "Jack" Walsh Democratic
Co-sponsors (1)
Not signed on (59)
59 members have not signed on to this bill.
Show all 59 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 10 | 2 | 0 | 0 |
| Democratic | 5 | 0 | 0 | 0 |
| Republican | 4 | 0 | 0 | 0 |
| Total | 19 | 2 | 0 | 0 |
| % of votes cast | 90% | 10% | 0% | 0% |
How each member voted (21)
| Member | Party | Vote |
|---|---|---|
| Anthony Delcollo | — | Yea |
| Brian J. Bushweller | — | Yea |
| Bruce C. Ennis | — | Yea |
| Catherine Cloutier | — | Yea |
| Colin Bonini | — | Nay |
| David B. McBride | — | Yea |
| Ernesto B Lopez | — | Yea |
| F. Gary Simpson | — | Nay |
| Gregory F. Lavelle | — | Yea |
| Harris B. McDowell | — | Yea |
| Margaret Rose Henry | — | Yea |
| Robert Marshall | — | Yea |
| Bryan Townsend | Democratic | Yea |
| David P. Sokola | Democratic | Yea |
| John "Jack" Walsh | Democratic | Yea |
| Nicole Poore | Democratic | Yea |
| Stephanie L. Hansen | Democratic | Yea |
| Brian Pettyjohn | Republican | Yea |
| Bryant L. Richardson | Republican | Yea |
| Dave G. Lawson | Republican | Yea |
| Gerald W. Hocker | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 24 | 0 | 0 | 1 |
| Democratic | 7 | 0 | 0 | 0 |
| Republican | 8 | 0 | 0 | 1 |
| Total | 39 | 0 | 0 | 2 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (41)
Subjects
Frequently asked questions
- What does HB 426 do?
- 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.
- Who sponsors HB 426?
- HB 426 is sponsored by Trey Paradee (Democratic), John "Jack" Walsh (Democratic), and Stephen Smyk.
- What is the current status of HB 426?
- This bill has been enacted into law. Introduced June 19, 2018. Enacted.
- Where can I track HB 426?
- Track HB 426 free on One Click Politics — get push/email alerts when it moves.
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