PROHIBIT E-FILE REQUIREMENT FOR TAX PREPARERS
House Bill 5434
Sponsor: Rep. Shelley Taub
House Bill 5440
Sponsor: Rep. Judy Emmons
Committee: Tax Policy
Complete to 2-10-04
A SUMMARY OF HOUSE BILLS 5434 AND 5440 AS INTRODUCED 1-27-04
Both bills would prohibit the Department of Treasury from requiring any person who prepares a tax return on behalf on another person for compensation to file electronically. House Bill 5434 would amend the Income Tax Act (MCL 206.471), and House Bill 5440 would amend the Single Business Tax Act (208.80). Further, House Bill 5434 would specify that, for purposes of the income tax, the taxpayer would determine whether his or her tax return was filed electronically.
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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.