| Chapter 226 |
| 2026 -- H 7613 SUBSTITUTE A Enacted 06/19/2026 |
| A N A C T |
| RELATING TO TAXATION -- TAX PREPARERS ACT OF 2013 |
Introduced By: Representative Alex D. Marszalkowski |
| Date Introduced: February 11, 2026 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. The title of Chapter 44-68 of the General Laws entitled "Tax Preparers Act |
| of 2013" is hereby amended to read as follows: |
| CHAPTER 44-68 |
| Tax Preparers Act of 2013 |
| CHAPTER 44-68 |
| TAX PREPARERS ACT |
| SECTION 2. Sections 44-68-2, 44-68-3 and 44-68-4 of the General Laws in Chapter 44- |
| 68 entitled "Tax Preparers Act of 2013" are hereby amended to read as follows: |
| 44-68-2. Definitions. |
| As used in this chapter, the following words shall, unless the context clearly requires |
| otherwise, have the following meanings: |
| (a) “Ghost preparer” means a tax return preparer who does not self-identify on returns they |
| prepare or does not comply with the PTIN requirements in 26 U.S.C. § 6109 and Treasury |
| Regulation 26 C.F.R. § 1.6109-2, and is compensated for or otherwise benefits from the preparation |
| of returns. |
| (a)(b) “Tax return preparer” means an individual who prepares a substantial portion of any |
| return for compensation. Tax return preparers include ghost preparers and individuals required to |
| register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax |
| Identification Number (PTIN). For the purpose of this chapter the following individuals shall not |
| be considered tax return preparers: |
| (1) Volunteer tax return preparers; or |
| (2) Employees of a tax return preparer and employees of a commercial tax return |
| preparation business who provide only clerical, administration or other similar services. |
| (b)(c) “Preparer Tax Identification Number” or “PTIN” means the number issued by the |
| Internal Revenue Service (IRS) to paid preparers to use that must be included on all the returns |
| they prepare. |
| (c)(d) “Return” shall mean any tax report, return, claim for refund or attachment to any |
| report, return and/or claim for return refund filed with the tax administrator pursuant to the tax laws |
| of this state. |
| 44-68-3. Duties and responsibilities. |
| (a) A tax return preparer who prepares any return that is submitted to the tax administrator |
| must comply with all state laws and all applicable regulations promulgated by the tax administrator. |
| (b) A tax return preparer must sign and include his/her preparer tax identification number |
| on all returns prepared and filed with the division of taxation. |
| (c) A tax return preparer shall not be a ghost preparer or engage in any activity with the |
| intent to facilitate the use of a ghost preparer. |
| 44-68-4. Civil penalties. |
| (a) Failure to be diligent in determining eligibility for or amount of earned-income credit. |
| Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and |
| failed to comply with due diligence requirements imposed by regulations issued by the tax |
| administrator with respect to determining eligibility for, or the amount of, the credit allowable by |
| § 44-30-2.6(c)(2)(N), the tax return preparer shall pay a penalty of five hundred dollars ($500) for |
| each such return and/or claim. |
| (b) Failure to be diligent in determining eligibility for property tax relief credit. Upon a |
| determination by the tax administrator that a tax return preparer prepared a return(s) and failed to |
| comply with due diligence requirements imposed by regulations issued by the tax administrator |
| with respect to determining eligibility for, or the amount of, the property tax relief credit allowable |
| by § 44-33-1 et seq., the tax return preparer shall pay a penalty of five hundred dollars ($500) for |
| each such return. |
| (c) Tax return preparer civil penalties. |
| (1) Upon a determination by the tax administrator that a tax return preparer willfully |
| prepared, assisted in preparing, or caused the preparation of a return(s) filed with the division of |
| taxation with intent to wrongfully obtain a property tax relief credit or with the intent to evade or |
| reduce a tax obligation, the tax return preparer shall be liable for a penalty of one thousand dollars |
| ($1,000), or five hundred ($500) for each return so filed during any calendar year, whichever is |
| greater. |
| (2) Upon a determination by the tax administrator that a tax return preparer willfully misled |
| or committed fraud against a taxpayer, or purposefully circumvented tax laws administered by the |
| tax administrator, or violated any provision of § 44-68-3, the tax return preparer shall be liable for |
| a penalty of not more than one thousand dollars ($1,000) for each return so filed during any calendar |
| year. |
| (d) The tax administrator may suspend or revoke the privilege of a tax return preparer to |
| prepare and/or file returns with the division of taxation upon a determination that the tax return |
| preparer has failed to comply with or violated any provision of this section, any regulations issued |
| by the tax administrator, or with any provision of any other laws relative to the preparation of tax |
| returns. Any tax return preparer receiving a notice of intent to suspend or revoke the privilege to |
| file tax returns with the division of taxation may request a hearing on the notice of intent to suspend |
| or revoke; provided that said request for a hearing must be made within thirty (30) days of such |
| notice to suspend or revoke. If, after hearing, the tax return preparer is aggrieved by a decision of |
| the tax administrator (or his or her designated hearing officer), the tax return preparer may, within |
| thirty (30) days after notice of the decision is sent to the tax return preparer by certified or registered |
| mail, directed to their last known address, petition the sixth division of the district court pursuant |
| to chapter 8 of title 8, setting forth the reasons why the decision is alleged to be erroneous and |
| praying for relief therefrom. The tax administrator may, on a periodic basis, prepare and publish a |
| list of tax return preparers whose privileges as a tax return preparer have been suspended or |
| revoked. |
| (e) Upon a determination by the tax administrator that a tax return preparer has committed |
| a violation of this section subsequent to a suspension or revocation of that tax return preparer’s |
| privilege to prepare and/or file returns with the division of taxation, the tax return preparer shall be |
| liable for a penalty of not more than five thousand dollars ($5,000) if suspended, or ten thousand |
| dollars ($10,000) if revoked, per violation. |
| SECTION 3. This act shall take effect upon passage. |
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| LC004981/SUB A/3 |
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