STATE OF NEW JERSEY
219th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2020 SESSION
Sponsored by:
Senator NELLIE POU
District 35 (Bergen and Passaic)
Senator JOSEPH P. CRYAN
District 20 (Union)
Co-Sponsored by:
Senator Ruiz
SYNOPSIS
Prohibits tax preparation software companies from charging fee for electronically filing State tax returns.
CURRENT VERSION OF TEXT
As reported by the Senate Commerce Committee with technical review.
An Act prohibiting tax preparation software companies from charging a fee for electronically filing State tax returns and supplementing Title 56 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. As used in this act:
“Director” means the Director of the Division of Taxation in the Department of Treasury.
“Electronic filing” means filing a tax document by the use of computer technology, including transmission through the internet.
“Taxpayer” means any person owing or liable to pay any State tax or any person deemed by the director to be so owing or liable.
“Tax preparation software company” means a developer or vendor of any computer software program intended for tax return preparation purposes, including an off-the-shelf software program loaded onto a taxpayer’s computer or an online tax preparation application.
“Tax return” means a tax document which the director has authorized to be filed electronically.
b. It shall be an unlawful practice for a tax preparation software company to charge a taxpayer a fee for the electronic filing of a tax return.
c. A violation of subsection b. of this section shall be an unlawful practice pursuant to P.L.1960, c.39 (C.56:8-1 et seq.)
2. This act shall take effect immediately and apply to tax returns due on the first day of the fourth month beginning after the date of enactment.