Amendment #149 to H4400

Minimum Standards

Mr. Nangle of Lowell moves to amend the bill by adding the following section:

"SECTION XXXX. The Department of Revenue shall develop regulations and procedures to establish standards for competence and ethical behavior of compensated tax preparers, but shall exempt from the regulations certified public accountants, enrolled agents and certain other individuals of practice before the Internal Revenue Service under Treasury Department Circular No. 230.”.