Louisiana 2010 Regular Session

Louisiana House Bill HB1022

Introduced
3/29/10  
Refer
3/29/10  
Report Pass
4/6/10  

Caption

Authorizes the secretary of the Dept. of Revenue to require the electronic filing of tax returns or reports under certain circumstances (EG NO IMPACT GF EX See Note)

Impact

The impact of HB 1022 on state laws primarily revolves around the increased adoption of electronic filing methods. By aligning state filing requirements with those of the IRS, the bill seeks to simplify compliance for taxpayers who must navigate both federal and state tax regulations. This could lead to a broader acceptance and utilization of electronic tax filing in Louisiana, potentially reducing processing times and administrative burdens associated with paper filings.

Summary

House Bill 1022 authorizes the Secretary of the Department of Revenue to mandate electronic filing of tax returns or reports under specified conditions. Specifically, the bill stipulates that electronic filing can be required if a taxpayer must file a similar return with the Internal Revenue Service (IRS) for the same tax period. This change aims to streamline the filing process and promote consistency between state and federal tax reporting, which proponents argue will enhance efficiency for taxpayers.

Sentiment

General sentiment towards HB 1022 appears to be positive, particularly among proponents who argue that the bill will simplify tax compliance and reduce errors associated with paper filings. Stakeholders in the business community and tax preparation professionals may view the bill favorably, as it could pave the way for easier compliance with tax obligations. However, there may be concerns among those who are not as tech-savvy or do not have the means to file electronically, which could highlight a digital divide in access to tax services.

Contention

Notable points of contention surrounding the bill might include discussions about the implications of mandatory electronic filing for less digitally literate individuals or small businesses without access to advanced technology. Critics may raise concerns regarding the potential burden this could place on certain taxpayer demographics, as well as the safeguards needed to protect sensitive information in electronic formats. The debate may focus on finding a balance between modernization of tax filing procedures and ensuring equitable access for all taxpayers.

Companion Bills

No companion bills found.

Previously Filed As

LA SB405

Authorizes the Secretary of the Department of Revenue to require electronic filing of certain returns when electronic filing of a similar return or report is required by the Internal Revenue Service. (gov sig) (EN SEE FISC NOTE GF EX See Note)

LA HB333

Authorizes the secretary of the Dept. of Revenue to require the filing of electronic tax returns and the payment of taxes by electronic funds transfer (EN NO IMPACT See Note)

LA HB435

Provides relative to the electronic filing and payment of tax returns (EG NO IMPACT GF EX See Note)

LA SB525

Authorizes the Secretary of the Department of Revenue to require electronic filing of returns and reports by professional athletic teams or professional athletes associated with administering the Sports Facility Assistance Fund. (8/15/10) (EN NO IMPACT GF EX See Note)

LA HB579

Authorizes the secretary of the Dept. of Revenue to waive surety bond requirements for terminal operator licensees under certain circumstances (EN SEE FISC NOTE SD RV See Note)

LA HB1340

Requires the secretary of the Dept. of Revenue to pay interest on certain tax refunds or credits no later than Sept. 1, 2010

LA HB805

Requires the Department of Revenue to annually report certain tax expenditure information (OR NO IMPACT GF EX See Note)

LA HB800

Authorizes the secretary of the Department of Revenue to disclose certain taxpayer information to the state treasurer (EN NO IMPACT GF RV See Note)

LA HB1064

Authorizes the Dept. of Revenue to implement an electronic financial institution information match system for use in collecting state taxes (OR -$305,000 SG EX See Note)

LA HB697

Authorizes the secretary of the Dept. of Revenue to waive penalties under certain conditions (OR DECREASE SG RV See Note)

Similar Bills

No similar bills found.