Provides that, on or before January 1, 2027, the department of state revenue shall develop a system or protocols to allow a taxpayer to submit all documentation or information in an electronic format, if the documentation or information is used to verify information reported on a tax return that is reported in an electronic format. Revises the education and experience requirements for licensure as a certified public accountant. Repeals language allowing various substitutions for licensure requirements.

Statutes affected:
Introduced House Bill (H): 25-2.1-3-2, 25-2.1-3-10
House Bill (H): 6-8.1-3-4, 25-2.1-3-2, 25-2.1-3-10