HB 528-FN - AS INTRODUCED
2021 SESSION
21-0656
10/05
HOUSE BILL 528-FN
AN ACT relative to electronic filing of state tax returns.
SPONSORS: Rep. Gunski, Hills. 6; Rep. Alexander Jr., Hills. 6
COMMITTEE: Ways and Means
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ANALYSIS
This bill requires a tax return preparer for more than 25 different taxpayers to electronically file
state tax returns.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
 HB 528-FN - AS INTRODUCED
21-0656
10/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to electronic filing of state tax returns.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 1 New Section; Department of Revenue Administration; Electronic Filing of Tax Returns.
2 Amend RSA 21-J by inserting after section 13-a the following new section:
3 21-J:13-b Electronic Filing of Tax Returns; When Required.
4 I. A tax return preparer shall be required to electronically file tax returns, according to rules
5 adopted under RSA 541-A by the commissioner, if the tax preparer:
6 (a) Prepared at least one authorized tax document for more than 25 different taxpayers
7 during calendar year; and
8 (b) Will use tax software to prepare one or more authorized tax documents in the
9 calendar year.
10 II. For purposes of this section,"tax return preparer" means a person who prepares any New
11 Hampshire state return or claim for refund for compensation, or who receives compensation for
12 returns or claims for refund prepared by people that the tax return preparer employs or engages.
13 III. The requirement for electronic filing applies to tax return preparers located within and
14 outside New Hampshire.
15 2 Effective Date. This act shall take effect 60 days after its passage.
 LBA
21-0656
12/30/20
HB 528-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to electronic filing of state tax returns.
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
Estimated Increase / (Decrease)
STATE: FY 2021 FY 2022 FY 2023 FY 2024
Appropriation $0 $0 $0 $0
Revenue $0 Indeterminable Indeterminable Indeterminable
Expenditures $0 Indeterminable Indeterminable Indeterminable
Funding Source: [ X ] General [ ] Education [ ] Highway [ ] Other
METHODOLOGY:
This bill requires a tax return preparer to electronically file tax returns, if the tax preparer:
(1) Prepared at least one authorized tax document for more than 25 different taxpayers
during calendar year; and
(2) Will use tax software to prepare one or more authorized tax documents in the calendar
year.
The Department of Revenue Administration states it is unable to determine whether the bill will
impact revenues. The bill may affect the Department's workload but it is unable to determine
overall impact on expenditures. Additional staff resources may be needed to approve software
vendor requests to participate in the e-file program but fewer resources may be needed to process
paper documents.
It is assumed this bill would be effective July 1, 2021.
AGENCIES CONTACTED:
Department of Revenue Administration