Int 1231-2025
Requiring tax preparers to provide customers with statements itemizing all charges.
IntroductionEnactedCommittee on Consumer and Worker Protectionintroduced 2025-04-10Local Law 2025/168
Enacted as Local Law 2025/168.
Official record · Legistar
Agenda: 2025-04-10Passed: 2025-11-28Enacted: 2025-11-28
Summary
This bill would require tax preparers to provide consumers with a receipt that includes an itemized list of all charges and fees. This bill would also require tax preparers to provide consumers with an itemized statement prior to providing tax services, which would include all charges for the services that the tax preparer intends to provide the consumer. Tax preparers would be required to provide the statements in both a physical and electronic format.
Committee on Consumer and Worker Protection — Department of Consumer and Worker Protection and Office of Nightlife.
How it compares
32% of similar bills passed
16 passed · 34 died
This bill: 201 days in committee
Similar bills: median 423 days · 264 days when passed
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Sponsors (9)
Lifecycle
IntroducedIntroduced by Council
2025-04-10 · City Council
ActionReferred to Comm by Council
2025-04-10 · City Council
HeardHearing Held by Committee
2025-06-17 · Committee on Consumer and Worker Protection
HeldLaid Over by Committee
2025-06-17 · Committee on Consumer and Worker Protection
HeardHearing Held by Committee
2025-10-29 · Committee on Consumer and Worker Protection
ActionAmendment Proposed by Comm
2025-10-29 · Committee on Consumer and Worker Protection
ActionAmended by Committee
2025-10-29 · Committee on Consumer and Worker Protection
AdvancedApproved by Committee
2025-10-29 · Committee on Consumer and Worker Protection
AdvancedApproved by Council
2025-10-29 · City Council
ActionSent to Mayor by Council
2025-10-29 · City Council
AdvancedCity Charter Rule Adopted
2025-11-28 · Administration
ActionReturned Unsigned by Mayor
2025-12-01 · City Council
Votes (6)
Aye (6)
Amanda C. FaríasShekar KrishnanJulie MeninGale A. BrewerChi A. OsséShaun Abreu
Heard at (4)
City Council · 2025-10-29 · 1:30 PM · Council Chambers - City Hall
Committee on Consumer and Worker Protection · 2025-10-29 · 9:30 AM · 250 Broadway - 8th Floor - Hearing Room 1
Committee on Consumer and Worker Protection · 2025-06-17 · 10:00 AM · 250 Broadway - Committee Room, 14th Floor
City Council · 2025-04-10 · 1:30 PM · Council Chambers - City Hall
Attachments (20)
- Summary of Int. No. 1231-A
- Summary of Int. No. 1231
- Int. No. 1231
- April 10, 2025 - Stated Meeting Agenda
- Hearing Transcript - Stated Meeting 4-10-25
- Committee Report 6/17/25
- Fiscal Impact Statement - City Council
- Fiscal Impact Statement - OMB
- Hearing Testimony 6/17/25
- Hearing Transcript 6/17/25
- Proposed Int. No. 1231-A - 10/22/25
- Committee Report 10/29/25
- Hearing Transcript 10/29/25
- October 29, 2025 - Stated Meeting Agenda
- Hearing Transcript - Stated Meeting 10-29-25
- Int. No. 1231-A (FINAL)
- Int. No. 1231-A - Fiscal Impact Statement - City Council
- Int. No. 1231-A - Fiscal Impact Statement - OMB
- Legislative Documents - Letter to the Mayor
- Local Law 168
Full text
Be it enacted by the Council as follows:
Section 1. Subdivision b of section 20-740 of the administrative code of the city of New York is amended, and a new subdivision c is added, to read as follows:
b. The tax preparer shall provide the [customer]consumer with a receipt containing an address and phone number at which the preparer can be contacted throughout the year. Such receipt shall be provided to the consumer after the tax preparer receives payment from the consumer, shall include an itemized list of all charges and fees, and shall be made available to the consumer in physical and electronic form.
c. Prior to providing services to the consumer, the tax preparer shall provide a consumer with a statement itemizing all charges for services the tax preparer intends to provide to the consumer. The tax preparer shall make such statement available to the consumer in physical and electronic form, and in English and any other language the tax preparer used to communicate with the consumer. The commissioner may designate the size, format, and any required elements of this statement by rule. Such statement shall:
(1) be signed by the consumer prior to the tax preparer providing services to the consumer;
(2) include the name, address, and phone number of the tax preparer;
(3) to the extent applicable, include, without limitation, charges and fees applicable to the consumer for any state or federal tax return or schedule prepared, any factors that will increase the cost of preparing such tax return or schedule, software fees, bank fees, filing fees, any fees related to a refund anticipation loan, refund anticipation check, or any other deferred payment product, and any other charges and fees imposed by the tax preparer; and
(4) include the total cost for all itemized charges and fees. Where any such charges or fees are estimated, the statement shall include the highest possible total estimate for such services.
� 2. This local law takes effect 180 days after it becomes law.
MLL/SS
LS #18393
10/21/2025 7:48 PM
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