RELATING TO TAX RETURN PREPARERS.

Requires any tax preparer with a preparer tax identification number issued by the Internal Revenue Service to furnish the preparer's tax identification number on any return or claim for refund as required by the Department of Taxation. Authorizes the Department of Taxation to require preparer tax identification number disclosure on any form or document and provides penalties for failure to comply. Effective upon approval; provided that tax return preparers shall not be liable for penalties prior to January 1, 2020.