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Bill

LC 3998

Generally revise laws regarding the department of revenue

2025 Regular Session

Proposes broad updates to Department of Revenue laws, targeting tax administration and governance; however, the draft died in process, so no changes were enacted.

(LC) Draft Died in Process
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Bill Summary · LC 3998

Summary of LC 3998: Generally revise laws regarding the department of revenue

Overview

  • Bill number: LC 3998
  • Title: Generally revise laws regarding the department of revenue
  • Subject: Taxation (Generally)
  • Introduced: December 15, 2024
  • Status: Draft Died in Process (LC). The draft is no longer active, and no enacted provisions are in effect from this bill.

Legislative history and status

  • 2024-12-15: Drafter Assigned; Draft On Hold.
  • 2024-12-15 to 2025-05-22: No indication of progress beyond the initial drafting and hold status.
  • 2025-05-22: (LC) Draft Died in Process. This indicates the draft did not advance further in the legislative process and is considered closed for this session.

Provisions (availability and scope)

  • The available information includes only the bill’s title and status; the exact text and substantive provisions have not been provided here.
  • Based on the title, the bill would aim to generally revise statutes related to the Department of Revenue. However, specific changes (e.g., to tax administration, filing requirements, penalties, refunds, enforcement, governance, or IT modernization) are not disclosed in the summary provided.

Note: Without the bill text, it is not possible to list precise provisions, section-by-section changes, or fiscal impacts.

Potential impacts if enacted (conceptual)

If a bill of this nature were enacted, typical areas it might address include:
- Organization and governance of the Department of Revenue (roles, responsibilities, staffing, and budgeting).
- Tax administration changes ( Filing and payment processes, modernization of online services, registration, and compliance tools).
- Procedures for audits, appeals, and penalties/interest calculations.
- Confidentiality, data sharing, and security provisions for taxpayer information.
- Timeline for implementing changes and transition rules for taxpayers and staff.

Because LC 3998 died in process, none of these potential changes were enacted.

Affected parties

  • Taxpayers and tax practitioners (individuals, businesses, and entities subject to state taxes)
  • The Department of Revenue and its employees
  • Related state government agencies and possibly local jurisdictions collaborating with revenue administration

Next steps and monitoring

  • If interest or concerns persist, monitor for reintroduction of similar language in future sessions.
  • Watch for committee hearings, fiscal notes, and amendments that accompany any revised proposals aiming to update revenue laws.
  • For stakeholders, maintain current compliance with existing statutes while noting any upcoming changes announced in future bills.

Compiled from official sources — confirm details with the bill’s official record.

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