CaliforniaTax preparers: exemptions.
What it does
Existing law establishes the California Board of Accountancy, which is within the Department of Consumer Affairs, and requires the board to license and regulate accountants in this state.
More detail
Existing law, the Tax Preparation Act, provides for the registration and regulation of tax preparers by the California Tax Education Council. The act requires a tax preparer to register with the California Tax Education Council and, among other things, requires a tax preparer to provide specified written disclosures to a client in connection with tax preparation services. Existing law exempts certain persons from these requirements, including, among others, a person with a current and valid license issued by the California Board of Accountancy.
This bill would instead exempt an individual with a current and valid license issued by the board, as described above. The bill would additionally exempt an individual who is authorized to practice public accountancy pursuant to specified law and a firm, including the firm's partners, shareholders, owners, or employees, provided the firm has a current and valid license issued by the board. The bill would apply these changes to tax returns prepared for taxable years beginning on or after January 1, 2025.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 3Chaptered by Secretary of State. Chapter 329, Statutes of 2025.Latest
- Oct 3Approved by the Governor Gavin Newsom.Became Law
- Sep 10Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 4In Senate. Ordered to engrossing and enrolling.Minor
- Vote recorded SB 788 Niello Senate Third Reading By Krell. Result: pass.Lower
- Sep 4Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate.Passed Assembly
- Jul 10Read second time. Ordered to third reading.Minor
- Jul 9From committee: Do pass. (Ayes 15. Noes 0.) (July 9).Minor
- Vote recorded Do pass. Result: pass.Lower
- Jun 24From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 9Referred to Com. on B. & P.Minor
- Jun 4In Assembly. Read first time. Held at Desk.Minor
- Jun 3Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly.Passed Senate
- Vote recorded 3rd Reading. Result: pass.Upper
- May 13Read second time. Ordered to third reading.Minor
- May 12From committee: Be ordered to second reading pursuant to Senate Rule 28.8.Minor
- May 2Set for hearing May 12.
- Apr 30Read second time and amended. Re-referred to Com. on APPR.Major
- Apr 29From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 917.) (April 28).Major
- Apr 28
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]. Result: pass.Upper
- Apr 3Set for hearing April 28.
- Apr 2Re-referred to Com. on B. P. & E.D.Minor
- Mar 24From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.Major
- Mar 12Referred to Com. on RLS.Minor
- Feb 24Read first time.Minor
- Feb 24From printer. May be acted upon on or after March 24.
- Feb 21Introduced. To Com. on RLS. for assignment. To print.Introduced