Tax preparers: exemptions.
- Expands tax preparer registration exemptions to include licensed accountants and their firms starting January 2025.
- Requires exempt employees' tax returns to be reviewed and signed by qualified supervisors.
- Clarifies that tax return preparation includes computer data entry activities.
Senator Niello's tax preparer legislation expands exemptions from California's Tax Preparation Act to include additional categories of licensed professionals and their employees. The measure modifies existing regulations that require tax preparers to register with the California Tax Education Council.
Under the proposed changes, individuals authorized to practice public accountancy and firms with valid California Board of Accountancy licenses would be exempt from tax preparer registration requirements. The exemption extends to partners, shareholders, owners and employees of qualifying accounting firms. The bill maintains existing exemptions for State Bar members, trust companies, regulated financial institutions, and IRS-enrolled practitioners.
The legislation establishes specific conditions for exempt employees preparing tax returns. Returns must be reviewed and signed by an authorized exempt individual who assumes responsibility for the content, except for employees of trust companies and certain financial institutions. The provisions apply to tax returns prepared for tax years beginning January 1, 2025 or later.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Latest Voting History
 Roger NielloR Senator | Bill Author |  Not Contacted | |
 Steven ChoiR Senator | Committee Member | Not Contacted | |
 Tim GraysonD Senator | Committee Member | Not Contacted | |
 Bob ArchuletaD Senator | Committee Member | Not Contacted | |
 Tom UmbergD Senator | Committee Member | Not Contacted |
- Expands tax preparer registration exemptions to include licensed accountants and their firms starting January 2025.
- Requires exempt employees' tax returns to be reviewed and signed by qualified supervisors.
- Clarifies that tax return preparation includes computer data entry activities.
This bill was recently introduced. Email the authors to let them know what you think about it.
Introduced By
Senator Niello's tax preparer legislation expands exemptions from California's Tax Preparation Act to include additional categories of licensed professionals and their employees. The measure modifies existing regulations that require tax preparers to register with the California Tax Education Council.
Under the proposed changes, individuals authorized to practice public accountancy and firms with valid California Board of Accountancy licenses would be exempt from tax preparer registration requirements. The exemption extends to partners, shareholders, owners and employees of qualifying accounting firms. The bill maintains existing exemptions for State Bar members, trust companies, regulated financial institutions, and IRS-enrolled practitioners.
The legislation establishes specific conditions for exempt employees preparing tax returns. Returns must be reviewed and signed by an authorized exempt individual who assumes responsibility for the content, except for employees of trust companies and certain financial institutions. The provisions apply to tax returns prepared for tax years beginning January 1, 2025 or later.
Latest Voting History
Roger NielloR Senator | Bill Author | Not Contacted | |
Steven ChoiR Senator | Committee Member | Not Contacted | |
Tim GraysonD Senator | Committee Member | Not Contacted | |
Bob ArchuletaD Senator | Committee Member | Not Contacted | |
Tom UmbergD Senator | Committee Member | Not Contacted |