PRIA Logo™
CaliforniaSB 7882025-2026 Regular SessionSenateWALLET

Tax preparers.

Sponsored By: Roger Niello (Republican)

Signed by Governor

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

CPAs, lawyers, enrolled agents, banks exempt

Beginning January 1, 2025, the law exempts some professionals and regulated institutions from registering with the state tax preparer council. Exempt groups include licensed CPAs, licensed accountancy firms (and their partners, owners, and employees), attorneys who are active State Bar members, trust companies or trust businesses, regulated financial institutions for activities under oversight, and enrolled agents. Employees of these groups are also exempt when they work within their job, are supervised by an exempt person, and that person reviews, signs, and is responsible for the return. Some employees of certain corporations, partnerships, or associations named in existing law may also be exempt.

Stricter rules for tax prep employees

Beginning January 1, 2025, typing tax data into a computer counts as preparing a return. Most employees only get the exemption when every return they prepare is signed by a CPA, a licensed accountancy firm professional, an attorney, or an enrolled agent. This all-returns-signed rule does not apply to employees of trust companies or regulated financial institutions. Some employees named separately in the law only qualify when the specific named person signs all their returns. Employees cannot sign returns unless they are otherwise exempt, are registered with the council, or they work for a trust company or a regulated financial institution.

Sponsors & Cosponsors

Sponsor

  • Roger Niello

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 157 • No: 0

House vote • 9/4/2025

Item 71 — Assembly AFLOOR

Yes: 77 • No: 0

legislature vote • 7/9/2025

Vote in CX25

Yes: 15 • No: 0

legislature vote • 6/24/2025

Vote in CX33

Yes: 16 • No: 0

Senate vote • 6/3/2025

Item 28 — Senate SFLOOR

Yes: 38 • No: 0

legislature vote • 4/28/2025

Vote in CS42

Yes: 11 • No: 0

Actions Timeline

  1. Chaptered by Secretary of State. Chapter 329, Statutes of 2025.

    10/3/2025Senate

  2. Approved by the Governor.

    10/3/2025legislature

  3. Enrolled and presented to the Governor at 2 p.m.

    9/10/2025legislature

  4. In Senate. Ordered to engrossing and enrolling.

    9/4/2025Senate

  5. Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate.

    9/4/2025House

  6. Read second time. Ordered to third reading.

    7/10/2025House

  7. From committee: Do pass. (Ayes 15. Noes 0.) (July 9).

    7/9/2025House

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR.

    6/24/2025House

  9. Referred to Com. on B. & P.

    6/9/2025House

  10. In Assembly. Read first time. Held at Desk.

    6/4/2025House

  11. Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly.

    6/3/2025Senate

  12. Read second time. Ordered to third reading.

    5/13/2025Senate

  13. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

    5/12/2025Senate

  14. Set for hearing May 12.

    5/2/2025Senate

  15. Read second time and amended. Re-referred to Com. on APPR.

    4/30/2025Senate

  16. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 917.) (April 28).

    4/29/2025Senate

  17. Set for hearing April 28.

    4/3/2025Senate

  18. Re-referred to Com. on B. P. & E.D.

    4/2/2025Senate

  19. From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

    3/24/2025Senate

  20. Referred to Com. on RLS.

    3/12/2025Senate

  21. Read first time.

    2/24/2025Senate

  22. From printer. May be acted upon on or after March 24.

    2/24/2025Senate

  23. Introduced. To Com. on RLS. for assignment. To print.

    2/21/2025Senate

Bill Text

  • Chaptered

    10/3/2025

    HTML

  • Enrolled

    9/8/2025

    HTML

  • Amended Senate

    4/30/2025

    HTML

  • Amended Senate

    3/24/2025

    HTML

  • Introduced

    2/21/2025

    HTML

Related Bills

Back to State Legislation