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OregonHB 23382025 Regular SessionHouse

Relating to tax preparation professionals.

Sponsored By: Sponsor information unavailable

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Stronger protections against tax aide misconduct

Registered tax aides must display their certificates as board rules require. The law bans fraudulent certification applications, false credential claims, impersonation, using another person's certificate, and using expired, suspended, or revoked certificates. It also bars aides from fraud, deception, dishonesty, and abuse of trust. The board can deny, suspend, or revoke certificates or reprimand aides for practice violations, certain convictions, willful tax violations, education failures, conduct violations, or unpaid penalties. It can investigate, assess costs, order repayment to harmed clients, and restore certificates; losing or surrendering a certificate does not end disciplinary jurisdiction.

Tax consultants face two-aide supervision limit

Registered tax aides can help prepare tax returns only under a tax consultant's supervision. Each consultant can employ and supervise no more than two registered tax aides at once. The board can set supervision standards and limits on aides' work. Consultants face discipline for failing to supervise aides or exceeding the two-aide limit.

Tax aides face yearly renewal requirements

Registered tax aides must renew yearly, apply on time, meet continuing education rules, and show proof of a qualifying supervisor. The board must give at least 30 days' renewal notice; certificates expire if not renewed within 15 days after the renewal date. Aides cannot place their certificates on inactive status. The board must set issuance and renewal fees and can charge for duplicate certificates; the law sets no dollar amounts. Fees require advance state administrative approval and cannot exceed program costs within the board's authorized budget.

New tax aide credential requires training

Oregon creates a registered tax aide certificate through the State Board of Tax Practitioners. Applicants must be at least 18 and have a high school diploma or equivalent. They need at least 40 hours of approved training, though the board can accept limited education or experience substitutions. Applicants must pass an exam, show fitness, pay a board-set fee, and have no disciplinary action pending before the board.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 99 • No: 12

Senate vote • 6/11/2025

Third reading. Carried by Manning Jr. Passed.

Yes: 26 • No: 3

House vote • 5/22/2025

Third reading. Carried by Tran. Passed.

Yes: 45 • No: 7

legislature vote • 5/16/2025

Ways and Means: Heard and Reported Out

Yes: 20 • No: 1

House vote • 3/25/2025

Commerce and Consumer Protection: Heard and Reported Out with Amendments

Yes: 8 • No: 1

Actions Timeline

  1. Chapter 347, (2025 Laws): Effective date January 1, 2026.

    7/7/2025House

  2. Governor signed.

    6/20/2025House

  3. President signed.

    6/12/2025Senate

  4. Speaker signed.

    6/12/2025House

  5. Third reading. Carried by Manning Jr. Passed.

    6/11/2025Senate

  6. Carried over to 06-11 by unanimous consent.

    6/10/2025Senate

  7. Carried over to 06-10 by unanimous consent.

    6/9/2025Senate

  8. Carried over to 06-09 by unanimous consent.

    6/5/2025Senate

  9. Carried over to 06-05 by unanimous consent.

    6/4/2025Senate

  10. Carried over to 06-04 by unanimous consent.

    6/3/2025Senate

  11. Carried over to 06-03 by unanimous consent.

    6/2/2025Senate

  12. Second reading.

    5/29/2025Senate

  13. Recommendation: Do pass the A-Eng. bill.

    5/29/2025Senate

  14. Referred to Ways and Means.

    5/27/2025Senate

  15. First reading. Referred to President's desk.

    5/27/2025Senate

  16. Third reading. Carried by Tran. Passed.

    5/22/2025House

  17. Second reading.

    5/21/2025House

  18. Recommendation: Do pass.

    5/20/2025House

  19. Work Session held.

    5/16/2025House

  20. Returned to Full Committee.

    5/13/2025House

  21. Work Session held.

    5/13/2025House

  22. Assigned to Subcommittee On General Government.

    4/28/2025House

  23. Referred to Ways and Means by prior reference.

    3/31/2025House

  24. Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.

    3/31/2025House

  25. Work Session held.

    3/25/2025House

Bill Text

  • HCCP Amendment -3 (Adopted)

    3/25/2025

    PDF

  • HCCP Amendment -1 (Proposed)

    2/25/2025

    PDF

  • A-Engrossed

    PDF

  • Enrolled

    PDF

  • House Amendments to Introduced

    PDF

  • Introduced

    PDF

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