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OregonHB 23382025 Regular SessionHouseWALLET

Relating to tax preparation professionals.

Sponsored By: Sponsor information unavailable

Became Law

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 0 benefits, 3 costs, 1 mixed.

Stronger enforcement and $5,000 penalties

The Board can investigate and enforce the law, set a conduct code, order restitution, and issue cease‑and‑desist orders. Civil penalties can be up to $5,000 for each violation. The Board keeps jurisdiction even after a license or certificate lapses, is revoked, or is surrendered. It is illegal to get or use credentials by fraud, impersonate a licensee, or commit dishonest acts in tax preparation.

New limits on paid tax prep

Only licensed tax consultants may prepare or advise on another person’s personal income tax return for pay. Tax preparers may prepare returns only while supervised by a tax consultant. Registered tax aides may only help under a consultant’s supervision and board rules. A tax consultant may supervise no more than two registered tax aides at the same time. If your license is inactive, you may not act as a tax consultant or a tax preparer. All consultants, preparers, and registered tax aides must display their license or certificate as the Board requires.

New registered tax aide role and rules

The law creates a registered tax aide role. To get certified, you must be 18 or older, have a high school diploma or equivalent, complete 40 hours of board‑approved training, pay the fee, pass the exam, be fit for registration, and have no pending discipline. The Board sets what training and exams must cover and the passing scores. You must renew every year, apply before expiration, pay the renewal fee, meet continuing education, and show a qualifying supervisor. The Board gives at least 30 days’ notice; a certificate expires if not renewed within 15 days after the renewal date. Registered tax aides cannot take inactive status. The Board may refuse, suspend, revoke, or reprimand a certificate for listed reasons, including certain crimes, tax crimes, failing education, breaking the conduct code, or unpaid civil penalties.

Fees for licenses, exams, offices

The Board sets fees for exams, issuing and renewing licenses and registered tax aide certificates, inactive transactions, restoring lapsed licenses, duplicates, entity registrations, combined licenses, and yearly branch office registration. Fees must be approved by the Department of Administrative Services and cannot exceed the cost to run the program.

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: 119 • No: 13

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: 40 • No: 2

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

  • Enrolled

    6/11/2025

    PDF

  • A-Engrossed

    3/31/2025

    PDF

  • House Amendments to Introduced

    3/31/2025

    PDF

  • HCCP Amendment -3 (Adopted)

    3/25/2025

    PDF

  • HCCP Amendment -1 (Proposed)

    2/25/2025

    PDF

  • Introduced

    1/10/2025

    PDF

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