California bills · 2025-2026 Regular Session
California SB 788
Tax preparers: exemptions.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Niello (Republican)
Summary
Official abstract published by the California legislature· summary
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.
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.
Text versions
- 10/03/25 - Chaptered· Oct 3, 2025
- 09/08/25 - Enrolled· Sep 8, 2025
- 04/30/25 - Amended Senate· Apr 30, 2025
- 03/24/25 - Amended Senate· Mar 24, 2025
- 02/21/25 - Introduced· Feb 21, 2025
- SB788
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Sep 4, 2025 House | SB 788 Niello Senate Third Reading By Krell | pass | Set your home in California to see |
| Jul 9, 2025 House | Do pass. | pass | Set your home in California to see |
| Jun 24, 2025 House | Do pass and be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Jun 3, 2025 Senate | 3rd Reading | pass | Set your home in California to see |
| Apr 28, 2025 Senate | Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] | pass | Set your home in California to see |
Actions
- Oct 3, 2025 · Legislature
Chaptered by Secretary of State. Chapter 329, Statutes of 2025. - Oct 3, 2025 · Legislature
Approved by the Governor. - Sep 10, 2025 · Legislature
Enrolled and presented to the Governor at 2 p.m. - Sep 4, 2025 · Senate
In Senate. Ordered to engrossing and enrolling. - Sep 4, 2025 · House
Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate. - Jul 10, 2025 · House
Read second time. Ordered to third reading. - Jul 9, 2025 · House
From committee: Do pass. (Ayes 15. Noes 0.) (July 9). - Jun 24, 2025 · House
From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR. - Jun 9, 2025 · House
Referred to Com. on B. & P. - Jun 4, 2025 · House
In Assembly. Read first time. Held at Desk. - Jun 3, 2025 · Senate
Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly. - May 13, 2025 · Senate
Read second time. Ordered to third reading. - May 12, 2025 · Senate
From committee: Be ordered to second reading pursuant to Senate Rule 28.8. - May 2, 2025 · Senate
Set for hearing May 12. - Apr 30, 2025 · Senate
Read second time and amended. Re-referred to Com. on APPR. - Apr 29, 2025 · Senate
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 917.) (April 28). - Apr 3, 2025 · Senate
Set for hearing April 28. - Apr 2, 2025 · Senate
Re-referred to Com. on B. P. & E.D. - Mar 24, 2025 · Senate
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. - Mar 12, 2025 · Senate
Referred to Com. on RLS. - Feb 24, 2025 · Senate
Read first time. - Feb 24, 2025 · Senate
From printer. May be acted upon on or after March 24. - Feb 21, 2025 · Senate
Introduced. To Com. on RLS. for assignment. To print.