Bill Commons

CA SB 788

enacted

Tax preparers: exemptions.

California · 2025-2026 Regular Session · upper

Quick answers

Did CA SB 788 pass?

Yes. CA SB 788 has been enacted into law as of 2025-10-03. Latest recorded action (2025-10-03): Chaptered by Secretary of State. Chapter 329, Statutes of 2025.

What is CA SB 788 about?

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.

Who sponsors CA SB 788?

Niello is the primary sponsor of CA SB 788.

Description

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.

Introduced
2025-02-21
Latest action
2025-10-03 — Chaptered by Secretary of State. Chapter 329, Statutes of 2025.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Nielloauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-21

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

    introduction,referral-committee

  2. 2025-02-24

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

  3. 2025-02-24

    Read first time.

    reading-1

  4. 2025-03-12

    Referred to Com. on RLS.

    referral-committee

  5. 2025-03-24

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

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  6. 2025-04-02

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

    referral-committee

  7. 2025-04-03

    Set for hearing April 28.

  8. 2025-04-29

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

    amendment-passage,committee-passage,committee-passage-favorable,referral-committee

  9. 2025-04-30

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

    amendment-passage,reading-1,reading-2,referral-committee

  10. 2025-05-02

    Set for hearing May 12.

  11. 2025-05-12

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

    committee-passage,reading-1,reading-2

  12. 2025-05-13

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  13. 2025-06-03

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

    passage,reading-1,reading-3

  14. 2025-06-04

    In Assembly. Read first time. Held at Desk.

    reading-1

  15. 2025-06-09

    Referred to Com. on B. & P.

    referral-committee

  16. 2025-06-24

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

    committee-passage,committee-passage-favorable,referral-committee

  17. 2025-07-09

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

    committee-passage,committee-passage-favorable

  18. 2025-07-10

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  19. 2025-09-04

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

    passage,reading-1,reading-3

  20. 2025-09-04

    In Senate. Ordered to engrossing and enrolling.

    committee-passage

  21. 2025-09-10

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

    executive-receipt

  22. 2025-10-03

    Approved by the Governor.

    executive-signature

  23. 2025-10-03

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

    became-law

Versions

  • 02/21/25 - Introduced — 2025-02-21Compare
  • 03/24/25 - Amended Senate — 2025-03-24Compare
  • 04/30/25 - Amended Senate — 2025-04-30Compare
  • 09/08/25 - Enrolled — 2025-09-08Compare
  • 10/03/25 - Chaptered — 2025-10-03Compare
  • SB788Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]

    2025-04-28 · pass · 11-0

    Member-level votes (11)
    • Grayson: yes
    • Smallwood-Cuevas: yes
    • Umberg: yes
    • Arreguín: yes
    • Weber Pierson: yes
    • Ashby: yes
    • Strickland: yes
    • Choi: yes
    • Archuleta: yes
    • Niello: yes
    • Menjivar: yes

  • 3rd Reading

    2025-06-03 · pass · 38-0

    Member-level votes (40)
    • Valladares: yes
    • Gonzalez: yes
    • Choi: yes
    • McNerney: yes
    • Weber Pierson: yes
    • Becker: yes
    • Laird: yes
    • Ashby: yes
    • Richardson: yes
    • Cervantes: yes
    • Padilla: yes
    • Stern: yes
    • Durazo: yes
    • Arreguín: yes
    • Seyarto: yes
    • Niello: yes
    • Cortese: yes
    • Pérez: yes
    • Grove: yes
    • Cabaldon: yes
    • Dahle: yes
    • Grayson: yes
    • Allen: yes
    • Menjivar: yes
    • Smallwood-Cuevas: yes
    • Strickland: yes
    • Wiener: yes
    • Archuleta: yes
    • Alvarado-Gil: yes
    • McGuire: yes
    • Blakespear: yes
    • Jones: yes
    • Wahab: yes
    • Limón: yes
    • Caballero: yes
    • Ochoa Bogh: yes
    • Rubio: yes
    • Umberg: yes
    • Reyes: other
    • Hurtado: other

  • Do pass and be re-referred to the Committee on [Appropriations]

    2025-06-24 · pass · 16-0

    Member-level votes (18)
    • Alanis: yes
    • Berman: yes
    • Pellerin: yes
    • Irwin: yes
    • Krell: yes
    • Lowenthal: yes
    • Caloza: yes
    • Haney: yes
    • Elhawary: yes
    • Ellis: yes
    • Ahrens: yes
    • Flora: yes
    • Chen: yes
    • Jackson: yes
    • Nguyen: yes
    • Hadwick: yes
    • Bauer-Kahan: other
    • Bains: other

  • Do pass.

    2025-07-09 · pass · 15-0

    Member-level votes (15)
    • Elhawary: yes
    • Pacheco: yes
    • Pellerin: yes
    • Fong: yes
    • Hart: yes
    • Tangipa: yes
    • Wicks: yes
    • Arambula: yes
    • Ta: yes
    • Sanchez: yes
    • Dixon: yes
    • Calderon: yes
    • Solache: yes
    • Caloza: yes
    • Mark González: yes

  • SB 788 Niello Senate Third Reading By Krell

    2025-09-04 · pass · 77-0

    Member-level votes (79)
    • Bains: yes
    • Michelle Rodriguez: yes
    • Hart: yes
    • Caloza: yes
    • Aguiar-Curry: yes
    • Ta: yes
    • Blanca Rubio: yes
    • Haney: yes
    • Solache: yes
    • Chen: yes
    • Gallagher: yes
    • Tangipa: yes
    • Zbur: yes
    • Carrillo: yes
    • Gipson: yes
    • Papan: yes
    • Irwin: yes
    • Addis: yes
    • Bryan: yes
    • Celeste Rodriguez: yes
    • Schiavo: yes
    • Mark González: yes
    • Alvarez: yes
    • Sharp-Collins: yes
    • Krell: yes
    • Schultz: yes
    • Calderon: yes
    • Dixon: yes
    • Soria: yes
    • Castillo: yes
    • Ramos: yes
    • Sanchez: yes
    • Patel: yes
    • Fong: yes
    • Hoover: yes
    • Patterson: yes
    • Gabriel: yes
    • Harabedian: yes
    • Pacheco: yes
    • Hadwick: yes
    • Ellis: yes
    • Ávila Farías: yes
    • Wallis: yes
    • Flora: yes
    • Wilson: yes
    • Arambula: yes
    • Quirk-Silva: yes
    • Bauer-Kahan: yes
    • Elhawary: yes
    • Petrie-Norris: yes
    • Connolly: yes
    • Bonta: yes
    • Valencia: yes
    • Alanis: yes
    • Stefani: yes
    • Jeff Gonzalez: yes
    • Davies: yes
    • Lackey: yes
    • Bennett: yes
    • Berman: yes
    • Ward: yes
    • Nguyen: yes
    • Pellerin: yes
    • Boerner: yes
    • Rivas: yes
    • Jackson: yes
    • Macedo: yes
    • Kalra: yes
    • Rogers: yes
    • Garcia: yes
    • McKinnor: yes
    • Lowenthal: yes
    • Ransom: yes
    • Wicks: yes
    • Muratsuchi: yes
    • DeMaio: yes
    • Ortega: yes
    • Lee: other
    • Ahrens: other

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB788

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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