CA SB 788
enactedTax preparers: exemptions.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 788 pass?
Yes. CA SB 788 has been enacted into law. 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
Newest first
2025-10-03
Chaptered by Secretary of State. Chapter 329, Statutes of 2025.
became-law
2025-10-03
Approved by the Governor.
executive-signature
2025-09-10
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-09-04
In Senate. Ordered to engrossing and enrolling.
committee-passage
2025-09-04
Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate.
passage,reading-1,reading-3
2025-07-10
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-07-09
From committee: Do pass. (Ayes 15. Noes 0.) (July 9).
committee-passage,committee-passage-favorable
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
2025-06-09
Referred to Com. on B. & P.
referral-committee
2025-06-04
In Assembly. Read first time. Held at Desk.
reading-1
2025-06-03
Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly.
passage,reading-1,reading-3
2025-05-13
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-12
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
committee-passage,reading-1,reading-2
2025-05-02
Set for hearing May 12.
2025-04-30
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
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
2025-04-03
Set for hearing April 28.
2025-04-02
Re-referred to Com. on B. P. & E.D.
referral-committee
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
2025-03-12
Referred to Com. on RLS.
referral-committee
2025-02-24
From printer. May be acted upon on or after March 24.
2025-02-24
Read first time.
reading-1
2025-02-21
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
Versions
Documents
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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
Attribution
Data from openstates_api_sync, retrieved 2026-10-27T23:27:10.366265Z
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