California 2013-2014 Regular Session Status: Enacted

SB 484 — Tax preparers.

Last action — Chaptered by Secretary of State. Chapter 660, Statutes of 2013.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 21, 2013. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

(1) Existing law requires a tax preparer to maintain a bond in favor of, and payable to, the people of the State of California for each individual preparing tax returns for another person. Existing law requires a tax preparer to register with the California Tax Education Council (council) and makes failure to register a violation of the provisions governing tax preparers. Existing law requires the council to issue a "certificate of completion" when a tax preparer demonstrates completion of not less than 60 hours of specified educational requirements. This bill would require the council to issue a registration to any applicant who submits an application with evidence that he or she has, among other things, (A) successfully completed those educational requirements and (B) paid specified fees to be established by the council. The bill would make a registration subject to annual renewal including the payment of a renewal fee to be established by the council. This bill would prohibit a registrant or applicant from being disciplined or denied registration by the council except according to specified procedures. The bill would authorize the council to discipline a registrant by, among other things, placing the registration on probation or suspending or revoking the registration. The bill would require the council to notify the Franchise Tax Board and the Internal Revenue Service that a registration is suspended or revoked. (2) Existing law defines the council as a single organization made up of not more than one representative from each specified entity, operating as a nonprofit corporation that represents, among others, tax preparers, with a membership in California of at least 200 for the last 3 years, and not more than one representative from each for-profit tax preparation corporation that has at least 200 employees and has been operating in California for the last 3 years. This bill would specify that the council is a nonprofit organization, and would instead require the council to consist of not more than one representative from each California nonprofit corporation in good standing that represents, among others, tax preparers with a membership in California of at least 400 in each of the previous 3 calendar years, and not more than one representative from each for-profit tax preparation corporation in good standing that had at least 400 employees or franchisees during the previous calendar year and has been operating in California for the last 3 years. Existing law requires the council to establish a process by which 6 tax preparers are appointed to the council to serve specified terms. This bill would specify that those 6 tax preparers are appointed to the board of directors and would require the council to be governed by that board of directors. The bill would authorize the council to adopt rules and regulations necessary to carry out these provisions. (3) Existing law makes it a violation for a tax preparer to, among other things, obtain a customer's signature on a document with blank spaces to be filled in after it has been signed and to engage in advertising practices that are fraudulent. A violation of the provisions governing tax preparers is a crime. This bill would also make it a violation, but not a crime, to commit certain other acts, and would authorize the council to deny a registration application or discipline a registrant for, among other things, specified unprofessional conduct and conviction of a crime substantially related to the duties of a registrant. (4) Under existing law, boards scheduled for repeal are required to be evaluated by the Joint Sunset Review Committee. This bill would instead specify that the council would be subject to review by the appropriate policy committees of the Legislature. (5) This bill would make other technical and conforming changes.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 660, Statutes of 2013.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 11 a.m.

  4. In Senate. Ordered to engrossing and enrolling.

  5. Read third time. Passed. (Ayes 59. Noes 14. Page 2833.) Ordered to the Senate.

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 13. Noes 4.) (August 14).

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 2.) (July 2). Re-referred to Com. on APPR.

  9. Referred to Com. on B.,P. & C.P.

  10. In Assembly. Read first time. Held at Desk.

  11. Read third time. Passed. (Ayes 39. Noes 0. Page 1117.) Ordered to the Assembly.

  12. Ordered to special consent calendar.

  13. Read second time. Ordered to third reading.

  14. From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

  15. Set for hearing May 20.

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

  17. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 734.) (April 29).

  18. From committee with author's amendments. Read second time and amended. Re-referred to Com. on B., P. & E.D.

  19. Set for hearing April 29.

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

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

  22. Referred to Com. on RLS.

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

  24. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Wyland · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 5 voted No

Sponsors (1)

  • Wyland

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

SB 484 Wyland Senate Third Reading By LINDER

Passed 59 Yea · 14 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 551204
Democratic 4000
Republican 0201
Total 591405
% of votes cast 76%18%0%6%
How each member voted (78)
Member Party Vote
Alejo — Yea
Bloom — Yea
Bradford — Yea
Brown — Not Voting
Buchanan — Yea
Harkey — Nay
Levine — Yea
Linder — Yea
Mansoor — Nay
Nazarian — Yea
Pan — Yea
Perea — Yea
Rendon — Yea
Wagner — Nay
Wieckowski — Yea
Daly — Yea
Allen — Yea
Lowenthal — Yea
Garcia — Yea
Gray — Yea
Atkins — Yea
Frazier — Yea
Fong — Yea
Mitchell — Yea
Campos — Yea
Chau — Yea
Bonilla — Yea
Gatto — Yea
Gordon — Yea
Hall — Not Voting
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Holden — Yea
Chesbro — Yea
Chávez — Nay
Jones-Sawyer — Yea
Logue — Nay
Maienschein — Yea
Medina — Yea
Melendez — Nay
Morrell — Nay
Cooley — Yea
Dickinson — Not Voting
Achadjian — Yea
Ammiano — Yea
Bigelow — Nay
Donnelly — Nay
Eggman — Yea
Mullin — Yea
Nestande — Yea
Olsen — Yea
Quirk — Yea
Skinner — Yea
Ting — Yea
Waldron — Yea
Weber — Yea
Wilk — Nay
Williams — Yea
Conway — Not Voting
Fox — Yea
Yamada — Yea
Gomez — Yea
Gorell — Yea
Hagman — Yea
Beth Gaines — Nay
Jim Patterson — Nay
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Not Voting

Official roll call →

Do pass.

Passed 13 Yea · 4 Nay
Party YeaNayPresentNot Voting
Unaffiliated 12400
Democratic 1000
Total 13400
% of votes cast 76%24%0%0%
How each member voted (17)
Member Party Vote
Bradford — Yea
Holden — Yea
Linder — Yea
Pan — Yea
Quirk — Yea
Bocanegra — Yea
Gatto — Yea
Campos — Yea
Harkey — Nay
Bigelow — Nay
Donnelly — Nay
Eggman — Yea
Wagner — Nay
Weber — Yea
Gomez — Yea
Hall — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Do pass and be re-referred to the Committee on Appropriations.

Passed 10 Yea · 2 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 10101
Republican 0100
Total 10201
% of votes cast 77%15%0%8%
How each member voted (13)
Member Party Vote
Maienschein — Yea
Mullin — Yea
Wilk — Nay
Campos — Yea
Bocanegra — Yea
Hagman — Yea
Holden — Yea
Dickinson — Not Voting
Eggman — Yea
Skinner — Yea
Ting — Yea
Gordon — Yea
Jones, Brian W. Republican Nay

Official roll call →

Special Consent #6

Passed 39 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 36000
Democratic 3000
Total 39000
% of votes cast 100%0%0%0%
How each member voted (39)
Member Party Vote
Anderson — Yea
Beall — Yea
Block — Yea
Huff — Yea
Knight — Yea
Lieu — Yea
Steinberg — Yea
Walters — Yea
Emmerson — Yea
Evans — Yea
Fuller — Yea
Galgiani — Yea
Wyland — Yea
Hancock — Yea
Cannella — Yea
Hernandez — Yea
Hueso — Yea
De León — Yea
Correa — Yea
Lara — Yea
Leno — Yea
Liu — Yea
Nielsen — Yea
Price — Yea
Roth — Yea
Torres — Yea
Wright — Yea
Hill — Yea
Monning — Yea
Pavley — Yea
Corbett — Yea
Wolk — Yea
DeSaulnier — Yea
Yee — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Calderon, Lisa Democratic Yea
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 484 do?
(1) Existing law requires a tax preparer to maintain a bond in favor of, and payable to, the people of the State of California for each individual preparing tax returns for another person. Existing law requires a tax preparer to register with the California Tax Education Council (council) and makes failure to register a violation of the provisions governing tax preparers. Existing law requires the council to issue a "certificate of completion" when a tax preparer demonstrates completion of not less than 60 hours of specified educational requirements. This bill would require the council to issue a registration to any applicant who submits an application with evidence that he or she has, among other things, (A) successfully completed those educational requirements and (B) paid specified fees to be established by the council. The bill would make a registration subject to annual renewal including the payment of a renewal fee to be established by the council. This bill would prohibit a registrant or applicant from being disciplined or denied registration by the council except according to specified procedures. The bill would authorize the council to discipline a registrant by, among other things, placing the registration on probation or suspending or revoking the registration. The bill would require the council to notify the Franchise Tax Board and the Internal Revenue Service that a registration is suspended or revoked. (2) Existing law defines the council as a single organization made up of not more than one representative from each specified entity, operating as a nonprofit corporation that represents, among others, tax preparers, with a membership in California of at least 200 for the last 3 years, and not more than one representative from each for-profit tax preparation corporation that has at least 200 employees and has been operating in California for the last 3 years. This bill would specify that the council is a nonprofit organization, and would instead require the council to consist of not more than one representative from each California nonprofit corporation in good standing that represents, among others, tax preparers with a membership in California of at least 400 in each of the previous 3 calendar years, and not more than one representative from each for-profit tax preparation corporation in good standing that had at least 400 employees or franchisees during the previous calendar year and has been operating in California for the last 3 years. Existing law requires the council to establish a process by which 6 tax preparers are appointed to the council to serve specified terms. This bill would specify that those 6 tax preparers are appointed to the board of directors and would require the council to be governed by that board of directors. The bill would authorize the council to adopt rules and regulations necessary to carry out these provisions. (3) Existing law makes it a violation for a tax preparer to, among other things, obtain a customer's signature on a document with blank spaces to be filled in after it has been signed and to engage in advertising practices that are fraudulent. A violation of the provisions governing tax preparers is a crime. This bill would also make it a violation, but not a crime, to commit certain other acts, and would authorize the council to deny a registration application or discipline a registrant for, among other things, specified unprofessional conduct and conviction of a crime substantially related to the duties of a registrant. (4) Under existing law, boards scheduled for repeal are required to be evaluated by the Joint Sunset Review Committee. This bill would instead specify that the council would be subject to review by the appropriate policy committees of the Legislature. (5) This bill would make other technical and conforming changes.
Who sponsors SB 484?
SB 484 is sponsored by Wyland.
What is the current status of SB 484?
This bill has been enacted into law. Introduced February 21, 2013. Enacted.
Where can I track SB 484?
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