CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3143Introduced by Committee on Business and Professions (Assembly Members Low (Chair), Brough (Vice Chair), Bloom, Chiu, Cunningham, Holden, Irwin, Mullin, and Steinorth)February 16, 2018 An act to amend Section 22259 of the Business and Professions Code, relating to tax preparers. LEGISLATIVE COUNSEL'S DIGESTAB 3143, as introduced, Committee on Business and Professions. Tax preparers.Existing law regulates tax preparers and states that it is the intent of the provisions governing the regulation of tax preparers to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for the California Tax Education Council to register tax preparers and ensure that they meet all necessary requirements. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.This bill would extend the operation of these provisions to January 1, 2023. By extending the operation of these provisions, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 22259 of the Business and Professions Code is amended to read:22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3143Introduced by Committee on Business and Professions (Assembly Members Low (Chair), Brough (Vice Chair), Bloom, Chiu, Cunningham, Holden, Irwin, Mullin, and Steinorth)February 16, 2018 An act to amend Section 22259 of the Business and Professions Code, relating to tax preparers. LEGISLATIVE COUNSEL'S DIGESTAB 3143, as introduced, Committee on Business and Professions. Tax preparers.Existing law regulates tax preparers and states that it is the intent of the provisions governing the regulation of tax preparers to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for the California Tax Education Council to register tax preparers and ensure that they meet all necessary requirements. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.This bill would extend the operation of these provisions to January 1, 2023. By extending the operation of these provisions, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 3143
Introduced by Committee on Business and Professions (Assembly Members Low (Chair), Brough (Vice Chair), Bloom, Chiu, Cunningham, Holden, Irwin, Mullin, and Steinorth)February 16, 2018
Introduced by Committee on Business and Professions (Assembly Members Low (Chair), Brough (Vice Chair), Bloom, Chiu, Cunningham, Holden, Irwin, Mullin, and Steinorth)
February 16, 2018
An act to amend Section 22259 of the Business and Professions Code, relating to tax preparers.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 3143, as introduced, Committee on Business and Professions. Tax preparers.
Existing law regulates tax preparers and states that it is the intent of the provisions governing the regulation of tax preparers to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for the California Tax Education Council to register tax preparers and ensure that they meet all necessary requirements. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.This bill would extend the operation of these provisions to January 1, 2023. By extending the operation of these provisions, the bill would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.
Existing law regulates tax preparers and states that it is the intent of the provisions governing the regulation of tax preparers to enable consumers to easily identify credible tax preparers who are bonded and registered, to ensure tax preparers receive adequate education and treat confidential information appropriately, to prohibit tax preparers from making fraudulent, untrue, or misleading representations, and to provide for the California Tax Education Council to register tax preparers and ensure that they meet all necessary requirements. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.
This bill would extend the operation of these provisions to January 1, 2023. By extending the operation of these provisions, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 22259 of the Business and Professions Code is amended to read:22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 22259 of the Business and Professions Code is amended to read:22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.
SECTION 1. Section 22259 of the Business and Professions Code is amended to read:
### SECTION 1.
22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.
22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.
22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.
22259. (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.
(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.
SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.
### SEC. 2.