1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
HOUSE AMENDMENTS TO
HOUSE BILL 2338
By COMMITTEE ON COMMERCE AND CONSUMER PROTECTION
March 31
On page 1 of the printed bill, delete lines 5 through 28 and delete pages 2 through 7 and insert:
“SECTION 1. ORS 673.605 is amended to read:
“673.605. As used in ORS 673.605 to 673.740 unless the context requires otherwise:
“(1) ‘Board’ means the State Board of Tax Practitioners created by ORS 673.725.
“(2)(a) ‘Facilitator’ means a person that individually or in conjunction or cooperation with an-
other person processes, receives or accepts for delivery an application for a refund anticipation loan
or a check in payment of refund anticipation loan proceeds or in any other manner materially fa-
cilitates the making of a refund anticipation loan.
“(b) ‘Facilitator’ does not mean a financial institution as defined in ORS 706.008, a person who
has been issued a license under ORS chapter 725, an affiliate that is a servicer for a financial in-
stitution or for a person issued a license under ORS chapter 725, a person issued a certificate as a
certified public accountant or licensed as a public accountant by the Oregon Board of Accountancy,
or any person that acts solely as an intermediary and does not deal with a taxpayer in the making
of a refund anticipation loan.
“(3) ‘Lender’ means a person that makes a refund anticipation loan with the person’s own funds
or a line of credit or other funding from a financial institution as defined in ORS 706.008, but does
not include a financial institution as defined in ORS 706.008.
“(4) ‘Refund anticipation loan’ means a loan that the lender arranges to be repaid directly from
the proceeds of the taxpayer’s federal or state personal income tax refund.
“(5)(a) ‘Refund anticipation loan fee’ means the charges, fees or other consideration charged or
imposed by the lender or facilitator for the making of a refund anticipation loan.
“(b) ‘Refund anticipation loan fee’ does not mean any charge, fee or other consideration usually
charged or imposed by the facilitator in the ordinary course of business for nonloan services, in-
cluding fees for tax return preparation and fees for electronic filing of tax returns.
“(6) ‘Registered tax aide’ means any person who is registered under ORS 673.605 to
673.740 as a registered tax aide.
“[(6)] (7) ‘Tax consultant’ means a person who is licensed under ORS 673.605 to 673.740 to pre-
pare or advise or assist in the preparation of personal income tax returns for another and for val-
uable consideration.
“[(7)] (8) ‘Taxpayer’ means an individual who files a federal or Oregon personal income tax re-
turn.
“[(8)] (9) ‘Tax preparer’ means any person who is licensed under ORS 673.605 to 673.740 as a tax
preparer.
“SECTION 2. Sections 3 and 4 of this 2025 Act are added to and made a part of ORS
673.605 to 673.740.
LC 296/HB 2338-3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
“SECTION 3. Registered tax aides; application; issuance of certificates. (1) The State
Board of Tax Practitioners may issue a certificate to a person who qualifies as a registered
tax aide if the individual:
“(a) Submits an application in the manner prescribed by the board;
“(b) Is 18 years of age or older;
“(c) Has earned at least a high school diploma or its equivalent, as indicated by evidence
of the following, in a form deemed sufficient by the board:
“(A) Completion of high school or an equivalent educational level; or
“(B) Passage of an approved high school equivalency test;
“(d) Presents evidence satisfactory to the board that the applicant has successfully
completed at least 40 hours of training approved by the board by rule;
“(e) Pays a fee established by the board under ORS 673.685;
“(f) Passes an examination;
“(g) Demonstrates to the satisfaction of the board fitness for registration; and
“(h) Has no disciplinary actions pending before the board.
“(2) The board shall issue evidence of certification to each person who qualifies as a
registered tax aide.
“(3) The board shall adopt rules to:
“(a) Determine the subjects, scope and content of the training and examinations; and
“(b) Determine a passing score for each examination approved by the board.
“(4) Evidence of completing the requirements described in subsection (1)(c), (d) and (f)
of this section may be provided in a manner approved by the board by rule.
“(5) If, in the judgment of the board, an applicant has, in combination, the education and
experience to qualify as a registered tax aide, but does not meet or cannot present evidence
of strict compliance with the requirements of subsection (1)(d) of this section, the board may
allow some of the applicant’s education or experience to substitute one for the other. How-
ever, this subsection does not allow a waiver of, or substitution for, any qualifications needed
to be a registered tax aide other than those described in subsection (1)(d) of this section.
“SECTION 4. Renewal of certificates; continuing education; rules.(1) Each year a person
shall renew a registered tax aide certificate at a time designated by the State Board of Tax
Practitioners.
“(2) A person renewing a certificate shall:
“(a) Submit an application to the board before the expiration date of the certificate;
“(b) Pay the renewal fee established under ORS 673.685;
“(c) Comply with continuing education requirements as adopted by the board by rule; and
“(d) Submit evidence that the person has a qualifying supervisor.
“(3) At least 30 days before the annual renewal date, the board shall notify the renewal
applicant that the annual renewal application and fees are due.
“(4) Any certificate that is not renewed within 15 days after the annual renewal date
expires.
“SECTION 5. ORS 673.615 is amended to read:
“673.615. Except as otherwise provided in ORS 673.605 to 673.740:
“(1) A person may not prepare or advise or assist in the preparation of personal income tax
returns for another and for valuable consideration or represent that the person is so engaged unless
the person is licensed as a tax consultant under ORS 673.605 to 673.740.
HA to HB 2338 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
“(2) A tax preparer may prepare or advise or assist in the preparation of tax returns only under
the supervision of a tax consultant, or a person described in ORS 673.610 (2) or (4), and subject to
such conditions and limitations as the State Board of Tax Practitioners by rule may impose.
“(3) A registered tax aide may assist a tax consultant in the preparation of tax returns
only under the supervision of a tax consultant and subject to such conditions and limitations
as the board by rule may impose.
“[(3)] (4) A person may not be a facilitator of a refund anticipation loan without first being is-
sued a license as a tax consultant or tax preparer under ORS 673.640.
“(5) A tax consultant may employ and supervise no more than two registered tax aides
at the same time under the conditions and limitations prescribed by the board by rule.
“SECTION 6. ORS 673.660 is amended to read:
“673.660. Each tax consultant, [and] tax preparer and registered tax aide shall display the
[evidence of licensing] license or certificate issued to the tax consultant, [and] tax preparer and
registered tax aide in accordance with rules adopted by the State Board of Tax Practitioners.
“SECTION 7. ORS 673.667 is amended to read:
“673.667. (1) Whenever a tax consultant or tax preparer ceases to engage in the preparation or
in advising or assisting in the preparation of personal income tax returns, the consultant or preparer
may apply to the State Board of Tax Practitioners for inactive status. A license that is granted in-
active status may be renewed upon payment of the license fee as provided under ORS 673.685. No
proof that the continuing education required by ORS 673.655 has been fulfilled need be presented
to the board for renewal of an inactive license.
“(2) A license in inactive status may be reactivated upon payment of a reactivation fee, that
shall be provided under ORS 673.685, and upon proof of compliance with such continuing education
requirements as may be adopted by the board by rule.
“(3) A license in inactive status may be revoked or suspended by the board when conditions
exist under which the board would have been authorized to revoke or suspend the license if it were
active.
“(4) [No] A person whose license is inactive [shall] may not act as a tax consultant or as a tax
preparer.
“(5) A registered tax aide is ineligible for inactive status.
“SECTION 8. ORS 673.697 is amended to read:
“673.697. The lapsing, expiration, suspension or revocation of a license or certificate by oper-
ation of law or by order of the State Board of Tax Practitioners or by decision of a court of law,
or the voluntary surrender of a license by alicenseeoracertificatebyacertificateholder,
[shall] does not deprive the board of jurisdiction to proceed with any investigation of or any action
or disciplinary proceeding against the licensee or certificate holder, or to revise or render null and
void an order suspending or revoking the license or certificate.
“SECTION 9. ORS 673.700 is amended to read:
“673.700. The State Board of Tax Practitioners may refuse to issue or renew a tax consultant
or preparer’s license, or may suspend or revoke a tax consultant or preparer’s license, or may
reprimand any person licensed as a tax consultant or tax preparer for:
“(1) Violation of ORS 673.615, 673.705 or 673.712.
“(2) Failure to keep the records required by ORS 673.690.
“(3) Negligence or incompetence in tax consultant or tax preparer practice or when acting in
the capacity of a tax preparer or tax consultant in another state, or under an exempt status or in
HA to HB 2338 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
preparation of the personal income tax return for another state or the federal government.
“(4)(a) Conduct resulting in a conviction of a felony under the laws of any state or of the United
States. However, such conduct may be considered only to the extent permissible under the pro-
visions of ORS 670.280; or
“(b) Conviction of any crime, an essential element of which is dishonesty, fraud or deception,
under the laws of any state or of the United States.
“(5) Conviction of willful failure to pay any tax or estimated tax, file any tax return, keep re-
cords or supply information required under the tax laws of any state or of the United States, or
conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or
fraudulent list, return, account, statement or other document, or of supplying any false or fraudulent
information, required under the tax laws of any state or of the United States.
“(6) Failure to comply with continuing education requirements under ORS 673.655 or under ORS
673.667 unless such requirements have been waived by the board.
“(7) Violation of the code of professional conduct prescribed by the board.
“(8) Failure to pay any civil penalty incurred under ORS 673.735 within the time determined by
the board.
“(9) Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of
a consent order, stipulated agreement or judgment related to, the person’s authority to practice law,
to practice as a certified public accountant or a public accountant or to practice under other reg-
ulatory law in any state, or to practice as an enrolled agent, if the grounds for the cancellation,
revocation, refusal to renew, consent order, stipulated agreement or judgment were related to in-
come tax preparation or if dishonesty, fraud or deception was involved.
“(10) Cancellation, revocation or refusal to renew by any state or federal agency of, or entry
of a consent order, stipulated agreement or judgment related to, a business’s authority to conduct
operations related to the practice of law, certified public accountancy, public accountancy or other
services provided under regulatory law in any state, or to provide enrolled agent services, if the
grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or
judgment involved the conduct or actions of the licensee or applicant and:
“(a) Were related to income tax preparation; or
“(b) Involved dishonesty, fraud or deception.
“(11) Failing to supervise the activities of registered tax aides or supervising and em-
ploying more than two registered tax aides at the same time as required under ORS 673.615
and rules adopted by the board.
“SECTION 10. Section 11 of this 2025 Act is added to and made a part of ORS 673.605 to
673.740.
“SECTION 11.Disciplinary action; registered tax aides; grounds. The State Board of Tax
Practitioners may refuse to issue or renew or may suspend or revoke a registered tax aide’s
certificate or may reprimand any person who is a registered tax aide for:
“(1) Violation of ORS 673.615 (3) or 673.705.
“(2)(a) Conduct resulting in a conviction of a felony under the laws of any state or of the
United States. However, such conduct may be considered only to the extent permissible un-
der the provisions of ORS 670.280; or
“(b) Conviction of any crime, an essential element of which is dishonesty, fraud or de-
ception, under the laws of any state or of the United States.
“(3) Conviction of violating the tax laws of any state or of the United States by engaging
HA to HB 2338 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
in conduct that includes:
“(a) Willfully failing to pay any tax or estimated tax, file any tax return, keep records
or supply information;
“(b) Willfully making, rendering, delivering, disclosing, signing or verifying of any false
or fraudulent list, tax return, account, statement or other document; or
“(c) Willfully supplying any false or fraudulent information.
“(4) Failure to comply with continuing education requirements under section 4 of this
2025Act.
“(5) Violation of the code of professional conduct prescribed by the board.
“(6) Failure to pay any civil penalty incurred under ORS 673.735 within the time deter-
mined by the board.
“(7) Cancellation, revocation or refusal to renew by any state or federal agency of, or
entry of a consent order, stipulated agreement or judgment related to, the person’s authority
to practice under other regulatory law in any state, if the grounds for the cancellation, re-
vocation, refusal to renew, consent order, stipulated agreement or judgment were related to
income tax preparation or if dishonesty, fraud or deception was involved.
“SECTION 12. ORS 673.705 is amended to read:
“673.705. It is unlawful for any person to:
“(1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as
a tax consultant or a tax preparer or a certificate as a registered tax aide [by any fraudulent
representation].
“(2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is
not so licensed or represent that the person is qualified as a registered tax aide if the person
is not so certified.
“(3) Present or attempt to use the license or certificate of another person.
“(4) Attempt to use a suspended, lapsed, expired or revoked license or certificate.
“(5) Falsely impersonate a licensee or certificate holder under ORS 673.605 to 673.740.
“(6) Engage in dishonesty, fraud or deception relating to the preparation of personal income tax
returns.
“(7) Violate a position of trust, including a position of trust outside the licensee’sor certificate
holder’s professional practice.
“SECTION 13. ORS 673.730 is amended to read:
“673.730. The State Board of Tax Practitioners shall have the following powers, in addition to
the powers otherwise granted by ORS 673.605 to 673.740, and shall have all powers necessary or
proper to carry the granted powers into effect:
“(1) To determine qualifications of applicants for licensingandcertificationasatax
consultant, [or] a tax preparer or a registered tax aide in this state[;].
“(2) To cause examinations to be prepared, conducted and graded[; and].
“(3) To issue licenses and certificates to qualified applicants upon their compliance with ORS
673.605 to 673.740 and the rules of the board.
“[(2)(a) To restore the license of any tax consultant or preparer whose license has been suspended
or revoked.]
“[(b) The power of the board to suspend any license under ORS 673.700 includes the power to re-
store:]
“[(A) At a time certain; or]
HA to HB 2338 Page 5 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
“[(B) When the person subject to suspension fulfills conditions for reissuance set by the board.]
“[(c)] (4) To restore the license or certificate of any tax consultant, tax preparer or reg-
istered tax aide whose license or certificate has been suspended or revoked under ORS
673.700 or section 11 of this 2025 Act at a time certain or when the person subject to sus-
pension fulfills conditions for reissuance set by the board. The power of the board to restore a
license or certificate under [paragraph (a) of] this subsection specifically includes the power to
restore a license or certificate suspended or revoked for the reason that the person has been con-
victed of a crime. In making a determination to restore a license or certificate, the board shall
consider the relationship of the facts which supported the conviction to the code of professional
conduct and all intervening circumstances in determining the fitness of the person to receive or hold
a tax consultant’s or tax preparer’s license or registered tax aide’s certificate.
“[(3)] (5) To investigate alleged violations of ORS 673.605 to 673.740, or any rule or order
adopted thereunder. The board may keep information gathered pursuant to an investigation by the
board confidential until there is a final order or determination by the board, unless disclosure is
considered necessary by the board for the investigation or prosecution of an alleged violation of
ORS 673.605 to 673.740, or any rule or order adopted thereunder. The board may keep personal fi-
nancial information gathered pursuant to an investigation by the board confidential after a final
order or determination by the board, unless disclosure is considered necessary by the board for the
investigation or prosecution of an alleged violation of ORS 673.605 to 673.740, or any rule or order
adopted thereunder. For purposes of this subsection, personal financial information includes but is
not limited to tax returns.
“[(4)] (6) To enforce the provisions of ORS 673.605 to 673.740 and to exercise general supervision
over tax consultant, [and] tax preparer and registered tax aide practice.
“[(5)] (7) To issue an order directed to a person to cease and desist from any violation or
threatened violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted
thereunder, if the board has reason to believe that a person has been engaged, is engaging or is
about to engage in any violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order
adoptedthereunder.
“[(6)] (8) To assess civil penalties within a cease and desist order issued under subsection [(5)]
(7) of this section if the board has reason to believe that a person has been engaged or is engaging
in any violation of ORS 673.615, 673.643, 673.705 or 673.712, or any rule or order adopted thereunder.
The civil penalty may not exceed $5,000 per violation.
“[(7)] (9) To formulate a code of professional conduct for tax consultants, [and] tax preparers
and registered tax aides.
“[(8)] (10) To assess against the licensee, the certificate holder or any other person found
guilty of violating any provision of ORS 673.605 to 673.740, or any rule or order adopted thereunder,
in addition to any other sanctions, the costs associated with the disciplinary or other action taken
by the board.
“[(9)] (11) To order that any person who has engaged in or is engaging in any violation of ORS
673.605 to 673.740, or any rule or order adopted thereunder, shall offer to rescind and pay restitution
to anyone harmed by the violation who seeks rescission.
“(12) To establish standards for supervising registered tax aides.
“(13) To impose conditions or limitations on the activities of registered tax aides.
“[(10)] (14) To adopt rules pursuant to ORS chapter 183 necessary to carry out the provisions
of ORS 673.605 to 673.740.
HA to HB 2338 Page 6 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
“SECTION 14. ORS 673.685 is amended to read:
“673.685. (1) The State Board of Tax Practitioners shall adopt by rule fees for:
“(a) Application for examination for a tax consultant’s license.
“(b) Application for examination for a tax preparer’s license.
“(c) Issuance or renewal of a tax consultant’s license.
“(d) Issuance or renewal of a tax preparer’s license.
“(e) Issuance or renewal of a registered tax aide’s certificate.
“[(e)] (f) Issuance or renewal of a tax consultant’s inactive license.
“[(f)] (g) Issuance or renewal of a tax preparer’s inactive license.
“[(g)] (h) Reactivation of a tax consultant’s inactive license or reactivation of a tax preparer’s
inactive license.
“[(h)] (i) Restoration of lapsed license.
“[(i)] (j) Issuance or replacement of a duplicate license or certificate.
“[(j) Issuance of a replacement or duplicate tax consultant certificate.]
“(k) Registration or registration renewal for a sole proprietorship, partnership, corporation or
other legal entity.
“(L) Issuance or renewal of a combined tax consultant’s or tax preparer’s license and registra-
tion for a sole proprietorship, partnership, corporation or other legal entity. Eligibility for a com-
bined license shall be determined under rules adopted by the board.
“(m) Annual registration of a branch office of a sole proprietorship, partnership, corporation or
other legal entity.
“(2) The fees established by the State Board of Tax Practitioners under this section are subject
to the prior approval of the Oregon Department of Administrative Services. The fees may not exceed
the cost of administering the regulatory program of the State Board of Tax Practitioners pertaining
to the purposes for which the fees are established, as authorized by the Legislative Assembly within
the board’s budget, as that budget may be modified by the Emergency Board.
“SECTION 15. The section captions used in this 2025 Act are provided only for the con-
venience of the reader and do not become part of the statutory law of this state or express
any legislative intent in the enactment of this 2025 Act.”.
HA to HB 2338 Page 7