republic-os/legislation/us/states/ca/20132014/sb-484.md

---
type: "Bill"
title: "Tax preparers."
description: "(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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "SB 484"
citation: "California SB 484 (20132014)"
classification: ["bill"]
subjects: ["Tax preparers."]
status: "enacted"
primary_sponsors: ["Wyland"]
version_count: 7
action_count: 24
vote_count: 6
first_action: "2013-02-21"
last_action: "2013-10-08"
source: "openstates"
source_identifier: "ocd-bill/3a928da5-cd03-4549-afda-17bb2179d2c7"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB484"
source_hash: "10e138300e9cad91b15f32b16a6144038350c185463df98f801be33cb8563f73"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California SB 484 (20132014) — Tax preparers.

(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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/21/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48499INT)
2. **04/02/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48498AMD)
3. **04/22/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48497AMD)
4. **05/06/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48496AMD)
5. **10/08/13 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48494CHP)
6. **SB484** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB484)
7. **09/04/13 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB484&version=20130SB48495ENR)

## Votes

- Do pass. — **13–4** (pass) · lower
- SB 484 Wyland Senate Third Reading By LINDER — **59–14** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **10–0** (pass) · upper
- Do pass as amended, and re-refer to the Committee on Appropriations. — **10–0** (pass) · upper
- Special Consent #6 — **39–0** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **10–2** (pass) · lower

## Sponsors

- Wyland — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2013-02-21** Introduced. Read first time. To Com. on RLS. for assignment. To print. `reading-1, introduction`
- **2013-02-22** From printer. May be acted upon on or after March 24.
- **2013-03-11** Referred to Com. on RLS. `referral-committee`
- **2013-04-02** From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2013-04-03** Re-referred to Com. on B., P. & E.D. `referral-committee`
- **2013-04-05** Set for hearing April 29.
- **2013-04-22** From committee with author's amendments. Read second time and amended. Re-referred to Com. on B., P. & E.D. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2013-05-02** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0. Page 734.) (April 29). `committee-passage-favorable, committee-passage, amendment-passage`
- **2013-05-06** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, reading-1, referral-committee`
- **2013-05-10** Set for hearing May 20.
- **2013-05-20** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2013-05-21** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2013-05-22** Ordered to special consent calendar.
- **2013-05-28** Read third time. Passed. (Ayes 39. Noes 0. Page 1117.) Ordered to the Assembly. `reading-3, reading-1, passage`
- **2013-05-29** In Assembly. Read first time. Held at Desk. `reading-1`
- **2013-06-14** Referred to Com. on B.,P. & C.P. `referral-committee`
- **2013-07-02** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 2.) (July 2). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2013-08-14** From committee: Do pass. (Ayes 13. Noes 4.) (August 14). `committee-passage-favorable, committee-passage`
- **2013-08-15** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2013-09-03** Read third time. Passed. (Ayes 59. Noes 14. Page 2833.) Ordered to the Senate. `reading-3, reading-1, passage`
- **2013-09-03** In Senate. Ordered to engrossing and enrolling.
- **2013-09-06** Enrolled and presented to the Governor at 11 a.m.
- **2013-10-08** Approved by the Governor. `executive-signature`
- **2013-10-08** Chaptered by Secretary of State. Chapter 660, Statutes of 2013.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3a928da5-cd03-4549-afda-17bb2179d2c7`. Confidence: reported (aggregated from official California legislature records).