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 (council) to register tax preparers and ensure that they meet all necessary requirements. Existing law, for the purposes of these provisions, defines client to mean an individual for whom a tax preparer performs or agrees to perform tax preparation services, and defines the council as a single nonprofit organization exempt from taxation and made up of representatives from specified entities. Existing law requires the council to issue a registration to any applicant who provides satisfactory evidence that he or she meets specified requirements and who complies with the rules established by the council. Existing law requires a tax preparer to provide to the customer in writing specified information prior to rendering any tax preparation services. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.
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 (council) to register tax preparers and ensure that they meet all necessary requirements. Existing law, for the purposes of these provisions, defines client to mean an individual for whom a tax preparer performs or agrees to perform tax preparation services, and defines the council as a single nonprofit organization exempt from taxation and made up of representatives from specified entities. Existing law requires the council to issue a registration to any applicant who provides satisfactory evidence that he or she meets specified requirements and who complies with the rules established by the council. Existing law requires a tax preparer to provide to the customer in writing specified information prior to rendering any tax preparation services. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 3143 B. & P. Consent Calendar Second Day — 73–0 (pass) · lower
With recommendation: That Senate amendments be concurred in. — 15–0 (pass) · lower
Do pass and be re-referred to the Committee on [Appropriations] — 15–0 (pass) · lower
3rd Reading AB3143 Low et al. By Hill — 39–0 (pass) · upper
Do pass — 7–0 (pass) · upper
AB 3143 LOW Concurrence in Senate Amendments — 80–0 (pass) · lower
Do pass. To Consent Calendar. — 16–0 (pass) · lower
Placed on suspense file — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 8–0 (pass) · upper
Sponsors
Low — primary (person)
Hill — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2018-02-16 Read first time. To print. reading-1
2018-02-17 From printer. May be heard in committee March 19.
2018-03-12 Referred to Com. on B. & P. referral-committee
2018-04-24 From committee: Do pass and re-refer to Com. on APPR. (Ayes 15. Noes 0.) (April 24). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-05-09 From committee: Do pass. To Consent Calendar. (Ayes 16. Noes 0.) (May 9). committee-passage-favorable, committee-passage
2018-05-10 Read second time. Ordered to Consent Calendar. reading-2, reading-1
2018-05-17 Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5218.) reading-3, passage, reading-1
2018-05-17 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2018-05-30 Referred to Com. on B., P. & E.D. referral-committee
2018-06-21 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B., P. & E.D. amendment-passage, referral-committee, reading-2, reading-1, amendment-introduction
2018-06-26 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-08-06 In committee: Referred to APPR. suspense file. referral-committee
2018-08-17 From committee: Do pass. (Ayes 7. Noes 0.) (August 16). committee-passage-favorable, committee-passage
2018-08-17 Read second time. Ordered to third reading. reading-2, reading-1
2018-08-21 Read third time and amended. Ordered to second reading. amendment-passage, reading-3, reading-1
2018-08-22 Read second time. Ordered to third reading. reading-2, reading-1
2018-08-27 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5810.). reading-3, passage, reading-1
2018-08-27 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 29 pursuant to Assembly Rule 77.
2018-08-28 Re-referred to Com. on B. & P. pursuant to Assembly Rule 77.2. referral-committee
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