republic-os/legislation/us/states/ca/20252026/sb-788.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Tax preparers: exemptions.	Existing law establishes the California Board of Accountancy, which is within the Department of Consumer Affairs, and requires the board to license and regulate accountants in this state.	us/states/ca	California Legislature	20252026	SB 788	California SB 788 (20252026)	bill	Taxpreparers exemptions	enacted	Niello	6	23	5	2025-02-21	2025-10-03	openstates	ocd-bill/865941c7-4fe1-4941-8b2b-84dc0cfbf2d1	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB788	0fbe5ea6b105d39ea25d66ce4d620aece27e89b30f9f0ea9bfceb4384684484d	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 788 (20252026) — Tax preparers: exemptions.

Existing law establishes the California Board of Accountancy, which is within the Department of Consumer Affairs, and requires the board to license and regulate accountants in this state.

Version chain

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

1. 02/21/25 - Introduced (filed) — source
2. 03/24/25 - Amended Senate (committee substitute) — source
3. 04/30/25 - Amended Senate (committee substitute) — source
4. 10/03/25 - Chaptered (committee substitute) — source
5. SB788 (committee substitute) — source
6. 09/08/25 - Enrolled (enrolled) — source

Votes

• Do pass. — 15–0 (pass) · lower
• Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 11–0 (pass) · upper
• SB 788 Niello Senate Third Reading By Krell — 77–0 (pass) · lower
• 3rd Reading — 38–0 (pass) · upper
• Do pass and be re-referred to the Committee on [Appropriations] — 16–0 (pass) · lower

Sponsors

• Niello — primary (person)

Timeline

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

• 2025-02-21 Introduced. To Com. on RLS. for assignment. To print. introduction
• 2025-02-24 From printer. May be acted upon on or after March 24.
• 2025-02-24 Read first time. reading-1
• 2025-03-12 Referred to Com. on RLS. referral-committee
• 2025-03-24 From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2025-04-02 Re-referred to Com. on B. P. & E.D. referral-committee
• 2025-04-03 Set for hearing April 28.
• 2025-04-29 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 917.) (April 28). amendment-passage, committee-passage, committee-passage-favorable
• 2025-04-30 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
• 2025-05-02 Set for hearing May 12.
• 2025-05-12 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
• 2025-05-13 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-06-03 Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly. passage, reading-1, reading-3
• 2025-06-04 In Assembly. Read first time. Held at Desk. reading-1
• 2025-06-09 Referred to Com. on B. & P. referral-committee
• 2025-06-24 From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2025-07-09 From committee: Do pass. (Ayes 15. Noes 0.) (July 9). committee-passage, committee-passage-favorable
• 2025-07-10 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-09-04 Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate. passage, reading-1, reading-3
• 2025-09-04 In Senate. Ordered to engrossing and enrolling.
• 2025-09-10 Enrolled and presented to the Governor at 2 p.m.
• 2025-10-03 Approved by the Governor. executive-signature
• 2025-10-03 Chaptered by Secretary of State. Chapter 329, Statutes of 2025. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/865941c7-4fe1-4941-8b2b-84dc0cfbf2d1. Confidence: reported (aggregated from official California legislature records).