republic-os/legislation/us/states/or/2025r1/hb-2338.md

---
type: "Bill"
title: "Relating to tax preparation professionals."
description: "</b> </i>] Creates a new tax professional certification known as a [<i>certified</i>]<b> registered</b> tax aide. Authorizes [<i>certified</i>]<b> registered</b> tax aides to assist certain tax professionals in preparing tax returns. Prescribes requirements for continuing education, training and fees. Directs the State Board of Tax Practitioners to oversee certification of [<i>certified</i>]<b> registered</b> tax aides."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2025R1"
identifier: "HB 2338"
citation: "Oregon HB 2338 (2025R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 28
vote_count: 4
first_action: "2025-01-13T16:01:32+00:00"
last_action: "2025-07-07T19:24:25+00:00"
source: "openstates"
source_identifier: "ocd-bill/3c15e28c-46c6-4a2c-a78b-d70c17d06cfe"
source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2338"
source_hash: "44c7f89681fda23c7c4b052f0fa99e2a58580e616f5609739343942a526140dc"
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-or"]
---

# Oregon HB 2338 (2025R1) — Relating to tax preparation professionals.

</b> </i>] Creates a new tax professional certification known as a [<i>certified</i>]<b> registered</b> tax aide. Authorizes [<i>certified</i>]<b> registered</b> tax aides to assist certain tax professionals in preparing tax returns. Prescribes requirements for continuing education, training and fees. Directs the State Board of Tax Practitioners to oversee certification of [<i>certified</i>]<b> registered</b> tax aides.

## Version chain

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

1. **House Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2338/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2338/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2338/A-Engrossed)
4. **HCCP Amendment -3** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/ProposedAmendment/27074)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2338/Enrolled)

## Votes

- Heard and Reported Out — **40–2** (pass) · legislature
- Heard and Reported Out with Amendments — **8–1** (pass) · lower
- Third reading. Carried by Manning Jr. Passed. — **26–3** (pass) · upper
- Third reading. Carried by Tran. Passed. — **45–7** (pass) · lower

## Timeline

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

- **2025-01-13T16:01:32+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2025-01-17T20:47:46+00:00** Referred to Commerce and Consumer Protection with subsequent referral to Ways and Means. `referral-committee`
- **2025-02-25T21:01:00+00:00** Public Hearing held.
- **2025-03-25T20:02:00+00:00** Work Session held.
- **2025-03-31T16:39:16+00:00** Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference. `committee-passage-favorable`
- **2025-03-31T16:40:39+00:00** Referred to Ways and Means by prior reference. `referral-committee`
- **2025-04-28T21:24:00+00:00** Assigned to Subcommittee On General Government. `referral-committee`
- **2025-05-13T15:03:00+00:00** Returned to Full Committee.
- **2025-05-13T15:02:00+00:00** Work Session held.
- **2025-05-16T16:32:00+00:00** Work Session held.
- **2025-05-20T20:58:24+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-05-21T19:05:46+00:00** Second reading. `reading-2`
- **2025-05-22T19:25:57+00:00** Third reading. Carried by Tran. Passed. `passage, reading-3`
- **2025-05-27T18:00:44+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2025-05-27T21:14:56+00:00** Referred to Ways and Means. `referral-committee`
- **2025-05-29T16:13:58+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2025-05-29T21:23:10+00:00** Second reading. `reading-2`
- **2025-06-02T19:24:04+00:00** Carried over to 06-03 by unanimous consent.
- **2025-06-03T19:39:23+00:00** Carried over to 06-04 by unanimous consent.
- **2025-06-04T19:31:28+00:00** Carried over to 06-05 by unanimous consent.
- **2025-06-05T19:02:25+00:00** Carried over to 06-09 by unanimous consent.
- **2025-06-09T19:36:00+00:00** Carried over to 06-10 by unanimous consent.
- **2025-06-10T19:18:32+00:00** Carried over to 06-11 by unanimous consent.
- **2025-06-11T19:10:59+00:00** Third reading. Carried by Manning Jr. Passed. `passage, reading-3`
- **2025-06-12T21:28:33+00:00** Speaker signed. `passage`
- **2025-06-12T22:42:53+00:00** President signed. `passage`
- **2025-06-20T20:08:12+00:00** Governor signed. `executive-signature`
- **2025-07-07T19:24:25+00:00** Chapter 347, (2025 Laws): Effective date January 1, 2026.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3c15e28c-46c6-4a2c-a78b-d70c17d06cfe`. Confidence: reported (aggregated from official Oregon legislature records).