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California · 2025–26 Regular Session · Senate Bill

SB 788: Tax preparers: exemptions.

Enacted Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 788 is a senate bill introduced in the California Senate on February 21, 2025. According to its official title, it concerns: Tax preparers: exemptions. Primary sponsor: Roger Niello (R). Most recent recorded action (October 3, 2025): Chaptered by Secretary of State. Chapter 329, Statutes of 2025.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

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.

Existing law, the Tax Preparation Act, provides for the registration and regulation of tax preparers by the California Tax Education Council. The act requires a tax preparer to register with the California Tax Education Council and, among other things, requires a tax preparer to provide specified written disclosures to a client in connection with tax preparation services. Existing law exempts certain persons from these requirements, including, among others, a person with a current and valid license issued by the California Board of Accountancy.

This bill would instead exempt an individual with a current and valid license issued by the board, as described above. The bill would additionally exempt an individual who is authorized to practice public accountancy pursuant to specified law and a firm, including the firm’s partners, shareholders, owners, or employees, provided the firm has a current and valid license issued by the board. The bill would apply these changes to tax returns prepared for taxable years beginning on or after January 1, 2025.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Roger NielloPrimary sponsorRepublicanSenate6

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Chaptered by Secretary of State. Chapter 329, Statutes of 2025.
  2. Approved by the Governor.
  3. Enrolled and presented to the Governor at 2 p.m.
  4. In Senate. Ordered to engrossing and enrolling.
  5. Read third time. Passed. (Ayes 77. Noes 0. Page 2904.) Ordered to the Senate.
  6. Read second time. Ordered to third reading.
  7. From committee: Do pass. (Ayes 15. Noes 0.) (July 9).
  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 16. Noes 0.) (June 24). Re-referred to Com. on APPR.
  9. Referred to Com. on B. & P.
  10. In Assembly. Read first time. Held at Desk.
  11. Read third time. Passed. (Ayes 38. Noes 0. Page 1441.) Ordered to the Assembly.
  12. Read second time. Ordered to third reading.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page