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AB-3143 Tax preparers.(2017-2018)

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Date Published: 02/16/2018 09:00 PM


Assembly Bill No. 3143

Introduced by Committee on Business and Professions (Assembly Members Low (Chair), Brough (Vice Chair), Bloom, Chiu, Cunningham, Holden, Irwin, Mullin, and Steinorth)

February 16, 2018

An act to amend Section 22259 of the Business and Professions Code, relating to tax preparers.


AB 3143, as introduced, Committee on Business and Professions. Tax preparers.
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 to register tax preparers and ensure that they meet all necessary requirements. Except as specified, a violation of these provisions is a crime. Existing law repeals these provisions on January 1, 2019.
This bill would extend the operation of these provisions to January 1, 2023. By extending the operation of these provisions, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: YES  

The people of the State of California do enact as follows:


 Section 22259 of the Business and Professions Code is amended to read:

 (a) This chapter shall be subject to review by the appropriate policy committees of the Legislature.
(b) This chapter shall remain in effect only until January 1, 2019, 2023, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2019, deletes or extends that date repealed.

SEC. 2.

 No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.