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Bill

HB 2338

Relating to tax preparation professionals.

2025 Regular Session

Oregon law HB 2338 regulates tax preparation professionals with new standards effective January 1, 2026, potentially impacting service quality, costs, and market competition.

Chapter 347, (2025 Laws): Effective date January 1, 2026.
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WeVote Research Nonpartisan
Bill Summary · HB 2338

Legislative bill overview

HB 2338 is an Oregon law that regulates tax preparation professionals, establishing standards or requirements for individuals who prepare tax returns for clients. The bill became law in June 2025 and takes effect January 1, 2026, giving tax preparation businesses and professionals six months to comply with new requirements.

Why is this important

Tax preparation is a high-volume consumer service affecting millions of Oregonians' financial obligations and refunds. New professional standards could improve service quality, consumer protection, and tax compliance—or increase operational costs for small tax preparation businesses depending on the specific requirements imposed.

Potential points of contention

  • Licensing or credential requirements: Whether the bill creates new licensing burdens that could reduce market competition or exclude smaller practitioners
  • Cost pass-through to consumers: Whether compliance costs will be absorbed by businesses or reflected in higher tax preparation fees for Oregon residents
  • Scope of regulation: Whether the law applies to all preparers (including part-time tax services) or only certain business models, potentially creating uneven market impact

Compiled from official sources — confirm details with the bill’s official record.

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