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Bill

SB 788

Tax preparers: exemptions.

2025-2026 Regular Session Introduced by Roger Niello

SB 788 expands tax preparer exemptions from California licensing requirements, reducing regulatory barriers for certain preparers to legally offer tax preparation services.

Chaptered by Secretary of State. Chapter 329, Statutes of 2025.
#taxpreparers #exemptions
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Bill Summary · SB 788

Legislative bill overview

SB 788 modifies California tax preparer licensing and exemption requirements, likely expanding who can prepare taxes without state licensure or adjusting the conditions under which tax preparers operate. The bill passed unanimously in both chambers and was signed into law in October 2025.

Why is this important

Tax preparer regulations directly affect consumer access to affordable tax preparation services and determine which individuals can legally offer these services. Changes to exemptions can either reduce barriers to entry for preparers or potentially affect consumer protections depending on the specific exemptions granted.

Potential points of contention

  • Scope of exemptions unclear: Without the bill's specific language, it's unknown whether exemptions reduce consumer protections or simply streamline licensing for qualified individuals
  • Competitive impact: Broader exemptions could advantage certain preparers over others or create market disruptions in the tax preparation industry
  • Consumer safeguards: Changes to requirements may raise questions about whether adequate oversight remains for protecting taxpayers from fraudulent or incompetent preparation

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

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