AMENDED IN SENATE APRIL 27, 2023

CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

96

CHAPTER 185

Statutes of 2023

[ Approved by Governor September 8, 2023. Filed with Secretary of State September 8, 2023. ]

Introduced by Senator Roth

February 17, 2023

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

Vote: majority   Appropriation: no   Fiscal committee: yes   Local program: yes

LEGISLATIVE COUNSEL’S DIGEST

Existing law, the Tax Preparation Act, requires a tax preparer to register with the California Tax Education Council, which is charged with carrying out regulatory responsibilities and duties under the act. Existing law subjects the act to review by the appropriate policy committees of the Legislature and repeals the act on January 1, 2024. Existing law makes a violation of the act a misdemeanor, except as specified.

This bill would extend the operation of the act until January 1, 2028.

By expanding the operation of the act, the violation of which is a crime, 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.

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

SECTION 1.

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

22259.

(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(b) This chapter shall remain in effect only until January 1, 2028, and as of that date is repealed.

SEC. 2.

No reimbursement is required by this act pursuant to Section 6 of Article XIIIB 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 XIIIB of the California Constitution.