Sections
22 entriesSection 22250Defines the chapter's name as the Tax Preparation Act and allows it to be cited by that name. Requires any statutory reference…Section 22250.1Requires tax preparers to maintain a $5,000 surety bond and prove the individual is at least 18 before issuance; aggregate required bonding…Section 22251Defines tax preparer, tax return, approved curriculum provider, council, client, refund anticipation loan, loan fee schedule, and registrant. Exempts from “tax preparer”…Section 22251.1Establishes legislative intent to help consumers identify credible bonded and registered tax preparers, ensure adequate preparer education and proper treatment of confidential…Section 22251.2Establishes the California Tax Education Council's public-protection priority. Limits board participation to one representative per qualifying nonprofit with at least 400 California…Section 22251.3Requires the council to register an applicant who proves compliance with the chapter and council rules, including required education, a successful background…Section 22251.4Requires the council to maintain a searchable public online registry showing each tax-preparer registrant's compliance status, name and mailing address, registration number,…Section 22252Requires a tax preparer, before providing any tax-preparation services, to give the customer written disclosure of the preparer's name, address, and telephone…Section 22252.1Prohibits tax preparers from disclosing confidential client or prospective-client information without written permission, except for enforceable subpoenas, self-defense in client litigation, official…Section 22252.5Establishes legislative findings that taxpayers should be informed about voluntary contribution check-offs on state income tax returns and that many remain unaware…Section 22253Allows the California Tax Education Council to deny registration or discipline tax preparers for listed misconduct, including nonregistration, misleading statements, signed blanks,…Section 22253.1Requires refund-anticipation-loan advertising to identify the product as a loan and disclose lender and fee or interest, and offices to display fee…Section 22253.2Requires the Franchise Tax Board to notify the California Tax Education Council when it identifies the specified tax-preparer violation. Allows the council…Section 22253.3Allows the tax-preparer council to discipline a registrant through probation, suspension for up to one year, revocation, a stayed or suspended disciplinary…Section 22253.4Requires tax-preparer registration denials and discipline to follow fair procedures, including 15 days’ prior notice and an opportunity to be heard at…Section 22253.5Requires tax-preparer registration applicants, beginning July 1, 2020, to submit fingerprints for state and federal criminal-record checks and subsequent-arrest notification. The Department…Section 22254Requires tax-preparer education providers to meet council-approved standards and procedures. Requires the council to approve or decline a provider within 120 days…Section 22255Requires tax preparers to complete 60 hours of qualifying education within the previous 18 months—45 federal and 15 state—and maintain required bonding…Section 22256Allows the superior court in the county where a person acts as a tax preparer in violation of the chapter to issue…Section 22257Allows any person to sue when a tax preparer fails to perform a duty imposed by the chapter, seeking enforcement, a $1,000…Section 22258Exempts specified licensed accountants, accounting firms, active State Bar members, trust companies, regulated financial institutions, enrolled IRS practitioners, and qualifying supervised employees…Section 22259Sets the chapter to remain in effect only until January 1, 2028, when it is repealed. Requires the chapter to be reviewed…