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HB 2338 Oregon House · 2025 Regular Session

Relating to tax preparation professionals.

Summary
] Creates a new tax professional certification known as a [ certified ] registered tax aide. Authorizes [ certified ] registered tax aides to assist certain tax professionals in preparing tax returns. Prescribes requirements for continuing education, training and fees. Directs the State Board of Tax Practitioners to oversee certification of [ certified ] registered tax aides.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
May 2025
House Passage
Jun 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Jan 13, 2025 Signed Jun 20, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

A-Engrossed → Enrolled · 4 edits · Jun 20, 2025
MODERATE
The bill was finalized from its A-Engrossed version to the Enrolled version, with substantive additions to the renewal and continuing education requirements for registered tax aides. The Enrolled version adds new provisions requiring renewal fees, continuing education compliance, and a qualifying supervisor for certificate renewal, which were not present in the earlier version.
Scope change
The bill's scope expanded to include mandatory renewal procedures and supervision requirements for registered tax aides, making the certification process more structured and regulated.
REQUIREMENT

Added renewal procedures requiring annual renewal fees and continuing education compliance for registered tax aides.

Added a requirement for registered tax aides to have a qualifying supervisor to renew their certificates.

Added a provision requiring the Board to notify renewal applicants 30 days before the annual renewal date.

TECHNICAL

Changed the header from 'A-Engrossed' to 'Enrolled' and updated formatting to reflect final legislative version.

Floor votes · Senate Jun 11, 2025 · House May 22, 2025

How they voted

26–3
Passed · 1 other
Total votes 30
Jun 11, 2025
D Democratic18
18 Yea
100% Yea
R Republican12
8 Yea 3 Nay 1
66% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
28
Key actions
9
Committee
8
Jun 20, 2025
Signed into law
Governor signed.
lower
Jun 12, 2025
Upper · Passed
President signed.
upper
Jun 12, 2025
Lower · Passed
Speaker signed.
lower
Jun 11, 2025
Upper · Passed
Third reading. Carried by Manning Jr. Passed.
upper
May 29, 2025
Upper · Passed
Recommendation: Do pass the A-Eng. bill.
upper
May 27, 2025
Committee
Referred to Ways and Means.
upper
May 27, 2025
Introduced
First reading. Referred to President's desk.
upper
May 22, 2025
Lower · Passed
Third reading. Carried by Tran. Passed.
lower
May 20, 2025
Lower · Passed
Recommendation: Do pass.
lower
May 13, 2025
Lower · Passed
Returned to Full Committee.
lower
Apr 28, 2025
Committee
Assigned to Subcommittee On General Government.
lower
Mar 31, 2025
Committee
Referred to Ways and Means by prior reference.
lower
Mar 31, 2025
Lower · Passed
Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.
lower
Jan 17, 2025
Committee
Referred to Commerce and Consumer Protection with subsequent referral to Ways and Means.
lower
Jan 13, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.