Bill Text: OR HB2066 | 2011 | Regular Session | Enrolled
Bill Title: Relating to tax practitioners.
Spectrum: Unknown
Status: (Passed) 2011-05-19 - Chapter 95, (2011 Laws): Effective date January 1, 2012. [HB2066 Detail]
Download: Oregon-2011-HB2066-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2066
Introduced and printed pursuant to House Rule 12.00. Presession
filed (at the request of Governor John A. Kitzhaber for State
Board of Tax Practitioners)
CHAPTER ................
AN ACT
Relating to tax practitioners; creating new provisions; and
amending ORS 673.625 and 673.637.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 673.625 is amended to read:
673.625. (1) Every applicant for a license as a tax consultant
and every applicant for licensing as a tax preparer must:
(a) Be { - not less than - } 18 years of age { + or
older + };
(b) Possess a high school diploma or have passed an equivalency
examination; { - and - }
(c) Present evidence satisfactory to the State Board of Tax
Practitioners that the applicant has successfully completed
{ - not less than - } { + at least + } 80 hours in basic
personal income tax law, theory and practice at a school training
session or educational institution approved by the board
{ - . - } { + ; and
(d) Possess a preparer tax identification number issued by the
Internal Revenue Service. + }
(2) In addition to the requirements of subsection (1) of this
section, every applicant for licensing as a tax preparer must
pass to the satisfaction of the board an examination. The
examination
{ - shall - } { + must + } be constructed in a manner that in
the judgment of the board measures the applicant's knowledge of
Oregon and federal personal income tax law, theory and practice.
(3) In addition to the requirements of subsection (1) of this
section, every applicant for licensing as a tax consultant must:
(a) Present evidence satisfactory to the board of active
employment, as described in ORS 673.615 (2), as a tax preparer or
employment in this or another state in a capacity that is, in the
judgment of the board equivalent to that of a tax preparer or tax
consultant, for not less than a cumulative total of 780 hours
during at least two of the last five years. { + The board shall
consider + } certification by a tax consultant or person
described in ORS 673.610 (2) or (4) that the applicant was
employed as a tax preparer under supervision for the period
indicated in the certificate { - shall be considered
evidence - } { + to be + } satisfactory { + evidence + }
{ - to the board - } of the applicant's employment as a tax
preparer for the period indicated. If an applicant has worked
Enrolled House Bill 2066 (HB 2066-A) Page 1
less than a cumulative total of 780 hours in at least two of the
last five years, the board may consider the number of hours
employed, the number of years employed, the number of tax returns
prepared and whether the work involved contributed directly to
the professional competence of the individual in determining if a
tax preparer or tax consultant has met the work experience
requirement.
(b) Pass to the satisfaction of the board an examination that
is constructed in a manner that in the judgment of the board
measures the applicant's knowledge of Oregon and federal personal
income tax law, theory and practice. The examination for a tax
consultant's license { - shall differ from the examination for
a tax preparer's license in that it shall - } { + must + } be
of a more exacting nature and require higher standards of
knowledge of personal income tax law, theory and practice
{ + than the examination for a tax preparer's license + }.
(4) If, in the judgment of the board, an applicant has, in
combination, the education and experience to qualify for a tax
consultant's or preparer's license, but does not meet or cannot
present evidence of strict compliance with the requirements of
subsection (1)(c) or subsection (3)(a) of this section, the board
may allow some of the applicant's education or experience to
substitute one for the other. However, { - nothing in this
subsection shall be construed to - } { + this subsection does
not + } allow a waiver of, or substitution for, any
qualifications needed for a tax consultant's or preparer's
license other than those described in subsection (1)(c) or
subsection (3)(a) of this section.
SECTION 2. ORS 673.625, as amended by section 1 of this 2011
Act, is amended to read:
673.625. (1) Every applicant for a license as a tax consultant
and every applicant for licensing as a tax preparer must:
(a) Be 18 years of age or older;
(b) Possess a high school diploma or have passed an equivalency
examination;
(c) Present evidence satisfactory to the State Board of Tax
Practitioners that the applicant has successfully completed at
least 80 hours in basic personal income tax law, theory and
practice at a school training session or educational institution
approved by the board; and
(d) Possess a preparer tax identification number issued by the
Internal Revenue Service.
(2) In addition to the requirements of subsection (1) of this
section, every applicant for licensing as a tax preparer must
pass to the satisfaction of the board an examination. The
examination must be constructed in a manner that in the judgment
of the board measures the applicant's knowledge of Oregon and
federal personal income tax law, theory and practice.
(3) In addition to the requirements of subsection (1) of this
section, every applicant for licensing as a tax consultant must:
(a) Present evidence satisfactory to the board of active
employment, as described in ORS 673.615 (2), as a tax preparer or
employment in this or another state in a capacity that is, in the
judgment of the board equivalent to that of a tax preparer or tax
consultant, for not less than a cumulative total of { - 780 - }
{ + 1,100 + } hours during at least two of the last five years.
The board shall consider certification by a tax consultant or
person described in ORS 673.610 (2) or (4) that the applicant was
employed as a tax preparer under supervision for the period
indicated in the certificate to be satisfactory evidence of the
Enrolled House Bill 2066 (HB 2066-A) Page 2
applicant's employment as a tax preparer for the period
indicated. If an applicant has worked less than a cumulative
total of { - 780 - } { + 1,100 + } hours in at least two of
the last five years, the board may consider the number of hours
employed, the number of years employed, the number of tax returns
prepared and whether the work involved contributed directly to
the professional competence of the individual in determining if a
tax preparer or tax consultant has met the work experience
requirement.
(b) Pass to the satisfaction of the board an examination that
is constructed in a manner that in the judgment of the board
measures the applicant's knowledge of Oregon and federal personal
income tax law, theory and practice. The examination for a tax
consultant's license must be of a more exacting nature and
require higher standards of knowledge of personal income tax law,
theory and practice than the examination for a tax preparer's
license.
(4) If, in the judgment of the board, an applicant has, in
combination, the education and experience to qualify for a tax
consultant's or preparer's license, but does not meet or cannot
present evidence of strict compliance with the requirements of
subsection (1)(c) or subsection (3)(a) of this section, the board
may allow some of the applicant's education or experience to
substitute one for the other. However, this subsection does not
allow a waiver of, or substitution for, any qualifications needed
for a tax consultant's or preparer's license other than those
described in subsection (1)(c) or subsection (3)(a) of this
section.
SECTION 3. ORS 673.637 is amended to read:
673.637. (1) The State Board of Tax Practitioners may issue a
license to an applicant for a license as a tax consultant or as a
tax preparer who:
(a) Presents evidence satisfactory to the board that the
applicant is licensed as a tax consultant or preparer in a state
that has requirements for licensing substantially similar to the
requirements for licensing { - of - } { + in + } this state;
and
(b) Has passed to the satisfaction of the board an examination
covering Oregon personal income tax law, theory and
practice { + , + } { - ; - } the provisions of ORS 673.605 to
673.740 and the code of professional conduct prescribed by the
board.
(2) Notwithstanding ORS 673.625 (1) and (3), but as otherwise
provided in ORS 673.605 to 673.740, the board shall license as a
tax consultant any person who is, on the date of the application
for a tax consultant's license, enrolled to practice before the
Internal Revenue Service pursuant to 31 C.F.R. part 10 if the
person has passed to the satisfaction of the board an examination
covering Oregon personal income tax law, theory and
practice { + , + } { - ; - } the provisions of ORS 673.605 to
673.740 and the code of professional conduct prescribed by the
board.
(3) Except as otherwise provided in this section, { - no - }
{ + an + } examination { - shall be - } { + is not + }
required for licensing under this section.
(4) Any person desiring to be licensed under this section shall
make written application to the board and shall pay to the board
at the time required by the board the examination and license
fees provided { - under ORS 673.685 - } { + by rule of the
board + }.
Enrolled House Bill 2066 (HB 2066-A) Page 3
SECTION 4. { + (1) The amendments to ORS 673.625 by section 2
of this 2011 Act become operative on July 1, 2012.
(2) The amendments to ORS 673.625 by section 2 of this 2011 Act
apply to applications for licensing as a tax consultant submitted
on or after the operative date specified in subsection (1) of
this section. + }
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Passed by House April 25, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate May 10, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2066 (HB 2066-A) Page 4
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2066 (HB 2066-A) Page 5
