Bill Text: OR HB2360 | 2013 | Regular Session | Introduced
Bill Title: Relating to tax preparation; declaring an emergency.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2360 Detail]
Download: Oregon-2013-HB2360-Introduced.html
77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1832
House Bill 2360
Sponsored by Representative THATCHER (at the request of Bill
Litherland) (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
Modifies requirements for licensure as tax preparer or tax
consultant.
Becomes operative January 1, 2014.
Declares emergency, effective on passage.
A BILL FOR AN ACT
Relating to tax preparation; creating new provisions; amending
ORS 673.625, 673.637 and 673.685; and declaring an emergency.
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 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. - }
{ + (d) Pass 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; and
(e) Be registered as a tax return preparer 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) - } { + (2) + } In addition to the requirements of
subsection (1) of this section, every applicant for licensing as
a tax consultant must { - : - } { + be enrolled to practice
before the Internal Revenue Service. + }
{ - (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 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 applicant's
employment as a tax preparer for the period indicated. If an
applicant has worked less than a cumulative total of 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) - } { + (3) + } If, in the judgment of the board,
an applicant has { - , in combination, the education and - }
{ + the + } 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 - } { + substitute the applicant's
experience for those requirements + }. 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 2. 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 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, an
examination is not required for licensing under this section. - }
{ - (4) - } { + (2) + } 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 by rule of the
board - } { + established by the board by rule + }.
SECTION 3. ORS 673.685 is amended to read:
673.685. (1) The State Board of Tax Practitioners shall adopt
by rule fees for:
(a) Application for { - examination for - } a tax
consultant's license.
(b) Application for { - examination for - } a tax preparer's
license.
(c) Issuance or renewal of a tax consultant's license.
(d) Issuance or renewal of a tax preparer's license.
(e) Issuance or renewal of a tax consultant's inactive license.
(f) Issuance or renewal of a tax preparer's inactive license.
(g) Reactivation of a tax consultant's inactive license or
reactivation of a tax preparer's inactive license.
(h) Restoration of lapsed license.
(i) Issuance or replacement of a duplicate { + tax
consultant's + } license.
(j) Issuance of a replacement or duplicate tax { - consultant
certificate - } { + preparer's license + }.
(k) Registration or registration renewal for a sole
proprietorship, partnership, corporation or other legal entity.
(L) Issuance or renewal of a combined tax consultant's or tax
preparer's license and registration for a sole proprietorship,
partnership, corporation or other legal entity. Eligibility for a
combined license shall be determined under rules adopted by the
board.
(m) Annual registration of a branch office of a sole
proprietorship, partnership, corporation or other legal entity.
(2) The fees established by the State Board of Tax
Practitioners under this section are subject to the prior
approval of the Oregon Department of Administrative Services and,
if their adoption occurs between regular sessions of the
Legislative Assembly, a report to the Emergency Board. The fees
may not exceed the cost of administering the regulatory program
of the State Board of Tax Practitioners pertaining to the
purposes for which the fees are established, as authorized by the
Legislative Assembly within the board's budget, as that budget
may be modified by the Emergency Board.
SECTION 4. { + The amendments to ORS 673.625, 673.637 and
673.685 by sections 1 to 3 of this 2013 Act apply to applications
for licensure as a tax preparer or tax consultant that are
submitted on or after the operative date specified in section 5
of this 2013 Act. + }
SECTION 5. { + (1) The amendments to ORS 673.625, 673.637 and
673.685 by sections 1 to 3 of this 2013 Act become operative on
January 1, 2014.
(2) The State Board of Tax Practitioners may take any action
before the operative date specified in subsection (1) of this
section that is necessary to enable the board to exercise, on and
after the operative date specified in subsection (1) of this
section, all the duties, functions and powers conferred on the
board by the amendments to ORS 673.625, 673.637 and 673.685 by
sections 1 to 3 of this 2013 Act. + }
SECTION 6. { + This 2013 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency
is declared to exist, and this 2013 Act takes effect on its
passage. + }
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