Bus. & Prof. Code, § 22258 · Chapter 14. Tax Preparers
Bus. & Prof. Code, § 22258
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The following persons are exempt from the requirements of this title, subject to the requirements of subdivision (b):
(1) An individual with a current and valid license issued by the California Board of Accountancy, or authorized to practice public accountancy pursuant to Article 5.1 (commencing with Section 5096) of Chapter 1 of Division 3.
(2) A firm, including the firm’s partners, shareholders, owners, or employees, provided the firm has a current and valid license issued by the California Board of Accountancy.
(3) A person who is an active member of the State Bar of California.
(4) Any trust company or trust business as defined in Chapter 1 (commencing with Section 99) of Division 1 of the Financial Code.
(5) A financial institution regulated by the state or federal government, insofar as the activities of the financial institution with respect to tax preparation are subject to federal or state examination or oversight.
(6) A person who is enrolled to practice before the Internal Revenue Service pursuant to Subpart A (commencing with Section 10.1) of Part 10 of Title 31 of the Code of Federal Regulations.
(7) Any employee of any person described in paragraph (1), (2), (3), (4), (5), or (6), while functioning within the scope of that employment, insofar that the employee is supervised by a person exempt under this subdivision who reviews the return, signs it, and is responsible for its content.
(8) Any employee of any corporation, partnership, association, or any entity described in subparagraph (B) of paragraph (1) of subdivision (a) of Section 22251.
(b) (1) Except for employees of entities described in paragraph (4) or (5) of subdivision (a), paragraph (7) of subdivision (a) shall apply only if all tax returns prepared by that employee are signed by a person described in paragraph (1), (2), (3), or (6) of subdivision (a).
(2) Paragraph (8) of subdivision (a) shall apply only if all tax returns prepared by that employee are signed by the person described in paragraph (8) of subdivision (a).
(3) No person described in this subdivision as an employee may sign a tax return, unless that employee is otherwise exempt under this section, is registered as a tax preparer with the council, or is an employee of either a trust company or trust business described in paragraph (4) of subdivision (a), or any employee of a financial institution described in paragraph (5) of subdivision (a).
(c) For purposes of this section, preparation of a tax return includes the inputting of tax data into a computer.
(d) The amendments made to this section by the act adding this subdivision shall apply to tax returns prepared for taxable years beginning on or after January 1, 2025.
Notes and commentary — not statutory text
History
Amended by Stats. 2025, Ch. 329, Sec. 1. (SB 788) Effective January 1, 2026. Repealed as of January 1, 2028, pursuant to Section 22259.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=22258.
- Text hash
- sha256 c2bb6bd50e48aaf661d61d7bddc146343bb1034603ae2005d348817d0f4e1e32
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Business and Professions Code
Cited by 2 provisions
Provisions in this library whose text cites Bus. & Prof. Code, § 22258. Each shows the citation as that text prints it.
Business and Professions Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.