Bill > HB2338

This bill creates a new category of tax preparation professional called a "registered tax aide" and establishes comprehensive regulations for their certification, supervision, and professional conduct. The bill defines a registered tax aide as a person who is registered to assist tax consultants in preparing tax returns, with specific requirements for entry into this role. To become a registered tax aide, an individual must be at least 18 years old, have a high school diploma or equivalent, complete 40 hours of approved training, pass an examination, and pay a fee. Tax consultants will be allowed to employ and supervise up to two registered tax aides simultaneously, and these aides must work under the direct supervision of a licensed tax consultant. The bill also outlines grounds for disciplinary action, including potential suspension or revocation of a registered tax aide's certificate for various infractions such as criminal convictions, tax law violations, or professional misconduct. Additionally, the legislation amends existing laws to incorporate this new professional category into the State Board of Tax Practitioners' regulatory framework, ensuring that registered tax aides are subject to similar professional standards and oversight as tax consultants and tax preparers.