Tax preparers.

Existing law, the Tax Preparation Act, requires a tax preparer to register with the California Tax Education Council, which is charged with carrying out regulatory responsibilities and duties under the act. Existing law subjects the act to review by the appropriate policy committees of the Legislature and repeals the act on January 1, 2024. Existing law makes a violation of the act a misdemeanor, except as specified. This bill would extend the operation of the act until January 1, 2028. By expanding the operation of the act, the violation of which is a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.