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House approves new ‘registered tax aid’ certificate to expand tax‑preparer pipeline
Summary
Lawmakers passed HB 23 38 to authorize a new registered tax aid certificate and annual renewal; the measure sets an initial application and renewal fee of $75 and delegates training and supervision rules to the state board of tax practitioners.
The Oregon House on May 22 passed House Bill 23 38, which authorizes the State Board of Tax Practitioners to issue a new registered tax aid certificate and sets application and renewal fees.
Sponsor Representative DuTran said the measure aims to address a shrinking pipeline of workers in the tax preparation industry by allowing registered tax aids to assist tax consultants under supervision. “The measure aims to address the decreasing pipeline of individuals interested in the tax industry by allowing tax aids to assist tax consultants in the preparation of tax returns under supervision of tax consultants,” Tran said on the floor. The bill gives the board authority to define training, supervision and continuing education requirements by rule.
HB 23 38 sets the initial application and annual renewal fees at $75, effective Jan. 1, 2026, and references OR 673.605 to 673.74 in its statutory language as amended on the floor. The bill text, as read in session, specifies education, training (40 hours), examination and fitness standards for certification. The board may substitute education and experience in limited cases but cannot waive core qualifications.
Representative Deal questioned why a new certificate structure was required, noting that in prior years data‑entry work was done under existing supervision. “Why do we have to create this new license structure?” Deal asked. Supporters and the bill carrier said the certification is intended to standardize training and oversight and to encourage entry into a regulated career path.
After brief discussion, the House voted and the clerk declared the bill passed by the required constitutional majority. The joint committee on Ways and Means had recommended approval.
HB 23 38 directs the Board of Tax Practitioners to adopt rules on training, examinations and supervision, and establishes renewal and continuing education requirements for certificate holders. The bill is now headed to the Senate for further consideration.
