Legislative Platform - Position Statements 

Our Legislative Platform is established by Board-approved position statements that address a myriad of tax administration issues.  These issues provide the guidance for your Legislative Affairs Committee to apply as they review all newly introduced legislation, determine its relevancy, and assign a level of action to take, if any.  Levels of action include Support, Oppose, Neutral/No Action, or Watch.  The current approved position statements are as follows:

  1. The California Society of Enrolled Agents, consistent with the Mission Statement of the Society, will strive to protect and enhance the interests of those Enrolled Agents engaged in providing fundamental and professional tax basis accounting services.

  2. The California Society of Enrolled Agents supports legislation and regulation that promotes fair and effective tax policy which reduces taxpayer burden and opposes legislation or regulation which would inhibit or limit fair and effective tax policy and increase taxpayer burden.

  3. The California Society of Enrolled Agents opposes conformity to tax reforms that would limit the ability to claim personal itemized deductions, deduction for alimony paid, or any similar proposal that would place an additional tax burden on many California taxpayers.

  4. The California Society of Enrolled Agents believes that California law and California Tax & Enforcement agencies ought to conform to federal law as it relates to payroll tax and the definition of employee vs. independent contractor status.

  5. The California Society of Enrolled Agents supports and encourages the protections of taxpayer rights per the Taxpayer’s Bill of Rights , as it was intended by California law, and maintaining those same protections even upon the disbanding or dissolution of new tax administration agencies, provided that all of the privileges and rights afforded to all practitioners governed by Treasury Department Circular 230 remain in effect.

  6. The California Society of Enrolled Agents supports the concept of consolidated collection of California tax liabilities.

  7. The California Society of Enrolled Agents supports amnesty for California taxpayers to come in to compliance with any California Code and opposes any inconsistent policies among California tax and regulatory agencies that restrict or confound taxpayers’ ability to become compliant.

  8. The California Society of Enrolled Agents supports legislation or regulation intended to combat identity theft, data breaches, cyber-crime, and other scams against taxpayers, tax preparers, and government agencies, provided that such regulation does not inhibit Enrolled Agents from effectively representing taxpayers.

  9. The California Society of Enrolled Agents supports legislation or regulation which enhances the ability of professional associations to serve the interests of their members and opposes legislation and regulation which would inhibit or limit their abilities to serve the interests of their members.

  10. The California Society of Enrolled Agents opposes sales/use taxes on personal services.

  11. The California Society of Enrolled Agents opposes personal income tax withholding on independent contractors.

  12. The California Society of Enrolled Agents opposes tax agencies collecting any information other than tax information

  13. The California Society of Enrolled Agents opposes any retroactive tax increases.

(Revised by the Board of Directors January 9, 2022).


 

ADVOCACY

CSEA advocates for the rights of Enrolled Agents and taxpayers before all state and legislative and regulatory agencies. While the Society’s advocacy efforts are aimed at legislation and regulation that protect the rights of EAs to practice in California, we advocate for efficient and effective tax administration as well. We maintain strong, strategic relationships with the agencies that make decisions impacting Enrolled Agents and the tax industry such as:

  • Internal Revenue Service  (IRS)
  • Franchise Tax Board (FTB)
  • California Department of Tax & Fee Administration (CDTFA)
  • Board of Equalization (BOE)
  • Employment Development Department (EDD)
  • California Board of Accountancy (CBA)
  • California Tax Education Council (CTEC)

We have cultivated an effective presence in the State Capitol through:

  • Grassroots Lobbying
  • Annual Stern/Mulak Advocacy "Week"
  • STALM - State Tax Agency Liaison Meeting (annual)
  • FTB Taxpayer Bill of Rights (TBOR) Hearing

Want to know more about our advocacy efforts and successes?  
   Check out the video by Jennifer Tannehill, our lobbyist from Aaron Read & Associates, on the Legislative Action Fund page of this website!

Your contributions to the Legislative Action Fund (LAF) help support all legislative activities. 

 

FinCEN Wants You to Know:

As of January 1, 2024, the bipartisan Corporate Transparency Act requires many companies doing business in the United States to report information about the individuals who ultimately own or control them. The law was passed to curb illicit finance and protect U.S. national security. Filing is simple, secure, and free of charge. Learn more about beneficial ownership reporting at www.fincen.gov/boi.

Companies that are required to comply (“reporting companies”) must file their initial reports by the following deadlines:

  • Existing companies: Reporting companies created or registered to do business in the United States before January 1, 2024 must file by January 1, 2025.
  • Newly created or registered companies: Reporting companies created or registered to do business in the United States in 2024 have 90 calendar days to file after receiving actual or public notice that their company’s creation or registration is effective.

Beneficial ownership information reporting is not an annual requirement. A report only needs to be submitted once, unless the filer needs to update or correct information.