(

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 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 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 of Title 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.