OR HB2338

Creates a new "registered tax aide" certification category under the State Board of Tax Practitioners, requiring applicants to be 18+, have a high school diploma or equivalent, complete 40 hours of board-approved training, pass an examination, and pay applicable fees

Registered tax aides may only assist tax consultants in preparing tax returns under direct supervision, and each tax consultant may supervise no more than two registered tax aides simultaneously

Registered tax aides must renew certificates annually, meet continuing education requirements, and maintain a qualifying supervisor; they are ineligible for inactive status unlike licensed tax consultants and preparers

Establishes disciplinary grounds for registered tax aides including felony convictions, violations of tax laws, failure to meet continuing education requirements, and professional conduct violations, with the Board authorized to refuse, suspend, or revoke certificates

Grants the State Board of Tax Practitioners authority to establish supervision standards, impose conditions on registered tax aide activities, set certification fees, and formulate a code of professional conduct for this new credential category