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Legislative Alert: Oregon Codifies Federal Enrolled Agent Credential

Posted on Mar. 6, 2026

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The Oregon Legislature has achieved a significant milestone for the tax profession with the final passage of Senate Bill 1510. This legislation formally recognizes the federal Enrolled Agent (EA) credential within Oregon state law, establishing a streamlined regulatory framework for Treasury-authorized practitioners.

Following unanimous approval in the Oregon House of Representatives on March 4, 2026, the bill transitioned to Governor Tina Kotek’s desk for enactment. For members of the North Carolina Society of Enrolled Agents (NCSEA) who maintain a multi-state practice or provide services to clients with Oregon filing requirements, this statutory shift represents a substantial reduction in administrative reciprocity barriers.

Key Statutory Enhancements for Enrolled Agents

SB 1510 fundamentally updates the Oregon Revised Statutes (ORS) Chapter 673 to create a "Registration" pathway rather than a "Licensing" hurdle for EAs. The core technical changes include:

• Mandatory Registration: The Oregon Board of Tax Practitioners (OBTP) is now required to register any individual who holds a current, valid Enrolled Agent credential issued by the Internal Revenue Service.
• Examination Exemptions: Under the new law, EAs are exempt from the Oregon-specific competency examination. Your federal Special Enrollment Examination (SEE) is now recognized as the sufficient standard for state-level practice.
• Continuing Education (CE) Reciprocity: The legislation removes the requirement for EAs to complete Oregon-mandated continuing education hours, provided the practitioner remains in compliance with IRS Circular 230 CE requirements.
• Supervisory Parity: The bill grants EAs the authority to supervise non-credentialed tax preparers within their firms, establishing parity with the privileges long held by CPAs and tax attorneys in the state.

Impact on NCSEA Members with Oregon Clients

For North Carolina-based EAs who prepare Oregon state returns (Form OR-40/OR-40-N), these changes simplify the compliance landscape significantly.

Professional Implications

This legislative victory is the result of tireless advocacy by the Oregon Society of Enrolled Agents and the National Association of Enrolled Agents (NAEA). By codifying the EA credential, Oregon joins an increasing number of jurisdictions that recognize the rigor of the SEE and the high ethical standards of Circular 230.

For NCSEA members, this means less time navigating redundant state-level bureaucracy and more time focusing on high-level representation and tax planning for your clients with Oregon nexus. We celebrate this advancement as it further solidifies the Enrolled Agent's status as the premier federal tax professional across all fifty states.

Here is the exact path SB 1510 must follow to become active law:

1. Presentation to the Governor

Now that the Speaker of the House and the President of the Senate have "enrolled" (signed) the bill, it is officially transmitted to Governor Tina Kotek.

• The Timeline: Because the Oregon Legislature is in its "short session" (scheduled to adjourn on March 8, 2026), the Governor has a specific window to act.
• Action Required: She must sign the bill, allow it to become law without her signature, or veto it. Given the unanimous House vote and strong bipartisan support, a veto is highly unlikely.

2. Adjournment Sine Die

The "clock" for the law's effective date is tied to the end of the legislative session.

• The Date: Adjournment is expected on March 8, 2026. This date is the anchor point for most non-emergency legislation in Oregon.

3. The 90-Day Waiting Period

Under the Oregon Constitution, most bills (unless they contain an "Emergency Clause") do not take effect immediately upon being signed.

• Effective Date: SB 1510 is slated to take effect on the 91st day following the close of the session.
• Projected Start: This places the official implementation date on or around June 7, 2026.

4. Rulemaking by the Board of Tax Practitioners

Once the law is enacted, the Oregon Board of Tax Practitioners (OBTP) must update its administrative rules (OARs) to align with the new statute.

• Registration Portal: The Board will need to create the specific "Enrolled Agent Registration" pathway in its licensing system.
• Fee Setting: While the law grants them authority to charge a registration fee, the Board must formally meet to set the exact dollar amount and establish the verification process for an EA’s standing with the IRS.

What this means for NCSEA Members right now:

• Tax Season 2025 (Current): You must still comply with the existing Oregon rules (LTC/LTP requirements) for returns being filed right now.
• Post-June 2026: Once the 91-day period passes and the OBTP opens the registration portal, NCSEA members can transition to the "Registered EA" status, effectively ending the need for Oregon-specific exams or CE for future cycles. 

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