Summary of state activity on CPA mobility

Updated April 18, 2008

2008 Mobility Enacted in 8 states:

• New Mexico (signed by Governor on Feb. 28.) 
  • Effective May 14, 2008
    
    
• Washington (signed by Governor on March 14)
  • Effective June 13, 2008
    
    
• Utah (signed by Governor on March 17)
  • Effective date May 5, 2008
    
    
• Idaho (signed by Governor on March 17)
  • Effective July 1, 2008
    
    
• Mississippi (signed by Governor on March 24)
  • Effective July 1, 2009
    
    
• West Virginia (signed by Governor on March 28)
  • Effective June 7, 2008
    
    
• Kentucky (signed by Governor on April 14)
  • Effective July 14, 2008.
    
    
• Minnesota (signed by Governor on April 17)
  • Effective upon signature, April 17, 2008.

Legislation currently pending in 15 states:

1. Alabama (HB 511 / SB 415) – HB 511 passed the House on March 25.
2. Arizona (SB 1227) – passed Senate on Feb. 25
3. California (AB 2473)
4. Colorado (HB 1226) – passed legislature, pending action by Governor
5. Connecticut   (SB 684)
6. Delaware (SB 131. Carried over from 2007)
7. Hawaii (SB 980 / HB 939 carried over from 2007.  HB 2258)
8. Iowa  (SB 2379) – passed legislature, pending action by Governor
9. Massachusetts  (HB 4515)
10. Maryland (HB 1296) – passed legislature, pending action by Governor
11. Michigan (HB 5936)
12. New Jersey (SB 229 / AB 2466)
13. Oklahoma (SB 1010 carried over from 2007) – passed Senate on Mar. 5
14. Pennsylvania (SB 838) – passed Senate on Dec. 13, 2007.
15. South Carolina (HB 4867)

Note: Georgia legislation that enacts partial mobility, but is non-UAA compliant has also passed the legislature and is pending action by the Governor.

2008 Anticipated Legislative Activity (bills not yet introduced)

• North Carolina

2007:  Mobility Enacted in 7 states

• Tennessee (signed by Governor on April 11)
  • Effective immediately.
    
    
  • Indiana (signed by Governor on May 8)
    • Effective July 1, 2007)
      
      
  • Texas (signed by Governor on June 15)
    • Effective Sept. 1, 2007
      
      
  • Illinois (Signed by Governor on Aug. 23)
    • Effective January 1, 2008
      
      
  • Maine (signed by the Governor on June 21)
    • Effective September 20, 2007
      
      
  • Rhode Island (signed by the Governor on July 3)
    • Effective immediately
      
      
  • Louisiana (Legislation enacted which grants the Board authority to remove the notification requirement through the rules process. The rule became effective on Dec. 20, 2007.)

Prior to 2007, mobility enacted in 4 states:

• Prior to 2007, four states – Missouri, Ohio, Virginia and Wisconsin – had laws in place to allow for CPA mobility.

*Missouri has enacted mobility via regulation, but is considering legislation to place no-notification language in statute.

Possible 2009 Legislative Activity

1. Alaska
2. Arkansas
3. Florida
4. Montana
5. Nebraska
6. Nevada
7. New Hampshire**
8. Oregon*
9. South Dakota
10. Vermont
11. Wyoming

*Oregon  enacted legislation in 2007 permitting out-of-state tax practitioners…CPAs licensed in substantially equivalent states…to enter Oregon and perform tax preparation services without notifying the Board

**The New Hampshire legislature passed a resolution in 2008 calling for a study of the issue of CPA mobility. 

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