NAEA works in partnership with state chapters and leaders on state-based legislation, regulations, and legal issues. Brief updates on selected state issues are published in E@lert, NAEA’s weekly e-newsletter, and in the EA Journal.
The NAEA Legal Defense Fund was established to assist with the legal expenses required to defend the rights of enrolled agents to practice before all levels of the Internal Revenue Service and associated levels of state or local departments of taxation. It is funded by voluntary contributions from the members and the affiliates and may be supplemented by auctions or other fundraising methods as needed. The Fund is used to oppose pending regulations or legislation or to change currently restrictive regulations or legislation that inhibits enrolled agents’ right to practice before the Internal Revenue Service and/or a state or local departments of revenue.
Contribute to the NAEA Legal Defense Fund
For more information, contact our office at 202-822-NAEA (6232) / 855-880-6232 or governmentrelations@naea.org.
Enrolled Agent Advocacy Week Across the NationThis November, NAEA is organizing EA Advocacy Week Across the Nation. During this week, enrolled agents will schedule meetings with their state lawmakers in their district offices to help shape smarter tax policy in their communities. Many lawmakers still don’t know what an Enrolled Agent is, or the critical role enrolled agents play for taxpayers and small businesses.
For years, Oregon has stood nearly alone in requiring Enrolled Agents (EAs) — who are federally licensed by the U.S. Department of the Treasury — to obtain an additional state license to prepare personal income tax returns for Oregon clients.
Oregon is one of the only states in the nation that ignores the federally granted authority of Enrolled Agents. Under Oregon law, even a federally credentialed EA must obtain a separate state license from the Oregon Board of Tax Practitioners (OBTP) to legally prepare personal income tax returns for Oregon residents. The Oregon Department of Revenue (DOR) has a similar stance: agency employees will not discuss resolution cases with EAs unless they also hold a state-issued license.NAEA is launching a strategic campaign to change Oregon law and exempt Enrolled Agents from the state’s licensing requirements, just as CPAs and attorneys are exempt from the same rules.
Our proposed legislative fix is sensible and straightforward:
Amend Oregon statute to recognize the authority of federally licensed Enrolled Agents and exempt them from additional state licensure requirements.
This solution does not seek special treatment — it seeks fair treatment. CPAs and attorneys are permitted to operate in Oregon without obtaining duplicative licenses, as their credentials are recognized as sufficient. EAs deserve the same respect.
The Oregon Legislature meets for a limited number of days each year. We are preparing a bill for introduction in the 2026 short session—just 35 days—which begins in February.
We are pursuing this change through the Oregon Legislature — not the courts — because it is faster, more efficient, and more durable. But to succeed, we need your help.
Some may wonder why NAEA is dedicating so much time and effort to what appears to be a “state issue.” The answer is simple: If Oregon’s policy stands unchallenged, other states may follow.
View this this comment letter from March 2025.
NAEA and the Minnesota Chapter of Enrolled Agents (MNcEA) are actively advocating against legislation that would impose a sales tax on professional accounting services in the state.
In a formal letter to the Minnesota Senate Tax Committee, MNcEA outlined its strong opposition to SF 2374—a bill that would make essential tax services more expensive for individuals and small businesses.
Taxing professional accounting services would increase costs, reduce access to expert guidance, and introduce complex compliance burdens for practitioners, including Enrolled Agents. These additional hurdles could lead to more taxpayer errors, increased enforcement challenges, and ultimately lower overall compliance.
NAEA believes this proposal undermines voluntary compliance and disproportionately affects those trying to follow the law. We continue to push for tax policies that promote fairness, simplicity, and accessibility—and we’re proud to stand with MNcEA in protecting both tax professionals and the clients they serve.
