2008 Mobility Enacted in 15 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

• Iowa (signed by Governor on April 18)
  • Effective July 1, 2009

• Colorado (signed by Governor on May 1)
  • Effective Aug. 6, 2008

• Connecticut (signed by Governor on May 12)
  • Effective upon signature, May 12, 2008

• Maryland (signed by Governor on May 13)
  • Effective Oct. 1, 2008

• Michigan (signed by Governor on June 11)
  • Effective upon signature, June 11, 2008

• South Carolina (signed by Governor on June 16)
  • Effective upon signature, June 16, 2008

• Arizona (signed by Governor on June 27)
  • Effective September 26, 2008

2008 Legislation activity in 8 states:

• Alabama (Legislation did not pass during regular or special session.)

• California (AB 2473)

• Delaware (SB 131. Carried over from 2007) – passed legislature, pending action by Governor.

• Hawaii (SB 980 / HB 939 / HB 2258) 2008 session adjourned on May 1.

• Massachusetts (HB 4515)

• New Jersey (SB 229 / AB 2466) – passed legislature, pending action by Governor.

• Oklahoma (SB 1010 carried over from 2007) – Conference Committee failed to reach agreement.

• Pennsylvania (SB 838) – passed Senate on Dec. 13, 2007 – passed legislature, pending action by Governor.

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.

Possible 2009 Legislative Activity

1. Alaska
2. Arkansas
3. Florida
4. Kansas
5. Montana
6. Nebraska
7. Nevada
8. New Hampshire**
9. North Carolina
10. Oregon*
11. South Dakota
12. Vermont
13. 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.