After a New York County Supreme Court Judge upheld as constitutional the requirement under Tax Law § 32 that “enrolled agents” comply with New York State tax return preparer registration and annual fee requirements (New York State Assn. of Enrolled Agents, Inc. v. New York State Dep’t of Taxation & Fin., 905 N.Y.S.2d 856 (Sup. Ct. N.Y. County July 6, 2010)), the Legislature amended the law to exclude enrolled agents from the definition of “tax return preparers.” Therefore, enrolled agents are no longer subject to the registration and fee requirements, beginning on or after July 30, 2010. Laws 2010, ch. 242.