{
  "name": "US CPA alternative licensure pathways, by jurisdiction",
  "url": "https://pocketcpa.ai/cpa-requirements/150-hour-rule/",
  "license": "https://pocketcpa.ai/terms",
  "attribution": "PocketCPA, https://pocketcpa.ai/cpa-requirements/150-hour-rule/",
  "checkedOn": "2026-08-19",
  "generatedOn": "2026-09-24",
  "method": "Each jurisdiction was researched against its state board, statute or state CPA society, then every claim of an alternative pathway was handed to a second independent pass whose instruction was to refute it rather than confirm it. 46 of the 55 were challenged that way and 10 came back with a correction, which is why several dates here differ from the lists published by the review courses.",
  "counts": {
    "total": 55,
    "inForce": 37,
    "enactedNotYetEffective": 9,
    "none": 9,
    "lapsedNotReverified": 0,
    "effectiveDatePassedNotReverified": 0
  },
  "changes": [
    {
      "date": "2026-08-28",
      "jurisdiction": "Missouri",
      "summary": "moved from enacted to in force: the bachelor's degree plus two years of experience route under SB 1233 reached its effective date"
    }
  ],
  "trackers": {
    "observedOn": "2026-08-26",
    "note": "What the three most-cited published trackers said when they were read, recorded so the disagreement on /cpa-requirements/150-hour-rule/ is a dated observation an editor can re-run rather than an assertion. Each list is transcribed from the page's own words on observedOn. Re-read them before citing the difference again; a tracker that catches up is a correction to record, not a claim to keep.",
    "sources": [
      {
        "id": "300hours",
        "name": "300hours",
        "url": "https://300hours.com/cpa-requirements-by-state/",
        "statedAsOf": "July 2026",
        "coverage": 54,
        "quote": "No new pathway enacted (150 hours still required for licensure)",
        "structure": "Separates active from enacted-but-not-yet-effective, which most do not, and then files everything else under one heading.",
        "inForce": [
          "AK",
          "CT",
          "DE",
          "HI",
          "ID",
          "IA",
          "KS",
          "LA",
          "MN",
          "MS",
          "MT",
          "NE",
          "NH",
          "NM",
          "OH",
          "OR",
          "PR",
          "RI",
          "SC",
          "SD",
          "TX",
          "UT",
          "VT",
          "WV"
        ],
        "enacted": [
          "AL",
          "CO",
          "MD"
        ],
        "notEnacted": [
          "AZ",
          "AR",
          "CA",
          "FL",
          "GA",
          "IL",
          "IN",
          "KY",
          "MA",
          "MI",
          "MO",
          "NV",
          "NJ",
          "NY",
          "NC",
          "ND",
          "OK",
          "PA",
          "TN",
          "VA",
          "WA",
          "WI",
          "WY",
          "DC",
          "GU",
          "VI",
          "MP"
        ],
        "unlisted": [
          "ME"
        ]
      },
      {
        "id": "becker",
        "name": "Becker",
        "url": "https://www.becker.com/blog/cpa/150-credit-hours-cpa-a-tale-of-courses-and-creative-counting",
        "statedAsOf": null,
        "coverage": 44,
        "quote": "Currently, several states have laws that are already in effect or go into effect in the future, which eliminate or provide an alternative to the standard 150 hour CPA requirement.",
        "structure": "One alphabetical list that mixes routes already in force with routes dated into 2027, so a reader cannot tell which of the 44 they can use today.",
        "named": [
          "AL",
          "AK",
          "AZ",
          "AR",
          "CA",
          "CO",
          "CT",
          "DE",
          "GA",
          "HI",
          "ID",
          "IN",
          "IL",
          "IA",
          "KS",
          "KY",
          "LA",
          "MD",
          "MN",
          "MS",
          "MO",
          "MT",
          "NE",
          "NV",
          "NH",
          "NJ",
          "NM",
          "NY",
          "NC",
          "OH",
          "OK",
          "OR",
          "PA",
          "PR",
          "RI",
          "SC",
          "SD",
          "TN",
          "TX",
          "UT",
          "VT",
          "VA",
          "WA",
          "WV"
        ]
      },
      {
        "id": "cpacredits",
        "name": "CPA Credits",
        "url": "https://www.cpacredits.com/resources/tracking-changes-to-the-150-rule-state-by-state/",
        "statedAsOf": "March 20, 2025",
        "coverage": 9,
        "quote": "If you are looking to get your CPA in the near future, we wouldn't bank on these changes happening too soon. We suggest you get your 150 credit hours quickly and affordably and get moving on your career.",
        "structure": "Nine jurisdictions, carrying its own March 2025 date, still describing Utah, Minnesota, South Carolina and New Jersey as proposed or exploratory and Texas, California and New York as no change.",
        "inForce": [
          "OH"
        ],
        "pending": [
          "VA",
          "UT",
          "MN",
          "SC",
          "NJ"
        ],
        "notEnacted": [
          "CA",
          "NY",
          "TX"
        ]
      }
    ]
  },
  "jurisdictions": [
    {
      "code": "AL",
      "name": "Alabama",
      "page": "https://pocketcpa.ai/cpa-requirements/alabama/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2026-10-15",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with 24 semester hours of upper division accounting and 24 semester hours of business, plus two years of qualifying accounting experience and the CPA Exam.",
      "legislation": "HB 59, Pathways to CPA Act, 2026 Regular Session, amending Ala. Code sections 34-1-4 and 34-1-11",
      "sourceUrl": "https://admincode.legislature.state.al.us/api/filing/69f9fc9b386388b26f13a0ea/filing",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "AK",
      "name": "Alaska",
      "page": "https://pocketcpa.ai/cpa-requirements/alaska/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": false,
      "requirement": "A baccalaureate degree with an accounting concentration (24 semester hours of accounting plus 9 semester hours of business law, economics and statistics, computer science or mathematics) and two years of accounting experience.",
      "legislation": "HB 121, ch. 22 SLA 2025, amending AS 08.04.120(a)",
      "sourceUrl": "https://www.commerce.alaska.gov/web/Portals/5/pub/CPA_BoardFlyer_2026.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "page": "https://pocketcpa.ai/cpa-requirements/arizona/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2027-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree and at least two years of experience, with the Board of Accountancy setting the required accounting and related course hours by rule.",
      "legislation": "SB 1181, Laws 2026, Chapter 17, amending A.R.S. section 32-721",
      "sourceUrl": "https://www.azleg.gov/legtext/57leg/2r/laws/0017.htm",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "page": "https://pocketcpa.ai/cpa-requirements/arkansas/",
      "state": "in_force",
      "effectiveDate": "2026-03-05",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with the accounting concentration of 27 upper level accounting hours and the business concentration of 24 hours, plus two years of experience.",
      "legislation": "Arkansas State Board of Public Accountancy rule revisions approved by the Arkansas Legislative Council on February 20, 2026 and published February 23, 2026",
      "sourceUrl": "https://labor.arkansas.gov/wp-content/uploads/Revised-Board-Rules-Now-in-Effect.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "CA",
      "name": "California",
      "page": "https://pocketcpa.ai/cpa-requirements/california/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2027-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with an accounting concentration of 24 accounting units, 24 business related units and 3 ethics units, plus two years of general accounting experience, with a qualifying advanced degree substituting for one year and an approved certificate program for six months.",
      "legislation": "AB 1175 (2025), adding Business and Professions Code sections 5093.2 and 5093.3",
      "sourceUrl": "https://www.dca.ca.gov/cba/outreach/california-legislation.shtml",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "page": "https://pocketcpa.ai/cpa-requirements/colorado/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2027-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with a board approved accounting concentration, plus at least two years of accounting related work experience, a professional ethics course, and passage of the CPA exam.",
      "legislation": "SB26-076 (2026), Chapter 81, amending C.R.S. 12-100-108",
      "sourceUrl": "https://leg.colorado.gov/bills/SB26-076",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MP",
      "name": "Commonwealth of the Northern Mariana Islands",
      "page": "https://pocketcpa.ai/cpa-requirements/commonwealth-of-the-northern-mariana-islands/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": null,
      "requirement": null,
      "legislation": "4 CMC § 3421 (source: CNMI Public Law 13-52, the CNMI Public Accountancy Act)",
      "sourceUrl": "https://cnmilaw.org/pdf/cmc_section/T4/3421.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "page": "https://pocketcpa.ai/cpa-requirements/connecticut/",
      "state": "in_force",
      "effectiveDate": "2025-10-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree or its equivalent with an accounting concentration acceptable to the board, plus two years of experience and passage of the CPA exam.",
      "legislation": "Public Act 25-36 (HB 7020, 2025), amending Conn. Gen. Stat. 20-281c",
      "sourceUrl": "https://www.cga.ct.gov/2025/act/pa/pdf/2025PA-00036-R00HB-07020-PA.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "DE",
      "name": "Delaware",
      "page": "https://pocketcpa.ai/cpa-requirements/delaware/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with an accounting concentration and at least 120 semester hours, plus two years of qualifying experience supervised by a United States CPA and earned after the degree is conferred.",
      "legislation": "HB 143 (153rd General Assembly), 85 Del. Laws ch. 112, amending 24 Del. C. 107",
      "sourceUrl": "https://dpr.delaware.gov/boards/accountancy/newpermit/",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "page": "https://pocketcpa.ai/cpa-requirements/district-of-columbia/",
      "state": "in_force",
      "effectiveDate": "2026-08-10",
      "expiresOn": "2026-11-08",
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with a concentration in accounting or the equivalent, two years of relevant experience verified by a licensed CPA, and passage of the accounting and auditing examination.",
      "legislation": "D.C. Act 26-399 (emergency, Bill 26-730) and D.C. Act 26-412 (permanent, Bill 26-494), both amending D.C. Official Code § 47-2853.42",
      "sourceUrl": "https://code.dccouncil.gov/us/dc/council/code/sections/47-2853.42",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "FL",
      "name": "Florida",
      "page": "https://pocketcpa.ai/cpa-requirements/florida/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": null,
      "legislation": "SB 364 / HB 333 (2026 session), both failed; Fla. Stat. 473.308 unchanged",
      "sourceUrl": "https://www.flsenate.gov/Laws/Statutes/2025/473.308",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "page": "https://pocketcpa.ai/cpa-requirements/georgia/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with an accounting concentration, defined by board rule as 30 semester hours of accounting and 18 semester hours of general business, plus two years of continuous qualifying experience totaling at least 4,000 hours.",
      "legislation": "HB 148, the Public Accountancy Act of 2025, amending O.C.G.A. 43-3-9",
      "sourceUrl": "https://rules.sos.ga.gov/gac/20-3",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "GU",
      "name": "Guam",
      "page": "https://pocketcpa.ai/cpa-requirements/guam/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": null,
      "requirement": null,
      "legislation": "Guam Accountancy Act of 2003, as amended; 150-hour licensure requirement effective December 16, 2021",
      "sourceUrl": "https://www.guamboa.org/faqs.htm",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "page": "https://pocketcpa.ai/cpa-requirements/hawaii/",
      "state": "in_force",
      "effectiveDate": "2025-04-10",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree covering at least 120 semester hours, including 24 semester hours of accounting of which 18 are upper division or graduate level and 24 semester hours of upper division or graduate business courses, plus the CPA Exam and three years of experience, being the standard two years plus twelve additional months that must be earned in public accountancy practice.",
      "legislation": "SB 1291 SD1, Act 14, Session Laws of Hawaii 2025 (amending HRS 466-5, repealing HRS 466-5.5)",
      "sourceUrl": "https://cca.hawaii.gov/pvl/files/2023/11/Instruct-App-for-CPA-Lic_09.24R-with-revised-instruction-on-education-and-application-form-.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "page": "https://pocketcpa.ai/cpa-requirements/idaho/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with an accounting concentration, meaning at least 24 semester hours in accounting excluding introductory courses and 24 semester hours in business, plus two years of supervised experience and the CPA Exam.",
      "legislation": "House Bill 563 (2026), Session Law Chapter 48, signed March 18, 2026, amending Idaho Code 54-207 and 54-209",
      "sourceUrl": "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0563/",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "page": "https://pocketcpa.ai/cpa-requirements/illinois/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2027-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree in accounting from an accredited college or university, an exam certificate or certification from the Illinois Board of Examiners, and at least two years of experience as defined by Department rule.",
      "legislation": "Public Act 104-0228 (HB 2459), amending 225 ILCS 450/3 and 225 ILCS 450/14",
      "sourceUrl": "https://www.ilga.gov/legislation/PublicActs/View/104-0228",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "page": "https://pocketcpa.ai/cpa-requirements/indiana/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2027-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with a concentration in accounting, passage of the Uniform CPA Exam, and two years of verified experience.",
      "legislation": "House Enrolled Act 1143 (2025), signed April 16, 2025, amending IC 25-2.1-3-2 and IC 25-2.1-3-10 and repealing IC 25-2.1-3-11",
      "sourceUrl": "https://iar.iga.in.gov/register/20260128-IR-872260018RAA",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "page": "https://pocketcpa.ai/cpa-requirements/iowa/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "At least 120 semester hours of college education and a degree of at least baccalaureate level conferred by a recognized college or university whose program includes a concentration in accounting or an area the board determines to be substantially equivalent, plus no less than two years of experience and the CPA Exam.",
      "legislation": "House File 778, 2025 Iowa Acts chapter 40, approved May 1, 2025, rewriting Iowa Code 542.5(7) and striking 542.5(12)",
      "sourceUrl": "https://www.legis.iowa.gov/docs/publications/iactc/91.1/CH0040.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "page": "https://pocketcpa.ai/cpa-requirements/kansas/",
      "state": "in_force",
      "effectiveDate": "2026-04-23",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate or higher degree with a board-approved concentration in accounting, plus two years of accounting experience verified by an actively licensed CPA, plus passage of the Uniform CPA Exam.",
      "legislation": "HB 2573 (2026), Session Laws of Kansas ch. 80; amends K.S.A. 1-302a and 1-302b",
      "sourceUrl": "https://www.sos.ks.gov/publications/sessionlaws/2026/Chapter-80-HB-2573.html",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "page": "https://pocketcpa.ai/cpa-requirements/kentucky/",
      "state": "in_force",
      "effectiveDate": "2026-07-15",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with a major or concentration in accounting, plus two years or 4,000 hours of accounting or attest experience verifiable by a licensed CPA, plus passage of the CPA Exam.",
      "legislation": "HB 45 (2026 Regular Session), Acts ch. 21; amends KRS 325.261",
      "sourceUrl": "https://legislature.ky.gov/Law/Statutes/Pages/KrsEffDates.aspx",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "page": "https://pocketcpa.ai/cpa-requirements/louisiana/",
      "state": "in_force",
      "effectiveDate": "2026-08-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate or higher degree with an accounting concentration or equivalent, plus not less than two years of qualifying experience verified by a licensee, plus passage of the CPA Exam.",
      "legislation": "HB 548 (2026 Regular Session), Act No. 653; amends La. R.S. 37:75",
      "sourceUrl": "https://www.legis.la.gov/legis/BillInfo.aspx?s=26RS&b=HB548&sbi=y",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "ME",
      "name": "Maine",
      "page": "https://pocketcpa.ai/cpa-requirements/maine/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": null,
      "legislation": "LD 1789 (2025), An Act to Amend the Education Requirements in the Certified Public Accountant Licensure Laws",
      "sourceUrl": "https://www.maine.gov/pfr/professionallicensing/professions/accountancy/licensing/public-accountant-and-certified-public-accountant",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "page": "https://pocketcpa.ai/cpa-requirements/maryland/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2026-10-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with a concentration in accounting or its equivalent, plus not less than two years of practical work experience, plus passage of the CPA Exam.",
      "legislation": "HB 643 (2026 Regular Session), Chapter 174; amends Md. Business Occupations and Professions sections 2-302 and 2-303",
      "sourceUrl": "https://labor.maryland.gov/license/cpa",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "page": "https://pocketcpa.ai/cpa-requirements/massachusetts/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": null,
      "legislation": "S.2946 (194th General Court), passed Senate, not enacted",
      "sourceUrl": "https://malegislature.gov/Bills/194/S2946",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "page": "https://pocketcpa.ai/cpa-requirements/michigan/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": null,
      "legislation": "HB 4893 and companion SB 1113 (2025-2026 session), pending",
      "sourceUrl": "https://www.legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4893",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "page": "https://pocketcpa.ai/cpa-requirements/minnesota/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree plus two years of experience, or a master's degree plus one year of experience, each with passage of the Uniform CPA Exam.",
      "legislation": "Minn. Stat. ch. 326A as amended in the 2025 session (Senate File 1536)",
      "sourceUrl": "https://mn.gov/boa/forms-and-resources/news.jsp?id=1233-744175",
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      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "page": "https://pocketcpa.ai/cpa-requirements/mississippi/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with an accounting concentration or equivalent, plus two years of experience and passage of all parts of the Uniform CPA Exam.",
      "legislation": "HB 1137 (2026), signed March 16, 2026",
      "sourceUrl": "https://www.msbpa.ms.gov/news/new-cpa-pathway-effective-712026",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "page": "https://pocketcpa.ai/cpa-requirements/missouri/",
      "state": "in_force",
      "effectiveDate": "2026-08-28",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with a board-approved accounting concentration or equivalent, plus two years of experience and passage of the CPA Exam.",
      "legislation": "SB 1233 (2026), amending Mo. Rev. Stat. sections 326.256 to 326.292",
      "sourceUrl": "https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=440",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-28"
    },
    {
      "code": "MT",
      "name": "Montana",
      "page": "https://pocketcpa.ai/cpa-requirements/montana/",
      "state": "in_force",
      "effectiveDate": "2025-09-13",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Baccalaureate degree with an accounting concentration of 24 semester hours of upper level accounting and 24 semester hours of business courses, plus two years of qualifying accounting experience and passage of the CPA Exam.",
      "legislation": "SB 166 (2025), implemented by ARM 24.201.503",
      "sourceUrl": "https://boards.bsd.dli.mt.gov/_docs/pac/2025-167adp-arm.pdf",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "NE",
      "name": "Nebraska",
      "page": "https://pocketcpa.ai/cpa-requirements/nebraska/",
      "state": "in_force",
      "effectiveDate": "2026-07-18",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree from an accredited institution including 24 semester hours of upper level accounting and 24 semester hours of general business with coverage in business ethics, plus at least 4,000 hours of qualifying accounting experience completed in no less than two years and no more than six years.",
      "legislation": "LB 718 (2026), approved by the Governor February 25, 2026",
      "sourceUrl": "https://nebraskalegislature.gov/laws/statutes.php?statute=1-136.02",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "page": "https://pocketcpa.ai/cpa-requirements/nevada/",
      "state": "in_force",
      "effectiveDate": "2026-02-27",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree containing the board's accounting concentration with no additional semester hours, plus at least 4,000 hours of work performed over not less than two years under the supervision of a person who held an active CPA license during the period being verified.",
      "legislation": "AB 510 (2025), chapter 29, Statutes of Nevada 2025; implemented by LCB File No. R054-25 amending NAC 628.055 and NAC 628.060",
      "sourceUrl": "https://www.leg.state.nv.us/Register/2025Register/R054-25AP.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "NH",
      "name": "New Hampshire",
      "page": "https://pocketcpa.ai/cpa-requirements/new-hampshire/",
      "state": "in_force",
      "effectiveDate": "2026-04-22",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Baccalaureate degree with an accounting concentration or equivalent as determined by board rule, plus two years of qualifying experience and passage of the CPA Exam.",
      "legislation": "HB 1259 (2026), Chapter 34",
      "sourceUrl": "https://gc.nh.gov/bill_status/billinfo.aspx?id=1999&inflect=2",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "NJ",
      "name": "New Jersey",
      "page": "https://pocketcpa.ai/cpa-requirements/new-jersey/",
      "state": "in_force",
      "effectiveDate": "2026-02-11",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree plus two years of work experience in public accounting or its equivalent under a licensed CPA, plus passage of the CPA Exam.",
      "legislation": "A5598 / S4493, signed January 12, 2026",
      "sourceUrl": "https://pub.njleg.state.nj.us/Bills/2024/A6000/5598_R2.HTM",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "NM",
      "name": "New Mexico",
      "page": "https://pocketcpa.ai/cpa-requirements/new-mexico/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree from an acceptable college or university with a concentration in accounting or business, plus two years of accounting experience and passage of the CPA Exam.",
      "legislation": "House Bill 296 (2025 Regular Session), Laws 2025 ch. 105, amending the 1999 Public Accountancy Act, NMSA 61-28B-8",
      "sourceUrl": "https://www.nmlegis.gov/Sessions/25%20Regular/final/HB0296.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "NY",
      "name": "New York",
      "page": "https://pocketcpa.ai/cpa-requirements/new-york/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2026-11-21",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A curriculum of at least 120 semester hours in a Department-registered or accredited accountancy program, plus two years of acceptable full-time experience and passage of the CPA Exam.",
      "legislation": "A.7613-B (Peoples-Stokes) / S.6892 (Stavisky), signed November 21, 2025, amending Education Law sections 7404 and 7406",
      "sourceUrl": "https://www.op.nysed.gov/sites/op/files/2026-07/Z%20-%20Public%20Packet%20July%202026.pdf",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "page": "https://pocketcpa.ai/cpa-requirements/north-carolina/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Pathway 3: a bachelor's degree in any subject that includes or is supplemented by a concentration in accounting, with 24 semester hours across at least 8 of the 10 defined Fields of Study, plus two years of accounting experience under the direct supervision of a licensed CPA.",
      "legislation": "Senate Bill 321, the Accounting Workforce Development Act (2025), amending NCGS 93-12(5)(a)",
      "sourceUrl": "https://nccpaboard.gov/cpa-license-applicants",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "page": "https://pocketcpa.ai/cpa-requirements/north-dakota/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": null,
      "legislation": null,
      "sourceUrl": "https://www.ndsba.nd.gov/requirements-become-cpa",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
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    {
      "code": "OH",
      "name": "Ohio",
      "page": "https://pocketcpa.ai/cpa-requirements/ohio/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": false,
      "requirement": "Graduation with a baccalaureate degree whose total educational program includes an accounting concentration with related business coursework, plus two years of board-satisfactory experience in a public accounting firm, government, business, or academia.",
      "legislation": "House Bill 238 (135th General Assembly), codified at Ohio Revised Code 4701.06",
      "sourceUrl": "https://codes.ohio.gov/ohio-revised-code/section-4701.06",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "OK",
      "name": "Oklahoma",
      "page": "https://pocketcpa.ai/cpa-requirements/oklahoma/",
      "state": "enacted_not_yet_effective",
      "effectiveDate": "2026-11-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree with an accounting concentration, two years of supervised work experience, and passage of all four sections of the Uniform CPA Exam, plus an ethics exam and criminal background check.",
      "legislation": "HB 4317 (2026)",
      "sourceUrl": "https://oscpa.com/news/11e8c2f1-6419-4177-a870-2e364d805174:cpa-licensure-modernization-bill-signed-into-law-addressing-accounting-workforce-challenges",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "OR",
      "name": "Oregon",
      "page": "https://pocketcpa.ai/cpa-requirements/oregon/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree including 24 semester hours of upper division accounting and 24 semester hours of accounting related coursework, two years (24 months, 4,000 hours) of supervised experience, and passage of the CPA Exam.",
      "legislation": "SB 797 (2025)",
      "sourceUrl": "https://www.oregon.gov/boa/pages/senate-bill-797-faqs.aspx",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "PA",
      "name": "Pennsylvania",
      "page": "https://pocketcpa.ai/cpa-requirements/pennsylvania/",
      "state": "in_force",
      "effectiveDate": "2025-06-30",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Bachelor's degree of at least 120 semester credits including at least 24 semester credits in accounting and auditing, business law, economics, finance, tax or technology subjects, two years of qualifying experience verified by a licensed CPA, and passage of the CPA Exam.",
      "legislation": "Act 27 of 2025 (Senate Bill 719)",
      "sourceUrl": "https://www.picpa.org/advocacy-pipeline/professional-issues-tracker/press-release/cpa-now/2025/07/10/picpa-celebrates-governor-shapiro-signing-new-cpa-pathway-into-law--ushering-in-a-modern-era-for-cpa-licensure",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "PR",
      "name": "Puerto Rico",
      "page": "https://pocketcpa.ai/cpa-requirements/puerto-rico/",
      "state": "in_force",
      "effectiveDate": "2026-03-19",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with a minimum of 120 semester hours including an accounting concentration, two years of supervised professional experience totaling 3,640 hours in public, private, government or academic accounting, and passage of the Uniform CPA Examination.",
      "legislation": "Ley Núm. 174-2025 (P. del S. 642), amending Section 3 of Ley Núm. 293 of May 20, 1945 (Ley de Contabilidad Pública de 1945)",
      "sourceUrl": "https://www.lexjuris.com/lexlex/Leyes2025/lexl2025174.htm",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "RI",
      "name": "Rhode Island",
      "page": "https://pocketcpa.ai/cpa-requirements/rhode-island/",
      "state": "in_force",
      "effectiveDate": "2026-06-23",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Baccalaureate degree with an accounting concentration, two years (3,640 hours) of experience verified by a CPA licensed in any US jurisdiction, passage of the CPA Exam, and a score of at least 90 on the AICPA comprehensive ethics course.",
      "legislation": "H 8128 (2026), companion S 3076",
      "sourceUrl": "https://dbr.ri.gov/building-design-fire-professionals-board-accountancy/board-accountancy",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "SC",
      "name": "South Carolina",
      "page": "https://pocketcpa.ai/cpa-requirements/south-carolina/",
      "state": "in_force",
      "effectiveDate": "2025-06-30",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "Baccalaureate degree or higher from an accredited institution with at least 24 semester credit hours of junior level or above accounting courses and 24 semester hours of business courses, two years of relevant professional experience, and passage of the CPA Exam.",
      "legislation": "S. 176, Act 34 of 2025",
      "sourceUrl": "https://www.scstatehouse.gov/sess126_2025-2026/bills/176.htm",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "SD",
      "name": "South Dakota",
      "page": "https://pocketcpa.ai/cpa-requirements/south-dakota/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree in accounting, or a course of study the Board determines comparable to an accounting degree, plus two years of verified accounting experience and passage of the CPA Exam, with no additional credit hours required.",
      "legislation": "House Bill 1035 (2026); SDCL 36-20B-15, 36-20B-21 and 36-20B-22 as amended by SL 2026, ch. 160",
      "sourceUrl": "https://sdlegislature.gov/Statutes/36-20B-21",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "TN",
      "name": "Tennessee",
      "page": "https://pocketcpa.ai/cpa-requirements/tennessee/",
      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with 120 semester hours including 30 hours in accounting (24 upper division) and 24 hours in business, plus two years of experience as defined by Board rule, the Uniform CPA Exam and the AICPA Professional Ethics exam.",
      "legislation": "Less is More Act of 2025",
      "sourceUrl": "https://www.tn.gov/commerce/regboards/accountancy.html",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "TX",
      "name": "Texas",
      "page": "https://pocketcpa.ai/cpa-requirements/texas/",
      "state": "in_force",
      "effectiveDate": "2026-08-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with at least 120 semester hours, including 27 upper-level accounting hours and 24 upper-level business hours with a three-hour ethics course, plus two years of full-time non-routine accounting experience directly supervised by a licensed CPA.",
      "legislation": "Senate Bill 262, 89th Texas Legislature (2025)",
      "sourceUrl": "https://www.tsbpa.texas.gov/news/new-pathway-for-cpa-exam-and-certification",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "VI",
      "name": "US Virgin Islands",
      "page": "https://pocketcpa.ai/cpa-requirements/us-virgin-islands/",
      "state": "none",
      "effectiveDate": null,
      "expiresOn": null,
      "traditionalRetained": null,
      "requirement": null,
      "legislation": "USVI Public Accountancy Act of 2014 and the Board's Rules and Regulations",
      "sourceUrl": "https://dlca.vi.gov/boardcertifications/steps/cparequirements",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": false,
      "verifiedOn": "2026-08-19"
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    {
      "code": "UT",
      "name": "Utah",
      "page": "https://pocketcpa.ai/cpa-requirements/utah/",
      "state": "in_force",
      "effectiveDate": "2026-07-01",
      "expiresOn": null,
      "traditionalRetained": false,
      "requirement": "At least a bachelor's degree with a concentration in accounting and business as defined by Division rule, plus two years (4,000 hours) of accounting experience, the Uniform CPA Exam, the AICPA ethics exam and the Utah Laws and Rules exam.",
      "legislation": "Senate Bill 15 (2025); Utah Code 58-26a-302; Utah Admin. Code R156-26a-302a and R156-26a-302b",
      "sourceUrl": "https://le.utah.gov/xcode/Title58/Chapter26A/58-26a-S302.html",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "VT",
      "name": "Vermont",
      "page": "https://pocketcpa.ai/cpa-requirements/vermont/",
      "state": "in_force",
      "effectiveDate": "2026-06-08",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree with an accounting focus plus two years of supervised professional experience and passage of the CPA Exam, with no additional credit hours beyond the bachelor's degree.",
      "legislation": "H.588, Act 119 of 2026, Secs. 8 through 10",
      "sourceUrl": "https://legislature.vermont.gov/bill/status/2026/H.588",
      "sourceIsPrimary": true,
      "confidence": "medium",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "VA",
      "name": "Virginia",
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      "state": "in_force",
      "effectiveDate": "2026-01-01",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate or higher degree with an accounting concentration as defined by the Board, two years of verified experience, and passage of the CPA Exam, with no total semester hour requirement.",
      "legislation": "Va. Code § 54.1-4409.2 (A)(1)(a) and (A)(1)(d)(2)",
      "sourceUrl": "https://boa.virginia.gov/2025/09/virginia-passes-legislation-widening-pathways-to-cpa-licensure-effective-jan-1-2026",
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      "confidence": "high",
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      "verifiedOn": "2026-08-19"
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    {
      "code": "WA",
      "name": "Washington",
      "page": "https://pocketcpa.ai/cpa-requirements/washington/",
      "state": "in_force",
      "effectiveDate": "2025-11-20",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree with an accounting concentration of 24 semester hours in accounting and 24 in business administration, plus two years of experience of at least 24 months and 4,000 hours verified by a CPA licensed five or more years.",
      "legislation": "WAC 4-30-060, 4-30-070 and 4-30-080, adopted by the Board October 17, 2025 and filed as WSR 25-21-108",
      "sourceUrl": "https://acb.wa.gov/individual-licensing/experience",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "WV",
      "name": "West Virginia",
      "page": "https://pocketcpa.ai/cpa-requirements/west-virginia/",
      "state": "in_force",
      "effectiveDate": "2026-05-24",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A baccalaureate degree conferred by an acceptable institution whose total education program includes an accounting concentration or equivalent as determined by board rule, plus at least two years of experience and passage of the CPA Exam.",
      "legislation": "HB 4088 (2026 Regular Session), Chapter 256, Acts 2026, amending W. Va. Code § 30-9-8",
      "sourceUrl": "https://www.boa.wv.gov/Licensing/EducationExaminationExperience.asp",
      "sourceIsPrimary": true,
      "confidence": "high",
      "challenged": true,
      "verifiedOn": "2026-08-19"
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    {
      "code": "WI",
      "name": "Wisconsin",
      "page": "https://pocketcpa.ai/cpa-requirements/wisconsin/",
      "state": "in_force",
      "effectiveDate": "2026-04-04",
      "expiresOn": null,
      "traditionalRetained": true,
      "requirement": "A bachelor's degree from an accredited institution with coursework in accounting and business subjects as determined by the Accounting Examining Board, plus not less than two years of work experience or its equivalent.",
      "legislation": "2025 Wisconsin Act 166 (Assembly Bill 696), creating Wis. Stat. § 442.04 (5) (b) 3. c.",
      "sourceUrl": "https://docs.legis.wisconsin.gov/2025/related/acts/166",
      "sourceIsPrimary": true,
      "confidence": "high",
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      "verifiedOn": "2026-08-19"
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    {
      "code": "WY",
      "name": "Wyoming",
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      "state": "none",
      "effectiveDate": null,
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      "legislation": null,
      "sourceUrl": "https://www.wyoleg.gov/statutes/compress/title33.pdf",
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}