Mr Bustamante said he would raise taxes on alcohol and cigarettes while cutting a controversial hike in car registration fees which is beginning to take effect.
The tax preparer registration requirement won't be in effect during the 2010 tax filing season, when 2009 1040s are prepared, but should be in place for 2011.
"It is unlikely that Congress intended the provision to have such limited effect, " Roberts said at the time, in the face of statistics showing voter turnout and registration rates reaching parity between the races in most areas of the country.