CSEA Legislative Bill Watch List

2019 Legislative Session

CSEA Bill Watch List

CSEA End of Session Bill Summary Report

CSEA Governor Chaptered and Vetoed List

CSEA’s Legislative Bill List page makes it simple and straight-forward for Members and others to follow the Society’s position on bills which affect the general public and the profession of Enrolled Agents. CSEA lobbyist and staff review introduced and amended bills throughout the legislative year sending all relevant bills to the Legislative Affairs Committee for consideration. Click on highlighted bill # to view full summary of bill history analyses and more.

Click on highlighted author to be directed to their official homepage.

Bill # Author Description Position
AB 147 Burke
This bill would specify that a retailer engaged in business in this state includes a retailer that in the preceding calendar year or the current calendar year, has a cumulative sales price from the sale of tangible property for delivery in this  state that exceeds $500,000. 
 AB 133  Quirk-Silva  Current law authorizes a claimant to file a claim to postpone the payment of property taxes that are due if that claimant's household income is less than $35,000. This law would revise the income limitation to instead say that a claimants household income can not exceed the "low income" county limit, as published by the Department of Housing and Community Development, to file a claim.     None
 AB 1140  Stone  

This bill would require a non-enrolled tax preparer to make specified written disclosures to a client who is applying for the CA EITC, including the total amount of all fees being charged and the amount of the tax refund the client would receive without paying the tax preparer’s fees.

AB 1296    Gonzalez  

This bill would establish the Tax Recovery in the Underground Economy Criminal Enforcement Program within the Department of Justice which would, among other things, work to recover state revenue lost to the underground economy.

AB 1684    Chen

 This bill would state the intent of the Legislature to enact legislation that would refund overtaxed Californians their overpayments of taxes and fees from the surplus in the 2019-2020 budget.

 AB 1791  Boerner Horvath  

This bill would require a person that files a Form 1099 with respect to a nonresident who performed services in the state and who files a Form 6050W to file a duplicate of that 6050W form with the Franchise Tax Board.

AB 263 Burke 
This bill would extend until January 1, 2020 the requirement that a personal income or corporation tax credit contain, among other provisions, specified goals, purposes, and objectives that the tax credit will achieve as well as detailed performance indicators, including data collection requirements, to measure whether the tax credit is meeting those goals and that the use of that information be restricted.
AB 286 Bonta This bill would reduce the excise tax placed on cannabis from the 15% approved under Proposition 64 to 11% until June 1, 2022 at which time it will revert back to the 15%. This bill would also suspend the cultivation tax until June 1, 2022. 
AB 357
Nazarian This bill would change the current statute of limitations on liens from the 20 years beginning from the last statutory lien date for each taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, to 20 years beginning from the last due and payable date. 
AB 308 Muratsuchi  This bill would reduce the annual tax for a limited liability company that is a small business from $400, would reduce to $100 the annual tax for microbusinesses, and would extend indefinitely the exemption for a limited liability company that is a small business solely owned by a deployed member of the United States Armed Forces. 
AB 364 Calderon This bill would, for taxable years beginning on or after January 1, 2020, exempt both new limited partnerships and new limited liability companies from from the annual tax for its first taxable year.    Support
 AB 1047  Fong  This bill would get rid of the requirement that an employer fill out a specific IRS form as part of the vehicle registration process.   None 
AB 5 Gonzalez This bill would state the intent of the Legislature to include provisions within this bill that would codify the ABC test to establish that a worker is an independent contractor, as described in the Dynamnex decision, and clarify its application.  Watch
SB 349    Portantino  

This bill would, for taxable years beginning on or after January 1, 2020, reduce the minimum franchise tax, based on the gross receipts of the corporation, but would continue to impose the annual tax on limited partnerships, limited liability partnerships, and limited liability companies.

SB 427    Nielsen  

Current law authorizes the BOE and FTB to seize and sell the license of an off-sale or on-sale general licensee that, upon termination of business, is delinquent in the payment of taxes. This bill would also authorize the CDTFA to seize and sell those specified licenses.

 SB 437  Wilk  

Current law requires that a taxpayer’s income, which will be subject to taxes under the Corporation Tax Law, be calculated under a method of accounting on the basis of which the taxpayer computes its income by keeping its books, and authorizes the taxpayer to use specified accounting methods. This bill would make nondescript changes to those provisions. 

SB 473    Moorlach  

This bill would declare the intent of the Legislature to enact legislation that would reform the personal income tax voluntary contribution funds and the process for which funds are included on the return. 

SB 522    Hertzberg  

Newest iteration of tax on services. This bill would state the intent of the Legislature to enact legislation that would accomplish “specified purposes” including realigning the state’s outdated tax code with a changing economy.

 SB 531  Glazer  

This bill would state the legislature’s intent to enact legislation that would prohibit a local government from agreeing to offer economic incentives that are paid for out of their local sales tax revenue to private companies for the corporation locating within the local government’s jurisdiction. 

SB 624    Wilk  

This bill would establish a procedure for a qualified medical supplies provider to submit a claim to the CDTFA for qualified repayments. 

SB 730    Stern  

This bill would establish a new Commission on the Future of Work that would be required to submit a report to the legislature by November 1, 2020 regarding technology in the workplace.

 ACA 2 Nazarian  This Assembly Constitutional Amendment would strip the BOE of its remaining powers and install them into the CDTFA and Office of Tax Appeals.   None