CSEA Legislative Bill Watch List

2018 Legislative Session

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. Bill status details each bill's standing at the end of the 2018 legislative session. If a bill is labeled "dead" it was either held in committee or in a 2 year suspense file and cannot be revived until next year. 

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

Bill # Author Description Position Bill Status 
AB 433
This bill would authorize a person that has paid a Sales & Use  tax to make an irrevocable election to assign to the customer the right to file a claim for refund.
AB 449
This bill for taxable years beginning on and after January 1, 2018, would reduce the penalty amount that the Franchise Tax Board may impose to 15% of the amount of total unpaid tax as of the date and time the notice and demand is issued.
AB 454
Ridley-Thomas This bill would conform state law to the provision of the Internal Revenue Code that excludes from gross income certain amounts received by wrongfully incarcerated individuals.
 Signed by Governor
AB 525
This bill would extend the repeal date for an offer in compromise on a qualified final tax liability with the B.O.E until January 1, 2023.
 Signed by Governor
AB 786
Kiley This bill would authorize LLC’s statements of information to be submitted to the Secretary of State’s office online.
AB 795
Gipson This bill would require state tax agencies to develop a joint web site designed to educate California taxpayers on how to self-file their income, sales and use, and payroll taxes and how to comply with basic tax laws.
AB 1256
Brough This bill would reduce the minimum franchise tax in the 2nd taxable year for a new corporation, and that annual tax in the first taxable year for a new limited partnership or LLC that is a small business, which is defined as a business entity with gross receipts of $5,000 or less. Support
AB 1566
This bill would require the B.O.E to offset the underpayment of taxes barred by the statute of limitations in one quarter against an overpayment of taxes in another quarter within the same calendar year.
AB 1864  Kiley This bill allows various deductions in computing the income that is subject to the taxes imposed by the Personal Income Tax Law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income.  Watch  Dead
AB 2023    Caballero This bill, for taxable years beginning on or after January 1, 2019, would allow a payment to the taxpayer in excess of the household and dependent care expenses necessary for gainful employment credit amount upon appropriation by the Legislature.  Support  Dead
AB 2131  Melendez  This bill would reduce the minimum franchise tax to $400 for taxable years beginning on or after January 1, 2019.  Support  Dead
AB 2410   Grayson  This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would reduce that annual tax to $400 for a limited liability company that is a small business, which is defined as a business entity with gross receipts of $250,000 or less, during the 2 taxable years after the date on which the articles of organization have been accepted or a certificate of registration has been issued.  Support  Dead
AB 2503  Irwin  This Bill Would make a domestic corporation and a limited liability company subject to administrative dissolution or administrative cancellationif the corporation’s or company’s corporate powers are, and have been, suspended by the Franchise Tax Board for a specified period of time.  Support  Signed by Governor
AB 2855
 Brough  This bill would conform to Federal income tax law that includes provisions that allow a taxpayer to file an application for a tentative carryback adjustment of the tax for the prior taxable year affected by a net operating loss carryback.  Support  Dead
AB 3122  Gallagher  This bill requires payment to be deferred without penalty and interest until assessor has determined that the property is not eligible to be reassessed and the assessor has sent the property owner a reissued bill.  Watch  Signed by Governor
AB 3143  C (B&P)  Committee on Buisness and Professions Bill: This Bill extends the life of the CA Tax Education Council which is set to sunset January 1, 2019. Would extend the sunset to Jan 1, 2023 None  Signed by Governor
AB 3144  C (B&P)  Committee on Buisness and Professions Bill: This bill extends the life of the CA Fiduciaries Bureau to Jan 1, 2023  None  Signed by Governor
 SB 11  Gaines  This bill would prohibit the assessment of interest and specified penalties against any person for failure to timely file a return or make payments of any taxes, surcharges, or fees imposed under those laws if the failure to timely file a return or make a payment is attributable to the failure of the State Board of Equalization’s or its successor agency’s, Internet Web site.  Support  Vetoed by Governor
SB 81
The Corporation Tax Law specifies that its provisions are applicable to specified taxes.This bill would make nonsubstantive changes to that provision. Watch  Dead
SB 149 McGuire This bill would require a candidate for President, in order to have his or her name placed upon a primary election ballot, to file his or her income tax returns for the 5 most recent taxable years with the Secretary of State. Watch  Vetoed by Governor
SB 274 Glazer This bill would require a partnership to report each change or correction in the amount of gross income or deductions to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination
 Signed by Governor
SB 933
This bill would impose a tax on services. Oppose  Dead
SB 1082 Bradford
This bill would, for taxable years beginning on and after January 1, 2019, require the Franchise Tax Board, upon request by an individual taxpayer, to grant a one time abatement of a failure-to-file or failure-to-pay timeliness penalty if the taxpayer was not previously required to file a California personal income tax return. Support  Dead
SB 1508   C (G & F)  This bill would include as a “qualified entity” a foreign corporation, foreign limited liability company, foreign limited liability partnership, or foreign limited partnership that has qualified or registered with the office of the Secretary of State within 6 months of the date the application for a voluntary disclosure agreement is filed with the Franchise Tax Board,   Support  Dead