CSEA Legislative Bill Watch 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. 

2020 Legislative Session

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


Bill # Author Description Position
AB 1959  Mayes

Would, notwithstanding any other law, require, upon the filing of an application with a county board of equalization or assessment appeals board for a reduction in an assessment as provided, that the date on which the taxes on the secured roll for the subject real property are due and payable be tolled during the pendency of the assessment appeal. The bill would provide that any taxes owed by the taxpayer are due and payable on specified dates after the resolution of the assessment appeal, as provided, and, if unpaid, deemed delinquent and subject to penalty. The bill would authorize the Governor to suspend operation of these provisions by executive order when, in the Governor’s judgment, economic conditions affecting the market in real property on a statewide basis warrant such a suspension. The bill would also make various conforming changes. 

Watch
 AB 2120  Patterson Under current law, unless it is shown that the failure is due to reasonable cause, any person who fails to withhold from any payments any amount required to be withheld or who fails to transmit the withheld amounts to the Franchise Tax Board on or before the due date is liable for the amount actually withheld, or the amount of taxes due from the taxpayer to whom the payments are made, whichever is greater, but not in excess of the amount required to be withheld. Current law also requires interest to be assessed if any amount required to be withheld is not paid to the Franchise Tax Board on or before the due date, computed from the due date to the date paid. This bill would specify that interest is assessed as specified unless it shown that the failure to pay is due to reasonable cause and not willful neglect. Watch
 AB 2254  Petrie-Norris Would, for taxable years beginning on or after January 1, 2020, and before January 1,
2025, provide that the credit allowed to residents for net income taxes paid to another state on income derived from sources within that state includes taxes paid by an S corporation that were calculated using the Cost of Goods Sold Method, as specified in the Revised Texas Franchise Tax, imposed by the State of Texas. The bill would require the Franchise Tax Board to provide the Legislature with a biannual report regarding the credit, as provided.
 Watch
 AB 2257  Gonzalez Current income tax laws impose a minimum franchise tax on every corporation incorporated
in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified.This bill would make nonsubstantive changes to the provision imposing an annual tax on limited liability companies.
 Watch
 AB 2306  Melendez  The Corporation Tax Law imposes upon a corporation doing business in this state, for the privilege of exercising its corporate franchises within this state, a tax according to or measured by its net income for that taxable year, but not less than the minimum franchise tax of $800, as specified.This bill, for taxable years beginning on and after January 1, 2020, would repeal the minimum franchise tax imposed upon a corporation doing business in the state.  Support
 AB 2369  Nazarian Current law defines “tax liability” as a liability imposed under the Personal Income Tax Law,
the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability. This bill would redefine “tax liability” to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability. 
 Watch
 AB 2430  Nazarian The Professional Fiduciaries Act provides for the licensure and regulation of professional fiduciaries and provides for the administration of those provisions by the Professional Fiduciaries Bureau, which is under the jurisdiction of the Department of Consumer Affairs. The act requires an applicant to complete 30 hours of prelicensing education courses provided by an educational program approved by the bureau as a condition of licensure. The act also requires a licensee to complete 15 hours of continuing education courses each year as a condition of license renewal or restoration. This bill, beginning January 1, 2022, would require the prelicensing education courses to include at least one hour of instruction in LGBT cultural competency, as defined by the bill.   Watch
 AB 2528  Diep Under the Sales and Use Tax Law, the California Department of Tax and Fee Administration is authorized to relieve a person from the payment of sales and use taxes, penalties, and interest if the department finds that a person’s failure to make a timely return or payment is due to that person’s reasonable reliance on written advice from the department, as specified. This bill would require the department to confirm receipt of a request by a person for written advice from the department by sending a letter within 30 days from the date of receipt of the request.  Watch
 AB 2647  Fong  The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and imposes the use tax on a lessee’s possession of tangible personal property in this state.This bill would make nonsubstantive changes to these provisions.  Watch
 AB 2660  Burke  Would require the Franchise Tax Board, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, to provide for the filing of a group return for electing nonresident aliens, as specified, and would exclude from gross income any payments made by an agent on behalf of a nonresident income in a group filing.  Watch
 AB 2732  Rubio  Current law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law, and establishes procedures for the collection of delinquent taxes.This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individual’s permanent duty station.  Watch
 AB 2799  Petrie-Norris  Current property tax law requires that a contractor for the performance of appraisal work for assessors, in addition to specified requirements, maintain the confidentiality of assessee information and records. In this regard, current property tax law prohibits a contractor from providing appraisal data to the assessor or a contractor of another county who is not a party to the contract.This bill would make a nonsubstantive change to these provisions.  Watch
 AB 3090  Ting  Current law imposes a state excise tax on the purchase of adult-use and medicinal cannabis and cannabis products at the rate of 15% of the average market price of any retail sale by a cannabis retailer. Current law also imposes a state cultivation tax upon all cultivators on all harvested cannabis that enters the commercial market, at specified rates per dry-weight ounce of cannabis flowers and leaves. Current law requires the California Department of Tax and Fee Administration to administer the cannabis excise tax and the cannabis cultivation tax. This bill, on or before January 1, 2022, would require the California Department of Tax and Fee administration to issue and deliver to the Legislature a report on how the state, cities, and counties could receive any cannabis tax amounts due by payment using stablecoins, as described.  Watch
 AB 3124  Lackey  Would, on or after January 1, 2021, provide an exemption from sales and use taxes for the sale of, or the storage, use, or other consumption in this state of, medicinal cannabis or medicinal cannabis product purchased by a qualified patient or a primary caregiver of a qualified patient if that qualified patient or primary caregiver provides a valid physician’s recommendation and a valid state government-issued identification card for that qualified patient.  Watch
 AB 3233  Obernolte  The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, provide for particular treatment of regulated investment companies, as specified, including by authorizing a regulated investment company to pay exempt-interest dividends to its shareholders if, at the close of each quarter of its taxable year, at least 50 percent of the value of its total assets consists of obligations that, when held by an individual, the interest therefrom is exempt from taxation by this state. This bill would authorize a regulated investment company to pay exempt-interest dividends to its shareholders without requiring 50 percent of the value of its total assets to be constituted as described above. Watch 
 AB 1140  Stone Would require a tax preparer to provide a client with a specified written disclosure before preparing the client’s tax return that includes the costs and fees charged by the tax preparer for usual and customary tax preparation services and a statement relating to the availability of free tax preparation services for individuals with incomes below specified amounts that identifies the Franchise Tax Board’s and Internal Revenue Service’s internet websites where the client may find additional information.

 Oppose
SB 876    McGuire

The Corporation Tax Law taxes according to, or measured by, net income, computed at a specified rate upon the basis of the net income for that taxable year, on every corporation, except as provided.This bill would state the intent of the Legislature to enact legislation amending the Corporation Tax Law.

 Watch
SB 934   Bates  The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Current law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization. This bill would eliminate the $25 filing fee on January 1, 2021.  Watch
SB 956   Jackson Would establish in state government the California Tax Expenditure Review Board as an
independent advisory body to comprehensively assess major tax expenditures, as defined, and make recommendations to the Legislature. The bill would require the board to be composed of 5 members, as specified, who would serve without compensation.
 Watch
SB 1037   Archuleta The California Constitution and current property tax law authorize a person who is either
severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners’ property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill, on or after January 1, 2023, would expand this authorization to transfer the base year value of an original property to a person who is the parent or legal guardian of a severely and permanently disabled child and resides with the child. 
Watch
SB 1059   Hill  The California Constitution generally limits the maximum rate of ad valorem tax on real
property to 1% of the full cash value of the property and defines “full cash value” for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, current property tax law excludes from the definition of “newly constructed” for these purposes the construction or addition of any active solar energy system, as defined, through the 2023–24 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2025, will continue to receive the exclusion until there is a subsequent change in ownership. This bill would provide that a subsequent change in ownership for these purposes does not include a change in ownership of the real property of a corporation, partnership, limited liability company, or other legal entity in which another corporation, partnership, limited liability company, other legal entity, or any other person obtains a controlling interest, as specified.
 Watch
 SB 1072  McGuire Would authorize a local agency, defined to mean a city, county, or city and county, including
a charter city, county, or city and county, to enact an ordinance exclusively delegating its authority to collect any transient occupancy tax imposed by that local agency on short-term rentals to the California Department of Tax and Fee Administration and to enter into a contract with the department to perform all functions incident to the collection and administration of any transient occupancy tax imposed on a short-term rental as specified in this bill. This bill would define a short-term rental to mean the occupancy of a home, house, a room in a home or house, or other lodging that is not a hotel or motel in this state for a period of 30 days or less and under any other circumstances specified by the local agency in its ordinance that is facilitated by an online short-term rental facilitator, as defined.
 Watch
SCA 8   Archuleta  The California Constitution generally limits ad valorem taxes on real property to 1% of the
full cash value of that property. For purposes of this limitation, “full cash value” is defined as the assessor’s valuation of real property as shown on the 1975–76 tax bill under “full cash value” or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. The California Constitution authorizes the Legislature to provide that persons over 55 years of age and persons who are severely disabled may transfer the base year value, as defined, of real property that is eligible for a homeowners’ property tax exemption to a replacement dwelling, if certain conditions are met. This measure would additionally authorize the Legislature to provide for a similar transfer of base year value of real property to a replacement dwelling for persons who are the parents or legal guardians of a severely disabled child and reside with that child. The measure would limit this provision to replacement dwellings purchased or newly constructed on or after its effective date.
 Watch
 AB 1684  Maienshein

Would require the State Department of Education to develop and implement a statewide professional learning infrastructure to provide evidence-based support to educators in teaching reading and literacy across grades and across the content areas identified in the state’s English Language Arts/English Language Development Framework, as provided. The bill would require the department to establish the statewide professional learning infrastructure through the statewide system of support and in collaboration with the California Collaborative for Education Excellence, and would require the department to identify, though a competitive process, a lead county office of education to administer the infrastructure.

Watch
AB 2306   Melendez The Corporation Tax Law imposes upon a corporation doing business in this state, for the
privilege of exercising its corporate franchises within this state, a tax according to or measured by its net income for that taxable year, but not less than the minimum franchise tax of $800, as specified.This bill, for taxable years beginning on and after January 1, 2020, would repeal the minimum franchise tax imposed upon a corporation doing business in the state.
 Watch
AB 2004   Calderon Current law establishes the California Financial Literacy Fund in the State Treasury for the purpose of enabling partnerships with the financial services community and governmental and nongovernmental stakeholders to improve Californians’ financial literacy. Under current law, the Controller administers the fund.This bill would make a non-substantive change to those provisions.
Support