Bill Watch List

Our Legislative Bill Watch List makes it simple and straight-forward for Members and others to follow the Society’s position on bills that affect the general public and the profession of Enrolled Agents. Our lobbyist and staff review introduced and amended bills throughout the legislative year sending all relevant bills to the Legislative Affairs Committee for consideration.

Formal Positions Defined

If you do not see a position listed below, it means that CSEA currently does not have any bills that fall into the respective category.

  • Bills We've Sponsored – CSEA-sponsored legislation requires CSEA to take the lead in passage of the bill as well as in resolving any disputes with opponents to the bill. CSEA has actively sponsored 3 bills since 2010. In 2022 and 2023 we sponsored legislative resolutions for EA Day.
  • Bills We Support – We have submitted a letter of support to the author of the bill and the members of either of the two tax policy committees
  • Bills We Oppose – CSEA has submitted either an oppose or oppose unless amended position to the author of the bill and the members of either of the two tax policy committees
  • Pending Committee Review – Our Legislative Affairs Committee is reviewing the bill to determine CSEA’s position
  • Neutral Bills – Bills that we will not be taking a position on
  • Bills We’re Watching – Bills that deal with issues relevant to tax policy (expenditures, credits, deductions, agency operations), but that CSEA typically does not submit a position on due to their more partisan nature 

 

Helpful Tips
To view: Click the category header to see the complete bill list for each category. Click the bill title to view a summary of the bill.
To print: Un-collapse the bill sections you would like to print, then use the control-P command on your keyboard to print them.

Full bill information | Assemblywoman Cottie Petrie-Norris

Summary: Would resolve that the Legislature of the State of California hereby recognizes February 15, 2023, as Enrolled Agents' Day to commemorate the contributions of professional enrolled agents for over 50 years to California taxpayers.

Full bill information | Assemblymember Greg Wallis

Summary: This bill would eliminate previously unallowed credits with respect to disregarded entities applicable only to taxable years beginning before January 1, 2023, thereby removing that limitation for taxable years beginning on or after January 1, 2023. This bill contains other related provisions.

Full bill information | Assemblymember Jacqui D. Irwin

Summary: This bill would, commencing January 1, 2026, revise the definition of “eligible individual” under the Qualified ABLE Program by increasing the age limit for when an eligible individual’s blindness or disability occurred to 46 years of age to conform with the federal ABLE Act.

Full bill information | Senate Budget and Fiscal Review Committee

Summary: This bill would exclude from an individual’s gross income, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with federal law.

Full bill information | Senator Kelly Seyarto

Summary: This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a deduction in computing adjusted gross income in connection with health savings accounts in modified conformity with federal law, and would also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith.

Full bill information | Senator Roger Niello

Summary: This bill would extend the deduction for disaster losses to taxable years beginning before January 1, 2029, and would extend for those taxable years the provision prohibiting any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss, as described above, from applying to these specified disaster losses. This bill applies to personal and corporate income tax law.

Full bill information | Senate Majority Leader Mike McGuire

Summary: Would, for taxable years beginning on or after January 1, 2020, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received in settlements associated with the 2019 Kincade Fire in the County of Sonoma, as provided.

Full bill information | Senator Rosilicie Ochoa Bogh

Summary: This bill would conform to certain provisions of the Consolidated Appropriations Act, 2023, authorizing expanded the deduction for qualified retirement contributions by indexing catch-up limitations for persons 50 years of age or older to inflation, increasing catch-up limits for persons age 60, 61, 62, and 63, and increasing contribution limits for simple plans.

Full bill information | Committee on Revenue and Taxation

Summary: This bill would expand FTB authority to enter into certain installment agreements for not more than $25,000 and would provide 5 years to pay. This bill would also include LLCs in the conditional revivor provisions.

Full bill information | Assemblymember Mike A. Gipson

Summary: This bill, upon appropriation by the Legislature, for taxable years beginning on or after January 1, 2023, if the amount of credit computed for an eligible individual is less than $355, as specified, would allow the credit for the eligible individual to be $355, except as otherwise specified.

Full bill information | Assemblyman James Gallagher

Summary: This bill would extend the above-described renter’s credit to spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $150,000, as adjusted, or less, and for other individuals if adjusted gross income is $75,000, as adjusted, or less. The bill would also increase the credit amount for those years to $2,000 for spouses filing joint returns, heads of households, and surviving spouses and $1,000 for other individuals.

Full bill information | Assemblyman James Gallagher

Summary: This bill would extend the 5-year time period by 3 years if property was substantially damaged or destroyed by the 2018 Camp Fire disaster, as proclaimed by the Governor, on or after November 1, 2018, but on or before November 20, 2018. The bill would make these provisions applicable to the determination of base year values for the 2018–19 fiscal year and fiscal years thereafter.

Full bill information | Assemblymember Damon Connolly

Summary: The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2023, and before January 1, 2028, to a qualified taxpayer, as defined, in an amount equal to 40% of the taxpayer’s qualified expenses, as defined, not to exceed $400 per taxable year, or $2,000 cumulatively.

Full bill information | Assemblymember Greg Wallis

Summary: Current federal law, the Consolidated Appropriations Act, 2023, excludes from gross income, for federal income tax purposes, distributions from a qualified tuition program that are made after December 31, 2023, and are paid in a direct trustee-to-trustee transfer to a Roth IRA, as described. This bill would exempt from gross income distribution made from a Scholarshare trust account after December 31, 2023, that are paid in a direct trustee-to-trustee transfer to a Roth IRA.

Full bill information | Senator Monique Limón

Summary: This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2034, would allow a credit in the amount of 30% of the costs of startup expenses for qualified childcare programs or constructing certain specified childcare facilities, not to exceed $50,000 for the taxable year. This bill would also allow a credit in the amount of 30% of the cost paid or incurred by the taxpayer for contributions to a qualified care plan made on behalf of any qualified dependent of the taxpayer’s qualified employees, not to exceed $360 for each qualified dependent.

Full bill information | Senator Anna Caballero

Summary: This bill, for taxable years beginning on or after January 1, 2025, would require the Franchise Tax Board to provide a free tax return preparation program that utilizes the pre-population of data for qualified individuals to complete and e-file their California personal income tax returns.

SNAPSHOT OF SUPPORT BILL PROGRESS:

Bill

Subject

Status as of October 27, 2023

AB-339

Qualified ABLE Program: age limit.

Signed into law by Governor on 10/7/23

AB-1389

Notice of levy.

Signed into law by Governor on 10/13/23

AB-1576

Personal Income Tax Law: Corporation Tax Law: disregarded entities: credit limitation.

Not expected to have any further action.

AB-1765

Income tax administration: installment agreements, suspension, forfeiture, and revivor.

Signed into law by Governor on 9/23/23

SB-220

Income taxes: credits: corporate tax rate: minimum franchise tax: critical needs fund.

Not expected to have any further action.

SB-230

Income tax: health savings accounts.

Not expected to have any further action.

SB-264

Income taxes: deduction: disaster losses.

Signed into law by Governor on 9/30/23

SB-370

Personal Income Tax Law: Corporation Tax Law: wildfires: exclusions.

Not expected to have any further action.

SB-446

Nonprofit and cooperative corporations: ratification or validation of noncompliant corporate actions.

Signed into law by Governor on 9/1/23

SB-454

Personal Income Tax Law: deferred compensation: retirement account catch-up limits: contributions.

Not expected to have any further action.