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Legislative Bill List

California Society of Enrolled Agents Bill List for the 2017 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. Click on highlighted author to be directed to their official homepage or click on highlighted position to view CSEA’s Position Letter that the Society has sent to Legislators.

Bill #





Garcia, Christina

This measure would require that any sales or use tax levied by the State of California apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption.


AB 201


This bill would grant a credit against The Personal Income Tax Law and the Corporation Tax Law for each taxable year beginning on or after January 1, 2018 to a taxpayer that sells a qualified vacant site in an amount equal to 50% of the net tax.


AB 252


This bill would, until January 1, 2023, prohibit the imposition by a city of a tax on video streaming services.


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


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.


 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.


AB 747


This bill would additionally authorize the tax collector to require a taxpayer who makes an aggregate payment of $50,000 or more, as specified in the bill, to make payments through an electronic payment process.


 AB 786


This bill would authorize LLC’s statements of information to be submitted to the Secretary of State’s office online.


 AB 795


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


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.


 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.


SB 11


This bill would prohibit the assessment of interest and specified penalties against any person for failure to timely file a return if the failure to timely file was the result of the B.O.E’s website.


SB 81


The Corporation Tax Law specifies that its provisions are applicable to specified taxes.This bill would make nonsubstantive changes to that provision.


SB 149


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.


 SB 434


 This bill would conform to that additional discharge provision relating to specified written agreements and the federal extensions and would limit the amount excludable under this provision to $250,000 or to $125,000 if the taxpayer is a married individual filing a separate return.


SB 567


This bill would, for charitable remainder annuity trusts formed on or after January 1, 2018, require that the charitable remainder interest must be at least 40% of the initial fair market value of all of the property placed in trust.