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.

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 # Author Description Position
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. Watch
AB 345
This bill would allow an individual to designate on his or her tax return that a specified amount in excess of his or her tax liability be transferred to the Disaster Victim Assistance Voluntary Tax Contribution Fund, which would be created by this bill.
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.
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 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
AB 2303    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
AB 2131  Melendez  This bill would reduce the minimum franchise tax to $400 for taxable years beginning on or after January 1, 2019.  Support
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
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
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
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  Support
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  Support
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
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
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.
SB 933
This bill would impose a tax on services. Oppose
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
SB 1417
 This bill is a minimum franchise tax reduction based on gross revenue to the corporation. Support
SB 1473
 For this bill If taxpayer has a POA with a federally authorized tax practitioner, CA taxing authorities would be prohibited from contacting that taxpayer without the federally authorized tax practitioner’s knowledge. Tax agencies must copy the practitioner on all correspondence. Support