California 2023-2024 Regular Session Status: In Committee

AB 1397 — Administration of income taxes: electronic remittance: penalty.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law requires the Franchise Tax Board to administer and enforce the Personal Income Tax Law and the Corporation Tax Law and requires a payment required of an individual pursuant to those provisions to be electronically remitted to the Franchise Tax Board in the form and manner prescribed by the board if any of certain conditions are met, including that the total tax liability exceeds $80,000. Existing law requires a taxpayer required to electronically remit payment pursuant to that provision who makes payment by other means to pay a penalty of 1% of the amount paid, unless it is shown that the failure to make payment as required was for reasonable cause and was not the result of willful neglect. This bill would cap the amount of the 1% penalty described above at $25,000 per payment. The bill would apply that cap to a payment made on or after January 1, 2024, and to a payment made before January 1, 2024, that is, or may be, the subject of a timely filed protest or claim for refund. This bill would also make findings and declarations related to a gift of public funds.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Hearing postponed by committee.

  4. Re-referred to Com. on REV. & TAX.

  5. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  6. Referred to Com. on REV. & TAX.

  7. From printer. May be heard in committee March 20.

  8. Read first time. To print.

Sponsors

  • Low · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Low

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does AB 1397 do?
Existing law requires the Franchise Tax Board to administer and enforce the Personal Income Tax Law and the Corporation Tax Law and requires a payment required of an individual pursuant to those provisions to be electronically remitted to the Franchise Tax Board in the form and manner prescribed by the board if any of certain conditions are met, including that the total tax liability exceeds $80,000. Existing law requires a taxpayer required to electronically remit payment pursuant to that provision who makes payment by other means to pay a penalty of 1% of the amount paid, unless it is shown that the failure to make payment as required was for reasonable cause and was not the result of willful neglect. This bill would cap the amount of the 1% penalty described above at $25,000 per payment. The bill would apply that cap to a payment made on or after January 1, 2024, and to a payment made before January 1, 2024, that is, or may be, the subject of a timely filed protest or claim for refund. This bill would also make findings and declarations related to a gift of public funds.
Who sponsors AB 1397?
AB 1397 is sponsored by Low.
What is the current status of AB 1397?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 1397?
Track AB 1397 free on One Click Politics — get push/email alerts when it moves.

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