California 2009-2010 Regular Session Status: To Executive

SB 1492 — Income taxes: voluntary disclosure agreements.

Last action — Chaptered by Secretary of State. Chapter 498, Statutes of 2010.

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

This bill died with 2009-2010 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 income and corporation tax laws authorize the Franchise Tax Board to enter into voluntary disclosure agreements with specified entities. This bill would, for any agreement entered into on or after January 1, 2011, require the agreement to specify that the board may extend the time for filing returns and paying amounts due to the later of 2 specified dates. This bill would provide that no additions to tax imposed by certain provisions is required on an underpayment of estimated taxes, as specified. Existing law provides that a voluntary disclosure agreement is null and void in the event that the board finds that certain circumstances exist, including where the entity fails to pay an installment payment due within a prescribed time. This bill would provide that an applicant that has entered into a voluntary disclosure agreement who is applying for an installment payment arrangement has a specified time period to pay in full any tax, fee, penalty, or interest due.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 498, Statutes of 2010.

  2. Approved by Governor.

  3. Enrolled. To Governor at 2 p.m.

  4. In Senate. To enrollment.

  5. Read third time. Passed. (Ayes 78. Noes 0. Page 6181.) To Senate.

  6. Read second time. To Consent Calendar.

  7. (Heard in committee on August 4.)

  8. From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.)

  9. (Heard in committee on June 28.)

  10. From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) Re-referred to Com. on APPR.

  11. To Com. on REV. & TAX.

  12. In Assembly. Read first time. Held at Desk.

  13. Read third time. Passed. (Ayes 30. Noes 0. Page 3481.) To Assembly.

  14. Read second time. To Consent Calendar.

  15. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be placed on Consent Calendar.

  16. Set for hearing May 3.

  17. From committee: Do pass, but first be re-referred to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0. Page 3186.) Re-referred to Com. on APPR.

  18. Set for hearing April 14.

  19. To Com. on REV. & TAX.

  20. From print. May be acted upon on or after April 15.

  21. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Committee on Revenue and Taxation · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Committee on Revenue and Taxation

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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

Votes

SB 1492 REV.& TAX. Consent Calendar Second Day Regular Session

Passed 90 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 84001
Democratic 3000
Republican 3000
Total 90001
% of votes cast 99%0%0%1%
How each member voted (91)
Member Party Vote
Hall — Yea
Carter — Yea
Chesbro — Yea
Conway — Yea
Cook — Yea
Evans — Yea
Coto — Yea
Davis — Yea
DeVore — Yea
Bill — Yea
Tom — Yea
Feuer — Yea
Fuentes — Yea
Charles — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fletcher — Yea
Fong — Yea
Anderson — Yea
Blakeslee — Yea
Yamada — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
John — Yea
A. — Yea
Perez — Yea
Galgiani — Yea
Garrick — Yea
Gilmore — Yea
Hagman — Yea
Harkey — Yea
Hayashi — Yea
Hill — Yea
Huber — Yea
Jeffries — Yea
Knight — Yea
Logue — Yea
Mendoza — Yea
Miller — Yea
Monning — Yea
Nestande — Yea
Norby — Not Voting
Ruskin — Yea
Silva — Yea
Skinner — Yea
Solorio — Yea
Swanson — Yea
Torres — Yea
Torrico — Yea
Tran — Yea
Adams — Yea
Ammiano — Yea
Bass — Yea
Beall — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hernandez — Yea
Huffman — Yea
Lieu — Yea
Ma — Yea
Nava — Yea
Nielsen — Yea
Smyth — Yea
Torlakson — Yea
Villines — Yea
Eng — Yea
Fuller — Yea
Furutani — Yea
Gatto — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bill Berryhill — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 19 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 18000
Democratic 1000
Total 19000
% of votes cast 100%0%0%0%
How each member voted (19)
Member Party Vote
Charles — Yea
Hall — Yea
De — Yea
Leon — Yea
Harkey — Yea
Conway — Yea
Coto — Yea
Miller — Yea
Davis — Yea
Nielsen — Yea
Skinner — Yea
Solorio — Yea
Torrico — Yea
Bradford — Yea
Norby — Yea
Torlakson — Yea
Fuentes — Yea
Gatto — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Consent Calendar 2nd SB1492 Committee on Rev. & Tax. (Wolk)

Passed 31 Yea · 0 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 29007
Democratic 2000
Republican 0001
Total 31008
% of votes cast 79%0%0%21%
How each member voted (39)
Member Party Vote
Yee — Yea
Wyland — Yea
Cogdill — Yea
Lowenthal — Yea
Negrete — Yea
Runner — Yea
Hancock — Yea
Harman — Not Voting
Ducheny — Yea
Dutton — Not Voting
Hollingsworth — Yea
Leno — Yea
Liu — Not Voting
McLeod — Yea
Ashburn — Yea
Oropeza — Not Voting
Pavley — Yea
Price — Yea
Romero — Yea
Steinberg — Yea
Walters — Yea
Wiggins — Not Voting
Wright — Yea
Aanestad — Yea
Alquist — Yea
Huff — Yea
Kehoe — Yea
Simitian — Yea
Wolk — Yea
Cedillo — Yea
Corbett — Not Voting
Correa — Yea
Cox — Yea
DeSaulnier — Yea
Denham — Not Voting
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Not Voting

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 1492 do?
Existing income and corporation tax laws authorize the Franchise Tax Board to enter into voluntary disclosure agreements with specified entities. This bill would, for any agreement entered into on or after January 1, 2011, require the agreement to specify that the board may extend the time for filing returns and paying amounts due to the later of 2 specified dates. This bill would provide that no additions to tax imposed by certain provisions is required on an underpayment of estimated taxes, as specified. Existing law provides that a voluntary disclosure agreement is null and void in the event that the board finds that certain circumstances exist, including where the entity fails to pay an installment payment due within a prescribed time. This bill would provide that an applicant that has entered into a voluntary disclosure agreement who is applying for an installment payment arrangement has a specified time period to pay in full any tax, fee, penalty, or interest due.
Who sponsors SB 1492?
SB 1492 is sponsored by Committee on Revenue and Taxation.
What is the current status of SB 1492?
This bill died with 2009-2010 Regular Session. It reached “To Executive” 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 SB 1492?
Track SB 1492 free on One Click Politics — get push/email alerts when it moves.

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