California 2015-2016 Regular Session Status: Enacted

SB 540 — Franchise Tax Board: Taxpayers' Rights Advocate.

Last action — Chaptered by Secretary of State. Chapter 541, Statutes of 2015.

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

This bill has been enacted into law. Introduced February 26, 2015. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 7 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided. This bill, on and after January 1, 2016, would instead require the Taxpayers' Rights Advocate, in coordination with the Chief Counsel of the Franchise Tax Board, to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, increase the limit on the amount of relief that may be granted from $7,500 to $10,000, revise the adjustment provision relating to that amount, and specify the retention period for records of relief granted by the chief counsel. The bill would require the advocate and the board to provide relief to the taxpayer only if no significant aspect of the board's error or delay is attributed to the taxpayer and would require the board itself to be notified whenever relief is granted.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 541, Statutes of 2015.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 9:30 a.m.

  4. Assembly amendments concurred in. (Ayes 39. Noes 0. Page 2668.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 79. Noes 0. Page 2959.) Ordered to the Senate.

  7. Ordered to third reading.

  8. Read third time and amended.

  9. Ordered to third reading.

  10. From consent calendar on motion of Assembly Member Cristina Garcia.

  11. Read second time. Ordered to consent calendar.

  12. From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 19).

  13. Read second time and amended. Re-referred to Com. on APPR.

  14. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13).

  15. June 22 set for first hearing. Placed on REV. & TAX. suspense file.

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

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

  18. Read third time. Passed. (Ayes 36. Noes 0. Page 949.) Ordered to the Assembly.

  19. Read second time. Ordered to third reading.

  20. From committee: Do pass. (Ayes 7. Noes 0. Page 884.) (May 4).

  21. Set for hearing May 4.

  22. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 725.) (April 22). Re-referred to Com. on APPR.

  23. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  24. Set for hearing April 22.

  25. April 15 set for first hearing canceled at the request of author.

  26. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  27. Set for hearing April 15.

  28. Referred to Com. on GOV. & F.

  29. From printer. May be acted upon on or after March 29.

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

Sponsors

  • Hertzberg · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Hertzberg

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

Unfinished Business SB540 Hertzberg Concurrence

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 36001
Democratic 3000
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Anderson — Yea
Bates — Yea
Hill — Yea
Mendoza — Yea
Nielsen — Yea
Fuller — Yea
Cannella — Yea
Galgiani — Yea
Glazer — Yea
Hall — Yea
Hancock — Yea
Allen — Yea
Hernandez — Yea
Hertzberg — Yea
Mitchell — Yea
De León — Yea
Runner — Yea
Beall — Yea
Block — Yea
Lara — Yea
Leno — Yea
Leyva — Yea
Liu — Yea
Monning — Yea
Moorlach — Yea
Morrell — Yea
Pan — Yea
Pavley — Yea
Roth — Yea
Vidak — Yea
Wieckowski — Yea
Wolk — Yea
Hueso — Not Voting
Huff — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea

Official roll call →

SB 540 Hertzberg Senate Third Reading By BROUGH

Passed 79 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 70001
Democratic 4000
Republican 5000
Total 79001
% of votes cast 99%0%0%1%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Baker — Yea
Bloom — Yea
Brough — Yea
Brown — Yea
Holden — Yea
Kim — Yea
Linder — Yea
Maienschein — Yea
Mathis — Yea
Melendez — Yea
O'Donnell — Yea
Ridley-Thomas — Yea
Wagner — Yea
Wilk — Yea
Wood — Yea
Eggman — Yea
Daly — Yea
Salas — Yea
Gatto — Yea
Burke — Yea
Gordon — Yea
Harper — Yea
Campos — Yea
Jones-Sawyer — Yea
Levine — Yea
Gray — Yea
Low — Yea
Mayes — Yea
Atkins — Yea
Chang — Yea
Bonilla — Yea
McCarty — Yea
Lopez — Yea
Medina — Yea
Alejo — Yea
Bigelow — Yea
Chau — Yea
Chiu — Yea
Chu — Yea
Cooley — Yea
Cooper — Yea
Dababneh — Yea
Dodd — Yea
Mullin — Yea
Nazarian — Yea
Obernolte — Yea
Olsen — Yea
Perea — Yea
Rendon — Yea
Rodriguez — Yea
Steinorth — Yea
Thurmond — Yea
Waldron — Yea
Weber — Yea
Williams — Yea
Hadley — Yea
Quirk — Yea
Chávez — Not Voting
Santiago — Yea
Ting — Yea
Frazier — Yea
Gomez — Yea
Beth Gaines — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Yea
Gallagher, James Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass. To Consent Calendar.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 13000
Democratic 2000
Republican 2000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Bigelow — Yea
Bloom — Yea
Quirk — Yea
Wagner — Yea
Weber — Yea
Eggman — Yea
Gomez — Yea
Chang — Yea
Holden — Yea
Daly — Yea
Rendon — Yea
Wood — Yea
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gallagher, James Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

3rd Reading

Passed 36 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 33003
Democratic 3000
Total 36003
% of votes cast 92%0%0%8%
How each member voted (39)
Member Party Vote
Beall — Yea
Block — Yea
Hertzberg — Yea
Leyva — Yea
Mendoza — Yea
Morrell — Yea
Fuller — Yea
Hill — Yea
Allen — Yea
Mitchell — Yea
Cannella — Yea
Pan — Yea
Runner — Yea
De León — Not Voting
Hall — Yea
Hernandez — Yea
Hueso — Yea
Huff — Yea
Anderson — Not Voting
Bates — Yea
Lara — Yea
Leno — Yea
Liu — Not Voting
Monning — Yea
Moorlach — Yea
Nielsen — Yea
Pavley — Yea
Roth — Yea
Vidak — Yea
Wieckowski — Yea
Wolk — Yea
Galgiani — Yea
Hancock — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea

Official roll call →

Do pass

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Bates — Yea
Hill — Yea
Lara — Yea
Leyva — Yea
Nielsen — Yea
Beall — Yea
Mendoza — Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 540 do?
The Katz-Harris Taxpayers' Bill of Rights Act establishes the position of Taxpayers' Rights Advocate and provides specified protections for taxpayers for purposes of, among other things, determining their correct tax liability. Existing law, until January 1, 2016, authorizes the Taxpayers' Rights Advocate to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, as specified. Existing law requires any relief granted in which the total reduction exceeds $500, as adjusted, to be submitted to the executive officer of the board for concurrence, and limits the total relief granted to $7,500, as adjusted. Existing law authorizes relief to be granted only if no significant aspect of the board's error or delay is attributed to the taxpayer, as provided. This bill, on and after January 1, 2016, would instead require the Taxpayers' Rights Advocate, in coordination with the Chief Counsel of the Franchise Tax Board, to abate penalties, fees, additions to tax, or interest attributable to error of or unreasonable delay caused by the Franchise Tax Board, increase the limit on the amount of relief that may be granted from $7,500 to $10,000, revise the adjustment provision relating to that amount, and specify the retention period for records of relief granted by the chief counsel. The bill would require the advocate and the board to provide relief to the taxpayer only if no significant aspect of the board's error or delay is attributed to the taxpayer and would require the board itself to be notified whenever relief is granted.
Who sponsors SB 540?
SB 540 is sponsored by Hertzberg.
What is the current status of SB 540?
This bill has been enacted into law. Introduced February 26, 2015. Enacted.
Where can I track SB 540?
Track SB 540 free on One Click Politics — get push/email alerts when it moves.

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