California 2017-2018 Regular Session Status: In Committee

SB 375 — Income taxation: timeliness penalty: abatement.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

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

This bill died with 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 imposes penalties when a taxpayer fails to timely file an income tax return or fails to timely pay the tax due as shown on, or as required to be shown on, the tax return, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. This bill, for taxable years beginning on and after January 1, 2018, would require the Franchise Tax Board, upon request by an individual taxpayer, to abate 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 or the Franchise Tax Board has not imposed a timeliness penalty in the year of the request or prior 4 years, the taxpayer has filed all required returns as of the date of the request for abatement, and the taxpayer has paid, or is in a current arrangement to pay, all tax currently due.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. May 25 hearing: Held in committee and under submission.

  3. Set for hearing May 25.

  4. April 17 hearing: Placed on APPR. suspense file.

  5. Set for hearing April 17.

  6. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 623.) (April 5). Re-referred to Com. on APPR.

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

  8. Set for hearing April 5.

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

  10. From printer. May be acted upon on or after March 17.

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

Sponsors

  • Bradford · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Bradford

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 SB 375 do?
Existing law imposes penalties when a taxpayer fails to timely file an income tax return or fails to timely pay the tax due as shown on, or as required to be shown on, the tax return, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. This bill, for taxable years beginning on and after January 1, 2018, would require the Franchise Tax Board, upon request by an individual taxpayer, to abate 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 or the Franchise Tax Board has not imposed a timeliness penalty in the year of the request or prior 4 years, the taxpayer has filed all required returns as of the date of the request for abatement, and the taxpayer has paid, or is in a current arrangement to pay, all tax currently due.
Who sponsors SB 375?
SB 375 is sponsored by Bradford.
What is the current status of SB 375?
This bill died with 2017-2018 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 SB 375?
Track SB 375 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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