California 2017-2018 Regular Session Status: In Committee 1 D cosponsors

AB 449 — Income taxes: administration.

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

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  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 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Under existing law, the Franchise Tax Board is authorized to impose a penalty for failure to file a return upon notice and demand and failure to furnish information in response to a written request. Under existing law, this penalty amount is 25% of the amount of tax determined to be owed or of any deficiency tax assessed by the Franchise Tax Board. This bill, instead, 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 or of any deficiency tax assessed. The bill also would require the Franchise Tax Board, upon request by a taxpayer, to abate this penalty if the Franchise Tax Board has not imposed on the taxpayer a penalty for these reasons in the year of the request or prior 4 years and, as of the date of the request for abatement, the taxpayer has filed the information or return and has paid all tax due.

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: Held under submission.

  4. In committee: Set, first hearing. Referred to APPR. suspense file.

  5. Re-referred to Com. on APPR.

  6. Read second time and amended.

  7. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 24).

  8. In committee: Hearing postponed by committee.

  9. In committee: Hearing postponed by committee.

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

  11. From printer. May be heard in committee March 16.

  12. Read first time. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

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 449 do?
Under existing law, the Franchise Tax Board is authorized to impose a penalty for failure to file a return upon notice and demand and failure to furnish information in response to a written request. Under existing law, this penalty amount is 25% of the amount of tax determined to be owed or of any deficiency tax assessed by the Franchise Tax Board. This bill, instead, 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 or of any deficiency tax assessed. The bill also would require the Franchise Tax Board, upon request by a taxpayer, to abate this penalty if the Franchise Tax Board has not imposed on the taxpayer a penalty for these reasons in the year of the request or prior 4 years and, as of the date of the request for abatement, the taxpayer has filed the information or return and has paid all tax due.
Who sponsors AB 449?
AB 449 is sponsored by Calderon, Lisa (Democratic).
What is the current status of AB 449?
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 AB 449?
Track AB 449 free on One Click Politics — get push/email alerts when it moves.

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