California 2019-2020 Regular Session Status: In Committee 1 D cosponsors

AB 1791 — Informational returns.

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 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 specified persons to file informational returns with the Franchise Tax Board and authorizes the Franchise Tax Board to require persons that file specified federal returns to file copies of those returns with the state. This bill would require a person that files a Form 1099 with respect to a nonresident who performed services within the state and a person required to file a Form 6050W to file a duplicate of that form, respectively, with the Franchise Tax Board, under specified circumstances. The bill would additionally require a third-party settlement organization to report to the Franchise Tax Board, and any participating payee with an address within the state, any information required by Section 6050W of the Internal Revenue Code with respect to the third-party network transactions related to that participating payee, as provided, and would lower the de minimis threshold for that information, as provided. The bill would authorize the Franchise Tax Board to accept electronic filing of those forms. Because the failure to provide information required under these provisions would be a crime, under specified conditions, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Bill Text

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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. Referred to Com. on REV. & TAX.

  4. Read first time.

  5. From printer. May be heard in committee March 25.

  6. Introduced. 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
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 1791 do?
Existing law requires specified persons to file informational returns with the Franchise Tax Board and authorizes the Franchise Tax Board to require persons that file specified federal returns to file copies of those returns with the state. This bill would require a person that files a Form 1099 with respect to a nonresident who performed services within the state and a person required to file a Form 6050W to file a duplicate of that form, respectively, with the Franchise Tax Board, under specified circumstances. The bill would additionally require a third-party settlement organization to report to the Franchise Tax Board, and any participating payee with an address within the state, any information required by Section 6050W of the Internal Revenue Code with respect to the third-party network transactions related to that participating payee, as provided, and would lower the de minimis threshold for that information, as provided. The bill would authorize the Franchise Tax Board to accept electronic filing of those forms. Because the failure to provide information required under these provisions would be a crime, under specified conditions, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Who sponsors AB 1791?
AB 1791 is sponsored by Boerner, Tasha (Democratic).
What is the current status of AB 1791?
This bill died with 2019-2020 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 1791?
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