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Updated:   2026-02-04

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Measure
Authors Valladares   Allen  
Coauthors: Umberg   Berman  
Subject Taxation: electronic payments: penalties.
Relating To relating to taxation.
Title An act to amend Section 19011.5 of the Revenue and Taxation Code, relating to taxation.
Last Action Dt 2025-07-17
State Amended Assembly
Status In Committee Process
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None No No Y
i
Leginfo Link  
Bill Actions
2025-08-29     August 29 hearing: Held in committee and under submission.
2025-08-20     August 20 set for first hearing. Placed on APPR. suspense file.
2025-07-17     Read second time and amended. Re-referred to Com. on APPR.
2025-07-16     From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 14).
2025-07-07     July 7 set for first hearing. Placed on REV. & TAX. suspense file.
2025-06-05     Referred to Com. on REV. & TAX.
2025-05-29     Read third time. Passed. (Ayes 38. Noes 0. Page 1327.) Ordered to the Assembly.
2025-05-29     In Assembly. Read first time. Held at Desk.
2025-05-27     Ordered to special consent calendar.
2025-05-23     From committee: Do pass. (Ayes 6. Noes 0. Page 1205.) (May 23).
2025-05-23     Read second time. Ordered to third reading.
2025-05-16     Set for hearing May 23.
2025-05-05     May 5 hearing: Placed on APPR. suspense file.
2025-04-25     Set for hearing May 5.
2025-04-23     From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 872.) (April 23). Re-referred to Com. on APPR.
2025-04-04     Set for hearing April 23.
2025-04-02     Re-referred to Com. on REV. & TAX.
2025-03-26     From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
2025-03-05     Referred to Com. on RLS.
2025-02-21     From printer. May be acted upon on or after March 23.
2025-02-20     Introduced. Read first time. To Com. on RLS. for assignment. To print.
Versions
Amended Assembly     2025-07-17
Amended Senate     2025-03-26
Introduced     2025-02-20
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

Existing law requires that any payment required to be remitted to the Franchise Tax Board by an individual pursuant to specified law be remitted electronically in the form and manner prescribed by the Franchise Tax Board if specified conditions are met. Existing law, where payment is required to be made electronically but is made by some other means instead, imposes a penalty equal to 1% of the amount paid, except as provided.

This bill would, for payments made on or after January 1, 2026, change the penalty for the above-described violation to instead be waived for the first violation.