AB 1801: Katz-Harris Taxpayers’ Bill of Rights: report.
- Session Year: 2015-2016
- House: Assembly
- Latest Version Date: 2016-02-08
The Katz-Harris Taxpayers Bill of Rights Act establishes the position of the Taxpayers Rights Advocate and makes the advocate or his or her designee responsible for coordinating the resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by Franchise Tax Board employees. Existing law requires the board, in consultation with the Taxpayers Rights Advocate, to develop and implement a taxpayer education and information program directed at, but not limited to, identifying forms, procedures, regulations, or laws which are confusing and lead to taxpayer errors. Existing law requires the board to perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 of each year.
This bill would change the due date of that report to December 31 of each year.
(a)The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature on December 1 December 31 of each year.
(b)As part of the identification process described in subdivision (a), the board shall do both of the following:
(1)Compile and analyze sample data from its audit process, including, but not limited to, all of the following:
(A)The statute or regulation violated by the taxpayer.
(B)The amount of tax involved.
(C)The industry or business engaged in by the taxpayer.
(D)The number of years covered in the audit period.
(E)Whether professional tax preparation assistance was utilized by the taxpayer.
(F)Whether income tax or bank and corporation tax returns were filed by the taxpayer.
(2)Conduct an annual hearing before the board itself where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Personal Income Tax Law or the Corporation Tax Law which may further facilitate achievement of the legislative findings.
(c)The board shall include in its report recommendations for improving taxpayer compliance and uniform administration, including, but not limited to, all of the following:
(1)Changes in statute or board regulations.
(2)Improvement of training of board personnel.
(3)Improvement of taxpayer communication and education.
(4)Increased enforcement capabilities.
(d)The board shall include in its report a summary of cases where relief was granted pursuant to subdivision (c) of Section 21004, including the nature of the error or delay, and the steps taken by the board to remedy systemic issues that caused the error or delay.
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Date
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Status
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|---|---|
| Feb 8, 2016 | Read first time. To print. |
| Feb 9, 2016 | From printer. May be heard in committee March 10. |
| Feb 25, 2016 | Referred to Com. on REV. & TAX. |
| Mar 10, 2016 | In committee: Hearing postponed by committee. |
This list shows positions taken on this bill by organizations on the date displayed, which is linked to the original source.
Positions by individuals are not included.
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Organization
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Position
|
Date
|
|---|---|---|
| American Academy of Pediatrics | * Support | Jun 20, 2018 |
| California Academy Of Audiology | * Support | Jun 20, 2018 |
| California Medical Association | * Neutral | Jun 20, 2018 |
| California Speech Language Hearing Association | * Support | Jun 20, 2018 |
| National CMV Foundation | * Support | Jun 20, 2018 |
| UC Davis | * Indeterminate | Jun 20, 2018 |
Bill Author
Bill Co-Author(s):