California 2017-2018 Regular Session

California Assembly Bill AB1007

Introduced
2/16/17  
Refer
3/20/17  
Report Pass
3/21/17  
Refer
3/22/17  

Caption

Katz-Harris Taxpayers’ Bill of Rights: report.

Impact

The proposed amendments assert a commitment to refining taxpayer support mechanisms and ensuring greater transparency in the management of taxpayer complaints and issues with the Franchise Tax Board. By analyzing recurrent areas of taxpayer noncompliance and implementing educational programs, the bill aims to reduce errors in tax filing and enhance overall compliance rates. Stakeholders in the tax system, including both taxpayers and tax preparers, may see some shifts in operational processes as additional training and resources are allocated to address common compliance challenges.

Summary

Assembly Bill 1007, introduced by Assembly Member Ting, seeks to amend Sections 17002 and 21006 of the Revenue and Taxation Code in relation to personal income tax definitions and the Katz-Harris Taxpayers Bill of Rights. This legislation aims to enhance the functionality of the Taxpayer Rights Advocate position and extend the deadline for annual reports concerning taxpayer noncompliance from December 1 to December 31. This change is intended to provide additional time for more comprehensive data gathering and analysis on issues affecting taxpayer compliance and to allow better coordination in addressing taxpayer complaints.

Sentiment

General sentiment around AB 1007 appears supportive, particularly among lawmakers and advocates for taxpayer rights, who view the intended reforms as necessary steps towards improved taxpayer relations and education. However, there may be concerns raised regarding the effectiveness of newly implemented programs and the adequacy of resources provided to successfully meet the goals outlined in the legislation. The sentiment indicates a shared recognition of the importance of taxpayer rights advocacy and the intent to enhance the administrative processes surrounding tax compliance.

Contention

While there seems to be broad support for the principles behind AB 1007, some points of contention might arise regarding the potential effectiveness of the proposed changes. Critics could argue that merely extending reporting deadlines does not address the underlying issues faced by taxpayers in navigating tax laws and regulations. There may also be discussions around the sufficiency of funding and resources for the Franchise Tax Board to implement the proposed educational and compliance initiatives, raising questions about their viability in truly enhancing taxpayer advocacy.

Companion Bills

No companion bills found.

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