The implementation of AB 2732 would amend the Revenue and Taxation Code by adding Section 19267, which prohibits the Franchise Tax Board from imposing levies on the salaries of deployed military personnel. This change is expected to alleviate financial stress for military families and ensure that service members can focus on their duties without the added worry of financial instability caused by tax levies.
Summary
Assembly Bill 2732, introduced by Assembly Member Blanca Rubio, addresses the taxation of deployed military personnel. Specifically, it aims to protect members of the U.S. Armed Forces on active duty from experiencing tax levies on their salaries or wages while they are deployed away from their permanent duty stations. This legislation recognizes the unique challenges faced by service members who are away from home, ensuring that their earnings are safeguarded from tax collection actions during their service abroad.
Contention
While overall support for the bill is expected, discussions around tax regulations often raise questions concerning fairness in taxation and budget implications for the state. The specific provisions of AB 2732 directly influence the franchise tax policies associated with military personnel, and potential opponents may argue about the implications for state revenue. Nonetheless, supporters largely view this legislation as a necessary protective measure for those serving the country.