California 2019-2020 Regular Session

California Assembly Bill AB2732

Introduced
2/20/20  
Introduced
2/20/20  
Refer
3/12/20  

Caption

Collection of tax: deployed military personnel.

Impact

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.

Companion Bills

No companion bills found.

Previously Filed As

CA AB46

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

CA SB1097

Veterans: military and veterans: gender-neutral terms.

CA AB778

Taxation: corporations: minimum franchise tax: limited liability companies: annual tax: small businesses.

CA AB2977

Personal Income Tax Law: young child tax credit.

CA ACA11

State tax agency.

CA SB220

Income taxes: credits: corporate tax rate: minimum franchise tax: critical needs fund.

CA AB1093

Property taxation: manufactured homes: tax collection.

CA SB911

Income taxation: exclusion: military survivor benefits.

CA SB952

Personal income taxes: Fire Safe Home Tax Credits Act.

CA AB167

Taxation.

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CA SB1231

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