The amendments put forth by SB 853 do not impose new taxes or alter existing tax rates. Instead, the bill is primarily focused on legislative housekeeping—updating terminology to ensure that the Personal Income Tax Law is clearly defined. This type of amendment is significant in maintaining the integrity of the tax code, as it can prevent future legal ambiguities that may arise from unclear or outdated language. Given the intricacies involved in tax legislation, small changes can have ripple effects on compliance and regulatory practices.
Summary
Senate Bill No. 853, introduced by Senator Dahle, proposes amendments to Section 17001 of the Revenue and Taxation Code, specifically related to personal income tax. The primary objective of this bill is to make nonsubstantive changes to the naming convention of the Personal Income Tax Law. By clarifying the language used in the law, the bill aims to enhance the readability and understanding of the legislation, which can often be convoluted for taxpayers and legal professionals alike.
Contention
While the bill seems straightforward and is unlikely to be contentious on the surface, debates may arise over the need for such amendments during times when fiscal policies are under scrutiny. Critics may argue that legislative time could be better spent addressing substantive changes to improve the state's revenue system rather than refining language. However, supporters would likely emphasize the importance of clarity in tax law, which ultimately benefits both the state and its residents.
Personal income tax: voluntary contributions: California Breast Cancer Research Voluntary Tax Contribution Fund and California Cancer Research Voluntary Tax Contribution Fund.