California 2025-2026 Regular Session

California Assembly Bill AB1519

Introduced
3/13/25  
Refer
3/24/25  
Refer
3/24/25  

Caption

Direct File: employment: notice.

Impact

The amendments brought by AB1519 are expected to strengthen the outreach of tax benefits to low-income workers by ensuring they are well informed about available aids like the California EITC and federal programs. By mandating notifications to be provided either with annual wage summaries or separately, the bill aims to increase participation in tax credit programs designed to alleviate poverty. The requirement for a second notification to occur during March further aims to enhance awareness among employees about these incentives during tax season.

Summary

Assembly Bill 1519 is a significant legislative proposal aimed at enhancing communication between employers and employees regarding tax benefits. Introduced by the Committee on Revenue and Taxation, the bill focuses on the Earned Income Tax Credit Information Act, which mandates employers to notify their employees of potential eligibility for various income tax filing assistance programs, including state and federal antipoverty tax credits. A notable feature of AB1519 is the inclusion of information related to 'Direct File', a free online tax tool offered by the IRS, which will be added to the employer notifications effective January 1, 2026.

Contention

Despite the bill's intentions, some stakeholders may express concerns regarding the compliance burden on employers, especially smaller businesses who might find it challenging to implement the notification requirements. Furthermore, the effectiveness of the notifications relies heavily on the employers' commitment to properly educate their employees about such tax credits, which could lead to varying levels of support based on the employer's resources and dedication. Additionally, ongoing debates may arise over the adequacy of current outreach efforts and whether these legislative amendments will genuinely lead to increased participation in tax relief programs among eligible employees.

Companion Bills

No companion bills found.

Similar Bills

CA AB661

The California Guaranteed Income Statewide Feasibility Study Act.

CA SB628

Employment: employer contributions: employee withholdings: credit: agricultural employees.

CA AB1186

Data collection: race and ethnicity: minimum categories.

CA SB711

Taxation: federal conformity.

CA AB1365

CalAccount Program.

CA AB1377

Income taxes: credits: motion picture credit.

CA SB630

Income and corporate taxes: tax credits: motion pictures.

CA AB1138

Income and corporate taxes: tax credits: motion pictures.