The primary effect of AB 3190 on state law is to streamline and clarify the Personal Income Tax Law’s language. By refining the wording of the legal text, the bill seeks to eliminate any potential ambiguities that may exist in current statutes. This can assist tax professionals, state agencies, and taxpayers in understanding the law and ensuring compliance. While its impact may be broadly viewed as low-risk due to its nonsubstantive nature, clarity in legal language can prevent potential disputes and misinterpretations in the future.
Summary
Assembly Bill No. 3190, introduced by Assembly Member Gallagher, focuses on amending Section 17001 of the Revenue and Taxation Code, which pertains to the Personal Income Tax Law. This bill essentially proposes a nonsubstantive change to the law's wording, thereby clarifying its citation. The change is characterized as nonsubstantive, which suggests that it does not alter the core principles or rates associated with the tax itself but aims at enhancing the clarity of the regulation as codified in law.
Contention
As a bill characterized by its nonsubstantive nature, AB 3190 may not be met with notable contention or opposition in the legislative process. However, clarity in tax law is often a topic of scrutiny. Any proposed changes, even if viewed as minor, could rally opinions on how such amendments might be perceived as necessary or superfluous. Stakeholders might debate if the changes truly contribute to better governance or if they represent unnecessary legislative activity, especially in a densely regulated area like taxation.
Personal income tax: voluntary contributions: California Breast Cancer Research Voluntary Tax Contribution Fund and California Cancer Research Voluntary Tax Contribution Fund.