California AB 1519: County employee retirement boards.

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 Bill Text - AB-1519 Taxation: tax liability: collections.

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 |Add To My Favorites |Track Bill | Version: 04/28/26 - Amended Senate
 03/13/25 - Introduced

 AB-1519 Taxation: tax liability: collections.(2025-2026)

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 Date Published: 04/28/2026 09:00 PM

AB1519:v98#DOCUMENTBill Start

 Amended
 IN 
 Senate
 April 28, 2026

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 1519

Introduced by Committee on Revenue and Taxation Assembly Member Gipson

March 13, 2025

An act to amend Sections 19852, 19853, and 19854 of the Revenue and Taxation Code, relating to taxation. An act to amend Section 19255 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 1519, as amended, Committee on Revenue and Taxation Gipson.
 Direct File: employment: notice. Taxation: tax liability: collections.

Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines “tax liability” as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating
 to the imposed liability.

This bill would redefine “tax liability” to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.

Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits. Pursuant to existing federal income tax law, the Internal Revenue Service allows taxpayers to complete and electronically file their federal taxes directly with the Internal Revenue Service using their free online tax tool called Direct File. 

This bill, on and after January 1, 2026, would require employer notifications to all employees relating to specified income tax filing assistance programs to include information regarding Direct File. The bill would also make conforming and nonsubstantive changes to the Earned Income Tax Credit Information Act.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 NOYES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 19255 of the Revenue and Taxation Code is amended to read:

19255.

 (a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the date the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes “due and payable” within on the meaning date prescribed by subdivision (b) of Section 19221, the Franchise Tax Board may shall not collect that amount and the taxpayer’s liability to the state for that liability is abated by reason of lapse of time. Any actions taken by the Franchise Tax Board to collect an uncollectible liability shall be released, withdrawn, or otherwise terminated by the Franchise Tax Board, and no subsequent administrative or civil action shall be taken or brought to collect all or part of that uncollectible amount. Any amounts received in contravention of this section shall be considered an overpayment that may be credited and refunded in accordance with Article 1 (commencing with Section 19301) of Chapter 6.

(b) If a timely civil action filed pursuant to Article 2 of Chapter 6 of this part is commenced, or a claim is filed in a probate action, the period for which the
 liability is collectable shall be extended and shall not expire until that li