Bill Text: CA AB1210 | 2017-2018 | Regular Session | Amended
Bill Title: State Board of Equalization.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2017-05-26 - From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS. [AB1210 Detail]
Download: California-2017-AB1210-Amended.html
Amended
IN
Senate
May 26, 2017 |
Amended
IN
Assembly
March 29, 2017 |
Assembly Bill | No. 1210 |
Introduced by Assembly Member Ridley-Thomas (Principal coauthor: Senator Galgiani) |
February 17, 2017 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law requires the Franchise Tax Board to submit to the Legislature, and to make available to the public, on or before January 10 of each year, a report on all of the changes to the Internal Revenue Code enacted into law in the prior year, as provided. Existing law requires that, in the event that changes to the Internal Revenue Code are enacted into law after September 15 of any year, the Franchise Tax Board submit the report to the Legislature within 120 days after signature by the President of the United States.
This bill would instead require that the report be submitted on or before February 1 of each year and within 140 days after signature by the President of the United States of any law enacting changes to the Internal Revenue Code after September
15 of any year.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
It is the intent of the Legislature to enact legislation that would create an Office of Inspector General within the State Board of Equalization.SEC. 2.
Section 15630 is added to the Government Code, to read:15630.
Prior to rendering a decision in any adjudicatory proceeding, each member of the State Board of Equalization who has had an ex parte communication with respect to any person who is the subject of the adjudicatory proceeding, shall fully disclose the communication on the record of the proceeding.SEC. 3.
Section 15631 is added to the Government Code, to read:15631.
(a) (1) Notwithstanding any other law, the State Board of Equalization, as a board, may only select and terminate the secretary and the chief counsel.SEC. 4.
Section 15632 is added to the Government Code, to read:15632.
(a) Notwithstanding any other law, the secretary shall be responsible for administering all programs of the State Board of Equalization and all other administrative functions and directing the daily operations of the board.SEC. 5.
Section 15633 is added to the Government Code, to read:15633.
(a) The State Board of Equalization shall submit quarterly reports to the Legislature summarizing the decision of each tax or fee appeal for that quarter.SEC. 6.
Section 15634 is added to the Government Code, to read:15634.
(a) The secretary shall submit an annual report to the Legislature summarizing both of the following:SEC. 7.
Section 15635 is added to the Government Code, to read:15635.
Notwithstanding any other law, the Department of Finance shall establish a separate line item in the annual Budget Act for any annual appropriations to members of the State Board of Equalization.(a)(1)(A)On or before the 1st of February each year, the Franchise Tax Board shall submit to the Legislature a report on all changes to the Internal Revenue Code enacted into law in the prior year. To the extent possible, the report shall contain an estimate of the revenue effect of conforming California law to each of those changes.
(B)In the event that changes to the Internal Revenue Code are enacted after September 15 of any year, the report described in subparagraph (A) shall be submitted to the Legislature within 140 days after signature by the President of the United States, rather than the 1st of February.
(2)The report
required by this section shall be made available to the public.
(3)It is the intent of the Legislature that the policy committee of each house of the Legislature hold at least one public hearing on the report required by this section.
(b)For any introduced bill which proposes changes in any of the dates in Section 17024.5, the Franchise Tax Board shall prepare a complete analysis of the bill which describes all changes to state law which will automatically occur by reference to federal law as of the changed date. The Franchise Tax Board shall immediately update and supplement that analysis upon any amendment to the bill. That analysis shall be made available to the public and shall be submitted to the Legislature for publication in the daily journal of each house of the Legislature. The digest of the Legislative Counsel shall indicate that an analysis of the bill shall be
prepared by the Franchise Tax Board and printed in the daily journal of each house of the Legislature.