Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
7.2 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
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| Bill | Income tax administration: installment agreements, suspension, forfeiture, and revivor. | (1) Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law, and establishes procedures for the collection of those taxes. Existing law authorizes the Franchise Tax Board, in cases of financial hardship, to allow a taxpayer to enter into an installment payment agreement with the Franchise Tax Board for the full or partial payment of the amount of the taxpayer's tax liability, as specified. Under existing law, failure by a taxpayer to comply fully with the terms of an installment payment agreement renders the agreement null and void, except as specified, and makes the total amount of tax, interest, and penalties immediately due and payable. | us/states/ca | California Legislature | 20232024 | AB 1765 | California AB 1765 (20232024) |
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5 | 26 | 6 | 2023-03-16 | 2023-09-22 | openstates | ocd-bill/c56da2fd-0f93-4677-91ff-35fad3a73398 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1765 | a450f655032dfd03abde37d2ad7c227401f5c64cb643e5e7adfc0323a3f1f865 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California AB 1765 (20232024) — Income tax administration: installment agreements, suspension, forfeiture, and revivor.
(1) Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law, and establishes procedures for the collection of those taxes. Existing law authorizes the Franchise Tax Board, in cases of financial hardship, to allow a taxpayer to enter into an installment payment agreement with the Franchise Tax Board for the full or partial payment of the amount of the taxpayer's tax liability, as specified. Under existing law, failure by a taxpayer to comply fully with the terms of an installment payment agreement renders the agreement null and void, except as specified, and makes the total amount of tax, interest, and penalties immediately due and payable.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 03/16/23 - Introduced (filed) — source
- 08/14/23 - Amended Senate (committee substitute) — source
- 09/22/23 - Chaptered (committee substitute) — source
- AB1765 (committee substitute) — source
- 09/11/23 - Enrolled (enrolled) — source
Votes
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 8–0 (pass) · upper
- AB 1765 Revenue and Taxation Concurrence in Senate Amendments By IRWIN — 75–0 (pass) · lower
- 3rd Reading AB1765 REV. & TAX. (Irwin) By Skinner — 40–0 (pass) · upper
- AB 1765 Revenue and Taxation Assembly Third Reading By IRWIN — 79–0 (pass) · lower
- Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
- Do pass. — 15–0 (pass) · lower
Sponsors
- Committee on Revenue and Taxation — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2023-03-16 Read first time. To print.
reading-1 - 2023-03-17 From printer. May be heard in committee April 16.
- 2023-03-23 Referred to Com. on REV. & TAX.
referral-committee - 2023-04-18 In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee - 2023-04-25 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24). Re-referred to Com. on APPR.
committee-passage, committee-passage-favorable, referral-committee - 2023-05-17 In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee - 2023-05-18 Joint Rule 62(a), file notice suspended. (Page 1580.)
- 2023-05-18 From committee: Do pass. (Ayes 15. Noes 0.) (May 18).
committee-passage, committee-passage-favorable - 2023-05-18 Read second time. Ordered to third reading.
reading-1, reading-2 - 2023-06-01 Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 2136.)
passage, reading-1, reading-3 - 2023-06-01 In Senate. Read first time. To Com. on RLS. for assignment.
reading-1 - 2023-06-14 Referred to Com. on GOV. & F.
referral-committee - 2023-07-13 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) . Re-referred to Com. on APPR.
committee-passage, committee-passage-favorable, referral-committee - 2023-07-26 In committee: Set, first hearing. Hearing canceled at the request of author.
- 2023-08-14 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.
amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee - 2023-08-21 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
committee-passage, reading-2 - 2023-08-22 Read second time. Ordered to Consent Calendar.
reading-1, reading-2 - 2023-08-24 From Consent Calendar.
- 2023-08-24 Ordered to third reading.
- 2023-09-06 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2397.).
passage, reading-1, reading-3 - 2023-09-06 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 8 pursuant to Assembly Rule 77.
- 2023-09-07 Assembly Rule 77 suspended. (Page 3011.)
- 2023-09-07 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 3074.).
amendment-passage, committee-passage-favorable - 2023-09-13 Enrolled and presented to the Governor at 3 p.m.
- 2023-09-22 Approved by the Governor.
executive-signature - 2023-09-22 Chaptered by Secretary of State - Chapter 209, Statutes of 2023.
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c56da2fd-0f93-4677-91ff-35fad3a73398. Confidence: reported (aggregated from official California legislature records).