Bill Text: CA AB756 | 2015-2016 | Regular Session | Amended

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Bill Title: Small businesses: civil fines and penalties. penalties: waiver.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB756 Detail]

Download: California-2015-AB756-Amended.html

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BILL NUMBER: AB 756	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 13, 2015
	AMENDED IN ASSEMBLY  MARCH 26, 2015

INTRODUCED BY   Assembly Member Chang
    (   Coauthors:   Assembly Members 
 Brough   and Olsen   ) 
    (   Coauthor:   Senator   Huff
  ) 

                        FEBRUARY 25, 2015

   An act to add Section 42 to the Revenue and Taxation Code,
relating to small businesses.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 756, as amended, Chang. Small businesses: civil fines and
penalties. penalties: waiver.
   Existing law imposes various taxes and fees that are administered
by the State Board of Equalization, the Franchise Tax Board, and the
Employment Development Department. Existing law authorizes these
state agencies to impose fines and penalties for violations of those
laws imposing the tax or fee. Under existing law, if the Director of
Employment Development finds that any employer, in submitting facts
concerning the termination of a specified claimant's employment
concerning unemployment compensation, among other things, willfully
makes a false statement or representation, the director is required
to assess a penalty against the employer of that claimant in a
specified amount.
   This bill would  require   authorize 
the State Board of Equalization, the Franchise Tax Board, and the
Employment Development Department to waive any fine or penalty for
violations of the laws that impose a tax or fee, assessed against a
small business, as defined, within its first 120 days of operation if
certain requirements are met.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 42 is added to the Revenue and Taxation Code,
to read:
   42.  (a) The board, Franchise Tax Board, and the Employment
Development Department, with respect to the laws administered by them
that impose a tax or fee, shall   may 
waive any fine or penalty for violations of those laws assessed
against a small business within its first 120 days of operation if
the violation does not create a threat to health or safety, does not
violate any provision of the Labor Code, and was not done
intentionally.
   (b) For the purposes of this section, a "small business" is a
business with 100 or fewer employees.