Bill Text: CA AB837 | 2021-2022 | Regular Session | Introduced

California Assembly Bill 837 (Prior Session Legislation)

Introduced

Bill Title: Collection of tax: deployed military personnel.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2022-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB837 Detail]

Download: California-2021-AB837-Introduced.html

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill

No. 837

Introduced by Assembly Member Blanca Rubio

February 17, 2021

An act to add Section 19267 to the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 837, as introduced, Blanca Rubio. Collection of tax: deployed military personnel.

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 delinquent taxes.

This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individual’s permanent duty station.

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

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

SECTION 1.

Section 19267 is added to the Revenue and Taxation Code, to read:

19267.

Notwithstanding any other provision of this chapter, the Franchise Tax Board shall not impose a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individual’s permanent duty station.