Bill Text: CA SB1436 | 2023-2024 | Regular Session | Amended
Bill Title: California Tax Policy Oversight Board.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-05-16 - May 16 hearing: Held in committee and under submission. [SB1436 Detail]
Download: California-2023-SB1436-Amended.html
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Amended
IN
Senate
April 24, 2024 |
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Amended
IN
Senate
April 04, 2024 |
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Senate Bill
No. 1436
| Introduced by Senator Allen |
February 16, 2024 |
An act to amend amend, repeal, and add Section 12803.2 of, and to add and repeal Part 8.6 (commencing with Section 15565) to of Division 3 of Title 2 of, the Government Code, relating to state government.
LEGISLATIVE COUNSEL'S DIGEST
SB 1436, as amended, Allen.
California Tax Policy Oversight Board.
Existing law establishes the California Department of Tax and Fee Administration (CDTFA), the State Board of Equalization (BOE), and the Franchise Tax Board (FTB) to administer specified taxes. Existing law establishes in state government the Office of Tax Appeals (OTA) to conduct tax appeals hearings.
This bill would bill, until January 1, 2035, would establish in the Government Operations Agency the California Tax Policy Oversight Board, consisting of the Controller, Director of Finance, Chairperson of the State Board of Equalization, the Treasurer, and the Secretary of the Government Operations Agency, to work collaboratively with the above-described
tax agencies to promote clarity and communication and to consider recommendations regarding input brought by the tax agencies, taxpayers, or other state or local entities, as specified.
This bill would require the board to provide transparent, open, and accessible forums, meeting at least 2 times each year, and would require the boards to report on findings after each hearing, together with recommendations, to all participants, tax agencies, and the Governor. The bill would also require the board to issue an annual report to the Governor and Governor, the Legislative Analyst’s Office, and the Legislature, as specified.
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.
Section 12803.2 of the Government Code is amended to read:12803.2.
(a) The Government Operations Agency shall consist of all of the following:(1) The Office of Administrative Law.
(2) The Public Employees’ Retirement System.
(3) The State Teachers’ Retirement System.
(4) The State Personnel Board.
(5) The California Victim Compensation Board.
(6) The Department of General Services.
(7) The Department of Technology.
(8) The Franchise Tax Board.
(9) The Department of Human Resources.
(10) The California Department of Tax and Fee Administration.
(11) The Office of Data and Innovation, effective July 1, 2023.
(12) The California Tax Policy Oversight Board.
(13) The Office of Tax Appeals.
(b) The Government Operations Agency shall include the Department of FISCal upon the acceptance of the Financial Information System for California (FISCal) by the state, as determined
by the Director of Finance, pursuant to Section 11890.
(c) The Government Operations Agency shall be governed by the Secretary of Government Operations pursuant to Section 12801. However, the Director of Human Resources shall report directly to the Governor on issues relating to labor relations.
(d) The Governor, upon the recommendation of the Secretary of Government Operations, may appoint up to three deputies for the secretary.
(e) This section shall remain in effect only until January 1, 2035, and as of that date is repealed.
SEC. 2.
Section 12803.2 is added to the Government Code, to read:12803.2.
(a) The Government Operations Agency shall consist of all of the following:(1) The Office of Administrative Law.
(2) The Public Employees’ Retirement System.
(3) The State Teachers’ Retirement System.
(4) The State Personnel Board.
(5) The California Victim Compensation Board.
(6) The Department of General Services.
(7) The Department of Technology.
(8) The Franchise Tax Board.
(9) The Department of Human Resources.
(10) The California Department of Tax and Fee Administration.
(11) The Office of Data and Innovation, effective July 1, 2023.
(12) The Office of Tax Appeals.
(b) The Government Operations Agency shall include the Department of FISCal upon the acceptance of the Financial Information System for California (FISCal) by the state, as determined by the Director of Finance, pursuant to Section 11890.
(c) The Government Operations Agency shall be governed by the Secretary of Government Operations pursuant
to Section 12801. However, the Director of Human Resources shall report directly to the Governor on issues relating to labor relations.
(d) The Governor, upon the recommendation of the Secretary of Government Operations, may appoint up to three deputies for the secretary.
(e) This section shall become operative on January 1, 2035.
SEC. 2.SEC. 3.
Part 8.6 (commencing with Section 15565) is added to Division 3 of Title 2 of the Government Code, immediately following Part 8.5, to read:PART 8.6. California Tax Policy Oversight Board
15565.
For purposes of this part:(a) “Board” means the California Tax Policy Oversight Board.
(b) “Tax agencies” means the Franchise Tax Board, the California Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals.
15566.
(a) There is in the state government, in the Government Operations Agency, the California Tax Policy Oversight Board, consisting of the Controller, Director of Finance, Chairperson of the State Board of Equalization, the Treasurer, and the Secretary of the Government Operations Agency, vested with the responsibility of providing an open forum for high-level tax policy communication, exchange of concepts and challenges, the receipt of public input on statewide policy issues and concerns, and the reporting of results and recommendations, with respect to the state’s four tax agencies.(b) (1) The chairperson of the board, who shall be the Controller,
shall schedule the meetings of the board and shall collaborate with the tax agencies regarding the date, time, location, and agenda of each meeting.
(2) To minimize costs, the tax agencies shall host the board meetings, carry out the requirements of Bagley-Keene Open Meeting Act (Article 9 (commencing with Section 11120) of Chapter 1 of Part 1), and otherwise assist the chairperson and the board in complying with this part. The costs shall be absorbed from existing resources.
15567.
(a) The board shall work collaboratively with the tax agencies to provide transparent, open, and accessible forums, meeting not less than two times per year, to receive, review, and discuss tax policy concerns of the agencies, public input and proposals, and tax policy challenges, with a focus on helping to improve, coordinate, or enhance tax-related policies, as appropriate, to promote clarity and communication and to consider recommendations regarding input brought by the tax agencies, taxpayers, or other state or local entities.(b) The board may review and make recommendations regarding policies of the tax agencies but shall not change the policy of the tax
agencies if that policy is within the sole authority of the agency. The board’s authority shall not extend to operational matters of the tax agencies, including, but not limited to, pending tax appeals, employee or personnel matters, agency budget change proposals, or agency legislative analyses.
(c) (1) After each meeting, the board shall report its findings and conclusions, along with any recommendations, to the participants, tax agencies, and the Governor.
(2) On or before April 1 of each year, the board shall submit a report of its findings, conclusions, and recommendations to the Governor and Governor,
the Legislative Analyst’s Office. Office, and the Legislature.
(3) A report submitted pursuant to paragraph (2) shall be submitted in compliance with Section 9795.
