Jean Fuller
- Republican
Author
Existing law generally provides that the spouse or partner who controls the disposition of or who receives or spends community income, as well as the spouse who is taxable on the income, is liable for the payment of the taxes imposed by the Personal Income Tax Law on that income, and that whenever a joint income tax return is filed by spouses or registered domestic partners the liability for the tax is joint and several. Existing law allows, under specified conditions, a court in a proceeding for dissolution of marriage to revise the income tax liabilities on a joint return of spouses or registered domestic partners, but prohibits revisions to relieve a spouse or domestic partner of tax liability on income earned by or subject to the exclusive management and control of the spouse or domestic partner. Existing law also provides that the order revising tax liability is not effective if the gross income reportable on the return exceeds $150,000 or the amount of the tax liability the spouse is relieved of exceeds $7,500, except as specified. This bill would instead provide that an order revising tax liability may relieve a spouse or domestic partner of tax liability on income earned by or subject to the exclusive management and control of that spouse or domestic partner, except if assets or liabilities are transferred between the individuals filing the joint return for the principal purpose of avoidance of the payment of tax or as part of a fraudulent scheme by those individuals or that liability is uncollectible or if, within 3 years of when the court order is effective, specified conditions apply. This bill would also instead provide that the order revising tax liability is not effective if the gross income reportable on the return exceeds $200,000 or the amount of the tax liability the spouse is relieved of exceeds $10,000, except as specified, and would require those amounts to be recomputed annually beginning on January 1, 2018, as specified. The bill would apply to court orders served or acknowledged on or after the effective date of this bill.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 5 p.m.
Assembly amendments concurred in. (Ayes 36. Noes 0. Page 5140.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
Read third time. Passed. (Ayes 78. Noes 0. Page 5778.) Ordered to the Senate.
In Senate. Concurrence in Assembly amendments pending.
Read second time. Ordered to consent calendar.
From committee: Do pass. Ordered to consent calendar. (Ayes 20. Noes 0.) (August 3).
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (January 11).
Removed from REV. & TAX. suspense file.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
July 13 set for first hearing. Placed on REV. & TAX. suspense file.
Read third time. Passed. (Ayes 39. Noes 0. Page 1245.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 1155.) (May 28).
Set for hearing May 28.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
May 11 hearing: Placed on APPR. suspense file.
Set for hearing May 11.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 816.) (April 29). Re-referred to Com. on APPR.
Set for hearing April 29.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 29.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB526 | HTML |
| 02/26/15 - Introduced | |
| 04/14/15 - Amended Senate | |
| 05/18/15 - Amended Senate | |
| 01/04/16 - Amended Assembly | |
| 01/13/16 - Amended Assembly | |
| 08/19/16 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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