SB 591

  • California Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Feb 20, 2025
  • Passed Senate May 29, 2025
  • Assembly
  • Governor

Taxation: electronic payments: penalties.

Abstract

Existing law requires that any payment required to be remitted to the Franchise Tax Board by an individual pursuant to specified law be remitted electronically in the form and manner prescribed by the Franchise Tax Board if specified conditions are met. Existing law, where payment is required to be made electronically but is made by some other means instead, imposes a penalty equal to 1% of the amount paid, except as provided. This bill would, for payments made on or after January 1, 2026, change the penalty for the above-described violation to instead be waived for the first violation.

Bill Sponsors (4)

Votes


Actions


Aug 29, 2025

Assembly

August 29 hearing: Held in committee and under submission.

Aug 20, 2025

Assembly

August 20 set for first hearing. Placed on APPR. suspense file.

Jul 17, 2025

Assembly

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Jul 16, 2025

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 14).

Jul 07, 2025

Assembly

July 7 set for first hearing. Placed on REV. & TAX. suspense file.

Jun 05, 2025

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 29, 2025

Senate

Read third time. Passed. (Ayes 38. Noes 0. Page 1327.) Ordered to the Assembly.

Assembly

In Assembly. Read first time. Held at Desk.

May 27, 2025

Senate

Ordered to special consent calendar.

May 23, 2025

Senate

From committee: Do pass. (Ayes 6. Noes 0. Page 1205.) (May 23).

Senate

Read second time. Ordered to third reading.

May 16, 2025

Senate

Set for hearing May 23.

May 05, 2025

Senate

May 5 hearing: Placed on APPR. suspense file.

Apr 25, 2025

Senate

Set for hearing May 5.

Apr 23, 2025

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 872.) (April 23). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 04, 2025

Senate

Set for hearing April 23.

Apr 02, 2025

Senate

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Mar 26, 2025

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on RLS.

Mar 05, 2025

Senate

Referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Feb 21, 2025

Senate

From printer. May be acted upon on or after March 23.

Feb 20, 2025

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB591 HTML
02/20/25 - Introduced PDF
03/26/25 - Amended Senate PDF
07/17/25 - Amended Assembly PDF

Related Documents

Document Format
04/21/25- Senate Revenue and Taxation PDF
05/02/25- Senate Appropriations PDF
05/26/25- Sen. Floor Analyses PDF
07/03/25- Assembly Revenue and Taxation PDF
07/11/25- Assembly Revenue and Taxation PDF
08/18/25- Assembly Appropriations PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.