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AB-2732 Collection of tax: deployed military personnel.(2019-2020)

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Date Published: 02/20/2020 09:00 PM
AB2732:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 2732


Introduced by Assembly Member Blanca Rubio

February 20, 2020


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


LEGISLATIVE COUNSEL'S DIGEST


AB 2732, 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.