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SB-526 Personal income taxes: joint returns: court orders: relief from liability.(2015-2016)

Bill Status
Fuller (S) , Runner (S)
Personal income taxes: joint returns: court orders: relief from liability.
An act to amend Section 19006 of the Revenue and Taxation Code, relating to taxation.

Type of Measure
Active Bill - In Floor Process
Majority Vote Required
Fiscal Committee
Non-State-Mandated Local Program
Non-Tax levy
Last 5 History Actions
Date Action
11/30/16 Last day to consider Governor’s veto pursuant to Joint Rule 58.5.
09/29/16 In Senate. Consideration of Governor's veto pending.
09/29/16 Vetoed by the Governor.
08/24/16 Enrolled and presented to the Governor at 5 p.m.
08/18/16 Assembly amendments concurred in. (Ayes 36. Noes 0. Page 5140.) Ordered to engrossing and enrolling.
Governor's Veto Message
To the Members of the California State Senate:

I am returning Senate Bill 526 without my signature.

This bill allows a court, in a proceeding for the dissolution of marriage, to assign complete income tax liability to one party.

I am concerned this bill goes too far by changing the long-standing policy of joint and several liability, which holds that two married persons are responsible for the full tax in a given year and that each spouse is responsible for the tax liability on whatever income he or she individually earns.

Under existing law, an unknowing spouse can already be granted relief from tax liability if the other spouse failed to report income, reported income improperly, or claimed improper deductions or credit. I think that is sufficient.


Edmund G. Brown Jr.