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SB-1355 Income tax returns: ReadyReturn pilot program.(2005-2006)

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CALIFORNIA LEGISLATURE— 2005–2006 REGULAR SESSION

Senate Bill
No. 1355

Introduced  by  Senator Hollingsworth

February 21, 2006

An act to add Section 19586 to the Revenue and Taxation Code, and to amend and repeal Section 75.5 of Chapter 74 of the Statutes of 2005, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 1355, as introduced, Hollingsworth. Income tax returns: ReadyReturn pilot program.
Existing income tax laws authorize the Franchise Tax Board to prescribe all rules and regulations for the enforcement of income tax laws. Among other things, those laws authorize the board to continue to implement the ReadyReturn pilot program, whereby the board provides a completed tax return to specified taxpayers, during the 2005–06 fiscal year.
This bill would repeal that program on July 1, 2006, and prohibit the implementation of similar programs thereafter, as provided.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 75.5 of Chapter 74 of the Statutes of 2005 is amended to read:

SEC. 75.5.

 (a) The ReadyReturn pilot program, available to taxpayers filing the simplest tax returns with the Franchise Tax Board, may continue to operate as a pilot program during the 2005–06 fiscal year, unless later enacted legislation authorizes the continuation of the program.
(b) The ReadyReturn pilot program authorized herein shall be operated during the 2005–06 fiscal year in the same manner it was operated during the 2004–05 fiscal year.
(c) This section shall remain in effect only until July 1, 2006, and as of that date is repealed.

SEC. 2.

 Section 19586 is added to the Revenue and Taxation Code, to read:

19586.
 On and after July 1, 2006, the Franchise Tax Board shall discontinue the ReadyReturn pilot program and shall not continue or commence any similar program whereby the board sends out any completed, pro-forma, or ReadyReturns to any taxpayer subject to Part 10 (commencing with Section 17001).