California bills · 2025-2026 Regular Session
California AB 1519
Taxation: tax liability: collections.
- Introduced
- In committee
- Passed House
- Passed Senate
- To Governor
- Became law
Sponsors
- Gipson (Democratic)
Summary
Official abstract published by the California legislature· summary
Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability.
This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
Text versions
- 09/27/26 - Chaptered· Sep 27, 2026
- 09/01/26 - Enrolled· Sep 1, 2026
- 04/28/26 - Amended Senate· Apr 28, 2026
- 03/13/25 - Introduced· Mar 13, 2025
- AB1519
Roll-call votes
State vote data last updated Oct 15, 2026, 8:06 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Aug 27, 2026 House | With recommendation: That Senate amendments be concurred in. | pass | Set your home in California to see |
| Aug 27, 2026 House | AB 1519 Gipson Concurrence in Senate Amendments | pass | Set your home in California to see |
| Aug 20, 2026 Senate | Special Consent | pass | Set your home in California to see |
| Aug 13, 2026 Senate | Do pass | pass | Set your home in California to see |
| Aug 3, 2026 Senate | Placed on suspense file | pass | Set your home in California to see |
| Jun 24, 2026 Senate | Do pass, but first be re-referred to the Committee on [Appropriations] | pass | Set your home in California to see |
| Apr 28, 2025 House | AB 1519 Revenue and Taxation Consent Calendar Second Day | pass | Set your home in California to see |
| Apr 21, 2025 House | Do pass. To Consent Calendar. | pass | Set your home in California to see |
Actions
- Sep 27, 2026 · Legislature
Chaptered by Secretary of State - Chapter 518, Statutes of 2026. - Sep 27, 2026 · Legislature
Approved by the Governor. - Sep 4, 2026 · Legislature
Enrolled and presented to the Governor at 4 p.m. - Aug 27, 2026 · House
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6737.). - Aug 27, 2026 · House
From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27). - Aug 26, 2026 · House
Joint Rule 62(a), file notice suspended. (Page 6563.) - Aug 24, 2026 · House
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. - Aug 20, 2026 · House
In Assembly. Concurrence in Senate amendments pending. - Aug 20, 2026 · Senate
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.). - Aug 18, 2026 · Senate
Ordered to special consent calendar. - Aug 13, 2026 · Senate
Read second time. Ordered to third reading. - Aug 13, 2026 · Senate
From committee: Do pass. (Ayes 7. Noes 0.) (August 13). - Aug 3, 2026 · Senate
In committee: Referred to APPR. suspense file. - Jun 24, 2026 · Senate
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR. - Apr 28, 2026 · Senate
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. - May 7, 2025 · Senate
Referred to Com. on REV. & TAX. - Apr 29, 2025 · Senate
In Senate. Read first time. To Com. on RLS. for assignment. - Apr 28, 2025 · House
Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1321.) - Apr 23, 2025 · House
Read second time. Ordered to Consent Calendar. - Apr 22, 2025 · House
From committee: Do pass. To Consent Calendar. (Ayes 7. Noes 0.) (April 21). - Mar 24, 2025 · House
Referred to Com. on REV. & TAX. - Mar 14, 2025 · House
From printer. May be heard in committee April 13. - Mar 13, 2025 · House
Read first time. To print.