CA AB 1519
enactedTaxation: tax liability: collections.
California · 2025-2026 Regular Session · lower
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did CA AB 1519 pass?
Yes. CA AB 1519 has been enacted into law. Latest recorded action (2026-09-27): Chaptered by Secretary of State - Chapter 518, Statutes of 2026.
What is CA AB 1519 about?
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.
Who sponsors CA AB 1519?
Gipson is the primary sponsor of CA AB 1519.
Description
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.
- Introduced
- 2026-04-28
- Latest action
- 2026-09-27 — Chaptered by Secretary of State - Chapter 518, Statutes of 2026.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Gipsonauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-09-27
Chaptered by Secretary of State - Chapter 518, Statutes of 2026.
became-law
2026-09-27
Approved by the Governor.
executive-signature
2026-09-04
Enrolled and presented to the Governor at 4 p.m.
executive-receipt
2026-08-27
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-27
From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (August 27).
committee-passage
2026-08-27
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 6737.).
amendment-passage,committee-passage,committee-passage-favorable
2026-08-26
Joint Rule 62(a), file notice suspended.
2026-08-26
Joint Rule 62(a), file notice suspended. (Page 6563.)
2026-08-24
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.
referral-committee
2026-08-20
In Assembly. Concurrence in Senate amendments pending.
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0.).
passage,reading-1,reading-3
2026-08-20
Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 5588.).
2026-08-18
Ordered to special consent calendar.
2026-08-13
From committee: Do pass. (Ayes 7. Noes 0.) (August 13).
committee-passage,committee-passage-favorable
2026-08-13
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-08-03
In committee: Referred to APPR. suspense file.
referral-committee
2026-06-24
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 24). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-04-28
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.
amendment-introduction,amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-05-07
Referred to Com. on REV. & TAX.
referral-committee
2025-04-29
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-04-28
Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1321.)
passage,reading-1,reading-3
2025-04-23
Read second time. Ordered to Consent Calendar.
reading-1,reading-2
2025-04-22
From committee: Do pass. To Consent Calendar. (Ayes 7. Noes 0.) (April 21).
committee-passage,committee-passage-favorable
2025-03-24
Referred to Com. on REV. & TAX.
referral-committee
2025-03-14
From printer. May be heard in committee April 13.
2025-03-13
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
- application/pdf
- application/pdf
Votes
Do pass. To Consent Calendar.
2025-04-21 · pass · 7-0
Member-level votes (7)
- Garcia: yes
- McKinnor: yes
- Ta: yes
- Bains: yes
- DeMaio: yes
- Gipson: yes
- Quirk-Silva: yes
AB 1519 Revenue and Taxation Consent Calendar Second Day
2025-04-28 · pass · 76-0
Member-level votes (79)
- Michelle Rodriguez: yes
- Ward: yes
- Patel: yes
- Valencia: yes
- Ransom: yes
- Macedo: yes
- Gipson: yes
- Wicks: yes
- Dixon: yes
- Hoover: yes
- Addis: yes
- Boerner: yes
- Hadwick: yes
- Garcia: yes
- Ta: yes
- Lackey: yes
- Tangipa: yes
- Bonta: yes
- Carrillo: yes
- McKinnor: yes
- Zbur: yes
- Alanis: yes
- Muratsuchi: yes
- Jackson: yes
- Gabriel: yes
- Bennett: yes
- Petrie-Norris: yes
- Schultz: yes
- Ortega: yes
- Aguiar-Curry: yes
- Arambula: yes
- Celeste Rodriguez: yes
- Harabedian: yes
- Gallagher: yes
- Quirk-Silva: yes
- Rogers: yes
- Wallis: yes
- Fong: yes
- Nguyen: yes
- Ahrens: yes
- Davies: yes
- Blanca Rubio: yes
- DeMaio: yes
- Elhawary: yes
- Calderon: yes
- Mark González: yes
- Patterson: yes
- Lowenthal: yes
- Pacheco: yes
- Schiavo: yes
- Jeff Gonzalez: yes
- Kalra: yes
- Solache: yes
- Soria: yes
- Wilson: yes
- Alvarez: yes
- Irwin: yes
- Haney: yes
- Hart: yes
- Rivas: yes
- Castillo: yes
- Ramos: yes
- Sharp-Collins: yes
- Stefani: yes
- Lee: yes
- Pellerin: yes
- Ávila Farías: yes
- Bains: yes
- Bauer-Kahan: yes
- Caloza: yes
- Bryan: yes
- Berman: yes
- Chen: yes
- Ellis: yes
- Connolly: yes
- Papan: yes
- Sanchez: other
- Krell: other
- Flora: other
Do pass, but first be re-referred to the Committee on [Appropriations]
2026-06-24 · pass · 4-0
Member-level votes (5)
- Ashby: yes
- Becker: yes
- McNerney: yes
- Grayson: yes
- Alvarado-Gil: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-09-30T01:26:33.363335Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=CA&identifier=AB 1519. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
- Some documents have no extracted text yet, so version comparison may be limited.
See the methodology page for data sources and limitations.