Bill Text: CA SB516 | 2023-2024 | Regular Session | Amended
Bill Title: Health care coverage: prior authorization.
Spectrum: Partisan Bill (Democrat 5-0)
Status: (Engrossed) 2023-09-14 - Re-referred to Com. on APPR. pursuant to Assembly Rule 96. [SB516 Detail]
Download: California-2023-SB516-Amended.html
Amended
IN
Assembly
September 01, 2023 |
Amended
IN
Assembly
June 30, 2023 |
Amended
IN
Senate
May 18, 2023 |
Amended
IN
Senate
April 27, 2023 |
Amended
IN
Senate
April 10, 2023 |
Introduced by Senator Skinner |
February 14, 2023 |
LEGISLATIVE COUNSEL'S DIGEST
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
This act shall be known and may be cited as the Franchise Tax Board Debtor Bill of Rights.SEC. 2.
Section 12419.5 of the Government Code is amended to read:12419.5.
(a) The Controller may, in the Controller’s discretion, offset any amount due a state agency from a person or entity, against any amount owing that person or entity by any state agency. The Controller may deduct from the claim, and draw the Controller’s warrants for the amounts offset in favor of the respective state agencies to which due, and, for any balance, in favor of the claimant. Whenever insufficient to offset all amounts due state agencies, the amount available shall be applied in the manner as the Controller, in the Controller’s discretion, shall determine. If, in the discretion of the Controller, the person or entity refuses or neglects to file a claim within a reasonable time, the head of the state agency owing the amount shall file the claim on behalf of that person or entity. If approved by the Controller, the claim shall have the same force and effect as though filed by that person or entity. The amount due any person or entity from the state or any agency thereof is the net amount otherwise owing that person or entity after any offset as provided in this section.SEC. 3.
Section 12419.8 of the Government Code is amended to read:12419.8.
(a) The Controller may, in the Controller’s discretion, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph (1), (2), or (4) of subdivision (f), and shall, at the request of the city, county, or special district, offset any amount due a city, county, or special district from a person or entity pursuant to paragraph (3) of subdivision (f), against any amount owing the person or entity by a state agency on a claim for a refund from the Franchise Tax Board under the Personal Income Tax Law or the Bank and Corporation Tax Law, a claim for refund from the California Department of Tax and Fee Administration under the Sales and Use Tax Law, from winnings in the California State Lottery, or a claim filed by the owner, as described in subdivision (d) of Section 1540 of the Code of Civil Procedure, for payment of money from unclaimed property held by the state. Standards and procedures for submission of requests for offsets shall be as prescribed by the Controller. Whenever insufficient funds are available to satisfy an offset request, the Controller, after first applying the amounts available to any amount due a state agency, may allocate the balance among any other requests for offset.(1)
(2)
(3)The remaining amount due to the city, county, or special district.
SEC. 4.
Section 19008 of the Revenue and Taxation Code is amended to read:19008.
(a) (1) The Franchise Tax Board may, in cases of financial hardship, as determined by the Franchise Tax Board, allow a taxpayer to enter into installment payment agreements with the Franchise Tax Board to make full or partial payment of taxes due, plus applicable interest and penalties over the life of the installment period. Failure by a taxpayer to comply fully with the terms of the installment payment agreement shall render the agreement null and void, unless the Franchise Tax Board determines that the failure was due to a reasonable cause, and the total amount of tax, interest, and all penalties shall be immediately due and payable.SEC. 4.5.
Section 19008 of the Revenue and Taxation Code is amended to read:19008.
(a) (1) The Franchise Tax Board may, in cases of financial hardship,(B)Failed to pay any tax required to be shown on the return.
(C)Entered into
(1)
(2)
(g)(1)In the case of any taxpayer that is making payments to the Franchise Tax Board under an informal payment arrangement that was in existence prior to the effective date of the act adding this subdivision, that informal payment arrangement, for purposes of this section, shall be treated as an installment payment agreement that was entered into on the later of the following:
(A)January 1, 2005.
(B)The date on which the arrangement was established by the Franchise Tax Board.
(2)In any case where the date determined under the rules of paragraph (1) is a date prior to February 1, 2005, the amount due under the informal payment arrangement as of February 1, 2005, shall be treated as an installment payment agreement amount as of the start of the amnesty program within the meaning of Section 19738.
(3)Section 19591 does not apply to either of the following:
(A)Informal payment arrangements treated as installment payment agreements under paragraph (1).
(B)Installment payment agreements authorized by the amendments made by the act adding this subdivision that were entered into prior to July 1, 2005, or the effective date of the act adding this subdivision, whichever occurs later.