California · 2025–26 Regular Session · Senate Bill
SB 591: Taxation: electronic payments: penalties.
Passed one chamber Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 591 is a senate bill introduced in the California Senate on February 20, 2025. According to its official title, it concerns: Taxation: electronic payments: penalties. Primary sponsor: Suzette Martinez Valladares (R), Benjamin Allen (D). It lists 2 additional sponsors. Most recent recorded action (August 29, 2025): August 29 hearing: Held in committee and under submission.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.
Existing law requires that any payment required to be remitted to the Franchise Tax Board by an individual pursuant to specified law be remitted electronically in the form and manner prescribed by the Franchise Tax Board if specified conditions are met. Existing law, where payment is required to be made electronically but is made by some other means instead, imposes a penalty equal to 1% of the amount paid, except as provided.
This bill would, for payments made on or after January 1, 2026, change the penalty for the above-described violation to instead be waived for the first violation.
Sponsors
Sponsors by party (alphabetical): Democratic 3 · Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Suzette Martinez Valladares | Primary sponsor | Republican | Senate | 23 |
| Benjamin Allen | Primary sponsor | Democratic | Senate | 24 |
| Marc Berman | Co-sponsor | Democratic | Assembly | 23 |
| Thomas Umberg | Co-sponsor | Democratic | Senate | 34 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- August 29 hearing: Held in committee and under submission.
- August 20 set for first hearing. Placed on APPR. suspense file.
- Read second time and amended. Re-referred to Com. on APPR.
- From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 14).
- July 7 set for first hearing. Placed on REV. & TAX. suspense file.
- Referred to Com. on REV. & TAX.
- In Assembly. Read first time. Held at Desk.
- Read third time. Passed. (Ayes 38. Noes 0. Page 1327.) Ordered to the Assembly.
- Ordered to special consent calendar.
- Read second time. Ordered to third reading.
- From committee: Do pass. (Ayes 6. Noes 0. Page 1205.) (May 23).
- Set for hearing May 23.