Bill Watch List

Our Legislative Bill Watch List makes it simple and straight-forward for Members and others to follow the Society’s position on bills that affect the general public and the profession of Enrolled Agents. Our lobbyist and staff review introduced and amended bills throughout the legislative year sending all relevant bills to the Legislative Affairs Committee for consideration.

Formal Positions Defined

If you do not see a position listed below, it means that CSEA currently does not have any bills that fall into the respective category.

  • Bills We Support – We have submitted a letter of support to the author of the bill and the members of either of the two tax policy committees
  • Bills We Oppose – CSEA has submitted either an oppose or oppose unless amended position to the author of the bill and the members of either of the two tax policy committees
  • Pending Committee Review – Our Legislative Affairs Committee is reviewing the bill to determine CSEA’s position
  • Neutral Bills – Bills that we will not be taking a position on
  • Bills We’re Watching – Bills that deal with issues relevant to tax policy (expenditures, credits, deductions, agency operations), but that CSEA typically does not submit a position on due to their more partisan nature 


Helpful Tips
To view: Click the category header to see the complete bill list for each category. Click the bill title to view a summary of the bill.
To print: Un-collapse the bill sections you would like to print, then use the control-P command on your keyboard to print them. Alternatively, you may print a PDF version of this information.

Full bill information | Assemblywoman Autumn Burke (D)

Summary: AB 1612 would allow CA businesses to exclude from gross income any amount received in the form of a federal shuttered venue operator grant. Due to Burke’s departure from the Legislator, the bill no longer has a sponsor. CSEA is currently canvassing legislators to see if one will agree to move the bill forward.

Full bill information | Committee information

Summary: AB 87 would create the California Emergency Relief Fund as a special fund in the State Treasury to provide emergency resources or relief relating to state of emergency declarations proclaimed by the Governor. The bill would transfer from the General Fund to the California Emergency Relief Fund $150,000,000 for purposes relating to the COVID-19 emergency proclaimed by the Governor on March 4, 2020. The bill would appropriate $150,000,000 from that fund to the Office of Small Business Advocate for a closed round to fund small business grant applications waitlisted from previous rounds of the California Small Business COVID-19 Relief Grant Program.

Full bill information | Assemblymember Blanca E. Rubio (D)

Summary: AB 2065 would allow a NOL carryback for an NOL or NOL carryover for which a deduction was suspended for a qualified taxpayer. The bill would also define a “qualified taxpayer” as a taxpayer that owned or operated a business in California and that completed a specified substantial sale of fixed assets or other property held or used in the regular course of their trade or business during the taxable year beginning on or after January 1, 2020.

Full bill information | Steven Bradford (D)

Summary: SB 1281 bill would discontinue the imposition of the canabis cultivation tax, would reduce the excise tax to 5%, and would remove the mark-up from the definition of average market price in an arm’s length transaction. The bill would remove the requirement that the distributor collect the excise tax from the cannabis retailer and would instead require the cannabis retailer to remit the excise tax to the department. The bill would make these provisions effective beginning January 1, 2023.

Full bill information | Scott D. Wiener (D)

Summary: Current law imposes an excise tax upon purchasers of cannabis or cannabis products sold in this state at the rate of 15% of the average market price of any retail sale by a cannabis retailer. Existing law requires the California Department of Tax and Fee Administration to administer and collect this tax. SB 1336 would make a non-substantive change to that excise tax provision.