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AB 1519CALIFORNIASession 20252026

AB 1519 narrows definition of 'tax liability' to exclude interest and penalties from collection statutes

Original title: Taxation: tax liability: collections.

September 4, 2026

Taxation Tax Collections State Law collections taxliability

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Where This Stands

Currently Unknown. The next step in the legislative lifecycle is Introduced.

Version history & redline

3 versions on file

Official version history is partial: 3 linked texts are unavailable or incomplete. Source links remain available below.

Comparing 03/13/25 - Introduced → 04/28/26 - Amended Senate

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Redline computed from the official version text (record lane).View this version →

The Frame

What this does

This bill limits the state's authority to collect interest and penalties on expired tax debts, providing a definitive end date for taxpayers' financial obligations to the state.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Taxpayers

Taxpayers will have a clearer expiration date for interest and penalty obligations associated with their tax liabilities.

California Franchise Tax Board

The agency must align its collection practices for interest and penalties with the expiration of the primary tax liability.

What changed

Last recorded activity September 4, 2026.

What's next

Introduced.

Summary

AB 1519 redefines 'tax liability' to exclude interest, penalties, costs, and fees from the 20-year collection , ensuring these additional charges expire at the same time as the underlying tax debt. This change prevents the state from continuing to pursue collection on interest and penalties after the primary tax liability has been extinguished.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

This bill limits the state's authority to collect interest and penalties on expired tax debts, providing a definitive end date for taxpayers' financial obligations to the state.

Frequently Asked Questions

What does this bill change about my tax debt?

It clarifies that interest, penalties, and fees are no longer considered part of the 'tax liability' for the purpose of the 20-year collection limit, meaning they must expire when the base tax debt expires.

Does this eliminate my tax debt?

No, it does not eliminate the debt itself; it ensures that interest and penalties cannot be collected after the 20-year period for the underlying tax has passed.

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