BILL ANALYSIS                                                                                                                                                                                                    Ó



                                                                  SB 582
                                                                  Page  1

          Date of Hearing:   August 21, 2013

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                  Mike Gatto, Chair

                   SB 582 (Knight) - As Amended:  August 13, 2013 

          Policy Committee:                             Revenue and  
          Taxation     Vote:                            9-0

          Urgency:     No                   State Mandated Local Program:  
          No     Reimbursable:              

           SUMMARY  

          This bill requires the Franchise Tax Board (FTB), the State  
          Board of Equalization (BOE) and the Employment Development  
          Department (EDD) to collaborate on a feasibility study to create  
          a single Internet website portal.  Provides that the Internet  
          web-based portal shall allow online, self-service access for  
          taxpayers to file returns, remit amounts due and obtain other  
          tax information from each of the agencies.

           FISCAL EFFECT  
                                                
          Minor and absorbable costs to the respective affected agencies  
          for planning.  

          The affected agencies point out they already work to identify  
          opportunities to coordinate and collaborate.  However as these  
          efforts progress, there are likely to be costs to prepare a  
          feasibility study and this could cost several hundred thousand  
          dollars.  In the future there are unknown, likely major cost  
          pressures to FTB, BOE and EDD, potentially in the range of $10  
          million, to make coordinated IT improvements to each agency's  
          independent systems to virtually consolidate the agencies,  
          providing self-service access with a single logon.  The bill  
          states the work will be done within existing resources, but that  
          merely shifts cost pressure to other areas of the agencies'  
          budgets.

           COMMENTS  

           1)Purpose  .  SB 582 directs BOE, FTB and EDD to conduct a  
            feasibility study to consolidate tax services into a single  








                                                                  SB 582
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            website.  The author intends the study to investigate the most  
            cost-efficient manner to develop a web-based portal that  
            virtually consolidates the agencies to enable online,  
            self-service access through a single logon for taxpayers and  
            will also investigate the consolidation of forms, applications  
            and other documents.  The author contends the goal is to  
            streamline filing requirements by providing taxpayers with  
            up-to-date integrated access to accounts with all three tax  
            agencies.

           2)The California Tax Service Center (CTSC) Website  .  In response  
            to a proposal of the LAO, services were partially consolidated  
            through the development of the CTSC website, www.taxes.ca.gov.  
             The website is a result of a partnership, consisting of BOE,  
            EDD FTB and the Internal Revenue Service.  The website  
            includes information on income, payroll, sales and use tax and  
            other taxes and fees.  Although the website provides links to  
            the appropriate forms, information, requirements and payment  
            options on each agencies individual website, it does not allow  
            a taxpayer to access their records with one single logon.


           3)Related legislation  .  AB 833 (Harkey) is similar to SB 582.   
            AB 833 is on the Suspense File of the Senate Appropriations  
            Committee.


           4)Previous legislation  .  SB 1326 (Harman), 2012, is also similar  
            to this bill.  SB 1326 was held on the Suspense File of the  
            Senate Appropriations Committee.

           5)There is no registered opposition to this bill.  


           Analysis Prepared by :    Roger Dunstan / APPR. / (916) 319-2081