BILL NUMBER: SB 526	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Fuller

                        FEBRUARY 26, 2015

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 526, as introduced, Fuller. Personal income taxes: liabilities:
proceeding for dissolution of marriage.
   The Personal Income Tax Law generally provides that whenever a
joint income tax return is filed by spouses or registered domestic
partners the liability for the tax is joint and several. Existing law
allows a court in a proceeding for dissolution of marriage, under
specified conditions, to revise the income tax liabilities of spouses
or registered domestic partners. Under existing law, a court may not
revise the income tax liabilities of spouses or registered domestic
partners if the gross income reported on the joint return exceeds
$150,000 or if the liability of the relieved spouse or partner
exceeds $7,500.
   This bill would state the intent of the Legislature to enact
legislation to increase the gross income threshold and the tax
liability thresholds under which a court would be allowed in a
proceeding for dissolution of marriage, under specified conditions,
to revise the income tax liabilities of spouses or registered
domestic partners, and to index these threshold amounts to inflation,
and to enumerate in the Family Code the requirements specified in
the Revenue and Taxation Code pursuant to which a court may revise
income tax liabilities in a proceeding for dissolution of marriage.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  It is the intent of the Legislature to enact
legislation to amend Section 19006 of the Revenue and Taxation Code
to increase the gross income threshold and the tax liability
thresholds under which a court is allowed in a proceeding for
dissolution of marriage, under specified conditions, to revise the
income tax liabilities of spouses or registered domestic partners,
and to index these threshold amounts to inflation, and to amend
Section 2628 of the Family Code to enumerate the requirements that
would be specified in Section 19006 of the Revenue and Taxation Code
pursuant to which a court may revise income tax liabilities in a
proceeding for dissolution of marriage.