AB 1801 Summary

• Changes the due date for the Franchise Tax Board's annual report on taxpayer noncompliance from December 1 to December 31 of each year
• Report must identify areas of recurrent taxpayer noncompliance through systematic analysis of audit data including violation types, tax amounts, industries affected, and whether professional tax preparation was used
• Board must conduct an annual hearing allowing industry representatives and individual taxpayers to propose changes to income tax and corporation tax laws
• Report must include recommendations for improving taxpayer compliance and uniform administration, covering statutory changes, personnel training, taxpayer education, and enforcement capabilities
• Report must summarize cases where relief was granted and describe steps taken to address systemic errors or delays