CA SB1082

Allows individual taxpayers to request a one-time abatement of failure-to-file or failure-to-pay timeliness penalties for taxable years beginning January 1, 2019 and later.

Grants abatement if the taxpayer has not previously been required to file California income tax returns or has not previously received abatement under this section.

Requires the taxpayer to have filed all required returns as of the abatement request date and to have paid all taxes due or have a current installment payment arrangement in place.

Defines "timeliness penalty" as penalties imposed under Revenue and Taxation Code Sections 19131 or 19132 for individual returns.

Excludes previously abated penalties determined to be due to reasonable cause from counting against future abatement eligibility.