CA SB591

Waives the penalty for an individual taxpayer's first violation of failing to make required electronic payments to the Franchise Tax Board, effective for payments made on or after January 1, 2026

Maintains the existing 1% penalty for subsequent violations when taxpayers required to pay electronically instead pay by other means

Applies to individuals who must pay electronically because their estimated tax payments exceed $20,000 or their total tax liability exceeds $80,000

Retains provisions allowing taxpayers to request waivers from electronic payment requirements and to elect to discontinue electronic payments if they no longer meet threshold requirements