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AB-1519 • 2026

Direct File: employment: notice.

Direct File: employment: notice.

Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Committee on Revenue and Taxation (A) - ()
Last action
2025-05-07
Official status
Referred to Com. on REV. & TAX.
Effective date
Not listed

Plain English Breakdown

The official source does not provide details on the specific changes made or penalties for non-compliance.

Direct File Notice for Employees

This law requires employers to include information about Direct File in their tax help notifications to employees.

What This Bill Does

  • Requires employers to notify employees about the Direct File program when they inform them of income tax filing assistance programs.

Who It Names or Affects

  • Employers who are required to send out tax help notifications to their workers.
  • Employees who receive information from their employers about income tax filing assistance programs.

Terms To Know

Earned Income Tax Credit
A program that gives money back to people who earn low or moderate income through work.
Direct File
An online tool from the IRS that lets taxpayers file their federal taxes for free.

Limits and Unknowns

  • The bill does not specify how employers must send out this information.
  • It is unclear if there are penalties for employers who do not follow these rules.

Bill History

  1. 2025-05-07 California Legislative Information

    Referred to Com. on REV. & TAX.

  2. 2025-04-29 California Legislative Information

    In Senate. Read first time. To Com. on RLS. for assignment.

  3. 2025-04-28 California Legislative Information

    Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1321.)

  4. 2025-04-23 California Legislative Information

    Read second time. Ordered to Consent Calendar.

  5. 2025-04-22 California Legislative Information

    From committee: Do pass. To Consent Calendar. (Ayes 7. Noes 0.) (April 21).

  6. 2025-03-24 California Legislative Information

    Referred to Com. on REV. & TAX.

  7. 2025-03-14 California Legislative Information

    From printer. May be heard in committee April 13.

  8. 2025-03-13 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 1519, as introduced, Committee on Revenue and Taxation.
Direct File: employment: notice.
Existing law, the Earned Income Tax Credit Information Act, requires an employer, as defined, to notify all employees that they may be eligible for specified income tax filing assistance programs and state and federal antipoverty tax credits. Pursuant to existing federal income tax law, the Internal Revenue Service allows taxpayers to complete and electronically file their federal taxes directly with the Internal Revenue Service using their free online tax tool called Direct File.
This bill, on and after January 1, 2026, would require employer notifications to all employees relating to specified income tax filing assistance programs to include information regarding Direct File. The bill would also make conforming and nonsubstantive changes to the Earned Income Tax Credit Information Act.

Current Bill Text

Read the full stored bill text 
Download Bill PDF