No new conformity
The Governor vetoed the conformity bill (AB 1580) because of a provision that would have imposed penalties on taxpayers who filed refund claims without a reasonable basis. Unfortunately, the veto means continued complexity of California return preparation for years to come. The author of the bill has said he will not reintroduce another conformity bill because "The time and resources dedicated to conformity over the past few years have simply been too great."
So, California has not generally conformed to any federal provisions enacted after December 31, 2004.
