General Explanation of California Legislation Affecting FTB
The compilations listed below have been prepared by the Technical Resource Bureau staff of the Legal Division of the California Franchise Tax Board. They provide an explanation of state legislation enacted in years starting with 2007 that affect the tax laws and programs administered by the Franchise Tax Board.
For each act, the compilation includes a description of present law an explanation of the provision, and the effective and operative dates of the provision. In addition, links are provided to California Legislative Counsel’s website to the various versions of the act (original bill and subsequent amendments) and to any official legislative analysis, as well as to any Franchise Tax Board analyses of the act.
Please note that these documents are not an official publication of the California Legislature. As such, these compilations should only be viewed as a research tool useful in ascertaining the legislative history of a particular act.