Assembly bill analyses

Overview

We provide our own analysis of proposed tax law changes that affect taxpayers for the current year and the previous year. Assembly bill analyses are updated regularly.

For questions on analyses, please email us at FTB Legislative Services.

2021 / 2022 Legislative session

AB 25 – (Kiley) Worker Classification: Employees and Independent Contractors
Analysis – Introduced 12/07/20

AB 29 – (Cooper & Rubio) State Agencies/Bagley-Keene Open Meeting Act
Analysis – Introduced 12/07/20

AB 62 – (Gray) COVID-19 Workplace Safety Expense Credit
Analysis – Introduced 12/07/20

AB 71 – (Rivas, et al.) Bring California Home Act: Global Intangible Low-Taxed Income (GILTI); and Repatriated Income and Tax Credit Limitation
Analysis – Amended 01/12/21
Analysis – Amended 03/25/21
Analysis – Amended 05/04/21
Analysis – Amended 05/24/21

AB 80 – (Burke, et al.) Forgiven Loan Exclusion Expansion & Modified Conformity to Paycheck Protection Program Business Expense Deductions
Analysis – Amended 02/17/21 & 04/15/21

AB 81 – (Ting) Covid-19 Relief - Income Exclusion for Tenant Grants and for Forgiveness of Tenant Rent Liability
Analysis – FINAL

AB 88 – (Committee on Budget) Golden State Stimulus Payment/Golden State Grant Program
Analysis – Introduced 12/07/20 and Amended 02/18/21, 03/01/21 & 03/03/21

AB 91 – (Valladares) Reduced Annual Tax and Minimum Franchise Tax for Small Businesses and Microbusinesses
Analysis – Introduced 12/07/20
Analysis – Amended 01/03/22

AB 105 – (Holden, Chiu, and Cooper) The Upward Mobility Act of 2021
Analysis – Introduced 12/14/20
Analysis – Amended 03/01/21
Analysis – Amended 04/21/21
Analysis – Amended 06/14/21
Analysis – Amended 06/23/21
Analysis – Amended 07/15/21
Analysis – FINAL

AB 113 (Boener Horvath) Electric Vehicle Charging Credit
Analysis – Amended 03/25/21 & 04/07/21

AB 116 – (Voepel) Employer Education Assistance Plan Exclusion
Analysis – Introduced 12/18/20

AB 137 – (Committee on Budget and Fiscal Review) Budget Trailer Bill – Real Estate Fraud Fee & Lien Release Fee
Analysis – Amended 06/27/21

AB 150 – (Committee on Budget) Budget Trailer Bill – Various Tax Credits and Data Sharing
Analysis – Amended 06/27/21

AB 156 – (Committee on Budget) Hope, Opportunity, Perseverance, and Empowerment for Children Trust Account Act
Analysis – Amended 08/27/22

AB 176 – (Assembly Committee on Budget) Budget Trailer Bill Clean-up Language
Analysis-Amended 09/05/21

AB 177 – (Committee on Budget) Franchise Tax Board (FTB) Collections: Restitution Fines and Restitution Orders
Analysis – Amended 09/05/21

AB 192 – (Committee on Budget) Better for Families Act (also known as Middle Class Tax Refund)
Analysis – Amended 06/13/22 & 06/26/22

AB 195 – (Committee on Budget) Cannabis Tax Credits
Analysis – Amended 06/26/22

AB 219 – (Villapudua & Mathis) Back-to-School Holiday Week Tax Credit
Analysis – Amended 02/23/21

AB 222 – (Rubio) Net Operating Loss (NOL) Carryback for Active Solar Energy System Businesses
Analysis – Introduced 01/11/21 and Amended 03/15/21

AB 231 – (Nguyen) Worker Classification: Employees and Independent Contractors – Licensed Manicurists
Analysis – Introduced 01/12/21

AB 243 – (Choi & Seyarto) Modification to the California Medical Expense Deduction
Analysis – Introduced 01/13/21
Analysis – Amended 01/03/22 & 01/12/22

AB 248 (Choi, et al.) COVID-19 Workplace Sanitizing and Cleaning Expense Credit
Analysis – Introduced 01/14/21
Analysis - Amended 01/03/22

AB 249 – (Choi & Seyardo) Modification to the California Research Tax Credit
Analysis – Introduced 01/14/21
Analysis – Amended 01/03/22

AB 250 – (Choi) Teacher Expense Credit
Analysis – Introduced 01/14/21

AB 259 – (Davies) Income Tax Credit: Protecting Our Restaurants Tax Credit
Analysis – Introduced 01/15/21
Analysis – Amended 03/08/21

AB 264 – (Voepel) California Competes Credit: Increased Allocation for Pharmaceutical Companies
Analysis – Introduced 01/15/21

AB 281 – (Burke) Conformity to Payroll Protection Program
Analysis – Introduced 01/21/21

AB 291 – (Seyarto, et al.) Military Survivor Benefits Excluded From Gross Income
Analysis – Introduced 01/21/21
Analysis – Amended 02/24/21

AB 297 – (Gallagher, et al.) Fire Prevention
Analysis – Introduced 01/25/21
Analysis – Amended 04/21/21

AB 300 – (Kiley) Cal Grant K-12 Donation Credit and Grant Income Exclusion
Analysis – Amended 03/22/21

AB 324 – (Choi) Attic Vent Closure Credit
Analysis – Introduced 01/26/21

AB 339 – (Lee and Cristina Garcia) Local Government Open Meetings
Analysis – Introduced 01/28/21
Analysis – Amended 04/15/21

AB 340 – (Ward) Conformity to Expanded Definition of Higher Education Expenses
Analysis – Amended 03/29/21
AnalysisAmended 06/24/21
AnalysisFINAL

AB 447 – (Grayson) Low Income Housing Tax Credit
Analysis – Amended 06/21/21
AnalysisAmended 08/26/21
Analysis-FINAL

AB 466 – (Petrie-Norris) State Controller's Office (SCO) Unclaimed Property Data Sharing
Analysis – Introduced 02/08/21
Analysis – FINAL

AB 509 – (Nguyen) Conformity to Federal Child Tax Credit
Analysis – Introduced 02/09/21

AB 545 – (Quirk) Major Tax Expenditures Research Center
Analysis – Introduced 02/09/21 and Amended 04/19/21 & 05/04/21
Analysis – Amended 06/29/21

AB 593 – (Petrie-Norris, et al.) Exemption from Net Operating Loss (NOL) Suspension and Exemption from $5 Million Tax Credit Limitation for Specified Researchers
Analysis – Introduced 02/11/21
Analysis – Amended 04/20/21

AB 612 (Mayes) Worker Classification: Business-to-Business Voluntary Deposit Arrangements
Analysis-Introduced 02/12/21 and Amended 03/23/21

AB 632 – (Ramos) Reduced Annual & Minimum Franchise Tax for Businesses with less than $15 Million in Gross Receipts
Analysis – Introduced 02/12/21

AB 664 – (Bigelow) Suspend Annual & Minimum Franchise Tax for Small Businesses during COVID State of Emergency
Analysis – Introduced 02/12/21

AB 668 (Petrie-Norris) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis-Amended 03/25/21

AB 704 – (Chad Mayes) Personal Income Tax Deduction for Qualified Education Loans
Analysis – Introduced 02/16/21
Analysis Amended 01/03/22 and 01/12/22

AB 709 – (Nguyen) Foster Youth Employment Credit
Analysis – Amended 03/25/21

AB 727 – (Choi) Health Savings Account Deduction Conformity
Analysis – Introduced 02/16/21
Analysis – Amended 01/03/22

AB 742 – (Calderon, et al.) School Supplies for Homeless Children Voluntary Tax Contribution Fund
Analysis – Introduced 02/16/21
Analysis – Amended 05/26/21
Analysis-FINAL

AB 782 – (Cooper) Congo Child Labor Act of 2021
Analysis – Introduced 02/16/21
Analysis-Amended 03/25/21

AB 806 – (Chen, et al.) Exemption from Annual & Minimum Franchise Tax for 2020-2022
Analysis – Introduced 02/16/21

AB 820 – (Cooley, et al.) Income & Sales Factor Exclusion for Interest – Banks & Financials
Analysis – Amended 03/18/21
Analysis – Amended 01/03/22 and 01/12/22

AB 830 – (Flora) Allow Department of Consumer Affairs (DCA) to Suspend Licenses
Analysis – Amended 09/03/21

AB 834 – (Choi) Landlord Rental Credit for Renting to Tenants that Receive Housing Services or Assistance
Analysis – Introduced 02/17/21
Analysis – Amended 01/03/22

AB 837 – (Rubio) Suspension of Collection Activity for Deployed Military Personnel
Analysis – Introduced 02/17/21

AB 879 – (Blanca Rubio) California Tax Amnesty and Revenue Recovery Act
Analysis – Introduced 02/17/21
Analysis-Amended 05/03/21

AB 884 – (Patterson) State Agency to Post Internal Audit Finding on Website
Analysis – Introduced 02/17/21

AB 885 – (Quirk) Bagley-Keene Act Teleconference Access
Analysis – Introduced 02/17/21
Analysis – Amended 03/24/21

AB 904 (Grayson) Manufacturers’ Machinery and Equipment Investment Credit
Analysis-Introduced 02/17/21 & Amended 03/18/21

AB 938 – (Davies) Code Maintenance
Analysis – Introduced 02/17/21
Analysis – FINAL

AB 946 – (Lee) Disallow Second Home Mortgage Interest Deduction
Analysis – Introduced 02/17/21

AB 952 – (Mathis) Income taxes: Passive Activities, Forest Management Costs
Analysis – Introduced 02/17/21
Analysis-Amended 01/03/22

AB 985 – (Mullin) Definition of Foreign Country
Analysis – Introduced 02/18/21

AB 986 (Gipson) Film Credit Equitable Opportunities
Analysis-Introduced 02/18/21 and Amended 03/23/21

AB 1065 – (Maienschein) Mental Health Crisis Prevention Voluntary Tax Contribution Fund
Analysis – Amended 03/08/21
Analysis – Amended 04/29/21
Analysis – FINAL

AB 1199 – (Gipson) Homes for Families and Corporate Monopoly Transparency Excise Tax
Analysis – Introduced 02/18/21 and Amended 04/05/21

AB 1219 – (Berman) Natural Heritage Preservation Tax Credit Act of 2000
Analysis – Introduced 02/19/21
Analysis – FINAL

AB 1227 – (Levine) Building Energy Efficiency Standards; Solar Reflectance of Roofs
Analysis–Introduced 02/19/21
Analysis-Amended 01/03/22

AB 1249 – (Gallagher, et al.) Gross Income Exclusion for Specified Fire Victims
Analysis – Introduced 02/19/21
Amended 01/03/22 & 01/24/22
Analysis Amended 05/18/22
Analysis – FINAL

AB 1253 – (Santiago, et al.) Additional Tax on High Income
Analysis – Introduced 02/19/21
Analysis-Amended 03/25/21

AB 1288 – (Quirk-Silva) Low Income Housing Tax Credit
Analysis – Amended 04/26/21
Analysis – Amended 01/24/22, 05/17/22, and 06/21/22
Analysis – Amended 08/01/22
Analysis – FINAL

AB 1291 – (Frazier) Bagley-Keene Act Public Comment Period
Analysis – Introduced 02/19/21
Analysis – FINAL

AB 1312 – (Rodriquez, et al.) Green Hydrogen Production Facility and Distribution Credit and Hydrogen Infrastructure Credit
Analysis – Introduced 02/19/21

AB 1338 – (Low) Financial Assistance and Research Programs
Analysis – Amended 04/12/21

AB 1429 – (Holden) Agency Records Management Training
Analysis – Introduced 02/19/21
Analysis – Amended 06/29/21

AB 1433 – (Irwin) Rapid Digital Upskilling for Displaced Workers Grant Program (RUDWGP)
Analysis – Amended 03/22/21

AB 1506 – (Kalra) Worker Status: Employees and Independent Contractors – Newspaper Distributors and Carriers
Analysis – Amended 07/06/21
Analysis – Amended 08/26/21
Analysis – FINAL

AB 1515 – (Santiago) Outreach, Education, and Free Tax Assistance Grant Program
Analysis – Amended 03/25/21, 04/12/21 & 04/26/21
Analysis – Amended 05/26/22 & 08/01/22

AB 1516 – (Gabriel & Friedman, et al.) Qualified Developer Credit on Sale of Multifamily Rental Housing or Mobilehome Park to Qualified Developer
Analysis – Introduced 02/19/21

AB 1538 – (Gabriel & Friedman, et al.) Qualified Developer Credit on Sale of Multifamily Rental Housing or Mobilehome Park to Qualified Developer
Analysis – Introduced 02/19/21, Amended 04/06/21, and 04/26/21

AB 1561 – (Committee on Labor and Employment) Worker Classification: Employees and Independent Contractors
Analysis – Introduced 02/25/21
Analysis – Amended 05/20/21
Analysis – FINAL

AB 1572 – (Committee on Jobs, Economic Development, and the Economy) California New Markets Tax Credit Program
Analysis – Introduced 03/04/21
Analysis – Amended 01/03/22

AB 1582 – (Assembly Revenue and Taxation Committee) Real Estate Withholding/Internal Revenue Code (IRC) section 1031 Deferred Like-kind Exchange/Failure to Withhold by Qualified Intermediaries (QI)/Cash-Poor Exchange Taxpayers’ Bill Of Rights Annual Report to the Legislature/Change Due Date
Analysis – Introduced 03/10/21
Analysis – FINAL

AB 1604 (Holden) The Upward Mobility Act of 2022
Analysis – Introduced 01/04/22
Analysis – Amended 02/23/22
Analysis – Amended 03/07/22
Analysis – Amended 06/30/22 and 08/11/22

AB 1605 (Burke) California Domestic Violence Victims Voluntary Tax Contribution Fund
Analysis-Introduced 01/04/22

AB 1623 (Ramos) Gross Income Exclusions: Uniformed Services Retirement Pay & Survivor Benefit Plan Payments
Analysis-Introduced 01/10/22

AB 1629 (Seyarto, et al.) Military Survivor Benefits Exclusion from Gross Income
Analysis-Introduced 01/11/22
Analysis – Amended 02/28/22

AB 1654 (Robert Rivas) Low-Income Housing Credit/Farmworker Housing
Analysis – Amended 03/24/22, 04/06/22, & 05/02/22
Analysis – Amended 08/11/22 & 08/24/22

AB 1697 (Patterson & Gallagher) Still Birth Tax Credit
Analysis-Introduced 01/25/22 and Amended 03/10/22
Analysis-Amended 03/31/22

AB 1708 (Kiley) Law Enforcement/Data Sharing
Analysis-Amended 03/11/22

AB 1709 (Rodriguez) Blood Donation Credit
Analysis-Introduced 01/26/22

AB 1729 (Voepel) Gross Income Exclusion for Qualified Education Loan
Analysis-Introduced 01/31/22 and Amended 03/21/22
Analysis Amended 04/18/22

AB 1733 (Quirk) Bagley-Keene Open Meeting Act-Expanded Use of Teleconferencing
Analysis – Introduced 01/31/22

AB 1766 (Stone, et al.) Department of Motor Vehicles Identification Cards
Analysis-Introduced 02/02/22
Analysis-Amended 04/06/22
Analysis-Amended 05/19/22
Analysis Amended 06/20/22
Analysis–Amended 08/11/22 and 08/24/22

AB 1791 (Nazarian) Rent Control- Local Ordinances
Analysis-Amended 04/18/22

AB 1795 (Fong) Bagley-Keene Open Meeting Act-Remote Participation
Analysis-Introduced 02/07/22

AB 1818 (Nguyen) Worker Classification: Employees and Independent Contractors – Licensed Manicurists
Analysis-Introduced 02/07/22

AB 1861 (Bryan and Davies) Foster Care Hiring Tax Credit
Analysis Introduced 02/08/22, Amended 04/07/22, and Revised 04/27/22

AB 1863 (Irwin) CalFile: Online Tax Filing: Volunteer Income Tax Assistance
Analysis – Amended 03/24/22, 04/19/22, 05/19/22, and 06/09/22
Analysis – FINAL

AB 1864 (Gipson) Small Business Employer Local Hiring Tax Credit
Analysis-Introduced 02/08/22, Amended 03/24/22 and 04/18/22

AB 1873 (Horvath) Electric Vehicle Charging Station Tax Credit
Analysis-Introduced 02/08/22

AB 1889 (Choi, et al.) Teachers’ Education Related Expense Deduction Conformity
Analysis-Introduced 02/09/22 and Amended 03/17/22
Analysis-Amended 05/03/22 and 05/09/22

AB 1890 (Choi, et al.) COVID-19 Supplemental Paid Sick Leave Employer Tax Credit
Analysis-Introduced 02/09/22 and Amended 03/10/22
Analysis-Amended 04/19/22

AB 1891 (Choi) Landlord Rental Credit for Renting to Tenants that Receive Housing Services or Assistance
Analysis-Introduced 02/09/22, Amended 03/24/22and 04/05/22

AB 1911 (Gabriel, et al.) Credit for Sale of a Qualified Development
Analysis-Introduced 02/09/22 and Amended 03/07/22
Analysis Amended 04/19/22

AB 1920 (Fong) COVID-19 Supplemental Paid Sick Leave (SPSL) Employer Tax Credit
Analysis – Introduced 02/09/22 and Amended 03/24/22
Analysis – Amended 05/03/22

AB 1964 (Fong) California State University and California Community Colleges: Ethnic Studies
Analysis-Amended 03/21/22

AB 1996 (Cooley) State Agency Administrative Regulations/ Agency Review
Analysis Introduced 02/10/22

AB 2018 (Santiago) Student Loan Debt Refundable Credit
Analysis-Introduced 02/14/22 and Amended 03/17/22

AB 2035 (Villapudua) New Employment Credit
Analysis Introduced 02/14/22 and Amended 03/29/22

AB 2054 (Quirk-Silva) Exempt Organizations/Mutual Ditch or Irrigation Companies
Analysis-Introduced 02/14/22 and Amended 03/03/22
Analysis Amended 04/19/22

AB 2065 (Blanca Rubio) Net Operating Loss Carryback
Analysis-Introduced 02/14/22 and Amended 03/17/22

AB 2142 (Gabriel) Turf Replacement Water Conservation Program Gross Income Exclusion
Analysis-Introduced 02/15/22
Analysis-Amended 04/06/22
Analysis-FINAL

AB 2227 (O’Donnell) Intermodal Equipment Manufacturing Tax Credit
Analysis-Introduced 02/15/22

AB 2370 (Levine) Public Records- State Agency Retention
Analysis Introduced 02/16/22, and Amended 03/23/22

AB 2378 (Irwin) Employee Hiring Credit – Qualified Wages for Certain Disabled and Other Employees
Analysis – Introduced 02/17/22
Analysis-Amended 04/28/22

AB 2620 (Valladares) Telecommuting Tax Credit
Analysis-Introduced 02/18/22

AB 2770 (Villapudua) Export Cargo and Export Equipment Access Tax Credits
Analysis Amended 03/24/22, 04/19/22 and 04/25/22

AB 2803 (Valladares) Dependent Care Tax Credit
Analysis Amended 03/31/22 and 04/26/22

AB 2829 (Low) Certified Access Specialist Inspection Grant Program
Analysis-Amended 04/06/21

AB 2847 (Garcia, et al.) Excluded Worker Pilot Program
Analysis–Amended 04/18/22

AB 2880 (Mia Bonta) College Access Tax Credit
Analysis–Introduced 02/18/22
Analysis–Amended 04/06/22
Analysis–Amended 06/16/22

AB 2892 (Bigelow) Backup Power Generators Tax Credit
Analysis–Introduced 02/18/22, Amended 04/05/22 and 04/18/22

AB 2928 (Cooper) Gross Income Exclusion for Clean Cars 4 All Program
Analysis–Amended 03/17/22

AB 2934 (Waldron) Charitable Contribution Deduction for Pro Bono Services
Analysis–Amended 03/24/22

AB 2950 (Gray) Community Development Tax Credit Program
Analysis-Amended 03/24/22
Analysis-Amended 05/03/22

AB 2955 (Committee on Labor and Employment) Worker Status: Commercial Fishing Industries
Analysis-Amended 06/15/22

2019 / 2020 Legislative session

AB 5 – (Gonzalez) Worker Status for Employees/Independent Contractors
Analysis – Amended 03/26/19, 05/01/19, 05/24/19 & 07/11/19
Analysis – Amended 08/30/19 & 09/06/19
Analysis – FINAL

AB 10 – (Chiu, et al.) Low-Income Housing Credit/Farmworker Housing Credit
Analysis – Introduced 12/03/18
Analysis – Amended 04/30/19
Analysis – Amended 08/12/19

AB 24 – (Burke) Targeted Child Tax Credit
Analysis – Amended 03/26/19, 04/22/19 & 05/01/19

AB 37– (Jones-Sawyer, et al.) Personal Income Tax Deduction and Credits Related to Commercial Cannabis Activities
Analysis – Introduced 12/03/18
Analysis – Amended 03/19/19
Analysis – Amended 06/13/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 80 – (Committee on Budget) Budget Trailer Bill-Public Health Omnibus
Analysis – Amended 06/22/20

AB 83 – (Committee on Budget) Budget Trailer Bill-Public Health Omnibus
Analysis – Amended 06/22/20

AB 85 –(Committee on Budget) Budget Trailer Bill - State Taxes and Charges
Analysis – Amended 06/10/20

AB 91 – (Burke et al) California Earned Income Tax Credit (California EITC)/Increase Income Thresholds/ Create the Young Child Tax Credit/ Conformity to Federal Law
Analysis – FINAL

AB 93 – (Assembly Committee on Budget) California Earned Income Tax Credit (CalEITC)/Young Child Tax Credit (YCTC) /Identification numbers: social security number (SSNs) and Federal individual taxpayer identification numbers (federal ITINs)
Analysis – Amended 06/22/20

AB 101 – (Committee on Budget) Housing Development and Financing
Analysis – FINAL

AB 102 – (Assembly Committee on Budget) CalSavers Retirement Savings Trust Act/ Franchise Tax Board (FTB) Enforcement of Employer Penalties for Employer Noncompliance.
Analysis – Amended 06/22/20

AB 107 (Committee on Budget) Committee on Budget-State Government –California Economic Improvement Tax Voucher Program and Data Sharing
Analysis-Amended 08/27/20 and 08/28/20

AB 136 – (Quirk-Silva) Charitable Contribution Deductions
Analysis – Amended 04/01/19
Analysis – Amended 05/23/19
Analysis – Amended 06/27/19
Analysis – FINAL

AB 140 – (Cervantes) California Kickstart My Future Loan Forgiveness Program/ FTB May Recover Payments Made to Recipients No Longer Eligible for Program
Analysis – Introduced 12/11/18

AB 151 – (Voepel) Personal Income Tax Exclusion for Retirement Pay of Members of Uniformed Services
Analysis – Amended 01/06/20

AB 152 – (Voepel) Gross Income Exclusion-Student Loan Assistance
Analysis – Introduced 01/07/19
Analysis – Amended 03/05/19

AB 153 – (Voepel) Foreign Exchange Student Tax Deduction/Increase Amount to $500
Analysis – Introduced 01/07/19

AB 155 – (Voepel) Principal Residence Credit
Analysis – Introduced 01/07/19

AB 174 – (Wood) Health Insurance Premiums Refundable Credit
Analysis – Introduced 01/08/19

AB 186 – (Cervantes) Apprenticeship Training Credit
Analysis – Introduced 01/10/19

AB 211 – (Calderon, et al.) Qualified Tuition Program Deduction
Analysis – Introduced 01/15/19 & Amended 04/08/19
Analysis – Amended 05/16/19
Analysis – Amended 06/13/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 217 – (Burke et al.) Loophole Closure and Small Business and Working Families Tax Relief Act of 2019
Analysis – Amended 06/13/19

AB 234 – (Nazarian) Seismic Retrofit of At-Risk Property Credit
Analysis – Introduced 01/17/19

AB 250 – (Choi) Minimum Franchise Tax/Reduce for Corporations
Analysis – Introduced 01/22/19

AB 251 – (Patterson, at al.) Family Caregiver Credit
Analysis – Introduced 01/23/19
Analysis – Amended 03/06/19

AB 263 – (Burke) Tax Expenditures/Add General Provisions
Analysis – Introduced 01/24/19
Analysis – Amended 07/02/19
Analysis – FINAL

AB 264 – (Melendez) Development Impact Fees Credit Applied to Newly Constructed Single-Family and Multifamily Homes
Analysis – Introduced 01/24/19

AB 266 – (Choi) Attic Vent Closure Credit
Analysis – Introduced 01/24/19

AB 276 – (Friedman) Coronavirus Aid, Relief, and Economic Security Act (CARES) Act-Qualified Employer Plan Loans
Analysis – Amended 07/02/20
Analysis – FINAL

AB 279 – (Burke) Tax Credit for Donated Fresh Fruits and Vegetables to a Food Bank
Analysis – Amended 03/20/19

AB 280 – (Burke) Hazardous Materials Fee
Analysis – Amended 03/20/19

AB 282 – (Voepel) Qualified Principal Residence Credit
Analysis – Introduced 01/28/19

AB 289 – (Fong & Gonzalez) California Public Records Act/Ombudsperson
Analysis – Amended 03/21/19 & 04/24/19

AB 296 – (Cooley, et al.) Climate Innovation Voluntary Tax Contribution Account/Climate Innovation Act
Analysis – Amended 03/20/19
Analysis – Amended 04/22/19, 04/25/19, & 05/01/19
Analysis – Amended 07/05/19
Analysis – Amended 07/11/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 308 – (Maratsuchi et al.) Exemption from Annual Tax and Minimum Franchise Tax for Small Business, Limited Liability Companies, and Corporations Owned by a Deployed Member of the U.S. Armed Forces
Analysis – Introduced 01/29/19
Analysis – Amended 03/18/19 & 03/25/19
Analysis – Amended 06/13/19
Analysis – Amended 09/06/19
Analysis – FINAL

AB 312 – (Cooley & Frazer) State Agency Regulations/ Agency Review
Analysis – Introduced 01/29/19

AB 323 – (Rubio) Workers Status-Newspaper Distributors/Carriers and State Agency Advertising
Analysis – Amended 08/07/20, 08/20/20, 08/25/20, and 08/28/20

AB 347 – (Choi/Voepel) Contributions to California Preschool Investment Fund Credit
Analysis – Introduced 02/04/19

AB 348 – (Choi & Flora) Teacher's Instructional Materials and Classroom Supplies Credit
Analysis – Introduced 02/04/19
Analysis – Amended 03/21/19

AB 350 – (Choi) Qualified Tuition Program Deduction/529 College Savings Plan
Analysis – Introduced 02/04/19

AB 357 – (Nazarian) Statute of Limitations on Franchise and Income Tax Collection
Analysis – Introduced 02/04/19 & Amended 03/07/19, 04/11/19, 05/16/19 & 06/19/19
Analysis – FINAL

AB 364 – (Calderon) Limited Partnerships and Limited Liability Companies Annual Tax Exemption
Analysis – Introduced 02/04/19
Analysis – Amended 04/29/19

AB 399 – (Brough) Renter’s Credit Increase
Analysis – Amended 03/21/19

AB 414 – (Bonta) Minimum Essential Coverage Individual Mandate-Legislative Report
Analysis – Introduced 02/07/19 & Amended 05/17/19, 06/26/19 & 07/11/19
Analysis – FINAL

AB 416 – (Fong) California Achieving a Better Life Experience (CalABLE) Contributions Deduction
Analysis – Introduced 02/07/19
Analysis – Amended 04/12/19

AB 427 – (Brough, et al.) Exclusion/Military Retirement Income
Analysis – Introduced 02/07/19 & Amended 03/11/19
Analysis – Amended 04/08/19

AB 492 – (Nazarian) Homeowners’ and Renters’ Assistance Program Eligibility Expansion
Analysis – Introduced 02/12/19
Analysis – Amended 04/11/19

AB 499 – (Mayes and Voepel) State Agencies Report When Full Social Security Number (SSN) Mailed
Analysis – Amended 04/11/19
Analysis – Amended 04/11/19 & 01/15/20
Analysis – Amended 07/08/20 & 07/31/20
Analysis – FINAL

AB 502 – (Brough) Definition of “Partnership” and “Partner”/Technical change
Analysis – Introduced 02/13/19

AB 518 – (Calderon, et al.) Surplus state real property:  Southern Youth Correctional Reception Center
Analysis – Amended 05/16/19
Analysis – Amended 06/21/19
Analysis – Amended 08/30/19

AB 533 – (Holden, et al.) Exclusion/Financial Incentives for Participation in Turf Removal/Extends Repeal Date to January 1, 2024
Analysis – Introduced 02/13/19
Analysis – Amended 03/19/19 & 04/04/19
Analysis – Revised 03/19/19 & 04/04/19

AB 535 – (Brough) Professional License Fees Credit
Analysis – Amended 03/21/19 & 04/08/19
Analysis – Amended 01/15/20

AB 614 – (Eggman, et al.) Agriculture Product Donations to Food Bank Credit
Analysis – Introduced 02/14/19
Analysis – Amended 05/16/19
Analysis – Amended 06/13/19
Analysis – FINAL

AB 736 – (Irwin) Federal Conformity – 529 Program Rollovers to ABLE Programs
Analysis – Introduced 02/19/19

AB 784 – (Mullin) Sales and Use Tax/CDTFA Reports for Sec 41
Analysis – Amended 04/09/19

AB 791 – (Gabriel, et al) Low-Income Housing Credit/Qualified Opportunity Zone
Analysis – Amended 03/26/19 & 04/22/19
Analysis – Amended 05/07/19

AB 802 – (Stone) State Mandated or Requested Reports/Modify Submission Requirements
Analysis – Introduced 02/20/19 & Amended 04/10/19 & 06/04/19

AB 828 – (Ting, et al.) Temporary Moratorium on Foreclosures due to COVID-19
Analysis – Amended 04/08/20 & 05/18/20
Analysis – Amended 07/28/20

AB 832 – (Gipson) Qualified Affordable Housing Developer Credit
Analysis – Introduced 02/20/19
Analysis – Amended 04/03/19

AB 846 – (Burke and Irwin) Public Officers or Employees Declared to be Peace Officers
Analysis – Amended 06/25/20
Analysis – FINAL

AB 850 – (Lackey) Social Worker Student Loan Repayment Program Income Exclusion
Analysis – Amended 03/28/19 & 04/11/19

AB 856 – (Brough) Home Care Services Credit/FTB Collect Data Annually
Analysis – Introduced 02/20/19 

AB 913 – (Calderon) California Motion Picture Credit
Analysis – Amended 09/06/19
Analysis – Amended 08/27/20

AB 978 – (Petrie-Norris) Other State Tax Credit
Analysis – Introduced 02/21/19
Analysis – Amended 04/22/19

AB 984 – (Lackey, et al.) Suicide Prevention Voluntary Tax Contribution Fund
Analysis – Amended 03/11/19
Analysis – Amended 04/24/19 & 05/29/19
Analysis – Amended 06/27/19
Analysis – FINAL

AB 991 – (Gallagher) Code Maintenance
Analysis – Introduced 02/21/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 1007 – (Jones–Sawyer) Local Government Financing: Juvenile Justice/State Employment/Adverse Actions against Employees
Analysis – Amended 03/25/19 & 05/16/19
Analysis – Amended 06/25/19
Analysis – Amended 06/29/20

AB 1109 – (Fong) Contributions to California Preschool Investment Fund Credit
Analysis – Introduced 02/21/19
Analysis – Amended 04/29/19

AB 1130 – (Levine) Updated Definition of Personal Information
Analysis – Introduced 02/21/19 & Amended 05/16/19
Analysis – FINAL

AB 1140 – (Stone and Monning) Public Employees’ Retirement System: Contracting Agencies: Consolidation
Analysis – Amended 04/01/19 & 04/22/19
Analysis – Amended 04/01/19, 04/22/19 & 01/23/20
Analysis – Amended 06/18/20

AB 1169 – (Frazier) Credit Employer Qualified Wages
Analysis – Amended 03/21/2019 & 04/23/19
Analysis – Amended 05/07/19

AB 1184 – (Gloria) Public Records/Retention of Writing Transmitted by Electronic Mail
Analysis – Amended 03/25/19, 04/24/19, & 05/16/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 1206 – (Choi) Affordable Housing Tax Credit
Analysis – Introduced 02/21/19

AB 1228 – (Calderon) Credits for the Purchase of Compostable Cutlery
Analysis – Amended 04/04/19
Analysis – Amended 04/30/19

AB 1253 – (Santiago, et al.) Additional Tax on High Income
Analysis – Amended 07/27/20

AB 1258 – (Salas) Exclusion/Military Servicemember Income
Analysis – Introduced 02/21/19 & Amended 03/25/19
Analysis – Amended 04/09/19 & 04/11/19

AB 1259 – (Luz Rivas, et al.) Charitable Contribution Deductions
Analysis – Introduced 02/21/19 Amended 04/24/19 & 04/30/19

AB 1270 – (Stone) Expand False Claims Act to Include Tax Matters
Analysis – Introduced 02/21/19 & Amended 04/10/19
Analysis – Amended 06/24/19
Analysis – Amended 08/13/19

AB 1296 – (Gonzalez) Joint Enforcement Strike Force on the Underground Economy: Labor Enforcement Task Force
Analysis – Introduced 02/22/19
Analysis – Amended 04/24/19, 06/21/19 & 08/13/19
Analysis – Amended 09/06/19 & 09/10/19
Analysis – FINAL

AB 1335 – (Calderon) Financial Aid Returns
Analysis – Amended 03/26/19

AB 1317 – (Brough) Homeownership Savings Account Exclusion
Analysis – Introduced 02/22/19
Analysis – Amended 04/30/19

AB 1397 – (Burke) Railroad Construction Tax Credit
Analysis – Introduced 02/22/19

AB 1442 – (Rivas) Share Our Values Tax Credit
Analysis – Amended 05/20/19, 06/12/19, 06/25/19 & 07/11/19
Analysis – Amended 08/15/19

AB 1542 – (Rubio) Worker Training Program Tax Credit
Analysis – Amended 03/28/19
Analysis – Amended 04/30/19
Analysis – Amended 05/07/19

AB 1577 – (Burke) Coronavirus Aid, Relief, and Economic Security (CARES) Act and Subsequent Amendments in the Paycheck Protection Program and Health Care Enhancement Act, and the Paycheck Program Flexibility Act of 2020 Related to Loan Forgiveness
Analysis – Amended 06/30/20 & 07/09/20
Analysis – FINAL

AB 1590 – (Rubio, et al.) Qualified First-Time Homebuyer
Analysis – Amended 03/28/19
Analysis – Amended 05/07/19
Analysis – Amended 06/24/19
Analysis – Amended 08/30/19
Analysis – FINAL

AB 1593 – (Reyes) Earned Income Refundable Tax Credit/Federal Individual Taxpayer Identification Numbers (Federal ITINs)
Analysis – Introduced 02/22/19
Analysis – Amended 04/01/19
Analysis – Amended 04/24/19
Analysis – Amended 06/11/19

AB 1604 – (Melendez) Definition of “Taxable Year”/Technical change
Analysis – Introduced 02/22/19

AB 1606 – (Gray) Disallow Wagering Loss Deduction/Medical Endowment Fund
Analysis – Introduced 02/22/19

AB 1726 – (Arambula & Cervantes) California Work Opportunity Tax Credit
Analysis – Introduced 02/22/19 & 04/24/19

AB 1736 – (Daly) Policies for Notifying Bidders of an Awarded Contracts
Analysis – Amended 03/28/19 & 04/22/19

AB 1791 – (Boerner Horvath) Informational Returns/Reporting Requirement Update
Analysis – Introduced 02/22/19

AB 1842 – (Salas, et al.) COVID-19 Tax Credit for Small Businesses and Nonprofits / California Competes Tax Credit
Analysis-Amended 05/13/20

AB 1850 – (Gonzalez) Employee Classification - Employees and Independent Contractors
Analysis-Introduced 01/06/20 and Amended 02/14/20, 02/27/20, and 05/12/20

AB 1876 – (Committee on Budget) California Earned Income Refundable Tax Credit (CalEITC)/ Young Child Tax Credit (YCTC)/Identification Numbers: Social Security Numbers (SSN) and Federal Individual Taxpayer Identification Numbers (federal ITINs)
Analysis-Amended 08/28/20

AB 1905 – (Chiu & Wicks) Home Mortgage Interest Deduction Reduction to Fund Homeless Housing
Analysis – Introduced 01/08/20
Analysis – Amended 05/14/20

AB 1911 – (Maienschein) State Agency Veteran Information Request
Analysis – Introduced 01/09/20

AB 1925 – (Obernolte) Worker Classification-Exemption for Small Businesses
Analysis – Introduced 01/14/20

AB 2016 – (Calderon) Student Aid Commission Financial Aid Sharing Agreement
Analysis – Introduced 01/29/20
Analysis – Amended 05/04/20

AB 2028 – (Aguiar-Curry & Gonzalez) State Agencies/Bagley-Keene Open Meeting Act
Analysis – Introduced 01/30/20
Analysis – Amended 06/04/20
Analysis – Amended 07/08/20
Analysis – Amended 07/28/20
Analysis – Amended 08/20/20

AB 2041 – (Dahle) Hiring Credit Qualified Full-Time Employee Former Foster Youth or Ex-Offender
Analysis – Introduced 02/03/20
Analysis – Amended 03/09/20

AB 2058 – (Gabriel & Friedman, et al.) Income Tax Credit/Sale of Multifamily Rental Housing or Mobilehome Park to Qualified Developer
Analysis – Introduced 02/04/20
Analysis – Amended 03/02/20
Analysis – Amended 05/12/20

AB 2068 – (Petrie-Norris) California Firefighters’ Memorial Fund and California Peace Officer’s Memorial Foundation Fund
Analysis – Introduced 02/04/20
Analysis – Amended 05/12/20
Analysis – Amended 08/06/20
Analysis – FINAL

AB 2115 – (Brough) Homeownership Savings Account Gross Income Exclusion
Analysis – Introduced 02/06/20

AB 2120 – (Patterson) Interest Abatement for Withholding Payments
Analysis – Introduced 02/06/20

AB 2136 – (Petrie–Norris and Patterson) Family Caregiver Tax Credit
Analysis – Introduced 02/10/20

AB 2123 – (Chau) Internet Website Accessibility Claims – Statutory Damages
Analysis –Introduced 03/10/20 and Amended 05/04/20

AB 2166 – (Kiley) Net Operating Loss (NOL) Carryover Conformity
Analysis – Introduced 02/11/20
Analysis – Amended 05/04/20

AB 2217 – (Mathis) Income Tax Credit for Tax Attributable to Capital Gain on Sale of Qualified Vacant Site
Analysis – Introduced 02/27/20

AB 2226 – (Voepel, et al.) Personal Income Tax Exclusion for Retirement Pay of Members of Uniformed Services
Analysis – Introduced 02/12/20

AB 2243 – (Eggman) Credit for Agriculture Product Donations to Food Banks
Analysis – Introduced 02/13/20

AB 2247 – (Burke) Dependent exemption credit/Alternate identifying information for dependent ineligible for federal individual taxpayer identification number (ITIN)
Analysis – Introduced 02/13/20
Analysis – FINAL

AB 2254 – (Petrie–Norris) Other State Tax Credit
Analysis – Introduced 02/13/20

AB 2257 – (Gonzalez) Employee Classification–Employees and Independent Contractors
Analysis – Introduced 02/13/20, Amended 05/04/20, 05/06/20 & 06/04/20
Analysis – FINAL

AB 2306 – (Melendez) Repeal of Corporate Minimum Franchise Tax
Analysis – Introduced 02/14/20

AB 2359 – (Mathis) Income Tax Credit: Battery Storage System for Solar Power Systems
Analysis – Introduced 02/18/20
Analysis – Amended 03/12/20

AB 2369 – (Nazarian) Statute of Limitation on Franchise and Income Tax Collection
Analysis – Introduced 02/18/20

AB 2380 – (Choi) Military Survivor Benefits Exclusion from Gross Income
Analysis – Introduced 02/18/20

AB 2384 – (Choi, et al.) Health Savings Accounts
Analysis – Introduced 02/18/20

AB 2438 – (Chau) California Public Records Act: Conforming Revisions
Analysis – Introduced 02/19/20

AB 2493 – (Choi) Modification to the Research Credit
Analysis – Introduced 02/19/20
Analysis – Amended 05/04/20

AB 2496 – (Choi) COVID-19 Cleaning and Sanitizing Supplies Credit
Analysis – Introduced 02/19/20
Analysis – Amended 05/04/20

AB 2528 – (Diep & Gipson, et al.) Taxpayer's Bill of Rights Timeframe for Response to Request for Written Advice
Analysis – Introduced 02/19/20
Analysis – Amended 05/05/20
Analysis – Amended 06/03/20

AB 2570 – (Stone) Expand False Claims Act to Include Tax Matters
Analysis – Introduced 02/20/20
Analysis – Amended 05/04/20
Analysis – Amended 07/02/20

AB 2660 – (Burke) Nonresident Group Return with Nonresident Aliens
Analysis – Introduced 02/20/20
Analysis – Amended 05/11/20
Analysis – Amended 06/04/20
Analysis – FINAL

AB 2699 (Santiago) Allow Additional Specified State Agencies to Obtain for Use by the Agency’s Sworn Officers Handguns Otherwise Barred from Sale, Possession, or Use within the State
Analysis – Amended 05/04/20
Analysis – FINAL

AB 2712 –(Low) California Universal Basic Income (CalUBI) Program
Analysis – Amended 05/07/20

AB 2715 – (Fong, et al.) California Competitiveness and Innovation Act
Analysis – Introduced 02/20/20

AB 2732 – (Rubio) Collection of Income Tax: Deployed Military Personnel
Analysis – Introduced 02/21/20

AB 2795 –(Gipson) New Americans Incentive Tax Credit
Analysis – Amended 05/04/20

AB 2799 – (Petrie-Norris) Section 8 Housing Tax Credit
Analysis – Amended 05/04/20
Analysis – Amended 05/11/20

AB 2886 – (Brough) Tax Administration Request to Appeal Form
Analysis – Introduced 02/21/20

AB 2922 – (Gray) Community Development Tax Credit Program
Analysis – Introduced 02/21/20

AB 2929 – (Arambula & Muratsuchi) Reduction of Single-member Limited Liability Company Annual Tax and Single-owner Corporation Minimum Franchise Tax
Analysis – Introduced 02/21/20

AB 2956 – (Rivas and Garcia) Agricultural Overtime Premium Tax Credits Act of 2020
Analysis – Introduced 02/21/20

AB 3065 – (Lackey) Homeless or Foster Youth Income Tax Credit
Analysis – Introduced 02/21/20

AB 3101 – (Blanca, Rubio & Cervantes) California New Markets Tax Credit Program
Analysis – Introduced 02/21/20 & Amended 03/16/20

AB 3162 – (Obernolte) State Agencies to Post Reports Submitted to Legislative Committees on Agency’s Website
Analysis – Amended 03/05/20

AB 3208 – (Kiley and Obernolte) Payroll Protection Program Loan Forgiveness
Analysis – Introduced 02/21/20 and Amended 05/04/20 & 05/05/20

AB 3233 – (Obernolte) Regulated Investment Company (RIC) Exempt-Interest Dividends
Analysis – Introduced 02/21/20

AB 3349 – (Cervantes) Sales and Use Tax Exemption of Breast Pump and Related Supplies
Analysis – Amended 05/04/20

AB 3362 – (Committee on Judiciary) State Bar Nontax Debt Collection – Client Security Fund
Analysis – Amended 05/05/20 & 05/13/20
Analysis – Amended 07/07/20
Analysis – Amended 08/07/20
Analysis – FINAL

AB 3372 – (AR&T Committee) Electronic Withholding Orders/Water’s-Edge Election & Doing Business
Analysis – Introduced 03/16/20
Analysis – Amended 05/11/20
Analysis – Amended 07/22/20
Analysis – FINAL

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