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.

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

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 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 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) State Agencies Report When Full Social Security Number (SSN) Mailed
Analysis – Amended 04/11/19
Analysis – Amended 04/11/19 and 01/15/20

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

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

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) State Employment/Adverse Actions Against Employees
Analysis – Amended 03/25/19 & 05/16/19
Analysis – Amended 06/25/19

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) Model Disclosure Form
Analysis – Amended 04/01/19 & 04/22/19
Analysis – Amended 04/01/19, 04/22/19 & 01/23/20

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

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

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

AB 2028 – (Aguiar-Curry) State Agencies/Bagley-Keene Open Meeting Act
Analysis – Introduced 01/30/20

AB 2041 – (Dahle) Employer Hiring Credit/Microbusiness First-Time Employee Wage Credit
Analysis – Introduced 02/03/20

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

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

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 2166 – (Kiley) Residential Fire Insurance Policy Premium Refundable Credit
Analysis – Introduced 02/11/20

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

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

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

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 2496 – (Choi) Employer-Provided Child Care Credit
Analysis – Introduced 02/19/20

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

AB 2660 – (Burke) Nonresident Group Return with Nonresident Aliens
Analysis – Introduced 02/20/20

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

2017 / 2018 Legislative session

AB 53 – (Steinorth, et al.) Homeownership Savings Account/Deduction/Exclusion
Analysis – Introduced 12/05/16
Analysis – Revised 02/16/17 & Amended 04/06/17
Analysis – Amended 05/15/17

AB 54 – (Steinorth) Security Alarm System, Surveillance System or Security Fence Deduction
Analysis – Introduced 12/05/16
Analysis – Amended 04/03/17

AB 71 – (Chiu, et al.) Low-Income Housing Credit/Farmworker Housing and Disallow Second Home Mortgage Interest Deduction
Analysis – Introduced 12/16/16 & Amended 03/02/17
Analysis – Amended 05/18/17

AB 75 – (Steinorth) Earned Income Refundable Credit/ Expand to Self-Employed
Analysis – Introduced 01/04/17
Analysis – Amended 03/06/17

AB 94 – (Rodriguez & Cervantes) Exempt Organizations/Simplify Application Method for Federally Tax-Exempt Veterans’ Organizations
Analysis – Introduced 01/10/17
Analysis – Amended 03/21/17
Analysis – FINAL

AB 102 – (Comm on Budget) Taxpayer Transparency and Fairness Act of 2017/Establish and Transfer BOE Duties to California Department of Tax and Fee Administration and Office of Tax Appeals
Analysis – FINAL

AB 103 – (Comm on Budget) State Agencies Obtain Written Consent from Attorney General to Employ In-House Counsel for Administrative Adjudicative Proceedings
Analysis – FINAL

AB 110 – (Comm on Budget) Building Homes & Jobs Act Additional $75 Real Estate Transaction Recording Fee/State Agencies Exempt from Additional $75 Fee, SB 2, Chapter 17-364, Clean-Up
Analysis – FINAL

AB 111 – (Comm on Budget) Criminal Background Checks/Voluntary Contribution Funds Minimum Contribution Threshold
Analysis – FINAL

AB 119 – (Comm on Budget) Extension of Time for Filing Return Shall Not Be More Than 7 Months
Analysis – FINAL

AB 129 – (Comm on Budget) FTB Disclosure of Tax Return Information to Scholarshare Investment Board
Analysis – FINAL

AB 131 – (Comm on Budget) Technical Clarification/ Earned Income Refundable Credit/ Revise Minimum Voluntary Contribution Amount Requirement/ Office of Tax Appeals
Analysis – FINAL

AB 149 – (Jones-Sawyer) Habitat for Humanity Voluntary Tax Contribution Fund
Analysis – Amended 06/26/17
Analysis – Amended 07/17/17
Analysis – FINAL

AB 162 – (Cervantes) High-occupancy Vehicle Lanes: County of Riverside
Analysis – Introduced 01/13/17 & Amended 02/28/17
Analysis – Amended 05/02/17
Analysis – Amended 06/26/17
Analysis – Amended 04/09/18

AB 181 – (Lackey, et al.) Renter’s Credit/Increase Credit/FTB Annually Adjust Adjusted Gross Income for Inflation
Analysis – Introduced 01/18/17
Analysis – Amended 04/24/17

AB 198 – (Patterson, at al.) First-Time Home Buyer Expenses Deduction
Analysis – Introduced 01/23/17
Analysis – Amended 03/20/17
Analysis – Amended 04/17/17

AB 201 – (Steinorth) Sale of Qualified Vacant Lot Credit
Analysis – Amended 03/27/17

AB 225 – (Caballero, et al.) Earned Income Refundable Credit/Increase Income Thresholds
Analysis – Introduced 01/26/17
Analysis – Amended 03/06/17
Analysis – Amended 03/20/17

AB 230 – (Chavez) Child & Dependent Care Expenses Credits
Analysis – Introduced 01/26/17
Analysis – Amended 04/18/17

AB 241 – (Dababneh & Reyes) State Agencies Notify CA Residents of Any Breach of Security Promptly, and If the Source of Compromise, Offer Theft and Mitigation Services at No Costs for 12 Months
Analysis – Introduced 01/30/17

AB 280 – (Low, et al.) Rape Kit Back Log Voluntary Tax Contribution Fund
Analysis – Introduced 02/02/17
Analysis – Amended 03/02/17
Analysis – Amended 05/03/17
Analysis – Amended 06/13/17
Analysis – FINAL

AB 292 – (Steinorth, et al.) Pet Adoption Costs Deduction
Analysis – Introduced 02/02/17
Analysis – Amended 03/21/17

AB 342 – (Chiu, et al.) FTB to Collect San Jose & San Francisco Automated Speed Enforcement Penalties
Analysis – Introduced 02/07/17
Analysis – Amended 03/21/17
Analysis – Amended 04/06/17

AB 345 – (Caballero & Aguiar-Curry) Vehicular Air Pollution/Regulations/Exemption
Analysis – Amended 06/07/18

AB 361 – (Cervantes) Apprentice Training Credit
Analysis – Amended 03/27/17
Analysis – Amended 05/15/17

AB 420 – (Wood, et al.) Personal Income Tax Deduction Related to Commercial Cannabis Activities
Analysis – Amended 06/13/17
Analysis – Amended 07/19/17

AB 434 – (Baker, et al.) State Agencies Post on Home Page of Internet Web Site a Signed Compliance Certification
Analysis – Amended 03/21/17
Analysis – Amended 07/03/17
Analysis – Amended 08/21/17
Analysis – FINAL

AB 449 – (Calderon) Modify Notice and Demand Penalty/Abatement of Notice and Demand Penalty
Analysis – Introduced 02/13/17
Analysis – Amended 05/01/17

AB 454 – (Ridley-Thomas) Exclusion for Wrongfully Incarcerated Individuals
Analysis – Introduced 02/13/17
Analysis – Amended 07/06/17
Analysis – FINAL

AB 461 – (Muratsuchi & Ridley-Thomas) Student Loan Debt Relief
Analysis – Introduced 02/13/17
Analysis – Amended 04/06/17
Analysis – Amended 05/26/17
Analysis – FINAL

AB 490 – (Quirk-Silva) College Access Tax Credit – Extend Sunset Date
Analysis – Introduced 02/13/17
Analysis – Amended 03/20/17
Analysis – Amended 04/06/17
Analysis – Amended 05/26/17
Analysis – Amended 06/27/17
Analysis – FINAL

AB 503 – (Lackey) FTB Delinquent Vehicle License Fees Collection/Transfer from FTB to DMV
Analysis – Amended 05/03/17

AB 519 – (Levine, et al.) California Senior Citizen Advocacy Fund
Analysis – Introduced 02/13/17
Analysis – Amended 04/03/17
Analysis – Amended 05/15/17
Analysis – Amended 09/08/17
Analysis – FINAL

AB 524 – (Bigelow & Berryhill) Public Utilities/ Fines and Settlements
Analysis – Introduced 02/13/17
Analysis – Amended 05/10/17

AB 528 – (Gray, et al.) Exclusion/Military Retirement Pay
Analysis – Introduced 02/13/17
Analysis – Amended 03/14/17
Analysis – Amended 04/03/17

AB 566 – (Ridley-Thomas) Community Development Financial Institution Deposits Credit
Analysis – Amended 03/23/17 & Corrected 03/30/17
Analysis – Amended 04/26/17

AB 571 – (Garcia, et al.) Low-Income Housing Credit/Farmworker Housing
Analysis – Introduced 02/14/17
Analysis – Amended 05/16/17
Analysis – Amended 07/11/17 & 07/13/17
Analysis – FINAL

AB 586 – (Holden) Teacher Professional Development Expense Deduction
Analysis – Introduced 02/14/17
Analysis – Amended 03/08/17 & 03/14/17
Analysis – Amended 04/20/17

AB 624 – (Maienschein) School Robotics Club Credit
Analysis – Introduced 02/14/17

AB 647 – (Reyes & Ridley-Thomas) Refundable Community College Full-Time Student Expenses Credit
Analysis – Amended 03/21/17
Analysis – Amended 05/02/17

AB 656 – (Kiley & Obernolte) Employer Federal Unemployment Insurance Tax Credit
Analysis – Introduced 02/14/17

AB 731 – (Chen) Homeowners’ Association Assessments Deduction
Analysis – Introduced 02/15/17
Analysis – Amended 03/27/17
Analysis – Amended 05/01/17

AB 743 – (Lackey) Net Operating Loss Carryback for Home Construction Companies
Analysis – Amended 03/27/17 & 04/04/17

AB 778 – (Caballero, et al.) Community Development Financial Institution Deposits Credit
Analysis – Introduced 02/15/17
Analysis – Amended 05/02/17
Analysis – Amended 06/29/17
Analysis – FINAL

AB 782 – (Acosta, et al.) Medical Care Expense Deduction/California Health Insurance Fairness Act
Analysis – Introduced 02/15/17

AB 795 – (Gipson) Free Tax Filing and Reporting Act of 2017, Volunteer Income Tax Assistance Program
Analysis – Amended 03/27/17

AB 806 – (Kalra) Family Caregiver Credit
Analysis – Introduced 02/15/17
Analysis – Amended 03/20/17
Analysis – Amended 05/01/17
Analysis – Amended 05/15/17

AB 831 – (Patterson, et al.) Microbusiness Compliance Credit
Analysis – Introduced 02/16/17
Analysis – Amended 03/20/17
Analysis – Amended 04/25/17

AB 832 – (Aguiar-Curry, et al.) Winter-Flooded Rice Credit
Analysis – Introduced 02/16/17
Analysis – Amended 03/20/17 & 04/03/17

AB 846 – (Cooley) California YMCA Youth and Government Voluntary Tax Contribution Fund
Analysis – Introduced 02/16/17
Analysis – Amended 05/02/17
Analysis – Amended 05/15/17
Analysis – FINAL

AB 942 – (Mathis) Veterinary Costs Credit
Analysis – Introduced 02/16/17
Analysis – Amended 03/21/17
Analysis – Amended 04/04/17

AB 963 – (Gipson) Suspension or Revocation of Permits Issued Under The Control, Regulate and Tax Adult Use of Marijuana Act (AUMA)
Analysis – Introduced 02/16/17
Analysis – Amended 03/28/17 & 04/05/17
Analysis – Amended 05/30/17

AB 989 – (Cooper) Health Savings Account Deduction Conformity
Analysis – Introduced 02/16/17
Analysis – Amended 04/06/17

AB 1007 – (Ting) FTB Report Recurrent Noncompliance/Change Due Date to December 31 of Each Year
Analysis – Amended 03/21/17

AB 1010 – (Ting, et al.) Earned Income Refundable Tax Credit/ Expand to Self-Employed & Change Phaseout Percentage
Analysis – Amended 03/21/17
Analysis – Amended 04/24/17

AB 1016 – (Steinorth) Annual Tax/Prorate for New Limited Liability Company
Analysis – Amended 03/29/17

AB 1031 – (Waldron, et al.) Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
Analysis – Introduced 02/16/17
Analysis – Amended 03/20/17
Analysis – Amended 04/04/17
Analysis – Amended 08/24/17
Analysis – FINAL

AB 1071 – (Brough) Employer Wages Paid to Qualified Full-Time Aerospace Employees Credit
Analysis – Amended 03/29/17

AB 1085 – (Calderon) Minimum Franchise & Annual Tax/Authorize Payment in 2 or 3 Equal Installments
Analysis – Introduced 02/16/17

AB 1100 – (Chen) Renter’s Credit/Homeowner’s Property Tax Exemption/ Increase Credit and Exemption Amount
Analysis – Introduced 02/17/17

AB 1140 – (Obernolte) Health Savings Account Deduction Conformity
Analysis – Introduced 02/17/17
Analysis – Amended 01/03/18

AB 1171 – (Obernolte, et al.) Extension of Time for Filing Return Shall Not Be More Than 7 Months
Analysis – Introduced 02/17/17
Analysis – Amended 04/24/17

AB 1175 – (Ting) Golden State Scholarshare Trust Deposits
Analysis – Amended 03/21/17
Analysis – Amended 04/17/17

AB 1210 – (Ridley-Thomas & Galgiani) State Board of Equalization
Analysis – Amended 03/29/17
Analysis – Amended 05/26/17

AB 1216 – (Choi, et al.) Employer Hiring Credit/Increase Employment by 20 Full Time Equivalents
Analysis – Introduced 02/17/17 & Amended 04/05/17 & 04/06/17
Analysis – Amended 05/16/17

AB 1256 – (Brough) Minimum Franchise and Annual Tax/Reduce to $100 for 1st or 2nd Taxable Year
Analysis – Introduced 02/17/17
Analysis – Amended 05/16/17

AB 1257 – (Baker, et al.) FTB Debt Collection Payment Priority Make Restitution Payments to Victims of Crimes First Priority for Collection
Analysis – Introduced 02/17/17
Analysis – Amended 04/17/17

AB 1304 – (Melendez) Exclusion/ CalKIDS Savings Account Deposits
Analysis – Introduced 02/17/17
Analysis – Amended 04/17/17

AB 1341 – (Calderon) Near-Zero-Emission and Zero-Emission Vehicle Credit and Deduction
Analysis – Introduced 02/17/17
Analysis – Amended 03/29/17
Analysis – Amended 05/02/17 & 05/11/17

AB 1345 – (Ridley-Thomas) FTB Report Recurrent Noncompliance/Change Due Date to December 31 of Each Year
Analysis – Amended 04/03/17

AB 1356 – (Eggman, et al.) Higher Education Assistance Fund/ Impose Additional 1 Percent Tax on Taxable Income in Excess of $1 Million
Analysis – Amended 04/03/17 & 04/06/17

AB 1432 – (Melendez) Annual Tax and Minimum Franchise Tax/Exempt New Corporations, LLC’s, LP’s, LLP’s First Consecutive Five Taxable Years
Analysis – Introduced 02/17/17

AB 1516 – (Cunningham) Code Maintenance
Analysis – FINAL

AB 1536 – (Grayson) Contribution to Technology Education Credential Fund (TEC Fund) Deduction
Analysis – Amended 03/30/17

AB 1582 – (Bonta) Renter’s Credit/Increase Amount of Credit and Adjusted Gross Income (AGI) Limitation
Analysis – Amended 03/29/17
Analysis – Amended 05/09/17

AB 1586 – (Gallagher) Employer Wages Paid to Hearing Impaired Employees Credit
Analysis – Amended 03/21/17

AB 1593 – (Ridley-Thomas) FTB Revise Income Tax Forms and Instruction for Use Tax Reporting
Analysis – Introduced 02/17/17
Analysis – FINAL

AB 1629 – (Maienschein, et al.) Employer Wages Paid to Disabled Employees Credit
Analysis – Introduced 02/17/17
Analysis – Amended 04/18/17

AB 1670 – (Gomez) Qualified Affordable Housing Developer Credit
Analysis – Amended 03/28/17 & 04/18/17

AB 1714 – (AH&CD Comm) Low-Income Housing Credit
Analysis – Introduced 03/09/17

AB 1715 – (Quirk-Silva, et al.) International Trade and Investment Offices
Analysis – Amended 03/15/17, 04/24/17 & 01/04/18

AB 1716 – (AJED&E Comm) CA Competes Credit - Extend Sunset Date
Analysis – Introduced 03/15/17 & Amended 04/17/17 & 05/04/17

AB 1717 – (AR&T Comm) FTB Income Tax Forms for Use Tax Reporting and Payment “Acceptable Tax Return” Means Original Return
Analysis – Introduced 03/16/17
Analysis – FINAL

AB 1719 – (AR&T Comm) Voluntary Disclosure Program/Expand Eligibility & Penalty Relief/Repeal REIT Penalty
Analysis – Introduced 03/16/17
Analysis – FINAL

AB 1720 – (AR&T Comm) Electronic Communication - Extend Repeal Date to January 1, 2025
Analysis – Introduced 03/16/17
Analysis – FINAL

AB 1734 – (Calderon, et al.) California Motion Picture & Television Production Credit/Qualified Expenditures & Wages Relating to Original Photography Outside Los Angeles Zone
Analysis – Introduced 01/03/18
Analysis – Amended 04/09/18, 04/12/18 & 05/01/18
Analysis – Amended 05/25/18

AB 1758 – (Steinorth) Homeownership Savings Account/Exclusion
Analysis – Introduced 01/04/18
Analysis – Amended 04/03/18

AB 1765 – (Quirk-Silva, et al.) Disaster Loss Credit
Analysis – Amended 05/15/18

AB 1767 – (Cervantes & Rodriguez) California Kickstart My Future Loan Forgiveness Program/FTB May Recover Payments Made to Recipients No Longer Eligible for Program
Analysis – Introduced 01/04/18
Analysis – Amended 02/22/18

AB 1817 – (Comm. on Budget) Modify the State Leadership Accountability Act (SLAA)
Analysis – FINAL

AB 1844 – (Comm. on Budget) California Motion Picture Credit/California Film Commission Authorized to Allocate Previously Allocated Credits Not Certified/LAO Report Relating to Effectiveness of Qualified Motion Picture Credit Due Date Changed to on or after January 1, 2023
Analysis – Amended 08/13/18

AB 1863 – (Jones-Sawyer, et al.) Personal Income Tax Deduction Related to Commercial Cannabis Activities
Analysis – Introduced 01/11/18
Analysis – Amended 04/17/18
Analysis – Amended 05/08/18
Analysis – FINAL

AB 1864 – (Kiley, et al.) Federal Income Tax Paid Deduction
Analysis – Introduced 01/12/18 & Amended 02/27/18

AB 1878 – (Lackey, et al.) Exclusion/ Space Transportation Company Income
Analysis – Introduced 01/17/18

AB 1900 – (Brough) Capital Investment Incentive Program
Analysis – Introduced 01/22/18
Analysis – Amended 04/30/18

AB 1904 – (Cervantes) Apprentice Training Credit
Analysis – Introduced 01/22/18
Analysis – Amended 03/15/18

AB 1922 – (Fong, et al.) PIT Rates/Modify All Rates/Increase Renter’s Credit & Homeowner’s Property Tax Exemption/Eliminate Minimum Franchise Tax/California Competitiveness Act
Analysis – Introduced 01/24/18 & Amended 03/01/18

AB 1942 – (Santiago, et al.) Earned Income Refundable Credit/ Franchise Tax Board Revise Form 540 & Form 540 2EZ to Include Information Related to the California Earned Income Tax Credit/ Earned Income Tax Credit Information Act
Analysis – Introduced 01/29/18
Analysis – Amended 04/11/18
Analysis – Amended 04/30/18

AB 1972 – (Choi) Income Share Agreements for Postsecondary Training
Analysis – Introduced 01/31/18

AB 1979 – (Bonta & Steinorth) Homeownership Savings Account/Deduction/Exclusion
Analysis – Introduced 01/31/18
Analysis – Amended 04/17/18

AB 2008 – (Salas & Burke) Exclusion/Amounts Provided from Carl Moyer Memorial Air Quality Standards Attainment Program
Analysis – Introduced 02/01/18
Analysis – Amended 03/20/18

AB 2023 – (Caballero, et al.) Child & Dependent Care Expenses Credit/ Refundable
Analysis – Introduced 02/05/18
Analysis – Amended 05/25/18 & 05/29/18
Analysis – Amended 07/02/18

AB 2039 – (Fong) California Achieving a Better Life Experience (CalABLE) Contributions Deduction
Analysis – Introduced 02/06/18
Analysis – Amended 03/21/18

AB 2042 – (Steinorth) Residential Graywater Reuse System Credit
Analysis – Introduced 02/06/18 & Amended 03/19/18
Analysis – Amended 05/01/18

AB 2066 – (Stone, et al.) Earned Income Refundable Credit/ Allow to Individuals who are Age 18 and older/ Allow to Individuals with Federal Individual Taxpayer Identification Numbers (ITIN)
Analysis – Amended 03/19/18
Analysis – Amended 05/15/18

AB 2087 – (Waldron) State Agencies Establish Technology Modernization Goals
Analysis – Introduced 02/07/18
Analysis – Amended 07/02/18

AB 2096 – (Frazier) Organ and Tissue Donor Registry Voluntary Tax Contribution Fund
Analysis – Amended 03/20/18
Analysis – Amended 04/24/18
Analysis – FINAL

AB 2131 – (Melendez) Minimum Franchise Tax/Reduce to $400
Analysis – Introduced 02/12/18

AB 2166 – (Caballero, et al.) Agriculture Development Credit
Analysis – Introduced 02/12/18 & Amended 03/14/18 & 04/02/18
Analysis – Amended 04/16/18, 04/26/18 & 05/09/18

AB 2205 – (Brough) Transportation Improvement Fee Personal Property Tax Deduction
Analysis – Amended 03/15/18

AB 2217 – (Burke) Golden State Coin Credit
Analysis – Amended 03/20/18 & 04/05/18
Analysis – Amended 05/02/18

AB 2259 – (Patterson) Still Birth Credit
Analysis – Introduced 02/13/18
Analysis – Amended 04/30/18

AB 2283 – (Holden) Exclusion/Financial Incentives for Participation in Turf Removal/Extends Repeal Date to January 1, 2024
Analysis – Introduced 02/13/18

AB 2312 – (Garcia, et al.) CA Competes Tax Credit/Allow 50 Percent of Unallocated Credit to be Reserved for Taxpayers Who Create or Retain Regionally Significant Jobs
Analysis – Amended 03/20/18 & 04/30/18
Analysis – Amended 05/15/18

AB 2351 – (Eggman) Higher Education Assistance Fund/ Impose Additional 1 Percent Tax on Taxable Income in Excess of $1 Million
Analysis – Amended 03/19/18

AB 2355 – (Ting & Lara) Disallow Credits to Taxpayers that Contract or Subcontract to Build Border Wall
Analysis – Amended 03/22/18

AB 2387 – (Reyes) Earned Income Refundable Credit/ Allow to Individuals who are Age 18
Analysis – Introduced 02/14/18

AB 2394 – (Brough, et al.) Exclusion/Military Retirement Income
Analysis – Amended 03/19/18
Analysis – Amended 04/24/18

AB 2400 – (Kalra & Reyes) California Alzheimer’s Disease & Related Dementia Research Voluntary Tax Contribution Fund /Extend Repeal Date to January 1, 2025
Analysis – Introduced 02/14/18
Analysis – Amended 06/14/18
Analysis – FINAL

AB 2410 – (Grayson) Annual Tax/Reduce to $400 for Limited Liability Company (LLC) Small Business within First 2 Years of Operation
Analysis – Introduced 02/14/18
Analysis – Amended 04/16/18
Analysis – Amended 05/01/18

AB 2414 – (Choi) Attic Vent Closure Credit
Analysis – Introduced 02/14/18
Analysis – Amended 03/22/18
Analysis – Amended 04/17/18

AB 2459 – (Friedman, et al.) Health Insurance Premiums Refundable Credit
Analysis – Amended 03/23/18 & 04/11/18
Analysis – Amended 05/16/18 & 05/25/18
Analysis – Amended 08/06/18

AB 2478 – (Voepel, et al.) Gross Income Exclusion – Student Loan Assistance
Analysis – Introduced 02/14/18
Analysis – Amended 04/26/18

AB 2480 – (Voepel & Mathis) Contributions to Scholarship Granting Organization Credit/Scholarship Tax Credit Program Act
Analysis – Introduced 02/14/18 & Amended 03/19/18

AB 2503 – (Irwin) Administrative Dissolution
Analysis – Introduced 02/14/18
Analysis – FINAL

AB 2510 – (Muratsuchi) Annual Tax/Reduce to $100 for LLC Microbusiness/Extend Exemption for LLC Small Business Owned by Deployed Member of the U.S. Armed Forces
Analysis – Introduced 02/14/18

AB 2529 – (Chu) Withholding on Outbound Like-Kind Exchanges and Reporting Requirements
Analysis – Amended 03/19/18

AB 2574 – (Bloom) Sales and Use Tax Exemptions
Analysis – Amended 03/22/18
Analysis – Amended 04/30/18

AB 2577 – (Gray) Labor Organizer Dues Deduction
Analysis – Introduced 02/15/18
Analysis – Amended 04/09/18

AB 2590 – (Chen) Exclusion/Military Servicemember Income
Analysis – Introduced 02/15/18

AB 2678 – (Irwin) State Agencies, Persons, or Businesses Disclose Any Breach of Security or Data / Notification Requirements
Analysis – Amended 06/21/18

AB 2690 – (Burke) FTB & EDD Develop Report to Legislature Regarding Imposing Payroll Charges on Employers
Analysis – Amended 03/22/18

AB 2700 – (Burke & Low) Tax Credits for Education and Training
Analysis – Amended 03/21/18 & Amended 05/07/18
Analysis – Amended 05/16/18

AB 2703 – (Mayes) Home Care Services Credit/ FTB Collect Data Annually
Analysis – Amended 03/22/18 & Amended 04/03/18
Analysis – Amended 04/25/18
Analysis – Amended 05/09/18

AB 2727 – (Flora) Firefighter Expenses Credit
Analysis – Introduced 02/15/18
Analysis – Amended 04/10/18

AB 2730 – (Harper) Repeal Authority of Franchise Tax Board (FTB) to Collect Unpaid Tolls & Toll Evasion Penalties
Analysis – Introduced 02/15/18
Analysis – Amended 03/22/18
Analysis – Amended 04/18/18
Analysis – Amended 06/11/18

AB 2731 – (Gipson) Tax Rates/Additional 17 Percent Tax on Income Derived From Investment Management Services Interest
Analysis – Introduced 02/15/18

AB 2749 – (Bonta) State Agency Director and Chief Information Officer Certify Internet Web site is Mobile Friendly and Prohibit Website Intended for Public Use from Being Operational unless Mobile Friendly and Accessible by Persons with Disabilities
Analysis – Amended 03/23/18
Analysis – Amended 05/25/18
Analysis – FINAL

AB 2758 – (Burke) Angel Investor Investments in Qualified Small Businesses Credit
Analysis – Introduced 02/16/18
Analysis – Amended 04/18/18

AB 2833 – (Santiago) Renter's Credit/Modify & Make Refundable/FTB Calculate Amount of Credit Allowed by County & Publish Determinations on Internet Web site to Notify Taxpayers
Analysis – Amended 03/20/18

AB 2855 – (Brough) Net Operating Loss (NOL) Deduction Carryback/Modified Conformity
Analysis – Introduced 02/16/18
Analysis – Amended 04/18/18
Analysis – Amended 07/05/18

AB 2922 – (Gipson) Qualified Affordable Housing Developer Credit
Analysis – Introduced 02/16/18
Analysis – Amended 04/23/18 & 05/02/18

AB 2932 – (Choi) Employer Hiring Credit/Qualified New Employee Wages
Analysis – Amended 03/20/18

AB 2936 – (Nazarian, et al.) California Motion Picture Credit
Analysis – Introduced 02/16/18

AB 2944 – (Jones-Sawyer) Schools Not Prisons Voluntary Tax Contribution Fund
Analysis – Introduced 02/16/18
Analysis – Amended 04/02/18
Analysis – Amended 04/16/18
Analysis – Amended 05/31/18
Analysis – Amended 06/14/18
Analysis – FINAL

AB 2945 – (Gallagher, et al.) Employer Wages Paid to Hearing Impaired Employees Credit
Analysis – Introduced 02/16/18
Analysis – Amended 04/30/18
Analysis – Amended 05/14/18

AB 2957 – (Gallagher) Employer Wages Paid to Employees in Water Innovation & Technology Zone Credit
Analysis – Amended 03/20/18
Analysis – Amended 04/11/18
Analysis – Amended 04/16/18
Analysis – Amended 05/01/18

AB 2999 – (Bonta) Donated Qualified Land or Property for Affordable Housing Credit
Analysis – Introduced 02/16/18
Analysis – Amended 05/10/18

AB 3029 – (Arambula) California New Employment Credit/FTB Report Annually to Legislature Regarding Credit
Analysis – Amended 03/20/18
Analysis – Amended 05/16/18

AB 3057 – (Quirk-Silva) Exempt Organizations/Mutual Ditch or Irrigation Companies
Analysis – Amended 03/13/18

AB 3060 – (Bonta) Employer Educational Assistance Deduction
Analysis – Amended 03/22/18

AB 3072 – (Chiu) Low-Income Housing Credit/Farmworker Housing Credit
Analysis – Amended 03/22/18 & 04/17/18
Analysis – Amended 05/16/18

AB 3127 – (Acosta) Employer Wages Paid to Disabled Employees
Analysis – Introduced 02/16/18

AB 3128 – (Chen) Disabled Veteran Service Dog Credit
Analysis – Introduced 02/16/18
Analysis – Amended 04/10/18

AB 3143 – (Low & Hill ) Tax Preparation Act/California Tax Education Council Can Enter Agreement with FTB to Provide Reimbursement to FTB for Assistance in Carrying Out Enforcement Activities
Analysis – Amended 06/21/18
Analysis – FINAL

AB 3249 – (Comm. on Judiciary) Court Ordered Debt, Include Amounts Imposed by Supreme Court & Amounts Due to State Bar
Analysis – Amended 05/03/18 & 05/16/18
Analysis – Amended 06/18/18 & 07/03/18
Analysis – FINAL

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