Overview
We provide our own analysis of proposed tax law changes that affect taxpayers for the current year and the previous year. Senate bill analyses are updated regularly.
2021 / 2022 Legislative session
SB 38 – (Wieckowski) Gross Income Exclusion for Recycling Refund Value
Analysis – Amended 02/12/21
Analysis – Amended 03/01/21
Analysis – Amended 03/17/21
Analysis – Amended 05/20/21 and 05/26/21
Analysis – Amended 06/30/21
Analysis – Amended 02/14/22
SB 49 – (Umberg, et al.) California Fair Fees Tax Credit
Analysis – Amended 02/01/21
Analysis – Amended 03/08/21, 04/06/21, 04/29/21 & 05/11/21
Analysis Amended 05/09/22
SB 65 – (Skinner, et al.) Maternal Care and Services
Analysis – Amended 03/10/21, 04/05/21 & 04/15/21
Analysis – Amended 06/14/21
Analysis – Amended 08/30/21
SB 74 – (Borgeas & Caballero, et al.) Keep California Working Act
Analysis – Amended 02/02/21 & 03/11/21
SB 87 – (Caballero and Min, et al.) Collection of Small Business COVID-19 Relief Grants
Analysis – FINAL
SB 91 – (Committee on Budget and Fiscal Review) COVID-19 Relief – Tenancy: Rental Assistance
Analysis – FINAL
SB 104 – (McGuire & Caballero, et al.) Small Business Relief Act (SBRA)
Analysis – Introduced 01/05/21
Analysis – Amended 03/09/21
Analysis – Amended 04/05/21 & 04/12/21
SB 139 (Committee on Budget) Golden State Stimulus II
Analysis Introduced 01/08/21 and Amended 06/25/21
SB 144 (Portantino, et al.) California Motion Picture Credit/Increase Allocation for Recurring TV Series
Analysis – Amended 07/11/21
SB 151 (Committee on Budget & Fiscal Review) Budget Trailer Bill – Collection and Income Exclusion
Analysis – Amended 06/28/21
SB 240 – (Eggman, et al.) Credit for Agriculture Product Donations to Food Banks
Analysis – Introduced 01/21/21
Analysis – Amended 03/10/21
SB 271 – (Wiener) List of State Tax Filers to Federal District Courts in California
Analysis – Amended 01/03/22
SB 276 – (Ochoa Bogh, et al.) California Earned Income Tax Credit (CalEITC) Election to Calculate Credit Using 2019, 2020, or 2021 Earned Income
Analysis – Introduced 01/29/21 and Amended 03/15/21 & 03/17/21
SB 284 – (Stern and Gipson) Workers’ Compensation: Firefighters and Peace Officers – Post-Traumatic Stress Disorder (PTSD)
Analysis – Introduced 02/01/21 and Amended 03/16/21
Analysis – Amended 06/28/21
Analysis – Amended 08/30/21
SB 313 – (Durazo) Refundable California Competes Tax Credit
Analysis – Introduced 02/04/21
SB 347 – (Caballero, et al.) California Community and Neighborhood Tree Voluntary Tax Contribution Fund
Analysis – Introduced 02/09/21
Analysis – Amended 03/07/21 & 03/17/21
Analysis – FINAL
SB 408 – (Min) Credit for Restaurants, Bars, and Hotels that Temporarily Ceased Business due to Emergency Order
Analysis – Introduced 02/12/21 and Amended 03/10/21 & 04/29/21
SB 424 – (Durazo and Bloom) Homeless Employment Hiring Tax Credit
Analysis – Introduced 02/12/21
SB 444 – (Hertzberg, et al.) Income Exclusion for National and Community Service State Grant Program
Analysis – Amended 03/03/21
Analysis – Amended 05/20/21
SB 457(Portantino & Wilk, et al.) Registered Vehicles Credit
Analysis Amended 05/26/22
SB 459 – (Allen, et al.) Political Reform Act of 1974: Lobbying Periodic Reporting
Analysis – Introduced 02/16/21 and Amended 03/10/21, 04/12/21, 04/28/21 & 06/23/21
Analysis – Amended 07/06/21
SB 485 – (Portantino, et al.) Motion Picture and Television Production Tax Credit Allocation Extension
Analysis – Introduced 02/17/21 and Amended 03/10/21, 04/29/21, 05/11/21 & 05/20/21
Analysis-Amended 01/03/22
SB 553 – (Limón) California Work Opportunity Tax Credit
Analysis – Amended 03/10/21 & 04/15/21
Analysis – Amended 05/11/21
SB 586 – (Bradford) Public Employment
Analysis – Introduced 02/18/21
Analysis – Amended 05/25/21
Analysis – Amended 08/30/21
Analysis – Amended 09/03/21
SB 601 – (Ochoa Bogh, et al.) Increase Capital Gain Exclusion for Sale of a Principal Residence to First-Time Homeowners
Analysis – Introduced 02/18/21
Analysis – Amended 04/22/21
Analysis – Amended 05/20/21
SB 603 – (Bradford) Cannabis Equity Business Tax Credit
Analysis – Introduced 03/10/21
Analysis – Amended 04/19/21
Analysis – Amended 05/20/21
SB 610 – (Grove & Ochoa Bogh) Virtual Learning Expense Credit
Analysis – Introduced 02/18/21 & Amended 04/05/21
SB 611 – (Allen) California Motion Picture & Television Production Credit: Additional Credit Percentage for Career Pathways Program Participants
Analysis – Introduced 02/18/21 and Amended 03/10/21, 04/29/21 & 05/11/21
SB 706 – (Bates) Property Tax Change in Ownership in Legal Entities
Analysis – Introduced 02/19/21
SB 755 – (Roth) Training-Related Job Placement Reporting
Analysis – Introduced 02/19/21
Analysis – Amended 04/05/21
SB 796 – (Bradford, et al.) Gross Income Exclusion for Sale or Transfer of Bruce’s Beach
Analysis – Amended 03/24/21, 04/12/21, 04/19/21, 05/03/21, 05/28/21, 06/23/21 & 07/06/21
Analysis – FINAL
SB 834 (Wiener, et al.) Suspension of Tax Exempt-Status for Nonprofit Organizations Supporting or Engaging in Illegal Activities
Analysis Amended 03/09/22, 04/06/22, 04/18/22, and 05/02/22
SB 843 (Glazer, et al.) Renters' Credit
Analysis-Introduced 01/11/22 and Amended 03/21/22
SB 860 (Rubio & Hueso) Young Child Tax Credit
Analysis Introduced 01/20/22 and Amended 03/24/22
SB 967 (Hertzberg, et al.) California Health Benefit Exchange/Information Sharing
Analysis-Introduced 02/10/22
Analysis-Amended 04/04/22
Analysis-Amended 04/18/22
SB 971 (Newman) Housing – Household Pets
Analysis-Amended 03/10/22
SB 1025 (Bates & Cooper) Blood Donation Credit for Business Entities
Analysis-Introduced 02/15/22
SB 1202 (Limón) Secretary of State Document Filings for Business Entities
Analysis – Introduced 02/17/22
Analysis-Amended 03/21/22 – 03/31/22
SB 1203 (Becker, et al.) State Agencies to Establish Zero Net Emissions of Greenhouse Gases
Analysis Amended 03/08/22 and 03/24/22
Analysis Amended 05/19/22
SB 1246 (Stern) Gross Income Exclusions for Thomas and Woolsey Fire Victims
Analysis – Introduced 02/17/22 and Amended 03/16/2022
Analysis Amended 05/09/22
SB 1247(Hueso) Report Rebates Promotions and Incentives for Sale of Products
Analysis Amended 04/25/22
SB 1266 (Borgeas) Electricity Generator or Solar Battery Tax Credit
Analysis – Introduced 02/18/22 and Amended 03/31/22 and 04/18/22
Analysis Amended 4/28/22 and 05/19/22
Analysis Amended 06/13/22
SB 1293(Bradford) Cannabis Equity Tax Credit
Analysis-Amended 03/16/22
Analysis Amended 04/28/22
SB 1301 (Becker.) Green Energy Manufacturing Tax Credit
Analysis Amended 04/28/22, 05/09/22, and 05/19/22
SB 1336 (Weiner) Planning and Zoning- Higher Education Institutions and Religious Institutions
Analysis – Amended 03/16/22
Analysis Amended 04/28/22 and 05/09/22
Analysis Amended 06/09/22
SB 1349 (Caballero and Limón, et al.) California Work Opportunity Credit
Analysis-Introduced 02/18/22 and Amended 03/21/22
Analysis–Amended 04/04/22
SB 1374 (Borgeas) Qualified Tuition Program Deduction
Analysis-Introduced 02/18/22 and Amended 03/02/22
Analysis-Amended 04/18/22
Analysis Amended 05/19/22
SB 1377 (Newman and Wieckowski) Adjusted Gross Income Deduction for Attorney’s Fees and Court Costs Related to Consumer Protection Violation Actions
Analysis Amended 02/18/22 and 04/18/22
SB 1380 (Senate Committee on Judiciary) Code Maintenance
Analysis–Introduced 02/18/22 and Amended 03/16/22
Analysis–Amended 04/18/22
Analysis Amended 05/05/22
SB 1411 (Melendez) Gross Income Exclusion for Retirement Pay of Members of Uniformed Services
Analysis – Introduced 02/18/22
Analysis – Amended 04/21/22
SB 1484 (Grove) Homeless, Foster, or Former Foster Youth Income Tax Credit for Qualified First-Year Wages
Analysis – Introduced 02/18/22
2019 / 2020 Legislative session
SB 9 – (Beall, et al.) Low-Income Housing Credit/Remove Sunset Date
Analysis – Introduced 12/03/18
Analysis – Amended 04/03/19
Analysis – Amended 07/27/20
SB 26 – (Caballero) Child & Dependent Care Expenses Credit/Refundable
Analysis – Introduced 12/03/18
Analysis – Amended 03/18/19
SB 37 – (Skinner, et al.) Corporation and Bank and Financial Institution Tax Rate Increase
Analysis – Amended 04/03/19
Analysis – Amended 01/16/20
SB 51 – (Hertzberg, et al.) Cannabis Limited Charter Banking and Credit Union Law
Analysis – Introduced 12/04/18 & Amended 03/25/19, 04/29/18 & 06/13/19
Analysis – Amended 09/05/19
SB 63 – (Hertzberg, et al.) Student Loan Debt Relief
Analysis – Introduced 01/07/19 & Amended 04/22/19
Analysis – Amended 07/01/19
Analysis – Amended 09/03/19
Analysis – FINAL
SB 78 – (Committee on Budget & Fiscal Review) Omnibus Health
Analysis – FINAL
SB 92 – (Committee on Budget and Fiscal Review) Office of Tax Appeals: Establish Alternative to Appear Before a Tax Appeals Panel
Analysis – FINAL
SB 144 – (Mitchell, et al.) Court Ordered Debt Program
Analysis – Amended 03/27/19 & 05/21/19
SB 175 – (Pan) Health Care Service Plan contracts
Analysis-Amended 01/06/20
SB 241 – (Moorlach) California Voluntary Contribution Program
Analysis – Amended 04/22/19 & 04/29/19
SB 248 – (Glazer, et al.) Taxation: Renter's Credit
Analysis – Introduced 02/11/19 & Amended 03/18/19 & 04/24/19
Analysis – Amended 05/21/19
Analysis – Amended 06/27/19
SB 252 – (Levya) Exclusion/Mobilehome Park Sales
Analysis – Amended 03/25/19 & 04/22/19
Analysis – Amended 05/07/19
SB 254 – (Hertzberg) Allowance of the Transfer of Tax Losses and Income Exclusion for Investment in Affordable Housing from Transfer of Tax Losses
Analysis – Amended 07/27/19
SB 263 – (Dodd) Federal Conformity – ABLE Programs and Small Business Accounting
Analysis – Introduced 02/12/19 & Amended 04/22/19
SB 295 – (McGuire, et al.) Fire Safe Home Tax Credits
Analysis – Amended 08/19/19
SB 309 – (Rubio, et al.) California Senior Citizen Advocacy Voluntary Tax Contribution Fund
Analysis – Introduced 02/15/19
Analysis – Amended 04/11/19 & 04/22/19
Analysis – FINAL
SB 310 – (Skinner) Code of Civil Procedure – Jury Selection
Analysis – Amended 03/21/19, 04/29/19 & 05/17/19
Analysis – Amended 08/13/19
Analysis – Amended 08/26/19
SB 315 –(Hertzberg & Gabriel) COVID-19 Alternative Adjudication Program
Analysis –Amended 06/25/20
SB 344 – (McGuire) Local Prepaid Mobile Telephony Services Collection Act
Analysis – Amended 03/26/19
Analysis – Amended 04/22/19
Analysis – Amended 06/27/19
SB 349 – (Portantino) Minimum Franchise Tax/Reduce for Corporations
Analysis – Introduced 02/19/19
Analysis – Amended 04/24/19
Analysis – Amended 06/24/19
Analysis – Amended 09/05/19
Analysis – FINAL
SB 378 – (Wiener, et al.) California Estate & Gift Taxes
Analysis – Amended 03/25/19
Analysis - Amended 09/06/19
SB 384 – (Morrell) Gain Exclusion from Sale of Principal Residence to First-Time Homebuyer
Analysis – Amended 03/25/19
SB 422 – (Hueso) Hiring Credit
Analysis – Introduced 02/21/19, Amended 05/07/19 & 05/17/19
Analysis – Amended 07/01/19
SB 437 – (Wilk) Qualified Commuter Refundable Credit
Analysis – Amended 03/26/19
SB 451 – (Atkins) Rehabilitation of Certified Historic Building Credit
Analysis – Introduced 02/21/19
Analysis – Amended 04/08/19 & 05/21/19
Analysis – Amended 09/03/19 & 09/06/19
Analysis – FINAL
SB 468 – (Jackson & Quirk) California Tax Expenditure Review Board
Analysis – Amended 03/25/19, 04/22/19, 04/25/19, & 05/07/19
Analysis – Amended 07/11/19
Analysis – Amended 09/03/19
Analysis – FINAL
SB 473 – (Moorlach.) Voluntary Contribution Funds/Legislative Intent
Analysis – Introduced 02/21/19
SB 477 – (Wieckowski & Allen) Qualified Student Loan Credit
Analysis – Introduced 02/21/19 & Amended 04/24/19, 05/07/19, 05/17/19 & 06/17/19
SB 485 – (Beall, et al.) Repeal of DMV’s Authority to Suspend Top 500 List Driver’s Licenses
Analysis – Introduced 02/21/19 & Amended 03/25/19, 04/08/19, 05/17/19, & 06/17/19
SB 488 – (Morell) Private School Tax Credit
Analysis – Introduced 02/21/19
SB 521 – (Portantino et al.) Section 8 Housing Tax Credit
Analysis – Introduced 02/21/19 & Amended 04/25/19 & 05/07/19
Analysis – Amended 05/21/19 & 06/11/19
Analysis – Amended 06/26/19
SB 522 – (Hertzberg) 21st Century Tax Reform
Analysis – Introduced 02/21/19
SB 579 – (Nielson) Definition of “Taxpayer”/Technical change
Analysis – Introduced 02/22/19
SB 587 – (Monning) California Sea Otter Voluntary Tax Contribution Fund
Analysis – Amended 08/12/19 & 01/06/20
Analysis – Amended 06/24/20
Analysis – FINAL
SB 592 – (Wiener, et al.) Code of Civil Procedure – Jury Selection
Analysis – Amended 07/27/20 & 7/28/20
Analysis – FINAL
SB 626 – (Stern) Armed Forces Minimum Franchise Tax Exemption
Analysis – Amended 04/04/19 & 04/25/19
Analysis – Amended 07/02/19
SB 635 – (Hueso) Deferral of Capital Gains for Investments in Qualified Opportunity Zone
Analysis – Amended 03/27/19
SB 637 – (McGuire, et al.) Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund/Reset Minimum Contribution Amount & Remove Indexing
Analysis – Introduced 02/22/19 & Amended 04/04/19
Analysis – FINAL
SB 749 – (Durazo) California Public Records Act/Trade Secrets
Analysis – Introduced 02/22/19 & Amended 03/27/19, 04/29/19, 05/23/19, 06/19/19, 09/03/19, 09/06/19 & 09/10/19
SB 763 – (Galgiani) Mortgage Forgiveness Debt Relief within Federal Disaster Areas
Analysis – Introduced 02/22/19
Analysis-Amended 07/03/19
SB 775 – (Rubio) Exempt Organizations/Mutual Ditch or Irrigation Companies
Analysis – Introduced 02/22/19
Analysis – Amended 05/07/19
Analysis – Amended 07/03/19
SB 790 – (Committee on Governance & Finance) State Only Election/Partnership Audit Adjustments
Analysis – Introduced 03/21/19
Analysis – Amended 06/20/19
Analysis – FINAL
SB 934 – (Bates, et al.) Eliminate the Tax-Exempt Application Fee and the
Form 199 Filing Fee
Analysis – Introduced 02/06/20
Analysis – Amended 04/29/20
Analysis – Amended 06/18/20
Analysis – FINAL
SB 937 – (Hill) State Agencies Web Accessibility Temporary Removal Process
Analysis – Introduced 02/06/20
SB 956 – (Jackson) California Tax Expenditure Review Board
Analysis – Introduced 02/10/20
SB 972 – (Skinner) Franchise Tax Board Annual Report of Corporate Taxpayer Information
Analysis – Amended 03/25/20
Analysis – Amended 05/29/20 & 06/15/20
Analysis – Amended 07/28/20
Analysis – 07/28/20 Corrected
Analysis – FINAL
SB 1001 – (Wiener & Skinner) Code of Civil Procedure – Jury Selection
Analysis – Introduced 02/13/20
SB 1007 – (Hueso) Personal Income Tax Exclusion for Retirement Pay of Members of Uniformed Services
Analysis – Introduced 02/14/20
SB 1010 – (Jackson) Safety, Accountability, Freedom, and Economic Opportunity Act (SAFE Act)
Analysis – Amended 03/25/20
SB 1020 – (Dahle) Income Tax Credit: Backup Power Generator
Analysis – Introduced 02/14/20
SB 1030 – (Senate Committee on Housing) Housing Omnibus–Low-income Housing Credit
Analysis – Introduced 02/14/20
Analysis – Amended 04/06/20
Analysis – Amended 08/03/20
SB 1071 – (Wilk, et al.) Personal Income Tax Exclusion for Retirement Pay of Members of Uniformed Services
Analysis – Introduced 02/18/20
SB 1139 – (Hill) Nondeductible Fines and Penalties for Electrical and Gas Corporations
Analysis – Introduced 02/19/20
SB 1140 – (Caballero & Reyes) Child Poverty Tax Credit
Analysis – Introduced 02/19/20
SB 1319 – (Bates and Brough) Property Tax Change in Ownership in Legal Entities
Analysis – Introduced 02/21/20
SB 1329 – (Wilk) Climate Innovation Voluntary Tax Contribution Account
Analysis – Introduced 02/21/20
SB 1333 – (Durazo, et al.) Corporation Tax Law Credits: Homelessness
Analysis – Introduced 02/21/20
SB 1357 – (Portantino) Election to Opt Out of Certain Income Tax Credits (Research and Development Credit and California Competes Tax Credit) and Instead Claim a Refund of Sales Tax Reimbursement and Use Taxes Paid
Analysis – Introduced 02/21/20
SB 1371 – (Senate Committee on Judiciary) Code Maintenance
Analysis – Introduced 02/21/20
Analysis – FINAL
SB 1374 – (Bradford) One-time Abatement of Timeliness Penalties
Analysis – Amended 03/25/20
SB 1409 – (Caballero) California Earned Income Tax Credit (CalEITC) Non-filer Report
Analysis – Amended 03/25/20
Analysis – Amended 05/22/20 & 06/22/20
Analysis – FINAL
SB 1410 – (Caballero and Bradford) Tenant-Owner COVID-19 Eviction Relief Agreements and Related Tax Credit
Analysis – Amended 06/16/20 & 06/19/20
Analysis-Amended 07/27/20 and 08/05/20
SB 1413 – (Roth) Franchise Tax Board may Disclose Occupational Data to the Employment Development Department Upon Request
Analysis – Introduced 02/21/20
SB 1415 – (Borgeas, et al.) Income Tax Credit: Back-up Electricity Generators
Analysis – Introduced 02/21/20
SB 1447 – (Bradford, et al.) Small Business Hiring Credit
Analysis – FINAL
2017/2018 Legislative session
SB 18 – (Pan) Committee in Consultation with FTB Develop Framework for California's Promise to its Children
Analysis – Amended 04/03/17
SB 61 – (Hertzberg, et al.) Emergency Food for Families Voluntary Contribution Fund/Extend Repeal Date Until December 1, 2026
Analysis – Introduced 12/21/16
Analysis – Amended 06/12/17
Analysis – Amended 06/28/17
Analysis – FINAL
SB 66 – (Wieckowski) Disclose Punitive Damage Deduction
Analysis – Introduced 01/05/17
Analysis – Amended 06/18/18
SB 85 – (Comm on Budget & Fiscal Review) FTB Disclosure of Tax Return Information to Scholarshare Investment Board (Board) to Verify Eligibility for the Every Kid Counts College Savings Matching Grant Program
Analysis – FINAL
SB 106 – (Comm on Budget & Fiscal Review) Earned Income Refundable Credit/Increase Income Thresholds & Expand to Self-Employed
Analysis – FINAL
SB 140 – (Allen) Learning Communities for School Success Program
Analysis – Amended 03/21/17
SB 141 – (Nguyen) Update Federal Code References/Discharge of Student Loans
Analysis – FINAL
SB 148 – (Wiener & Atkins) Cannabis State Payment Collection Law/BOE May Enter Into Collection Agreement with FTB
Analysis – Introduced 01/17/17
Analysis – Amended 03/23/17
Analysis – Amended 04/05/17
SB 227 – (De Leon, et al.) Refundable Local Schools and Colleges Voluntary Contribution Fund Tax Credit
Analysis – Amended 01/03/18
Analysis – Amended 01/25/18
Analysis – Amended 06/04/18
Analysis – Amended 07/05/18
SB 244 – (Lara) State Agency Disclosure of Personal Information
Analysis – Amended 07/13/17
Analysis – Amended 09/05/17 & 09/08/17
SB 248 – (Morell) Annual Tax & Minimum Franchise Tax/Exempt New Small Businesses
Analysis – Introduced 02/07/17
SB 259 – (Wilk, et al.) FTB Shall Include Signed Statement by Executive Officer When Submitting Reports to the Legislature or State Legislative Body/State Agencies
Analysis – Introduced 02/08/17
SB 274 – (Glazer & Berryhill) Reporting Federal Changes Imputed to a Partnership under the New Federal Audit Rules
Analysis – Amended 04/09/18 & 04/16/18
Analysis – Amended 06/28/18
Analysis – FINAL
SB 289 – (McGuire) Exclusion/Earned Income from Indian Country in This State
Analysis – Introduced 02/09/17
Analysis – Amended 04/05/17
Analysis – FINAL
SB 325 – (Mendoza) Community Development Financial Institution Deposits Credit/Extend Sunset and Repeal Dates
Analysis – Introduced 02/13/17 & Amended 03/20/17
SB 337 – (Bates & Nguyen) DOF in Consultation with FTB Estimate Revenue from Enactment of Federal Corporate Repatriation Statute/Repatriation Infrastructure Fund
Analysis – Introduced 02/13/17
SB 343 – (Bradford) Carousel Housing Tract Cleanup Income Exclusion
Analysis – Amended 06/08/17
Analysis – Amended 07/06/17
Analysis – Amended 09/01/17
Analysis – Amended 07/05/18
Analysis – Amended 08/20/18
Analysis – FINAL
SB 352 – (Stone) Withholding/Nonresident Real Property
Analysis – Introduced 02/14/17
Analysis – Amended 04/18/17
SB 375 – (Bradford) First Time Abatement of Timeliness Penalty
Analysis – Introduced 02/14/17 & Amended 03/28/17
SB 408 – (Nguyen & Wilk) Withholding Exemption for Income of Active Duty Military Residents
Analysis – Introduced 02/15/17
SB 421 – (Wiener) Sex Offenders: Registration: Criminal Offender Record Information Systems
Analysis – Introduced 03/30/17
Analysis – Amended 04/17/17
SB 434 – (Galgiani) Mortgage Forgiveness Debt Relief
Analysis – Introduced 02/15/17
Analysis – Amended 04/06/17
Analysis – Amended 07/17/17
SB 440 – (Hertzberg, et al.) California Breast Cancer Research Voluntary Tax Contribution Fund/California Cancer Research Voluntary Tax Contribution Fund
Analysis – Introduced 02/15/17
Analysis – Amended 06/12/17
Analysis – Amended 06/28/17
Analysis – FINAL
SB 503 – (Newman, et al.) Keep Arts in Schools Voluntary Tax Contribution Fund/Protect Our Coast and Oceans Voluntary Tax Contribution Fund
Analysis – Amended 03/20/17
Analysis – Amended 05/09/17
Analysis – Amended 06/29/17
Analysis – Amended 07/17/17, 07/20/17, 08/24/17 & 09/05/17
Analysis – FINAL
SB 507 – (Hueso) Tijuana River Valley Preservation
Analysis – Introduced 02/16/17
Analysis – Amended 05/16/17
SB 539 – (De Leon & Portantino) College Access Tax Credit/ Increase Percentage and Allocation Amount
Analysis – Amended 05/14/18
Analysis – Amended 08/20/18
Analysis – FINAL
SB 567 – (Lara) Changes to Charitable Reminder Trusts/Eliminate Step-up in Basis/Cap Deduction for Highly Compensated Executives Pay at $1,000,000
Analysis – Introduced 02/17/17
Analysis – Amended 05/03/17
Analysis – Amended 05/15/17
SB 646 – (Galgiani) State Employment/Adverse Actions Against State Employees Are Not Valid Unless Notice & Investigation is Completed Within One Year After Cause for Discipline Arose Unless Specified
Analysis – Introduced 02/17/17
SB 661 – (Fuller) Modify the New Employment Credit
Analysis – Introduced 02/17/17
SB 726 – (Wiener) Repeal and Replacement of California Estate Tax
Analysis – Amended 03/23/17
Analysis – Amended 01/03/18
SB 775 – (Wieckowski) FTB in Consultation with Climate Dividend Access Board, Develop, Implement & Administer California Climate Dividend Program
Analysis – Amended 05/01/17
SB 807 – (Stern, et al.) Teacher Recruitment Credit and Retention Exclusion
Analysis – Introduced 02/17/17
Analysis – Amended 05/03/17
SB 813 – (SG&F Comm) Voluntary Disclosure Program/Expand Eligibility & Penalty Relief
Analysis – Introduced 03/22/17
Analysis – Amended 07/17/17
Analysis – FINAL
SB 832 – (Portantino, et al.) California Motion Picture & Television Production Credit/Qualified Expenditures & Wages Relating to Original Photography Outside Los Angeles Zone
Analysis – Amended 02/26/18
Analysis – Amended 04/12/18
SB 855 – (Comm. on Budget & Fiscal Review) Earned Income Refundable Credit/ Increase Income Thresholds/ Allow to Individuals who are Age 18 and Older & Extend Sunset for New Employment Credit & Modify and Extend Sunset for California Competes Tax Credit & Exclusion/Earned Income from Indian Country in This State & Remove the Repeal Date for the Tax Data Exchange Agreement between the Franchise Tax Board (FTB) and Cities, Counties, or Cities and Counties (eligible entities)
Analysis – FINAL
SB 871 – (Comm. on Budget & Fiscal Review) California Motion Picture & Television Production Credit/Qualified Expenditures & Wages Relating to Original Photography Outside Los Angeles Zone
Analysis – FINAL
SB 878 – (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
SB 920 – (Cannella, et al.) Limited Liability Partnerships & Foreign Limited Liability Partnerships/ Architects, Engineers & Land Surveyors
Analysis – Introduced 01/23/18
Analysis – Amended 04/02/18 & 04/30/18
Analysis – FINAL
SB 921 – (Morrell) State Agencies Disclose Financial Information on Web Sites
Analysis – Introduced 01/23/18 & Amended 04/02/18
SB 924 – (Morrell) Exclusion/National Guard Income
Analysis – Introduced 01/23/18 & Amended 03/19/18
Analysis – Amended 06/25/18
SB 951 – (Mitchell, et al.) California Motion Picture Credit Extend Reporting Requirements
Analysis – Introduced 01/30/18
Analysis – Amended 03/22/18 & 04/12/18
Analysis – Amended 04/25/18 & 05/25/18
Analysis – Amended 08/08/18
SB 993 – (Hertzberg) California Department of Tax & Fee Administration in Consultation with FTB Adopt Regulations to Implement Excise Service
Analysis – Amended 05/09/18
SB 995 – (Gaines & Berryhill) Standard Deduction/Increase Beginning on or After January 1, 2018 with Supplement
Analysis – Amended 03/21/18 & 04/05/18
SB 996 – (Gaines, et al.) Corporation Taxes: Tax Rates
Analysis – Amended 03/21/18 & 04/05/18
SB 1082 – (Bradford) One-time Abatement of Timeliness Penalties
Analysis – Introduced 02/12/18 & Amended 03/20/18
SB 1116 – (Moorlach) Increased Exclusion on the Sale of a Principal Residence for First-Time Homeowners
Analysis – Amended 04/02/18
Analysis – Amended 05/10/18
SB 1176 – (Nguyen) Personal Exemption Credit Increase to $389
Analysis – Introduced 02/14/18
Analysis – Amended 04/23/18
SB 1182 – (Glazer, et al.) Renter’s Credit/Increase Credit Beginning On or After January 1, 2018
Analysis – Introduced 02/14/18
Analysis – Amended 04/10/18
Analysis – Amended 04/26/18 & 05/01/18
Analysis – Amended 05/25/18
Analysis – Amended 08/06/18
SB 1210 – (Anderson) PIT Rates & Brackets/8.8 Percent for Income Below $75,000 and $100,000/Middle Class Tax Relief Act
Analysis – Introduced 02/15/18 & Amended 03/22/18
SB 1211 – (Anderson) Apprentice Training Credit
Analysis – Introduced 02/15/18
Analysis – Amended 05/01/18
Analysis – Amended 05/16/18
SB 1212 – (Anderson) Renter Credit/Increase Credit Beginning January 1, 2019
Analysis – Introduced 02/15/18
SB 1213 – (Anderson) Child & Dependent Care Expenses Refundable Credit/ 50 percent Credit if Adjusted Gross Income not over $100,000
Analysis – Introduced 02/15/18
SB 1214 – (Portantino) Teacher Professional Expenses Deduction
Analysis – Introduced 02/15/18 & Amended 03/19/18
Analysis – Amended 05/09/18 & 05/25/18
Analysis – Amended 06/18/18
SB 1218 – (Gaines) Qualified Tuition Program Deduction/529 College Savings Plans
Analysis – Introduced 02/15/18
Analysis – Amended 05/10/18
SB 1231 – (Gaines & Vidak) Income Tax Rebate
Analysis – Introduced 02/15/18
SB 1237 – (Bates) Property Tax Change of Ownership/FTB Revise Question on Return
Analysis – Introduced 02/15/18
SB 1241 – (Nguyen & Quirk-Silva) Refundable Credit for Medical & Dental Professionals Who Volunteer for Nonprofit Health Clinics
Analysis – Amended 03/19/18 & 04/02/18
Analysis – Amended 04/16/18
Analysis – Amended 05/01/18
SB 1253 – (Jackson) Low-Income Housing Credit/Qualified Opportunity Zone/Increase Aggregate Amount of Credits
Analysis – Amended 03/22/18 & 05/07/18
SB 1272 – (Galgiani, et al.) Tax Recovery and Criminal Enforcement (TRaCE) Task Force /Executive Board Includes Criminal Investigation Bureau Representative
Analysis – Introduced 02/16/18
Analysis – Amended 05/25/18 & 06/13/18
Analysis – Amended 07/03/18
Analysis – FINAL
SB 1289 – (Comm on Judiciary) Code Maintenance
Analysis – Introduced 02/16/18
Analysis – FINAL
SB 1337 – (Vidak) Small Business Student Intern Credit
Analysis – Introduced 02/16/18 & Amended 03/22/18
Analysis – Amended 05/10/18
SB 1344 – (Moorlach) Education Savings Account Act of 2020/ Contributions to Coverdell or Education Savings Account Credit/ FTB in Consultation with DOF Determine Gross Reduction in State Revenue from Credit
Analysis – Introduced 02/16/18 & Amended 04/02/18
SB 1352 – (Stone) California Achieving a Better Life Experience (CalABLE) Contributions credit
Analysis – Introduced 02/16/18 & Amended 03/22/18
Analysis – Amended 05/15/18
SB 1363 – (Moorlach, et al.) National Alliance on Mental Illness California Voluntary Tax Contribution Fund
Analysis – Introduced 02/16/18
Analysis – Amended 04/02/18
Analysis – Amended 06/19/18
Analysis – Amended 08/09/18
Analysis – FINAL
SB 1395 – (Moorlach) Franchise Tax Board Report to Legislature Total Amount of Specified Personal Income Tax and Corporation Tax Credits Allowed
Analysis – Introduced 02/16/18 & Amended 03/22/18
Analysis – Amended 05/02/18
SB 1398 – (Skinner) Corporation Tax Rates for Publicly Held Corporations/California Competes Tax Credit
Analysis – Introduced 02/16/18
SB 1417 – (Cannella) Minimum Franchise Tax Based on Gross Revenue of Corporation
Analysis – Introduced 02/16/18
Analysis – Amended 05/02/18
SB 1473 – (Morrell) Taxpayers' Bill of Rights/Taxpayer Representation
Analysis – Introduced 02/16/18
SB 1485 – (Morrell) Charitable Contributions Credit/FTB Post on Website List of Certified Qualified Charitable Organizations
Analysis – Amended 04/02/18
Analysis – Amended 04/30/18
SB 1508 – (Comm on Gov. & Finance) Voluntary Disclosure Program
Analysis – Introduced 03/21/18
Analysis – Amended 07/02/18
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