Senate bill analyses

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.

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

2023 / 2024 Legislative session

SB 1 – (Glazer, et al.) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis – Introduced 12/05/22
Analysis – Amended 03/30/23 and 05/01/23

SB 25 – (Skinner) Declaration of Candidacy: Notary
Analysis – Introduced 12/05/22
Analysis – Amended 03/07/23

SB 49 – (Becker) Renewable Energy: Department of Transportation Strategic Plan (Previously Solar Canopies Tax Credit)
Analysis – Amended 06/15/23, 06/30/23 and 07/03/23
Analysis – Amended 07/12/23

SB 93 – (Gipson) Virtual Learning Tax Credit
Analysis – Introduced 01/18/23 and Amended 03/16/23

SB 131 – (Committee on Budget and Fiscal Review) Taxation Budget Trailer Bill
Analysis – Amended 06/26/23

SB 132 – (Senate Committee on Budget and Fiscal Review) California Motion Picture and Television Production Credit (Motion Picture Credit), Credit Ordering, and Tentative Minimum Tax (TMT)
Analysis – Amended 06/26/23

SB 143 – (Committee on Budget and Fiscal Review) Budget Trailer Bill: Bagley-Keene Act and Income Exclusion for Microbusiness COVID-19 Relief Grants
Analysis – Amended 08/28/23

SB 164 – (Committee on Budget and Fiscal Review) Keep Arts in Schools Voluntary Tax Contribution Fund
Analysis – Amended 06/22/24

SB 167 – (Senate Committee on Budget and Fiscal Review) Budget Trailer Bill: Taxation Provisions
Analysis – Amended 06/10/24

SB 220 – (Senate Committee on Budget and Fiscal Review) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 02/21/23

SB 221 – (Seyarto, et al.) Credit for Qualified Rental Property for Domestic Violence Survivor
Analysis – Analysis-Introduced 01/19/23, Amended 03/07/23, and 04/24/23

SB 227 – (Durazo, et al.) Excluded Workers Program
Analysis – Introduced 01/19/23
Analysis – Amended 04/20/23
Analysis – Amended 08/19/24

SB 230 – (Seyarto, et al.) Health Savings Account Deduction Conformity
Analysis – Introduced 01/23/23 and Amended 03/15/23
Analysis – Amended 01/11/24
Analysis – Amended 05/16/24
Analysis – Amended 06/13/24

SB 242 – (Skinner) Hope, Opportunity, Perseverance, and Empowerment for Children Trust Account Act
Analysis – Introduced 01/25/23
Analysis – Amended 05/18/23
Analysis – Amended 05/30/24
Analysis – Amended 08/19/24 and 08/23/24

SB 259 – (Seyarto, et al.) Reports Submitted to Legislative Committees
Analysis – Introduced 01/30/23
Analysis – Amended 06/14/23
Analysis – FINAL

SB 262 – (Hurtado & Umberg) California Farmworkers Drought and Flood Resilience Pilot Project – Income Exclusion
Analysis – Introduced 01/30/23 and Amended 03/06/23
Analysis – Amended 04/20/23

SB 264 – (Niello) Deduction for Disaster Losses/Extend Automatic Disaster Relief for Areas Proclaimed by Governor to be in State of Emergency
Analysis – Introduced 01/31/23
Analysis – Amended 05/04/23 and 06/19/23
Analysis – FINAL

SB 292 – (Grove, et al.) Education Savings Account Gross Income Exclusion
Analysis – Introduced 02/02/23, Amended 03/08/23, and 03/30/23

SB 326 – (Eggman) Behavioral Health Services Act
Analysis – Amended 06/19/23
Analysis – Amended 07/13/23
Analysis – FINAL

SB 333 – (Cortese, et al.) Homeless pupils: California Success, Opportunity, and Academic Resilience (SOAR) Guaranteed Income Program Payments – Gross income Exclusion
Analysis – Introduced 02/07/23, Amended 03/16/23 and 04/10/23
Analysis – Amended 07/03/23
Analysis – Amended 04/01/24 and 05/13/24

SB 336 – (Umberg) Negotiated Cost Agreements
Analysis – Introduced 02/07/23
Analysis – Introduced 06/26/23, 06/30/23, and 07/06/23
Analysis – Amended 09/01/23
Analysis – FINAL

SB 370 – (Gonzalez) California FAIR Plan
Analysis – Introduced 02/09/23 and Amended 03/28/23
Analysis – Amended 06/10/24

SB 451 – (Nguyen) Worker Classification: Employees and Independent Contractors – Licensed Manicurists
Analysis – Introduced 02/13/23 and Amended 03/20/23

SB 454 – (Ochoa Bogh) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 471 (Padilla) Lithium Battery Manufacturer’s Hiring Credit
Analysis – Introduced 02/13/23 and Amended 04/25/23

SB 516 – (Skinner) Franchise Tax Board Debtor Bill of Rights
Analysis – Introduced 02/14/23

SB 533 (Limon) Employer Childcare Tax Credit
Analysis – Introduced 02/14/23, Amended 03/20/23, 04/25/23, and 05/04/23

SB 542 – (Brian & Megan Dahle) Gross Income Exclusion for Zogg Fire Victims
Analysis – Introduced 02/15/23 and Amended 03/20/23
Analysis – Amended 03/30/23
Analysis – Amended 07/12/23 and 02/05/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 544 – (Laird) Bagley-Keene Open Meeting Act-Teleconferencing
Analysis – Amended 03/20/23
Analysis – Amended 04/27/23
Analysis – Amended 08/14/23
Analysis – FINAL

SB 565 – (Caballero and Irwin) EITC, YCTC, and FYTC Free Tax Return Preparation Program
Analysis – Introduced 02/15/23, Amended 03/21/23, 03/22/23, and 04/18/23
Analysis – FINAL

SB 569 – (Glazer) Political Reform Act of 1974: Lobbyist Audits
Analysis – Amended 06/19/23 and 06/27/23
Analysis-Amended 08/28/23

SB 908 – (Cortese) Fentanyl: Child Deaths (Previously Public Records - Electronic Communication)
Analysis – Introduced 01/08/24
Analysis – Amended 03/20/24

SB 911 – (Seyarto, et al.) Military Survivor Benefits Gross Income Exclusion
Analysis – Introduced 01/08/24
Analysis – Amended 03/05/24 and 04/01/24

SB 927 – (Dahle, et al.) Natural Disaster Settlements Gross Income Exclusion
Analysis – Introduced 01/12/24
Analysis – Amended 03/14/24

SB 935 – (Becker) Qualified School Staff Housing Project Tax Credit
Analysis – Amended 06/11/24

SB 946 – (McGuire) Gross Income Exclusion for Wildfire Mitigation Program Payments
Analysis – Amended 03/14/24
Analysis – Amended 04/29/24
Analysis – Amended 07/03/24
Analysis – FINAL

SB 952 – (Dahle, et al.) Fire Safe Home Tax Credits Act
Analysis – Introduced 01/22/24 and Amended 04/04/24

SB 1004 – (Wilk) Gross Income Exclusion for Wildfire Settlement Payments
Analysis – Introduced 02/01/24
Analysis – Amended 03/14/24
Analysis – Amended 06/26/24

SB 1013 – (Bradford) Property Tax Assistance for Descendants of Enslaved Persons
Analysis – Amended 03/20/24, 04/18/24, and 04/30/24

SB 1035 – (Ashby) Collection of Restitution Orders
Analysis – Introduced 02/06/24 and Amended 04/25/24

SB 1102 – (Nguyen and Davies) Gross Income Exclusion – Oil Spill Settlement Payment Exclusion
Analysis – Introduced 02/13/24
Analysis – Introduced 04/11/24

SB 1114 – (Niello) State Agency Budget and Personnel Disclosure
Analysis – Introduced 02/13/24 and Amended 04/24/24

SB 1125 – (Nguyen) Virtual Learning Expense Credit
Analysis – Introduced 02/13/24

SB 1135 – (Limon) Greenhouse Gas Reduction Fund Tax Credit
Analysis – Introduced 02/13/24 and Amended 04/10/24 and 04/25/24

SB 1168 – (Limón)Secretary of State Document Filings for Business Entities
Analysis – Introduced 02/14/24 and Amended 03/21/24

SB 1172 – (Grove, et al.) California Breast Cancer Research Voluntary Tax Contribution Fund/ California Cancer Research Voluntary Tax Contribution Fund
Analysis – Amended 03/18/24
Analysis – FINAL

SB 1191 – (Padilla) Gross Income Exclusion for Payments Made Under Federal Environmental Credit Provisions
Analysis – Amended 03/20/24 and 04/11/24

SB 1192 – (Portantino) Small Business Relief Act (SBRA)
Analysis – Introduced 02/14/24 and Amended 04/02/24
Analysis – Amended 07/01/24

SB 1203 – (Grove) Education Flex Account Act of 2024
Analysis – Introduced 02/15/24

SB 1327 – (Glazer, et al.) Local News Media Tax Credit
Analysis – Amended 03/20/24, 05/02/24, and 05/16/24

SB 1404 – (Glazer) Political Reform Act: Lobby Audits
Analysis – Introduced 02/16/24, Amended 03/21/24, 04/03/24, and 04/08/24
Analysis – Amended 06/18/24 and 06/27/24

SB 1499 – (Glazer) Deferred Compensation: Retirement amounts: Catch-up Contributions
Analysis – Introduced 02/16/24
Analysis – Amended 04/03/24

SB 1501 – (Glazer) Small Business Relief Act (SBRA) Penalty
Analysis – Amended 03/20/24

SB 1525 – (Committee on Judiciary) Code Maintenance
Analysis – Amended 03/18/24
Analysis – Amended 05/20/24

2021 / 2022 Legislative session

SB 38 – (Wieckowski) Beverage Container Recycling and Litter Reduction Act
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
Analysis – Amended 06/20/22

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 113 – (Committee on Budget and Fiscal Review) COVID-19 Economic Relief Budget Trailer Bill
Analysis – Introduced 01/08/21 and Amended 02/02/22

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 201 (Committee on Budget) California Earned Income Tax Credit: Young Child Tax Credit: Foster Youth Tax Credit: Budget Trailer Bill
Analysis – Amended 06/25/22 & 06/26/22

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
Analysis – FINAL

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) Zero Registered Vehicles Credit
Analysis – Amended 05/26/22
Analysis – Amended 06/21/22
Analysis – FINAL

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
Analysis – FINAL

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
Analysis – Amended 08/01/22 and 08/17/22

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
Analysis – Amended 06/30/22
Analysis – FINAL

SB 843 (Glazer, et al.) Renters' Credit
Analysis–Introduced 01/11/22 and Amended 03/21/22
Analysis–Amended 06/22/22
Analysis–Amended 08/15/22

SB 851 (Portantino) Small Business Relief Act (SBRA) Elective Tax and Other State Tax Credit (OSTC)
Analysis – FINAL

SB 854 (Skinner) Hope, Opportunity, Perseverance, and Empowerment (HOPE) for Children Act of 2022
Analysis – Amended 05/02/22

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
Analysis – FINAL

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
Analysis –Amended 04/27/22

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 Net–Zero Emissions of Greenhouse Gases
Analysis – Amended 03/08/22 & 03/24/22
Analysis – Amended 05/19/22
Analysis – Amended 06/13/22 & 06/22/22
Analysis – Amended 08/15/22

SB 1246 (Stern & Valladares) Gross Income Exclusions for Thomas and Woolsey Fire Victims
Analysis – Introduced 02/17/22 and Amended 03/16/2022
Analysis – Amended 05/09/22
Analysis – Amended 06/27/22
Analysis – FINAL

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
Analysis – Amended 06/09/22

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 & Villapudua) California New Employment Credit
Analysis – Introduced 02/18/22 and Amended 03/21/22
Analysis – Amended 04/04/22
Analysis – Amended 05/19/22, 06/13/22, and 06/28/22

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
Analysis – FINAL

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
Analysis – Amended 06/21/22

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
Analysis–FINAL

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) Foster or Former Foster Youth Income Tax Credit for Qualified First-Year Wages
Analysis – Introduced 02/18/22
Analysis – Amended 05/09/22 and 06/13/22

SB 1496 (Committee on Senate and Governance) Technical Amendment
Analysis – Introduced 06/16/22, Amended 06/13/22 and 06/23/22
Analysis – Amended 08/15/22 and 08/25/22

Subscription services

Our free automated service providing you important information by email.