Senate bill analyses

Overview

We provide our own analysis of proposed tax law changes that affect taxpayers.

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

SB 26 – (Caballero) Child & Dependent Care Expenses Credit/Refundable
Analysis – Introduced 12/03/18
Analysis – Amended 03/18/19

SB 37 - (Skinner, et al.) Bank and Corporation Tax Rate Increase
Analysis – Amended 04/03/19

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

SB 63 – (Hertzberg, et al.) Student Loan Debt Relief
Analysis – Introduced 01/07/19 & Amended 04/22/19
Analysis – Amended 07/01/19

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 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 263 – (Dodd) Federal Conformity – ABLE Programs and Small Business Accounting
Analysis – Introduced 02/12/19 & Amended 04/22/19

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

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

SB 378 - (Wiener, et al.) California Estate & Gift Taxes
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

SB 468 – (Jackson) California Tax Expenditure Review Board
Analysis – Amended 03/25/19, 04/22/19, 04/25/19, & 05/07/19

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 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

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

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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