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.
SB 1 – (Glazer, et al.) Gross Income Exclusion for Federal Student Loan Debt Relief Plan
Analysis-Introduced 12/05/22
SB 25 – (Skinner) Conformity to Gross Income Exclusion for Student Loan Forgiveness
Analysis – Introduced 12/05/22
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
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
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