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.
2023 / 2024 Legislative session
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
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
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
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