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.

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.) 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 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
Amended 08/12/19 & 01/06/20

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

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

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 1030 – (Senate Committee on Housing) Housing Omnibus–Low-income Housing Credit
Analysis – Introduced 02/14/20
Analysis –Amended 04/06/20

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

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

SB 1410 –(Caballero and Bradford) Tenant-Owner COVID-19 Eviction Relief Agreements and Related Tax Credit
Analysis –Amended 06/16/20 and 06/19/20

SB 1413 – (Roth) Franchise Tax Board may Disclose Occupational Data to the Employment Development Department Upon Request
Analysis – Introduced 02/21/20

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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