SB 1391 - An Act to Add Sections 17060 and 23603 to the Revenue and Taxation Code, Relating to Taxation.

Income taxes: business tax incentives: reporting information and recapture. 2009-2010 Legislature. View bill details
Author(s):
Summary:
The Personal Income Tax Law and the Corporation Tax Law authorize various credits, deductions, exclusions, exemptions, and other tax benefits with respect to the taxes imposed by those laws.

This bill would require a taxpayer, as described, doing business in California that claims a business tax incentive, as provided, to submit to the Franchise Tax Board on the original return… More
The Personal Income Tax Law and the Corporation Tax Law authorize various credits, deductions, exclusions, exemptions, and other tax benefits with respect to the taxes imposed by those laws.

This bill would require a taxpayer, as described, doing business in California that claims a business tax incentive, as provided, to submit to the Franchise Tax Board on the original return specified information, including the number of employees employed by the taxpayer in the state.

The bill would also require, in cases in which a taxpayer has a disqualifying event resulting in a net decrease in the number of full-time employees for a business tax incentive added by statute on or after January 1, 2011, the business tax incentive to be recaptured, and the taxable amount computed in accordance with specified procedures. Hide
 
Status:
The bill was voted on by the Senate on August 31, 2010. 
Revenue and Taxation Vote: Do pass as amended, and re-refer to the Committee on Appropriations.

PASSED on May 12, 2010.

voted YES: 3 voted NO: 1
1 voted present/not voting

An Act to Add Sections 17060 and 23603 to the Revenue and Taxation Code, Relating to Taxation.

SB 1391 — 2009-2010 Legislature

Summary
The Personal Income Tax Law and the Corporation Tax Law authorize various credits, deductions, exclusions, exemptions, and other tax benefits with respect to the taxes imposed by those laws.

This bill would require a taxpayer, as described, doing business in California that claims a business tax incentive, as provided, to submit to the Franchise Tax Board on the original return specified information, including the number of employees employed by the taxpayer in the state.

The bill would also require, in cases in which a taxpayer has a disqualifying event resulting in a net decrease in the number of full-time employees for a business tax incentive added by statute on or after January 1, 2011, the business tax incentive to be recaptured, and the taxable amount computed in accordance with specified procedures.
Learn More
At LegInfo.ca.gov
Title
An Act to Add Sections 17060 and 23603 to the Revenue and Taxation Code, Relating to Taxation.
Author(s)
Leland Yee
Co-Authors
    Subjects
    • Income taxes: business tax incentives: reporting information and recapture
    Major Actions
    Introduced2/19/2010
    Referred to Committee
    Passed Revenue and Taxation5/12/2010
    Passed Senate Committee on Appropriations5/24/2010
    Passed Senate6/03/2010
    Passed Assembly Committee on Revenue and Taxation6/28/2010
    Passed Assembly Committee on Appropriations8/12/2010
    Passed Assembly8/25/2010
    Failed passage in Senate8/31/2010
    Bill History
    Chamber/CommitteeMotionDateResult
    currently selectedRevenue and TaxationDo pass as amended, and re-refer to the Committee on Appropriations.5/12/2010This motion PASSED the Revenue and Taxation
    3 voted YES 1 voted NO 1 voted present/not voting
    select this voteSenate Committee on AppropriationsDo pass.5/24/2010This motion PASSED the Senate Committee on Appropriations
    6 voted YES 3 voted NO 2 voted present/not voting
    select this voteSenateSenate 3rd Reading SB1391 Yee6/03/2010This bill PASSED the Senate
    22 voted YES 11 voted NO 5 voted present/not voting
    select this voteAssembly Committee on Revenue and TaxationDo pass as amended and be re-referred to the Committee on Appropriations.6/28/2010This motion PASSED the Assembly Committee on Revenue and Taxation
    6 voted YES 3 voted NO 0 voted present/not voting
    select this voteAssembly Committee on AppropriationsDo pass as amended.8/12/2010This motion PASSED the Assembly Committee on Appropriations
    12 voted YES 5 voted NO 0 voted present/not voting
    select this voteAssemblySB 1391 Yee Senate Third Reading By SWANSON8/25/2010This bill PASSED the Assembly
    46 voted YES 28 voted NO 4 voted present/not voting
    select this voteSenateW/O REF. TO FILE SB1391 Yee Concurrence8/31/2010This bill DID NOT PASS the Senate
    20 voted YES 17 voted NO 2 voted present/not voting
    ActionDateDescription
    Introduced2/19/2010
    2/19/2010Introduced. Read first time. To Com. on RLS. for assignment. To print.
    2/20/2010From print. May be acted upon on or after March 22.
    3/11/2010To Com. on RLS.
    4/06/2010From committee with author's amendments. Read second time. Amended. Re-referred to Com. on RLS.
    4/08/2010Re-referred to Com. on REV. & TAX.
    4/20/2010Set for hearing April 28.
    4/26/2010Hearing postponed by committee.
    4/27/2010Set for hearing May 12.
    currently selectedVote5/12/2010Do pass as amended, and re-refer to the Committee on Appropriations.
    5/18/2010From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 3. Noes 1. Page 3548.)
    5/19/2010Read second time. Amended. Re-referred to Com. on APPR.
    5/21/2010Set for hearing May 24.
    select this voteVote5/24/2010Do pass.
    5/25/2010From committee: Do pass. (Ayes 6. Noes 3. Page 3594.)
    5/26/2010Read second time. To third reading.
    6/03/2010Read third time. Passed. (Ayes 22. Noes 11. Page 3776.) To Assembly.
    6/03/2010In Assembly. Read first time. Held at Desk.
    select this voteSenate Vote on Passage6/03/2010Senate 3rd Reading SB1391 Yee
    6/10/2010To Com. on REV. & TAX.
    select this voteVote6/28/2010Do pass as amended and be re-referred to the Committee on Appropriations.
    7/06/2010From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (Heard in committee on June 28.)
    8/02/2010Read second time. Amended. Re-referred to Com. on APPR. Joint Rule 62(a) file notice suspended. (Page 5989.) (August 2 amended measure version corrected August 3.)
    8/05/2010Set, first hearing. Referred to APPR. suspense file.
    select this voteVote8/12/2010Do pass as amended.
    8/16/2010(Heard in committee August 12.) From committee: Do pass as amended. (Ayes 12. Noes 5.)
    8/17/2010Read second time. Amended. To second reading.
    8/18/2010Read second time. To third reading.
    8/20/2010Read third time. Amended. (Page 6425.) To third reading.
    8/23/2010Assembly Rule 69(d) suspended. (Page 6463.)
    8/25/2010Read third time. Passed. (Ayes 46. Noes 28. Page 6690.) To Senate.
    select this voteAssembly Vote on Passage8/25/2010SB 1391 Yee Senate Third Reading By SWANSON
    8/31/2010In Senate. Senate refuses to concur in Assembly amendments. (Ayes 20. Noes 17. Page 5115.)
    select this voteSenate Vote on Passage8/31/2010W/O REF. TO FILE SB1391 Yee Concurrence

    Total contributions given to lawmakers from interest groups that…

    20 Organizations Supported and 8 Opposed; See Which Ones

    Organizations that took a position on
    An Act to Add Sections 17060 and 23603 to the Revenue and Taxation Code, Relating to Taxation.: Do pass as amended, and re-refer to the Committee on Appropriations.

    20 organizations supported this motion

    Amalgamated Transit Union
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    American Federation of State, County and Municipal Employees
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    American Federation of Teachers
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Alliance for Retired Americans
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Chamber of Commerce
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Church Impact
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Hunger Action Coalition
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Labor Federation
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    CALPIRG
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    Health Access
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Alliance of Theatrical Stage Employees
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Machinists and Aerospace Workers
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Brotherhood of Teamsters
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Longshore and Warehouse Union Local 6
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    National Nurses United
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    Service Employees International Union
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    Sierra Club California
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    United Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    United Food and Commercial Workers International Union
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.

    8 organizations opposed this motion

    Biocom
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Aerospace and Technology Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Bankers Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Grocers Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Manufacturers & Technology Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    California Taxpayers Association
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Fire Fighters
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.
    TechAmerica
    Senate Revenue & Taxation Committee (2010, May 10). Bill Analysis SB 1391 5-10-2010. Retrieved September 13, 2010, from Leg Info.

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    View citations of support and opposition

    Includes reported contributions to campaigns of lawmakers in office on day of vote, from interest groups invested in the vote according to MapLight, January 1, 2011 – December 31, 2010.
    Contributions data source: FollowTheMoney.org

    Contributions by Legislator

    Namesort iconPartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Elaine AlquistDCA-13$0$0Yes
    Roy AshburnRCA-18$0$0No
    Alex PadillaDCA-20$0$0Yes
    Mimi WaltersRCA-33$0$0Not Voting
    Lois WolkDCA-5$0$0Yes

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    NamePartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Elaine AlquistDCA-13$0$0Yes
    Roy AshburnRCA-18$0$0No
    Alex PadillaDCA-20$0$0Yes
    Mimi WaltersRCA-33$0$0Not Voting
    Lois WolkDCA-5$0$0Yes

    Interest Groups that supported this motion

    $ Donated
    Manufacturing unions$0
    State & local government employee unions$0
    Teamsters unions$0
    Commercial service unions$0
    Human rights$0
    Chambers of commerce$0
    Health & welfare policy$0
    Environmental policy$0
    Labor unions$0
    Food service & related unions$0
    Health worker unions$0
    Elderly issues & Social Security$0
    Construction unions$0
    Consumer groups$0
    Transportation unions$0
    Entertainment unions$0
    Teachers unions$0
    Merchant marine & longshoremen unions$0

    Interest Groups that opposed this motion

    $ Donated
    Police & fire fighters unions and associations$0
    Biotech products & research$0
    Food stores$0
    Commercial banks & bank holding companies$0
    Defense aerospace contractors$0
    Communications & electronics$0
    Manufacturing$0
    Fiscal & tax policy$0
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