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. 
Assembly Vote: On Passage

PASSED on August 25, 2010.

voted YES: 46 voted NO: 28
4 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
    select this voteRevenue 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
    currently selectedAssemblySB 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.
    select this voteVote5/12/2010Do 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.
    currently selectedAssembly 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 Assemblymembers from Consumer groups, which…

    supported this bill

    Consumer groups$0
    $0

    19 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.: SB 1391 Yee Senate Third Reading By SWANSON

    19 organizations supported this bill

    Amalgamated Transit Union
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    American Federation of State, County and Municipal Employees
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    American Federation of Teachers
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Alliance for Retired Americans
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Church Impact
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Hunger Action Coalition
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Labor Federation
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Tax Reform Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    CALPIRG
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Alliance of Theatrical Stage Employees
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Fire Fighters
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Association of Machinists and Aerospace Workers
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Brotherhood of Teamsters
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    International Longshore and Warehouse Union
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    National Nurses United
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    Service Employees International Union
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    Sierra Club California
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    United Food and Commercial Workers International Union
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.

    8 organizations opposed this bill

    Biocom
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Aerospace and Technology Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Bankers Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Chamber of Commerce
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Grocers Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Manufacturers & Technology Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    California Taxpayers Association
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.
    TechAmerica
    Senate Rules Committee (2010, August 25). Bill Analysis SB 1391 8-25-2010. Retrieved September 13, 2010, from Leg Info.

    Need proof?

    View citations of support and opposition

    Includes reported contributions to campaigns of Assemblymembers in office on day of vote, from Consumer groups interest groups, January 1, 2009 – December 31, 2010.
    Contributions data source: FollowTheMoney.org

    Contributions by Legislator

    Namesort iconPartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Anthony AdamsRCA-59$0$0No
    Tom AmmianoDCA-13$0$0Yes
    Joel AndersonRCA-77$0$0No
    Juan ArambulaICA-31$0$0Yes
    Karen BassDCA-47$0$0Yes
    Jim BeallDCA-24$0$0Yes
    Bill BerryhillRCA-26$0$0No
    Tom BerryhillRCA-25$0$0No
    Marty BlockDCA-78$0$0Yes
    Bob BlumenfieldDCA-40$0$0Yes
    Steven BradfordDCA-51$0$0Yes
    Julia BrownleyDCA-41$0$0Yes
    Joan BuchananDCA-15$0$0Not Voting
    Anna CaballeroDCA-28$0$0No
    Charles CalderonDCA-58$0$0Yes
    Wilmer Amina CarterDCA-62$0$0Yes
    Wesley ChesbroDCA-1$0$0Yes
    Connie ConwayRCA-34$0$0No
    Paul CookRCA-65$0$0No
    Joe CotoDCA-23$0$0Yes
    Mike DavisDCA-48$0$0Yes
    Hector De La TorreDCA-50$0$0Yes
    Kevin De LeonDCA-45$0$0Yes
    Chuck DeVoreRCA-70$0$0No
    Mike EngDCA-49$0$0Yes
    Noreen EvansDCA-7$0$0Yes
    Mike FeuerDCA-42$0$0Yes
    Nathan FletcherRCA-75$0$0No
    Paul FongDCA-22$0$0Yes
    Felipe FuentesDCA-39$0$0Yes
    Jean FullerRCA-32$0$0No
    Warren FurutaniDCA-55$0$0Yes
    Ted GainesRCA-4$0$0No
    Cathleen GalgianiDCA-17$0$0Not Voting
    Martin GarrickRCA-74$0$0No
    Mike GattoDCA-43$0$0Yes
    Danny GilmoreRCA-30$0$0No
    Curt HagmanRCA-60$0$0No
    Isadore HallDCA-52$0$0Yes
    Diane HarkeyRCA-73$0$0No
    Mary HayashiDCA-18$0$0Yes
    Ed HernandezDCA-57$0$0Yes
    Jerry HillDCA-19$0$0Yes
    Alyson HuberDCA-10$0$0Not Voting
    Jared HuffmanDCA-6$0$0Yes
    Kevin JeffriesRCA-66$0$0No
    Dave JonesDCA-9$0$0Yes
    Steve KnightRCA-36$0$0No
    Ted LieuDCA-53$0$0Yes
    Dan LogueRCA-3$0$0No
    Bonnie LowenthalDCA-54$0$0Yes
    Fiona MaDCA-12$0$0Yes
    Tony MendozaDCA-56$0$0Yes
    Jeff MillerRCA-71$0$0No
    Bill MonningDCA-27$0$0Yes
    Pedro NavaDCA-35$0$0Yes
    Brian NestandeRCA-64$0$0No
    Roger NielloRCA-5$0$0No
    Jim NielsenRCA-2$0$0No
    Chris NorbyRCA-72$0$0No
    John PerezDCA-46$0$0Yes
    Manuel PerezDCA-80$0$0Not Voting
    Anthony PortantinoDCA-44$0$0Yes
    Ira RuskinDCA-21$0$0Yes
    Mary SalasDCA-79$0$0Yes
    Lori SaldanaDCA-76$0$0Yes
    Jim SilvaRCA-67$0$0No
    Nancy SkinnerDCA-14$0$0Yes
    Cameron SmythRCA-38$0$0No
    Jose SolorioDCA-69$0$0Yes
    Audra StricklandRCA-37$0$0No
    Sandre SwansonDCA-16$0$0Yes
    Tom TorlaksonDCA-11$0$0Yes
    Norma TorresDCA-61$0$0Yes
    Alberto TorricoDCA-20$0$0Yes
    Van TranRCA-68$0$0No
    Mike VillinesRCA-29$0$0No
    Mariko YamadaDCA-8$0$0Yes

    Add Data Filters:

    Legislator Filters
    Legislator Filters
    Show All
    NamePartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Anthony AdamsRCA-59$0$0No
    Tom AmmianoDCA-13$120,456$1,100Yes
    Joel AndersonRCA-77$30,525$16,000No
    Juan ArambulaICA-31$0$0Yes
    Karen BassDCA-47$84,100$8,500Yes
    Jim BeallDCA-24$95,004$1,000Yes
    Bill BerryhillRCA-26$16,900$30,700No
    Tom BerryhillRCA-25$31,900$20,700No
    Marty BlockDCA-78$206,222$3,000Yes
    Bob BlumenfieldDCA-40$154,149$6,000Yes
    Steven BradfordDCA-51$74,650$8,500Yes
    Julia BrownleyDCA-41$107,795$4,000Yes
    Joan BuchananDCA-15$206,479$3,500Not Voting
    Anna CaballeroDCA-28$269,051$6,000No
    Charles CalderonDCA-58$83,500$18,900Yes
    Wilmer Amina CarterDCA-62$38,774$2,000Yes
    Wesley ChesbroDCA-1$90,433$4,000Yes
    Connie ConwayRCA-34$23,400$8,500No
    Paul CookRCA-65$60,600$1,000No
    Joe CotoDCA-23$0$0Yes
    Mike DavisDCA-48$28,650$1,000Yes
    Hector De La TorreDCA-50$199,650$17,600Yes
    Kevin De LeonDCA-45$195,199$8,500Yes
    Chuck DeVoreRCA-70$0$0No
    Mike EngDCA-49$118,750$12,600Yes
    Noreen EvansDCA-7$162,728$5,900Yes
    Mike FeuerDCA-42$96,750$2,000Yes
    Nathan FletcherRCA-75$29,500$45,800No
    Paul FongDCA-22$102,845$7,000Yes
    Felipe FuentesDCA-39$134,600$41,725Yes
    Jean FullerRCA-32$14,000$9,000No
    Warren FurutaniDCA-55$270,115$1,500Yes
    Ted GainesRCA-4$1,275$35,600No
    Cathleen GalgianiDCA-17$103,217$23,675Not Voting
    Martin GarrickRCA-74$23,650$45,423No
    Mike GattoDCA-43$133,000$7,000Yes
    Danny GilmoreRCA-30$0$0No
    Curt HagmanRCA-60$31,350$9,900No
    Isadore HallDCA-52$103,309$29,450Yes
    Diane HarkeyRCA-73$8,450$18,900No
    Mary HayashiDCA-18$173,296$24,400Yes
    Ed HernandezDCA-57$147,606$15,400Yes
    Jerry HillDCA-19$123,350$25,000Yes
    Alyson HuberDCA-10$218,916$5,500Not Voting
    Jared HuffmanDCA-6$108,298$3,000Yes
    Kevin JeffriesRCA-66$15,300$1,500No
    Dave JonesDCA-9$902,377$21,390Yes
    Steve KnightRCA-36$9,790$6,000No
    Ted LieuDCA-53$142,450$9,050Yes
    Dan LogueRCA-3$7,000$6,000No
    Bonnie LowenthalDCA-54$232,503$2,500Yes
    Fiona MaDCA-12$147,750$30,300Yes
    Tony MendozaDCA-56$173,813$19,300Yes
    Jeff MillerRCA-71$20,350$6,750No
    Bill MonningDCA-27$134,500$1,500Yes
    Pedro NavaDCA-35$34,226$1,500Yes
    Brian NestandeRCA-64$14,250$4,500No
    Roger NielloRCA-5$26,850$18,536No
    Jim NielsenRCA-2$69,500$10,000No
    Chris NorbyRCA-72$2,000$1,500No
    John PerezDCA-46$387,581$57,023Yes
    Manuel PerezDCA-80$159,385$13,300Not Voting
    Anthony PortantinoDCA-44$194,200$21,850Yes
    Ira RuskinDCA-21$0$0Yes
    Mary SalasDCA-79$174,334$4,900Yes
    Lori SaldanaDCA-76$0$0Yes
    Jim SilvaRCA-67$19,750$6,000No
    Nancy SkinnerDCA-14$189,655$15,300Yes
    Cameron SmythRCA-38$25,300$30,100No
    Jose SolorioDCA-69$168,319$26,800Yes
    Audra StricklandRCA-37$0$0No
    Sandre SwansonDCA-16$322,403$8,500Yes
    Tom TorlaksonDCA-11$667,700$7,250Yes
    Norma TorresDCA-61$145,228$10,000Yes
    Alberto TorricoDCA-20$244,512$1,600Yes
    Van TranRCA-68$0$0No
    Mike VillinesRCA-29$34,050$38,850No
    Mariko YamadaDCA-8$73,353$0Yes

    Interest Groups that supported this bill

    $ Donated
    Construction unions$3,690,597
    Police & fire fighters unions and associations$1,716,236
    State & local government employee unions$1,512,366
    Teachers unions$836,389
    Health worker unions$492,103
    Labor unions$190,115
    Teamsters unions$183,388
    Transportation unions$115,771
    Merchant marine & longshoremen unions$95,450
    Fiscal & tax policy$56,000
    Health & welfare policy$52,347
    Environmental policy$50,159
    Commercial service unions$10,250
    Food service & related unions$8,000
    Entertainment unions$5,200
    Manufacturing unions$2,500
    Consumer groups$0
    Elderly issues & Social Security$0

    Interest Groups that opposed this bill

    $ Donated
    Commercial banks & bank holding companies$351,661
    Food stores$190,313
    Biotech products & research$161,300
    Manufacturing$118,223
    Chambers of commerce$68,775
    Fiscal & tax policy$56,000
    Communications & electronics$24,300
    Defense aerospace contractors$6,500
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