California 2023-2024 Regular Session Status: Enacted

AB 111 — Personal Income Tax Law: exclusion: student loan debt: discharge of fees: higher education emergency grants.

Last action — Chaptered by Secretary of State - Chapter 5, Statutes of 2023.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 09, 2023. Enacted.

Signed by Governor Gavin Newsom (Democratic) on May 15, 2023.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

(1) The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law authorizes the Chancellor of the California Community Colleges to discharge unpaid fees due or owed by a student to a community college district. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, any amount relating to the discharge of unpaid fees due or owed by a student pursuant to that law. (2) Existing federal law authorizes various specified higher education emergency grants to support students and higher education institutions with expenses and financial needs related to the COVID-19 pandemic. This bill would, for taxable years beginning on or after January 1, 2020, and before January 1, 2028, exclude from an individual's gross income specified higher education emergency grants received by a student in postsecondary education, as specified. (3) Existing federal law excludes from gross income the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026. This bill would, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, exclude from an individual's gross income the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with that federal law. (4) This bill would appropriate $20,000 from the General Fund to the Franchise Tax Board for the purpose of administering the provisions of this bill. (5) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 5, Statutes of 2023.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 11 a.m.

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 1457.).

  5. Assembly Rule 63 suspended. (Page 1454.)

  6. Assembly Rule 77 suspended.

  7. In Assembly. Concurrence in Senate amendments pending. May be considered on or after May 6 pursuant to Assembly Rule 77.

  8. Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 997.).

  9. Read second time. Ordered to third reading.

  10. From committee: Do pass. (Ayes 18. Noes 0.) (May 2).

  11. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  12. Referred to Com. on B. & F.R.

  13. In Senate. Read first time. To Com. on RLS. for assignment.

  14. Read third time. Passed. Ordered to the Senate. (Ayes 60. Noes 14. Page 834.)

  15. Read second time. Ordered to third reading.

  16. Ordered to second reading.

  17. Withdrawn from committee.

  18. Assembly Rule 96 suspended. (Ayes 61. Noes 17. Page 732.)

  19. Re-referred to Com. on BUDGET.

  20. From committee chair, with author's amendments: Amend, and re-refer to Com. on BUDGET. Read second time and amended.

  21. Referred to Com. on BUDGET.

  22. From printer. May be heard in committee February 9.

  23. Read first time. To print.

Sponsors

  • Committee on Budget · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 13 voted No

Sponsors (1)

  • Committee on Budget

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

3rd Reading AB111 BUDGET (Ting) By Skinner

Passed 38 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 11000
Democratic 20002
Republican 7000
Total 38002
% of votes cast 95%0%0%5%
How each member voted (40)
Member Party Vote
Roth — Yea
Atkins — Yea
Portantino — Yea
Newman — Yea
Min — Yea
Wilk — Yea
Eggman — Yea
Glazer — Yea
Dodd — Yea
Bradford — Yea
Skinner — Yea
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Ashby, Angelique V. Democratic Yea
Becker, Josh Democratic Yea
Blakespear, Catherine S. Democratic Not Voting
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Not Voting
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
Menjivar, Caroline Democratic Yea
Nguyen, Stephanie Democratic Yea
Padilla, Stephen C. Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

AB 111 BUDGET Concurrence in Senate Amendments By TING

Passed 77 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Democratic 45002
Republican 12001
Unaffiliated 20000
Total 77003
% of votes cast 96%0%0%4%
How each member voted (80)
Member Party Vote
Villapudua — Yea
Jones-Sawyer — Yea
Rendon — Yea
Friedman — Yea
Maienschein — Yea
Ting — Yea
Wood — Yea
Low — Yea
Holden — Yea
Mathis — Yea
Rodriguez — Yea
McCarty — Yea
Essayli — Yea
Waldron — Yea
Santiago — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Vince Fong — Yea
Wendy Carrillo — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Yea
Connolly, Damon Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Not Voting
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Soria, Esmeralda Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Not Voting
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Yea
Chen, Phillip Republican Yea
Dahle, Megan Republican Yea
Davies, Laurie Republican Yea
Dixon, Diane Republican Yea
Flora, Heath Republican Not Voting
Gallagher, James Republican Yea
Hoover, Josh Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea
Wallis, Greg Republican Yea

Official roll call →

Do pass

Passed 18 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 8000
Republican 5000
Unaffiliated 5000
Total 18000
% of votes cast 100%0%0%0%
How each member voted (18)
Member Party Vote
Eggman — Yea
Min — Yea
Skinner — Yea
Newman — Yea
Roth — Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Laird, John Democratic Yea
McGuire, Mike Democratic Yea
Menjivar, Caroline Democratic Yea
Padilla, Stephen C. Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

AB 111 Budget Assembly Third Reading By TING

Passed 60 Yea · 14 Nay · 6 Other
Party YeaNayPresentNot Voting
Democratic 45001
Unaffiliated 15303
Republican 01102
Total 601406
% of votes cast 75%18%0%8%
How each member voted (80)
Member Party Vote
Holden — Yea
Rodriguez — Yea
Villapudua — Yea
Boerner Horvath — Yea
Ting — Yea
Jones-Sawyer — Yea
McCarty — Yea
Rendon — Yea
Friedman — Yea
Wood — Yea
Low — Yea
Santiago — Yea
Essayli — Nay
Maienschein — Not Voting
Waldron — Not Voting
Mathis — Not Voting
Eduardo Garcia — Yea
Jim Patterson — Nay
Luz Rivas — Yea
Vince Fong — Nay
Wendy Carrillo — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Not Voting
Connolly, Damon Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Yea
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Soria, Esmeralda Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Nay
Chen, Phillip Republican Not Voting
Dahle, Megan Republican Nay
Davies, Laurie Republican Nay
Dixon, Diane Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Hoover, Josh Republican Nay
Lackey, Tom Republican Nay
Patterson, Joe Republican Nay
Sanchez, Kate Republican Nay
Ta, Tri Republican Nay
Wallis, Greg Republican Not Voting

Official roll call →

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 111 do?
(1) The Personal Income Tax Law, in modified conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. Existing law authorizes the Chancellor of the California Community Colleges to discharge unpaid fees due or owed by a student to a community college district. This bill would exclude from an individual's gross income, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, any amount relating to the discharge of unpaid fees due or owed by a student pursuant to that law. (2) Existing federal law authorizes various specified higher education emergency grants to support students and higher education institutions with expenses and financial needs related to the COVID-19 pandemic. This bill would, for taxable years beginning on or after January 1, 2020, and before January 1, 2028, exclude from an individual's gross income specified higher education emergency grants received by a student in postsecondary education, as specified. (3) Existing federal law excludes from gross income the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026. This bill would, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, exclude from an individual's gross income the amount of certain student loans discharged, in whole or in part, after December 31, 2020, and before January 1, 2026, in conformity with that federal law. (4) This bill would appropriate $20,000 from the General Fund to the Franchise Tax Board for the purpose of administering the provisions of this bill. (5) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Who sponsors AB 111?
AB 111 is sponsored by Committee on Budget.
What is the current status of AB 111?
This bill has been enacted into law. Introduced January 09, 2023. Enacted.
Where can I track AB 111?
Track AB 111 free on One Click Politics — get push/email alerts when it moves.

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