California 2009-2010 Regular Session Status: Died

SB 1244 — Employment: taxes and contributions: limited liability company.

Last action — Chaptered by Secretary of State. Chapter 522, Statutes of 2010.

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

This bill died with 2009-2010 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law requires employers to withhold tax and make contribution amounts with respect to unemployment insurance, disability insurance, employee training funding, and personal income tax from the wages paid to their employees. Existing law, with specified exceptions, requires that the determination of the employer-employee relationship be made pursuant to common law principles. Existing law defines "employee" for those purposes to include, among other individuals, any officer of a corporation. This bill would additionally include any member of a limited liability company that is treated as a corporation for federal income tax purposes within that definition of "employee" for those purposes. However, the bill would specify that definition of "employee" does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes. Existing law also defines "wages" for those purposes, and exempts from that definition certain remuneration. This bill would provide that wages include compensation, as defined, paid to a member of a limited liability company filing a federal corporate income tax return. By expanding the base of wages subject to unemployment insurance taxes, this bill would deposit additional moneys into the Unemployment Fund, a continuously appropriated fund, and would make an appropriation.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 522, Statutes of 2010.

  2. Approved by Governor.

  3. To Governor at 11:30 a.m.

  4. Correctly enrolled. Held at Desk pursuant to Joint Rule 57.

  5. In Senate. To enrollment.

  6. Read third time. Passed. (Ayes 78. Noes 0. Page 6180.) To Senate.

  7. Read second time. To Consent Calendar.

  8. (Heard in committee on August 4.)

  9. From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.)

  10. (Heard in committee on June 23.)

  11. From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) Re-referred to Com. on APPR.

  12. To Com. on INS.

  13. In Assembly. Read first time. Held at Desk.

  14. Read third time. Passed. (Ayes 33. Noes 0. Page 3584.) To Assembly.

  15. Read second time. To third reading.

  16. Read third time. Amended. To second reading.

  17. Placed on third reading.

  18. From Special Consent Calendar.

  19. To Special Consent Calendar.

  20. Read second time. To third reading.

  21. From committee: Do pass. (Ayes 9. Noes 0. Page 3499.)

  22. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on APPR.

  23. Set for hearing May 10.

  24. Re-referred to Com. on APPR.

  25. Withdrawn from committee.

  26. Read second time. Amended. Re-referred to Com. on REV. & TAX.

  27. From committee: Do pass as amended, but first amend, and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 3306.)

  28. Set for hearing April 19.

  29. Set, first hearing. Testimony taken. Further hearing to be set.

  30. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on L. & I.R.

  31. Set for hearing April 14.

  32. To Coms. on L. & I.R. and REV. & TAX.

  33. From print. May be acted upon on or after March 23.

  34. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Walters · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Walters

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

SB 1244 Walters Consent Calendar Second Day Regular Session

Passed 90 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 3000
Unaffiliated 84001
Republican 3000
Total 90001
% of votes cast 99%0%0%1%
How each member voted (91)
Member Party Vote
Bill — Yea
Tom — Yea
Adams — Yea
Ammiano — Yea
Anderson — Yea
Bass — Yea
Beall — Yea
Blakeslee — Yea
Charles — Yea
Feuer — Yea
Fuentes — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Furutani — Yea
Fletcher — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
John — Yea
A. — Yea
Perez — Yea
Galgiani — Yea
Gilmore — Yea
Conway — Yea
Cook — Yea
Hagman — Yea
Hall — Yea
Harkey — Yea
Hernandez — Yea
Hill — Yea
Huffman — Yea
Jeffries — Yea
Logue — Yea
Mendoza — Yea
Miller — Yea
Monning — Yea
Nava — Yea
Norby — Not Voting
Ruskin — Yea
Silva — Yea
Smyth — Yea
Solorio — Yea
Torlakson — Yea
Torres — Yea
Tran — Yea
Villines — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Knight — Yea
Lieu — Yea
Ma — Yea
Nestande — Yea
Nielsen — Yea
Skinner — Yea
Swanson — Yea
Torrico — Yea
Carter — Yea
Chesbro — Yea
Coto — Yea
Eng — Yea
Evans — Yea
Davis — Yea
DeVore — Yea
Yamada — Yea
Fuller — Yea
Garrick — Yea
Gatto — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bill Berryhill — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Do pass, to Consent Calendar.

Passed 19 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 18000
Democratic 1000
Total 19000
% of votes cast 100%0%0%0%
How each member voted (19)
Member Party Vote
Hall — Yea
Charles — Yea
Fuentes — Yea
De — Yea
Leon — Yea
Gatto — Yea
Harkey — Yea
Miller — Yea
Nielsen — Yea
Norby — Yea
Solorio — Yea
Bradford — Yea
Skinner — Yea
Torlakson — Yea
Torrico — Yea
Conway — Yea
Coto — Yea
Davis — Yea
Calderon, Lisa Democratic Yea

Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar.

Passed 13 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 10000
Democratic 2000
Republican 1000
Total 13000
% of votes cast 100%0%0%0%
How each member voted (13)
Member Party Vote
Hagman — Yea
Charles — Yea
Salas — Yea
Carter — Yea
Feuer — Yea
Hayashi — Yea
Solorio — Yea
Torres — Yea
Anderson — Yea
Beth Gaines — Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Niello, Roger W. Republican Yea

Senate 3rd Reading SB1244 Walters

Passed 34 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 31005
Democratic 2000
Republican 1000
Total 34005
% of votes cast 87%0%0%13%
How each member voted (39)
Member Party Vote
Yee — Yea
Wyland — Yea
Hancock — Yea
Harman — Yea
Hollingsworth — Yea
Lowenthal — Yea
Negrete — Yea
Runner — Yea
Huff — Yea
Corbett — Yea
Cox — Yea
Ducheny — Yea
Kehoe — Yea
Ashburn — Yea
Dutton — Yea
Liu — Yea
McLeod — Yea
Oropeza — Not Voting
Price — Not Voting
Romero — Yea
Simitian — Yea
Wiggins — Not Voting
Wolk — Yea
Aanestad — Yea
Alquist — Yea
Leno — Yea
Pavley — Yea
Steinberg — Not Voting
Walters — Yea
Wright — Yea
Cedillo — Yea
Cogdill — Not Voting
Correa — Yea
DeSaulnier — Yea
Denham — Yea
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Do pass.

Passed 9 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 9002
Total 9002
% of votes cast 82%0%0%18%
How each member voted (11)
Member Party Vote
Yee — Yea
Leno — Yea
Price — Yea
Walters — Yea
Wolk — Yea
Alquist — Yea
Kehoe — Yea
Wyland — Yea
Corbett — Not Voting
Cox — Yea
Denham — Not Voting

Subjects

taxation labor
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Frequently asked questions

What does SB 1244 do?
Existing law requires employers to withhold tax and make contribution amounts with respect to unemployment insurance, disability insurance, employee training funding, and personal income tax from the wages paid to their employees. Existing law, with specified exceptions, requires that the determination of the employer-employee relationship be made pursuant to common law principles. Existing law defines "employee" for those purposes to include, among other individuals, any officer of a corporation. This bill would additionally include any member of a limited liability company that is treated as a corporation for federal income tax purposes within that definition of "employee" for those purposes. However, the bill would specify that definition of "employee" does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes. Existing law also defines "wages" for those purposes, and exempts from that definition certain remuneration. This bill would provide that wages include compensation, as defined, paid to a member of a limited liability company filing a federal corporate income tax return. By expanding the base of wages subject to unemployment insurance taxes, this bill would deposit additional moneys into the Unemployment Fund, a continuously appropriated fund, and would make an appropriation.
Who sponsors SB 1244?
SB 1244 is sponsored by Walters.
What is the current status of SB 1244?
This bill died with 2009-2010 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 1244?
Track SB 1244 free on One Click Politics — get push/email alerts when it moves.

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