AB 2458 — Taxation: penalties: limited liability companies.
Last action — Vetoed by Governor.
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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5To Executive
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6Enacted
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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 every limited liability company subject to tax to pay an annual fee, as specified. Existing law requires this fee to be estimated and paid on a specified date, and requires a penalty of 10% of the amount of any underpayment to be added to the fee. This bill would, for a small business, as defined, instead require the penalties described above to be due and payable 60 days from the date the small business is notified of the penalty. This bill would require this provision to be applied to penalties imposed on or after January 1, 2011, and before January 1, 2016.
Bill Text
- Enrolled 08/30/10 - Enrolled Current pdf August 30, 2010
- Amended 06/29/10 - Amended Senate pdf June 29, 2010
- Amended 05/03/10 - Amended Assembly pdf May 03, 2010
- Amended 04/05/10 - Amended Assembly pdf April 05, 2010
- Introduced 02/19/10 - Introduced pdf February 19, 2010
- AB2458 View text html
Action History
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Vetoed by Governor.
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Enrolled and to the Governor at 11:45 p.m.
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Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6478.)
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In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 21 pursuant to Assembly Rule 77.
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Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4674.)
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Read second time. To third reading.
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From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
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In committee: Hearing postponed by committee.
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Read second time and amended. Re-referred to Com. on APPR.
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From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 3. Noes 0.) (June 23).
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Referred to Com. on REV. & TAX.
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In Senate. Read first time. To Com. on RLS. for assignment.
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Read third time, passed, and to Senate. (Ayes 72. Noes 0. Page 5245.)
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Read second time. To third reading.
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From committee: Do pass. (Ayes 16. Noes 0.) (May 12).
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In committee: Hearing postponed by committee.
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Re-referred to Com. on APPR.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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From committee: Do pass, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (April 12).
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Re-referred to Com. on REV. & TAX.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
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Referred to Com. on REV. & TAX.
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Read first time.
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From printer. May be heard in committee March 23.
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Introduced. To print.
Sponsors
- Saldana · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Saldana
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 82 | 0 | 0 | 2 |
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 88 | 0 | 0 | 2 |
| % of votes cast | 98% | 0% | 0% | 2% |
How each member voted (90)
| Member | Party | Vote |
|---|---|---|
| Adams | — | Yea |
| Ammiano | — | Yea |
| Carter | — | Yea |
| Chesbro | — | Yea |
| Conway | — | Yea |
| Bill | — | Yea |
| Tom | — | Yea |
| Evans | — | Yea |
| Feuer | — | Yea |
| Fuller | — | Yea |
| Charles | — | Yea |
| Galgiani | — | Yea |
| Gilmore | — | Yea |
| Hagman | — | Yea |
| Hall | — | Yea |
| Harkey | — | Yea |
| Hernandez | — | Yea |
| De | — | Yea |
| La | — | Yea |
| Torre | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Hill | — | Yea |
| Fletcher | — | Yea |
| Fong | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| V. | — | Yea |
| Manuel | — | Yea |
| Perez | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| Audra | — | Yea |
| Bass | — | Yea |
| Block | — | Yea |
| Cook | — | Yea |
| Coto | — | Yea |
| Davis | — | Yea |
| Huffman | — | Yea |
| Jeffries | — | Yea |
| Lieu | — | Yea |
| Logue | — | Yea |
| Mendoza | — | Yea |
| Miller | — | Yea |
| Nava | — | Yea |
| Nestande | — | Yea |
| Ruskin | — | Yea |
| Silva | — | Yea |
| Skinner | — | Yea |
| Smyth | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Furutani | — | Not Voting |
| Norby | — | Not Voting |
| Swanson | — | Yea |
| Torlakson | — | Yea |
| Torrico | — | Yea |
| Villines | — | Yea |
| Anderson | — | Yea |
| Beall | — | Yea |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Yea |
| Hayashi | — | Yea |
| Huber | — | Yea |
| Knight | — | Yea |
| Ma | — | Yea |
| Monning | — | Yea |
| Nielsen | — | Yea |
| Solorio | — | Yea |
| Torres | — | Yea |
| Tran | — | Yea |
| Eng | — | Yea |
| DeVore | — | Yea |
| Yamada | — | Yea |
| Fuentes | — | 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 31 | 0 | 0 | 5 |
| Democratic | 2 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 34 | 0 | 0 | 5 |
| % of votes cast | 87% | 0% | 0% | 13% |
How each member voted (39)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Cedillo | — | Yea |
| Cogdill | — | Yea |
| Florez | — | Yea |
| Hancock | — | Yea |
| Corbett | — | Yea |
| Correa | — | Yea |
| Harman | — | Yea |
| Kehoe | — | Yea |
| Leno | — | Yea |
| McLeod | — | Yea |
| Lowenthal | — | Yea |
| Negrete | — | Yea |
| Alquist | — | Yea |
| Ashburn | — | Yea |
| Ducheny | — | Yea |
| Dutton | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Runner | — | Yea |
| Wyland | — | Yea |
| Huff | — | Not Voting |
| Oropeza | — | Not Voting |
| Simitian | — | Yea |
| Steinberg | — | Yea |
| Wiggins | — | Not Voting |
| Wolk | — | Yea |
| Aanestad | — | Yea |
| Hollingsworth | — | Yea |
| Liu | — | Yea |
| Romero | — | Yea |
| Walters | — | Not Voting |
| Wright | — | Yea |
| Emmerson | — | Not Voting |
| DeSaulnier | — | Yea |
| Denham | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 2 | 0 | 0 | 2 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 3 | 0 | 0 | 2 |
| % of votes cast | 60% | 0% | 0% | 40% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Ashburn | — | Not Voting |
| Walters | — | Not Voting |
| Alquist | — | Yea |
| Wolk | — | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 74 | 0 | 0 | 11 |
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 80 | 0 | 0 | 11 |
| % of votes cast | 88% | 0% | 0% | 12% |
How each member voted (91)
| Member | Party | Vote |
|---|---|---|
| Hagman | — | Yea |
| Carter | — | Yea |
| Chesbro | — | Yea |
| Eng | — | Yea |
| Feuer | — | Yea |
| Conway | — | Yea |
| Cook | — | Yea |
| Coto | — | Yea |
| Bill | — | Yea |
| Tom | — | Yea |
| Fuller | — | Yea |
| Furutani | — | Yea |
| Charles | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Fong | — | Yea |
| Ammiano | — | Yea |
| Anderson | — | Yea |
| Bass | — | Yea |
| Beall | — | Yea |
| Davis | — | Yea |
| Yamada | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| V. | — | Yea |
| Manuel | — | Yea |
| Perez | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| Audra | — | Yea |
| De | — | Not Voting |
| La | — | Not Voting |
| Torre | — | Not Voting |
| Fletcher | — | Not Voting |
| John | — | Not Voting |
| A. | — | Not Voting |
| Perez | — | Not Voting |
| Galgiani | — | Yea |
| Garrick | — | Yea |
| Gilmore | — | Yea |
| Hall | — | Yea |
| Harkey | — | Not Voting |
| Hernandez | — | Yea |
| Hill | — | Yea |
| Huffman | — | Yea |
| Jeffries | — | Yea |
| Lieu | — | Yea |
| Logue | — | Yea |
| Ma | — | Yea |
| Mendoza | — | Yea |
| Miller | — | Yea |
| Nava | — | Not Voting |
| Nestande | — | Yea |
| Norby | — | Yea |
| Ruskin | — | Yea |
| Silva | — | Yea |
| Skinner | — | Yea |
| Smyth | — | Yea |
| Swanson | — | Yea |
| Torlakson | — | Yea |
| Torrico | — | Yea |
| Villines | — | Not Voting |
| Adams | — | Yea |
| Blakeslee | — | Yea |
| Block | — | Yea |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Yea |
| Hayashi | — | Yea |
| Huber | — | Yea |
| Knight | — | Yea |
| Monning | — | Yea |
| Nielsen | — | Yea |
| Solorio | — | Yea |
| Torres | — | Yea |
| Tran | — | Yea |
| Emmerson | — | Yea |
| Evans | — | Not Voting |
| DeVore | — | Yea |
| Fuentes | — | 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 16 | 0 | 0 | 1 |
| Democratic | 0 | 0 | 0 | 1 |
| Total | 16 | 0 | 0 | 2 |
| % of votes cast | 89% | 0% | 0% | 11% |
How each member voted (18)
| Member | Party | Vote |
|---|---|---|
| Charles | — | Not Voting |
| Hall | — | Yea |
| Hill | — | Yea |
| Conway | — | Yea |
| Coto | — | Yea |
| Nielsen | — | Yea |
| Norby | — | Yea |
| Skinner | — | Yea |
| Davis | — | Yea |
| Torlakson | — | Yea |
| Ammiano | — | Yea |
| Bradford | — | Yea |
| Harkey | — | Yea |
| Miller | — | Yea |
| Solorio | — | Yea |
| Torrico | — | Yea |
| Fuentes | — | Yea |
| Calderon, Lisa | Democratic | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 8 | 0 | 0 | 1 |
| Democratic | 0 | 0 | 0 | 1 |
| Total | 8 | 0 | 0 | 2 |
| % of votes cast | 80% | 0% | 0% | 20% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Portantino | — | Yea |
| Saldana | — | Yea |
| Charles | — | Not Voting |
| Coto | — | Yea |
| DeVore | — | Yea |
| Beall | — | Yea |
| Harkey | — | Yea |
| Nestande | — | Yea |
| Fuentes | — | Yea |
| Calderon, Lisa | Democratic | Not Voting |
Subjects
Frequently asked questions
- What does AB 2458 do?
- Existing law requires every limited liability company subject to tax to pay an annual fee, as specified. Existing law requires this fee to be estimated and paid on a specified date, and requires a penalty of 10% of the amount of any underpayment to be added to the fee. This bill would, for a small business, as defined, instead require the penalties described above to be due and payable 60 days from the date the small business is notified of the penalty. This bill would require this provision to be applied to penalties imposed on or after January 1, 2011, and before January 1, 2016.
- Who sponsors AB 2458?
- AB 2458 is sponsored by Saldana.
- What is the current status of AB 2458?
- 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 AB 2458?
- Track AB 2458 free on One Click Politics — get push/email alerts when it moves.
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