California 2009-2010 Regular Session Status: Enacted

AB 404 — Income taxes: exemption: charitable organizations: administration.

Last action — Chaptered by Secretary of State - Chapter 504, Statutes of 2009.

  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 February 23, 2009. Enacted.

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 5 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

The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. Existing law allows organizations that have obtained a ruling or determination from the Internal Revenue Code that it is exempt from federal income taxes as an organization described in Section 501(c) (3) of the Internal Revenue Code to obtain exemption from state income taxes by submitting to the Franchise Tax Board a copy of the notification issued by the Internal Revenue Service approving the organization's tax-exempt status, as specified. This bill would additionally, if the central organization and all of its subordinates are organizations described in Section 501(c) (3) , exempt a subordinate organization that is included in a federal group exemption letter, provided the organization submits to the board a copy of the group exemption letter issued by the Internal Revenue Service and substantiation that it is included in the federal group exemption letter as a subordinate organization. This bill would require the board to issue an acknowledgment of an organization's exemption from state income taxes, as provided. This bill would also, if the board suspends or revokes the exemption of an organization, provide that the exempt status will not be reinstated until the organization applies to the Franchise Tax Board for exemption, and the board issues a determination exempting the organization from state income taxes, as provided. This bill would also require documents submitted to the Franchise Tax Board to verify the exemption, and the acknowledgment letter or other document issued by the Franchise Tax Board, to be open to public inspection, as specified.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 504, Statutes of 2009.

  2. Approved by the Governor.

  3. Enrolled and to the Governor at 5:15 p.m.

  4. In Assembly. To enrollment.

  5. Read third time, passed, and to Assembly. (Ayes 39. Noes 0. Page 1925.)

  6. Ordered to Special Consent Calendar.

  7. Read second time. To third reading.

  8. From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

  9. From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (July 8).

  10. In committee: Hearing postponed by committee.

  11. In committee: Hearing postponed by committee.

  12. Referred to Com. on REV. & TAX.

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

  14. Read third time, passed, and to Senate. (Ayes 77. Noes 0. Page 1627.)

  15. Read second time. To Consent Calendar.

  16. From committee: Do pass. To Consent Calendar. (May 13).

  17. From committee: Do pass, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (April 27).

  18. Re-referred to Com. on REV. & TAX.

  19. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  20. In committee: Set, first hearing. Hearing canceled at the request of author.

  21. Referred to Com. on REV. & TAX.

  22. From printer. May be heard in committee March 26.

  23. Read first time. To print.

Sponsors

  • Eng · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Eng

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

Special Consent #15 AB404 Eng

Passed 40 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 37001
Democratic 2000
Republican 1000
Total 40001
% of votes cast 98%0%0%2%
How each member voted (41)
Member Party Vote
Yee — Yea
Wyland — Yea
Cedillo — Yea
Hancock — Yea
Harman — Yea
Hollingsworth — Yea
Huff — Yea
Leno — Yea
Liu — Yea
Lowenthal — Yea
Negrete — Yea
Runner — Yea
Cogdill — Yea
Corbett — Yea
Correa — Yea
McLeod — Yea
Oropeza — Yea
Price — Yea
Romero — Yea
Simitian — Yea
Walters — Yea
Wiggins — Yea
Wright — Yea
Ducheny — Yea
Dutton — Yea
Aanestad — Yea
Alquist — Yea
Ashburn — Yea
Benoit — Yea
Kehoe — Yea
Maldonado — Yea
Pavley — Not Voting
Steinberg — Yea
Wolk — Yea
Cox — Yea
DeSaulnier — Yea
Denham — Yea
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

AB 404 ENG Consent Calendar Second Day Regular Session

Passed 89 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 81003
Democratic 5000
Republican 3000
Total 89003
% of votes cast 97%0%0%3%
How each member voted (92)
Member Party Vote
Tom — Yea
Bill — Yea
Berryhill — Yea
Adams — Yea
Anderson — Yea
Beall — Yea
Berryhill — Yea
Evans — Yea
Feuer — Yea
Furutani — Yea
Charles — Yea
Galgiani — Yea
Gilmore — Yea
Hagman — Yea
Hall — Yea
Hayashi — Yea
Hernandez — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Huber — Yea
Huffman — Yea
Fletcher — Yea
Gaines — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Audra — Yea
Carter — Yea
Chesbro — Yea
Conway — Yea
Cook — Yea
Coto — Yea
Davis — Yea
Duvall — Yea
Knight — Yea
Krekorian — Yea
Logue — Yea
Mendoza — Yea
Miller — Yea
Nestande — Yea
Price — Yea
Ruskin — Yea
Skinner — Yea
Smyth — Yea
Swanson — Yea
Torlakson — Yea
Saldana — Not Voting
Bass — Yea
Nava — Not Voting
Torrico — Yea
Tran — Yea
Villines — Yea
Ammiano — Yea
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Yea
Hill — Yea
Jeffries — Yea
Lieu — Yea
Ma — Yea
Monning — Yea
Nielsen — Yea
Silva — Yea
Solorio — Yea
Torres — Yea
Emmerson — Yea
Eng — Yea
DeVore — Yea
Yamada — Yea
Fuentes — Not Voting
Fuller — Yea
Garrick — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 21 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 19000
Democratic 1000
Republican 1000
Total 21000
% of votes cast 100%0%0%0%
How each member voted (21)
Member Party Vote
Hall — Yea
Harkey — Yea
Charles — Yea
De — Yea
Leon — Yea
Krekorian — Yea
John — Yea
A. — Yea
Perez — Yea
Audra — Yea
Miller — Yea
Ammiano — Yea
Duvall — Yea
Price — Yea
Skinner — Yea
Solorio — Yea
Torlakson — Yea
Nielsen — Yea
Davis — Yea
Calderon, Lisa Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 404 do?
The Corporation Tax Law, in modified conformity with federal income tax laws, exempts various types of organizations from state income taxes imposed by that law. Existing law allows organizations that have obtained a ruling or determination from the Internal Revenue Code that it is exempt from federal income taxes as an organization described in Section 501(c) (3) of the Internal Revenue Code to obtain exemption from state income taxes by submitting to the Franchise Tax Board a copy of the notification issued by the Internal Revenue Service approving the organization's tax-exempt status, as specified. This bill would additionally, if the central organization and all of its subordinates are organizations described in Section 501(c) (3) , exempt a subordinate organization that is included in a federal group exemption letter, provided the organization submits to the board a copy of the group exemption letter issued by the Internal Revenue Service and substantiation that it is included in the federal group exemption letter as a subordinate organization. This bill would require the board to issue an acknowledgment of an organization's exemption from state income taxes, as provided. This bill would also, if the board suspends or revokes the exemption of an organization, provide that the exempt status will not be reinstated until the organization applies to the Franchise Tax Board for exemption, and the board issues a determination exempting the organization from state income taxes, as provided. This bill would also require documents submitted to the Franchise Tax Board to verify the exemption, and the acknowledgment letter or other document issued by the Franchise Tax Board, to be open to public inspection, as specified.
Who sponsors AB 404?
AB 404 is sponsored by Eng.
What is the current status of AB 404?
This bill has been enacted into law. Introduced February 23, 2009. Enacted.
Where can I track AB 404?
Track AB 404 free on One Click Politics — get push/email alerts when it moves.

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