California 2009-2010 Regular Session Status: To Executive

SB 401 — Taxation: federal conformity.

Last action — Chaptered by Secretary of State. Chapter 14, Statutes of 2010.

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

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2005, the specified date of those referenced Internal Revenue Code sections is January 1, 2005, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2010, for taxable years beginning on or after January 1, 2010, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2005, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, with respect to, among other things, the tax treatment of qualifying income of publicly traded partnerships, certain disaster mitigation payments, depreciation of electric transmission property and natural gas gathering lines, nuclear decommissioning cost provisions, a small refiner exception to oil depletion deduction, recapture rules for amortizable Section 197 intangibles, amortization of expenses incurred in creating or acquiring music or music copyrights, treatment of certain self-created musical works and qualified retirement income, funding for self-employed defined benefit pension plans and for multiemployer defined benefit pension plans, withdrawals from retirement plans for individuals called to active duty, waiver of an early withdrawal penalty tax on certain distributions of pension plans for public safety employees, allowance of additional IRA payments in certain bankruptcy cases, inflation indexing of gross income limitations on certain retirement savings incentives, treatment of death benefits from corporate-owned life insurance, exemption of income from leveraged real estate held by church plans, gratuitous transfer for benefits of employees, exclusion from gross income of specified grants for renewable energy property, exclusion from gross income with respect to a specified tragic event, discharge of qualified principal residence indebtedness, penalties for bad checks, penalty for understatement of taxpayer's liability by a tax preparer, frivolous tax submissions, exclusion of gain from sale of principal residence by certain employees of the intelligence community, sale of property by judicial officers, excise tax on UBTI of charitable remainder trusts, certain listed and reportable transactions provisions, the taxation of certain settlement funds, the active business requirement, loans to qualified continuing care facilities, exception from suspension rules, and specified federal acts. This bill would also increase the age of children whose unearned income is taxed as if a parent's income, would increase the penalty for willful failure to file specified returns, and would revise, in modified conformity with the federal income tax laws, various provisions applicable to tax-exempt organizations. This bill would also specify various dates on which specified provisions apply, make findings and declarations that certain provisions are declaratory of existing law, specify the intent and operation in the application of provisions conforming to various federal acts, repeal obsolete provisions, and declare that the retroactive application of specified provisions serves public purposes, as defined. Because this bill would require specific documents to be filed under the penalty of perjury, thus changing the definition of a crime, it would impose a state-mandated local program by expanding the crime of perjury. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 14, Statutes of 2010.

  2. Approved by Governor.

  3. Enrolled. To Governor at 9:30 a.m.

  4. Senate concurs in Assembly amendments. (Ayes 24. Noes 9. Page 3115.) To enrollment.

  5. In Senate.

  6. Read third time. Passed. (Ayes 47. Noes 24. Page 4544.) To Senate.

  7. Read second time. To third reading.

  8. (Heard in committee on April 7.)

  9. From committee: Do pass. (Ayes 9. Noes 4.)

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

  11. (Heard in committee April 6.)

  12. From committee: Do pass, but first be re-referred to Com. on APPR. (Ayes 5. Noes 3.) Re-referred to Com. on APPR.

  13. Joint Rule 62(a) in Com. on APPR. suspended.

  14. Joint Rule 62(a) in Com. on REV. & TAX. suspended.

  15. Re-referred to Coms. on REV. & TAX. and APPR. pursuant to Assembly Rule 77.2.

  16. Read third time. Amended.

  17. From inactive file to third reading file.

  18. Notice of motion to remove from inactive file given by Assembly Member Charles Calderon.

  19. Placed on inactive file on request of Assembly Member Torrico.

  20. Read second time. To third reading.

  21. Read second time. Amended. To second reading.

  22. (Heard in committee on August 27.)

  23. From committee: Do pass as amended. (Ayes 12. Noes 5.)

  24. Set, first hearing. Referred to APPR. suspense file.

  25. Read second time. Amended. Re-referred to Com. on APPR.

  26. (Heard in committee on July 6.)

  27. From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 6. Noes 2.)

  28. Set, first hearing. Referred to REV. & TAX. suspense file.

  29. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on REV. & TAX.

  30. To Com. on REV. & TAX.

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

  32. Read third time. Passed. (Ayes 22. Noes 15. Page 1143.) To Assembly.

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

  34. From committee: Do pass as amended. (Ayes 7. Noes 5. Page 1070.)

  35. (Suspense - for vote only.)

  36. Set for hearing May 28.

  37. Placed on APPR suspense file.

  38. Set for hearing May 11.

  39. Read second time. Amended. Re-referred to Com. on APPR.

  40. From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 5. Noes 2. Page 638.)

  41. Set for hearing April 22.

  42. To Com. on REV. & TAX.

  43. From print. May be acted upon on or after March 28.

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

Sponsors

  • Calderon · Cosponsor
  • V. Manuel Perez · Cosponsor
  • Portantino · Cosponsor
  • Wolk · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 3 co-sponsors · 118 not signed on · 4 voted No

Sponsors (1)

  • Wolk

Co-sponsors (3)

  • Calderon
  • V. Manuel Perez
  • Portantino

Not signed on (118)

118 members have not signed on to this bill.

Show all 118 →

"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 401 Wolk Senate Third Reading By PORTANTINO

Passed 53 Yea · 27 Nay · 11 Other
Party YeaNayPresentNot Voting
Unaffiliated 5025010
Democratic 2001
Republican 1200
Total 5327011
% of votes cast 58%30%0%12%
How each member voted (91)
Member Party Vote
Carter — Yea
Chesbro — Yea
Feuer — Yea
Furutani — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fong — Yea
Ammiano — Yea
Beall — Yea
Block — Yea
Bonnie — Yea
Lowenthal — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
John — Yea
A. — Yea
Perez — Yea
Bill — Nay
Tom — Nay
Emmerson — Nay
Fuller — Nay
Galgiani — Yea
Fletcher — Nay
Audra — Nay
Conway — Nay
Gilmore — Not Voting
Charles — Not Voting
V. — Not Voting
Manuel — Not Voting
Perez — Not Voting
Cook — Nay
Hagman — Nay
Hall — Yea
Harkey — Nay
Anderson — Nay
Blakeslee — Not Voting
DeVore — Nay
Hernandez — Yea
Hill — Yea
Huffman — Yea
Jeffries — Nay
Lieu — Yea
Logue — Not Voting
Mendoza — Yea
Miller — Nay
Monning — Yea
Nava — Yea
Nielsen — Nay
Norby — Nay
Ruskin — Yea
Skinner — Yea
Smyth — Nay
Swanson — Yea
Torlakson — Yea
Torres — Yea
Torrico — Yea
Tran — Not Voting
Villines — Nay
Adams — Not Voting
Bass — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Not Voting
Knight — Nay
Ma — Yea
Nestande — Nay
Silva — Nay
Solorio — Yea
Coto — Yea
Eng — Yea
Evans — Yea
Davis — Yea
Yamada — Yea
Fuentes — Yea
Garrick — Nay
Beth Gaines — Nay
Bill Berryhill — Nay
Bill Berryhill — Nay
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Not Voting
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Nay
Strickland, Tony Republican Nay

Official roll call →

W/O REF. TO FILE SB401 Wolk Concurrence

Passed 25 Yea · 9 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 23806
Democratic 2000
Republican 0100
Total 25906
% of votes cast 63%23%0%15%
How each member voted (40)
Member Party Vote
Yee — Yea
Hancock — Yea
Lowenthal — Yea
Negrete — Yea
Cedillo — Yea
Hollingsworth — Nay
Huff — Nay
Runner — Nay
Leno — Yea
Liu — Yea
Cogdill — Not Voting
Corbett — Yea
McLeod — Yea
Oropeza — Yea
Price — Yea
Ashburn — Yea
Ducheny — Yea
Dutton — Nay
Romero — Yea
Simitian — Yea
Steinberg — Yea
Walters — Nay
Wolk — Yea
Wright — Yea
Aanestad — Nay
Alquist — Not Voting
Harman — Not Voting
Kehoe — Yea
Maldonado — Not Voting
Pavley — Yea
Wiggins — Not Voting
Wyland — Nay
Correa — Not Voting
Cox — Yea
DeSaulnier — Yea
Denham — Nay
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Do pass.

Passed 10 Yea · 4 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 10404
Democratic 0001
Total 10405
% of votes cast 53%21%0%26%
How each member voted (19)
Member Party Vote
Conway — Nay
Fuentes — Yea
Hall — Yea
Harkey — Not Voting
De — Yea
Leon — Yea
Charles — Not Voting
Miller — Nay
Bradford — Yea
Norby — Nay
Skinner — Yea
Torlakson — Yea
Torrico — Not Voting
Ammiano — Yea
Nielsen — Nay
Solorio — Yea
Coto — Yea
Davis — Not Voting
Calderon, Lisa Democratic Not Voting

Official roll call →

SB 401 Wolk Senate Third Reading By CALDERON Amend By CALDERON Set #1

Passed 53 Yea · 30 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 502807
Democratic 2001
Republican 1200
Total 533008
% of votes cast 58%33%0%9%
How each member voted (91)
Member Party Vote
Hagman — Nay
Carter — Yea
Chesbro — Yea
Yamada — Yea
Conway — Nay
Cook — Nay
Coto — Yea
Feuer — Yea
Furutani — Yea
Galgiani — Yea
Hall — Yea
Hernandez — Yea
Hill — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Salas — Yea
John — Yea
A. — Yea
Perez — Yea
Davis — Yea
Huffman — Yea
Bill — Nay
Tom — Nay
Lieu — Yea
Mendoza — Yea
Anderson — Nay
Beall — Yea
Block — Yea
Skinner — Yea
Torres — Yea
Fletcher — Nay
Audra — Nay
Charles — Not Voting
Portantino — Not Voting
Saldana — Not Voting
Fuller — Nay
Garrick — Not Voting
Gilmore — Nay
Harkey — Nay
Jeffries — Nay
Knight — Nay
Blakeslee — Not Voting
Logue — Nay
Miller — Nay
Monning — Not Voting
Nava — Not Voting
Norby — Nay
Silva — Nay
Tran — Nay
Adams — Nay
Ammiano — Yea
Bass — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Ma — Yea
Nestande — Nay
Nielsen — Nay
Ruskin — Yea
Smyth — Nay
Solorio — Yea
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Villines — Nay
Emmerson — Nay
Eng — Yea
Evans — Yea
DeVore — Nay
Fuentes — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Bill Berryhill — Nay
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Not Voting
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Nay
Strickland, Tony Republican Nay

Official roll call →

Do pass as amended.

Passed 16 Yea · 6 Nay
Party YeaNayPresentNot Voting
Unaffiliated 15500
Democratic 1000
Republican 0100
Total 16600
% of votes cast 73%27%0%0%
How each member voted (22)
Member Party Vote
Charles — Yea
De — Yea
Leon — Yea
John — Yea
A. — Yea
Perez — Yea
Hall — Yea
Audra — Nay
Hill — Yea
Nielsen — Nay
Skinner — Yea
Torlakson — Yea
Ammiano — Yea
Harkey — Nay
Miller — Nay
Solorio — Yea
Conway — Nay
Coto — Yea
Davis — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Senate 3rd Reading SB401 Wolk

Passed 23 Yea · 15 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 211402
Democratic 2000
Republican 0100
Total 231502
% of votes cast 58%38%0%5%
How each member voted (40)
Member Party Vote
Yee — Yea
Ducheny — Yea
Liu — Yea
Alquist — Yea
Lowenthal — Yea
Negrete — Yea
Cogdill — Nay
Hancock — Not Voting
Harman — Nay
Wyland — Nay
Runner — Not Voting
Hollingsworth — Nay
Correa — Nay
Cox — Nay
Maldonado — Nay
Denham — Nay
Dutton — Nay
McLeod — Yea
Pavley — Yea
Romero — Yea
Ashburn — Nay
Benoit — Nay
Simitian — Yea
Steinberg — Yea
Walters — Nay
Wiggins — Yea
Wolk — Yea
Aanestad — Nay
Huff — Nay
Kehoe — Yea
Leno — Yea
Oropeza — Yea
Wright — Yea
Cedillo — Yea
Corbett — Yea
DeSaulnier — Yea
Florez — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Do pass as amended.

Passed 7 Yea · 5 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7501
Total 7501
% of votes cast 54%38%0%8%
How each member voted (13)
Member Party Vote
Yee — Yea
Wyland — Nay
Runner — Nay
Corbett — Yea
Hancock — Yea
Kehoe — Yea
Leno — Yea
Oropeza — Yea
Wolk — Not Voting
Walters — Nay
Cox — Nay
DeSaulnier — Yea
Denham — Nay

Official roll call →

Placed on Appropriations Suspense file.

Passed 13 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 13000
Total 13000
% of votes cast 100%0%0%0%
How each member voted (13)
Member Party Vote
Yee — Yea
Wyland — Yea
Hancock — Yea
Runner — Yea
Kehoe — Yea
Leno — Yea
Oropeza — Yea
Corbett — Yea
Wolk — Yea
Walters — Yea
Cox — Yea
DeSaulnier — Yea
Denham — Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 401 do?
Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2005, the specified date of those referenced Internal Revenue Code sections is January 1, 2005, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2010, for taxable years beginning on or after January 1, 2010, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2005, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, with respect to, among other things, the tax treatment of qualifying income of publicly traded partnerships, certain disaster mitigation payments, depreciation of electric transmission property and natural gas gathering lines, nuclear decommissioning cost provisions, a small refiner exception to oil depletion deduction, recapture rules for amortizable Section 197 intangibles, amortization of expenses incurred in creating or acquiring music or music copyrights, treatment of certain self-created musical works and qualified retirement income, funding for self-employed defined benefit pension plans and for multiemployer defined benefit pension plans, withdrawals from retirement plans for individuals called to active duty, waiver of an early withdrawal penalty tax on certain distributions of pension plans for public safety employees, allowance of additional IRA payments in certain bankruptcy cases, inflation indexing of gross income limitations on certain retirement savings incentives, treatment of death benefits from corporate-owned life insurance, exemption of income from leveraged real estate held by church plans, gratuitous transfer for benefits of employees, exclusion from gross income of specified grants for renewable energy property, exclusion from gross income with respect to a specified tragic event, discharge of qualified principal residence indebtedness, penalties for bad checks, penalty for understatement of taxpayer's liability by a tax preparer, frivolous tax submissions, exclusion of gain from sale of principal residence by certain employees of the intelligence community, sale of property by judicial officers, excise tax on UBTI of charitable remainder trusts, certain listed and reportable transactions provisions, the taxation of certain settlement funds, the active business requirement, loans to qualified continuing care facilities, exception from suspension rules, and specified federal acts. This bill would also increase the age of children whose unearned income is taxed as if a parent's income, would increase the penalty for willful failure to file specified returns, and would revise, in modified conformity with the federal income tax laws, various provisions applicable to tax-exempt organizations. This bill would also specify various dates on which specified provisions apply, make findings and declarations that certain provisions are declaratory of existing law, specify the intent and operation in the application of provisions conforming to various federal acts, repeal obsolete provisions, and declare that the retroactive application of specified provisions serves public purposes, as defined. Because this bill would require specific documents to be filed under the penalty of perjury, thus changing the definition of a crime, it would impose a state-mandated local program by expanding the crime of perjury. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
Who sponsors SB 401?
SB 401 is sponsored by Calderon, V. Manuel Perez, Portantino, and Wolk.
What is the current status of SB 401?
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 401?
Track SB 401 free on One Click Politics — get push/email alerts when it moves.

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