California 2009-2010 Regular Session Status: Passed Senate

SB 974 — Income and corporations tax: hiring and career credits.

Last action — From Assembly without further action.

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

This bill died with 2009-2010 Regular Session. It reached “Passed Senate” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

(1) The Personal Income Tax Law and The Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill, in accordance with legislative findings contained in this bill and for calendar years beginning on or after January 1, 2011, would, for a business entity, as described, that provides career technical education, authorize a credit against those taxes, subject to specified limitations, in an amount equal to that reserved and allocated by the Superintendent of Public Instruction. This bill would impose specified duties on the Superintendent of Public Instruction, the Franchise Tax Board, and the State Board of Equalization in administering the credits. (2) The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones, subject to specific criteria. Qualified employees includes, for purposes of the credit, an ex-offender, as defined. Existing law requires a taxpayer to obtain, from specified agencies, a certification providing that a qualified employee meets the requirements of the credit. This bill would, for taxable years beginning on or after January 1, 2011, revise the definition of "qualified employee" for this purpose, by providing that an ex-offender includes an individual who has been convicted of a felony or a misdemeanor offense punishable by incarceration, or a person charged with a felony or misdemeanor punishable by incarceration but placed on probation without a finding of guilt, with specified exclusions. This bill would also, for taxable years beginning on or after January 1, 2011, revise the definition of "qualified employee" by removing, as an element of eligibility as a qualified employee, residency in a targeted employment or targeted tax area. Additionally, this bill would require taxpayers to apply for, and obtain, the certification of a qualified employee within 42 days of the date of hire of the qualified employee. This bill would also make technical, nonsubstantive changes to remove obsolete references in the credit provisions. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From Assembly without further action.

  2. From committee without further action.

  3. Set, first hearing. Hearing canceled at the request of author.

  4. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on J.,E.D., & E.

  5. To Coms. on J.,E.D., & E. and REV. & TAX.

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

  7. Read third time. Passed. (Ayes 21. Noes 16. Page 3793.) To Assembly.

  8. Read second time. To third reading.

  9. From committee: Do pass. (Ayes 7. Noes 3. Page 3670.)

  10. (Suspense - for vote only).

  11. Set for hearing May 27.

  12. Placed on APPR suspense file.

  13. Set for hearing May 24.

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

  15. From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 3. Noes 1. Page 3548.)

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

  17. Set for hearing May 12.

  18. From committee: Do pass, but first be re-referred to Com. on REV. & TAX. (Ayes 8. Noes 0. Page 3294.) Re-referred to Com. on REV. & TAX.

  19. Set for hearing April 21.

  20. Re-referred to Coms. on ED. and REV. & TAX.

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

  22. To Com. on RLS.

  23. From print. May be acted upon on or after March 11.

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

Sponsors

  • Alquist · Cosponsor
  • Hancock · Cosponsor
  • Romero · Cosponsor
  • Steinberg · Primary

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 118 not signed on · 2 voted No

Sponsors (1)

  • Steinberg

Co-sponsors (3)

  • Alquist
  • Hancock
  • Romero

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

Senate 3rd Reading SB974 Steinberg

Passed 22 Yea · 16 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 211401
Democratic 1100
Republican 0100
Total 221601
% of votes cast 56%41%0%3%
How each member voted (39)
Member Party Vote
Yee — Yea
Hancock — Yea
Corbett — Yea
Lowenthal — Yea
Liu — Yea
Negrete — Yea
Cogdill — Nay
Wyland — Nay
Runner — Nay
Harman — Nay
Ducheny — Nay
Dutton — Nay
Huff — Nay
McLeod — Yea
Pavley — Yea
Romero — Yea
Simitian — Yea
Wiggins — Yea
Wolk — Yea
Aanestad — Nay
Alquist — Yea
Ashburn — Nay
Hollingsworth — Nay
Kehoe — Yea
Leno — Yea
Oropeza — Yea
Price — Yea
Steinberg — Yea
Walters — Nay
Wright — Nay
Cedillo — Yea
Correa — Nay
Cox — Not Voting
DeSaulnier — Yea
Denham — Nay
Florez — Yea
Calderon, Lisa Democratic Nay
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Do pass.

Passed 7 Yea · 3 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7301
Total 7301
% of votes cast 64%27%0%9%
How each member voted (11)
Member Party Vote
Yee — Yea
Leno — Yea
Price — Yea
Alquist — Yea
Wolk — Yea
Kehoe — Yea
Walters — Nay
Wyland — Nay
Corbett — Yea
Cox — Not Voting
Denham — Nay

Official roll call →

Placed on Appropriations Suspense file.

Passed 10 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 10001
Total 10001
% of votes cast 91%0%0%9%
How each member voted (11)
Member Party Vote
Yee — Yea
Wyland — Yea
Corbett — Yea
Leno — Yea
Alquist — Yea
Kehoe — Yea
Price — Not Voting
Walters — Yea
Wolk — Yea
Cox — Yea
Denham — Yea

Official roll call →

Subjects

taxation labor
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Frequently asked questions

What does SB 974 do?
(1) The Personal Income Tax Law and The Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill, in accordance with legislative findings contained in this bill and for calendar years beginning on or after January 1, 2011, would, for a business entity, as described, that provides career technical education, authorize a credit against those taxes, subject to specified limitations, in an amount equal to that reserved and allocated by the Superintendent of Public Instruction. This bill would impose specified duties on the Superintendent of Public Instruction, the Franchise Tax Board, and the State Board of Equalization in administering the credits. (2) The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones, subject to specific criteria. Qualified employees includes, for purposes of the credit, an ex-offender, as defined. Existing law requires a taxpayer to obtain, from specified agencies, a certification providing that a qualified employee meets the requirements of the credit. This bill would, for taxable years beginning on or after January 1, 2011, revise the definition of "qualified employee" for this purpose, by providing that an ex-offender includes an individual who has been convicted of a felony or a misdemeanor offense punishable by incarceration, or a person charged with a felony or misdemeanor punishable by incarceration but placed on probation without a finding of guilt, with specified exclusions. This bill would also, for taxable years beginning on or after January 1, 2011, revise the definition of "qualified employee" by removing, as an element of eligibility as a qualified employee, residency in a targeted employment or targeted tax area. Additionally, this bill would require taxpayers to apply for, and obtain, the certification of a qualified employee within 42 days of the date of hire of the qualified employee. This bill would also make technical, nonsubstantive changes to remove obsolete references in the credit provisions. This bill would take effect immediately as a tax levy.
Who sponsors SB 974?
SB 974 is sponsored by Alquist, Hancock, Romero, and Steinberg.
What is the current status of SB 974?
This bill died with 2009-2010 Regular Session. It reached “Passed Senate” 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 974?
Track SB 974 free on One Click Politics — get push/email alerts when it moves.

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