California 2009-2010 Regular Session Status: Enacted

AB 1546 — Taxation: limited partnerships: income tax: dependent exemption credit: corporation tax apportionment.

Last action — Chaptered by Secretary of State - Chapter 544, Statutes of 2009.

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  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 March 05, 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 7 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

(1) The Personal Income Tax Law and the Corporation Tax Law impose various taxes, and provide for various credits and penalties and for apportionment of income. This bill would make technical, nonsubstantive changes to provisions of personal and corporation income tax laws relating to penalties, dependent exemption credit, and apportionment of income. (2) Existing law sets forth rules of organization and governance for limited partnerships. Current law allows a canceled domestic limited partnership to revive by accompanying a certificate of revival, filed with the Secretary of State, with specified information confirmed by the Franchise Tax Board, including confirmation that all taxes owed by the partnership have been paid to the Franchise Tax Board. This bill would require the partnership, on or after January 1, 2010, to accompany the certificate of revival with written confirmation, obtained from the Franchise Tax Board, that all required tax returns have been filed by the partnership. This bill would further authorize the Franchise Tax Board to assess a specialized tax service fee of $100 for a limited partnership revival confirmation letter request, until January 1, 2011, after which the amount of the fee would be set by regulation. Existing income tax laws require specified individuals to pay estimated income taxes in installments and impose additional liability for underpayments. This bill would adjust the amount of those installments under specified circumstances.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 544, Statutes of 2009.

  2. Approved by the Governor.

  3. Enrolled and to the Governor at 3:30 p.m.

  4. Senate amendments concurred in. To enrollment. (Ayes 48. Noes 30. Page 3122.)

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 5 pursuant to Assembly Rule 77.

  6. Read third time, passed, and to Assembly. (Ayes 22. Noes 15. Page 2124.)

  7. Read second time. To third reading.

  8. From committee: Do pass. (Ayes 8. Noes 4.) (August 17).

  9. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.

  10. From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 2.) (July 8).

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

  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 50. Noes 29. Page 1755.)

  15. Read second time. To third reading.

  16. From committee: Do pass. (Ayes 11. Noes 4.) (May 20).

  17. Re-referred to Com. on APPR.

  18. From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.

  19. From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 6. Noes 2.) (April 27).

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

  21. From printer. May be heard in committee April 5.

  22. Read first time. To print.

Sponsors

  • Committee on Revenue and Taxation · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 4 voted No

Sponsors (1)

  • Committee on Revenue and Taxation

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

Passed 57 Yea · 33 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 533101
Republican 1200
Democratic 3000
Total 573301
% of votes cast 63%36%0%1%
How each member voted (91)
Member Party Vote
Hall — Yea
Audra — Nay
Eng — Yea
Feuer — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Yamada — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Chesbro — Yea
Conway — Nay
Cook — Nay
Bill — Nay
Tom — Nay
Fuentes — Yea
Furutani — Yea
Galgiani — Yea
Gilmore — Nay
Hagman — Nay
Fletcher — Nay
Bass — Yea
Blakeslee — Nay
Duvall — Nay
Harkey — Nay
Hayashi — Yea
Hill — Yea
Huber — Nay
Jeffries — Nay
Knight — Nay
Lieu — Yea
Logue — Nay
Mendoza — Yea
Miller — Nay
Nava — Yea
Nestande — Nay
Ruskin — Yea
Silva — Nay
Skinner — Yea
Smyth — Nay
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Villines — Nay
Charles — Yea
Ammiano — Yea
Beall — Yea
Adams — Nay
Anderson — Nay
Block — Not Voting
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Hernandez — Yea
Huffman — Yea
Krekorian — Yea
Ma — Yea
Monning — Yea
Nielsen — Nay
Solorio — Yea
Torres — Yea
Tran — Nay
Carter — Yea
Emmerson — Nay
Coto — Yea
Evans — Yea
Davis — Yea
DeVore — Nay
Fuller — Nay
Garrick — Nay
Beth Gaines — Nay
Bill Berryhill — Nay
Bill Berryhill — Nay
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Nay
Strickland, Tony Republican Nay

Official roll call →

Passed 23 Yea · 15 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 211403
Democratic 2000
Republican 0100
Total 231503
% of votes cast 56%37%0%7%
How each member voted (41)
Member Party Vote
Florez — Yea
Yee — Yea
Cedillo — Yea
Hancock — Yea
Lowenthal — Yea
Negrete — Yea
Ashburn — Nay
Benoit — Nay
Corbett — Yea
Ducheny — Yea
Kehoe — Yea
Leno — Yea
Liu — Yea
McLeod — Yea
Pavley — Yea
Price — Yea
Romero — Yea
Simitian — Yea
Wiggins — Yea
Wolk — Yea
Wyland — Nay
Runner — Nay
Cogdill — Nay
Harman — Nay
Hollingsworth — Nay
Huff — Nay
Dutton — Nay
Oropeza — Not Voting
Aanestad — Nay
Alquist — Yea
Maldonado — Nay
Steinberg — Not Voting
Walters — Not Voting
Wright — Yea
Correa — Nay
Cox — Nay
DeSaulnier — Yea
Denham — Nay
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Do pass.

Passed 8 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 8401
Total 8401
% of votes cast 62%31%0%8%
How each member voted (13)
Member Party Vote
Yee — Yea
Wyland — Not Voting
Hancock — Yea
Runner — Nay
Kehoe — Yea
Leno — Yea
Oropeza — Yea
Wolk — Yea
Price — Yea
Walters — Nay
Corbett — Yea
Cox — Nay
Denham — Nay

Official roll call →

Passed 59 Yea · 32 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 533001
Democratic 5000
Republican 1200
Total 593201
% of votes cast 64%35%0%1%
How each member voted (92)
Member Party Vote
Carter — Yea
Chesbro — Yea
Evans — Yea
Feuer — Yea
Furutani — Yea
Galgiani — Yea
Hall — Yea
Hayashi — Yea
Hernandez — Yea
Charles — Yea
Huffman — Yea
Krekorian — Yea
Ma — Yea
Mendoza — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Beall — Yea
Block — Yea
Coto — Yea
Monning — Yea
Nava — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Conway — Nay
Bill — Nay
Berryhill — Nay
Tom — Nay
Berryhill — Nay
Fuller — Nay
Garrick — Nay
Fletcher — Nay
Gaines — Nay
Audra — Nay
Hagman — Nay
Jeffries — Nay
Adams — Nay
Anderson — Nay
Duvall — Nay
Miller — Nay
Nestande — Not Voting
Price — Yea
Ruskin — Yea
Silva — Nay
Smyth — Nay
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Tran — Nay
Ammiano — Yea
Bass — Yea
Blakeslee — Nay
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Nay
Hill — Yea
Huber — Nay
Knight — Nay
Lieu — Yea
Logue — Nay
Nielsen — Nay
Skinner — Yea
Solorio — Yea
Torres — Yea
Villines — Nay
Cook — Nay
Emmerson — Nay
Eng — Yea
Davis — Yea
DeVore — Nay
Yamada — Yea
Fuentes — Yea
Gilmore — Nay
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 Nay
Strickland, Tony Republican Nay

Official roll call →

Do pass.

Passed 15 Yea · 5 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 14401
Democratic 1000
Republican 0100
Total 15501
% of votes cast 71%24%0%5%
How each member voted (21)
Member Party Vote
Charles — Yea
De — Yea
Leon — Yea
John — Yea
A. — Yea
Perez — Yea
Audra — Nay
Fuentes — Yea
Hall — Yea
Harkey — Nay
Miller — Not Voting
Nielsen — Nay
Duvall — Nay
Price — Yea
Solorio — Yea
Torlakson — Yea
Ammiano — Yea
Skinner — Yea
Davis — Yea
Calderon, Lisa Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

Subjects

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Frequently asked questions

What does AB 1546 do?
(1) The Personal Income Tax Law and the Corporation Tax Law impose various taxes, and provide for various credits and penalties and for apportionment of income. This bill would make technical, nonsubstantive changes to provisions of personal and corporation income tax laws relating to penalties, dependent exemption credit, and apportionment of income. (2) Existing law sets forth rules of organization and governance for limited partnerships. Current law allows a canceled domestic limited partnership to revive by accompanying a certificate of revival, filed with the Secretary of State, with specified information confirmed by the Franchise Tax Board, including confirmation that all taxes owed by the partnership have been paid to the Franchise Tax Board. This bill would require the partnership, on or after January 1, 2010, to accompany the certificate of revival with written confirmation, obtained from the Franchise Tax Board, that all required tax returns have been filed by the partnership. This bill would further authorize the Franchise Tax Board to assess a specialized tax service fee of $100 for a limited partnership revival confirmation letter request, until January 1, 2011, after which the amount of the fee would be set by regulation. Existing income tax laws require specified individuals to pay estimated income taxes in installments and impose additional liability for underpayments. This bill would adjust the amount of those installments under specified circumstances.
Who sponsors AB 1546?
AB 1546 is sponsored by Committee on Revenue and Taxation.
What is the current status of AB 1546?
This bill has been enacted into law. Introduced March 05, 2009. Enacted.
Where can I track AB 1546?
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