SB 1391 — Income taxes: business tax incentives: reporting information and recapture.
Last action — Senate refuses to concur in Assembly amendments. (Ayes 20. Noes 17. Page 5115.)
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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
The Personal Income Tax Law and the Corporation Tax Law authorize various credits, deductions, exclusions, exemptions, and other tax benefits with respect to the taxes imposed by those laws. This bill would require a taxpayer, as described, doing business in California that claims a business tax incentive, as provided, to submit to the Franchise Tax Board on the original return specified information, including the number of employees employed by the taxpayer in the state. The bill would also require, in cases in which a taxpayer has a disqualifying event resulting in a net decrease in the number of full-time employees for a business tax incentive added by statute on or after January 1, 2011, the business tax incentive to be recaptured, and the taxable amount computed in accordance with specified procedures.
Bill Text
- Amended 08/20/10 - Amended Assembly Current pdf August 20, 2010
- Amended 08/17/10 - Amended Assembly pdf August 17, 2010
- Amended 08/02/10 - Amended Assembly pdf August 02, 2010
- Amended 05/19/10 - Amended Senate pdf May 19, 2010
- Amended 04/06/10 - Amended Senate pdf April 06, 2010
- Introduced 02/19/10 - Introduced pdf February 19, 2010
- SB1391 View text html
Action History
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Senate refuses to concur in Assembly amendments. (Ayes 20. Noes 17. Page 5115.)
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In Senate.
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Read third time. Passed. (Ayes 46. Noes 28. Page 6690.) To Senate.
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Assembly Rule 69(d) suspended. (Page 6463.)
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Read third time. Amended. (Page 6425.) To third reading.
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Read second time. To third reading.
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Read second time. Amended. To second reading.
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(Heard in committee August 12.)
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From committee: Do pass as amended. (Ayes 12. Noes 5.)
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Set, first hearing. Referred to APPR. suspense file.
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(August 2 amended measure version corrected August 3.)
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Joint Rule 62(a) file notice suspended. (Page 5989.)
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Read second time. Amended. Re-referred to Com. on APPR.
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(Heard in committee on June 28.)
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From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 6. Noes 3.)
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To Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 22. Noes 11. Page 3776.) To Assembly.
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Read second time. To third reading.
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From committee: Do pass. (Ayes 6. Noes 3. Page 3594.)
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Set for hearing May 24.
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Read second time. Amended. Re-referred to Com. on APPR.
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From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 3. Noes 1. Page 3548.)
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Set for hearing May 12.
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Hearing postponed by committee.
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Set for hearing April 28.
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Re-referred to Com. on REV. & TAX.
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From committee with author's amendments. Read second time. Amended. Re-referred to Com. on RLS.
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To Com. on RLS.
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From print. May be acted upon on or after March 22.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Yee · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on · 5 voted No
Sponsors (1)
- Yee
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 | 19 | 16 | 0 | 2 |
| Democratic | 2 | 0 | 0 | 0 |
| Republican | 0 | 1 | 0 | 0 |
| Total | 21 | 17 | 0 | 2 |
| % of votes cast | 53% | 43% | 0% | 5% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Cedillo | — | Yea |
| Florez | — | Yea |
| Hancock | — | Yea |
| Lowenthal | — | Yea |
| Negrete | — | Yea |
| Cogdill | — | Nay |
| Corbett | — | Yea |
| Harman | — | Nay |
| Leno | — | Yea |
| Runner | — | Nay |
| Ashburn | — | Nay |
| Blakeslee | — | Nay |
| Ducheny | — | Nay |
| Dutton | — | Nay |
| Liu | — | Yea |
| McLeod | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Simitian | — | Yea |
| Steinberg | — | Yea |
| Wyland | — | Nay |
| Oropeza | — | Not Voting |
| Walters | — | Nay |
| Wiggins | — | Not Voting |
| Wright | — | Nay |
| Aanestad | — | Nay |
| Alquist | — | Yea |
| Hollingsworth | — | Nay |
| Huff | — | Nay |
| Kehoe | — | Yea |
| Romero | — | Yea |
| Wolk | — | Yea |
| Emmerson | — | Nay |
| Correa | — | Nay |
| DeSaulnier | — | Yea |
| Denham | — | Nay |
| Calderon, Lisa | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Strickland, Tony | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 50 | 28 | 0 | 6 |
| Democratic | 2 | 1 | 0 | 0 |
| Republican | 1 | 2 | 0 | 0 |
| Total | 53 | 31 | 0 | 6 |
| % of votes cast | 59% | 34% | 0% | 7% |
How each member voted (90)
| Member | Party | Vote |
|---|---|---|
| Carter | — | Yea |
| Evans | — | Yea |
| Feuer | — | Yea |
| Furutani | — | Yea |
| Chesbro | — | Yea |
| Hall | — | Yea |
| Hayashi | — | Yea |
| Charles | — | Yea |
| Hernandez | — | Yea |
| Hill | — | Yea |
| Huffman | — | Yea |
| De | — | Yea |
| La | — | Yea |
| Torre | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Fong | — | Yea |
| Bass | — | Yea |
| Beall | — | Yea |
| Coto | — | Yea |
| Yamada | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Conway | — | Nay |
| Cook | — | Nay |
| Bill | — | Nay |
| Tom | — | Nay |
| Fletcher | — | Nay |
| Audra | — | Nay |
| Galgiani | — | Not Voting |
| V. | — | Not Voting |
| Manuel | — | Not Voting |
| Perez | — | Not Voting |
| DeVore | — | Nay |
| Gilmore | — | Nay |
| Hagman | — | Nay |
| Huber | — | Not Voting |
| Jeffries | — | Nay |
| Lieu | — | Yea |
| Logue | — | Nay |
| Mendoza | — | Yea |
| Miller | — | Nay |
| Monning | — | Yea |
| Anderson | — | Nay |
| Nestande | — | Nay |
| Norby | — | Nay |
| Ruskin | — | Yea |
| Silva | — | Nay |
| Skinner | — | Yea |
| Smyth | — | Nay |
| Swanson | — | Yea |
| Torres | — | Yea |
| Torrico | — | Yea |
| Tran | — | Nay |
| Adams | — | Nay |
| Ammiano | — | Yea |
| Block | — | Yea |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Not Voting |
| Harkey | — | Nay |
| Knight | — | Nay |
| Ma | — | Yea |
| Nava | — | Yea |
| Nielsen | — | Nay |
| Solorio | — | Yea |
| Torlakson | — | Yea |
| Villines | — | Nay |
| Eng | — | Yea |
| Davis | — | Yea |
| Fuentes | — | Yea |
| Fuller | — | Nay |
| Garrick | — | Nay |
| Gatto | — | Yea |
| Beth Gaines | — | Nay |
| Bill Berryhill | — | Nay |
| Bill Berryhill | — | Nay |
| Arambula, Joaquin | Democratic | Yea |
| Caballero, Anna M. | Democratic | Nay |
| Calderon, Lisa | Democratic | Yea |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Nay |
| Strickland, Tony | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 13 | 5 | 0 | 0 |
| Total | 13 | 5 | 0 | 0 |
| % of votes cast | 72% | 28% | 0% | 0% |
How each member voted (18)
| Member | Party | Vote |
|---|---|---|
| Fuentes | — | Yea |
| Hall | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Solorio | — | Yea |
| Conway | — | Nay |
| Harkey | — | Nay |
| Miller | — | Nay |
| Nielsen | — | Nay |
| Torlakson | — | Yea |
| Torrico | — | Yea |
| Bradford | — | Yea |
| Huffman | — | Yea |
| Norby | — | Nay |
| Skinner | — | Yea |
| Coto | — | Yea |
| Davis | — | Yea |
| Gatto | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 3 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 7 | 3 | 0 | 0 |
| % of votes cast | 70% | 30% | 0% | 0% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Charles | — | Yea |
| Portantino | — | Yea |
| Harkey | — | Nay |
| Beall | — | Yea |
| Nestande | — | Nay |
| Coto | — | Yea |
| DeVore | — | Nay |
| Fuentes | — | Yea |
| Gatto | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 21 | 10 | 0 | 5 |
| Democratic | 2 | 0 | 0 | 0 |
| Republican | 0 | 1 | 0 | 0 |
| Total | 23 | 11 | 0 | 5 |
| % of votes cast | 59% | 28% | 0% | 13% |
How each member voted (39)
| Member | Party | Vote |
|---|---|---|
| Hancock | — | Yea |
| Yee | — | Yea |
| Corbett | — | Yea |
| Lowenthal | — | Yea |
| Negrete | — | Yea |
| Ducheny | — | Yea |
| Kehoe | — | Yea |
| Leno | — | Yea |
| McLeod | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Wolk | — | Yea |
| Runner | — | Not Voting |
| Cogdill | — | Nay |
| Harman | — | Nay |
| Hollingsworth | — | Nay |
| Huff | — | Not Voting |
| Oropeza | — | Not Voting |
| Ashburn | — | Nay |
| Dutton | — | Nay |
| Walters | — | Nay |
| Aanestad | — | Nay |
| Alquist | — | Yea |
| Liu | — | Yea |
| Romero | — | Yea |
| Simitian | — | Yea |
| Wiggins | — | Not Voting |
| Wright | — | Yea |
| Cedillo | — | Yea |
| Wyland | — | Nay |
| Correa | — | Nay |
| Cox | — | Not Voting |
| DeSaulnier | — | Yea |
| Denham | — | Nay |
| Florez | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Strickland, Tony | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 3 | 0 | 2 |
| Total | 6 | 3 | 0 | 2 |
| % of votes cast | 55% | 27% | 0% | 18% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Wyland | — | Nay |
| Leno | — | Yea |
| Price | — | Not Voting |
| Alquist | — | Yea |
| Kehoe | — | Yea |
| Walters | — | Nay |
| Wolk | — | Yea |
| Corbett | — | Yea |
| Cox | — | Nay |
| Denham | — | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 2 | 1 | 0 | 1 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 3 | 1 | 0 | 1 |
| % of votes cast | 60% | 20% | 0% | 20% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Ashburn | — | Nay |
| Alquist | — | Yea |
| Walters | — | Not Voting |
| Wolk | — | Yea |
| Padilla, Stephen C. | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 1391 do?
- The Personal Income Tax Law and the Corporation Tax Law authorize various credits, deductions, exclusions, exemptions, and other tax benefits with respect to the taxes imposed by those laws. This bill would require a taxpayer, as described, doing business in California that claims a business tax incentive, as provided, to submit to the Franchise Tax Board on the original return specified information, including the number of employees employed by the taxpayer in the state. The bill would also require, in cases in which a taxpayer has a disqualifying event resulting in a net decrease in the number of full-time employees for a business tax incentive added by statute on or after January 1, 2011, the business tax incentive to be recaptured, and the taxable amount computed in accordance with specified procedures.
- Who sponsors SB 1391?
- SB 1391 is sponsored by Yee.
- What is the current status of SB 1391?
- 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 1391?
- Track SB 1391 free on One Click Politics — get push/email alerts when it moves.
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