California 2009-2010 Regular Session Status: In Committee

SB 425 — Personal and corporate income taxes: deductions: parking: credits: ridesharing expenses.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 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 “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 allow various deductions in computing the income that is subject to the taxes imposed by those laws. Existing law allows an employer to deduct its expenses in carrying out a parking subsidy and a parking cash-out program, as defined, for employees. This bill would disallow a deduction for expenses of specified employers for parking subsidies unless all employees provided with a parking subsidy are offered a parking cash-out program in accordance with a specified statute. The Personal Income Tax Law and Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill would authorize a credit under both those laws, for taxable years beginning on or after January 1, 2009, in an amount not to exceed specified amounts for qualified commute reduction expenditures, as defined, for specified small business taxpayers. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. Held in committee and under submission.

  3. (Suspense - vote only.)

  4. Set for hearing August 27.

  5. Placed on APPR suspense file.

  6. Set for hearing July 23.

  7. Joint Rule 62(a) suspended. (Ayes 40. Noes 0.)

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

  9. Set for hearing July 20.

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

  11. From committee: Do pass, but first be re-referred to Com. on APPR. (Ayes 7. Noes 0.) Re-referred to Com. on APPR.

  12. (For vote only.)

  13. Set for hearing July 8.

  14. Hearing postponed by committee.

  15. Set for hearing June 25.

  16. Hearing postponed by committee.

  17. Set for hearing June 24.

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

  19. Placed on REV. & TAX. suspense file.

  20. Set for hearing May 13.

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

  22. Re-referred to Com. on RLS.

  23. Withdrawn from committee.

  24. Re-referred to Com. on APPR.

  25. Withdrawn from committee.

  26. Read second time. Amended. Re-referred to Com. on EQ.

  27. From committee: Do pass as amended, but first amend, and re-refer to Com. on EQ. (Ayes 8. Noes 1. Page 708.)

  28. Set for hearing April 28.

  29. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on T. & H.

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

  31. From committee with author's amendments. Read second time. Amended. Re-referred to Com. on T. & H.

  32. Set for hearing April 21.

  33. To Coms. on T. & H. and EQ.

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

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

Sponsors

  • Simitian · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Simitian

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

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
Wyland — Yea
Yee — Yea
Runner — Yea
Hancock — Yea
Leno — Yea
Oropeza — Yea
Walters — Yea
Kehoe — Yea
Price — Yea
Wolk — Yea
Corbett — Yea
Cox — Yea
Denham — Yea

Official roll call →

Reconsideration granted.

Passed 9 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 1000
Unaffiliated 8002
Total 9002
% of votes cast 82%0%0%18%
How each member voted (11)
Member Party Vote
Hollingsworth — Not Voting
DeSaulnier — Yea
Oropeza — Not Voting
Pavley — Yea
Wolk — Yea
Ashburn — Yea
Harman — Yea
Huff — Yea
Kehoe — Yea
Simitian — Yea
Lowenthal, Josh Democratic Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 425 do?
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Existing law allows an employer to deduct its expenses in carrying out a parking subsidy and a parking cash-out program, as defined, for employees. This bill would disallow a deduction for expenses of specified employers for parking subsidies unless all employees provided with a parking subsidy are offered a parking cash-out program in accordance with a specified statute. The Personal Income Tax Law and Corporation Tax Law authorize various credits against the taxes imposed by those laws. This bill would authorize a credit under both those laws, for taxable years beginning on or after January 1, 2009, in an amount not to exceed specified amounts for qualified commute reduction expenditures, as defined, for specified small business taxpayers. This bill would take effect immediately as a tax levy.
Who sponsors SB 425?
SB 425 is sponsored by Simitian.
What is the current status of SB 425?
This bill died with 2009-2010 Regular Session. It reached “In Committee” 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 425?
Track SB 425 free on One Click Politics — get push/email alerts when it moves.

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