California 2009-2010 Regular Session Status: In Committee

AB 1139 — Income taxes: credits: enterprise zones.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 authorize various credits against the taxes imposed by those laws, including a credit based on "qualified wages," which, except as specified, is that portion of wages paid or incurred by the taxpayer during the taxable year to qualified employees that does not exceed 150% of the minimum wage, for qualified taxpayers who hire qualified employees within enterprise zones, subject to specific criteria. 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 revise the definition of "qualified wages" for purposes of the credit to provide that qualified wages include that portion of wages paid or incurred by the taxpayer that do not exceed ____% of the minimum wage and to further revise the definition to provide that qualified wages include that portion of wages paid or incurred by the taxpayer that do not exceed ____% of the minimum wage for qualified employees that the qualified employer employs for at least 35 hours per week and for whom the taxpayer pays for at least 80% of specified forms of health care coverage. This bill would also 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 21 days of the date of hire of the qualified employee. This bill would also require taxpayers to annually report specified information regarding qualified employees to certifying agencies which then must compile and report that information to the Department of Housing and Community Development, for an annual report presented by the department to the Legislature. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Hearing for testimony only.

  4. Re-referred to Com. on J.,E.D., & E. by unanimous consent, and then be re-referred to Com. on REV. & TAX.

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

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

  7. Referred to Coms. on REV. & TAX. and J.,E.D., & E.

  8. Read first time.

  9. From printer. May be heard in committee March 30.

  10. Introduced. To print.

Sponsors

  • John A. Perez · Primary

Sponsorship breakdown

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

Sponsors (1)

  • John A. Perez

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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.

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Subjects

taxation labor
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Frequently asked questions

What does AB 1139 do?
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a credit based on "qualified wages," which, except as specified, is that portion of wages paid or incurred by the taxpayer during the taxable year to qualified employees that does not exceed 150% of the minimum wage, for qualified taxpayers who hire qualified employees within enterprise zones, subject to specific criteria. 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 revise the definition of "qualified wages" for purposes of the credit to provide that qualified wages include that portion of wages paid or incurred by the taxpayer that do not exceed ____% of the minimum wage and to further revise the definition to provide that qualified wages include that portion of wages paid or incurred by the taxpayer that do not exceed ____% of the minimum wage for qualified employees that the qualified employer employs for at least 35 hours per week and for whom the taxpayer pays for at least 80% of specified forms of health care coverage. This bill would also 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 21 days of the date of hire of the qualified employee. This bill would also require taxpayers to annually report specified information regarding qualified employees to certifying agencies which then must compile and report that information to the Department of Housing and Community Development, for an annual report presented by the department to the Legislature. This bill would take effect immediately as a tax levy.
Who sponsors AB 1139?
AB 1139 is sponsored by John A. Perez.
What is the current status of AB 1139?
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 AB 1139?
Track AB 1139 free on One Click Politics — get push/email alerts when it moves.

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