California 2011-2012 Regular Session Status: Enacted

SB 1015 — Taxation: administration.

Last action — Chaptered by Secretary of State. Chapter 37, Statutes of 2012.

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

This bill has been enacted into law. Introduced February 06, 2012. 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 3 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) Existing law authorizes the state to issue a withholding order for taxes to collect a state tax liability, including any penalties, accrued interest, and costs, in accordance with certain procedures. Existing law defines "state tax liability" to mean an amount for which the state has a state tax lien created pursuant to specified provisions. This bill would expand the definition of "state tax liability" to also include any liability under the Personal Income Tax Law, the Corporation Tax Law, or specified franchise and income tax provisions that is due and payable and that is unpaid, as specified. (2) Existing laws require the Franchise Tax Board to administer specified taxes and collect those taxes from delinquent tax debtors and requires the Franchise Tax Board, in coordination with financial institutions doing business in this state, to operate a Financial Institution Record Match System utilizing automated data exchanges to the maximum extent feasible in order to allow the Franchise Tax Board to match its list of delinquent tax debtors, as defined, with the lists provided by the financial institutions. Existing law authorizes the Franchise Tax Board to disclose specified taxpayer information for purposes of data matching, and provides that the specified use of certain data is a misdemeanor. This bill would expand the definition of delinquent tax debtor to include a person liable for specified taxes, fees, surcharges, debts, penalties, interest, or other amounts required to be paid to the State Board of Equalization or paid or referred to the Employment Development Department, as provided. This bill would authorize the State Board of Equalization and the Employment Development Department to provide the Franchise Tax Board with information relating to delinquent tax debtors, would allow that information to be used in the collection of delinquent amounts under the Financial Institution Record Match System (FIRM) , and would require the State Board of Equalization and the Employment Development Department to reimburse the Franchise Tax Board for its costs in the implementation and administration of FIRM. By expanding the definition of an existing crime, this bill would impose a state-mandated local program. (3) Existing law has enacted the Multistate Tax Compact, which contains provisions regarding state tax laws, forms the Multistate Tax Commission, and requires the budget of the Multistate Tax Commission to be funded by party states. Existing law provides that, notwithstanding the provisions of the Multistate Tax Compact, including a provision that would allow a taxpayer to apportion its business income in accordance with a specified 3-factor formula, business income derived from or attributable to sources both within and without this state shall be apportioned between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. This bill would repeal all provisions related to the Multistate Tax Compact. This bill would find and declare that the doctrine of election provides that an election affecting the computation of tax must be made on an original timely filed return for the taxable period for which the election is to apply and once made is binding, and that the doctrine of election applies to any election that affects the computation of tax, as specified, which does not constitute a change in, but is declaratory of, existing law. This bill would also provide that the repeal of the Multistate Tax Compact in this bill shall not be construed to create any inference that a change in interpretation with respect to the compact or any reference to the compact prior to its repeal is implied by this bill. (4) This bill would appropriate $1,000 from the General Fund to the Franchise Tax Board for administrative costs. (5) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. (6) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 37, Statutes of 2012.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 6 p.m.

  4. Assembly amendments concurred in. (Ayes 24. Noes 15. Page 4148.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 50. Noes 27. Page 5475.) Ordered to the Senate.

  7. Ordered to third reading.

  8. Withdrawn from committee.

  9. Assembly Rule 96 suspended. (Ayes 50. Noes 26. Page 5460.)

  10. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  11. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  12. Referred to Com. on BUDGET.

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

  14. Read third time. Passed. (Ayes 23. Noes 10. Page 2978.) Ordered to the Assembly.

  15. Read second time. Ordered to third reading.

  16. Ordered to second reading.

  17. Withdrawn from committee. (Ayes 24. Noes 14. Page 2916.)

  18. Referred to Com. on RLS.

  19. From printer. May be acted upon on or after March 8.

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

Sponsors

  • Committee on Budget and Fiscal Review · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 6 voted No

Sponsors (1)

  • Committee on Budget and Fiscal Review

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

SB 1015 B. & F. R. Senate Third Reading By BLUMENFIELD

Passed 50 Yea · 27 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 492503
Republican 0200
Democratic 1000
Total 502703
% of votes cast 63%34%0%4%
How each member voted (80)
Member Party Vote
Gorell — Nay
Halderman — Not Voting
Butler — Yea
Feuer — Yea
Furutani — Yea
Carter — Yea
Cedillo — Yea
Hill — Yea
Fong — Yea
Huffman — Yea
Allen — Yea
Skinner — Yea
Williams — Yea
Campos — Yea
John A. Pérez — Yea
Mitchell — Yea
Galgiani — Yea
Garrick — Nay
Gordon — Yea
Chesbro — Yea
Bonilla — Yea
Atkins — Yea
Hagman — Nay
Hall — Yea
Conway — Nay
Fletcher — Nay
Harkey — Nay
Portantino — Not Voting
Hayashi — Yea
Hueso — Yea
Ammiano — Yea
Cook — Nay
Davis — Yea
Donnelly — Nay
Jeffries — Nay
Lara — Yea
Mendoza — Yea
Miller — Nay
Monning — Yea
Morrell — Nay
Nestande — Nay
Norby — Nay
Olsen — Nay
Silva — Nay
Smyth — Nay
Swanson — Not Voting
Torres — Yea
Wagner — Nay
Wieckowski — Yea
Achadjian — Nay
Alejo — Yea
Beall — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Huber — Yea
Knight — Nay
Logue — Nay
Ma — Yea
Mansoor — Nay
Nielsen — Nay
Pan — Yea
Perea — Yea
Solorio — Yea
Valadao — Nay
Eng — Yea
Dickinson — Yea
Fuentes — Yea
Gatto — Yea
Yamada — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Unfinished Supp 1 SB1015 Committee on B. & F.R. (Leno) Concurrence

Passed 24 Yea · 15 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 221401
Democratic 2000
Republican 0100
Total 241501
% of votes cast 60%38%0%3%
How each member voted (40)
Member Party Vote
Yee — Yea
Wolk — Yea
Lieu — Yea
Wyland — Nay
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Evans — Yea
Fuller — Nay
Cannella — Nay
Runner — Not Voting
Corbett — Yea
Hancock — Yea
Dutton — Nay
Harman — Nay
Hernandez — Yea
Huff — Nay
Anderson — Nay
Leno — Yea
Liu — Yea
Simitian — Yea
Vargas — Yea
Walters — Nay
Wright — Nay
Alquist — Yea
Blakeslee — Nay
Kehoe — Yea
Pavley — Yea
Price — Yea
Steinberg — Yea
Emmerson — Nay
Correa — Yea
DeSaulnier — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
La Malfa — Nay
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

3rd Reading SB1015 Committee on B. & F.R.

Passed 23 Yea · 10 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 211006
Democratic 2000
Republican 0001
Total 231007
% of votes cast 58%25%0%18%
How each member voted (40)
Member Party Vote
Yee — Yea
Evans — Yea
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Correa — Yea
Hancock — Yea
Huff — Nay
Kehoe — Yea
Leno — Yea
Lieu — Yea
Liu — Yea
Price — Yea
Steinberg — Yea
Vargas — Yea
Wolk — Yea
Runner — Not Voting
Hernandez — Not Voting
Cannella — Nay
Anderson — Nay
Corbett — Not Voting
Dutton — Nay
Alquist — Yea
Blakeslee — Nay
Harman — Nay
Pavley — Yea
Simitian — Yea
Walters — Not Voting
Wright — Yea
Wyland — Not Voting
Emmerson — Nay
DeSaulnier — Yea
Fuller — Nay
Beth Gaines — Nay
Bill Berryhill — Not Voting
La Malfa — Nay
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Not Voting

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 1015 do?
(1) Existing law authorizes the state to issue a withholding order for taxes to collect a state tax liability, including any penalties, accrued interest, and costs, in accordance with certain procedures. Existing law defines "state tax liability" to mean an amount for which the state has a state tax lien created pursuant to specified provisions. This bill would expand the definition of "state tax liability" to also include any liability under the Personal Income Tax Law, the Corporation Tax Law, or specified franchise and income tax provisions that is due and payable and that is unpaid, as specified. (2) Existing laws require the Franchise Tax Board to administer specified taxes and collect those taxes from delinquent tax debtors and requires the Franchise Tax Board, in coordination with financial institutions doing business in this state, to operate a Financial Institution Record Match System utilizing automated data exchanges to the maximum extent feasible in order to allow the Franchise Tax Board to match its list of delinquent tax debtors, as defined, with the lists provided by the financial institutions. Existing law authorizes the Franchise Tax Board to disclose specified taxpayer information for purposes of data matching, and provides that the specified use of certain data is a misdemeanor. This bill would expand the definition of delinquent tax debtor to include a person liable for specified taxes, fees, surcharges, debts, penalties, interest, or other amounts required to be paid to the State Board of Equalization or paid or referred to the Employment Development Department, as provided. This bill would authorize the State Board of Equalization and the Employment Development Department to provide the Franchise Tax Board with information relating to delinquent tax debtors, would allow that information to be used in the collection of delinquent amounts under the Financial Institution Record Match System (FIRM) , and would require the State Board of Equalization and the Employment Development Department to reimburse the Franchise Tax Board for its costs in the implementation and administration of FIRM. By expanding the definition of an existing crime, this bill would impose a state-mandated local program. (3) Existing law has enacted the Multistate Tax Compact, which contains provisions regarding state tax laws, forms the Multistate Tax Commission, and requires the budget of the Multistate Tax Commission to be funded by party states. Existing law provides that, notwithstanding the provisions of the Multistate Tax Compact, including a provision that would allow a taxpayer to apportion its business income in accordance with a specified 3-factor formula, business income derived from or attributable to sources both within and without this state shall be apportioned between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. This bill would repeal all provisions related to the Multistate Tax Compact. This bill would find and declare that the doctrine of election provides that an election affecting the computation of tax must be made on an original timely filed return for the taxable period for which the election is to apply and once made is binding, and that the doctrine of election applies to any election that affects the computation of tax, as specified, which does not constitute a change in, but is declaratory of, existing law. This bill would also provide that the repeal of the Multistate Tax Compact in this bill shall not be construed to create any inference that a change in interpretation with respect to the compact or any reference to the compact prior to its repeal is implied by this bill. (4) This bill would appropriate $1,000 from the General Fund to the Franchise Tax Board for administrative costs. (5) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. (6) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Who sponsors SB 1015?
SB 1015 is sponsored by Committee on Budget and Fiscal Review.
What is the current status of SB 1015?
This bill has been enacted into law. Introduced February 06, 2012. Enacted.
Where can I track SB 1015?
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