California 2011-2012 Regular Session Status: Passed Assembly 4 D cosponsors

AB 1500 — Corporation taxes: apportionment: single sales factor: Middle Class Scholarship Fund.

Last action — Read third time. Urgency clause refused adoption. (Ayes 22. Noes 15. Page 5122.)

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

This bill died with 2011-2012 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Corporation Tax Law imposes taxes measured by income and, in the case of a business with business income derived from or attributable to sources both within and without this state, apportions the business income 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 business income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill, for taxable years beginning on or after January 1, 2012, would require a taxpayer, except as provided, to apportion its business income in accordance with a single sale factor and would allow a taxpayer to annually elect to apportion business income in accordance with the 4-factor formula, as provided. This bill also would revise the rules that determine whether a taxpayer is doing business in this state and would revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks. This bill would require any aggregate increase in revenues derived from its provisions less a specified amount, as provided, to be deposited into the Middle Class Scholarship Fund, which the bill would establish, and, upon appropriation by the Legislature, allocate those revenues for the purpose of increasing the affordability of higher education. This bill would become operative only if a specified measure is chaptered and establishes a middle-class scholarship program. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Read third time. Urgency clause refused adoption. (Ayes 22. Noes 15. Page 5122.)

  2. (Ayes 24. Noes 11. Page 5122.)

  3. Ordered to third reading.

  4. Withdrawn from committee.

  5. Senate Rule 29.3(b) suspended. (Ayes 24. Noes 12. Page 5066.)

  6. (Ayes 24. Noes 12. Page 5066.)

  7. Re-referred to Com. on RLS.

  8. Read second time. Ordered to third reading.

  9. Read third time and amended. Ordered to second reading.

  10. Read second time. Ordered to third reading.

  11. From committee: Do pass. (Ayes 5. Noes 2.) (August 16).

  12. In committee: Set, first hearing. Referred to APPR. suspense file.

  13. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (August 16). Re-referred to Com. on APPR.

  14. Referred to Com. on GOV. & F.

  15. In Senate. Read first time. To Com. on RLS. for assignment.

  16. Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 54. Noes 25. Page 5910.).

  17. Read second time. Ordered to third reading.

  18. Read second time and amended. Ordered to second reading.

  19. From committee: Do pass as amended. (Ayes 12. Noes 5.) (May 25).

  20. In committee: Set, first hearing. Referred to APPR. suspense file.

  21. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 2.) (May 14). Re-referred to Com. on APPR.

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

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

  24. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  25. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  26. Re-referred to Com. on BUDGET.

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

  28. Referred to Com. on BUDGET.

  29. From printer. May be heard in committee February 10.

  30. Read first time. To print.

Sponsors

  • Josh Lowenthal · Cosponsor
  • Josh Lowenthal · Cosponsor
  • Alejo · Cosponsor
  • Alquist · Cosponsor
  • Ammiano · Cosponsor
  • Beall · Cosponsor
  • Block · Cosponsor
  • Blumenfield · Cosponsor
  • Butler · Cosponsor
  • Campos · Cosponsor
  • Carter · Cosponsor
  • Cedillo · Cosponsor
  • Bradford · Cosponsor
  • Brownley · Cosponsor
  • Buchanan · Cosponsor
  • Mitchell · Cosponsor
  • Portantino · Cosponsor
  • De León · Cosponsor
  • Atkins · Cosponsor
  • Bonilla · Cosponsor
  • Chesbro · Cosponsor
  • Corbett · Cosponsor
  • Davis · Cosponsor
  • DeSaulnier · Cosponsor
  • Dickinson · Cosponsor
  • Eng · Cosponsor
  • Evans · Cosponsor
  • Feuer · Cosponsor
  • Fuentes · Cosponsor
  • Furutani · Cosponsor
  • Galgiani · Cosponsor
  • Gordon · Cosponsor
  • Gatto · Cosponsor
  • Hall · Cosponsor
  • Hancock · Cosponsor
  • Travis Allen · Cosponsor
  • V. Manuel Pérez · Primary
  • Hill · Cosponsor
  • Hayashi · Cosponsor
  • Hueso · Cosponsor
  • Huber · Cosponsor
  • Mike Fong · Cosponsor
  • Lisa Calderon · Cosponsor
  • V. Manuel Pérez · Cosponsor
  • Huffman · Cosponsor
  • Lara · Cosponsor
  • Ma · Cosponsor
  • Monning · Cosponsor
  • Pan · Cosponsor
  • Pavley · Cosponsor
  • Price · Cosponsor
  • Perea · Cosponsor
  • Skinner · Cosponsor
  • Swanson · Cosponsor
  • Solorio · Cosponsor
  • Torres · Cosponsor
  • Wieckowski · Cosponsor
  • Williams · Cosponsor
  • Yamada · Cosponsor
  • Yee · Cosponsor
  • Roger Hernández · Cosponsor

Sponsorship breakdown

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1 sponsors · 60 co-sponsors · 61 not signed on · 6 voted No

Sponsors (1)

Co-sponsors (60)

  • Lowenthal, Josh Democratic
  • Lowenthal, Josh Democratic
  • Alejo
  • Alquist
  • Ammiano
  • Beall
  • Block
  • Blumenfield
  • Butler
  • Campos
  • Carter
  • Cedillo
  • Bradford
  • Brownley
  • Buchanan
  • Mitchell
  • Portantino
  • De León
  • Atkins
  • Bonilla
  • Chesbro
  • Corbett
  • Davis
  • DeSaulnier
  • Dickinson
  • Eng
  • Evans
  • Feuer
  • Fuentes
  • Furutani
  • Galgiani
  • Gordon
  • Gatto
  • Hall
  • Hancock
  • Travis Allen
  • Hill
  • Hayashi
  • Hueso
  • Huber
  • Fong, Mike Democratic
  • Calderon, Lisa Democratic
  • V. Manuel Pérez
  • Huffman
  • Lara
  • Ma
  • Monning
  • Pan
  • Pavley
  • Price
  • Perea
  • Skinner
  • Swanson
  • Solorio
  • Torres
  • Wieckowski
  • Williams
  • Yamada
  • Yee
  • Roger Hernández

Not signed on (61)

61 members have not signed on to this bill.

Show all 61 →

"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

3rd Reading AB1500 John A. Pérez By Rubio Urgency Clause

Failed 22 Yea · 15 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 201403
Democratic 2000
Republican 0100
Total 221503
% of votes cast 55%38%0%8%
How each member voted (40)
Member Party Vote
Yee — Yea
Wyland — Nay
Fuller — Nay
Hancock — Yea
Lowenthal — Yea
De León — Yea
Hernandez — Yea
Negrete McLeod — Yea
Rubio — Yea
Alquist — Yea
Corbett — Yea
Huff — Nay
Kehoe — Yea
Leno — Yea
Liu — Yea
Pavley — Yea
Price — Yea
Simitian — Yea
Steinberg — Yea
Vargas — Yea
Runner — Not Voting
Cannella — Nay
Anderson — Nay
Blakeslee — Nay
Dutton — Nay
Walters — Nay
Wolk — Not Voting
Wright — Not Voting
Harman — Nay
Lieu — Yea
Emmerson — Nay
Correa — Nay
Evans — 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 →

Do pass.

Passed 5 Yea · 2 Nay
Party YeaNayPresentNot Voting
Unaffiliated 5200
Total 5200
% of votes cast 71%29%0%0%
How each member voted (7)
Member Party Vote
Dutton — Nay
Alquist — Yea
Kehoe — Yea
Lieu — Yea
Price — Yea
Steinberg — Yea
Walters — Nay

Official roll call →

Placed on Appropriations Suspense file.

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Dutton — Yea
Steinberg — Yea
Alquist — Yea
Kehoe — Yea
Lieu — Yea
Price — Yea
Walters — Yea

Official roll call →

AB 1500 PÉREZ, J. Third Reading Urgency

Passed 54 Yea · 25 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 532301
Democratic 1000
Republican 0200
Total 542501
% of votes cast 68%31%0%1%
How each member voted (80)
Member Party Vote
Gordon — Yea
Hagman — Nay
Butler — Yea
Carter — Yea
Feuer — Yea
Fong — Yea
Furutani — Yea
Allen — Yea
Galgiani — Yea
Cedillo — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Fletcher — Yea
Hall — Yea
Chesbro — Yea
Bonilla — Yea
Block — Yea
Davis — Yea
Dickinson — Yea
Hill — Yea
Huber — Yea
Hueso — Yea
Huffman — Yea
Mendoza — Yea
Monning — Yea
Perea — Yea
Skinner — Yea
Swanson — Yea
Williams — Yea
Yamada — Yea
Atkins — Yea
Campos — Yea
Garrick — Nay
Gorell — Nay
Halderman — Nay
Jeffries — Nay
Knight — Nay
Conway — Nay
Cook — Nay
Logue — Nay
Miller — Nay
Morrell — Nay
Norby — Nay
Olsen — Nay
Silva — Nay
Smyth — Nay
Valadao — Not Voting
Wieckowski — Yea
Achadjian — Nay
Alejo — Yea
Ammiano — Yea
Beall — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Nay
Hayashi — Yea
Lara — Yea
Ma — Yea
Mansoor — Nay
Nestande — Yea
Nielsen — Nay
Pan — Yea
Solorio — Yea
Torres — Yea
Wagner — Nay
Eng — Yea
Donnelly — Nay
Fuentes — Yea
Gatto — 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 →

Do pass as amended.

Passed 12 Yea · 5 Nay
Party YeaNayPresentNot Voting
Unaffiliated 11500
Democratic 1000
Total 12500
% of votes cast 71%29%0%0%
How each member voted (17)
Member Party Vote
Fuentes — Yea
Mitchell — Yea
Hill — Yea
Ammiano — Yea
Campos — Yea
Davis — Yea
Donnelly — Nay
Norby — Nay
Wagner — Nay
Blumenfield — Yea
Bradford — Yea
Harkey — Nay
Lara — Yea
Nielsen — Nay
Solorio — Yea
Gatto — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation education
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Frequently asked questions

What does AB 1500 do?
The Corporation Tax Law imposes taxes measured by income and, in the case of a business with business income derived from or attributable to sources both within and without this state, apportions the business income 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 business income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill, for taxable years beginning on or after January 1, 2012, would require a taxpayer, except as provided, to apportion its business income in accordance with a single sale factor and would allow a taxpayer to annually elect to apportion business income in accordance with the 4-factor formula, as provided. This bill also would revise the rules that determine whether a taxpayer is doing business in this state and would revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks. This bill would require any aggregate increase in revenues derived from its provisions less a specified amount, as provided, to be deposited into the Middle Class Scholarship Fund, which the bill would establish, and, upon appropriation by the Legislature, allocate those revenues for the purpose of increasing the affordability of higher education. This bill would become operative only if a specified measure is chaptered and establishes a middle-class scholarship program. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors AB 1500?
AB 1500 is sponsored by Lowenthal, Josh (Democratic), Alejo, Alquist, Ammiano, Beall, Block, Blumenfield, Butler, Campos, Carter, Cedillo, Bradford, Brownley, Buchanan, Mitchell, Portantino, De León, Atkins, Bonilla, Chesbro, Corbett, Davis, DeSaulnier, Dickinson, Eng, Evans, Feuer, Fuentes, Furutani, Galgiani, Gordon, Gatto, Hall, Hancock, Travis Allen, V. Manuel Pérez, Hill, Hayashi, Hueso, Huber, Fong, Mike (Democratic), Calderon, Lisa (Democratic), Huffman, Lara, Ma, Monning, Pan, Pavley, Price, Perea, Skinner, Swanson, Solorio, Torres, Wieckowski, Williams, Yamada, Yee, and Roger Hernández.
What is the current status of AB 1500?
This bill died with 2011-2012 Regular Session. It reached “Passed Assembly” 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 1500?
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