California 2011-2012 Regular Session Status: Enacted

AB 50 — Income and corporation taxes: gross income: exclusion: capital gains: exclusion: disaster loss carryovers: San Bruno gas explosion.

Last action — Chaptered by Secretary of State - Chapter 18, Statutes of 2011.

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

This bill has been enacted into law. Introduced December 06, 2010. 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 7 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

The Personal Income Tax Law defines gross income as all income from whatever source derived, unless specifically excluded. Existing law, by reference to a specified federal statute, excludes from income any amount received by an individual as a qualified disaster relief payment, and defines qualified disaster for purposes of this provision. This bill would require the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, to be treated as a qualified disaster for purposes of the above-described provision. The Personal Income Tax Law provides for a gain or loss upon the disposition of property. Existing law, by reference to a specified federal statute, excludes from the computation of gross income any gain from the compulsory or involuntary conversion of property damaged by a federally declared disaster, as provided. This bill would require the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, to be treated as a federally declared disaster for purposes of the above-described provision. The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained in the County of San Mateo as a result of the explosion and fire that occurred in September 2010. This bill would change an obsolete statutory reference in these laws. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 18, Statutes of 2011.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 5:30 p.m.

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 724.).

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after March 26 pursuant to Assembly Rule 77.

  6. Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 437.).

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

  8. From committee: Do pass as amended. (Ayes 9. Noes 0.) (March 17).

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (March 16). Re-referred to Com. on APPR.

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

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

  12. Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 482.)

  13. Read second time. Ordered to third reading.

  14. From committee: Do pass. (Ayes 15. Noes 0.) (February 24).

  15. Joint Rule 62(a), file notice suspended. (Page 441.)

  16. Re-referred to Com. on APPR.

  17. Read second time and amended.

  18. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (February 14).

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

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

  21. Referred to Com. on REV. & TAX.

  22. From printer. May be heard in committee January 6.

  23. Read first time. To print.

Sponsors

  • Hill · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Hill

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

AB 50 HILL Concurrence in Senate Amendments

Passed 75 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 70004
Democratic 3000
Republican 2000
Total 75004
% of votes cast 95%0%0%5%
How each member voted (79)
Member Party Vote
Hagman — Yea
Butler — Yea
Feuer — Yea
Fuentes — Yea
Galgiani — Yea
Campos — Yea
Garrick — Yea
Gordon — Yea
Halderman — Yea
Hall — Yea
Carter — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Hayashi — Yea
Fletcher — Yea
Hill — Yea
Huber — Yea
Cedillo — Yea
Huffman — Yea
Bonilla — Yea
Atkins — Yea
Jeffries — Yea
Lara — Yea
Ammiano — Yea
Beall — Yea
Chesbro — Yea
Conway — Yea
Cook — Yea
Davis — Yea
Donnelly — Yea
Ma — Yea
Mendoza — Yea
Miller — Yea
Morrell — Yea
Nestande — Yea
Olsen — Yea
Pan — Yea
Silva — Yea
Smyth — Yea
Swanson — Yea
Torres — Yea
Wagner — Yea
Wieckowski — Yea
Gorell — Not Voting
Norby — Not Voting
Skinner — Not Voting
Solorio — Yea
Achadjian — Yea
Alejo — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Yea
Hueso — Yea
Knight — Yea
Logue — Not Voting
Mansoor — Yea
Monning — Yea
Nielsen — Yea
Perea — Yea
Valadao — Yea
Williams — Yea
Eng — Yea
Dickinson — Yea
Furutani — Yea
Gatto — Yea
Yamada — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Allen, Benjamin Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

3rd Reading AB50 Hill By Yee

Passed 37 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 35002
Republican 1000
Democratic 1001
Total 37003
% of votes cast 93%0%0%8%
How each member voted (40)
Member Party Vote
Yee — Yea
Runner — Yea
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Corbett — Not Voting
Evans — Yea
Fuller — Yea
Hancock — Yea
Hernandez — Yea
Huff — Yea
Blakeslee — Yea
Dutton — Yea
Leno — Yea
Liu — Yea
Pavley — Yea
Simitian — Yea
Steinberg — Yea
Vargas — Yea
Walters — Yea
Wolk — Yea
Wright — Yea
Alquist — Yea
Anderson — Yea
Harman — Yea
Kehoe — Yea
Lieu — Yea
Price — Yea
Cannella — Yea
Wyland — Yea
Emmerson — Yea
Correa — Not Voting
DeSaulnier — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Not Voting
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

Do pass as amended.

Passed 9 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 9000
Total 9000
% of votes cast 100%0%0%0%
How each member voted (9)
Member Party Vote
Runner — Yea
Kehoe — Yea
Alquist — Yea
Price — Yea
Walters — Yea
Lieu — Yea
Pavley — Yea
Steinberg — Yea
Emmerson — Yea

Official roll call →

AB 50 HILL Assembly Third Reading

Passed 75 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 70004
Democratic 3000
Total 75004
% of votes cast 95%0%0%5%
How each member voted (79)
Member Party Vote
Hall — Not Voting
Feuer — Yea
Butler — Yea
Fuentes — Yea
Carter — Yea
Furutani — Yea
Garrick — Yea
Gatto — Yea
Cedillo — Yea
Gorell — Yea
Hagman — Yea
Conway — Yea
Cook — Yea
Huber — Yea
Logue — Yea
Olsen — Yea
Perea — Yea
Wagner — Yea
Ammiano — Yea
Galgiani — Yea
Davis — Yea
Knight — Yea
Portantino — Yea
John A. Pérez — Yea
Gordon — Yea
Halderman — Yea
Campos — Yea
Hayashi — Yea
Bonilla — Yea
Atkins — Yea
Mitchell — Not Voting
Fletcher — Not Voting
Block — Yea
Chesbro — Yea
Donnelly — Yea
Lara — Yea
Mendoza — Yea
Monning — Yea
Morrell — Yea
Nielsen — Yea
Pan — Yea
Silva — Yea
Solorio — Yea
Wieckowski — Yea
Achadjian — Yea
Alejo — Yea
Beall — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Harkey — Yea
Hill — Yea
Hueso — Yea
Huffman — Yea
Jeffries — Yea
Ma — Yea
Mansoor — Yea
Miller — Yea
Nestande — Yea
Norby — Yea
Skinner — Yea
Smyth — Not Voting
Swanson — Yea
Torres — Yea
Valadao — Yea
Williams — Yea
Eng — Yea
Dickinson — Yea
Yamada — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Allen, Benjamin Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass.

Passed 15 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 14002
Democratic 1000
Total 15002
% of votes cast 88%0%0%12%
How each member voted (17)
Member Party Vote
Hall — Yea
Gatto — Yea
Mitchell — Yea
Hill — Yea
Campos — Yea
Donnelly — Not Voting
Nielsen — Not Voting
Norby — Yea
Blumenfield — Yea
Bradford — Yea
Harkey — Yea
Lara — Yea
Solorio — Yea
Wagner — Yea
Davis — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

public-safety 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 AB 50 do?
The Personal Income Tax Law defines gross income as all income from whatever source derived, unless specifically excluded. Existing law, by reference to a specified federal statute, excludes from income any amount received by an individual as a qualified disaster relief payment, and defines qualified disaster for purposes of this provision. This bill would require the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, to be treated as a qualified disaster for purposes of the above-described provision. The Personal Income Tax Law provides for a gain or loss upon the disposition of property. Existing law, by reference to a specified federal statute, excludes from the computation of gross income any gain from the compulsory or involuntary conversion of property damaged by a federally declared disaster, as provided. This bill would require the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, to be treated as a federally declared disaster for purposes of the above-described provision. The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained in the County of San Mateo as a result of the explosion and fire that occurred in September 2010. This bill would change an obsolete statutory reference in these laws. This bill would take effect immediately as a tax levy.
Who sponsors AB 50?
AB 50 is sponsored by Hill.
What is the current status of AB 50?
This bill has been enacted into law. Introduced December 06, 2010. Enacted.
Where can I track AB 50?
Track AB 50 free on One Click Politics — get push/email alerts when it moves.

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