Income taxes: business tax credits: reporting information and penalty.
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SB 364 — Income taxes: business tax credits: reporting information and penalty.
Last action — Veto sustained.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed Assembly
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5To Executive
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6Enacted
This bill died with 2011-2012 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 with respect to the taxes imposed by those laws. This bill would, with respect to any business tax credit, as defined, enacted after the effective date of this bill, require a qualified taxpayer, as defined, that claims a business tax credit and that has a specified net decrease in its employees in this state to pay a penalty, as specified. This bill would also require a qualified taxpayer to submit to the Franchise Tax Board on the original return specified information, including the number of annual full-time equivalent employees employed by the qualified taxpayer in the state in the current and previous year, as provided. The bill would impose a penalty if that information is not provided.
Bill Text
- Enrolled 09/06/11 - Enrolled Current pdf September 06, 2011
- Amended 08/15/11 - Amended Assembly pdf August 15, 2011
- Amended 07/11/11 - Amended Assembly pdf July 11, 2011
- Amended 06/14/11 - Amended Assembly pdf June 14, 2011
- Amended 05/31/11 - Amended Senate pdf May 31, 2011
- Amended 05/03/11 - Amended Senate pdf May 03, 2011
- Amended 04/25/11 - Amended Senate pdf April 25, 2011
- Amended 03/21/11 - Amended Senate pdf March 21, 2011
- Introduced 02/15/11 - Introduced pdf February 15, 2011
- SB364 View text html
Action History
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Veto sustained.
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Consideration of Governor's veto stricken from file.
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In Senate. Consideration of Governor's veto pending.
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Vetoed by the Governor.
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Enrolled and presented to the Governor at 4 p.m.
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Assembly amendments concurred in. (Ayes 22. Noes 15. Page 2271.) Ordered to engrossing and enrolling.
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In Senate. Concurrence in Assembly amendments pending.
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Read third time. Passed. (Ayes 42. Noes 28. Page 2793.) Ordered to the Senate.
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Read second time. Ordered to third reading.
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From committee: Do pass. (Ayes 11. Noes 5.) (August 25).
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Set, first hearing. Referred to APPR. suspense file.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
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Read second time and amended. Re-referred to Com. on APPR.
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From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (June 27).
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 22. Noes 17. Page 1238.) Ordered to the Assembly.
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Read second time and amended. Ordered to third reading.
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From committee: Do pass as amended. (Ayes 6. Noes 2. Page 1116.) (May 26).
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Set for hearing May 26.
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Placed on APPR. suspense file.
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Set for hearing May 16.
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Read second time and amended. Re-referred to Com. on APPR.
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From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3. Page 762.) (April 27).
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Set for hearing April 27.
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Hearing postponed by committee.
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Set for hearing April 6.
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Hearing postponed by committee.
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Set for hearing March 30.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Hearing postponed by committee.
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Set for hearing April 27.
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Hearing postponed by committee.
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Set for hearing March 23.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after March 18.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Huffman · Cosponsor
- Yee · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 120 not signed on · 6 voted No
Sponsors (1)
- Yee
Co-sponsors (1)
- Huffman
Not signed on (120)
120 members have not signed on to this bill.
Show all 120 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 20 | 14 | 0 | 3 |
| Democratic | 2 | 0 | 0 | 0 |
| Republican | 0 | 1 | 0 | 0 |
| Total | 22 | 15 | 0 | 3 |
| % of votes cast | 55% | 38% | 0% | 8% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Wyland | — | Nay |
| Evans | — | Yea |
| Fuller | — | Nay |
| Lowenthal | — | Yea |
| De León | — | Yea |
| Negrete McLeod | — | Yea |
| Rubio | — | Yea |
| Hancock | — | Yea |
| Harman | — | Nay |
| Cannella | — | Nay |
| Runner | — | Nay |
| Corbett | — | Yea |
| Anderson | — | Nay |
| Blakeslee | — | Not Voting |
| Dutton | — | Nay |
| Leno | — | Yea |
| Liu | — | Yea |
| Pavley | — | Yea |
| Simitian | — | Yea |
| Vargas | — | Yea |
| Walters | — | Not Voting |
| Wolk | — | Yea |
| Wright | — | Nay |
| Alquist | — | Not Voting |
| Hernandez | — | Yea |
| Huff | — | Nay |
| Kehoe | — | Yea |
| Lieu | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Emmerson | — | Nay |
| Correa | — | Nay |
| DeSaulnier | — | Yea |
| Beth Gaines | — | Nay |
| Bill Berryhill | — | Nay |
| La Malfa | — | Nay |
| Calderon, Lisa | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Strickland, Tony | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 0 | 2 | 0 | 0 |
| Unaffiliated | 41 | 26 | 0 | 10 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 42 | 28 | 0 | 10 |
| % of votes cast | 53% | 35% | 0% | 13% |
How each member voted (80)
| Member | Party | Vote |
|---|---|---|
| Hall | — | Yea |
| Campos | — | Not Voting |
| Atkins | — | Yea |
| Garrick | — | Nay |
| Gordon | — | Not Voting |
| Fletcher | — | Nay |
| Gorell | — | Not Voting |
| Hagman | — | Nay |
| Chesbro | — | Yea |
| Halderman | — | Nay |
| Bonilla | — | Not Voting |
| Harkey | — | Nay |
| Huber | — | Nay |
| Jeffries | — | Nay |
| Alejo | — | Not Voting |
| Block | — | Yea |
| Cook | — | Nay |
| Donnelly | — | Nay |
| Knight | — | Nay |
| Lara | — | Yea |
| Mendoza | — | Yea |
| Miller | — | Nay |
| Monning | — | Yea |
| Morrell | — | Nay |
| Nielsen | — | Nay |
| Norby | — | Nay |
| Olsen | — | Nay |
| Silva | — | Nay |
| Solorio | — | Yea |
| Valadao | — | Nay |
| Wieckowski | — | Not Voting |
| Feuer | — | Yea |
| Furutani | — | Yea |
| Fong | — | Yea |
| Hayashi | — | Yea |
| Allen | — | Yea |
| Hill | — | Yea |
| Butler | — | Yea |
| Portantino | — | Yea |
| John A. Pérez | — | Yea |
| Mitchell | — | Yea |
| Blumenfield | — | Yea |
| Carter | — | Yea |
| Cedillo | — | Yea |
| Hueso | — | Yea |
| Perea | — | Yea |
| Skinner | — | Yea |
| Swanson | — | Yea |
| Williams | — | Yea |
| Achadjian | — | Nay |
| Ammiano | — | Yea |
| Beall | — | Yea |
| Bradford | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Not Voting |
| Huffman | — | Yea |
| Logue | — | Nay |
| Ma | — | Yea |
| Mansoor | — | Nay |
| Nestande | — | Nay |
| Pan | — | Yea |
| Smyth | — | Nay |
| Torres | — | Yea |
| Wagner | — | Nay |
| Conway | — | Nay |
| Eng | — | Yea |
| Davis | — | Not Voting |
| Dickinson | — | Yea |
| Fuentes | — | Yea |
| Galgiani | — | Not Voting |
| Gatto | — | Yea |
| Yamada | — | Yea |
| Beth Gaines | — | Nay |
| Bill Berryhill | — | Nay |
| Bonnie Lowenthal | — | Yea |
| Roger Hernández | — | Yea |
| V. Manuel Pérez | — | Not Voting |
| Calderon, Lisa | Democratic | Yea |
| Grove, Shannon | Republican | Nay |
| Jones, Brian W. | Republican | Nay |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 10 | 5 | 0 | 1 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 11 | 5 | 0 | 1 |
| % of votes cast | 65% | 29% | 0% | 6% |
How each member voted (17)
| Member | Party | Vote |
|---|---|---|
| Hall | — | Yea |
| Mitchell | — | Yea |
| Campos | — | Not Voting |
| Davis | — | Yea |
| Donnelly | — | Nay |
| Blumenfield | — | Yea |
| Bradford | — | Yea |
| Harkey | — | Nay |
| Hill | — | Yea |
| Lara | — | Yea |
| Nielsen | — | Nay |
| Norby | — | Nay |
| Solorio | — | Yea |
| Wagner | — | Nay |
| Fuentes | — | Yea |
| Gatto | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 3 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 6 | 3 | 0 | 0 |
| % of votes cast | 67% | 33% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Cedillo | — | Yea |
| Fuentes | — | Yea |
| Harkey | — | Nay |
| Donnelly | — | Nay |
| Beall | — | Yea |
| Perea | — | Yea |
| Wieckowski | — | Yea |
| Nestande | — | Nay |
| Calderon, Lisa | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 20 | 16 | 0 | 1 |
| Democratic | 2 | 0 | 0 | 0 |
| Republican | 0 | 1 | 0 | 0 |
| Total | 22 | 17 | 0 | 1 |
| % of votes cast | 55% | 43% | 0% | 3% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Fuller | — | Nay |
| Lowenthal | — | Yea |
| De León | — | Yea |
| Negrete McLeod | — | Yea |
| Hancock | — | Yea |
| Harman | — | Nay |
| Huff | — | Nay |
| Alquist | — | Yea |
| Blakeslee | — | Nay |
| Dutton | — | Nay |
| Leno | — | Yea |
| Lieu | — | Yea |
| Price | — | Yea |
| Vargas | — | Yea |
| Wolk | — | Yea |
| Runner | — | Nay |
| Rubio | — | Not Voting |
| Anderson | — | Nay |
| Hernandez | — | Yea |
| Kehoe | — | Yea |
| Liu | — | Yea |
| Pavley | — | Yea |
| Simitian | — | Yea |
| Steinberg | — | Yea |
| Walters | — | Nay |
| Wright | — | Nay |
| Cannella | — | Nay |
| Wyland | — | Nay |
| Corbett | — | 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 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 2 | 0 | 1 |
| Total | 6 | 2 | 0 | 1 |
| % of votes cast | 67% | 22% | 0% | 11% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Kehoe | — | Yea |
| Lieu | — | Yea |
| Runner | — | Nay |
| Walters | — | Nay |
| Alquist | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Emmerson | — | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 9 | 0 | 0 | 0 |
| Total | 9 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Runner | — | Yea |
| Lieu | — | Yea |
| Alquist | — | Yea |
| Kehoe | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Walters | — | Yea |
| Emmerson | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 3 | 0 | 0 |
| Total | 6 | 3 | 0 | 0 |
| % of votes cast | 67% | 33% | 0% | 0% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Hancock | — | Yea |
| Fuller | — | Nay |
| Hernandez | — | Yea |
| DeSaulnier | — | Yea |
| Huff | — | Nay |
| Liu | — | Yea |
| Wolk | — | Yea |
| Kehoe | — | Yea |
| La Malfa | — | Nay |
Subjects
Frequently asked questions
- What does SB 364 do?
- The Personal Income Tax Law and the Corporation Tax Law authorize various credits with respect to the taxes imposed by those laws. This bill would, with respect to any business tax credit, as defined, enacted after the effective date of this bill, require a qualified taxpayer, as defined, that claims a business tax credit and that has a specified net decrease in its employees in this state to pay a penalty, as specified. This bill would also require a qualified taxpayer to submit to the Franchise Tax Board on the original return specified information, including the number of annual full-time equivalent employees employed by the qualified taxpayer in the state in the current and previous year, as provided. The bill would impose a penalty if that information is not provided.
- Who sponsors SB 364?
- SB 364 is sponsored by Huffman and Yee.
- What is the current status of SB 364?
- This bill died with 2011-2012 Regular Session. It reached “To Executive” 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 364?
- Track SB 364 free on One Click Politics — get push/email alerts when it moves.
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