California 2011-2012 Regular Session Status: Passed Assembly

AB 1276 — Income taxes: deductions: punitive damages.

Last action — Read third time. Refused passage. (Ayes 50. Noes 26. Page 3634.).

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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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Both laws allow a deduction for ordinary and necessary business expenses, including a deduction for amounts paid or incurred for specified types of punitive damages. This bill, for taxable years beginning on or after January 1, 2012, would, under both laws, disallow the deduction for amounts paid or incurred for punitive damages, as provided. This bill would constitute a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Read third time. Refused passage. (Ayes 50. Noes 26. Page 3634.).

  2. Ordered to third reading.

  3. From inactive file.

  4. Notice of intention to remove from inactive file given by Assembly Member Feuer.

  5. Ordered to inactive file at the request of Assembly Member Charles Calderon.

  6. Reconsideration granted. (Page 1944.)

  7. Motion to reconsider made by Assembly Member Feuer.

  8. Read third time. Refused passage. (Ayes 50. Noes 25. Page 1864.).

  9. Read second time. Ordered to third reading.

  10. From committee: Do pass. (Ayes 12. Noes 5.) (May 27).

  11. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (May 16). Re-referred to Com. on APPR.

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

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

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

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

  16. From printer. May be heard in committee March 22.

  17. Read first time. To print.

Sponsors

  • Feuer · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 4 voted No

Sponsors (1)

  • Feuer

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 1276 FEUER Assembly Third Reading

Failed 50 Yea · 26 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 492404
Democratic 1000
Republican 0200
Total 502604
% of votes cast 63%33%0%5%
How each member voted (80)
Member Party Vote
Gorell — Not Voting
Halderman — Nay
Butler — Yea
Hill — Yea
Huber — Yea
Fong — Yea
Allen — Yea
Carter — Yea
Cedillo — Yea
Swanson — Yea
Williams — Yea
Yamada — Yea
Fuentes — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Furutani — Yea
Galgiani — Yea
Gatto — Yea
Campos — Yea
Gordon — Yea
Bonilla — Yea
Atkins — Yea
Hagman — Nay
Hall — Yea
Harkey — Nay
Fletcher — Not Voting
Chesbro — Yea
Hueso — Yea
Huffman — Yea
Knight — Nay
Beall — Yea
Block — Yea
Conway — Nay
Davis — Yea
Donnelly — Nay
Lara — Not Voting
Mendoza — Yea
Miller — Nay
Monning — Yea
Morrell — Nay
Nestande — Nay
Nielsen — Nay
Norby — Nay
Pan — Yea
Perea — Yea
Skinner — Yea
Smyth — Nay
Torres — Yea
Valadao — Nay
Wieckowski — Yea
Achadjian — Nay
Alejo — Yea
Ammiano — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Jeffries — Nay
Logue — Nay
Ma — Yea
Mansoor — Nay
Olsen — Nay
Silva — Nay
Solorio — Yea
Wagner — Nay
Cook — Nay
Eng — Yea
Feuer — Yea
Dickinson — Yea
Garrick — Nay
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

Official roll call →

AB 1276 FEUER Assembly Third Reading

Failed 50 Yea · 25 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 492305
Democratic 1000
Republican 0200
Total 502505
% of votes cast 63%31%0%6%
How each member voted (80)
Member Party Vote
Hagman — Nay
Furutani — Yea
Galgiani — Yea
Gatto — Yea
Gordon — Yea
Hall — Yea
Butler — Yea
Hayashi — Yea
Fong — Yea
Allen — Yea
Huber — Yea
Hueso — Yea
Huffman — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Ma — Yea
Ammiano — Yea
Cedillo — Yea
Chesbro — Yea
Davis — Yea
Dickinson — Yea
Pan — Yea
Perea — Yea
Skinner — Yea
Swanson — Yea
Torres — Yea
Williams — Yea
Campos — Yea
Bonilla — Yea
Atkins — Yea
Garrick — Nay
Gorell — Not Voting
Halderman — Nay
Harkey — Nay
Fletcher — Not Voting
Carter — Not Voting
Jeffries — Nay
Lara — Yea
Conway — Nay
Logue — Nay
Beall — Yea
Cook — Nay
Donnelly — Nay
Mendoza — Yea
Miller — Nay
Morrell — Nay
Nestande — Not Voting
Norby — Nay
Olsen — Nay
Smyth — Nay
Valadao — Nay
Wieckowski — Yea
Achadjian — Nay
Alejo — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hill — Yea
Knight — Nay
Mansoor — Nay
Monning — Yea
Nielsen — Nay
Silva — Nay
Solorio — Yea
Wagner — Nay
Eng — Yea
Feuer — Yea
Fuentes — Yea
Yamada — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Bonnie Lowenthal — Yea
Roger Hernández — Not Voting
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Do pass.

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
Campos — Yea
Fuentes — Yea
Gatto — Yea
Hall — Yea
Mitchell — Yea
Harkey — Nay
Hill — Yea
Blumenfield — Yea
Donnelly — Nay
Lara — Yea
Nielsen — Nay
Solorio — Yea
Wagner — Nay
Bradford — Yea
Norby — Nay
Davis — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 1276 do?
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Both laws allow a deduction for ordinary and necessary business expenses, including a deduction for amounts paid or incurred for specified types of punitive damages. This bill, for taxable years beginning on or after January 1, 2012, would, under both laws, disallow the deduction for amounts paid or incurred for punitive damages, as provided. This bill would constitute a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Who sponsors AB 1276?
AB 1276 is sponsored by Feuer.
What is the current status of AB 1276?
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 1276?
Track AB 1276 free on One Click Politics — get push/email alerts when it moves.

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