California 2011-2012 Regular Session Status: In Committee

AB 236 — Income taxes: credits: qualified employees.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 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 “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 against the taxes imposed by those laws, including a credit for taxable years beginning on or after January 1, 2009, in an amount equal to $3,000 for each net increase of full-time employee hired during the taxable year by a qualified employer, as defined. Existing law caps the total amount of that credit that may be allocated under those provisions to $400,000,000. This bill would reduce the total amount of credit that may be allocated under those laws to $350,000,000. This bill would also authorize a credit against those taxes for each taxable year beginning on or after January 1, 2012, in an amount equal to $5,000, or a fraction thereof, for each net increase of full-time employees, that are paid no less than the state minimum wage, hired during the taxable year by a qualified employer. This bill would cap the total amount of credit that may be allocated to $50,000,000. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A 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. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Set, first hearing. Held under submission.

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

  5. Re-referred to Com. on APPR.

  6. Assembly Rule 56 suspended. (Ayes 44. Noes 24. Page 3514.)

  7. Joint Rule 62(a), file notice suspended. (Ayes 44. Noes 24. Page 3514.)

  8. Read second time and amended.

  9. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (January 9).

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

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

  12. In committee: Set, second hearing. Held under submission.

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

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

  15. From printer. May be heard in committee March 6.

  16. Read first time. To print.

Sponsors

  • Swanson · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Swanson

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

Subjects

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 236 do?
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a credit for taxable years beginning on or after January 1, 2009, in an amount equal to $3,000 for each net increase of full-time employee hired during the taxable year by a qualified employer, as defined. Existing law caps the total amount of that credit that may be allocated under those provisions to $400,000,000. This bill would reduce the total amount of credit that may be allocated under those laws to $350,000,000. This bill would also authorize a credit against those taxes for each taxable year beginning on or after January 1, 2012, in an amount equal to $5,000, or a fraction thereof, for each net increase of full-time employees, that are paid no less than the state minimum wage, hired during the taxable year by a qualified employer. This bill would cap the total amount of credit that may be allocated to $50,000,000. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A 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 236?
AB 236 is sponsored by Swanson.
What is the current status of AB 236?
This bill died with 2011-2012 Regular Session. It reached “In Committee” 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 236?
Track AB 236 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 236

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 236

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →