California 2013-2014 Regular Session Status: Passed Assembly

AB 458 — Income taxes: deductions: punitive damages.

Last action — Died on inactive file.

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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 2013-2014 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, 2014, would disallow, under both laws, a deduction for amounts paid or incurred for punitive damages, as provided. 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 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

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Action History

  1. Died on inactive file.

  2. Ordered to inactive file at the request of Senator Padilla.

  3. Read second time. Ordered to third reading.

  4. From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 2.) (August 14). Re-referred to Com. on APPR.

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

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

  8. Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 25. Page 2190.)

  9. Read second time. Ordered to third reading.

  10. From committee: Do pass. (Ayes 12. Noes 5.) (May 24).

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

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

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

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

  15. Read first time. To print.

Sponsors

  • Wieckowski · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 6 voted No

Sponsors (1)

  • Wieckowski

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 458 WIECKOWSKI Assembly Third Reading

Passed 54 Yea · 25 Nay
Party YeaNayPresentNot Voting
Unaffiliated 482000
Democratic 6100
Republican 0400
Total 542500
% of votes cast 68%32%0%0%
How each member voted (79)
Member Party Vote
Achadjian — Nay
Alejo — Yea
Ammiano — Yea
Bigelow — Nay
Bloom — Yea
Blumenfield — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Harkey — Nay
Levine — Yea
Linder — Nay
Mullin — Yea
Morrell — Nay
Nestande — Nay
Quirk — Yea
Skinner — Yea
Ting — Yea
Wagner — Nay
Wieckowski — Yea
Wilk — Nay
Campos — Yea
Bonilla — Yea
Fox — Yea
Gonzalez — Yea
Gorell — Nay
Hall — Yea
Jones-Sawyer — Yea
Logue — Nay
Bocanegra — Yea
Medina — Yea
John A. Pérez — Yea
Salas — Yea
Pan — Yea
Perea — Yea
Chau — Yea
Chesbro — Yea
Cooley — Yea
Dickinson — Yea
Eggman — Yea
Rendon — Yea
Waldron — Nay
Weber — Yea
Williams — Yea
Chávez — Nay
Maienschein — Nay
Mansoor — Nay
Melendez — Nay
Olsen — Nay
Conway — Nay
Donnelly — Nay
Gordon — Yea
Daly — Yea
Holden — Yea
Stone — Yea
Lowenthal — Yea
Gray — Yea
Atkins — Yea
Nazarian — Yea
Mitchell — Yea
Frazier — Yea
Gatto — Yea
Yamada — Yea
Gomez — Yea
Hagman — Nay
Beth Gaines — Nay
Roger Hernández — Yea
V. Manuel Pérez — Yea
Allen, Benjamin Democratic Nay
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Garcia, Robert Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay
Patterson, Joe 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
Bigelow — Nay
Bradford — Yea
Harkey — Nay
Linder — Nay
Pan — Yea
Weber — Yea
Gomez — Yea
Campos — Yea
Donnelly — Nay
Wagner — Nay
Hall — Yea
Quirk — Yea
Bocanegra — Yea
Ammiano — Yea
Eggman — Yea
Gatto — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 458 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, 2014, would disallow, under both laws, a deduction for amounts paid or incurred for punitive damages, as provided. 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 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 458?
AB 458 is sponsored by Wieckowski.
What is the current status of AB 458?
This bill died with 2013-2014 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 458?
Track AB 458 free on One Click Politics — get push/email alerts when it moves.

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