California 2013-2014 Regular Session Status: Enacted

SB 355 — Income taxes: credit: conservation.

Last action — Chaptered by Secretary of State. Chapter 620, Statutes of 2014.

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

This bill has been enacted into law. Introduced February 20, 2013. 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 9 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 Natural Heritage Preservation Tax Credit Act of 2000 requires the Wildlife Conservation Board to implement a program under which property, as defined, may be contributed to the state, any local government, as defined, or to any nonprofit organization designated by a local government, based on specified criteria, in order to provide for the protection of wildlife habitat, open space, and agricultural lands. The Personal Income Tax Law and the Corporation Tax Law allow a credit against the taxes imposed by those laws in the amount equal to 55% of the fair market value of any qualified contribution, defined as a contribution of property that has been approved for acceptance by the Wildlife Conservation Board, that is made no later than June 30, 2015, during the taxable year pursuant to the Natural Heritage Preservation Tax Credit Act of 2000, as provided. Those laws allow the credit to be carried over for 8 years if necessary. This bill would extend the period for when a qualified contribution is made for which a tax credit would be allowed to June 30, 2020. This bill would also extend the carryover period to 15 years for a qualified contribution made on or after January 1, 2015. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 620, Statutes of 2014.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 11 a.m.

  4. Assembly amendments concurred in. (Ayes 36. Noes 0. Page 4876.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 77. Noes 0. Page 6414.) Ordered to the Senate.

  7. Read second time. Ordered to third reading.

  8. Read second time and amended. Ordered to second reading.

  9. From committee: Do pass as amended. (Ayes 17. Noes 0.) (August 14).

  10. Set, first hearing. Referred to APPR. suspense file.

  11. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  12. Read second time and amended. Re-referred to Com. on APPR.

  13. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 25).

  14. Set, first hearing. Referred to REV. & TAX. suspense file.

  15. Hearing postponed by committee.

  16. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

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

  18. In Assembly. Read first time. Held at Desk.

  19. Read third time. Passed. (Ayes 32. Noes 0. Page 2662.) Ordered to the Assembly.

  20. Read second time. Ordered to third reading.

  21. From committee: Do pass. (Ayes 6. Noes 0. Page 2644.) (January 23).

  22. Set for hearing January 23.

  23. Held in committee and under submission.

  24. Set for hearing May 23.

  25. Placed on APPR. suspense file.

  26. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  27. Set for hearing May 20.

  28. Read second time and amended. Re-referred to Com. on APPR.

  29. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 751.) (May 1).

  30. Set for hearing May 1.

  31. Read second time and amended. Re-referred to Com. on GOV. & F.

  32. From committee: Do pass as amended and re-refer to Com. on GOV. & F. (Ayes 8. Noes 1. Page 641.) (April 23).

  33. From committee with author's amendments. Read second time and amended. Re-referred to Com. on N.R. & W.

  34. Set for hearing April 23.

  35. Re-referred to Coms. on N.R. & W. and GOV. & F.

  36. Re-referred to Com. on RLS.

  37. Withdrawn from committee.

  38. Set, first hearing. Hearing canceled at the request of author.

  39. Set for hearing April 10.

  40. Referred to Coms. on GOV. & F. and N.R. & W.

  41. From printer. May be acted upon on or after March 23.

  42. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Beall · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Beall

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

Unfinished Supp 1 SB355 Beall Concurrence

Passed 36 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 34003
Democratic 2001
Total 36004
% of votes cast 90%0%0%10%
How each member voted (40)
Member Party Vote
Anderson — Yea
Hernandez — Yea
Leno — Yea
Liu — Yea
Morrell — Yea
Nielsen — Yea
Pavley — Yea
Roth — Yea
Wright — Not Voting
Cannella — Yea
Wyland — Yea
Corbett — Yea
Mitchell — Yea
De León — Yea
Hill — Yea
Hueso — Yea
Beall — Yea
Block — Yea
Huff — Yea
Knight — Yea
Lara — Yea
Lieu — Yea
Monning — Yea
Steinberg — Yea
Torres — Yea
Vidak — Yea
Walters — Yea
Wolk — Yea
Correa — Yea
Evans — Yea
DeSaulnier — Yea
Fuller — Yea
Galgiani — Yea
Yee — Not Voting
Hancock — Not Voting
Beth Gaines — Yea
Bill Berryhill — Yea
Calderon, Lisa Democratic Not Voting
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

SB 355 Beall Senate Third Reading By GORDON

Passed 77 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 71001
Democratic 4000
Republican 2001
Total 77002
% of votes cast 97%0%0%3%
How each member voted (79)
Member Party Vote
Achadjian — Yea
Bloom — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Holden — Yea
Jones-Sawyer — Yea
Linder — Yea
Mansoor — Not Voting
Mullin — Yea
Nazarian — Yea
Perea — Yea
Quirk — Yea
Ting — Yea
Waldron — Yea
Frazier — Yea
Alejo — Yea
Ammiano — Yea
Campos — Yea
Chau — Yea
Gordon — Yea
Chávez — Yea
Gorell — Yea
Conway — Yea
Allen — Yea
Cooley — Yea
Bonilla — Yea
Hall — Yea
Harkey — Yea
Logue — Yea
Medina — Yea
Olsen — Yea
Pan — Yea
Gray — Yea
Rendon — Yea
Daly — Yea
Dickinson — Yea
Donnelly — Yea
Eggman — Yea
Ridley-Thomas — Yea
Rodriguez — Yea
Skinner — Yea
Wagner — Yea
Weber — Yea
Wieckowski — Yea
Wilk — Yea
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Bigelow — Yea
Chesbro — Yea
Dababneh — Yea
Gatto — Yea
Lowenthal — Yea
Garcia — Yea
Atkins — Yea
Fong — Yea
Levine — Yea
Maienschein — Yea
Melendez — Yea
Nestande — Yea
Williams — Yea
Fox — Yea
Yamada — Yea
Gomez — Yea
Hagman — Yea
Beth Gaines — Yea
Jim Patterson — Yea
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Not Voting
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass as amended.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 15000
Republican 1000
Democratic 1000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Bigelow — Yea
Bradford — Yea
Linder — Yea
Bocanegra — Yea
Gatto — Yea
Campos — Yea
Holden — Yea
Donnelly — Yea
Eggman — Yea
Pan — Yea
Quirk — Yea
Ridley-Thomas — Yea
Wagner — Yea
Weber — Yea
Gomez — Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

3rd Reading

Passed 32 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 29007
Democratic 3000
Total 32007
% of votes cast 82%0%0%18%
How each member voted (39)
Member Party Vote
Anderson — Yea
Beall — Yea
Block — Yea
Hueso — Yea
Knight — Yea
Steinberg — Yea
Walters — Not Voting
Wyland — Yea
Wright — Not Voting
Mitchell — Yea
De León — Yea
Fuller — Yea
Cannella — Yea
Hancock — Yea
Hill — Yea
Corbett — Yea
Huff — Yea
Monning — Not Voting
Nielsen — Not Voting
Pavley — Yea
Roth — Yea
Torres — Yea
Vidak — Yea
Wolk — Yea
Hernandez — Yea
Leno — Yea
Correa — Yea
Liu — Yea
Lara — Not Voting
Lieu — Not Voting
Evans — Yea
DeSaulnier — Yea
Galgiani — Yea
Yee — Yea
Beth Gaines — Not Voting
Bill Berryhill — Yea
Calderon, Lisa Democratic Yea
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Do pass.

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 5001
Democratic 1000
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Walters — Not Voting
Hill — Yea
De León — Yea
Steinberg — Yea
Lara — Yea
Beth Gaines — Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Subjects

taxation environment
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 SB 355 do?
The Natural Heritage Preservation Tax Credit Act of 2000 requires the Wildlife Conservation Board to implement a program under which property, as defined, may be contributed to the state, any local government, as defined, or to any nonprofit organization designated by a local government, based on specified criteria, in order to provide for the protection of wildlife habitat, open space, and agricultural lands. The Personal Income Tax Law and the Corporation Tax Law allow a credit against the taxes imposed by those laws in the amount equal to 55% of the fair market value of any qualified contribution, defined as a contribution of property that has been approved for acceptance by the Wildlife Conservation Board, that is made no later than June 30, 2015, during the taxable year pursuant to the Natural Heritage Preservation Tax Credit Act of 2000, as provided. Those laws allow the credit to be carried over for 8 years if necessary. This bill would extend the period for when a qualified contribution is made for which a tax credit would be allowed to June 30, 2020. This bill would also extend the carryover period to 15 years for a qualified contribution made on or after January 1, 2015. This bill would take effect immediately as a tax levy.
Who sponsors SB 355?
SB 355 is sponsored by Beall.
What is the current status of SB 355?
This bill has been enacted into law. Introduced February 20, 2013. Enacted.
Where can I track SB 355?
Track SB 355 free on One Click Politics — get push/email alerts when it moves.

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