California 2017-2018 Regular Session Status: Passed Senate

SB 66 — Damages: income taxes deduction.

Last action — Re-referred to Com. on RLS. pursuant to Assembly Rule 96.

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

This bill died with 2017-2018 Regular Session. It reached “Passed Senate” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 would, in an action in which those damages are sought, require the court to inform the trier of fact, prior to deliberation, that a tax deduction on these damages is allowed as ordinary and necessary business.

Bill Text

Action History

  1. Re-referred to Com. on RLS. pursuant to Assembly Rule 96.

  2. June 18 set for second hearing canceled at the request of author.

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

  4. June 11 set for first hearing canceled at the request of author.

  5. June 26 hearing postponed by committee.

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

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

  8. Read third time. Passed. (Ayes 27. Noes 13. Page 1346.) Ordered to the Assembly.

  9. Read second time. Ordered to third reading.

  10. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  11. Set for hearing April 3.

  12. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2. Page 444.) (March 22). Re-referred to Com. on APPR.

  13. Set for hearing March 22.

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

  15. From printer. May be acted upon on or after February 5.

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

Sponsors

  • Wieckowski · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Wieckowski

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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

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 SB 66 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 would, in an action in which those damages are sought, require the court to inform the trier of fact, prior to deliberation, that a tax deduction on these damages is allowed as ordinary and necessary business.
Who sponsors SB 66?
SB 66 is sponsored by Wieckowski.
What is the current status of SB 66?
This bill died with 2017-2018 Regular Session. It reached “Passed Senate” 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 66?
Track SB 66 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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