California 2017-2018 Regular Session Status: Enacted

SB 274 — Administration of taxes: notice of deficiency assessment.

Last action — Chaptered by Secretary of State. Chapter 729, Statutes of 2018.

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  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 09, 2017. Enacted.

Prognosis

Likely to advance 72% · 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.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 4 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

Existing law requires an individual taxpayer to notify the Franchise Tax Board of any change in the amount of gross income or deductions, as reported on the individual's federal tax return, within 6 months of the final determination, as defined, of that change, unless the change does not increase the amount of California income tax due. Existing law authorizes the Franchise Tax Board, within 2 years of the date of a final determination, to allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination, as specified. This bill would require a partnership, if any item required to be shown on a federal partnership return is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment or made a federal election for alternative to payment, to report each change or correction to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination, as specified. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 729, Statutes of 2018.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4 p.m.

  4. Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6113.) Ordered to engrossing and enrolling.

  5. Ordered to special consent calendar.

  6. From committee: That the Assembly amendments be concurred in. (Ayes 7. Noes 0. Page 6069.)

  7. From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5880.) Re-referred to Com. on GOV. & F.

  8. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).

  9. In Senate. Concurrence in Assembly amendments pending.

  10. Read third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 6587.) Ordered to the Senate.

  11. Read second time. Ordered to third reading.

  12. From committee: Do pass. (Ayes 17. Noes 0.) (August 16).

  13. August 8 set for first hearing. Placed on APPR. suspense file.

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

  15. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 25).

  16. From committee: Be re-referred to Com. on REV. & TAX. (Ayes 7. Noes 0.) (June 14). Re-referred to Com. on REV. & TAX.

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

  18. From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O.

  19. From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O.

  20. July 5 set for first hearing canceled at the request of author.

  21. Referred to Com. on G.O.

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

  23. Read third time. Passed. (Ayes 36. Noes 0. Page 802.) Ordered to the Assembly.

  24. Published April 18 at 9 p.m.

  25. Read second time. Ordered to third reading.

  26. Ordered to second reading.

  27. Read third time and amended.

  28. Read second time. Ordered to third reading.

  29. From committee: Do pass. (Ayes 7. Noes 0. Page 585.) (April 3).

  30. Set for hearing April 3.

  31. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0. Page 362.) (March 14). Re-referred to Com. on APPR.

  32. Set for hearing March 14.

  33. Referred to Com. on G.O.

  34. From printer. May be acted upon on or after March 12.

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

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 120 not signed on

Sponsors (1)

  • Glazer

Co-sponsors (1)

Not signed on (120)

120 members have not signed on to this bill.

Show all 120 →

"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 Business SB274 Glazer et al. Urgency Clause Concurrence

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 34001
Democratic 5000
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Anderson — Yea
Bates — Yea
Hill — Yea
Lara — Yea
Monning — Yea
Roth — Yea
Vidak — Yea
Wilk — Yea
Cannella — Yea
Dodd — Yea
Fuller — Yea
Glazer — Yea
Allen — Yea
Mitchell — Yea
Atkins — Yea
Portantino — Yea
Galgiani — Yea
Chang — Yea
Hernandez — Yea
Hertzberg — Yea
De León — Yea
Delgado — Yea
Hueso — Yea
Beall — Yea
Bradford — Yea
Leyva — Yea
Moorlach — Yea
Morrell — Yea
Nielsen — Yea
Pan — Yea
Skinner — Yea
Wieckowski — Yea
Beth Gaines — Yea
Bill Berryhill — Not Voting
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea
Stern, Henry I. Democratic Yea
Wiener, Scott D. Democratic Yea

Official roll call →

SB 274 Glazer Third Reading Urgency By BURKE

Passed 80 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 58000
Republican 6000
Democratic 16000
Total 80000
% of votes cast 100%0%0%0%
How each member voted (80)
Member Party Vote
Holden — Yea
Kamlager-Dove — Yea
Maienschein — Yea
Mathis — Yea
McCarty — Yea
Obernolte — Yea
Santiago — Yea
Steinorth — Yea
Wood — Yea
Eggman — Yea
Chau — Yea
Chu — Yea
Low — Yea
Mayes — Yea
Medina — Yea
Rodriguez — Yea
Thurmond — Yea
Ting — Yea
Gonzalez Fletcher — Yea
Fong — Yea
Salas — Yea
Acosta — Yea
Bloom — Yea
Brough — Yea
Burke — Yea
Frazier — Yea
Gray — Yea
Friedman — Yea
Rubio — Yea
Harper — Yea
Rivas — Yea
Jones-Sawyer — Yea
Kiley — Yea
Levine — Yea
Chiu — Yea
Chávez — Yea
Cooper — Yea
Melendez — Yea
Mullin — Yea
Nazarian — Yea
O'Donnell — Yea
Quirk — Yea
Rendon — Yea
Voepel — Yea
Baker — Yea
Bigelow — Yea
Waldron — Yea
Weber — Yea
Cooley — Yea
Cunningham — Yea
Daly — Yea
Gloria — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Mark Stone — Yea
Travis Allen — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Berman, Marc Democratic Yea
Bonta, Mia Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 13000
Republican 1000
Democratic 3000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Quirk — Yea
Eggman — Yea
Chau — Yea
Friedman — Yea
Fong — Yea
Gonzalez Fletcher — Yea
Nazarian — Yea
Obernolte — Yea
Bigelow — Yea
Bloom — Yea
Brough — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Gallagher, James Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 274 do?
Existing law requires an individual taxpayer to notify the Franchise Tax Board of any change in the amount of gross income or deductions, as reported on the individual's federal tax return, within 6 months of the final determination, as defined, of that change, unless the change does not increase the amount of California income tax due. Existing law authorizes the Franchise Tax Board, within 2 years of the date of a final determination, to allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination, as specified. This bill would require a partnership, if any item required to be shown on a federal partnership return is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment or made a federal election for alternative to payment, to report each change or correction to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors SB 274?
SB 274 is sponsored by Glazer and Bill Berryhill.
What is the current status of SB 274?
This bill has been enacted into law. Introduced February 09, 2017. Enacted.
Where can I track SB 274?
Track SB 274 free on One Click Politics — get push/email alerts when it moves.

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