SB 813 is sponsored by Committee on Governance and Finance.

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California 2017-2018 Regular Session Status: Enacted

SB 813 — Franchise Tax Board: voluntary disclosure agreements.

Last action September 25, 2017 — Chaptered by Secretary of State. Chapter 288, Statutes of 2017.

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✓
Introduced
✓
In Committee
✓
Passed Senate
✓
Passed Assembly
✓
To Executive
6
Enacted

This bill has been enacted into law. Introduced March 22, 2017. 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 8 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 with respect to voluntary disclosure by business entities requires a voluntary disclosure agreement entered into by the Franchise Tax Board and a qualified entity, qualified shareholder, qualified member, or qualified beneficiary to specify that the Franchise Tax Board shall, with respect to the qualified entity, qualified shareholder, qualified member, or qualified beneficiary for each of the 6 taxable years ending immediately preceding the signing date of the agreement, waive specified penalties, including a specified penalty for a partnership failing to make certain returns. Existing law defines a qualified beneficiary to include a beneficiary of a qualified trust. Existing law defines a qualified trust as a trust that has not been administered in California and that does not have any resident beneficiaries for the 6 taxable years ending immediately preceding the signing date of the voluntary disclosure agreement. Existing law defines "qualified beneficiary" to mean an individual who is a nonresident on the signing date of the voluntary disclosure agreement and each six taxable years thereafter and who is a beneficiary of a qualified trust that has applied for a voluntary disclosure agreement, as specified. This bill would expand the specification requirement to apply to voluntary disclosure agreements between the Franchise Tax Board and a qualified partner. The bill would expand the types of partnership penalties waived to include a penalty related to the failure of a limited liability company classified as a partnership to make specified returns and would waive a penalty related to "S" corporations that fail to make specified returns. This bill would also eliminate the exclusion from a qualified trust of a trust with resident beneficiaries. The bill would add the additional requirement to the definition of "qualified beneficiary" of being a beneficiary with a contingent or noncontingent interest in the qualified trust. The bill would define "qualified partner" and "qualified partnership." The bill would apply these changes to voluntary disclosure agreements entered into on or after January 1, 2018.

Bill Text

Chaptered 09/25/17 - Chaptered Current pdf September 25, 2017
Enrolled 09/07/17 - Enrolled pdf September 07, 2017
Amended 07/17/17 - Amended Assembly pdf July 17, 2017
Introduced 03/22/17 - Introduced pdf March 22, 2017
SB813 View text html

Action History

September 25, 2017
Chaptered by Secretary of State. Chapter 288, Statutes of 2017.
September 25, 2017
Approved by the Governor.
September 11, 2017
Enrolled and presented to the Governor at 4 p.m.
September 05, 2017
Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2480.) Ordered to engrossing and enrolling.
September 01, 2017
Ordered to special consent calendar.
August 31, 2017
In Senate. Concurrence in Assembly amendments pending.
August 31, 2017
Read third time. Passed. (Ayes 73. Noes 0. Page 2854.) Ordered to the Senate.
August 24, 2017
Read second time. Ordered to consent calendar.
August 23, 2017
From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 23).
July 17, 2017
Read second time and amended. Re-referred to Com. on APPR.
July 13, 2017
From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 10. Noes 0.) (July 10).
June 15, 2017
Referred to Com. on REV. & TAX.
June 01, 2017
In Assembly. Read first time. Held at Desk.
May 31, 2017
Read third time. Passed. (Ayes 40. Noes 0. Page 1358.) Ordered to the Assembly.
May 26, 2017
Ordered to special consent calendar.
May 26, 2017
Read second time. Ordered to third reading.
May 25, 2017
From committee: Do pass. (Ayes 7. Noes 0. Page 1191.) (May 25).
May 19, 2017
Set for hearing May 25.
May 15, 2017
May 15 hearing: Placed on APPR. suspense file.
May 04, 2017
Set for hearing May 15.
May 03, 2017
May 8 hearing postponed by committee.
May 01, 2017
Set for hearing May 8.
April 27, 2017
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 885.) (April 26). Re-referred to Com. on APPR.
April 07, 2017
Set for hearing April 26.
March 29, 2017
Referred to Com. on GOV. & F.
March 23, 2017
From printer. May be acted upon on or after April 22.
March 22, 2017
Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsorship breakdown

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

Sponsors (1)

Committee on Governance and Finance

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

Special Consent SB813 GOV. & F.

September 06, 2017

Passed 40 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	35	0	0	0
Democratic	5	0	0	0
Total	40	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (40)

Member	Party	Vote
Anderson	—	Yea
Beall	—	Yea
Hernandez	—	Yea
Hertzberg	—	Yea
Hueso	—	Yea
Lara	—	Yea
Moorlach	—	Yea
Wieckowski	—	Yea
Wilk	—	Yea
Cannella	—	Yea
Dodd	—	Yea
Glazer	—	Yea
Portantino	—	Yea
De León	—	Yea
Mitchell	—	Yea
Atkins	—	Yea
Allen	—	Yea
Hill	—	Yea
Bates	—	Yea
Bradford	—	Yea
Leyva	—	Yea
Mendoza	—	Yea
Monning	—	Yea
Morrell	—	Yea
Newman	—	Yea
Nielsen	—	Yea
Pan	—	Yea
Roth	—	Yea
Skinner	—	Yea
Vidak	—	Yea
Fuller	—	Yea
Galgiani	—	Yea
Beth Gaines	—	Yea
Bill Berryhill	—	Yea
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 813 GOV.& F. Consent Calendar Second Day

August 31, 2017

Passed 73 Yea · 0 Nay · 6 Other

Party	Yea	Nay	Present	Not Voting
Unaffiliated	53	0	0	5
Democratic	14	0	0	1
Republican	6	0	0	0
Total	73	0	0	6
% of votes cast	92%	0%	0%	8%

How each member voted (79)

Member	Party	Vote
Acosta	—	Yea
Bloom	—	Not Voting
Brough	—	Yea
Levine	—	Yea
Mathis	—	Yea
Melendez	—	Yea
Obernolte	—	Yea
Quirk	—	Yea
Rendon	—	Yea
Steinorth	—	Yea
Thurmond	—	Yea
Weber	—	Yea
Eggman	—	Yea
Chau	—	Yea
Chu	—	Yea
Gloria	—	Yea
Low	—	Yea
Mayes	—	Yea
Medina	—	Yea
Mullin	—	Yea
Gonzalez Fletcher	—	Yea
Rodriguez	—	Yea
Santiago	—	Yea
Ting	—	Yea
Fong	—	Yea
Salas	—	Yea
Voepel	—	Yea
Wood	—	Yea
Burke	—	Not Voting
Gray	—	Yea
Bocanegra	—	Yea
Friedman	—	Yea
Rubio	—	Yea
Harper	—	Yea
Holden	—	Yea
Jones-Sawyer	—	Yea
Kiley	—	Yea
Maienschein	—	Yea
McCarty	—	Yea
Nazarian	—	Yea
O'Donnell	—	Yea
Baker	—	Yea
Bigelow	—	Yea
Chiu	—	Yea
Chávez	—	Yea
Cooley	—	Yea
Ridley-Thomas	—	Not Voting
Waldron	—	Yea
Cooper	—	Yea
Cunningham	—	Yea
Dababneh	—	Yea
Daly	—	Yea
Frazier	—	Yea
Cristina Garcia	—	Not Voting
Eduardo Garcia	—	Not Voting
Jim Patterson	—	Yea
Mark Stone	—	Yea
Travis Allen	—	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
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	Not Voting
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. To Consent Calendar.

August 23, 2017

Passed 15 Yea · 0 Nay · 2 Other

Party	Yea	Nay	Present	Not Voting
Unaffiliated	11	0	0	2
Democratic	3	0	0	0
Republican	1	0	0	0
Total	15	0	0	2
% of votes cast	88%	0%	0%	12%

How each member voted (17)

Member	Party	Vote
Bigelow	—	Yea
Bloom	—	Not Voting
Brough	—	Yea
Friedman	—	Yea
Fong	—	Yea
Gonzalez Fletcher	—	Yea
Jones-Sawyer	—	Yea
Gray	—	Yea
Bocanegra	—	Yea
Chau	—	Yea
Obernolte	—	Yea
Eggman	—	Yea
Eduardo Garcia	—	Not Voting
Bonta, Mia	Democratic	Yea
Calderon, Lisa	Democratic	Yea
Reyes, Eloise Gómez	Democratic	Yea
Gallagher, James	Republican	Yea

Official roll call →

Do pass as amended, and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar

July 10, 2017

Passed 10 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	8	0	0	0
Republican	1	0	0	0
Democratic	1	0	0	0
Total	10	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (10)

Member	Party	Vote
Brough	—	Yea
Quirk	—	Yea
Mullin	—	Yea
Ridley-Thomas	—	Yea
Bocanegra	—	Yea
Burke	—	Yea
Dababneh	—	Yea
Travis Allen	—	Yea
Gipson, Mike A.	Democratic	Yea
Chen, Phillip	Republican	Yea

Official roll call →

Special Consent Calendar # SB813 GOV. & F.

June 01, 2017

Passed 40 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	35	0	0	0
Democratic	5	0	0	0
Total	40	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (40)

Member	Party	Vote
Anderson	—	Yea
Bradford	—	Yea
Hernandez	—	Yea
Hill	—	Yea
Hueso	—	Yea
Mendoza	—	Yea
Pan	—	Yea
Skinner	—	Yea
Wieckowski	—	Yea
Cannella	—	Yea
Dodd	—	Yea
Hertzberg	—	Yea
Atkins	—	Yea
Mitchell	—	Yea
Allen	—	Yea
Bates	—	Yea
Lara	—	Yea
Leyva	—	Yea
Monning	—	Yea
Moorlach	—	Yea
Morrell	—	Yea
Roth	—	Yea
Vidak	—	Yea
Wilk	—	Yea
De León	—	Yea
Portantino	—	Yea
Glazer	—	Yea
Newman	—	Yea
Nielsen	—	Yea
Beall	—	Yea
Fuller	—	Yea
Galgiani	—	Yea
Beth Gaines	—	Yea
Bill Berryhill	—	Yea
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 →

Do pass

May 25, 2017

Passed 7 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	6	0	0	0
Democratic	1	0	0	0
Total	7	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (7)

Member	Party	Vote
Bates	—	Yea
Bradford	—	Yea
Nielsen	—	Yea
Beall	—	Yea
Hill	—	Yea
Lara	—	Yea
Wiener, Scott D.	Democratic	Yea

Official roll call →

Placed on suspense file

May 15, 2017

Passed 7 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	6	0	0	0
Democratic	1	0	0	0
Total	7	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (7)

Member	Party	Vote
Hill	—	Yea
Lara	—	Yea
Nielsen	—	Yea
Bates	—	Yea
Beall	—	Yea
Bradford	—	Yea
Wiener, Scott D.	Democratic	Yea

Official roll call →

Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar

April 26, 2017

Passed 7 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	5	0	0	0
Democratic	2	0	0	0
Total	7	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (7)

Member	Party	Vote
Lara	—	Yea
Hernandez	—	Yea
Hertzberg	—	Yea
Beall	—	Yea
Moorlach	—	Yea
McGuire, Mike	Democratic	Yea
Nguyen, Stephanie	Democratic	Yea

Official roll call →

Subjects

taxation

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Frequently asked questions

What does SB 813 do?: Existing law with respect to voluntary disclosure by business entities requires a voluntary disclosure agreement entered into by the Franchise Tax Board and a qualified entity, qualified shareholder, qualified member, or qualified beneficiary to specify that the Franchise Tax Board shall, with respect to the qualified entity, qualified shareholder, qualified member, or qualified beneficiary for each of the 6 taxable years ending immediately preceding the signing date of the agreement, waive specified penalties, including a specified penalty for a partnership failing to make certain returns. Existing law defines a qualified beneficiary to include a beneficiary of a qualified trust. Existing law defines a qualified trust as a trust that has not been administered in California and that does not have any resident beneficiaries for the 6 taxable years ending immediately preceding the signing date of the voluntary disclosure agreement. Existing law defines "qualified beneficiary" to mean an individual who is a nonresident on the signing date of the voluntary disclosure agreement and each six taxable years thereafter and who is a beneficiary of a qualified trust that has applied for a voluntary disclosure agreement, as specified. This bill would expand the specification requirement to apply to voluntary disclosure agreements between the Franchise Tax Board and a qualified partner. The bill would expand the types of partnership penalties waived to include a penalty related to the failure of a limited liability company classified as a partnership to make specified returns and would waive a penalty related to "S" corporations that fail to make specified returns. This bill would also eliminate the exclusion from a qualified trust of a trust with resident beneficiaries. The bill would add the additional requirement to the definition of "qualified beneficiary" of being a beneficiary with a contingent or noncontingent interest in the qualified trust. The bill would define "qualified partner" and "qualified partnership." The bill would apply these changes to voluntary disclosure agreements entered into on or after January 1, 2018.
Who sponsors SB 813?: SB 813 is sponsored by Committee on Governance and Finance.
What is the current status of SB 813?: This bill has been enacted into law. Introduced March 22, 2017. Enacted.
Where can I track SB 813?: Track SB 813 free on One Click Politics — get push/email alerts when it moves.

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At a glance

Identifier: SB 813
Jurisdiction: California
Session: 2017-2018 Regular Session
Type: Bill
Introduced: March 22, 2017
Status: Enacted
Prime sponsor: Committee on Governance and Finance

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