California 2019-2020 Regular Session Status: Passed Senate 2 D cosponsors

SB 51 — California Competes tax credit: refunds.

Last action — From committee: Do pass. (Ayes 12. Noes 2.) (August 31).

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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 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 a credit (CalCompetes tax credit) against the taxes imposed under those laws, for each taxable year beginning on and after January 1, 2014, and before January 1, 2030, in an amount as provided in a written agreement between the Governor's Office of Business and Economic Development and the taxpayer, approved by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that specified payments required to be made to taxpayers, including refunds, are to be paid from that account. This bill, for taxable years beginning on or after January 1, 2021, would allow a qualified taxpayer, to the extent a CalCompetes tax credit amount exceeds a qualified taxpayer's tax liability for the taxable year, as specified, to elect to be paid a refund from the Tax Relief and Refund Account, not to exceed the amount of total taxes imposed by the state and paid by the qualified taxpayer during the taxable year. The bill would define a "qualified taxpayer" as a taxpayer that has created at least 5,000 prevailing wage, full-time or full-time equivalent jobs in the state each year for a period of 10 years. The bill would require a qualified taxpayer that receives a refund to reinvest the refund into immobile capital equipment that supports infrastructure improvements, expansion, or developments for media production facilities in the state, as provided. By authorizing new refund payments to be paid from the continuously appropriated Tax Relief and Refund Account, this bill would make an appropriation.

Bill Text

Action History

  1. From committee: Do pass. (Ayes 12. Noes 2.) (August 31).

  2. Joint Rule 62(a) suspended.

  3. From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (August 30). Re-referred to Com. on APPR.

  4. Joint Rule 62(a) suspended.

  5. Re-referred to Coms. on REV. & TAX. and APPR. pursuant to Assembly Rule 77.2.

  6. Read third time and amended.

  7. Joint Rule 61(b)(17) suspended. (Ayes 59. Noes 16. Page 5275.)

  8. Ordered to third reading.

  9. From inactive file.

  10. Assembly Rule 63 and 78 suspended. (Ayes 57. Noes 16. Page 5271.)

  11. Ordered to inactive file on request of Assembly Member Calderon.

  12. Ordered to third reading.

  13. Read third time and amended.

  14. Read second time. Ordered to third reading.

  15. From committee: Do pass. (Ayes 16. Noes 1.) (August 30).

  16. Coauthors revised.

  17. August 14 set for first hearing. Placed on APPR. suspense file.

  18. From committee: Do pass and re-refer to Com. on APPR. (Ayes 18. Noes 0.) (July 9). Re-referred to Com. on APPR.

  19. From committee: Do pass and re-refer to Com. on B. & P. (Ayes 10. Noes 0.) (June 24). Re-referred to Com. on B. & P.

  20. From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. & F.

  21. Referred to Coms. on B. & F. and B. & P.

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

  23. Read third time. Urgency clause adopted. Passed. (Ayes 36. Noes 1. Page 1180.) Ordered to the Assembly.

  24. Read second time. Ordered to third reading.

  25. From committee: Do pass. (Ayes 4. Noes 1. Page 1088.) (May 16).

  26. Set for hearing May 16.

  27. May 13 hearing: Placed on APPR. suspense file.

  28. Set for hearing May 13.

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

  30. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 1. Page 845.) (April 24).

  31. Set for hearing April 24.

  32. From committee: Do pass and re-refer to Com. on GOV. & F. (Ayes 6. Noes 1. Page 546.) (April 3). Re-referred to Com. on GOV. & F.

  33. From committee with author's amendments. Read second time and amended. Re-referred to Com. on B. & F.I.

  34. Set for hearing April 3.

  35. April 10 set for first hearing canceled at the request of author.

  36. Set for hearing April 10.

  37. Referred to Coms. on B. & F.I. and GOV. & F.

  38. Read first time.

  39. From printer. May be acted upon on or after January 4.

  40. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 119 not signed on · 1 voted No

Sponsors (1)

Co-sponsors (2)

Not signed on (119)

119 members have not signed on to this bill.

Show all 119 →

"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

Do pass.

Passed 12 Yea · 2 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 6103
Democratic 6000
Republican 0100
Total 12203
% of votes cast 71%12%0%18%
How each member voted (17)
Member Party Vote
Bloom — Yea
Chau — Yea
Quirk — Yea
Diep — Yea
Bigelow — Nay
Eggman — Not Voting
Gonzalez — Not Voting
Fong — Not Voting
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bauer-Kahan, Rebecca Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea
Dahle, Megan Republican Nay

Official roll call →

Do pass.

Passed 16 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 11101
Total 16101
% of votes cast 89%6%0%6%
How each member voted (18)
Member Party Vote
Bloom — Yea
Brough — Yea
Obernolte — Yea
Maienschein — Yea
Quirk — Yea
Eggman — Yea
Gonzalez — Yea
Diep — Yea
Chau — Yea
Bigelow — Nay
Fong — Not Voting
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea

Official roll call →

Do pass and be re-referred to the Committee on [Appropriations]

Passed 18 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13001
Democratic 4000
Republican 1000
Total 18001
% of votes cast 95%0%0%5%
How each member voted (19)
Member Party Vote
Gloria — Yea
Mullin — Yea
Bloom — Yea
Brough — Yea
Obernolte — Yea
Chiu — Yea
Low — Yea
Medina — Yea
Ting — Yea
Holden — Yea
McCarty — Yea
Cunningham — Yea
Eggman — Yea
Fong — Not Voting
Arambula, Joaquin Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Chen, Phillip Republican Yea

Official roll call →

Do pass and be re-referred to the Committee on [Business and Professions]

Passed 10 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 3001
Democratic 6000
Republican 1001
Total 10002
% of votes cast 83%0%0%17%
How each member voted (12)
Member Party Vote
Burke — Yea
Weber — Yea
Melendez — Not Voting
Mark Stone — Yea
Bauer-Kahan, Rebecca Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Grayson, Timothy S. Democratic Yea
Limón, Monique Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Not Voting

Official roll call →

3rd Reading SB51 Hertzberg et al. Urgency Clause

Passed 36 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 25101
Democratic 9000
Republican 2000
Total 36101
% of votes cast 95%3%0%3%
How each member voted (38)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Wilk — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Moorlach — Yea
Skinner — Yea
Allen — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Bates — Yea
Glazer — Yea
Nielsen — Yea
Chang — Yea
Pan — Yea
Morrell — Nay
Borgeas — Not Voting
Mark Stone — Yea
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass

Passed 4 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 4100
Republican 0001
Total 4101
% of votes cast 67%17%0%17%
How each member voted (6)
Member Party Vote
Hill — Yea
Bradford — Yea
Portantino — Yea
Wieckowski — Yea
Bates — Nay
Jones, Brian W. Republican Not Voting

Official roll call →

Placed on suspense file

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation finance
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Frequently asked questions

What does SB 51 do?
The Personal Income Tax Law and the Corporation Tax Law allow a credit (CalCompetes tax credit) against the taxes imposed under those laws, for each taxable year beginning on and after January 1, 2014, and before January 1, 2030, in an amount as provided in a written agreement between the Governor's Office of Business and Economic Development and the taxpayer, approved by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that specified payments required to be made to taxpayers, including refunds, are to be paid from that account. This bill, for taxable years beginning on or after January 1, 2021, would allow a qualified taxpayer, to the extent a CalCompetes tax credit amount exceeds a qualified taxpayer's tax liability for the taxable year, as specified, to elect to be paid a refund from the Tax Relief and Refund Account, not to exceed the amount of total taxes imposed by the state and paid by the qualified taxpayer during the taxable year. The bill would define a "qualified taxpayer" as a taxpayer that has created at least 5,000 prevailing wage, full-time or full-time equivalent jobs in the state each year for a period of 10 years. The bill would require a qualified taxpayer that receives a refund to reinvest the refund into immobile capital equipment that supports infrastructure improvements, expansion, or developments for media production facilities in the state, as provided. By authorizing new refund payments to be paid from the continuously appropriated Tax Relief and Refund Account, this bill would make an appropriation.
Who sponsors SB 51?
SB 51 is sponsored by Durazo, Maria Elena (Democratic), Calderon, and Allen, Benjamin (Democratic).
What is the current status of SB 51?
This bill died with 2019-2020 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 51?
Track SB 51 free on One Click Politics — get push/email alerts when it moves.

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