California 2019-2020 Regular Session Status: Enacted 1 R cosponsors

SB 934 — Corporate taxes: exempt organizations: filing fees.

Last action — Chaptered by Secretary of State. Chapter 59, Statutes of 2020.

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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 06, 2020. Enacted.

Prognosis

Likely to advance 82% · 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.

  • 6 sponsors

    1 primary, 5 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 7 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 Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Existing law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization. This bill would eliminate the $25 filing fee on January 1, 2021. The Corporation Tax Law requires specific tax-exempt organizations to file an annual return containing specified information and requires the return to be filed on or before the 15th day of the 5th full calendar month following the close of the taxable year. Existing law requires those organizations to pay a $10 filing fee on or before the due date for filing the annual return, determined with regard to any extension of time for filing the return, and increases that filing fee to $25 in case of failure to pay the fee on or before that due date. This bill would eliminate those filing fees on January 1, 2021. This bill would also make various nonsubstantive and conforming changes to, among other things, update cross references.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 59, Statutes of 2020.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 1 p.m.

  4. In Senate. Ordered to engrossing and enrolling.

  5. Read third time. Passed. (Ayes 75. Noes 0. Page 5201.) Ordered to the Senate.

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 18. Noes 0.) (August 20).

  8. August 11 set for first hearing. Placed on suspense file.

  9. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR.

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

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

  12. Read third time. Passed. (Ayes 39. Noes 0. Page 3817.) Ordered to the Assembly.

  13. Ordered to special consent calendar.

  14. Read second time. Ordered to third reading.

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

  16. From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3767.) (June 18).

  17. Set for hearing June 18.

  18. June 9 hearing: Placed on APPR. suspense file.

  19. Set for hearing June 9.

  20. Hearing rescheduled due to Capitol closure.

  21. Set for hearing June 1.

  22. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3576.) (May 21). Re-referred to Com. on APPR.

  23. Set for hearing May 21.

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

  25. March 18 hearing postponed by committee.

  26. Set for hearing March 18.

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

  28. From printer. May be acted upon on or after March 8.

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

Sponsors

  • Bates · Primary
  • Portantino · Cosponsor
  • Brough · Cosponsor
  • Steven S. Choi · Cosponsor
  • Mathis · Cosponsor
  • Voepel · Cosponsor

Sponsorship breakdown

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1 sponsors · 5 co-sponsors · 116 not signed on

Sponsors (1)

  • Bates

Co-sponsors (5)

Not signed on (116)

116 members have not signed on to this bill.

Show all 116 →

"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

SB 934 Bates Senate Third Reading By Choi

Passed 75 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 48003
Democratic 21001
Republican 6000
Total 75004
% of votes cast 95%0%0%5%
How each member voted (79)
Member Party Vote
Gonzalez — Yea
Medina — Yea
Smith — Yea
Mayes — Yea
Obernolte — Yea
Daly — Yea
Friedman — Yea
Quirk — Yea
Santiago — Yea
Mullin — Yea
Holden — Yea
Cunningham — Yea
O'Donnell — Yea
Rodriguez — Yea
Chu — Yea
Kiley — Yea
Salas — Yea
Waldron — Yea
Burke — Yea
Chiu — Yea
Gloria — Yea
Low — Yea
Ting — Yea
Voepel — Yea
Diep — Yea
Maienschein — Yea
Bigelow — Yea
Nazarian — Yea
Chau — Yea
Wood — Yea
Levine — Yea
Fong — Yea
Bloom — Yea
Kamlager — Yea
Rendon — Yea
Cooley — Yea
Eggman — Yea
Jones-Sawyer — Yea
Mathis — Yea
Cooper — Yea
Weber — Yea
Brough — Yea
Gray — Not Voting
Frazier — Not Voting
McCarty — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia 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
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Not Voting
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 18 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 6000
Unaffiliated 11000
Republican 1000
Total 18000
% of votes cast 100%0%0%0%
How each member voted (18)
Member Party Vote
Voepel — Yea
Bigelow — Yea
Quirk — Yea
Fong — Yea
Gonzalez — Yea
Diep — Yea
Bloom — Yea
Chau — Yea
Eggman — Yea
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 Yea

Official roll call →

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

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7001
Democratic 1000
Republican 1000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Quirk — Yea
Mullin — Yea
Burke — Yea
Mayes — Yea
Levine — Yea
Chu — Yea
Gray — Not Voting
Luz Rivas — Yea
Petrie-Norris, Cottie Democratic Yea
Dahle, Megan Republican Yea

Official roll call →

Special Consent SB934

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 27000
Democratic 9001
Republican 3000
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Chang — Yea
Leyva — Yea
Atkins — Yea
Skinner — Yea
Allen — Yea
Dodd — Yea
Hertzberg — Yea
Glazer — Yea
Borgeas — Yea
Roth — Yea
Morrell — Yea
Rubio — Yea
Wilk — Yea
Hill — Yea
Mitchell — Yea
Pan — Yea
Beall — Yea
Wieckowski — Yea
Bates — Yea
Monning — Yea
Melendez — Yea
Galgiani — Yea
Nielsen — Yea
Portantino — Yea
Moorlach — Yea
Bradford — Yea
Hueso — Yea
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass as amended

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 6000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Leyva — Yea
Wieckowski — Yea
Hill — Yea
Portantino — Yea
Bates — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Placed on suspense file

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 6000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Leyva — Yea
Wieckowski — Yea
Hill — Yea
Portantino — Yea
Bates — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 934 do?
The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Existing law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization. This bill would eliminate the $25 filing fee on January 1, 2021. The Corporation Tax Law requires specific tax-exempt organizations to file an annual return containing specified information and requires the return to be filed on or before the 15th day of the 5th full calendar month following the close of the taxable year. Existing law requires those organizations to pay a $10 filing fee on or before the due date for filing the annual return, determined with regard to any extension of time for filing the return, and increases that filing fee to $25 in case of failure to pay the fee on or before that due date. This bill would eliminate those filing fees on January 1, 2021. This bill would also make various nonsubstantive and conforming changes to, among other things, update cross references.
Who sponsors SB 934?
SB 934 is sponsored by Bates, Portantino, Brough, Choi, Steven S. (Republican), Mathis, and Voepel.
What is the current status of SB 934?
This bill has been enacted into law. Introduced February 06, 2020. Enacted.
Where can I track SB 934?
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