California 2019-2020 Regular Session Status: In Committee

SB 252 — Income taxation: exclusion: mobilehome park sales.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

  1. ✓
    Introduced
  2. 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 “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, in modified conformity with federal law, provide various exclusions from gross income in computing tax liability. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would exclude from gross income under both of these laws the gain from the sale of a qualified mobilehome park to a qualified purchaser, as those terms are defined. The bill would limit this exclusion to the sale of a qualified mobilehome park during the taxable year for which the taxpayer seeks the exclusion. The bill would require applicants for approval as a qualified purchaser to apply with the Department of Housing and Community Development, and would require the department to certify under penalty of perjury, among other things, that the sale of a qualified mobilehome park by a taxpayer to a qualified purchaser meets specified requirements. The bill would require the Legislative Analyst to report to the Legislature by January 1, 2025, on the effects of the exclusion on the sales of qualified mobilehome parks in this state. The bill would repeal these provisions as of December 1, 2025. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. May 16 hearing: Held in committee and under submission.

  3. Set for hearing May 16.

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

  5. Set for hearing May 13.

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

  7. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 902.) (May 1).

  8. From committee: Do pass and re-refer to Com. on GOV. & F. (Ayes 11. Noes 0. Page 890.) (April 30). Re-referred to Com. on GOV. & F.

  9. Set for hearing May 1 in GOV. & F. pending receipt.

  10. From committee with author's amendments. Read second time and amended. Re-referred to Com. on HOUSING.

  11. Set for hearing April 30.

  12. Re-referred to Coms. on HOUSING and GOV. & F.

  13. From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  14. Referred to Com. on RLS.

  15. From printer. May be acted upon on or after March 14.

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

Sponsors

  • Leyva · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Leyva

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

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 →

Do pass, but first be re-referred to the Committee on [Governance and Finance]

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 6000
Democratic 5000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Moorlach — Yea
Wieckowski — Yea
Bates — Yea
Roth — Yea
Morrell — Yea
Skinner — Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
McGuire, Mike Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea

Official roll call →

Subjects

taxation housing
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 252 do?
The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal law, provide various exclusions from gross income in computing tax liability. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would exclude from gross income under both of these laws the gain from the sale of a qualified mobilehome park to a qualified purchaser, as those terms are defined. The bill would limit this exclusion to the sale of a qualified mobilehome park during the taxable year for which the taxpayer seeks the exclusion. The bill would require applicants for approval as a qualified purchaser to apply with the Department of Housing and Community Development, and would require the department to certify under penalty of perjury, among other things, that the sale of a qualified mobilehome park by a taxpayer to a qualified purchaser meets specified requirements. The bill would require the Legislative Analyst to report to the Legislature by January 1, 2025, on the effects of the exclusion on the sales of qualified mobilehome parks in this state. The bill would repeal these provisions as of December 1, 2025. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Who sponsors SB 252?
SB 252 is sponsored by Leyva.
What is the current status of SB 252?
This bill died with 2019-2020 Regular Session. It reached “In Committee” 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 252?
Track SB 252 free on One Click Politics — get push/email alerts when it moves.

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