California 2019-2020 Regular Session Status: To Executive 1 D cosponsors

SB 468 — Taxation: tax expenditures: California Tax Expenditure Review Board.

Last action — Veto sustained.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2019-2020 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing law, including, but not limited to, property tax law, the Sales and Use Tax Law, the Personal Income Tax Law, the Corporation Tax Law, the Motor Vehicle Fuel Tax Law, the law governing the taxation of insurers, the Use Fuel Tax Law, and the Diesel Fuel Tax Law provide for tax expenditures, including exemptions, deductions, exclusions, and credits against the taxes imposed by those laws. This bill would establish in state government the California Tax Expenditure Review Board as an independent advisory body to comprehensively assess major tax expenditures, as defined, and make recommendations to the Legislature. The bill would require the board to be composed of 5 members, as specified, who would serve without compensation. This bill would request the University of California, through a new or existing research center, to perform a comprehensive assessment of the major tax expenditures and to present a comprehensive, peer-reviewed assessment to the board by July 1, 2021, at a public hearing of the board. The bill, to the extent that the University of California needs access to taxpayer data and information, would require the Franchise Tax Board or the California Department of Tax and Fee Administration to ensure relevant taxpayer data is made available and ensure appropriate levels of data security and protections are in place for transferred and sensitive data. This bill would set forth the scope of the comprehensive assessment, which would include certain specified information, including a brief description of the beneficiaries of the tax expenditure, and would require the board to post the comprehensive assessment on its internet website after receipt. The bill would require the board to make recommendations to the Legislature regarding the major tax expenditures, and to provide a report to the Legislature that compiles all of its recommendations regarding those tax expenditures, after a vote of the members of the board, by January 1, 2022, as specified. The bill would also require the board to submit the report to the Senate Committee on Budget and Fiscal Review, the Senate Committee on Governance and Finance, the Assembly Committee on Budget, and the Assembly Committee on Revenue and Taxation, and post it on its internet website. The bill would require the Senate Committee on Governance and Finance and the Assembly Committee on Revenue and Taxation, after receipt of the report by the Legislature, to hold a joint public hearing on the report by August 15 of the second year of the legislative session.

Bill Text

Action History

  1. Veto sustained.

  2. Stricken from file.

  3. In Senate. Consideration of Governor's veto pending.

  4. Vetoed by the Governor.

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

  6. Assembly amendments concurred in. (Ayes 28. Noes 10. Page 2851.) Ordered to engrossing and enrolling.

  7. In Senate. Concurrence in Assembly amendments pending.

  8. Read third time. Passed. (Ayes 53. Noes 21. Page 3313.) Ordered to the Senate.

  9. Read second time. Ordered to third reading.

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

  11. From committee: Do pass as amended. (Ayes 13. Noes 5.) (August 30).

  12. August 21 set for first hearing. Placed on APPR. suspense file.

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

  14. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 8).

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

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

  17. Read third time. Passed. (Ayes 27. Noes 9. Page 1322.) Ordered to the Assembly.

  18. Read second time. Ordered to third reading.

  19. From committee: Do pass. (Ayes 4. Noes 2. Page 1100.) (May 16).

  20. Set for hearing May 16.

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

  22. Set for hearing May 13.

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

  24. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 903.) (May 1).

  25. Set for hearing May 1.

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

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

  28. Re-referred to Com. on GOV. & F.

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

  30. Referred to Com. on RLS.

  31. From printer. May be acted upon on or after March 24.

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

Sponsors

  • Jackson · Primary
  • Skinner · Cosponsor
  • Bonta · Cosponsor
  • McCarty · Cosponsor
  • Medina · Cosponsor
  • Mullin · Cosponsor
  • Quirk · Cosponsor
  • Ting · Cosponsor
  • Buffy Wicks · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 8 co-sponsors · 113 not signed on · 11 voted No

Sponsors (1)

  • Jackson

Co-sponsors (8)

  • Skinner
  • Bonta
  • McCarty
  • Medina
  • Mullin
  • Quirk
  • Ting
  • Wicks, Buffy Democratic

Not signed on (113)

113 members have not signed on to this bill.

Show all 113 →

"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 SB468 Jackson et al. Concurrence

Passed 28 Yea · 10 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 19602
Democratic 9100
Republican 0300
Total 281002
% of votes cast 70%25%0%5%
How each member voted (40)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Beall — Yea
Atkins — Yea
Hill — Yea
Roth — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Skinner — Yea
Allen — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Glazer — Yea
Pan — Yea
Bates — Nay
Morrell — Nay
Nielsen — Nay
Wilk — Nay
Chang — Nay
Borgeas — Not Voting
Moorlach — Not Voting
Mark Stone — Nay
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Nay
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 Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Nay
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

SB 468 Jackson Senate Third Reading By Mullin

Passed 53 Yea · 21 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 341602
Democratic 19003
Republican 0500
Total 532105
% of votes cast 67%27%0%6%
How each member voted (79)
Member Party Vote
Cooley — Yea
Smith — Yea
Gonzalez — Yea
Chau — Yea
Gloria — Yea
Bloom — Yea
Rodriguez — Yea
Santiago — Yea
Chiu — Yea
Holden — Yea
Eggman — Yea
Maienschein — Yea
Jones-Sawyer — Yea
Quirk — Yea
Mullin — Yea
Friedman — Yea
Ting — Yea
Kamlager-Dove — Yea
Levine — Yea
McCarty — Yea
Low — Yea
Nazarian — Yea
Burke — Yea
Wood — Yea
Medina — Yea
Rendon — Yea
Chu — Yea
O'Donnell — Yea
Weber — Yea
Salas — Nay
Fong — Nay
Brough — Nay
Kiley — Nay
Mayes — Nay
Mathis — Nay
Frazier — Nay
Bigelow — Nay
Cunningham — Nay
Diep — Nay
Voepel — Nay
Obernolte — Nay
Daly — Nay
Melendez — Nay
Waldron — Nay
Cooper — Not Voting
Gray — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Nay
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Not Voting
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 Not Voting
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 Not Voting
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Nay
Choi, Steven S. Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Nay

Official roll call →

Do pass as amended.

Passed 13 Yea · 5 Nay
Party YeaNayPresentNot Voting
Democratic 5000
Unaffiliated 8500
Total 13500
% of votes cast 72%28%0%0%
How each member voted (18)
Member Party Vote
Bloom — Yea
Maienschein — Yea
Eggman — Yea
Gonzalez — Yea
Quirk — Yea
Chau — Yea
Fong — Nay
Obernolte — Nay
Brough — Nay
Bigelow — Nay
Diep — Nay
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 as amended and be re-referred to the Committee on [Appropriations]

Passed 7 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 6004
Democratic 1000
Total 7004
% of votes cast 64%0%0%36%
How each member voted (11)
Member Party Vote
Burke — Yea
Mullin — Yea
Ting — Yea
Chu — Yea
McCarty — Yea
Quirk — Yea
Mayes — Not Voting
Gray — Not Voting
Melendez — Not Voting
Brough — Not Voting
Petrie-Norris, Cottie Democratic Yea

Official roll call →

3rd Reading

Passed 27 Yea · 9 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 18702
Democratic 9000
Republican 0200
Total 27902
% of votes cast 71%24%0%5%
How each member voted (38)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Beall — Yea
Atkins — Yea
Moorlach — Not Voting
Hill — Yea
Roth — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Skinner — Yea
Allen — Yea
Hertzberg — Yea
Portantino — Yea
Glazer — Yea
Pan — Yea
Borgeas — Nay
Bates — Nay
Morrell — Nay
Nielsen — Nay
Wilk — Nay
Chang — Nay
Galgiani — Not Voting
Mark Stone — Nay
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 Nay
Jones, Brian W. Republican Nay

Official roll call →

Do pass

Passed 4 Yea · 2 Nay
Party YeaNayPresentNot Voting
Unaffiliated 4100
Republican 0100
Total 4200
% of votes cast 67%33%0%0%
How each member voted (6)
Member Party Vote
Hill — Yea
Bradford — Yea
Portantino — Yea
Wieckowski — Yea
Bates — Nay
Jones, Brian W. Republican Nay

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
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Frequently asked questions

What does SB 468 do?
Existing law, including, but not limited to, property tax law, the Sales and Use Tax Law, the Personal Income Tax Law, the Corporation Tax Law, the Motor Vehicle Fuel Tax Law, the law governing the taxation of insurers, the Use Fuel Tax Law, and the Diesel Fuel Tax Law provide for tax expenditures, including exemptions, deductions, exclusions, and credits against the taxes imposed by those laws. This bill would establish in state government the California Tax Expenditure Review Board as an independent advisory body to comprehensively assess major tax expenditures, as defined, and make recommendations to the Legislature. The bill would require the board to be composed of 5 members, as specified, who would serve without compensation. This bill would request the University of California, through a new or existing research center, to perform a comprehensive assessment of the major tax expenditures and to present a comprehensive, peer-reviewed assessment to the board by July 1, 2021, at a public hearing of the board. The bill, to the extent that the University of California needs access to taxpayer data and information, would require the Franchise Tax Board or the California Department of Tax and Fee Administration to ensure relevant taxpayer data is made available and ensure appropriate levels of data security and protections are in place for transferred and sensitive data. This bill would set forth the scope of the comprehensive assessment, which would include certain specified information, including a brief description of the beneficiaries of the tax expenditure, and would require the board to post the comprehensive assessment on its internet website after receipt. The bill would require the board to make recommendations to the Legislature regarding the major tax expenditures, and to provide a report to the Legislature that compiles all of its recommendations regarding those tax expenditures, after a vote of the members of the board, by January 1, 2022, as specified. The bill would also require the board to submit the report to the Senate Committee on Budget and Fiscal Review, the Senate Committee on Governance and Finance, the Assembly Committee on Budget, and the Assembly Committee on Revenue and Taxation, and post it on its internet website. The bill would require the Senate Committee on Governance and Finance and the Assembly Committee on Revenue and Taxation, after receipt of the report by the Legislature, to hold a joint public hearing on the report by August 15 of the second year of the legislative session.
Who sponsors SB 468?
SB 468 is sponsored by Jackson, Skinner, Bonta, McCarty, Medina, Mullin, Quirk, Ting, and Wicks, Buffy (Democratic).
What is the current status of SB 468?
This bill died with 2019-2020 Regular Session. It reached “To Executive” 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 468?
Track SB 468 free on One Click Politics — get push/email alerts when it moves.

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