AB 978 — Personal income taxes: credit for taxes paid.
Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
No card. One bill, free forever — alerts when it moves.
-
✓Introduced
-
2In Committee
-
3Passed Assembly
-
4Passed Senate
-
5To Executive
-
6Enacted
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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 allows a credit against the net tax imposed by that law to residents for net income taxes paid to another state on income derived from sources within that state. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would provide that the determination of whether taxes paid to another state are net income taxes shall be determined by reference to the actual method used, as defined, to calculate the taxes paid by the taxpayer and without regard to other methods allowed by the other state. The bill would require the Franchise Tax Board to provide the Legislature with a biannual report regarding the credit, as provided. This bill would take effect immediately as a tax levy.
Bill Text
- Amended 04/22/19 - Amended Assembly Current pdf April 22, 2019
- Introduced 02/21/19 - Introduced pdf February 21, 2019
- AB978 View text html
Action History
-
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
-
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
-
In committee: Hearing for testimony only.
-
Re-referred to Com. on REV. & TAX.
-
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
-
In committee: Set, first hearing. Hearing canceled at the request of author.
-
Referred to Com. on REV. & TAX.
-
From printer. May be heard in committee March 24.
-
Read first time. To print.
Sponsors
- Cottie Petrie-Norris · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Petrie-Norris, Cottie Democratic
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.
Subjects
Frequently asked questions
- What does AB 978 do?
- The Personal Income Tax Law allows a credit against the net tax imposed by that law to residents for net income taxes paid to another state on income derived from sources within that state. This bill, for taxable years beginning on or after January 1, 2020, and before January 1, 2025, would provide that the determination of whether taxes paid to another state are net income taxes shall be determined by reference to the actual method used, as defined, to calculate the taxes paid by the taxpayer and without regard to other methods allowed by the other state. The bill would require the Franchise Tax Board to provide the Legislature with a biannual report regarding the credit, as provided. This bill would take effect immediately as a tax levy.
- Who sponsors AB 978?
- AB 978 is sponsored by Petrie-Norris, Cottie (Democratic).
- What is the current status of AB 978?
- 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 AB 978?
- Track AB 978 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on AB 978
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of AB 978
Last checked for changes 3 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →