California 2021-2022 Regular Session Status: Enacted Bipartisan · 34 D · 9 R cosponsors

SB 87 — California Small Business COVID-19 Relief Grant Program: income tax: gross income: exclusion: small business grants.

Last action — Chaptered by Secretary of State. Chapter 7, Statutes of 2021.

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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 December 16, 2020. Enacted.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 94 sponsors

    1 primary, 93 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (34 D · 9 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 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

(1) Existing law establishes the Office of Small Business Advocate (CalOSBA) within the Governor's Office of Business and Economic Development, also known as GO-Biz, to advocate for causes of small business and to provide small businesses with the information they need to survive in the marketplace. Existing law prescribes the duties and functions of the Small Business Advocate, who is also the Director of the Office of Small Business Advocate. This bill would establish the California Small Business COVID-19 Relief Grant Program within CalOSBA to assist qualified small businesses affected by COVID-19 through administration of grants. The bill would require CalOSBA to provide grants to qualified small businesses, as defined, in accordance with specified criteria, including geographic distribution based on COVID-19 restrictions, industry sectors most impacted by the pandemic, and underserved small businesses. The bill would repeal these provisions on January 1, 2024. This bill would appropriate $2,075,000,000 from the General Fund to the Golden State Stimulus Emergency Fund to be transferred to the Office of Small Business Advocate for purposes of the program, and would allocate $50,000,000 of those funds for eligible nonprofit cultural institutions, as defined. (2) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income specified grant allocations, including grant allocations received by a taxpayer pursuant to a grant program funded by Executive Order No. 20/21-182 and pursuant to the California Small Business COVID-19 Relief Grant Program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary and appropriate to implement the exclusions, and would provide the Administrative Procedure Act does not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to the exclusions. The bill would also authorize the board to include in audits the grants that are excluded from gross income by the bill's provisions. The bill would set forth procedures for recapturing grant amounts if CalOSBA determines that the grantee has failed to meet the criteria for a qualified small business. (3) This bill would also make findings and declarations related to a gift of public funds. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 7, Statutes of 2021.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 5:30 p.m.

  4. Assembly amendments concurred in. (Ayes 38. Noes 0. Page 306.) Ordered to engrossing and enrolling.

  5. In Senate. Concurrence in Assembly amendments pending.

  6. Read third time. Passed. (Ayes 77. Noes 0. Page 436.) Ordered to the Senate.

  7. Ordered to third reading.

  8. Withdrawn from committee.

  9. Assembly Rule 96 and 63 suspended.

  10. Coauthors revised.

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

  12. Joint Rule 62(a) suspended. (Ayes 54. Noes 15. Page 328.)

  13. Referred to Com. on BUDGET.

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

  15. Read third time. Passed. (Ayes 22. Noes 2. Page 89.) Ordered to the Assembly.

  16. Read second time. Ordered to third reading.

  17. Ordered to second reading.

  18. Withdrawn from committee. (Ayes 22. Noes 8. Page 76.)

  19. Read first time.

  20. From printer. May be acted upon on or after January 16.

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

Sponsors

Sponsorship breakdown

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1 sponsors · 93 co-sponsors · 28 not signed on

Sponsors (1)

Co-sponsors (93)

Not signed on (28)

28 members have not signed on to this bill.

Show all 28 →

"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 SB87 Caballero et al. Concurrence

Passed 38 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 12001
Unaffiliated 22000
Republican 4000
Total 38001
% of votes cast 97%0%0%3%
How each member voted (39)
Member Party Vote
Leyva — Yea
Borgeas — Yea
Bates — Yea
Roth — Yea
Skinner — Yea
Wieckowski — Yea
Atkins — Yea
Portantino — Yea
Glazer — Yea
Nielsen — Yea
Wilk — Yea
Dodd — Yea
Rubio — Yea
Bradford — Yea
Min — Yea
Melendez — Yea
Eggman — Yea
Hertzberg — Yea
Pan — Yea
Hueso — Yea
Newman — Yea
Gonzalez — Yea
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Not Voting
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

SB 87 Caballero Senate Third Reading By TING

Passed 77 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 27000
Unaffiliated 40002
Republican 10000
Total 77002
% of votes cast 97%0%0%3%
How each member voted (79)
Member Party Vote
Bloom — Yea
Bigelow — Yea
Chiu — Yea
Rendon — Yea
Villapudua — Yea
Salas — Yea
Quirk — Yea
Low — Yea
Levine — Yea
Kamlager — Yea
Daly — Yea
Gray — Yea
Burke — Yea
Mathis — Yea
Santiago — Yea
Mayes — Yea
Chau — Yea
Frazier — Not Voting
Kiley — Not Voting
Mullin — Yea
Holden — Yea
Jones-Sawyer — Yea
Wood — Yea
Smith — Yea
Cunningham — Yea
Cooper — Yea
Voepel — Yea
Cooley — Yea
Maienschein — Yea
Rodriguez — Yea
Nazarian — Yea
Ting — Yea
O'Donnell — Yea
Waldron — Yea
Medina — Yea
McCarty — Yea
Friedman — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Lorena Gonzalez — Yea
Luz Rivas — Yea
Mark Stone — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie 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
Ward, Christopher M. Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Davies, Laurie Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea
Seyarto, Kelly Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

3rd Reading

Passed 22 Yea · 2 Nay · 15 Other
Party YeaNayPresentNot Voting
Democratic 10003
Unaffiliated 12208
Republican 0004
Total 222015
% of votes cast 56%5%0%38%
How each member voted (39)
Member Party Vote
Leyva — Yea
Roth — Yea
Wieckowski — Yea
Atkins — Yea
Portantino — Yea
Dodd — Yea
Rubio — Yea
Bradford — Yea
Eggman — Yea
Hertzberg — Yea
Pan — Yea
Newman — Yea
Wilk — Nay
Nielsen — Nay
Hueso — Not Voting
Glazer — Not Voting
Borgeas — Not Voting
Gonzalez — Not Voting
Bates — Not Voting
Skinner — Not Voting
Min — Not Voting
Melendez — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Not Voting
Laird, John Democratic Yea
Limón, Monique Democratic Not Voting
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Not Voting
Grove, Shannon Republican Not Voting
Jones, Brian W. Republican Not Voting
Ochoa Bogh, Rosilicie Republican Not Voting

Official roll call →

Subjects

public-safety taxation labor
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Frequently asked questions

What does SB 87 do?
(1) Existing law establishes the Office of Small Business Advocate (CalOSBA) within the Governor's Office of Business and Economic Development, also known as GO-Biz, to advocate for causes of small business and to provide small businesses with the information they need to survive in the marketplace. Existing law prescribes the duties and functions of the Small Business Advocate, who is also the Director of the Office of Small Business Advocate. This bill would establish the California Small Business COVID-19 Relief Grant Program within CalOSBA to assist qualified small businesses affected by COVID-19 through administration of grants. The bill would require CalOSBA to provide grants to qualified small businesses, as defined, in accordance with specified criteria, including geographic distribution based on COVID-19 restrictions, industry sectors most impacted by the pandemic, and underserved small businesses. The bill would repeal these provisions on January 1, 2024. This bill would appropriate $2,075,000,000 from the General Fund to the Golden State Stimulus Emergency Fund to be transferred to the Office of Small Business Advocate for purposes of the program, and would allocate $50,000,000 of those funds for eligible nonprofit cultural institutions, as defined. (2) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would exclude, for taxable years beginning on or after January 1, 2020, and before January 1, 2030, from gross income specified grant allocations, including grant allocations received by a taxpayer pursuant to a grant program funded by Executive Order No. 20/21-182 and pursuant to the California Small Business COVID-19 Relief Grant Program. The bill would authorize the Franchise Tax Board to adopt regulations that are necessary and appropriate to implement the exclusions, and would provide the Administrative Procedure Act does not apply to any regulation, standard, criterion, procedure, determination, rule, notice, guideline, or any other guidance established or issued by the board pursuant to the exclusions. The bill would also authorize the board to include in audits the grants that are excluded from gross income by the bill's provisions. The bill would set forth procedures for recapturing grant amounts if CalOSBA determines that the grantee has failed to meet the criteria for a qualified small business. (3) This bill would also make findings and declarations related to a gift of public funds. (4) This bill would declare that it is to take effect immediately as a bill providing for appropriations related to the Budget Bill.
Who sponsors SB 87?
SB 87 is sponsored by Allen, Benjamin (Democratic), Caballero, Anna M. (Democratic), Min, Dodd, Durazo, Maria Elena (Democratic), Eggman, Glazer, Grove, Shannon (Republican), Hertzberg, Hueso, Hurtado, Melissa (Democratic), Jones, Brian W. (Republican), Laird, John (Democratic), Leyva, Limón, Monique (Democratic), McGuire, Mike (Democratic), Melendez, Newman, Nielsen, Ochoa Bogh, Rosilicie (Republican), Pan, Portantino, Roth, Aguiar-Curry, Cecilia M. (Democratic), Bauer-Kahan, Rebecca (Democratic), Bennett, Steve (Democratic), Berman, Marc (Democratic), Bloom, Boerner, Tasha (Democratic), Bonta, Calderon, Lisa (Democratic), Cervantes, Sabrina (Democratic), Levine, Low, Skinner, Stern, Henry I. (Democratic), Umberg, Thomas J. (Democratic), Wieckowski, Wiener, Scott D. (Democratic), Wilk, Chau, Chiu, Choi, Steven S. (Republican), Cooley, Cooper, Cunningham, Davies, Laurie (Republican), Friedman, Gabriel, Jesse (Democratic), Gallagher, James (Republican), Gipson, Mike A. (Democratic), Grayson, Timothy S. (Democratic), Holden, Kalra, Ash (Democratic), Kamlager, Lackey, Tom (Republican), Archuleta, Bob (Democratic), Atkins, Bates, Becker, Josh (Democratic), Borgeas, Bradford, Cortese, Dave (Democratic), Rubio, Blanca E. (Democratic), Salas, Santiago, Ting, Valladares, Suzette Martinez (Republican), Villapudua, Voepel, Waldron, Wicks, Buffy (Democratic), Maienschein, Mathis, Mayes, McCarty, Muratsuchi, Al (Democratic), Nazarian, Petrie-Norris, Cottie (Democratic), Quirk, Quirk-Silva, Sharon (Democratic), Rendon, Reyes, Eloise Gómez (Democratic), Rivas, Robert (Democratic), Gonzalez, Lena A. (Democratic), Dahle, Megan (Republican), Rubio, Susan (Democratic), Luz Rivas, Jim Patterson, Eduardo Garcia, Cristina Garcia, Vince Fong, and Wendy Carrillo.
What is the current status of SB 87?
This bill has been enacted into law. Introduced December 16, 2020. Enacted.
Where can I track SB 87?
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