California 2021-2022 Regular Session Status: Enacted Bipartisan · 32 D · 8 R cosponsors

AB 80 — Taxation: Coronavirus Aid, Relief, and Economic Security Act: Federal Consolidated Appropriations Act, 2021.

Last action — Chaptered by Secretary of State - Chapter 17, Statutes of 2021.

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

This bill has been enacted into law. Introduced December 07, 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.

  • 77 sponsors

    1 primary, 76 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (32 D · 8 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 6 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 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. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would exclude, for taxable years beginning on or after January 1, 2019, from gross income any advance grant amount, as defined, issued pursuant to specified provisions of the CARES Act or the Consolidated Appropriations Act, 2021, and covered loan amounts forgiven pursuant to the Consolidated Appropriations Act, 2021. This bill would adopt, except as provided, the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in modified conformity with the federal CARES Act and its subsequent amendments. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 17, Statutes of 2021.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4:30 p.m.

  4. Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 1180.).

  5. Assembly Rule 63 suspended. (Page 1176.)

  6. From committee: That the Senate amendments be concurred in. (Ayes 9. Noes 0.) (April 26).

  7. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

  8. In Assembly. Concurrence in Senate amendments pending. May be considered on or after April 21 pursuant to Assembly Rule 77.

  9. Read third time. Urgency clause adopted. Passed. Ordered to the Assembly.

  10. Ordered to third reading.

  11. Withdrawn from committee.

  12. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  13. In committee: Hearing postponed by committee.

  14. In committee: Hearing postponed by committee.

  15. In committee: Hearing postponed by committee.

  16. In committee: Hearing postponed by committee.

  17. Re-referred to Com. on B. & F.R.

  18. Read second time. Ordered to third reading.

  19. Measure version as amended on February 17 corrected.

  20. From committee: Do pass. (Ayes 17. Noes 0.) (February 18).

  21. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  22. Joint Rule 62(a), file notice suspended.

  23. Re-referred to Com. on B. & F.R.

  24. Read second time. Ordered to third reading.

  25. From committee: Do pass. (Ayes 11. Noes 0.) (January 26).

  26. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.

  27. Referred to Com. on B. & F.R.

  28. In Senate. Read first time. To Com. on RLS. for assignment.

  29. Read third time. Passed. Ordered to the Senate. (Ayes 48. Noes 13. Page 160.)

  30. Read second time. Ordered to third reading.

  31. (Ayes 46. Noes 13. Page 108.)

  32. Ordered to second reading.

  33. Without reference to committee.

  34. From printer. May be heard in committee January 7.

  35. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 76 co-sponsors · 45 not signed on · 1 voted No

Sponsors (1)

  • Burke

Co-sponsors (76)

Not signed on (45)

45 members have not signed on to this bill.

Show all 45 →

"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

With recommendation: That Senate amendments be concurred in.

Passed 9 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 3000
Republican 1000
Total 9002
% of votes cast 82%0%0%18%
How each member voted (11)
Member Party Vote
Mullin — Yea
Quirk — Yea
Burke — Yea
Levine — Yea
Gray — Not Voting
Mayes — Not Voting
Luz Rivas — Yea
Grayson, Timothy S. Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Yea

Official roll call →

AB 80 BURKE Concurrence in Senate Amendments

Passed 75 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Democratic 26001
Unaffiliated 39002
Republican 10000
Total 75003
% of votes cast 96%0%0%4%
How each member voted (78)
Member Party Vote
Bloom — Yea
Friedman — Yea
Voepel — Yea
Cooley — Yea
Bigelow — Yea
Chiu — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Salas — Yea
Jones-Sawyer — Yea
Santiago — Yea
Maienschein — Yea
Rodriguez — Yea
Quirk — Yea
Kiley — Yea
Nazarian — Yea
Wood — Yea
Ting — Yea
Low — Yea
Frazier — Yea
Levine — Yea
O'Donnell — Yea
Waldron — Yea
Daly — Yea
McCarty — Yea
Medina — Yea
Gray — Yea
Smith — Yea
Burke — Yea
Cunningham — Yea
Cooper — Yea
Chau — Yea
Mayes — Not Voting
Mathis — Not Voting
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
Calderon, Lisa Democratic Yea
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Not Voting
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
Weber Pierson, M.D., Akilah 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 AB80 Burke et al. By Skinner Urgency Clause

Passed 37 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 22001
Democratic 11002
Republican 4000
Total 37003
% of votes cast 93%0%0%8%
How each member voted (40)
Member Party Vote
Melendez — Yea
Pan — Yea
Eggman — Yea
Leyva — Yea
Kamlager — Yea
Bates — Yea
Bradford — Yea
Hueso — Yea
Skinner — Yea
Newman — Yea
Borgeas — Yea
Wieckowski — Yea
Atkins — Yea
Roth — Yea
Dodd — Yea
Glazer — Yea
Gonzalez — Yea
Wilk — Yea
Rubio — Yea
Min — Yea
Portantino — Yea
Hertzberg — Yea
Nielsen — 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 Yea
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 Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass

Passed 17 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 6000
Unaffiliated 8001
Republican 3000
Total 17001
% of votes cast 94%0%0%6%
How each member voted (18)
Member Party Vote
Roth — Yea
Eggman — Yea
Min — Yea
Nielsen — Yea
Melendez — Yea
Newman — Yea
Skinner — Yea
Pan — Yea
Wieckowski — Not Voting
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Laird, John Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass

Passed 11 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 6004
Democratic 5001
Republican 0002
Total 11007
% of votes cast 61%0%0%39%
How each member voted (18)
Member Party Vote
Bradford — Yea
Newman — Yea
Skinner — Yea
Wieckowski — Yea
Wilk — Not Voting
Nielsen — Not Voting
Melendez — Not Voting
Pan — Not Voting
Eggman — Yea
Min — Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Laird, John Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Not Voting
Dahle, Megan Republican Not Voting
Ochoa Bogh, Rosilicie Republican Not Voting

Official roll call →

AB 80 Ting Assembly Third Reading

Passed 48 Yea · 13 Nay · 19 Other
Party YeaNayPresentNot Voting
Democratic 22104
Unaffiliated 267010
Republican 0505
Total 4813019
% of votes cast 60%16%0%24%
How each member voted (80)
Member Party Vote
Bloom — Yea
Friedman — Yea
Cooley — Yea
Chiu — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Jones-Sawyer — Yea
Santiago — Yea
Maienschein — Yea
Rodriguez — Yea
Ting — Yea
Low — Yea
O'Donnell — Yea
Levine — Yea
Daly — Yea
McCarty — Yea
Medina — Yea
Burke — Yea
Cooper — Yea
Chau — Yea
Smith — Nay
Voepel — Nay
Waldron — Nay
Cunningham — Nay
Kiley — Nay
Mayes — Nay
Bigelow — Nay
Mathis — Not Voting
Weber — Not Voting
Salas — Not Voting
Quirk — Not Voting
Wood — Not Voting
Nazarian — Not Voting
Frazier — Not Voting
Kamlager — Not Voting
Gray — Not Voting
Cristina Garcia — Not Voting
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 Not Voting
Fong, Mike Democratic Nay
Gabriel, Jesse Democratic Not Voting
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 Not Voting
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 Not Voting
Chen, Phillip Republican Not Voting
Choi, Steven S. Republican Nay
Dahle, Megan Republican Nay
Davies, Laurie Republican Nay
Flora, Heath Republican Nay
Gallagher, James Republican Nay
Lackey, Tom Republican Not Voting
Patterson, Joe Republican Not Voting
Seyarto, Kelly Republican Not Voting
Valladares, Suzette Martinez Republican Not Voting

Official roll call →

Subjects

taxation
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 AB 80 do?
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. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. Existing federal law, the Consolidated Appropriations Act, 2021, prohibits reductions in tax deductions, denials of basis adjustments, and reductions in tax attributes for federal income tax purposes based on the exclusion from gross income provided in the federal CARES Act and its subsequent amendments. This bill would exclude, for taxable years beginning on or after January 1, 2019, from gross income any advance grant amount, as defined, issued pursuant to specified provisions of the CARES Act or the Consolidated Appropriations Act, 2021, and covered loan amounts forgiven pursuant to the Consolidated Appropriations Act, 2021. This bill would adopt, except as provided, the provisions of the Consolidated Appropriations Act, 2021, prohibiting any reduction in tax deductions, denials of basis adjustments, and reductions in tax attributes based on the exclusion from gross income provided for any loan amount forgiven in modified conformity with the federal CARES Act and its subsequent amendments. This bill would provide findings to comply with the additional information requirement for any bill authorizing a new tax expenditure. This bill would also make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors AB 80?
AB 80 is sponsored by Allen, Benjamin (Democratic), Burke, Rendon, Aguiar-Curry, Cecilia M. (Democratic), Cooper, Cunningham, Low, Quirk, Villapudua, Reyes, Eloise Gómez (Democratic), Rubio, Blanca E. (Democratic), Cooley, Cervantes, Sabrina (Democratic), Petrie-Norris, Cottie (Democratic), Gipson, Mike A. (Democratic), Calderon, Lisa (Democratic), Santiago, Kalra, Ash (Democratic), Irwin, Jacqui (Democratic), O'Donnell, Rivas, Robert (Democratic), Quirk-Silva, Sharon (Democratic), Friedman, Boerner, Tasha (Democratic), Flora, Heath (Republican), Wood, Bloom, Chiu, Salas, Mathis, Kiley, Valladares, Suzette Martinez (Republican), Davies, Laurie (Republican), Voepel, Maienschein, Choi, Steven S. (Republican), Lackey, Tom (Republican), Grayson, Timothy S. (Democratic), Mullin, Gallagher, James (Republican), Gabriel, Jesse (Democratic), Waldron, Atkins, Durazo, Maria Elena (Democratic), Eggman, Glazer, Hertzberg, Hueso, Hurtado, Melissa (Democratic), Laird, John (Democratic), Leyva, Limón, Monique (Democratic), McGuire, Mike (Democratic), Min, Newman, Pan, Portantino, Archuleta, Bob (Democratic), Bradford, Caballero, Anna M. (Democratic), Cortese, Dave (Democratic), Dodd, Roth, Wiener, Scott D. (Democratic), Skinner, Stern, Henry I. (Democratic), Wieckowski, Nguyen, Stephanie (Democratic), Fong, Mike (Democratic), Bonta, Mia (Democratic), Gonzalez, Jeff (Republican), Garcia, Robert (Democratic), Carrillo, Juan (Democratic), and Mark Stone.
What is the current status of AB 80?
This bill has been enacted into law. Introduced December 07, 2020. Enacted.
Where can I track AB 80?
Track AB 80 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 80

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.

Find my representatives → Run a campaign

Stay ahead of AB 80

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →