California 2009-2010, 1st Special Session Status: To Executive

AB 12 — Tax: withholding on payments for goods and services.

Last action — Vetoed by Governor.

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

This bill died with 2009-2010, 1st Special 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 requires every employer who pays wages to an employee for services performed in this state to withhold from those wages, except as provided, specified income taxes, and authorizes the Franchise Tax Board to impose specified requirements for withholding of those taxes. This bill would modify existing law to extend that withholding requirement to payments made to a private entity or person pursuant to a contract for goods or services, as provided. This bill would specify that the withholding rate applicable to those payments would be 3%, and would exempt from the withholding requirement, among other payments, the first $600 of a payment for goods or services made to the contracting party in a calendar year. This bill would allow the Franchise Tax Board to have access to the information filed with the Employment Development Department, and would require the department to create and publish forms for reporting and remitting payments made pursuant to a contract for goods or services, as specified. This bill would establish a new crime with respect to the failure to withhold taxes, and thus would create 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. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.

Bill Text

Action History

  1. Vetoed by Governor.

  2. Enrolled and to the Governor at 2:25 p.m.

  3. Senate amendments concurred in. To enrollment. (Ayes 47. Noes 28. Page 49.)

  4. In Assembly. Concurrence in Senate amendments pending.

  5. Read third time, passed, and to Assembly. (Ayes 23. Noes 14. Page 27.)

  6. (Ayes 26. Noes 11. Page 23.)

  7. Senate Rule 29.3 suspended.

  8. Read third time, amended, and returned to third reading. (Page 23.).

  9. Ordered to third reading.

  10. Read second time.

  11. Withdrawn from committee.

  12. From printer.

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

  14. Read third time, passed, and to Senate. (Ayes 74. Noes 1. Page 17.)

  15. Read second time.

  16. Art. IV, Sec. 8(b) of the Constitution suspended. (Ayes 75. Noes 0. Page 8.)

  17. Read first time. To print.

Sponsors

  • Evans · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 2 voted No

Sponsors (1)

  • Evans

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

Assembly 3rd Reading AB12 Evans Ducheny

Passed 24 Yea · 14 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 211302
Democratic 3000
Republican 0100
Total 241402
% of votes cast 60%35%0%5%
How each member voted (40)
Member Party Vote
Cedillo — Yea
Wyland — Not Voting
Corbett — Yea
Correa — Nay
Cox — Nay
DeSaulnier — Yea
Denham — Nay
Florez — Yea
Yee — Yea
Hancock — Yea
Cogdill — Nay
Leno — Yea
McLeod — Yea
Negrete — Yea
Oropeza — Yea
Benoit — Nay
Ducheny — Yea
Wiggins — Yea
Wolk — Yea
Wright — Yea
Runner — Not Voting
Huff — Nay
Dutton — Nay
Maldonado — Nay
Walters — Nay
Aanestad — Nay
Alquist — Yea
Ashburn — Nay
Harman — Nay
Hollingsworth — Nay
Kehoe — Yea
Liu — Yea
Pavley — Yea
Romero — Yea
Simitian — Yea
Steinberg — Yea
Calderon, Lisa Democratic Yea
Lowenthal, Josh Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

AB 12 EVANS Concurrence in Senate Amendments First Extraordinary Session

Passed 54 Yea · 33 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 483105
Democratic 5000
Republican 1200
Total 543305
% of votes cast 59%36%0%5%
How each member voted (92)
Member Party Vote
Emmerson — Nay
Coto — Yea
Eng — Yea
Evans — Yea
Davis — Yea
DeVore — Nay
Galgiani — Yea
Hagman — Nay
Feuer — Yea
Carter — Yea
Chesbro — Yea
Charles — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Blumenfield — Yea
Yamada — Yea
Bonnie — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Conway — Nay
Cook — Not Voting
Bill — Nay
Berryhill — Nay
Tom — Nay
Berryhill — Nay
Fuentes — Yea
Fuller — Nay
Furutani — Yea
Gaines — Nay
V. — Nay
Manuel — Nay
Perez — Nay
Audra — Nay
Garrick — Nay
Gilmore — Nay
Hall — Yea
Fletcher — Not Voting
Anderson — Nay
Blakeslee — Nay
Duvall — Nay
Hayashi — Yea
Hill — Yea
Huber — Not Voting
Jeffries — Nay
Knight — Nay
Lieu — Yea
Mendoza — Yea
Miller — Nay
Monning — Yea
Nava — Yea
Nielsen — Nay
Ruskin — Yea
Silva — Nay
Smyth — Nay
Solorio — Yea
Torlakson — Yea
Torres — Yea
Tran — Nay
Villines — Nay
Adams — Nay
Ammiano — Yea
Bass — Yea
Beall — Yea
Block — Not Voting
Brownley — Yea
Buchanan — Not Voting
Harkey — Nay
Hernandez — Yea
Huffman — Yea
Krekorian — Yea
Logue — Nay
Ma — Yea
Nestande — Nay
Price — Yea
Skinner — Yea
Swanson — Yea
Torrico — Yea
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Nay
Strickland, Tony Republican Nay

Official roll call →

AB 12 EVANS Assembly Third Reading First Extraordinary Session

Passed 86 Yea · 1 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 78105
Democratic 5000
Republican 3000
Total 86105
% of votes cast 93%1%0%5%
How each member voted (92)
Member Party Vote
Emmerson — Yea
Evans — Yea
DeVore — Yea
Yamada — Yea
Fuller — Yea
Garrick — Yea
Hall — Yea
Bill — Yea
Berryhill — Yea
Tom — Yea
Berryhill — Yea
Ammiano — Yea
Beall — Yea
Eng — Yea
Feuer — Yea
Fuentes — Yea
Charles — Yea
Furutani — Yea
Galgiani — Yea
Gilmore — Yea
Hagman — Yea
Harkey — Yea
Hernandez — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Huber — Yea
Huffman — Yea
Fletcher — Yea
Gaines — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
Carter — Yea
Chesbro — Yea
Conway — Yea
Cook — Yea
Coto — Yea
Davis — Yea
Duvall — Yea
Knight — Yea
Krekorian — Yea
Logue — Yea
Mendoza — Yea
Miller — Yea
Monning — Yea
Nestande — Yea
Price — Yea
Ruskin — Yea
Skinner — Yea
Smyth — Yea
Swanson — Yea
Torlakson — Yea
Anderson — Nay
Torres — Not Voting
Villines — Not Voting
Adams — Yea
Bass — Yea
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Not Voting
Hill — Yea
Jeffries — Yea
Lieu — Yea
Ma — Yea
Nava — Yea
Nielsen — Not Voting
Silva — Yea
Solorio — Yea
Torrico — Yea
Tran — Not Voting
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

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 12 do?
Existing law requires every employer who pays wages to an employee for services performed in this state to withhold from those wages, except as provided, specified income taxes, and authorizes the Franchise Tax Board to impose specified requirements for withholding of those taxes. This bill would modify existing law to extend that withholding requirement to payments made to a private entity or person pursuant to a contract for goods or services, as provided. This bill would specify that the withholding rate applicable to those payments would be 3%, and would exempt from the withholding requirement, among other payments, the first $600 of a payment for goods or services made to the contracting party in a calendar year. This bill would allow the Franchise Tax Board to have access to the information filed with the Employment Development Department, and would require the department to create and publish forms for reporting and remitting payments made pursuant to a contract for goods or services, as specified. This bill would establish a new crime with respect to the failure to withhold taxes, and thus would create 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. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.
Who sponsors AB 12?
AB 12 is sponsored by Evans.
What is the current status of AB 12?
This bill died with 2009-2010, 1st Special 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 AB 12?
Track AB 12 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 12

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 12

Last checked for changes 3 months ago · updated continuously

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

Track this bill →