California 2015-2016 Regular Session Status: Enacted

AB 154 — Taxation: federal conformity.

Last action — Chaptered by Secretary of State - Chapter 359, Statutes of 2015.

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  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 January 16, 2015. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 7 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

Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2010, the specified date of those referenced Internal Revenue Code sections is January 1, 2009, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2015, for taxable years beginning on or after January 1, 2015, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2009, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, or the administration of those laws, with respect to, among other things, tax credits, tax on specified distributions from Archer MSAs, income exclusions, reporting requirements, qualified tuition program investment direction, disclosure of information with respect to foreign financial assets, redemptions by foreign subsidiaries, listed property, extension of time for the payment of taxes, deductions for annual fees on branded prescription pharmaceutical manufacturers and importers, and penalty amounts related to understatements of tax or the failure to file specified returns or include specified information on returns. This bill would also specify various dates on which specified provisions apply and repeal obsolete provisions. 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 359, Statutes of 2015.

  2. Approved by the Governor.

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

  4. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 2766.).

  5. In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 2 pursuant to Assembly Rule 77.

  6. Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2304.).

  7. Read second time. Ordered to third reading.

  8. Read third time and amended. Ordered to second reading.

  9. Read second time. Ordered to third reading.

  10. From committee: Do pass. (Ayes 5. Noes 0.) (August 17).

  11. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 8). Re-referred to Com. on APPR.

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

  13. Referred to Com. on GOV. & F.

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

  15. Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1844.).

  16. Read second time. Ordered to third reading.

  17. Read second time and amended. Ordered returned to second reading.

  18. From committee: Amend, and do pass as amended. (Ayes 15. Noes 0.) (May 28).

  19. Joint Rule 62(a), file notice suspended. (Page 1613.)

  20. In committee: Set, first hearing. Referred to APPR. suspense file.

  21. Re-referred to Com. on APPR.

  22. Read second time and amended.

  23. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (May 18).

  24. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  25. Re-referred to Com. on REV. & TAX.

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

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

  28. From printer. May be heard in committee February 19.

  29. Read first time. To print.

Sponsors

  • Ting · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Ting

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

AB 154 TING Concurrence in Senate Amendments

Passed 75 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 68003
Democratic 4000
Republican 3002
Total 75005
% of votes cast 94%0%0%6%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Baker — Yea
Brough — Not Voting
Brown — Yea
Linder — Yea
Low — Yea
Mathis — Yea
Melendez — Yea
Mullin — Yea
O'Donnell — Yea
Olsen — Yea
Perea — Yea
Quirk — Yea
Santiago — Yea
Ting — Yea
Weber — Yea
Wood — Yea
Eggman — Yea
Frazier — Yea
Campos — Yea
Gatto — Yea
Chávez — Yea
Salas — Yea
Bonilla — Yea
Alejo — Yea
Bigelow — Yea
Jones-Sawyer — Yea
Mayes — Yea
Medina — Yea
Obernolte — Yea
Rendon — Yea
Wagner — Yea
Gomez — Yea
Gray — Yea
Gordon — Yea
Lopez — Yea
Harper — Not Voting
Holden — Yea
Kim — Yea
Levine — Yea
Burke — Yea
Atkins — Yea
Maienschein — Yea
McCarty — Yea
Chang — Yea
Chau — Yea
Bloom — Yea
Chiu — Yea
Chu — Yea
Cooley — Yea
Cooper — Yea
Dababneh — Yea
Daly — Yea
Dodd — Yea
Nazarian — Yea
Ridley-Thomas — Yea
Rodriguez — Yea
Steinorth — Yea
Thurmond — Yea
Waldron — Yea
Wilk — Yea
Williams — Yea
Hadley — Yea
Beth Gaines — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Not Voting
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Not Voting
Gallagher, James Republican Yea
Grove, Shannon Republican Not Voting
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea

Official roll call →

3rd Reading AB154 Ting By Hertzberg Urgency Clause

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 37000
Democratic 2001
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Anderson — Yea
Beall — Yea
Block — Yea
Hernandez — Yea
Hueso — Yea
Mendoza — Yea
Nielsen — Yea
Roth — Yea
Vidak — Yea
Wieckowski — Yea
Galgiani — Yea
Huff — Yea
Fuller — Yea
Glazer — Yea
Cannella — Yea
Allen — Yea
Hall — Yea
Mitchell — Yea
De León — Yea
Runner — Yea
Hancock — Yea
Hertzberg — Yea
Hill — Yea
Bates — Yea
Lara — Yea
Leno — Yea
Leyva — Yea
Liu — Yea
Monning — Yea
Moorlach — Yea
Morrell — Yea
Pan — Yea
Pavley — Yea
Wolk — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Not Voting

Official roll call →

Do pass

Passed 5 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Total 5002
% of votes cast 71%0%0%29%
How each member voted (7)
Member Party Vote
Bates — Not Voting
Hill — Yea
Lara — Yea
Beall — Yea
Leyva — Yea
Mendoza — Yea
Nielsen — Not Voting

Official roll call →

AB 154 TING Third Reading Urgency

Passed 75 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 66004
Democratic 4000
Republican 5001
Total 75005
% of votes cast 94%0%0%6%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Baker — Yea
Bigelow — Yea
Brown — Yea
Levine — Yea
Maienschein — Yea
Medina — Yea
O'Donnell — Yea
Santiago — Yea
Ting — Yea
Wagner — Yea
Weber — Yea
Chang — Not Voting
Eggman — Yea
Cooley — Yea
Campos — Yea
Gatto — Yea
Salas — Yea
Bonilla — Yea
Jones-Sawyer — Yea
Low — Yea
Gray — Yea
Alejo — Yea
Chávez — Yea
Cooper — Yea
Dababneh — Yea
Dodd — Yea
Mayes — Yea
Melendez — Yea
Mullin — Yea
Nazarian — Yea
Obernolte — Yea
Olsen — Yea
Perea — Yea
Rendon — Yea
Lopez — Yea
Gomez — Yea
Gordon — Yea
Holden — Yea
Kim — Yea
Burke — Yea
Atkins — Yea
Bloom — Yea
Chiu — Yea
Daly — Yea
Linder — Yea
McCarty — Yea
Ridley-Thomas — Yea
Rodriguez — Yea
Thurmond — Yea
Waldron — Yea
Wilk — Yea
Williams — Yea
Chau — Yea
Brough — Not Voting
Chu — Yea
Harper — Not Voting
Mathis — Yea
Quirk — Yea
Steinorth — Yea
Wood — Yea
Frazier — Yea
Gonzalez — Yea
Hadley — Yea
Beth Gaines — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Not Voting
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Not Voting
Gallagher, James Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea

Official roll call →

Do pass as amended.

Passed 15 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 2000
Unaffiliated 12001
Republican 1001
Total 15002
% of votes cast 88%0%0%12%
How each member voted (17)
Member Party Vote
Holden — Yea
Quirk — Yea
Wagner — Yea
Weber — Yea
Eggman — Yea
Chang — Not Voting
Daly — Yea
Gomez — Yea
Gordon — Yea
Bigelow — Yea
Rendon — Yea
Wood — Yea
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gallagher, James Republican Not Voting
Jones, Brian W. Republican Yea

Official roll call →

Do pass as amended and be re-referred to the Committee on [Appropriations]

Passed 6 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 1000
Republican 0001
Total 6003
% of votes cast 67%0%0%33%
How each member voted (9)
Member Party Vote
Brough — Not Voting
Mullin — Yea
Quirk — Yea
Ting — Yea
Dababneh — Yea
Wagner — Not Voting
Roger Hernández — Yea
Gipson, Mike A. Democratic Yea
Patterson, Joe Republican Not Voting

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 154 do?
Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2010, the specified date of those referenced Internal Revenue Code sections is January 1, 2009, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2015, for taxable years beginning on or after January 1, 2015, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2009, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, or the administration of those laws, with respect to, among other things, tax credits, tax on specified distributions from Archer MSAs, income exclusions, reporting requirements, qualified tuition program investment direction, disclosure of information with respect to foreign financial assets, redemptions by foreign subsidiaries, listed property, extension of time for the payment of taxes, deductions for annual fees on branded prescription pharmaceutical manufacturers and importers, and penalty amounts related to understatements of tax or the failure to file specified returns or include specified information on returns. This bill would also specify various dates on which specified provisions apply and repeal obsolete provisions. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors AB 154?
AB 154 is sponsored by Ting.
What is the current status of AB 154?
This bill has been enacted into law. Introduced January 16, 2015. Enacted.
Where can I track AB 154?
Track AB 154 free on One Click Politics — get push/email alerts when it moves.

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