California 2015-2016 Regular Session Status: Enacted

SB 80 — Personal income taxes: earned income credit.

Last action — Chaptered by Secretary of State. Chapter 21, Statutes of 2015.

  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 January 09, 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 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

The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. This bill, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, would allow an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act. Existing law requires any bill authorizing a new personal income tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements, as provided. To measure whether the earned income credit achieves its intended purpose, this bill would require the Franchise Tax Board to annually prepare a specified written report and to provide that report to specified legislative committees. Existing law establishes the continuously appropriated Tax Relief and Refund Account, and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. By authorizing new payments from that account for amounts in excess of personal income tax liabilities, this bill would make an appropriation. The Personal Income Tax Law imposes taxes based upon taxable income and also imposes interest and penalties with regard to those taxes under specified circumstances, including a penalty for the underpayment of estimated tax. Existing law provides no addition to tax shall be imposed to the extent that the underpayment was created or increased by any law that is chaptered during and operative for the taxable year of the underpayment. This bill would provide that addition to tax shall not be imposed if the applicable percentage for the earned income tax credit for the taxable year was less than the applicable percentage for that credit for the preceding taxable year and would impose a penalty, in conformity with federal law, for failure to be diligent in determining eligibility for the earned income tax credit, as specified. 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 21, Statutes of 2015.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 9:30 a.m.

  4. Assembly amendments concurred in. (Ayes 38. Noes 1. Page 1514.) Ordered to engrossing and enrolling.

  5. Unanimous consent granted to take up without reference to file.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Passed. (Ayes 75. Noes 3. Page 2060.) Ordered to the Senate.

  8. Assembly Rule 63 suspended.

  9. Ordered to third reading.

  10. Withdrawn from committee.

  11. Assembly Rule 96 suspended.

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

  13. Referred to Com. on BUDGET.

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

  15. Read third time. Passed. (Ayes 23. Noes 13. Page 379.) Ordered to the Assembly.

  16. Read second time. Ordered to third reading.

  17. From committee: Ordered to second reading.

  18. Referred to Com. on RLS.

  19. Read first time.

  20. From printer. May be acted upon on or after February 11.

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

Sponsors

  • Committee on Budget and Fiscal Review · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 5 voted No

Sponsors (1)

  • Committee on Budget and Fiscal Review

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

SB 80 B. & F. R. Senate Third Reading By WEBER

Passed 75 Yea · 3 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 66301
Democratic 4000
Republican 5001
Total 75302
% of votes cast 94%4%0%3%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Baker — Yea
Bigelow — Yea
Bloom — Yea
Brough — Yea
Brown — Yea
Harper — Nay
Holden — Yea
Levine — Yea
Linder — Yea
Mullin — Yea
Olsen — Yea
Ridley-Thomas — Yea
Santiago — Yea
Waldron — Yea
Williams — Yea
Eggman — Yea
Cooper — Yea
Frazier — Yea
Gatto — Yea
Gomez — Yea
Burke — Yea
Gordon — Yea
Salas — Yea
Bonilla — Yea
Jones-Sawyer — Yea
Low — Yea
Gray — Yea
Maienschein — Yea
Mayes — Yea
Lopez — Yea
McCarty — Yea
Medina — Yea
Melendez — Yea
Nazarian — Yea
O'Donnell — Yea
Perea — Yea
Rendon — Yea
Campos — Yea
Chang — Yea
Chiu — Yea
Chávez — Yea
Cooley — Yea
Dababneh — Yea
Daly — Yea
Dodd — Yea
Thurmond — Yea
Wagner — Yea
Weber — Yea
Wilk — Yea
Chau — Yea
Atkins — Yea
Hadley — Yea
Chu — Yea
Kim — Yea
Mathis — Yea
Obernolte — Not Voting
Quirk — Yea
Rodriguez — Yea
Steinorth — Yea
Ting — Yea
Wood — Yea
Gonzalez — Yea
Beth Gaines — Nay
Cristina Garcia — Yea
Eduardo Garcia — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Nay
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Yea
Gallagher, James Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Not Voting

Official roll call →

W/O REF. TO FILE SB80 Committee on Budget and Fiscal Review By Leno Concurrence

Passed 38 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 35101
Democratic 3000
Total 38101
% of votes cast 95%3%0%3%
How each member voted (40)
Member Party Vote
Anderson — Yea
Bates — Yea
Block — Yea
Hancock — Yea
Hueso — Yea
Lara — Yea
Leyva — Yea
Moorlach — Nay
Nielsen — Yea
Pavley — Yea
Roth — Yea
Wolk — Yea
Fuller — Not Voting
Galgiani — Yea
Hill — Yea
Cannella — Yea
Leno — Yea
Allen — Yea
Mitchell — Yea
Pan — Yea
De León — Yea
Runner — Yea
Glazer — Yea
Hall — Yea
Beall — Yea
Hernandez — Yea
Hertzberg — Yea
Huff — Yea
Liu — Yea
Mendoza — Yea
Monning — Yea
Morrell — Yea
Vidak — Yea
Wieckowski — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea

Official roll call →

3rd Reading SB80 Committee On B. & F.R.

Passed 23 Yea · 13 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 211203
Democratic 2100
Total 231303
% of votes cast 59%33%0%8%
How each member voted (39)
Member Party Vote
Anderson — Nay
Beall — Yea
Hertzberg — Yea
Hill — Yea
Lara — Yea
Mendoza — Yea
Cannella — Nay
Galgiani — Yea
Hall — Yea
Allen — Yea
Mitchell — Yea
Hancock — Yea
Hernandez — Yea
Runner — Nay
De León — Not Voting
Hueso — Yea
Bates — Nay
Block — Yea
Huff — Nay
Leno — Yea
Leyva — Yea
Liu — Yea
Monning — Yea
Moorlach — Not Voting
Morrell — Nay
Nielsen — Nay
Pan — Yea
Pavley — Not Voting
Roth — Yea
Vidak — Nay
Wieckowski — Yea
Wolk — Yea
Fuller — Nay
Beth Gaines — Nay
Bill Berryhill — Nay
Mark Stone — Nay
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Nay

Official roll call →

Subjects

taxation health-insurance
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Frequently asked questions

What does SB 80 do?
The Personal Income Tax Law allows various credits against the taxes imposed by that law, including certain credits that are allowed in modified conformity to credits allowed by federal income tax laws. Federal income tax laws allow a refundable earned income tax credit for certain low-income individuals who have earned income and who meet certain other requirements. This bill, for taxable years beginning on or after January 1, 2015, in modified conformity with federal income tax laws, would allow an earned income credit against personal income tax, and a payment in excess of that credit amount, to an eligible individual that is equal to that portion of the earned income tax credit allowed by federal law as determined by the earned income tax credit adjustment factor as set forth in the annual Budget Act. Existing law requires any bill authorizing a new personal income tax credit to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements, as provided. To measure whether the earned income credit achieves its intended purpose, this bill would require the Franchise Tax Board to annually prepare a specified written report and to provide that report to specified legislative committees. Existing law establishes the continuously appropriated Tax Relief and Refund Account, and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account. By authorizing new payments from that account for amounts in excess of personal income tax liabilities, this bill would make an appropriation. The Personal Income Tax Law imposes taxes based upon taxable income and also imposes interest and penalties with regard to those taxes under specified circumstances, including a penalty for the underpayment of estimated tax. Existing law provides no addition to tax shall be imposed to the extent that the underpayment was created or increased by any law that is chaptered during and operative for the taxable year of the underpayment. This bill would provide that addition to tax shall not be imposed if the applicable percentage for the earned income tax credit for the taxable year was less than the applicable percentage for that credit for the preceding taxable year and would impose a penalty, in conformity with federal law, for failure to be diligent in determining eligibility for the earned income tax credit, as specified. 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 80?
SB 80 is sponsored by Committee on Budget and Fiscal Review.
What is the current status of SB 80?
This bill has been enacted into law. Introduced January 09, 2015. Enacted.
Where can I track SB 80?
Track SB 80 free on One Click Politics — get push/email alerts when it moves.

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