California 2015-2016 Regular Session Status: Introduced

AB 406 — Corporation Tax Law: income: methods of accounting.

Last action — Died at Desk.

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

This bill died with 2015-2016 Regular Session. It reached “Introduced” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The Corporation Tax Law imposes taxes upon, or measured by, income. Existing law requires the taxpayer's income to be computed under a method of accounting on the basis of which the taxpayer regularly computes its income in keeping its books and authorizes the taxpayer to use one of a specified accounting methods. This bill would make nonsubstantive changes to this provision.

Bill Text

What changed in the latest version

1 added · 1 removed

1 line(s) added, 1 removed.

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Action History

  1. Died at Desk.

  2. From printer. May be heard in committee March 22.

  3. Read first time. To print.

Sponsors

  • Brough · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Brough

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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

Subjects

taxation
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Frequently asked questions

What does AB 406 do?
The Corporation Tax Law imposes taxes upon, or measured by, income. Existing law requires the taxpayer's income to be computed under a method of accounting on the basis of which the taxpayer regularly computes its income in keeping its books and authorizes the taxpayer to use one of a specified accounting methods. This bill would make nonsubstantive changes to this provision.
Who sponsors AB 406?
AB 406 is sponsored by Brough.
What is the current status of AB 406?
This bill died with 2015-2016 Regular Session. It reached “Introduced” 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 406?
Track AB 406 free on One Click Politics — get push/email alerts when it moves.

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