California 2015-2016 Regular Session Status: In Committee 2 R cosponsors

AB 544 — Income taxes: credits: research activities.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  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 “In Committee” 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for a percentage of specified research expenses. These laws, in modified conformity, apply the provisions of the Internal Revenue Code, relating to the election of alternative incremental credit. These laws provide that the provisions of the Internal Revenue Code relating to election of alternative simplified credit shall not apply. This bill, for taxable years beginning on or after January 1, 2016, would not apply the provisions of the Internal Revenue Code relating to the election of alternative incremental credit. This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would apply the provisions of the Internal Revenue Code relating to election of alternative simplified credit in modified conformity, and for taxable years beginning on or after January 1, 2016, would apply the provisions of the Internal Revenue Code, relating to the inclusion of qualified research expenses and gross receipts of an acquired person and aggregation of expenditures. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Article IV, Sec. 10(c) of the Constitution.

  3. In committee: Held under submission.

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

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

  6. Re-referred to Com. on APPR.

  7. Read second time and amended.

  8. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).

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

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

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

  12. From printer. May be heard in committee March 26.

  13. Read first time. To print.

Sponsors

  • Chávez · Cosponsor
  • Anderson · Cosponsor
  • Baker · Cosponsor
  • Dodd · Cosponsor
  • Tom Lackey · Cosponsor
  • Low · Cosponsor
  • Maienschein · Cosponsor
  • Mullin · Primary
  • Rodriguez · Cosponsor
  • Steinorth · Cosponsor
  • Waldron · Cosponsor
  • Wieckowski · Cosponsor
  • Wilk · Cosponsor
  • Jeff Gonzalez · Cosponsor
  • Travis Allen · Cosponsor

Sponsorship breakdown

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1 sponsors · 14 co-sponsors · 107 not signed on

Sponsors (1)

  • Mullin

Co-sponsors (14)

Not signed on (107)

107 members have not signed on to this bill.

Show all 107 →

"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.

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Frequently asked questions

What does AB 544 do?
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for a percentage of specified research expenses. These laws, in modified conformity, apply the provisions of the Internal Revenue Code, relating to the election of alternative incremental credit. These laws provide that the provisions of the Internal Revenue Code relating to election of alternative simplified credit shall not apply. This bill, for taxable years beginning on or after January 1, 2016, would not apply the provisions of the Internal Revenue Code relating to the election of alternative incremental credit. This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, would apply the provisions of the Internal Revenue Code relating to election of alternative simplified credit in modified conformity, and for taxable years beginning on or after January 1, 2016, would apply the provisions of the Internal Revenue Code, relating to the inclusion of qualified research expenses and gross receipts of an acquired person and aggregation of expenditures. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Who sponsors AB 544?
AB 544 is sponsored by Chávez, Anderson, Baker, Dodd, Lackey, Tom (Republican), Low, Maienschein, Mullin, Rodriguez, Steinorth, Waldron, Wieckowski, Wilk, Gonzalez, Jeff (Republican), and Travis Allen.
What is the current status of AB 544?
This bill died with 2015-2016 Regular Session. It reached “In Committee” 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 544?
Track AB 544 free on One Click Politics — get push/email alerts when it moves.

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