California 2021-2022 Regular Session Status: Enacted Bipartisan · 1 D · 1 R cosponsors

SB 1246 — Income taxes: gross income exclusions: wildfires.

Last action — Chaptered by Secretary of State. Chapter 841, Statutes of 2022.

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  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 February 17, 2022. Enacted.

Prognosis

Likely to advance 90% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (1 D · 1 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 8 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

(1) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill would, for taxable years beginning before January 1, 2027, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2017 Thomas Fire and the 2018 Woolsey Fire, as provided. (2) 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. This bill would authorize the refund of overpayments of tax as a result of the above-described exclusion, in prior tax years, payable out of the Tax Relief and Refund Account. By authorizing new payments from a continuously appropriated fund, this bill would make an appropriation. (3) Existing law requires that any bill introduced on or after January 1, 2020, that would authorize certain tax expenditures, as defined, contain, among other things, specific goals, purposes, and objectives that the tax expenditure or exemption will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. (4) This bill would apply its provisions to taxable years beginning before, on, and after the effective date of this bill. The bill would make legislative findings and declarations regarding the public purpose served by this bill. 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 841, Statutes of 2022.

  2. Approved by the Governor.

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

  4. Assembly amendments concurred in. (Ayes 38. Noes 0. Page 5342.) Ordered to engrossing and enrolling.

  5. Ordered to special consent calendar.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Urgency clause adopted. Passed. (Ayes 77. Noes 0. Page 6021.) Ordered to the Senate.

  8. Read second time. Ordered to third reading.

  9. Read second time and amended. Ordered to second reading.

  10. From committee: Do pass as amended. (Ayes 12. Noes 0.) (August 11).

  11. August 3 set for first hearing. Placed on suspense file.

  12. From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (June 30). Re-referred to Com. on APPR.

  13. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  14. June 20 hearing: Heard for testimony only.

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

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

  17. Read third time. Urgency clause adopted. Passed. (Ayes 39. Noes 0. Page 3935.) Ordered to the Assembly.

  18. Ordered to special consent calendar.

  19. Read second time. Ordered to third reading.

  20. From committee: Do pass. (Ayes 7. Noes 0. Page 3789.) (May 19).

  21. Set for hearing May 19.

  22. May 16 hearing: Placed on APPR suspense file.

  23. Set for hearing May 16.

  24. Read second time and amended. Re-referred to Com. on APPR.

  25. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3608.) (May 4).

  26. Set for hearing May 4.

  27. Re-referred to Com. on GOV. & F.

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

  29. Referred to Com. on RLS.

  30. From printer.

  31. Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.

  32. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 120 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (120)

120 members have not signed on to this bill.

Show all 120 →

"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

Special Consent SB1246 Stern et al. Urgency Clause

Passed 38 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 12001
Unaffiliated 22001
Republican 4000
Total 38002
% of votes cast 95%0%0%5%
How each member voted (40)
Member Party Vote
Borgeas — Yea
Glazer — Yea
Pan — Yea
Portantino — Yea
Wieckowski — Yea
Hertzberg — Yea
Bradford — Yea
Eggman — Yea
Atkins — Yea
Kamlager — Yea
Newman — Yea
Rubio — Yea
Min — Yea
Wilk — Yea
Roth — Yea
Skinner — Yea
Hueso — Yea
Melendez — Yea
Dodd — Yea
Bates — Yea
Leyva — Yea
Nielsen — Yea
Gonzalez — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Not Voting
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

SB 1246 Stern Third Reading Urgency By Irwin

Passed 77 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Democratic 32000
Unaffiliated 37002
Republican 8001
Total 77003
% of votes cast 96%0%0%4%
How each member voted (80)
Member Party Vote
Bloom — Yea
Mullin — Yea
Holden — Yea
Jones-Sawyer — Yea
Wood — Yea
Smith — Yea
Cunningham — Yea
Cooper — Yea
Voepel — Yea
Cooley — Yea
Maienschein — Yea
Rodriguez — Yea
Kiley — Yea
Nazarian — Yea
Ting — Yea
O'Donnell — Yea
Waldron — Yea
Medina — Yea
McCarty — Yea
Friedman — Yea
Rendon — Yea
Villapudua — Yea
Salas — Yea
Quirk — Yea
Low — Yea
Daly — Yea
Gray — Yea
Mathis — Yea
Santiago — Yea
Mayes — Yea
Levine — Not Voting
Bigelow — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Davies, Laurie Republican Not Voting
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Seyarto, Kelly Republican Yea
Valladares, Suzette Martinez Republican Yea

Official roll call →

Do pass as amended.

Passed 12 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Democratic 7000
Republican 0002
Total 12004
% of votes cast 75%0%0%25%
How each member voted (16)
Member Party Vote
Levine — Yea
Quirk — Yea
Holden — Yea
McCarty — Yea
Bigelow — Not Voting
Eduardo Garcia — Yea
Vince Fong — Not Voting
Arambula, Joaquin Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Rivas, Robert Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Dahle, Megan Republican Not Voting
Davies, Laurie Republican Not Voting

Official roll call →

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

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 4000
Unaffiliated 6000
Republican 1000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Levine — Yea
Quirk — Yea
Mullin — Yea
Gray — Yea
Mayes — Yea
Luz Rivas — Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Yea

Official roll call →

Special Consent (Urgency Clause)

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 13000
Unaffiliated 22001
Republican 4000
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Portantino — Yea
Atkins — Yea
Leyva — Yea
Pan — Yea
Glazer — Yea
Min — Yea
Hueso — Yea
Dodd — Yea
Bradford — Yea
Bates — Yea
Newman — Yea
Gonzalez — Yea
Roth — Yea
Skinner — Yea
Eggman — Yea
Melendez — Yea
Borgeas — Yea
Kamlager — Yea
Wieckowski — Yea
Wilk — Yea
Rubio — Yea
Nielsen — Yea
Hertzberg — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Yea
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 5000
Republican 1000
Democratic 1000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Portantino — Yea
Kamlager — Yea
Wieckowski — Yea
Bradford — Yea
Bates — Yea
Laird, John Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

Placed on suspense file

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 4001
Republican 1000
Democratic 1000
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Kamlager — Yea
Bates — Yea
Wieckowski — Yea
Portantino — Yea
Bradford — Not Voting
Laird, John Democratic Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 1246 do?
(1) The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill would, for taxable years beginning before January 1, 2027, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2017 Thomas Fire and the 2018 Woolsey Fire, as provided. (2) 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. This bill would authorize the refund of overpayments of tax as a result of the above-described exclusion, in prior tax years, payable out of the Tax Relief and Refund Account. By authorizing new payments from a continuously appropriated fund, this bill would make an appropriation. (3) Existing law requires that any bill introduced on or after January 1, 2020, that would authorize certain tax expenditures, as defined, contain, among other things, specific goals, purposes, and objectives that the tax expenditure or exemption will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. (4) This bill would apply its provisions to taxable years beginning before, on, and after the effective date of this bill. The bill would make legislative findings and declarations regarding the public purpose served by this bill. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors SB 1246?
SB 1246 is sponsored by Stern, Henry I. (Democratic) and Valladares, Suzette Martinez (Republican).
What is the current status of SB 1246?
This bill has been enacted into law. Introduced February 17, 2022. Enacted.
Where can I track SB 1246?
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