California 2021-2022 Regular Session Status: Enacted

SB 440 — State Board of Equalization: returns and payment: extension: state of emergency.

Last action — Chaptered by Secretary of State. Chapter 299, 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 16, 2021. 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

Existing law authorizes the State Board of Equalization to extend, for good cause, the time, not to exceed one month, for a taxpayer to submit any report or pay any tax required to be paid under provisions of the Alcoholic Beverage Tax Law. In the case of a disaster, as defined, existing law authorizes the board to extend the time for making any report or return or paying any tax required under the Alcoholic Beverage Tax Law by up to 3 months. That law also authorizes the board to relieve a person of a penalty imposed, or interest accrued, for failure to make a timely return or payment in specified circumstances, including reasonable cause and circumstances beyond the person's control. This bill would authorize the board to extend the time, not to exceed 3 months, for a taxpayer to make any report or return or pay any tax required under provisions of the Alcoholic Beverage Tax Law for any person in an area identified in a state of emergency proclamation issued by the Governor. The bill would additionally authorize the board to grant relief of penalties or interest accrued by a person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, as specified. The bill, however, would authorize the board to make the extension or grant the relief only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 299, Statutes of 2022.

  2. Approved by the Governor.

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

  4. Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5312.) Ordered to engrossing and enrolling.

  5. From committee: That the Assembly amendments be concurred in. (Ayes 5. Noes 0. Page 5248.)

  6. Set for hearing August 29.

  7. From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5112.) Re-referred to Com. on GOV. & F.

  8. Re-referred to Com. on RLS pursuant to Senate Rule 29.10(d).

  9. In Senate. Concurrence in Assembly amendments pending.

  10. Read third time. Passed. Ordered to the Senate.

  11. Read second time. Ordered to third reading.

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

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

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

  15. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 27). Re-referred to Com. on APPR.

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

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

  18. June 6 hearing postponed by committee.

  19. Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  20. From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O.

  21. Referred to Com. on G.O.

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

  23. Read third time. Passed. (Ayes 36. Noes 0. Page 2807.) Ordered to the Assembly.

  24. Read second time. Ordered to consent calendar.

  25. From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.

  26. Set for hearing January 18.

  27. From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 14. Noes 0. Page 2746.) (January 11). Re-referred to Com. on APPR.

  28. Set for hearing January 11.

  29. Re-referred to Com. on G.O.

  30. Re-referred to Com. on RLS.

  31. Withdrawn from committee.

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

  33. March 25 set for first hearing canceled at the request of author.

  34. Set for hearing March 25.

  35. Referral to Com. on G.O. rescinded because of the limitations placed on committee hearings due to ongoing health and safety risks of the COVID-19 virus.

  36. Referred to Coms. on INS., E., U. & C., and G.O.

  37. Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)

  38. (Ayes 32. Noes 4.)

  39. Art. IV. Sec. 8(a) of the Constitution dispensed with.

  40. From printer. May be acted upon on or after March 19.

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

Sponsors

  • Dodd · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Dodd

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

Unfinished Business SB440 Dodd Concurrence

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 13000
Unaffiliated 23000
Republican 4000
Total 40000
% of votes cast 100%0%0%0%
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
Gonzalez — Yea
Bates — Yea
Leyva — Yea
Nielsen — Yea
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 →

SB 440 Dodd Senate Third Reading By Aguiar-Curry

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
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
Levine — Yea
Daly — Yea
Mathis — Yea
Santiago — Yea
Mayes — Yea
Gray — Not Voting
Bigelow — Not Voting
Bloom — Yea
Mullin — Yea
Holden — Yea
Jones-Sawyer — Yea
Wood — Yea
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] with recommendation: To Consent Calendar

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Democratic 3000
Republican 1000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Gray — Yea
Levine — Yea
Mullin — Yea
Quirk — Yea
Bloom — Yea
Mayes — Yea
Luz Rivas — Yea
Irwin, Jacqui Democratic Yea
Nguyen, Stephanie Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Yea

Official roll call →

Consent Calendar SB440 Dodd et al.

Passed 36 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Democratic 13000
Unaffiliated 20003
Republican 3001
Total 36004
% of votes cast 90%0%0%10%
How each member voted (40)
Member Party Vote
Pan — Yea
Leyva — Yea
Melendez — Yea
Nielsen — Yea
Kamlager — Yea
Eggman — Yea
Wieckowski — Yea
Borgeas — Yea
Dodd — Yea
Gonzalez — Yea
Portantino — Yea
Roth — Yea
Wilk — Yea
Hertzberg — Yea
Glazer — Yea
Rubio — Yea
Atkins — Yea
Skinner — Yea
Newman — Yea
Hueso — Yea
Min — Not Voting
Bradford — Not Voting
Bates — 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 Not Voting
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar

Passed 14 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 11000
Democratic 2001
Republican 1000
Total 14001
% of votes cast 93%0%0%7%
How each member voted (15)
Member Party Vote
Hueso — Yea
Dodd — Yea
Borgeas — Yea
Bradford — Yea
Melendez — Yea
Nielsen — Yea
Rubio — Yea
Kamlager — Yea
Portantino — Yea
Glazer — Yea
Wilk — Yea
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Not Voting
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 440 do?
Existing law authorizes the State Board of Equalization to extend, for good cause, the time, not to exceed one month, for a taxpayer to submit any report or pay any tax required to be paid under provisions of the Alcoholic Beverage Tax Law. In the case of a disaster, as defined, existing law authorizes the board to extend the time for making any report or return or paying any tax required under the Alcoholic Beverage Tax Law by up to 3 months. That law also authorizes the board to relieve a person of a penalty imposed, or interest accrued, for failure to make a timely return or payment in specified circumstances, including reasonable cause and circumstances beyond the person's control. This bill would authorize the board to extend the time, not to exceed 3 months, for a taxpayer to make any report or return or pay any tax required under provisions of the Alcoholic Beverage Tax Law for any person in an area identified in a state of emergency proclamation issued by the Governor. The bill would additionally authorize the board to grant relief of penalties or interest accrued by a person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, as specified. The bill, however, would authorize the board to make the extension or grant the relief only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
Who sponsors SB 440?
SB 440 is sponsored by Dodd.
What is the current status of SB 440?
This bill has been enacted into law. Introduced February 16, 2021. Enacted.
Where can I track SB 440?
Track SB 440 free on One Click Politics — get push/email alerts when it moves.

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