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AB 672 California Assembly · 2013-2014 Regular Session

Tax administration: tax clearance certificates.

Summary
Existing law requires, for specified estates, a tax clearance certificate issued by the Franchise Tax Board certifying that all taxes have been paid or secured as required by law, before a probate court allows the final account of the fiduciary. Existing law prohibits a deduction from being allowed for amounts attributable and taxable to nonresident beneficiaries if the fiduciary fails to obtain a tax clearance certificate, as specified. This bill would eliminate the tax clearance certificate requirement related to the final account of the fiduciary and related provisions. This bill would also eliminate the tax clearance certificate requirement related to that deduction for taxable years beginning on or after January 1, 2014.
Bill status signed all 5 stages cleared
Introduction
Feb 2013
Committee Review
Aug 2013
Assembly Passage
Apr 2013
Senate Passage
Aug 2013
Signed into Law
Sep 2013
Introduced Feb 21, 2013 Signed Sep 6, 2013
Floor votes · Senate Aug 15, 2013 · Assembly Aug 19, 2013

How they voted

34–0
Passed · 1 other
Total votes 35
Aug 15, 2013
D Democratic25
24 Yea 1
96% Yea
R Republican10
10 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
21
Key actions
10
Committee
8
Amendments
2
Sep 6, 2013
Signed into law
Approved by the Governor.
legislature
Aug 19, 2013
Assembly · Passed
Assembly Vote: pass (61-0-2)
assembly
Aug 19, 2013
Lower · Passed
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 76. Noes 0. Page 2583.).
lower
Aug 15, 2013
Senate · Passed
Senate Vote: pass (34-0-1)
senate
Aug 15, 2013
Introduced
In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 17 pursuant to Assembly Rule 77.
lower
Jun 24, 2013
Upper · Passed
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
upper
Jun 11, 2013
Upper · Passed
Read second time and amended. Re-referred to Com. on APPR.
upper
Jun 10, 2013
Upper · Passed
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 5).
upper
May 2, 2013
Committee
Referred to Com. on GOV. & F.
upper
Apr 10, 2013
Lower · Passed
From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (April 10).
lower
Apr 2, 2013
Lower · Passed
From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 1). Re-referred to Com. on APPR.
lower
Mar 4, 2013
Committee
Referred to Com. on REV. & TAX.
lower
Feb 22, 2013
Lower · Passed
From printer. May be heard in committee March 24.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
DL
Diane L Harkey
RRepublican
CA
73