AB 922 California Assembly · 2013-2014 Regular Session

Income taxes: deductions: disaster relief: County of San Diego.

Summary

The Personal Income Tax Law and the Corporation Tax Law provide for a deduction and the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance or proclaimed by the Governor to be in a state of emergency. Those laws further allow a taxpayer to elect to deduct those disaster losses on the return for the taxable year preceding the taxable year in which the disaster occurred. This bill would extend these provisions to losses sustained in the County of San Diego as a result of the wildfires that occurred in May 2014 for which the Governor proclaimed a state of emergency. This bill would make a legislative finding and declaration relating to the statewide public purpose served by the bill. This bill would take effect immediately as a tax levy.

Bill status signed all 5 stages cleared

Introduction

Feb 2013

Committee Review

Aug 2014

Assembly Passage

May 2013

Senate Passage

Aug 2014

Signed into Law

Sep 2014

Introduced Feb 22, 2013 Signed Sep 16, 2014

Floor votes · Senate Aug 11, 2014 · Assembly May 29, 2013

How they voted

32–0

Passed · 3 other

Total votes 35

Aug 11, 2014

D Democratic25

22 Yea 3

88% Yea

R Republican10

10 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Sep 16, 2014

Signed into law

Approved by the Governor.

legislature

Aug 28, 2014

Lower · Passed

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6626.).

lower

Aug 27, 2014

Lower · Passed

From committee: That the Senate amendments be concurred in. (Ayes 8. Noes 0.) (August 27).

lower

Aug 14, 2014

Committee

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

lower

Aug 12, 2014

Introduced

In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 14 pursuant to Assembly Rule 77.

lower

Aug 11, 2014

Senate · Passed

Senate Vote: pass (32-0-3)

senate

Aug 4, 2014

Upper · Passed

From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

upper

Jun 25, 2014

Upper · Passed

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

upper

Jun 24, 2014

Upper · Passed

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 18).

upper

Jun 5, 2014

Committee

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

upper

Jun 2, 2014

Committee

Re-referred to Com. on RLS.

upper

May 29, 2014

Introduced

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on E., U., & C.

upper

May 28, 2014

Upper · Passed

In committee: Hearing postponed by committee.

upper

Jul 3, 2013

Introduced

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on E., U., & C.

upper

Jul 2, 2013

Upper · Passed

In committee: Set, first hearing. Hearing canceled at the request of author.

upper

Jun 13, 2013

Committee

Referred to Com. on E., U., & C.

upper

May 29, 2013

Assembly · Passed

Assembly Vote: pass (56-3-5)

assembly

May 24, 2013

Lower · Passed

From committee: Do pass as amended. (Ayes 16. Noes 0.) (May 24).

lower

May 24, 2013

Committee

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

lower

May 9, 2013

Committee

Re-referred to Com. on APPR.

lower

May 7, 2013

Lower · Passed

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 15. Noes 0.) (April 29).

lower

Apr 25, 2013

Committee

Re-referred to Com. on U. & C.

lower

Apr 24, 2013

Introduced

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

lower

Apr 22, 2013

Lower · Passed

In committee: Set, second hearing. Hearing canceled at the request of author.

lower

Apr 17, 2013

Committee

Re-referred to Com. on U. & C.

lower

Apr 16, 2013

Introduced

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

lower

Apr 15, 2013

Lower · Passed

In committee: Set, first hearing. Hearing canceled at the request of author.

lower

Mar 7, 2013

Committee

Referred to Com. on U. & C.

lower

Feb 24, 2013

Lower · Passed

From printer. May be heard in committee March 26.

lower

Feb 22, 2013

Introduced

Introduced. To print.

lower

1 primary · 0 co-sponsors