AB 731 California Assembly · 2017-2018 Regular Session

Personal income taxes: deductions: homeowners' association assessments.

Summary

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law. This bill, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, would allow a deduction in computing adjusted gross income for an amount paid or incurred by the qualified taxpayer during the taxable year, not to exceed $1,500, for qualified homeowners' association assessments, as defined. This bill would take effect immediately as a tax levy.

Bill status failed 1 of 4 stages cleared

Introduction

Feb 2017

Committee Review

Floor Vote

Governor

Introduced Feb 15, 2017 Last action Feb 1, 2018

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 26, 2017

Lower · Passed

In committee: Held under submission.

lower

May 17, 2017

Committee

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

lower

May 2, 2017

Committee

Re-referred to Com. on APPR.

lower

Apr 27, 2017

Lower · Passed

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (April 24).

lower

Mar 28, 2017

Committee

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

lower

Mar 27, 2017

Introduced

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

lower

Mar 20, 2017

Lower · Passed

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

lower

Mar 2, 2017

Committee

Referred to Com. on REV. & TAX.

lower

Feb 16, 2017

Lower · Passed

From printer. May be heard in committee March 18.

lower

1 primary · 0 co-sponsors