AB 831 California Assembly · 2017-2018 Regular Session

Personal income and corporation taxes: credits: compliance.

Summary

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2017, for microbusinesses, as defined, for costs paid or incurred during the taxable year with regard to compliance with state laws and regulations in an amount equal to $25 for each person-hour spent on compliance with state regulations and laws, not to exceed $1,200, or $1,200, as provided. 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 16, 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 3, 2017

Committee

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

lower

Apr 26, 2017

Committee

Re-referred to Com. on APPR.

lower

Apr 24, 2017

Lower · Passed

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 2.) (April 17).

lower

Mar 27, 2017

Lower · Passed

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

lower

Mar 21, 2017

Committee

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

lower

Mar 20, 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 2, 2017

Committee

Referred to Com. on REV. & TAX.

lower

Feb 17, 2017

Lower · Passed

From printer. May be heard in committee March 19.

lower

1 primary · 10 co-sponsors