AB 2439

  • California Assembly Bill
  • 2011-2012 Regular Session
  • Introduced in Assembly Feb 24, 2012
  • Passed Assembly May 31, 2012
  • Senate
  • Governor

Corporation taxes: disclosure.

Abstract

The Personal Income Tax Law and the Corporation Tax Law impose taxes on, or measured by, income. Existing law requires the Franchise Tax Board to make available as a matter of public record each calendar year a list of the 250 largest tax delinquencies in excess of $100,000, and requires the list to include specified information with respect to each delinquency. This bill would, on or before December 1, 2013, and annually thereafter until January 1, 2018, require that the Franchise Tax Board publish a list of the 500 largest corporate taxpayers per taxable year, that includes each taxpayer's tax liability, charitable contribution information, and income apportionment information, as provided. This bill would also make findings and declarations regarding the intent of the Legislature.

Bill Sponsors (2)

Votes


Actions


Aug 31, 2012

Senate

Ordered to inactive file at the request of Senator Leno.

Aug 29, 2012

Senate

Reconsideration granted. (Ayes 35. Noes 0. Page 4976.)

Senate

Motion to reconsider made by Senator Leno.

Senate

Read third time. Refused passage. (Ayes 15. Noes 19. Page 4975.).

Aug 27, 2012

Senate

Read second time. Ordered to third reading.

Aug 24, 2012

Senate

Read third time and amended. Ordered to second reading.

Aug 20, 2012

Senate

Read second time. Ordered to third reading.

Aug 16, 2012

Senate

Read third time and amended. Ordered to second reading.

Aug 07, 2012

Senate

Read second time. Ordered to third reading.

Aug 06, 2012

Senate

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

Jun 28, 2012

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (June 28). Re-referred to Com. on APPR.

  • Referral-Committee
  • Committee-Passage
  • Committee-Passage-Favorable
Com. on APPR.

Jun 20, 2012

Senate

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

  • Reading-2
  • Amendment-Introduction
  • Reading-1
  • Amendment-Passage
  • Referral-Committee
Com. on GOV. & F.

Jun 14, 2012

Senate

Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Jun 04, 2012

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

May 31, 2012

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 47. Noes 24. Page 5193.)

May 29, 2012

Assembly

Read second time. Ordered to third reading.

May 25, 2012

Assembly

Read second time and amended. Ordered to second reading.

Assembly

From committee: Do pass as amended. (Ayes 10. Noes 5.) (May 25).

May 16, 2012

Assembly

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

  • Referral-Committee
APPR. suspense file. APPR

May 03, 2012

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 02, 2012

Assembly

Read second time and amended.

May 01, 2012

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 23).

Apr 12, 2012

Assembly

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

  • Referral-Committee
Com. on REV. & TAX.

Apr 11, 2012

Assembly

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

Mar 15, 2012

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 27, 2012

Assembly

Read first time.

Feb 26, 2012

Assembly

From printer. May be heard in committee March 27.

Feb 24, 2012

Assembly

Introduced. To print.

Bill Text

Bill Text Versions Format
AB2439 HTML
02/24/12 - Introduced PDF
04/11/12 - Amended Assembly PDF
05/02/12 - Amended Assembly PDF
05/25/12 - Amended Assembly PDF
06/20/12 - Amended Senate PDF
08/16/12 - Amended Senate PDF
08/24/12 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

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