AB 246

  • California Assembly Bill
  • 2011-2012 Regular Session
  • Introduced in Assembly
  • Passed Assembly May 19, 2011
  • Senate
  • Governor

Income taxes: credit: hiring.

Abstract

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including a credit for taxable years beginning on or after January 1, 2009, in the amount of $3,000 for each full-time employee hired by a qualified employer, with a maximum cumulative credit of $400,000,000 for all taxable years. Those laws define "qualified employer" as a taxpayer that employed 20 or fewer employees as of the last day of the preceding taxable year. This bill would, under both laws, for taxable years beginning on or after January 1, 2012, redefine "qualified employer" to mean a disabled veteran business enterprise, a disadvantaged business enterprise, a microbusiness, or a small business, as defined. This bill would, for taxable years beginning on or after January 1, 2012, allow a credit in the amount of $4,500 for each net increase in full-time employees, who are paid qualified wages of less than $16 per hour and a credit in the amount of $9,100 for each net increase in full-time employees, who are paid qualified wages of $16 or more per hour, as provided. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.

Bill Sponsors (5)

Votes


Actions


Aug 08, 2012

Senate

In committee: Set, final hearing. Failed passage.

Jul 03, 2012

Senate

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

Jun 26, 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 18, 2012

Senate

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

Jun 12, 2012

Senate

In committee: Hearing postponed by committee.

Jun 07, 2012

Senate

In committee: Hearing postponed by committee.

May 08, 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.

Mar 01, 2012

Senate

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

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

Feb 17, 2012

Senate

Re-referred to Com. on RLS. pursuant to Senate Rule 29.10 (c).

  • Referral-Committee
Com. on RLS. pursuant to Senate Rule 29.10 (c).

Feb 14, 2012

Senate

Read second time. Ordered to third reading.

Feb 13, 2012

Senate

Ordered to second reading.

Senate

Read second time and amended. Ordered to second reading.

Senate

From inactive file.

Sep 07, 2011

Senate

Ordered to inactive file at the request of Senator Kehoe.

Jul 12, 2011

Senate

Read second time. Ordered to third reading.

Jul 11, 2011

Senate

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

Jun 28, 2011

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 3. Noes 1.) (June 28). Re-referred to Com. on APPR.

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

Jun 20, 2011

Senate

From committee: Do pass and re-refer to Com. on JUD. (Ayes 4. Noes 2.) (June 20). Re-referred to Com. on JUD.

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

Jun 02, 2011

Senate

Referred to Coms. on E.Q. and JUD.

  • Referral-Committee
Coms. on E.Q. and JUD.

May 19, 2011

Senate

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

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 47. Noes 29. Page 1469.)

May 16, 2011

Assembly

Read second time. Ordered to third reading.

May 12, 2011

Assembly

From committee: Do pass. (Ayes 12. Noes 4.) (May 11).

Apr 27, 2011

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (April 26). Re-referred to Com. on APPR.

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

Apr 05, 2011

Assembly

From committee: Do pass and re-refer to Com. on E.S. & T.M. (Ayes 6. Noes 4.) (April 5). Re-referred to Com. on E.S. & T.M.

  • Referral-Committee
  • Committee-Passage
  • Committee-Passage-Favorable
Com. on E.S. & T.M.

Mar 30, 2011

Assembly

Re-referred to Com. on JUD.

  • Referral-Committee
Com. on JUD.

Mar 29, 2011

Assembly

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

Mar 22, 2011

Assembly

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

Mar 03, 2011

Assembly

Referred to Coms. on JUD. and E.S. & T.M.

  • Referral-Committee
Coms. on JUD. and E.S. & T.M.

Feb 04, 2011

Assembly

From printer. May be heard in committee March 6.

Feb 03, 2011

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB246 HTML
02/03/11 - Introduced PDF
03/29/11 - Amended Assembly PDF
02/13/12 - Amended Senate PDF
05/08/12 - Amended Senate PDF
06/26/12 - Amended Senate PDF

Related Documents

Document Format
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Sources

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