Noreen Evans
- Democratic
Author
The Personal Income Tax Law provides for modified conformity to specified provisions of federal income tax law relating to the exclusion of the discharge of qualified principal residence indebtedness, as defined, from an individual's income if that debt is discharged after January 1, 2007, and before January 1, 2013, as provided. The federal American Taxpayer Relief Act of 2012 extended the operation of those provisions to qualified principal residence indebtedness that is discharged before January 1, 2014. This bill would conform to the federal extension and make legislative findings and declarations regarding the public purpose served by the bill. The bill would also make a continuous appropriation from the General Fund to the Franchise Tax Board in those amounts necessary to make payments to taxpayers who have included in income and paid tax on qualified principal residence indebtedness that was discharged on and after January 1, 2013, and before January 1, 2014.
From Assembly without further action.
From committee without further action.
Re-referred to Com. on RLS. pursuant to Assembly Rule 96.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on HEALTH.
Set, first hearing. Hearing canceled at the request of author.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on HEALTH.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on HEALTH.
From committee: Do pass and re-refer to Com. on HEALTH. (Ayes 5. Noes 1.) (June 18). Re-referred to Com. on HEALTH.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 22. Noes 12. Page 969.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 5. Noes 2. Page 756.) (April 30).
Set for hearing April 30.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 24.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB439 | HTML |
| 02/21/13 - Introduced | |
| 04/01/13 - Amended Senate | |
| 06/27/13 - Amended Assembly | |
| 08/05/13 - Amended Assembly | |
| 04/21/14 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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