AB 454

  • California Assembly Bill
  • 2017-2018 Regular Session
  • Introduced in Assembly
  • Passed Assembly Apr 20, 2017
  • Passed Senate Sep 14, 2017
  • Signed by Governor Oct 11, 2017

Personal income taxes: exclusion: wrongfully incarcerated individuals.

Abstract

The Personal Income Tax Law imposes a tax on taxpayers measured by the taxpayer's taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for a specified amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. Various provisions of the Personal Income Tax Law conform, or conform as modified, to provisions of the Internal Revenue Code as of January 1, 2015. By law enacted December 18, 2015, the Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals. This bill would conform state law to that provision of the Internal Revenue Code. The bill would apply this conformity to taxable years beginning before, on, or after January 1, 2018. The bill would make legislative findings regarding the public purpose served by this bill.

Bill Sponsors (1)

Votes


Actions


Oct 11, 2017

California State Legislature

Approved by the Governor.

California State Legislature

Chaptered by Secretary of State - Chapter 655, Statutes of 2017.

Sep 25, 2017

California State Legislature

Enrolled and presented to the Governor at 12 p.m.

Sep 14, 2017

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2907.).

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 3423.).

Assembly

Ordered to special consent calendar.

Assembly

In Assembly. Concurrence in Senate amendments pending.

Sep 12, 2017

Senate

Ordered to special consent calendar.

Sep 05, 2017

Senate

Read second time. Ordered to third reading.

Sep 01, 2017

Senate

From committee: Do pass. (Ayes 7. Noes 0.) (September 1).

Jul 17, 2017

Senate

In committee: Referred to APPR. suspense file.

  • Referral-Committee
APPR APPR. suspense file.

Jul 06, 2017

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-2
  • Referral-Committee
  • Reading-1
Com. on APPR.

Jul 05, 2017

Senate

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 28).

Jun 06, 2017

Senate

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

May 10, 2017

Senate

Referred to Com. on GOV. & F.

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

Apr 20, 2017

Senate

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

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 1143.)

Apr 06, 2017

Assembly

Read second time. Ordered to Consent Calendar.

Apr 05, 2017

Assembly

From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (April 5).

Mar 28, 2017

Assembly

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 10. Noes 0.) (March 27). Re-referred to Com. on APPR.

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

Mar 20, 2017

Assembly

In committee: Hearing postponed by committee.

Feb 27, 2017

Assembly

Referred to Com. on REV. & TAX.

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

Feb 14, 2017

Assembly

From printer. May be heard in committee March 16.

Feb 13, 2017

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB454 HTML
02/13/17 - Introduced PDF
07/06/17 - Amended Senate PDF
09/15/17 - Enrolled PDF
10/11/17 - Chaptered PDF

Related Documents

Document Format
No related documents.

Sources

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