Steve Glazer
- Democratic
- Senator
- District 7
Author
Existing law requires an individual taxpayer to notify the Franchise Tax Board of any change in the amount of gross income or deductions, as reported on the individual's federal tax return, within 6 months of the final determination, as defined, of that change, unless the change does not increase the amount of California income tax due. Existing law authorizes the Franchise Tax Board, within 2 years of the date of a final determination, to allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination, as specified. This bill would require a partnership, if any item required to be shown on a federal partnership return is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment or made a federal election for alternative to payment, to report each change or correction to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Chaptered by Secretary of State. Chapter 729, Statutes of 2018.
Approved by the Governor.
Enrolled and presented to the Governor at 4 p.m.
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6113.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
From committee: That the Assembly amendments be concurred in. (Ayes 7. Noes 0. Page 6069.)
Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d).
From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5880.) Re-referred to Com. on GOV. & F.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 6587.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 17. Noes 0.) (August 16).
August 8 set for first hearing. Placed on APPR. suspense file.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 25).
From committee: Be re-referred to Com. on REV. & TAX. (Ayes 7. Noes 0.) (June 14). Re-referred to Com. on REV. & TAX.
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 G.O.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O.
July 5 set for first hearing canceled at the request of author.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 36. Noes 0. Page 802.) Ordered to the Assembly.
Read second time. Ordered to third reading.
Published April 18 at 9 p.m.
Ordered to second reading.
Read third time and amended.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 585.) (April 3).
Set for hearing April 3.
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0. Page 362.) (March 14). Re-referred to Com. on APPR.
Set for hearing March 14.
From printer. May be acted upon on or after March 12.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB274 | HTML |
| 02/09/17 - Introduced | |
| 04/18/17 - Amended Senate | |
| 04/09/18 - Amended Assembly | |
| 04/16/18 - Amended Assembly | |
| 06/28/18 - Amended Assembly | |
| 09/06/18 - Enrolled | |
| 09/23/18 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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