Susan Eggman
- Democratic
- Senator
- District 5
Author
The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, a credit for qualified taxpayers, defined as the person responsible for planting a crop, managing the crop, and harvesting the crop from the land, in an amount equal to 15% of the qualified value of fresh fruits or vegetables donated to a food bank. This bill, under both laws, would expand the credit to apply to the donation of qualified donation items, defined as raw agricultural products or processed foods. The bill would expand the definition of qualified taxpayer to include the person responsible for growing or raising a qualified donation item, or harvesting, packing, or processing a qualified donation item but would exclude a retailer, as defined, from that expanded definition. The bill would apply these provisions to taxable years beginning on or after January 1, 2020. This bill would take effect immediately as a tax levy.
Chaptered by Secretary of State - Chapter 431, Statutes of 2019.
Approved by the Governor.
Enrolled and presented to the Governor at 3:30 p.m.
Assembly Rule 77 suspended. (Page 3252.)
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 3299.).
Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2712.).
In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 11 pursuant to Assembly Rule 77.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0.) (August 30).
Read second time and amended. Re-referred to Com. on APPR.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 12).
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 1937.)
Read second time. Ordered to third reading.
From committee: Amend, and do pass as amended. (Ayes 18. Noes 0.) (May 16).
Read second time and amended. Ordered returned to second reading.
In committee: Set, first hearing. Referred to APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 8). Re-referred to Com. on APPR.
In committee: Hearing for testimony only.
From printer. May be heard in committee March 17.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB614 | HTML |
| 02/14/19 - Introduced | |
| 05/16/19 - Amended Assembly | |
| 06/13/19 - Amended Senate | |
| 09/13/19 - Enrolled | |
| 10/02/19 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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