Patricia C. Bates
- Republican
Author
The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Existing law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization. This bill would eliminate the $25 filing fee on January 1, 2021. The Corporation Tax Law requires specific tax-exempt organizations to file an annual return containing specified information and requires the return to be filed on or before the 15th day of the 5th full calendar month following the close of the taxable year. Existing law requires those organizations to pay a $10 filing fee on or before the due date for filing the annual return, determined with regard to any extension of time for filing the return, and increases that filing fee to $25 in case of failure to pay the fee on or before that due date. This bill would eliminate those filing fees on January 1, 2021. This bill would also make various nonsubstantive and conforming changes to, among other things, update cross references.
Chaptered by Secretary of State. Chapter 59, Statutes of 2020.
Approved by the Governor.
Enrolled and presented to the Governor at 1 p.m.
In Senate. Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 75. Noes 0. Page 5201.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 18. Noes 0.) (August 20).
August 11 set for first hearing. Placed on suspense file.
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 39. Noes 0. Page 3817.) Ordered to the Assembly.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3767.) (June 18).
Set for hearing June 18.
June 9 hearing: Placed on APPR. suspense file.
Set for hearing June 9.
Hearing rescheduled due to Capitol closure.
Set for hearing June 1.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3576.) (May 21). Re-referred to Com. on APPR.
Set for hearing May 21.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
March 18 hearing postponed by committee.
Set for hearing March 18.
From printer. May be acted upon on or after March 8.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB934 | HTML |
| 02/06/20 - Introduced | |
| 04/29/20 - Amended Senate | |
| 06/18/20 - Amended Senate | |
| 08/26/20 - Enrolled | |
| 09/09/20 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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