Robert M. Hertzberg
- Democratic
Author
The Personal Income Tax Law, in modified conformity with federal law, generally defines "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income for purposes of computing tax liability. Existing federal law, known as the National and Community Service State Grant Program, gives educational awards to individuals based on the individual's participation in an approved national service position. That law also provides grants to states, subdivisions of states, and other public and private organizations to carry out national service programs, as defined, including grants to the CaliforniaVolunteers program administered by the office of the Governor. CaliforniaVolunteers, through the California For All Education Award program, offers educational awards using funds granted pursuant to the National and Community Service State Grant Program. This bill would exclude from gross income certain educational awards received by a taxpayer pursuant to the federal National and Community Service State Grant Program. These provisions would become operative upon passage of federal legislation that would exclude these educational awards from gross income for federal income tax purposes, and would remain operative for 5 years. This bill, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, would exclude from gross income any amount received as a California For All Education Award, as defined. Existing law requires any bill authorizing a new tax expenditure, defined to include an exclusion from income, to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
June 6 hearing: Heard for testimony only.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 34. Noes 0. Page 2774.) Ordered to the Assembly.
Read second time. Ordered to third reading.
Ordered to second reading.
From inactive file on motion of Senator Hertzberg.
Ordered to inactive file on request of Senator Hertzberg.
Read second time. Ordered to third reading.
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 1191.) (May 20).
Read second time and amended. Ordered to second reading.
Set for hearing May 20.
April 19 hearing: Placed on APPR suspense file.
Set for hearing April 19.
From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 633.) (March 25). Re-referred to Com. on APPR.
Set for hearing March 25.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
(Ayes 32. Noes 4.)
Art. IV. Sec. 8(a) of the Constitution dispensed with.
From printer. May be acted upon on or after March 19.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB444 | HTML |
| 02/16/21 - Introduced | |
| 03/03/21 - Amended Senate | |
| 05/20/21 - Amended Senate | |
| 05/31/22 - Amended Assembly | |
| 06/21/22 - Amended Assembly |
| Document | Format |
|---|---|
| 03/22/21- Senate Governance and Finance | |
| 04/16/21- Senate Appropriations | |
| 05/20/21- Senate Appropriations | |
| 05/25/21- Sen. Floor Analyses | |
| 01/13/22- Sen. Floor Analyses | |
| 06/03/22- Assembly Revenue and Taxation |
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