Anthony Portantino
- Democratic
- Senator
- District 25
Author
The Personal Income Tax Law allows various credits against the taxes imposed by the law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as a refundable tax credit in excess of any tax liabilities. This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a credit against those taxes to a qualified taxpayer in an amount equal to $1,000 for each household with zero registered vehicles, as defined. The bill would require the qualified taxpayer to self-certify the number of registered vehicles owned by the qualified taxpayer and their dependents and by each entity in which the qualified taxpayer or their dependent holds a controlling interest, and that the qualified taxpayer and their dependent do not own or operate a vehicle within the state that is required to be registered with the Department of Motor Vehicles but is not. The bill would require the Department of Motor Vehicles to provide necessary taxpayer and vehicle information to the Franchise Tax Board for administration of the credit. For a qualified taxpayer that was allowed the California Earned Income Tax Credit, the bill would require amounts of this credit in excess of the tax liability be paid to the qualified taxpayer from the Tax Relief and Refund Account. By authorizing new refund payments to be paid from the continuously appropriated Tax Relief and Refund Account, the bill would make an appropriation. Existing law requires a bill authorizing a new tax expenditure 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 a bill authorizing a new tax credit.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 3 p.m.
Read third time. Passed. Ordered to the Senate.
Assembly amendments concurred in. (Ayes 33. Noes 2. Page 5389.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time and amended.
Ordered to third reading.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 14. Noes 0.) (August 11).
August 3 set for first hearing. Placed on suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 1.) (June 30). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
June 13 hearing: Heard for testimony only.
Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on P.E. & R.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 36. Noes 0. Page 1232.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 1192.) (May 20).
Set for hearing May 20.
May 3 hearing: Placed on APPR suspense file.
Set for hearing May 3.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 843.) (April 19). Re-referred to Com. on APPR.
Set for hearing April 19.
(Ayes 32. Noes 4.)
Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
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 |
|---|---|
| SB457 | HTML |
| 02/16/21 - Introduced | |
| 05/26/22 - Amended Assembly | |
| 06/21/22 - Amended Assembly | |
| 08/25/22 - Amended Assembly | |
| 09/06/22 - Enrolled |
| Document | Format |
|---|---|
| 04/16/21- Senate Committee on Labor, Public Employment and Retirement | |
| 04/30/21- Senate Appropriations | |
| 05/22/21- Sen. Floor Analyses | |
| 06/10/22- Assembly Revenue and Taxation | |
| 06/29/22- Assembly Revenue and Taxation | |
| 08/01/22- Assembly Appropriations | |
| 08/17/22- ASSEMBLY FLOOR ANALYSIS | |
| 08/26/22- ASSEMBLY FLOOR ANALYSIS | |
| 08/31/22- Sen. Floor Analyses | |
| 10/07/22- Sen. Floor Analyses |
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