SB 834

  • California Senate Bill
  • 2021-2022 Regular Session
  • Introduced in Senate Jan 05, 2022
  • Passed Senate May 23, 2022
  • Passed Assembly Aug 22, 2022
  • Governor

Tax-exempt status: insurrection.

Abstract

The Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations. Existing law provides that tax-exempt status, under certain circumstances, may be suspended or revoked. Existing federal law defines various crimes against the established republican form of government, including treason, insurrection, and seditious conspiracy, as provided. This bill would authorize the Attorney General to make a finding that a tax-exempt organization has actively engaged in, or incited the active engagement in, acts or conspiracies defined as criminal under specified federal law, and likely to produce imminent violation of that federal law. The bill would require the Attorney General to notify the Franchise Tax Board of such a finding, and would state the existing authority of the Franchise Tax Board to revoke the tax-exempt status of the organization found to be in violation.

Bill Sponsors (16)

Votes


Actions


Sep 22, 2022

Senate

Vetoed by the Governor.

Senate

In Senate. Consideration of Governor's veto pending.

Aug 30, 2022

California State Legislature

Enrolled and presented to the Governor at 3 p.m.

Aug 23, 2022

Senate

Assembly amendments concurred in. (Ayes 31. Noes 0. Page 5009.) Ordered to engrossing and enrolling.

Aug 22, 2022

Senate

In Senate. Concurrence in Assembly amendments pending.

Assembly

Read third time. Passed. (Ayes 59. Noes 2. Page 6006.) Ordered to the Senate.

Aug 15, 2022

Assembly

Read second time. Ordered to third reading.

Aug 11, 2022

Assembly

From committee: Do pass. (Ayes 12. Noes 0.) (August 11).

Aug 03, 2022

Assembly

August 3 set for first hearing. Placed on suspense file.

Jun 30, 2022

Assembly

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Jun 29, 2022

Assembly

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 28).

Jun 14, 2022

Assembly

Coauthors revised.

Assembly

From committee: Do pass and re-refer to Com. on PUB. S. (Ayes 7. Noes 0.) (June 13). Re-referred to Com. on PUB. S.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on PUB. S.

May 27, 2022

Assembly

Referred to Coms. on REV. & TAX. and PUB. S.

  • Referral-Committee
Coms. on REV. & TAX. and PUB. S.

May 24, 2022

Assembly

In Assembly. Read first time. Held at Desk.

May 23, 2022

Senate

Read third time. Passed. (Ayes 28. Noes 0. Page 3833.) Ordered to the Assembly.

May 19, 2022

Senate

From committee: Do pass. (Ayes 5. Noes 2. Page 3770.) (May 19).

Senate

Read second time. Ordered to third reading.

May 13, 2022

Senate

Set for hearing May 19.

May 09, 2022

Senate

May 9 hearing: Placed on APPR suspense file.

May 02, 2022

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Apr 29, 2022

Senate

Set for hearing May 9.

Apr 27, 2022

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 3518.) (April 26). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 20, 2022

Senate

From committee: Do pass and re-refer to Com. on PUB. S. (Ayes 4. Noes 0. Page 3459.) (April 20). Re-referred to Com. on PUB. S.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on PUB. S.

Apr 18, 2022

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on GOV. & F.

Apr 14, 2022

Senate

Set for hearing April 20.

Apr 13, 2022

Senate

April 21 hearing postponed by committee.

Apr 08, 2022

Senate

Set for hearing April 26 in PUB. S. pending receipt.

Apr 06, 2022

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on GOV. & F.

Apr 05, 2022

Senate

Set for hearing April 21.

Mar 17, 2022

Senate

Re-referred to Coms. on GOV. & F. and PUB. S.

  • Referral-Committee
Coms. on GOV. & F. and PUB. S.

Mar 09, 2022

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on RLS.

Jan 19, 2022

Senate

Referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Jan 06, 2022

Senate

From printer. May be acted upon on or after February 5.

Jan 05, 2022

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB834 HTML
01/05/22 - Introduced PDF
03/09/22 - Amended Senate PDF
04/06/22 - Amended Senate PDF
04/18/22 - Amended Senate PDF
05/02/22 - Amended Senate PDF
06/30/22 - Amended Assembly PDF
08/25/22 - Enrolled PDF

Related Documents

Document Format
04/18/22- Senate Governance and Finance PDF
04/22/22- Senate Public Safety PDF
05/06/22- Senate Appropriations PDF
05/21/22- Sen. Floor Analyses PDF
06/10/22- Assembly Revenue and Taxation PDF
06/27/22- Assembly Public Safety PDF
08/01/22- Assembly Appropriations PDF
08/17/22- ASSEMBLY FLOOR ANALYSIS PDF
08/22/22- Sen. Floor Analyses PDF
10/13/22- Sen. Floor Analyses PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.