---
type: "Bill"
title: "Corporation taxes: filing requirements: tax-exempt organizations."
description: "Under the Corporation Tax Law, specific tax-exempt organizations are exempted from the requirement to file annual information returns, including those organizations the gross receipts of which in each taxable year are normally not more than $25,000."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20112012"
identifier: "AB 1677"
citation: "California AB 1677 (20112012)"
classification: ["bill"]
subjects: ["Corporation taxes: filing requirements: tax-exempt organizations."]
status: "enacted"
primary_sponsors: ["Nestande"]
version_count: 6
action_count: 22
vote_count: 8
first_action: "2012-02-14"
last_action: "2012-09-30"
source: "openstates"
source_identifier: "ocd-bill/998f4f4d-3fae-4bc1-b5c8-76d1b6d788f7"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB1677"
source_hash: "530562053058754b7f65f822d5a7de768ae63e1bdc616fceba7a4da51b84caf2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 1677 (20112012) — Corporation taxes: filing requirements: tax-exempt organizations.

Under the Corporation Tax Law, specific tax-exempt organizations are exempted from the requirement to file annual information returns, including those organizations the gross receipts of which in each taxable year are normally not more than $25,000.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/14/12 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB1677&version=20110AB167799INT)
2. **03/14/12 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB1677&version=20110AB167798AMD)
3. **06/04/12 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB1677&version=20110AB167797AMD)
4. **09/30/12 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB1677&version=20110AB167795CHP)
5. **AB1677** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB1677)
6. **08/31/12 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB1677&version=20110AB167796ENR)

## Votes

- Do pass, but re-refer to the Committee on Appropriations. — **9–0** (pass) · upper
- AB 1677 NESTANDE Consent Calendar Second Day — **74–0** (pass) · lower
- 3rd Reading AB1677 Nestande By La Malfa — **36–0** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- Placed on Appropriations Suspense file. — **7–0** (pass) · upper
- AB 1677 NESTANDE Concurrence in Senate Amendments — **79–0** (pass) · lower
- Do pass. — **7–0** (pass) · upper
- Do pass, to Consent Calendar. — **17–0** (pass) · lower

## Sponsors

- Nestande — primary (person)
- Garrick — coauthor (person)
- Gordon — coauthor (person)
- Harman — coauthor (person)
- Jeffries — coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2012-02-14** Read first time. To print. `reading-1`
- **2012-02-15** From printer. May be heard in committee March 16.
- **2012-02-23** Referred to Com. on REV. & TAX. `referral-committee`
- **2012-03-14** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `reading-2, amendment-introduction, reading-1, amendment-passage`
- **2012-03-15** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2012-04-10** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 9). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-04-18** From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (April 18). `committee-passage, committee-passage-favorable`
- **2012-04-19** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2012-04-26** Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 4568.) `reading-3, reading-1, passage`
- **2012-04-26** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2012-05-03** Referred to Com. on GOV. & F. `referral-committee`
- **2012-06-04** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. `reading-2, amendment-introduction, reading-1, amendment-passage, referral-committee`
- **2012-06-20** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 20). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2012-07-02** In committee: Placed on APPR. suspense file.
- **2012-08-16** From committee: Do pass. (Ayes 7. Noes 0.) (August 16). `committee-passage, committee-passage-favorable`
- **2012-08-20** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2012-08-22** Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 4702.). `reading-3, reading-1, passage`
- **2012-08-22** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.
- **2012-08-27** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6305.). `committee-passage-favorable, amendment-passage`
- **2012-09-06** Enrolled and presented to the Governor at 5:45 p.m.
- **2012-09-30** Approved by the Governor. `executive-signature`
- **2012-09-30** Chaptered by Secretary of State - Chapter 858, Statutes of 2012.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/998f4f4d-3fae-4bc1-b5c8-76d1b6d788f7`. Confidence: reported (aggregated from official California legislature records).