---
type: "Bill"
title: "Income and corporation taxes: gross income: exclusion: capital gains: exclusion: disaster loss carryovers: San Bruno gas explosion."
description: "The Personal Income Tax Law defines gross income as all income from whatever source derived, unless specifically excluded. Existing law, by reference to a specified federal statute, excludes from income any amount received by an individual as a qualified disaster relief payment, and defines qualified disaster for purposes of this provision."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20112012"
identifier: "AB 50"
citation: "California AB 50 (20112012)"
classification: ["bill"]
subjects: ["Income and corporation taxes: gross income: exclusion: capital gains: exclusion: disaster loss carryovers: San Bruno gas explosion."]
status: "enacted"
primary_sponsors: ["Hill"]
version_count: 7
action_count: 23
vote_count: 7
first_action: "2010-12-06"
last_action: "2011-04-07"
source: "openstates"
source_identifier: "ocd-bill/b22dbd16-a57e-45a4-add7-3544400fdb3e"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB50"
source_hash: "91be5a85d7b9740e3ae680be8d1b0721d84f12d80c667607483113ce7ae3dcc7"
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 50 (20112012) — Income and corporation taxes: gross income: exclusion: capital gains: exclusion: disaster loss carryovers: San Bruno gas explosion.

The Personal Income Tax Law defines gross income as all income from whatever source derived, unless specifically excluded. Existing law, by reference to a specified federal statute, excludes from income any amount received by an individual as a qualified disaster relief payment, and defines qualified disaster for purposes of this provision.

## Version chain

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

1. **12/06/10 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5099INT)
2. **02/03/11 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5098AMD)
3. **02/18/11 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5097AMD)
4. **03/17/11 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5096AMD)
5. **04/07/11 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5094CHP)
6. **AB50** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB50)
7. **03/29/11 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201120120AB50&version=20110AB5095ENR)

## Votes

- Do pass, but re-refer to the Committee on Appropriations. — **7–0** (pass) · upper
- Do pass as amended. — **9–0** (pass) · upper
- Do pass as amended and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- Do pass. — **15–0** (pass) · lower
- AB 50 HILL Assembly Third Reading — **75–0** (pass) · lower
- AB 50 HILL Concurrence in Senate Amendments — **75–0** (pass) · lower
- 3rd Reading AB50 Hill By Yee — **37–0** (pass) · upper

## Sponsors

- Hill — primary (person)

## Timeline

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

- **2010-12-06** Read first time. To print. `reading-1`
- **2010-12-07** From printer. May be heard in committee January 6.
- **2011-01-24** Referred to Com. on REV. & TAX. `referral-committee`
- **2011-02-03** 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`
- **2011-02-07** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2011-02-17** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (February 14). `amendment-passage, committee-passage, committee-passage-favorable`
- **2011-02-18** Read second time and amended. `reading-2, reading-1, amendment-passage`
- **2011-02-22** Re-referred to Com. on APPR. `referral-committee`
- **2011-02-24** Joint Rule 62(a), file notice suspended. (Page 441.)
- **2011-02-24** From committee: Do pass. (Ayes 15. Noes 0.) (February 24). `committee-passage, committee-passage-favorable`
- **2011-02-28** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2011-03-03** Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 482.) `reading-3, reading-1, passage`
- **2011-03-03** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2011-03-10** Referred to Com. on GOV. & F. `referral-committee`
- **2011-03-16** From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (March 16). Re-referred to Com. on APPR. `referral-committee, committee-passage, committee-passage-favorable`
- **2011-03-17** From committee: Do pass as amended. (Ayes 9. Noes 0.) (March 17). `amendment-passage, committee-passage, committee-passage-favorable`
- **2011-03-17** Read second time and amended. Ordered to third reading. `reading-2, reading-1, amendment-passage`
- **2011-03-24** Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 437.). `reading-3, reading-1, passage`
- **2011-03-24** In Assembly. Concurrence in Senate amendments pending. May be considered on or after March 26 pursuant to Assembly Rule 77.
- **2011-03-29** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 724.). `committee-passage-favorable, amendment-passage`
- **2011-03-29** Enrolled and presented to the Governor at 5:30 p.m.
- **2011-04-06** Approved by the Governor. `executive-signature`
- **2011-04-07** Chaptered by Secretary of State - Chapter 18, Statutes of 2011.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b22dbd16-a57e-45a4-add7-3544400fdb3e`. Confidence: reported (aggregated from official California legislature records).