---
type: "Bill"
title: "Income taxes: credit: conservation."
description: "The Natural Heritage Preservation Tax Credit Act of 2000 requires the Wildlife Conservation Board to implement a program under which property, as defined, may be contributed to the state, any local government, as defined, or to any nonprofit organization designated by a local government, based on specified criteria, in order to provide for the protection of wildlife habitat, open space, and agricultural lands."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "SB 355"
citation: "California SB 355 (20132014)"
classification: ["bill"]
subjects: ["Income taxes: credit: conservation."]
status: "enacted"
primary_sponsors: ["Beall"]
version_count: 12
action_count: 42
vote_count: 9
first_action: "2013-02-20"
last_action: "2014-09-26"
source: "openstates"
source_identifier: "ocd-bill/74191040-14c5-4d7f-a04a-03f1f4838e0b"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB355"
source_hash: "17e01c2834927353d3d412c05ae86eea065190da987d5f58a5e6881e5bca4add"
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 SB 355 (20132014) — Income taxes: credit: conservation.

The Natural Heritage Preservation Tax Credit Act of 2000 requires the Wildlife Conservation Board to implement a program under which property, as defined, may be contributed to the state, any local government, as defined, or to any nonprofit organization designated by a local government, based on specified criteria, in order to provide for the protection of wildlife habitat, open space, and agricultural lands.

## Version chain

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

1. **02/20/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35599INT)
2. **04/15/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35598AMD)
3. **04/25/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35597AMD)
4. **05/07/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35596AMD)
5. **05/13/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35595AMD)
6. **05/27/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35594AMD)
7. **07/02/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35593AMD)
8. **08/04/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35592AMD)
9. **08/18/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35591AMD)
10. **09/26/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35589CHP)
11. **SB355** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB355)
12. **08/28/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB355&version=20130SB35590ENR)

## Votes

- Do pass as amended and be re-referred to the Committee on Appropriations. — **7–0** (pass) · lower
- Unfinished Supp 1 SB355 Beall Concurrence — **36–0** (pass) · upper
- SB 355 Beall Senate Third Reading By GORDON — **77–0** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **7–0** (pass) · upper
- Do pass as amended. — **17–0** (pass) · lower
- Do pass. — **6–0** (pass) · upper
- 3rd Reading — **32–0** (pass) · upper
- Placed on Appropriations Suspense file. — **6–0** (pass) · upper
- Do pass as amended, and re-refer to the Committee on Governance and Finance. — **8–1** (pass) · upper

## Sponsors

- Beall — primary (person)

## Timeline

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

- **2013-02-20** Introduced. Read first time. To Com. on RLS. for assignment. To print. `reading-1, introduction`
- **2013-02-21** From printer. May be acted upon on or after March 23.
- **2013-02-28** Referred to Coms. on GOV. & F. and N.R. & W. `referral-committee`
- **2013-03-21** Set for hearing April 10.
- **2013-04-02** Set, first hearing. Hearing canceled at the request of author.
- **2013-04-02** Withdrawn from committee.
- **2013-04-02** Re-referred to Com. on RLS. `referral-committee`
- **2013-04-03** Re-referred to Coms. on N.R. & W. and GOV. & F. `referral-committee`
- **2013-04-09** Set for hearing April 23.
- **2013-04-15** From committee with author's amendments. Read second time and amended. Re-referred to Com. on N.R. & W. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2013-04-24** From committee: Do pass as amended and re-refer to Com. on GOV. & F. (Ayes 8. Noes 1. Page 641.) (April 23). `committee-passage-favorable, committee-passage, amendment-passage`
- **2013-04-25** Read second time and amended. Re-referred to Com. on GOV. & F. `amendment-passage, reading-2, reading-1, referral-committee`
- **2013-04-25** Set for hearing May 1.
- **2013-05-06** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 751.) (May 1). `committee-passage-favorable, committee-passage, amendment-passage`
- **2013-05-07** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, reading-1, referral-committee`
- **2013-05-10** Set for hearing May 20.
- **2013-05-13** From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2013-05-20** Placed on APPR. suspense file.
- **2013-05-21** Set for hearing May 23.
- **2013-05-23** Held in committee and under submission.
- **2014-01-21** Set for hearing January 23.
- **2014-01-23** From committee: Do pass. (Ayes 6. Noes 0. Page 2644.) (January 23). `committee-passage-favorable, committee-passage`
- **2014-01-27** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2014-01-28** Read third time. Passed. (Ayes 32. Noes 0. Page 2662.) Ordered to the Assembly. `reading-3, reading-1, passage`
- **2014-01-28** In Assembly. Read first time. Held at Desk. `reading-1`
- **2014-04-24** Referred to Com. on REV. & TAX. `referral-committee`
- **2014-05-27** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2014-06-09** Hearing postponed by committee.
- **2014-06-25** Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2014-07-01** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 25). `committee-passage-favorable, committee-passage, amendment-passage`
- **2014-07-02** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-2, reading-1, referral-committee`
- **2014-08-04** From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2014-08-06** Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2014-08-14** From committee: Do pass as amended. (Ayes 17. Noes 0.) (August 14). `committee-passage-favorable, committee-passage, amendment-passage`
- **2014-08-18** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage`
- **2014-08-19** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2014-08-25** Read third time. Passed. (Ayes 77. Noes 0. Page 6414.) Ordered to the Senate. `reading-3, reading-1, passage`
- **2014-08-26** In Senate. Concurrence in Assembly amendments pending.
- **2014-08-26** Assembly amendments concurred in. (Ayes 36. Noes 0. Page 4876.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
- **2014-09-02** Enrolled and presented to the Governor at 11 a.m.
- **2014-09-26** Approved by the Governor. `executive-signature`
- **2014-09-26** Chaptered by Secretary of State. Chapter 620, Statutes of 2014.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/74191040-14c5-4d7f-a04a-03f1f4838e0b`. Confidence: reported (aggregated from official California legislature records).