---
type: "Bill"
title: "Income taxes: credits: contributions to education funds."
description: "The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "SB 798"
citation: "California SB 798 (20132014)"
classification: ["bill"]
subjects: ["Income taxes: credits: contributions to education funds."]
status: "enacted"
primary_sponsors: ["De León"]
version_count: 5
action_count: 28
vote_count: 7
first_action: "2013-02-22"
last_action: "2014-09-16"
source: "openstates"
source_identifier: "ocd-bill/179ff864-1465-4768-94ee-2ad937b2e33e"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB798"
source_hash: "f3c1a6b96b1ebc38dd799cbebcbb929d9be376d2767be87bd690bef4971e5647"
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 798 (20132014) — Income taxes: credits: contributions to education funds.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.

## Version chain

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

1. **02/22/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB798&version=20130SB79899INT)
2. **01/06/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB798&version=20130SB79898AMD)
3. **09/16/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB798&version=20130SB79896CHP)
4. **SB798** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB798)
5. **08/21/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB798&version=20130SB79897ENR)

## Votes

- Do pass. — **17–0** (pass) · lower
- Do pass. — **6–0** (pass) · upper
- 3rd Reading SB798 De León Urgency Clause — **34–0** (pass) · upper
- Placed on Appropriations Suspense file. — **5–0** (pass) · upper
- Do pass and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **6–0** (pass) · upper
- SB 798 De León Third Reading Urgency By QUIRK-SILVA — **76–0** (pass) · lower

## Sponsors

- De León — primary (person)

## Timeline

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

- **2013-02-22** Introduced. To Com. on RLS. for assignment. To print. `introduction`
- **2013-02-22** (Corrected March 13).
- **2013-02-23** From printer. May be acted upon on or after March 25.
- **2013-02-25** Read first time. `reading-1`
- **2013-03-11** Referred to Coms. on GOV. & F. and RLS. `referral-committee`
- **2013-03-21** Set for hearing April 24.
- **2013-04-15** Set, first hearing. Hearing canceled at the request of author.
- **2014-01-06** From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
- **2014-01-10** Set for hearing January 15.
- **2014-01-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 2598.) (January 15). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-01-16** Set for hearing January 21.
- **2014-01-21** Placed on APPR. suspense file.
- **2014-01-22** Set for hearing January 23.
- **2014-01-23** From committee: Do pass. (Ayes 6. Noes 0. Page 2645.) (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. Urgency clause adopted. Passed. (Ayes 34. Noes 0. Page 2665.) Ordered to the Assembly. `reading-3, reading-1, passage`
- **2014-01-28** In Assembly. Read first time. Held at Desk. `reading-1`
- **2014-04-10** Referred to Com. on REV. & TAX. `referral-committee`
- **2014-06-25** Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
- **2014-06-26** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 25). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-08-06** Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2014-08-14** From committee: Do pass. (Ayes 17. Noes 0.) (August 14). `committee-passage-favorable, committee-passage`
- **2014-08-18** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2014-08-20** Read third time. Urgency clause adopted. Passed. (Ayes 76. Noes 0. Page 6226.) Ordered to the Senate. `reading-3, reading-1, passage`
- **2014-08-20** In Senate. Ordered to engrossing and enrolling.
- **2014-08-25** Enrolled and presented to the Governor at 4 p.m.
- **2014-09-16** Approved by the Governor. `executive-signature`
- **2014-09-16** Chaptered by Secretary of State. Chapter 367, Statutes of 2014.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/179ff864-1465-4768-94ee-2ad937b2e33e`. Confidence: reported (aggregated from official California legislature records).