---
type: "Bill"
title: "Income taxes: administration: nonresident aliens: identifying numbers: group filing."
description: "The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "AB 2660"
citation: "California AB 2660 (20192020)"
classification: ["bill"]
subjects: ["Income taxes: administration: nonresident aliens: identifying numbers: group filing."]
status: "enacted"
primary_sponsors: ["Burke"]
version_count: 6
action_count: 21
vote_count: 5
first_action: "2020-02-20"
last_action: "2020-09-18"
source: "openstates"
source_identifier: "ocd-bill/ccb39e4b-5c78-413d-8967-4b4c0ed2330e"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB2660"
source_hash: "916c2748f87209435a8d82facb4a788932561fcde14e6482c890b0f1144c7128"
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 2660 (20192020) — Income taxes: administration: nonresident aliens: identifying numbers: group filing.

The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified.

## Version chain

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

1. **02/20/20 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2660&version=20190AB266099INT)
2. **05/11/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2660&version=20190AB266098AMD)
3. **06/04/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2660&version=20190AB266097AMD)
4. **09/18/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2660&version=20190AB266095CHP)
5. **AB2660** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB2660)
6. **08/31/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB2660&version=20190AB266096ENR)

## Votes

- Do pass and be re-referred to the Committee on [Appropriations] — **11–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **7–0** (pass) · upper
- Consent Calendar AB2660 — **39–0** (pass) · upper
- AB 2660 Burke Assembly Third Reading — **78–0** (pass) · lower
- Do pass as amended. — **18–0** (pass) · lower

## Sponsors

- Burke — primary (person)

## Timeline

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

- **2020-02-20** Read first time. To print. `reading-1`
- **2020-02-21** From printer. May be heard in committee March 22.
- **2020-03-12** Referred to Com. on REV. & TAX. `referral-committee`
- **2020-05-11** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `reading-1, reading-2, amendment-passage, amendment-introduction`
- **2020-05-12** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2020-05-18** From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 18). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2020-06-02** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
- **2020-06-03** From committee: Amend, and do pass as amended. (Ayes 18. Noes 0.) (June 3). `amendment-passage, committee-passage, amendment-introduction`
- **2020-06-04** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-1, reading-2`
- **2020-06-08** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-06-10** Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 4792.) `passage, reading-3, reading-1`
- **2020-06-11** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2020-07-01** Referred to Com. on GOV. & F. `referral-committee`
- **2020-07-30** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (July 29). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2020-08-13** From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. `committee-passage, reading-2`
- **2020-08-14** Read second time. Ordered to Consent Calendar. `reading-1, reading-2`
- **2020-08-28** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 4377.). `passage, reading-3, reading-1`
- **2020-08-28** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2020-09-04** Enrolled and presented to the Governor at 2 p.m.
- **2020-09-18** Approved by the Governor. `executive-signature`
- **2020-09-18** Chaptered by Secretary of State - Chapter 102, Statutes of 2020.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ccb39e4b-5c78-413d-8967-4b4c0ed2330e`. Confidence: reported (aggregated from official California legislature records).