---
type: "Bill"
title: "Personal income and corporation taxes: credits: rehabilitation of certified historic structures."
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: "20192020"
identifier: "SB 451"
citation: "California SB 451 (20192020)"
classification: ["bill"]
subjects: ["Personal income and corporation taxes: credits: rehabilitation of certified historic structures."]
status: "enacted"
primary_sponsors: ["Atkins"]
version_count: 8
action_count: 29
vote_count: 8
first_action: "2019-02-21"
last_action: "2019-10-09"
source: "openstates"
source_identifier: "ocd-bill/65c5b744-9e3f-4d5e-bef7-727087b93c36"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB451"
source_hash: "dad646999be59a6f4ec1c0685a23ceebcc11cfb8e7548ecb09abd6d8ff8517cd"
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 451 (20192020) — Personal income and corporation taxes: credits: rehabilitation of certified historic structures.

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. **02/21/19 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45199INT)
2. **04/08/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45198AMD)
3. **05/21/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45197AMD)
4. **09/03/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45196AMD)
5. **09/06/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45195AMD)
6. **10/09/19 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45193CHP)
7. **SB451** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB451)
8. **09/13/19 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB451&version=20190SB45194ENR)

## Votes

- Unfinished Business SB451 Atkins Concurrence — **40–0** (pass) · upper
- 3rd Reading — **36–0** (pass) · upper
- SB 451 Atkins Senate Third Reading By Burke — **77–0** (pass) · lower
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **5–0** (pass) · upper
- Do pass as amended — **6–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower
- Placed on suspense file — **5–0** (pass) · upper
- Do pass as amended. — **18–0** (pass) · lower

## Sponsors

- Atkins — primary (person)

## Timeline

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

- **2019-02-21** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2019-02-22** From printer. May be acted upon on or after March 24.
- **2019-03-07** Referred to Com. on GOV. & F. `referral-committee`
- **2019-03-27** Set for hearing April 3.
- **2019-04-04** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 550.) (April 3). `committee-passage-favorable, committee-passage, amendment-passage`
- **2019-04-08** Read second time and amended. Re-referred to Com. on APPR. `reading-1, reading-2, amendment-passage, referral-committee`
- **2019-04-26** Set for hearing May 6.
- **2019-05-06** May 6 hearing: Placed on APPR. suspense file.
- **2019-05-10** Set for hearing May 16.
- **2019-05-20** From committee: Do pass as amended. (Ayes 6. Noes 0. Page 1099.) (May 16). `committee-passage-favorable, committee-passage, amendment-passage`
- **2019-05-21** Read second time and amended. Ordered to third reading. `amendment-passage, reading-1, reading-2`
- **2019-05-28** Read third time. Passed. (Ayes 36. Noes 0. Page 1339.) Ordered to the Assembly. `passage, reading-3, reading-1`
- **2019-05-28** In Assembly. Read first time. Held at Desk. `reading-1`
- **2019-06-13** Referred to Com. on REV. & TAX. `referral-committee`
- **2019-07-01** July 1 hearing: Heard for testimony only.
- **2019-07-09** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (July 8). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
- **2019-08-14** August 14 set for first hearing. Placed on APPR. suspense file.
- **2019-08-30** From committee: Do pass as amended. (Ayes 18. Noes 0.) (August 30). `committee-passage-favorable, committee-passage, amendment-passage`
- **2019-09-03** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
- **2019-09-04** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-09-06** Read third time and amended. `amendment-passage, reading-3, reading-1`
- **2019-09-06** Ordered to third reading.
- **2019-09-10** Read third time. Passed. (Ayes 77. Noes 0. Page 3336.) Ordered to the Senate. `passage, reading-3, reading-1`
- **2019-09-10** In Senate. Concurrence in Assembly amendments pending.
- **2019-09-11** Ordered to special consent calendar.
- **2019-09-11** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2868.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2019-09-19** Enrolled and presented to the Governor at 3 p.m.
- **2019-10-09** Approved by the Governor. `executive-signature`
- **2019-10-09** Chaptered by Secretary of State. Chapter 703, Statutes of 2019.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/65c5b744-9e3f-4d5e-bef7-727087b93c36`. Confidence: reported (aggregated from official California legislature records).