---
type: "Bill"
title: "Taxation: credits: apportionment: sales factor."
description: "The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010 Special Session 3"
identifier: "AB 15"
citation: "California AB 15 (20092010 Special Session 3)"
classification: ["bill"]
subjects: ["Taxation: credits: apportionment: sales factor."]
status: "enacted"
primary_sponsors: ["Krekorian"]
version_count: 6
action_count: 25
vote_count: 4
first_action: "2009-01-05"
last_action: "2009-02-20"
source: "openstates"
source_identifier: "ocd-bill/f11ea133-9fdb-44fe-ba53-9014fdd4034d"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920103AB15"
source_hash: "83219fc3a607edb874644d335c2d900a9bb9ac5e69c3f01093c14ed0dfda4430"
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 15 (20092010 Special Session 3) — Taxation: credits: apportionment: sales factor.

The Personal Income Tax Law and the Corporation Tax Law authorize 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. **01/05/09 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920103AB15&version=20093AB1599INT)
2. **01/07/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920103AB15&version=20093AB1598AMD)
3. **02/14/09 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920103AB15&version=20093AB1597AMD)
4. **02/20/09 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920103AB15&version=20093AB1595CHP)
5. **AB15** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920103AB15)
6. **02/15/09 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920103AB15&version=20093AB1596ENR)

## Votes

- AB 15 EVANS Assembly Third Reading Third Extraordinary Session — **pass** (pass) · lower
- Do pass as amended. — **pass** (pass) · upper
- AB 15 KREKORIAN Concurrence in Senate Amendments Third Extraordinary Session — **pass** (pass) · lower
- Assembly 3rd Reading AB15 Evans — **pass** (pass) · upper

## Sponsors

- Krekorian — primary (person)
- Florez — coauthor (person)

## Timeline

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

- **2009-01-05** Read first time. To print. `reading-1`
- **2009-01-06** From printer.
- **2009-01-07** Referred to Com. on RULES. `referral-committee`
- **2009-01-07** From committee chair, with author's amendments: Amend, and re-refer to Com. on RULES. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2009-01-08** Re-referred to Com. on RULES. `referral-committee`
- **2009-01-12** Withdrawn from committee. Ordered placed on third reading file.
- **2009-01-12** Read third time, passed, and to Senate. (Ayes 48. Noes 0. Page 36.) `reading-3, passage, reading-1`
- **2009-01-12** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2009-01-26** Withdrawn from committee. Ordered placed on second reading file.
- **2009-01-26** Read second time. To third reading. `reading-2, reading-1`
- **2009-02-14** Senate Rule 29.3 suspended.
- **2009-02-14** (Ayes 23. Noes 13. Page 24.)
- **2009-02-14** Re-referred to Com. on B. & F.R. `referral-committee`
- **2009-02-14** From committee: Amend, and do pass as amended. (Ayes 23. Noes 13. Page 25.) (February 14). `amendment-introduction, amendment-passage, committee-passage`
- **2009-02-14** Ordered returned to third reading.
- **2009-02-14** Read third time, amended, and returned to third reading. (Page 30.). `reading-3, amendment-passage, reading-1`
- **2009-02-14** Read third time, passed, and to Assembly. (Ayes 26. Noes 7. Page 33.) `reading-3, passage, reading-1`
- **2009-02-15** In Assembly. Concurrence in Senate amendments pending.
- **2009-02-15** Senate amendments concurred in. To enrollment. (Ayes 63. Noes 8. Page 105.) `amendment-passage, committee-passage-favorable`
- **2009-02-15** Motion to reconsider on the next Legislative day made by Assembly Member Torrico.
- **2009-02-19** Reconsideration lapsed.
- **2009-02-19** To enrollment.
- **2009-02-19** Enrolled and to the Governor at 11 a.m.
- **2009-02-20** Approved by the Governor. `executive-signature`
- **2009-02-20** Chaptered by Secretary of State. Chapter 10, Statutes of 2009-10 Third Extraordinary Session.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f11ea133-9fdb-44fe-ba53-9014fdd4034d`. Confidence: reported (aggregated from official California legislature records).