republic-os/legislation/us/states/ca/20092010/ab-229.md

---
type: "Bill"
title: "Uniform Principal and Income Act: trust administration: income and payments."
description: "Existing law, the Uniform Principal and Income Act, requires a trust to be administered with due regard to the respective interests of defined income beneficiaries and remainder beneficiaries. The act requires that a tax required to be paid by a trustee based on receipts allocated to income be paid from income. The act requires the trustee, in order to obtain an estate tax marital deduction for a trust, to allocate a prescribed amount of a payment to income, in accordance with certain requirements. The act further requires the trustee of a trust that qualifies for, or has elected to qualify for, the marital tax deduction, where the separate fund payer provides documentation reflecting the internal income of the separate fund to the trustee, to allocate the internal income of each separate fund for the accounting period as if the separate fund were a trust subject to the act, as provided, and to allocate the balance to the principal."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010"
identifier: "AB 229"
citation: "California AB 229 (20092010)"
classification: ["bill"]
subjects: ["Uniform Principal and Income Act: trust administration: income and payments."]
status: "enacted"
primary_sponsors: ["Charles Calderon"]
version_count: 6
action_count: 21
vote_count: 4
first_action: "2009-02-05"
last_action: "2010-07-15"
source: "openstates"
source_identifier: "ocd-bill/a5b4af3e-2c37-483a-a238-494e16105476"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB229"
source_hash: "c689663c9996261c3799b36fa32d855afec833f1eedd05c3199f27aee8b01049"
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 229 (20092010) — Uniform Principal and Income Act: trust administration: income and payments.

Existing law, the Uniform Principal and Income Act, requires a trust to be administered with due regard to the respective interests of defined income beneficiaries and remainder beneficiaries. The act requires that a tax required to be paid by a trustee based on receipts allocated to income be paid from income. The act requires the trustee, in order to obtain an estate tax marital deduction for a trust, to allocate a prescribed amount of a payment to income, in accordance with certain requirements. The act further requires the trustee of a trust that qualifies for, or has elected to qualify for, the marital tax deduction, where the separate fund payer provides documentation reflecting the internal income of the separate fund to the trustee, to allocate the internal income of each separate fund for the accounting period as if the separate fund were a trust subject to the act, as provided, and to allocate the balance to the principal.

## Version chain

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

1. **02/05/09 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB229&version=20090AB22999INT)
2. **01/04/10 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB229&version=20090AB22997AMD)
3. **04/14/09 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB229&version=20090AB22998AMD)
4. **07/15/10 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB229&version=20090AB22995CHP)
5. **AB229** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB229)
6. **06/30/10 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB229&version=20090AB22996ENR)

## Votes

- Special Consent #28 AB229 Charles Calderon — **pass** (pass) · upper
- Do pass. — **pass** (pass) · upper
- AB 229 CALDERON Consent Calendar Second Day — **pass** (pass) · lower
- Do pass, to Consent Calendar. — **pass** (pass) · lower

## Sponsors

- Charles Calderon — primary (person)

## Timeline

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

- **2009-02-05** Read first time. To print. `reading-1`
- **2009-02-06** From printer. May be heard in committee March 8.
- **2009-04-13** Referred to Com. on REV. & TAX. `referral-committee`
- **2009-04-14** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2009-04-15** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2010-01-04** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `amendment-introduction, reading-2, amendment-passage, reading-1`
- **2010-01-04** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2010-01-12** From committee: Do pass. To Consent Calendar. (January 11). `committee-passage-favorable, committee-passage`
- **2010-01-13** Read second time. To Consent Calendar. `reading-2, reading-1`
- **2010-01-19** Read third time, passed, and to Senate. (Ayes 71. Noes 0. Page 3816.) `reading-3, passage, reading-1`
- **2010-01-19** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2010-02-04** Referred to Com. on JUD. `referral-committee`
- **2010-06-10** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2010-06-16** From committee: Do pass. (Ayes 5. Noes 0.) (June 15). `committee-passage-favorable, committee-passage`
- **2010-06-17** Read second time. To third reading. `reading-2, reading-1`
- **2010-06-23** Ordered to Special Consent Calendar.
- **2010-06-28** Read third time, passed, and to Assembly. (Ayes 32. Noes 0. Page 4100.) `reading-3, passage, reading-1`
- **2010-06-28** In Assembly. To enrollment.
- **2010-07-06** Enrolled and to the Governor at 10:30 a.m.
- **2010-07-15** Approved by the Governor. `executive-signature`
- **2010-07-15** Chaptered by Secretary of State - Chapter 71, Statutes of 2010.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a5b4af3e-2c37-483a-a238-494e16105476`. Confidence: reported (aggregated from official California legislature records).