republic-os/legislation/us/states/ca/20092010/ab-2671.md

---
type: "Bill"
title: "Taxes: corporations: LLCs minimum franchise tax: exemption: Armed Forces."
description: "Existing law, generally, imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010"
identifier: "AB 2671"
citation: "California AB 2671 (20092010)"
classification: ["bill"]
subjects: ["Taxes: corporations: LLCs minimum franchise tax: exemption: Armed Forces."]
status: "enacted"
primary_sponsors: ["Cook"]
version_count: 9
action_count: 29
vote_count: 8
first_action: "2010-02-19"
last_action: "2010-09-27"
source: "openstates"
source_identifier: "ocd-bill/83d71fcc-fa90-4502-88f1-5c9155df69ea"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB2671"
source_hash: "a8f901fa19836a4fa0a7dd9a3fad96e633ea7236e790a000b254e9bf5c7c8e0d"
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 2671 (20092010) — Taxes: corporations: LLCs minimum franchise tax: exemption: Armed Forces.

Existing law, generally, imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified.

## Version chain

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

1. **02/19/10 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267199INT)
2. **04/27/10 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267198AMD)
3. **05/17/10 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267197AMD)
4. **06/16/10 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267196AMD)
5. **06/30/10 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267195AMD)
6. **07/15/10 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267194AMD)
7. **09/27/10 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267192CHP)
8. **AB2671** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB2671)
9. **08/31/10 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920100AB2671&version=20090AB267193ENR)

## Votes

- AB 2671 COOK Concurrence in Senate Amendments — **pass** (pass) · lower
- Placed on Appropriations Suspense file. — **pass** (pass) · upper
- AB 2671 COOK Consent Calendar Second Day Regular Session — **pass** (pass) · lower
- Do pass as amended, and re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- Do pass as amended, to Consent Calendar. — **pass** (pass) · lower
- Do pass. — **pass** (pass) · upper
- Assembly 3rd Reading AB2671 Cook By Padilla — **pass** (pass) · upper
- Do pass as amended and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower

## Sponsors

- Cook — primary (person)
- DeVore — coauthor (person)
- Nestande — coauthor (person)

## Timeline

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

- **2010-02-19** Introduced. To print. `introduction`
- **2010-02-21** From printer. May be heard in committee March 23.
- **2010-02-22** Read first time. `reading-1`
- **2010-03-18** Referred to Com. on REV. & TAX. `referral-committee`
- **2010-04-26** From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 12). `amendment-introduction, amendment-passage, committee-passage`
- **2010-04-27** Read second time and amended. `amendment-passage, reading-2, reading-1`
- **2010-04-28** Re-referred to Com. on APPR. `referral-committee`
- **2010-05-13** From committee: Amend, and do pass as amended. To Consent Calendar. (May 12). `amendment-introduction, amendment-passage, committee-passage`
- **2010-05-17** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-2, reading-1`
- **2010-05-18** Read second time. To Consent Calendar. `reading-2, reading-1`
- **2010-05-20** Read third time, passed, and to Senate. (Ayes 72. Noes 0. Page 5236.) `reading-3, passage, reading-1`
- **2010-05-20** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2010-06-03** Referred to Com. on REV. & TAX. `referral-committee`
- **2010-06-16** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX. `amendment-introduction, reading-2, amendment-passage, referral-committee, reading-1`
- **2010-06-16** (Corrected June 29.)
- **2010-06-29** From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 3. Noes 0.) (June 23). `amendment-introduction, amendment-passage, committee-passage`
- **2010-06-30** Read second time and amended. Re-referred to Com. on APPR. `reading-2, amendment-passage, referral-committee, reading-1`
- **2010-07-15** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR. `amendment-introduction, reading-2, amendment-passage, referral-committee, reading-1`
- **2010-08-02** In committee: Placed on APPR suspense file.
- **2010-08-16** From committee: Do pass. (Ayes 11. Noes 0.) (August 12). `committee-passage-favorable, committee-passage`
- **2010-08-16** Received August 13 pursuant to JR 61(b)(14).
- **2010-08-17** Read second time. To third reading. `reading-2, reading-1`
- **2010-08-24** Read third time, passed, and to Assembly. (Ayes 35. Noes 0. Page 4817.) `reading-3, passage, reading-1`
- **2010-08-24** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 26 pursuant to Assembly Rule 77.
- **2010-08-25** Assembly Rule 77 suspended. (Page 6644.)
- **2010-08-25** Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6664.) `amendment-passage, committee-passage-favorable`
- **2010-09-03** Enrolled and to the Governor at 3 p.m.
- **2010-09-25** Approved by the Governor. `executive-signature`
- **2010-09-27** Chaptered by Secretary of State - Chapter 394, Statutes of 2010.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/83d71fcc-fa90-4502-88f1-5c9155df69ea`. Confidence: reported (aggregated from official California legislature records).