Personal and corporate income taxes: deductions: illegal activities.
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Those laws, in modified conformity to federal income tax laws, disallow any deduction from gross income if that income is directly derived from, or directly tends to promote or further, illegal activities relating to lotteries, gaming, or horse racing, and other specified illegal activities.
us/states/ca
California Legislature
20112012
AB 1369
California AB 1369 (20112012)
bill
Personal and corporate income taxes: deductions: illegal activities.
California AB 1369 (20112012) — Personal and corporate income taxes: deductions: illegal activities.
The Personal Income Tax Law and the Corporation Tax Law allow various deductions in computing the income that is subject to the taxes imposed by those laws. Those laws, in modified conformity to federal income tax laws, disallow any deduction from gross income if that income is directly derived from, or directly tends to promote or further, illegal activities relating to lotteries, gaming, or horse racing, and other specified illegal activities.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
Do pass, to Consent Calendar. — 17–0 (pass) · lower
Sponsors
Gatto — primary (person)
Perea — author (person)
Timeline
The legislative action history — every referral, reading, and vote.
2011-02-18 Read first time. To print. reading-1
2011-02-20 From printer. May be heard in committee March 22.
2011-03-21 Referred to Com. on REV. & TAX. referral-committee
2011-04-26 In committee: Hearing postponed by committee.
2011-05-02 In committee: Hearing postponed by committee.
2011-05-09 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
2011-05-17 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 16). amendment-passage, committee-passage, committee-passage-favorable
2011-05-18 Read second time and amended. reading-2, reading-1, amendment-passage
2011-05-19 Re-referred to Com. on APPR. referral-committee
2011-05-27 From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 27). committee-passage, committee-passage-favorable
2011-05-27 Read second time. Ordered to consent calendar. reading-2, reading-1
2011-05-31 Ordered to third reading.
2011-06-02 Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1817.) reading-3, reading-1, passage
2011-06-02 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2011-06-16 Referred to Com. on GOV. & F. referral-committee
2011-07-07 From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 6). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2011-08-15 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
2011-08-16 Read second time. Ordered to third reading. reading-2, reading-1
2011-09-06 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2304.). reading-3, reading-1, passage
2011-09-06 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2011-09-16 Enrolled and presented to the Governor at 11:30 a.m.
2011-10-04 Approved by the Governor. executive-signature
2011-10-04 Chaptered by Secretary of State - Chapter 454, Statutes of 2011.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/da8ee80e-a567-4adf-9ca7-e3248e3def56. Confidence: reported (aggregated from official California legislature records).