Fabio
7.0 KiB
7.0 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||||
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| Bill | Income taxes: federal conformity: Regulated Investment Company Modernization Act of 2010. | The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, provide for particular treatment of regulated investment companies, as specified, including particular treatment regarding capital loss carryovers, income and asset tests, dividend designation and allocation rules, the determination of earnings and profits, the passthrough of exempt-interest dividends and foreign tax credits, spillover dividends, return of capital distribution, distributions in redemption of stock, preferential dividends, deferral of late-year losses, holding period requirements, and sales load basis. | us/states/ca | California Legislature | 20112012 | AB 1423 | California AB 1423 (20112012) |
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enacted |
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6 | 25 | 8 | 2011-03-22 | 2011-10-06 | openstates | ocd-bill/9187029c-e0b5-4c40-a3b4-d7acb6621e6a | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB1423 | 5ddd79a2b07cfbfa9237c22fd87c6fea02114eb9b498aca31de765dee157e784 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California AB 1423 (20112012) — Income taxes: federal conformity: Regulated Investment Company Modernization Act of 2010.
The Personal Income Tax Law and the Corporation Tax Law, in modified conformity with federal income tax laws, provide for particular treatment of regulated investment companies, as specified, including particular treatment regarding capital loss carryovers, income and asset tests, dividend designation and allocation rules, the determination of earnings and profits, the passthrough of exempt-interest dividends and foreign tax credits, spillover dividends, return of capital distribution, distributions in redemption of stock, preferential dividends, deferral of late-year losses, holding period requirements, and sales load basis.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 03/22/11 - Introduced (filed) — source
- 06/16/11 - Amended Senate (committee substitute) — source
- 07/12/11 - Amended Senate (committee substitute) — source
- 10/06/11 - Chaptered (committee substitute) — source
- AB1423 (committee substitute) — source
- 09/19/11 - Enrolled (enrolled) — source
Votes
- Do pass. — 9–0 (pass) · upper
- Placed on Appropriations Suspense file. — 8–0 (pass) · upper
- AB 1423 PEREA Concurrence - Urgency Added — 64–9 (pass) · lower
- Do pass, to Consent Calendar. — 9–0 (pass) · lower
- AB 1423 REV. & TAX. Consent Calendar Second Day — 77–0 (pass) · lower
- amendments be concurred in. — 7–0 (pass) · lower
- 3rd Reading AB1423 Perea By Wolk Urgency Clause — 38–0 (pass) · upper
- Do pass as amended, and re-refer to the Committee on Appropriations. — 9–0 (pass) · upper
Sponsors
- Perea — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2011-03-22 Read first time. To print.
reading-1 - 2011-03-23 From printer. May be heard in committee April 22.
- 2011-03-31 Referred to Com. on REV. & TAX.
referral-committee - 2011-05-10 From committee: Do pass. To consent calendar. (Ayes 9. Noes 0.) (May 9).
committee-passage, committee-passage-favorable - 2011-05-11 Read second time. Ordered to consent calendar.
reading-2, reading-1 - 2011-05-16 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1393.)
reading-3, reading-1, passage - 2011-05-16 In Senate. Read first time. To Com. on RLS. for assignment.
reading-1 - 2011-05-26 Referred to Com. on GOV. & F.
referral-committee - 2011-06-09 In committee: Set, first hearing. Hearing canceled at the request of author.
- 2011-06-16 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
reading-2, amendment-introduction, reading-1, amendment-passage, referral-committee - 2011-06-20 In committee: Hearing postponed by committee.
- 2011-07-11 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 6).
amendment-passage, committee-passage, committee-passage-favorable - 2011-07-12 Read second time and amended. Re-referred to Com. on APPR.
reading-2, reading-1, amendment-passage, referral-committee - 2011-08-15 In committee: Referred to APPR. suspense file.
referral-committee - 2011-08-25 From committee: Do pass. (Ayes 9. Noes 0.) (August 25).
committee-passage, committee-passage-favorable - 2011-08-29 Read second time. Ordered to third reading.
reading-2, reading-1 - 2011-08-31 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 2192.).
reading-3, reading-1, passage - 2011-09-01 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 3 pursuant to Assembly Rule 77.
- 2011-09-02 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.
referral-committee - 2011-09-06 Joint Rule 62(a), file notice suspended. (Page 2940.)
- 2011-09-08 From committee: That the Senate amendments be concurred in. (Ayes 7. Noes 0.) (September 8).
committee-passage - 2011-09-08 Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 64. Noes 9. Page 3142.).
committee-passage-favorable, amendment-passage - 2011-09-21 Enrolled and presented to the Governor at 3:30 p.m.
- 2011-10-05 Approved by the Governor.
executive-signature - 2011-10-06 Chaptered by Secretary of State - Chapter 490, Statutes of 2011.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/9187029c-e0b5-4c40-a3b4-d7acb6621e6a. Confidence: reported (aggregated from official California legislature records).