The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones and local agency military base recovery areas (LAMBRAs) , subject to specified criteria and requirements. Those laws require that a taxpayer obtain a certification from the Employment Development Department, as permitted by federal law, the local county or city Job Training Partnership Act administrative entity, the local county GAIN office or social services agency, or the local government administering a specified area or zone that provides that a qualified employee meets the specified eligibility requirements. Those laws are inoperative for taxable years beginning on or after January 1, 2014, except as provided. Those laws are repealed on December 1, 2019.
California AB 106 (20132014) — Economic development: taxation: credits.
The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones and local agency military base recovery areas (LAMBRAs) , subject to specified criteria and requirements. Those laws require that a taxpayer obtain a certification from the Employment Development Department, as permitted by federal law, the local county or city Job Training Partnership Act administrative entity, the local county GAIN office or social services agency, or the local government administering a specified area or zone that provides that a qualified employee meets the specified eligibility requirements. Those laws are inoperative for taxable years beginning on or after January 1, 2014, except as provided. Those laws are repealed on December 1, 2019.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
2013-05-09 Read second time. Ordered to third reading. reading-2, reading-1
2013-05-09 (Ayes 53. Noes 22. Page 1315.)
2013-05-13 Read third time. Passed. Ordered to the Senate. (Ayes 51. Noes 24. Page 1405.) reading-3, reading-1, passage
2013-05-13 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2013-05-23 Referred to Com. on RLS. referral-committee
2013-09-05 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS. amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee
2013-09-06 Re-referred to Com. on B. & F.R. referral-committee