The Personal Income Tax Law provides an exclusion from gross income for any amount received as a rebate or voucher from a local water or energy agency or supplier for the purchase or installation of a water conservation water closet, energy efficient clothes washers, and plumbing devices, as specified. The Personal Income Tax Law and the Corporation Tax Law provide an exclusion from gross income for any rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility for any expenses paid or incurred by a taxpayer for the purchase or installation of a thermal system, solar system, wind energy system device that produces electricity, or a fuel cell generating system.
California AB 2434 (20132014) — Income taxes: exclusion.
The Personal Income Tax Law provides an exclusion from gross income for any amount received as a rebate or voucher from a local water or energy agency or supplier for the purchase or installation of a water conservation water closet, energy efficient clothes washers, and plumbing devices, as specified. The Personal Income Tax Law and the Corporation Tax Law provide an exclusion from gross income for any rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility for any expenses paid or incurred by a taxpayer for the purchase or installation of a thermal system, solar system, wind energy system device that produces electricity, or a fuel cell generating system.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — 6–0 (pass) · upper
AB 2434 GOMEZ Assembly Third Reading — 77–0 (pass) · lower
Do pass. — 5–0 (pass) · upper
Do pass as amended and be re-referred to the Committee on Appropriations. — 9–0 (pass) · lower
Do pass. — 17–0 (pass) · lower
Sponsors
Gomez — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2014-02-21 Introduced. To print. introduction
2014-02-23 From printer. May be heard in committee March 25.
2014-02-24 Read first time. reading-1
2014-03-10 Referred to Com. on REV. & TAX. referral-committee
2014-05-05 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
2014-05-15 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 13). committee-passage-favorable, committee-passage, amendment-passage
2014-05-19 Read second time and amended. reading-2, reading-1, amendment-passage
2014-05-23 From committee: Do pass. (Ayes 17. Noes 0.) (May 23). committee-passage-favorable, committee-passage
2014-05-23 Read second time. Ordered to third reading. reading-2, reading-1
2014-05-27 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 5192.) reading-3, reading-1, passage
2014-05-27 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2014-06-05 Referred to Com. on GOV. & F. referral-committee
2014-06-25 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 6. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
2014-08-04 In committee: Placed on APPR. suspense file.
2014-08-14 From committee: Do pass. (Ayes 5. Noes 0.) (August 14). committee-passage-favorable, committee-passage
2014-08-18 Read second time. Ordered to third reading. reading-2, reading-1
2014-08-28 Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 0. Page 4933.). reading-3, reading-1, passage
2014-08-28 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2014-09-10 Enrolled and presented to the Governor at 4 p.m.
2014-09-28 Approved by the Governor. executive-signature
2014-09-28 Chaptered by Secretary of State - Chapter 738, Statutes of 2014.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ac8eab6b-d259-494a-ab3f-3a328df2a7fa. Confidence: reported (aggregated from official California legislature records).