Income taxes: deductions: disaster relief: County of San Diego.
The Personal Income Tax Law and the Corporation Tax Law provide for a deduction and the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance or proclaimed by the Governor to be in a state of emergency. Those laws further allow a taxpayer to elect to deduct those disaster losses on the return for the taxable year preceding the taxable year in which the disaster occurred.
us/states/ca
California Legislature
20132014
AB 922
California AB 922 (20132014)
bill
Income taxes: deductions: disaster relief: County of San Diego.
California AB 922 (20132014) — Income taxes: deductions: disaster relief: County of San Diego.
The Personal Income Tax Law and the Corporation Tax Law provide for a deduction and the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance or proclaimed by the Governor to be in a state of emergency. Those laws further allow a taxpayer to elect to deduct those disaster losses on the return for the taxable year preceding the taxable year in which the disaster occurred.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended, and re-refer to the Committee on Appropriations. — 7–0 (pass) · upper
AB 922 PATTERSON Assembly Third Reading — 70–4 (pass) · lower
AB 922 MAIENSCHEIN Concurrence in Senate Amendments — 79–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on Appropriations. — 15–0 (pass) · lower
Sponsors
Maienschein — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2013-02-22 Introduced. To print. introduction
2013-02-24 From printer. May be heard in committee March 26.
2013-02-25 Read first time. reading-1
2013-03-07 Referred to Com. on U. & C. referral-committee
2013-04-15 In committee: Set, first hearing. Hearing canceled at the request of author.
2013-04-16 From committee chair, with author's amendments: Amend, and re-refer to Com. on U. & C. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
2013-04-17 Re-referred to Com. on U. & C. referral-committee
2013-04-22 In committee: Set, second hearing. Hearing canceled at the request of author.
2013-04-24 From committee chair, with author's amendments: Amend, and re-refer to Com. on U. & C. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
2013-04-25 Re-referred to Com. on U. & C. referral-committee
2013-05-07 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 15. Noes 0.) (April 29). committee-passage-favorable, committee-passage, amendment-passage
2013-05-08 Read second time and amended. reading-2, reading-1, amendment-passage
2013-05-09 Re-referred to Com. on APPR. referral-committee
2013-05-24 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2013-05-24 From committee: Do pass as amended. (Ayes 16. Noes 0.) (May 24). committee-passage-favorable, committee-passage, amendment-passage
2013-05-24 Read second time and amended. Ordered to second reading. reading-2, reading-1, amendment-passage
2013-05-28 Read second time. Ordered to third reading. reading-2, reading-1
2013-05-29 Read third time. Passed. Ordered to the Senate. (Ayes 70. Noes 4. Page 1757.) reading-3, reading-1, passage
2013-05-29 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2013-06-13 Referred to Com. on E., U., & C. referral-committee
2013-07-02 In committee: Set, first hearing. Hearing canceled at the request of author.
2013-07-03 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on E., U., & C. amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee
2014-05-28 In committee: Hearing postponed by committee.
2014-05-29 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on E., U., & C. amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee
2014-06-02 Withdrawn from committee.
2014-06-02 Re-referred to Com. on RLS. referral-committee
2014-06-05 Re-referred to Com. on GOV. & F. referral-committee
2014-06-24 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 18). committee-passage-favorable, committee-passage, amendment-passage
2014-06-25 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, reading-1, referral-committee
2014-08-04 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
2014-08-05 Read second time. Ordered to third reading. reading-2, reading-1
2014-08-11 Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 4418.). reading-3, reading-1, passage
2014-08-12 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 14 pursuant to Assembly Rule 77.
2014-08-14 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. referral-committee