5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
104 lines
6.7 KiB
Markdown
104 lines
6.7 KiB
Markdown
---
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type: "Bill"
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title: "Income taxes: exclusion: deferral: qualified small business stock."
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description: "The Personal Income Tax Law, in modified conformity with federal law, provides various exclusions from gross income in computing tax liability."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20132014"
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identifier: "SB 209"
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citation: "California SB 209 (20132014)"
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classification: ["bill"]
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subjects: ["Income taxes: exclusion: deferral: qualified small business stock."]
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status: "enacted"
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primary_sponsors: ["Lieu"]
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version_count: 8
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action_count: 31
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vote_count: 8
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first_action: "2013-02-11"
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last_action: "2013-10-04"
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source: "openstates"
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source_identifier: "ocd-bill/6227051d-9b6d-41de-89df-a2dee949fd86"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB209"
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source_hash: "a39d21f79d2d8956925949b0e4e5ef55f2cde787cc9d779fbbcb00d853a392e3"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 209 (20132014) — Income taxes: exclusion: deferral: qualified small business stock.
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The Personal Income Tax Law, in modified conformity with federal law, provides various exclusions from gross income in computing tax liability.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **02/11/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20999INT)
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2. **04/03/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20998AMD)
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3. **05/24/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20997AMD)
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4. **09/04/13 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20996AMD)
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5. **09/11/13 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20995AMD)
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6. **10/04/13 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20993CHP)
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7. **SB209** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB209)
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8. **09/18/13 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB209&version=20130SB20994ENR)
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## Votes
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- 3rd Reading — **34–3** (pass) · upper
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- Placed on Appropriations Suspense file. — **5–0** (pass) · upper
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- Do pass, but re-refer to the Committee on Appropriations. — **6–1** (pass) · upper
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- Do pass and be re-referred to the Committee on Appropriations. — **9–0** (pass) · lower
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- SB 209 Lieu Senate Third Reading By GORELL — **73–0** (pass) · lower
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- Do pass as amended. — **5–0** (pass) · upper
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- Unfinished Supp 2 SB209 Lieu Concurrence — **36–2** (pass) · upper
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- Do pass as amended. — **17–0** (pass) · lower
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## Sponsors
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- Lieu — primary (person)
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- Gorell — principal coauthor (person)
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- Perea — principal coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2013-02-11** Introduced. Read first time. To Com. on RLS. for assignment. To print. `reading-1, introduction`
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- **2013-02-12** From printer. May be acted upon on or after March 14.
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- **2013-02-21** Referred to Com. on RLS. `referral-committee`
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- **2013-04-03** From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. `committee-passage, amendment-passage, reading-2, reading-1, referral-committee`
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- **2013-04-11** Re-referred to Com. on GOV. & F. `referral-committee`
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- **2013-04-16** Set for hearing May 1.
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- **2013-05-01** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1. Page 751.) (May 1). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
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- **2013-05-03** Set for hearing May 13.
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- **2013-05-13** Placed on APPR. suspense file.
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- **2013-05-17** Set for hearing May 23.
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- **2013-05-23** From committee: Do pass as amended. (Ayes 5. Noes 0. Page 1008.) (May 23). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2013-05-24** Read second time and amended. Ordered to third reading. `reading-2, reading-1, amendment-passage`
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- **2013-05-30** Read third time. Passed. (Ayes 34. Noes 3. Page 1197.) Ordered to the Assembly. `reading-3, reading-1, passage`
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- **2013-05-30** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2013-06-14** Referred to Com. on REV. & TAX. `referral-committee`
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- **2013-08-12** Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
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- **2013-08-12** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (August 12). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
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- **2013-08-21** Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2013-09-03** From committee: Do pass as amended. (Ayes 17. Noes 0.) (August 30). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2013-09-04** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage`
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- **2013-09-05** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2013-09-11** Assembly Rule 69(e) suspended. (Page 3196.)
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- **2013-09-11** Read third time and amended. (Page 3197.) `reading-3, reading-1, amendment-passage`
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- **2013-09-11** Ordered to third reading.
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- **2013-09-12** Assembly Rule 69(d) suspended. (Page 3272.)
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- **2013-09-12** Read third time. Passed. (Ayes 73. Noes 0. Page 3273.) Ordered to the Senate. `reading-3, reading-1, passage`
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- **2013-09-12** In Senate. Concurrence in Assembly amendments pending.
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- **2013-09-12** Assembly amendments concurred in. (Ayes 36. Noes 2. Page 2434.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
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- **2013-09-20** Enrolled and presented to the Governor at 4:30 p.m.
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- **2013-10-04** Approved by the Governor. `executive-signature`
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- **2013-10-04** Chaptered by Secretary of State. Chapter 543, Statutes of 2013.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6227051d-9b6d-41de-89df-a2dee949fd86`. Confidence: reported (aggregated from official California legislature records).
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