Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2010, the specified date of those referenced Internal Revenue Code sections is January 1, 2009, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature.
California AB 154 (20152016) — Taxation: federal conformity.
Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2010, the specified date of those referenced Internal Revenue Code sections is January 1, 2009, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended and be re-referred to the Committee on [Appropriations] — 6–0 (pass) · lower
AB 154 TING Third Reading Urgency — 75–0 (pass) · lower
AB 154 TING Concurrence in Senate Amendments — 75–0 (pass) · lower
Sponsors
Ting — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2015-01-16 Read first time. To print. reading-1
2015-01-20 From printer. May be heard in committee February 19.
2015-03-26 Referred to Com. on REV. & TAX. referral-committee
2015-03-26 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-2, amendment-introduction, amendment-passage, reading-1
2015-04-06 Re-referred to Com. on REV. & TAX. referral-committee
2015-05-18 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
2015-05-19 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (May 18). amendment-introduction, committee-passage, amendment-passage
2015-05-20 Read second time and amended. amendment-passage, reading-2, reading-1
2015-05-21 Re-referred to Com. on APPR. referral-committee
2015-05-27 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2015-05-28 From committee: Amend, and do pass as amended. (Ayes 15. Noes 0.) (May 28). amendment-introduction, committee-passage, amendment-passage
2015-05-28 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-2, reading-1
2015-06-01 Read second time. Ordered to third reading. reading-2, reading-1
2015-06-03 Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1844.). reading-3, passage, reading-1
2015-06-03 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2015-06-18 Referred to Com. on GOV. & F. referral-committee
2015-06-30 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. referral-committee, reading-2, amendment-introduction, amendment-passage, reading-1
2015-07-08 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 8). Re-referred to Com. on APPR. referral-committee, committee-passage-favorable, committee-passage
2015-08-18 From committee: Do pass. (Ayes 5. Noes 0.) (August 17). committee-passage-favorable, committee-passage
2015-08-19 Read second time. Ordered to third reading. reading-2, reading-1
2015-08-26 Read third time and amended. Ordered to second reading. reading-3, amendment-passage, reading-1
2015-08-27 Read second time. Ordered to third reading. reading-2, reading-1
2015-08-31 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2304.). reading-3, passage, reading-1
2015-08-31 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 2 pursuant to Assembly Rule 77.
2015-09-02 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 2766.). committee-passage-favorable, amendment-passage
2015-09-14 Enrolled and presented to the Governor at 4 p.m.
2015-09-30 Approved by the Governor. executive-signature
2015-09-30 Chaptered by Secretary of State - Chapter 359, Statutes of 2015.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/0d7f6f47-9b06-4db1-a8ea-dfff971653d6. Confidence: reported (aggregated from official California legislature records).