5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
100 lines
8.6 KiB
Markdown
100 lines
8.6 KiB
Markdown
---
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type: "Bill"
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title: "Taxation: federal conformity."
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description: "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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20152016"
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identifier: "AB 154"
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citation: "California AB 154 (20152016)"
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classification: ["bill"]
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subjects: ["Taxation: federal conformity."]
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status: "enacted"
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primary_sponsors: ["Ting"]
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version_count: 9
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action_count: 29
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vote_count: 7
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first_action: "2015-01-16"
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last_action: "2015-09-30"
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source: "openstates"
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source_identifier: "ocd-bill/0d7f6f47-9b06-4db1-a8ea-dfff971653d6"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB154"
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source_hash: "9deb90f9c09438fe24e0ffe1c3bf23793628613e2010010b5d6318791dd84b56"
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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 AB 154 (20152016) — Taxation: federal conformity.
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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.
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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. **01/16/15 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15499INT)
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2. **03/26/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15498AMD)
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3. **05/20/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15497AMD)
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4. **05/28/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15496AMD)
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5. **06/30/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15495AMD)
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6. **08/26/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15494AMD)
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7. **09/30/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15492CHP)
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8. **AB154** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB154)
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9. **09/04/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB154&version=20150AB15493ENR)
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## Votes
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- Do pass — **5–0** (pass) · upper
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- Do pass as amended. — **15–0** (pass) · lower
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **6–0** (pass) · upper
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- 3rd Reading AB154 Ting By Hertzberg Urgency Clause — **39–0** (pass) · upper
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- Do pass as amended and be re-referred to the Committee on [Appropriations] — **6–0** (pass) · lower
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- AB 154 TING Third Reading Urgency — **75–0** (pass) · lower
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- AB 154 TING Concurrence in Senate Amendments — **75–0** (pass) · lower
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## Sponsors
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- Ting — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2015-01-16** Read first time. To print. `reading-1`
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- **2015-01-20** From printer. May be heard in committee February 19.
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- **2015-03-26** Referred to Com. on REV. & TAX. `referral-committee`
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- **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`
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- **2015-04-06** Re-referred to Com. on REV. & TAX. `referral-committee`
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- **2015-05-18** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
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- **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`
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- **2015-05-20** Read second time and amended. `amendment-passage, reading-2, reading-1`
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- **2015-05-21** Re-referred to Com. on APPR. `referral-committee`
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- **2015-05-27** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2015-05-28** Joint Rule 62(a), file notice suspended. (Page 1613.)
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- **2015-05-28** From committee: Amend, and do pass as amended. (Ayes 15. Noes 0.) (May 28). `amendment-introduction, committee-passage, amendment-passage`
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- **2015-05-28** Read second time and amended. Ordered returned to second reading. `amendment-passage, reading-2, reading-1`
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- **2015-06-01** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **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`
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- **2015-06-03** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2015-06-18** Referred to Com. on GOV. & F. `referral-committee`
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- **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`
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- **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`
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- **2015-08-18** From committee: Do pass. (Ayes 5. Noes 0.) (August 17). `committee-passage-favorable, committee-passage`
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- **2015-08-19** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2015-08-26** Read third time and amended. Ordered to second reading. `reading-3, amendment-passage, reading-1`
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- **2015-08-27** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **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`
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- **2015-08-31** In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 2 pursuant to Assembly Rule 77.
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- **2015-09-02** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 2766.). `committee-passage-favorable, amendment-passage`
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- **2015-09-14** Enrolled and presented to the Governor at 4 p.m.
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- **2015-09-30** Approved by the Governor. `executive-signature`
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- **2015-09-30** Chaptered by Secretary of State - Chapter 359, Statutes of 2015.
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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/0d7f6f47-9b06-4db1-a8ea-dfff971653d6`. Confidence: reported (aggregated from official California legislature records).
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