5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
87 lines
6.4 KiB
Markdown
87 lines
6.4 KiB
Markdown
---
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type: "Bill"
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title: "Income taxes: returns: due dates."
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description: "The Personal Income Tax Law requires a partnership to file an informational return on the 15th day of the 4th month following the close of its taxable year, and a limited liability company classified as a partnership to file a return of the taxes due and payable on the 15th day of the 4th month following the close of its taxable year. The Corporation Tax Law requires a taxpayer subject to that law, including an \"S corporation,\" to file a return on the 15th day of the 3rd month following the close of its taxable year. These tax return due dates conform to federal income tax return due dates for taxable years beginning before January 1, 2016."
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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 1775"
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citation: "California AB 1775 (20152016)"
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classification: ["bill"]
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subjects: ["Income taxes: returns: due dates."]
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status: "enacted"
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primary_sponsors: ["Obernolte"]
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version_count: 6
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action_count: 21
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vote_count: 5
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first_action: "2016-02-03"
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last_action: "2016-09-14"
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source: "openstates"
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source_identifier: "ocd-bill/53766986-213f-495b-9e78-53009a08a217"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1775"
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source_hash: "c3eb3b6effc2baa760839875cd9b7895fdc909ff2838f0fe747f50094545813f"
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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 1775 (20152016) — Income taxes: returns: due dates.
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The Personal Income Tax Law requires a partnership to file an informational return on the 15th day of the 4th month following the close of its taxable year, and a limited liability company classified as a partnership to file a return of the taxes due and payable on the 15th day of the 4th month following the close of its taxable year. The Corporation Tax Law requires a taxpayer subject to that law, including an "S corporation," to file a return on the 15th day of the 3rd month following the close of its taxable year. These tax return due dates conform to federal income tax return due dates for taxable years beginning before January 1, 2016.
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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. **02/03/16 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1775&version=20150AB177599INT)
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2. **03/18/16 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1775&version=20150AB177598AMD)
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3. **04/13/16 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1775&version=20150AB177597AMD)
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4. **09/14/16 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1775&version=20150AB177595CHP)
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5. **AB1775** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB1775)
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6. **08/17/16 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB1775&version=20150AB177596ENR)
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## Votes
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- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **9–0** (pass) · lower
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- Do pass. To Consent Calendar. — **19–0** (pass) · lower
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- AB 1775 OBERNOLTE Consent Calendar Second Day — **79–0** (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 AB1775 Obernolte By Moorlach — **38–0** (pass) · upper
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## Sponsors
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- Obernolte — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2016-02-03** Read first time. To print. `reading-1`
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- **2016-02-04** From printer. May be heard in committee March 5.
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- **2016-03-17** Referred to Com. on REV. & TAX. `referral-committee`
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- **2016-03-18** 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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- **2016-03-28** Re-referred to Com. on REV. & TAX. `referral-committee`
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- **2016-04-13** 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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- **2016-04-14** Re-referred to Com. on REV. & TAX. `referral-committee`
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- **2016-04-19** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) (April 18). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
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- **2016-04-27** From committee: Do pass. To Consent Calendar. (Ayes 19. Noes 0.) (April 27). `committee-passage-favorable, committee-passage`
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- **2016-04-28** Read second time. Ordered to Consent Calendar. `reading-2, reading-1`
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- **2016-05-05** Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 4684.) `reading-3, passage, reading-1`
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- **2016-05-05** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2016-05-12** Referred to Com. on GOV. & F. `referral-committee`
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- **2016-06-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 15). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
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- **2016-06-27** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
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- **2016-06-28** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2016-08-16** Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 5019.). `reading-3, passage, reading-1`
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- **2016-08-16** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
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- **2016-08-22** Enrolled and presented to the Governor at 4 p.m.
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- **2016-09-14** Approved by the Governor. `executive-signature`
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- **2016-09-14** Chaptered by Secretary of State - Chapter 348, Statutes of 2016.
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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/53766986-213f-495b-9e78-53009a08a217`. Confidence: reported (aggregated from official California legislature records).
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