5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
116 lines
7.8 KiB
Markdown
116 lines
7.8 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "Income taxation: savings plans: Qualified ABLE Program."
|
||
description: "The Personal Income Tax Law and the Corporation Tax Law, in specified conformity with federal income tax laws regarding qualified tuition programs, provide that distributions from a qualified tuition program are generally not included in the income of the donor or the beneficiary, as specified."
|
||
jurisdiction: "us/states/ca"
|
||
legislature: "California Legislature"
|
||
session: "20152016"
|
||
identifier: "AB 449"
|
||
citation: "California AB 449 (20152016)"
|
||
classification: ["bill", "appropriation"]
|
||
subjects: ["Income taxation: savings plans: Qualified ABLE Program."]
|
||
status: "enacted"
|
||
primary_sponsors: ["Irwin"]
|
||
version_count: 9
|
||
action_count: 30
|
||
vote_count: 8
|
||
first_action: "2015-02-23"
|
||
last_action: "2015-10-11"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/f4a30490-e3cb-44cd-9790-103231722146"
|
||
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB449"
|
||
source_hash: "897600c546b6c12056442d7391f20653472796d76e3e6e142da4afeb8b985d6e"
|
||
vintage: "2026-07-01"
|
||
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
|
||
retrieved_at: "2026-07-06"
|
||
confidence: "reported"
|
||
tags: ["legislation", "bill", "us-ca"]
|
||
---
|
||
|
||
# California AB 449 (20152016) — Income taxation: savings plans: Qualified ABLE Program.
|
||
|
||
The Personal Income Tax Law and the Corporation Tax Law, in specified conformity with federal income tax laws regarding qualified tuition programs, provide that distributions from a qualified tuition program are generally not included in the income of the donor or the beneficiary, as specified.
|
||
|
||
## Version chain
|
||
|
||
The bill's text revisions, in order — the diff chain from filing to enrollment.
|
||
|
||
1. **02/23/15 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44999INT)
|
||
2. **03/19/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44998AMD)
|
||
3. **05/05/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44997AMD)
|
||
4. **07/01/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44996AMD)
|
||
5. **08/17/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44995AMD)
|
||
6. **09/03/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44994AMD)
|
||
7. **10/11/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44992CHP)
|
||
8. **AB449** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB449)
|
||
9. **09/11/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB449&version=20150AB44993ENR)
|
||
|
||
## Votes
|
||
|
||
- Placed on suspense file — **7–0** (pass) · upper
|
||
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **7–0** (pass) · upper
|
||
- Do pass. — **17–0** (pass) · lower
|
||
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **9–0** (pass) · lower
|
||
- Do pass — **7–0** (pass) · upper
|
||
- 3rd Reading AB449 Irwin By Pavley — **39–0** (pass) · upper
|
||
- AB 449 IRWIN Concurrence in Senate Amendments — **80–0** (pass) · lower
|
||
- AB 449 IRWIN Assembly Third Reading — **79–0** (pass) · lower
|
||
|
||
## Sponsors
|
||
|
||
- Irwin — primary (person)
|
||
- Allen — coauthor (person)
|
||
- Anderson — coauthor (person)
|
||
- Baker — coauthor (person)
|
||
- Brown — coauthor (person)
|
||
- Chávez — coauthor (person)
|
||
- Cristina Garcia — coauthor (person)
|
||
- Hertzberg — principal coauthor (person)
|
||
- Jones — coauthor (person)
|
||
- Maienschein — coauthor (person)
|
||
- Pavley — principal coauthor (person)
|
||
- Steinorth — coauthor (person)
|
||
- Vidak — coauthor (person)
|
||
- Waldron — coauthor (person)
|
||
- Wilk — principal coauthor (person)
|
||
|
||
## Timeline
|
||
|
||
The legislative action history — every referral, reading, and vote.
|
||
|
||
- **2015-02-23** Read first time. To print. `reading-1`
|
||
- **2015-02-24** From printer. May be heard in committee March 26.
|
||
- **2015-03-19** Referred to Com. on REV. & TAX. `referral-committee`
|
||
- **2015-03-19** 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`
|
||
- **2015-03-23** Re-referred to Com. on REV. & TAX. `referral-committee`
|
||
- **2015-04-13** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
|
||
- **2015-05-04** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 27). `amendment-introduction, committee-passage, amendment-passage`
|
||
- **2015-05-05** Read second time and amended. `amendment-passage, reading-2, reading-1`
|
||
- **2015-05-06** Re-referred to Com. on APPR. `referral-committee`
|
||
- **2015-05-13** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
|
||
- **2015-05-28** From committee: Do pass. (Ayes 17. Noes 0.) (May 28). `committee-passage-favorable, committee-passage`
|
||
- **2015-05-28** Read second time. Ordered to third reading. `reading-2, reading-1`
|
||
- **2015-06-02** Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1770.) `reading-3, passage, reading-1`
|
||
- **2015-06-02** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
|
||
- **2015-06-11** Referred to Com. on GOV. & F. `referral-committee`
|
||
- **2015-06-30** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 24). `amendment-introduction, committee-passage, amendment-passage`
|
||
- **2015-07-01** Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, reading-1`
|
||
- **2015-07-13** In committee: Referred to APPR. suspense file. `referral-committee`
|
||
- **2015-08-17** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR. `referral-committee, reading-2, amendment-introduction, amendment-passage, reading-1`
|
||
- **2015-08-27** From committee: Do pass. (Ayes 7. Noes 0.) (August 27). `committee-passage-favorable, committee-passage`
|
||
- **2015-08-31** Read second time. Ordered to third reading. `reading-2, reading-1`
|
||
- **2015-09-03** Read third time and amended. Ordered to second reading. `reading-3, amendment-passage, reading-1`
|
||
- **2015-09-04** Read second time. Ordered to third reading. `reading-2, reading-1`
|
||
- **2015-09-08** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2596.). `reading-3, passage, reading-1`
|
||
- **2015-09-08** In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 10 pursuant to Assembly Rule 77.
|
||
- **2015-09-09** Assembly Rule 77 suspended. (Page 2990.)
|
||
- **2015-09-09** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 2998.). `committee-passage-favorable, amendment-passage`
|
||
- **2015-09-17** Enrolled and presented to the Governor at 4 p.m.
|
||
- **2015-10-11** Approved by the Governor. `executive-signature`
|
||
- **2015-10-11** Chaptered by Secretary of State - Chapter 774, Statutes of 2015.
|
||
|
||
## Source
|
||
|
||
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f4a30490-e3cb-44cd-9790-103231722146`. Confidence: reported (aggregated from official California legislature records).
|
||
|