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---
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: "SB 324"
citation: "California SB 324 (20152016)"
classification: ["bill"]
subjects: ["Income taxation: savings plans: Qualified ABLE Program."]
status: "enacted"
primary_sponsors: ["Pavley"]
version_count: 8
action_count: 31
vote_count: 8
first_action: "2015-02-23"
last_action: "2015-10-11"
source: "openstates"
source_identifier: "ocd-bill/51e5a348-68d6-4808-a58b-791041fa735b"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB324"
source_hash: "ebbf8199ea913883def5190b1e29c234d39d4b73532f41535243d49677c635ac"
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 SB 324 (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=201520160SB324&version=20150SB32499INT)
2. **04/15/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32498AMD)
3. **07/15/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32497AMD)
4. **08/17/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32496AMD)
5. **09/04/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32495AMD)
6. **10/11/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32493CHP)
7. **SB324** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB324)
8. **09/10/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB324&version=20150SB32494ENR)
## Votes
- Do pass — **70** (pass) · upper
- Unfinished Business SB324 Pavley Concurrence — **400** (pass) · upper
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **90** (pass) · lower
- Do pass. — **170** (pass) · lower
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **70** (pass) · upper
- Placed on suspense file — **70** (pass) · upper
- SB 324 Pavley Senate Third Reading By IRWIN — **790** (pass) · lower
- 3rd Reading — **400** (pass) · upper
## Sponsors
- Pavley — primary (person)
- Beall — coauthor (person)
- Dodd — coauthor (person)
- Irwin — principal coauthor (person)
- Kim — coauthor (person)
- Wilk — principal coauthor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2015-02-23** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2015-02-24** From printer. May be acted upon on or after March 26.
- **2015-03-05** Referred to Com. on GOV. & F. `referral-committee`
- **2015-03-19** Set for hearing April 8.
- **2015-04-14** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 524.) (April 8). `committee-passage-favorable, committee-passage, amendment-passage`
- **2015-04-15** Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, reading-1`
- **2015-04-21** Set for hearing April 27.
- **2015-04-27** April 27 hearing: Placed on APPR. suspense file.
- **2015-05-23** Set for hearing May 28.
- **2015-05-28** From committee: Do pass. (Ayes 7. Noes 0. Page 1151.) (May 28). `committee-passage-favorable, committee-passage`
- **2015-05-28** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2015-06-01** Read third time. Passed. (Ayes 40. Noes 0. Page 1200.) Ordered to the Assembly. `reading-3, passage, reading-1`
- **2015-06-02** In Assembly. Read first time. Held at Desk. `reading-1`
- **2015-06-15** Referred to Com. on REV. & TAX. `referral-committee`
- **2015-07-13** July 13 set for first hearing. Placed on REV. & TAX. suspense file.
- **2015-07-14** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13). `committee-passage-favorable, committee-passage, amendment-passage`
- **2015-07-15** Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, reading-1`
- **2015-08-17** From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, committee-passage, reading-1`
- **2015-08-19** August 19 hearing postponed by committee.
- **2015-08-26** August 26 set for first hearing. Placed on APPR. suspense file.
- **2015-08-27** Joint Rule 62(a) suspended.
- **2015-08-28** From committee: Do pass. (Ayes 17. Noes 0.) (August 27). `committee-passage-favorable, committee-passage`
- **2015-08-28** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2015-09-04** Read third time and amended. `reading-3, amendment-passage, reading-1`
- **2015-09-04** Ordered to third reading.
- **2015-09-08** Read third time. Passed. (Ayes 79. Noes 0. Page 2953.) Ordered to the Senate. `reading-3, passage, reading-1`
- **2015-09-08** In Senate. Concurrence in Assembly amendments pending.
- **2015-09-10** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2664.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
- **2015-09-11** Enrolled and presented to the Governor at 10:45 p.m.
- **2015-10-11** Approved by the Governor. `executive-signature`
- **2015-10-11** Chaptered by Secretary of State. Chapter 796, Statutes of 2015.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/51e5a348-68d6-4808-a58b-791041fa735b`. Confidence: reported (aggregated from official California legislature records).