republic-os/legislation/us/states/ca/20152016/sb-35.md

---
type: "Bill"
title: "Income and corporation taxes: deductions: disaster relief."
description: "The Personal Income Tax Law and the Corporation Tax Law provide for a deduction of specified losses sustained as a result of disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance or, for other disasters for which a specific law has been enacted, proclaimed by the Governor to be in a state of emergency. Those laws allow a taxpayer to elect to deduct those disaster losses on the return for the taxable year preceding the taxable year in which the disaster occurred, filed by a specified date. Existing law also allows individual and corporate taxpayers to utilize net operating losses and carryovers and carrybacks of those losses for purposes of offsetting their individual and corporate tax liabilities. Existing law, for net operating losses incurred in taxable years beginning on or after January 1, 2013, allows net operating losses to be carrybacks to each of the preceding 2 taxable years, as provided, but varies the amount of carryback allowed for net operating losses attributed to specified taxable years."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20152016"
identifier: "SB 35"
citation: "California SB 35 (20152016)"
classification: ["bill"]
subjects: ["Income and corporation taxes: deductions: disaster relief."]
status: "enacted"
primary_sponsors: ["Wolk"]
version_count: 6
action_count: 21
vote_count: 6
first_action: "2014-12-01"
last_action: "2015-09-01"
source: "openstates"
source_identifier: "ocd-bill/6b7658b3-1aa9-4da7-a4e4-9cee1040e06a"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB35"
source_hash: "b19f81051a0694ab34d3bb8a8fd4a9dc3887b584d2704332f50aa6db48ca32b7"
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 35 (20152016) — Income and corporation taxes: deductions: disaster relief.

The Personal Income Tax Law and the Corporation Tax Law provide for a deduction of specified losses sustained as a result of disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance or, for other disasters for which a specific law has been enacted, proclaimed by the Governor to be in a state of emergency. Those laws allow a taxpayer to elect to deduct those disaster losses on the return for the taxable year preceding the taxable year in which the disaster occurred, filed by a specified date. Existing law also allows individual and corporate taxpayers to utilize net operating losses and carryovers and carrybacks of those losses for purposes of offsetting their individual and corporate tax liabilities. Existing law, for net operating losses incurred in taxable years beginning on or after January 1, 2013, allows net operating losses to be carrybacks to each of the preceding 2 taxable years, as provided, but varies the amount of carryback allowed for net operating losses attributed to specified taxable years.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **12/01/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB35&version=20150SB3599INT)
2. **03/04/15 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB35&version=20150SB3598AMD)
3. **06/16/15 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB35&version=20150SB3597AMD)
4. **09/01/15 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB35&version=20150SB3595CHP)
5. **SB35** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160SB35)
6. **08/19/15 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160SB35&version=20150SB3596ENR)

## Votes

- Unfinished Business SB35 Wolk Concurrence — **38–0** (pass) · upper
- SB 35 Wolk Consent Calendar Second Day — **79–0** (pass) · lower
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **6–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] — **9–0** (pass) · lower
- Do pass. To Consent Calendar. — **14–0** (pass) · lower
- 3rd Reading — **38–0** (pass) · upper

## Sponsors

- Wolk — primary (person)
- Dodd — principal coauthor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2014-12-01** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2014-12-02** From printer. May be acted upon on or after January 1.
- **2015-01-15** Referred to Com. on GOV. & F. `referral-committee`
- **2015-02-10** Set for hearing February 25.
- **2015-03-03** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 218.) (February 25). `committee-passage-favorable, committee-passage, amendment-passage`
- **2015-03-04** Read second time and amended. Re-referred to Com. on APPR. `referral-committee, reading-2, amendment-passage, reading-1`
- **2015-03-26** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2015-04-06** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2015-04-09** Read third time. Passed. (Ayes 38. Noes 0. Page 532.) Ordered to the Assembly. `reading-3, passage, reading-1`
- **2015-04-09** In Assembly. Read first time. Held at Desk. `reading-1`
- **2015-04-27** Referred to Com. on REV. & TAX. `referral-committee`
- **2015-06-16** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `referral-committee, reading-2, amendment-passage, committee-passage, reading-1`
- **2015-06-24** From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 22). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
- **2015-07-08** From committee: Do pass. Ordered to consent calendar. (Ayes 14. Noes 0.) (July 8). `committee-passage-favorable, committee-passage`
- **2015-07-09** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2015-07-16** Read third time. Passed. (Ayes 79. Noes 0. Page 2431.) Ordered to the Senate. `reading-3, passage, reading-1`
- **2015-07-16** In Senate. Concurrence in Assembly amendments pending.
- **2015-08-17** Assembly amendments concurred in. (Ayes 38. Noes 0. Page 2047.) Ordered to engrossing and enrolling. `committee-passage-favorable, amendment-passage`
- **2015-08-20** Enrolled and presented to the Governor at 4:15 p.m.
- **2015-09-01** Approved by the Governor. `executive-signature`
- **2015-09-01** Chaptered by Secretary of State. Chapter 230, Statutes of 2015.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b7658b3-1aa9-4da7-a4e4-9cee1040e06a`. Confidence: reported (aggregated from official California legislature records).