The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided. Under existing law, there is a method by which a nonprofit organization that has obtained a ruling, determination, or specified letter from the Internal Revenue Service that it is exempt from federal income taxes as an organization described in Section 501(c) (3) , (c) (4) , (c) (5) , (c) (6) , or (c) (7) of the Internal Revenue Code is authorized to obtain exemption from state taxes, as provided.
California AB 94 (20172018) — Corporation Tax Law: exemption: veteran's organizations.
The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided. Under existing law, there is a method by which a nonprofit organization that has obtained a ruling, determination, or specified letter from the Internal Revenue Service that it is exempt from federal income taxes as an organization described in Section 501(c) (3) , (c) (4) , (c) (5) , (c) (6) , or (c) (7) of the Internal Revenue Code is authorized to obtain exemption from state taxes, as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 94 RODRIGUEZ Consent Calendar Second Day — 74–0 (pass) · lower
Consent Calendar 2nd AB94 — 33–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Sponsors
Rodriguez — primary (person)
Cervantes — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2017-01-10 Read first time. To print. reading-1
2017-01-11 From printer. May be heard in committee February 10.
2017-01-19 Referred to Com. on REV. & TAX. referral-committee
2017-03-08 Coauthors revised.
2017-03-20 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (March 13). amendment-passage, committee-passage, amendment-introduction
2017-03-21 Read second time and amended. reading-1, amendment-passage, reading-2
2017-03-22 Re-referred to Com. on APPR. referral-committee
2017-04-05 From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.) (April 5). committee-passage-favorable, committee-passage
2017-04-06 Read second time. Ordered to Consent Calendar. reading-2, reading-1
2017-04-20 Read third time. Passed. Ordered to the Senate. (Ayes 74. Noes 0. Page 1142.) reading-3, passage, reading-1
2017-04-20 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2017-05-10 Referred to Com. on GOV. & F. referral-committee
2017-06-07 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 7). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-06-26 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage
2017-06-27 Read second time. Ordered to Consent Calendar. reading-2, reading-1
2017-07-03 Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 0. Page 1841.). reading-3, passage, reading-1
2017-07-03 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2017-07-12 Enrolled and presented to the Governor at 11:30 a.m.
2017-07-24 Approved by the Governor. executive-signature
2017-07-24 Chaptered by Secretary of State - Chapter 104, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/2a6907dc-3851-4a15-ae71-e356db3ed0d6. Confidence: reported (aggregated from official California legislature records).