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---
type: "Bill"
title: "Corporation Tax Law: exemption: veteran's organizations."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20172018"
identifier: "AB 94"
citation: "California AB 94 (20172018)"
classification: ["bill"]
subjects: ["Corporation Tax Law: exemption: veteran's organizations."]
status: "enacted"
primary_sponsors: ["Rodriguez"]
version_count: 5
action_count: 20
vote_count: 3
first_action: "2017-01-10"
last_action: "2017-07-24"
source: "openstates"
source_identifier: "ocd-bill/2a6907dc-3851-4a15-ae71-e356db3ed0d6"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB94"
source_hash: "6bbd2172ae50bd38d559f5ed28d3c34707fce3528a5fe223ca1c08efce1f4a4d"
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 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.
1. **01/10/17 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB94&version=20170AB9499INT)
2. **03/21/17 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB94&version=20170AB9498AMD)
3. **07/24/17 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB94&version=20170AB9496CHP)
4. **AB94** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180AB94)
5. **07/06/17 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201720180AB94&version=20170AB9497ENR)
## Votes
- AB 94 RODRIGUEZ Consent Calendar Second Day — **740** (pass) · lower
- Consent Calendar 2nd AB94 — **330** (pass) · upper
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **70** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2a6907dc-3851-4a15-ae71-e356db3ed0d6`. Confidence: reported (aggregated from official California legislature records).