republic-os/legislation/us/states/ca/20172018/sb-274.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Administration of taxes: notice of deficiency assessment.	Existing law requires an individual taxpayer to notify the Franchise Tax Board of any change in the amount of gross income or deductions, as reported on the individual's federal tax return, within 6 months of the final determination, as defined, of that change, unless the change does not increase the amount of California income tax due. Existing law authorizes the Franchise Tax Board, within 2 years of the date of a final determination, to allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination, as specified.	us/states/ca	California Legislature	20172018	SB 274	California SB 274 (20172018)	bill	Administration of taxes: notice of deficiency assessment.	enacted	Glazer	8	35	4	2017-02-09	2018-09-23	openstates	ocd-bill/85a73886-00f8-4872-b08d-26e2bccc9894	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB274	e70f1ccd6f1c6ac9b6c84c984291c5119863b720a2afd9b4fedb288f61bc4cfb	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 274 (20172018) — Administration of taxes: notice of deficiency assessment.

Existing law requires an individual taxpayer to notify the Franchise Tax Board of any change in the amount of gross income or deductions, as reported on the individual's federal tax return, within 6 months of the final determination, as defined, of that change, unless the change does not increase the amount of California income tax due. Existing law authorizes the Franchise Tax Board, within 2 years of the date of a final determination, to allow a credit, make a refund, or mail to the taxpayer a notice of proposed overpayment resulting from the final federal determination, as specified.

Version chain

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

1. 02/09/17 - Introduced (filed) — source
2. 04/09/18 - Amended Assembly (committee substitute) — source
3. 04/16/18 - Amended Assembly (committee substitute) — source
4. 04/18/17 - Amended Senate (committee substitute) — source
5. 06/28/18 - Amended Assembly (committee substitute) — source
6. 09/23/18 - Chaptered (committee substitute) — source
7. SB274 (committee substitute) — source
8. 09/06/18 - Enrolled (enrolled) — source

Votes

• Unfinished Business SB274 Glazer et al. Urgency Clause Concurrence — 39–0 (pass) · upper
• Do pass. — 17–0 (pass) · lower
• That the Assembly amendments be concurred in — 7–0 (pass) · upper
• SB 274 Glazer Third Reading Urgency By BURKE — 80–0 (pass) · lower

Sponsors

• Glazer — primary (person)
• Berryhill — coauthor (person)

Timeline

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

• 2017-02-09 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2017-02-10 From printer. May be acted upon on or after March 12.
• 2017-02-23 Referred to Com. on G.O. referral-committee
• 2017-02-24 Set for hearing March 14.
• 2017-03-14 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0. Page 362.) (March 14). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2017-03-24 Set for hearing April 3.
• 2017-04-03 From committee: Do pass. (Ayes 7. Noes 0. Page 585.) (April 3). committee-passage-favorable, committee-passage
• 2017-04-04 Read second time. Ordered to third reading. reading-2, reading-1
• 2017-04-18 Read third time and amended. amendment-passage, reading-3, reading-1
• 2017-04-18 Ordered to second reading.
• 2017-04-19 Read second time. Ordered to third reading. reading-2, reading-1
• 2017-04-19 Published April 18 at 9 p.m.
• 2017-04-24 Read third time. Passed. (Ayes 36. Noes 0. Page 802.) Ordered to the Assembly. reading-3, passage, reading-1
• 2017-04-24 In Assembly. Read first time. Held at Desk. reading-1
• 2017-05-22 Referred to Com. on G.O. referral-committee
• 2017-07-05 July 5 set for first hearing canceled at the request of author.
• 2018-04-09 From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O. reading-2, referral-committee, amendment-passage, committee-passage, reading-1
• 2018-04-16 From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O. reading-2, referral-committee, amendment-passage, committee-passage, reading-1
• 2018-05-30 Re-referred to Com. on RLS. pursuant to Assembly Rule 96. referral-committee
• 2018-06-14 From committee: Be re-referred to Com. on REV. & TAX. (Ayes 7. Noes 0.) (June 14). Re-referred to Com. on REV. & TAX. committee-passage, referral-committee
• 2018-06-27 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 25). committee-passage-favorable, committee-passage, amendment-passage
• 2018-06-28 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, referral-committee, reading-1
• 2018-08-08 August 8 set for first hearing. Placed on APPR. suspense file.
• 2018-08-16 From committee: Do pass. (Ayes 17. Noes 0.) (August 16). committee-passage-favorable, committee-passage
• 2018-08-20 Read second time. Ordered to third reading. reading-2, reading-1
• 2018-08-27 Read third time. Urgency clause adopted. Passed. (Ayes 80. Noes 0. Page 6587.) Ordered to the Senate. reading-3, passage, reading-1
• 2018-08-28 In Senate. Concurrence in Assembly amendments pending.
• 2018-08-28 Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(d). referral-committee
• 2018-08-28 From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5880.) Re-referred to Com. on GOV. & F. committee-passage, referral-committee
• 2018-08-30 From committee: That the Assembly amendments be concurred in. (Ayes 7. Noes 0. Page 6069.) committee-passage
• 2018-08-31 Ordered to special consent calendar.
• 2018-08-31 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6113.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
• 2018-09-11 Enrolled and presented to the Governor at 4 p.m.
• 2018-09-23 Approved by the Governor. executive-signature
• 2018-09-23 Chaptered by Secretary of State. Chapter 729, Statutes of 2018.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/85a73886-00f8-4872-b08d-26e2bccc9894. Confidence: reported (aggregated from official California legislature records).