Fabio
7.9 KiB
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 | ||||||
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| Bill | Franchise Tax Board: voluntary disclosure agreements. | Existing law with respect to voluntary disclosure by business entities requires a voluntary disclosure agreement entered into by the Franchise Tax Board and a qualified entity, qualified shareholder, qualified member, or qualified beneficiary to specify that the Franchise Tax Board shall, with respect to the qualified entity, qualified shareholder, qualified member, or qualified beneficiary for each of the 6 taxable years ending immediately preceding the signing date of the agreement, waive specified penalties, including a specified penalty for a partnership failing to make certain returns. Existing law defines a qualified beneficiary to include a beneficiary of a qualified trust. Existing law defines a qualified trust as a trust that has not been administered in California and that does not have any resident beneficiaries for the 6 taxable years ending immediately preceding the signing date of the voluntary disclosure agreement. Existing law defines "qualified beneficiary" to mean an individual who is a nonresident on the signing date of the voluntary disclosure agreement and each six taxable years thereafter and who is a beneficiary of a qualified trust that has applied for a voluntary disclosure agreement, as specified. | us/states/ca | California Legislature | 20172018 | SB 813 | California SB 813 (20172018) |
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5 | 27 | 8 | 2017-03-22 | 2017-09-25 | openstates | ocd-bill/14f06ca0-41b4-4ff4-b400-d8aa65150cec | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201720180SB813 | 0f15c749d4cab358715090737180f761e80e65ff88283b6255ea54f5d3877f40 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California SB 813 (20172018) — Franchise Tax Board: voluntary disclosure agreements.
Existing law with respect to voluntary disclosure by business entities requires a voluntary disclosure agreement entered into by the Franchise Tax Board and a qualified entity, qualified shareholder, qualified member, or qualified beneficiary to specify that the Franchise Tax Board shall, with respect to the qualified entity, qualified shareholder, qualified member, or qualified beneficiary for each of the 6 taxable years ending immediately preceding the signing date of the agreement, waive specified penalties, including a specified penalty for a partnership failing to make certain returns. Existing law defines a qualified beneficiary to include a beneficiary of a qualified trust. Existing law defines a qualified trust as a trust that has not been administered in California and that does not have any resident beneficiaries for the 6 taxable years ending immediately preceding the signing date of the voluntary disclosure agreement. Existing law defines "qualified beneficiary" to mean an individual who is a nonresident on the signing date of the voluntary disclosure agreement and each six taxable years thereafter and who is a beneficiary of a qualified trust that has applied for a voluntary disclosure agreement, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 03/22/17 - Introduced (filed) — source
- 07/17/17 - Amended Assembly (committee substitute) — source
- 09/25/17 - Chaptered (committee substitute) — source
- SB813 (committee substitute) — source
- 09/07/17 - Enrolled (enrolled) — source
Votes
- SB 813 GOV.& F. Consent Calendar Second Day — 73–0 (pass) · lower
- Special Consent Calendar # SB813 GOV. & F. — 40–0 (pass) · upper
- Special Consent SB813 GOV. & F. — 40–0 (pass) · upper
- Do pass — 7–0 (pass) · upper
- Do pass. To Consent Calendar. — 15–0 (pass) · lower
- Placed on suspense file — 7–0 (pass) · upper
- Do pass as amended, and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 10–0 (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Sponsors
- Committee on Governance and Finance — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2017-03-22 Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction, reading-1 - 2017-03-23 From printer. May be acted upon on or after April 22.
- 2017-03-29 Referred to Com. on GOV. & F.
referral-committee - 2017-04-07 Set for hearing April 26.
- 2017-04-27 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 885.) (April 26). Re-referred to Com. on APPR.
committee-passage-favorable, committee-passage, referral-committee - 2017-05-01 Set for hearing May 8.
- 2017-05-03 May 8 hearing postponed by committee.
- 2017-05-04 Set for hearing May 15.
- 2017-05-15 May 15 hearing: Placed on APPR. suspense file.
- 2017-05-19 Set for hearing May 25.
- 2017-05-25 From committee: Do pass. (Ayes 7. Noes 0. Page 1191.) (May 25).
committee-passage-favorable, committee-passage - 2017-05-26 Read second time. Ordered to third reading.
reading-2, reading-1 - 2017-05-26 Ordered to special consent calendar.
- 2017-05-31 Read third time. Passed. (Ayes 40. Noes 0. Page 1358.) Ordered to the Assembly.
reading-3, passage, reading-1 - 2017-06-01 In Assembly. Read first time. Held at Desk.
reading-1 - 2017-06-15 Referred to Com. on REV. & TAX.
referral-committee - 2017-07-13 From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 10. Noes 0.) (July 10).
committee-passage-favorable, committee-passage, amendment-passage - 2017-07-17 Read second time and amended. Re-referred to Com. on APPR.
amendment-passage, reading-2, referral-committee, reading-1 - 2017-08-23 From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 23).
committee-passage-favorable, committee-passage - 2017-08-24 Read second time. Ordered to consent calendar.
reading-2, reading-1 - 2017-08-31 Read third time. Passed. (Ayes 73. Noes 0. Page 2854.) Ordered to the Senate.
reading-3, passage, reading-1 - 2017-08-31 In Senate. Concurrence in Assembly amendments pending.
- 2017-09-01 Ordered to special consent calendar.
- 2017-09-05 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2480.) Ordered to engrossing and enrolling.
committee-passage-favorable, amendment-passage - 2017-09-11 Enrolled and presented to the Governor at 4 p.m.
- 2017-09-25 Approved by the Governor.
executive-signature - 2017-09-25 Chaptered by Secretary of State. Chapter 288, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/14f06ca0-41b4-4ff4-b400-d8aa65150cec. Confidence: reported (aggregated from official California legislature records).