Income taxes: administration: nonresident aliens: identifying numbers: group filing.
The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified.
us/states/ca
California Legislature
20192020
AB 2660
California AB 2660 (20192020)
bill
Income taxes: administration: nonresident aliens: identifying numbers: group filing.
California AB 2660 (20192020) — Income taxes: administration: nonresident aliens: identifying numbers: group filing.
The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
Consent Calendar AB2660 — 39–0 (pass) · upper
AB 2660 Burke Assembly Third Reading — 78–0 (pass) · lower
Do pass as amended. — 18–0 (pass) · lower
Sponsors
Burke — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2020-02-20 Read first time. To print. reading-1
2020-02-21 From printer. May be heard in committee March 22.
2020-03-12 Referred to Com. on REV. & TAX. referral-committee
2020-05-11 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-1, reading-2, amendment-passage, amendment-introduction
2020-05-12 Re-referred to Com. on REV. & TAX. referral-committee
2020-05-18 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 18). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2020-06-02 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2020-06-03 From committee: Amend, and do pass as amended. (Ayes 18. Noes 0.) (June 3). amendment-passage, committee-passage, amendment-introduction
2020-06-04 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
2020-06-08 Read second time. Ordered to third reading. reading-1, reading-2
2020-06-10 Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 4792.) passage, reading-3, reading-1
2020-06-11 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2020-07-01 Referred to Com. on GOV. & F. referral-committee
2020-07-30 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (July 29). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2020-08-13 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. committee-passage, reading-2
2020-08-14 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2020-08-28 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 4377.). passage, reading-3, reading-1
2020-08-28 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2020-09-04 Enrolled and presented to the Governor at 2 p.m.
2020-09-18 Approved by the Governor. executive-signature
2020-09-18 Chaptered by Secretary of State - Chapter 102, Statutes of 2020.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ccb39e4b-5c78-413d-8967-4b4c0ed2330e. Confidence: reported (aggregated from official California legislature records).