republic-os/legislation/us/states/ca/20192020/ab-308.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	Taxation: corporations: minimum franchise tax: limited liability companies: annual tax.	The Corporation Tax Law imposes a tax according to or measured by net income, computed at a specified rate upon the basis of the net income for that taxable year, on every corporation, except as provided. Existing law, generally, also imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified. Existing law exempts, for taxable years beginning before January 1, 2018, a corporation and a limited liability company that are small businesses solely owned by a deployed member of the United States Armed Forces from paying the minimum franchise tax or the annual tax for any taxable year the owner is deployed and the limited liability company operates at a loss or ceases operation.	us/states/ca	California Legislature	20192020	AB 308	California AB 308 (20192020)	bill	Taxation: corporations: minimum franchise tax: limited liability companies: annual tax.	enacted	Muratsuchi	8	32	9	2019-01-29	2019-10-02	openstates	ocd-bill/7b29ae2a-6f29-4330-9097-6955a2174412	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB308	e3b6650c5ba90084c09f4277f0cfc74b709d79ebdf8fac0cd0e5a29abb43ab14	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 308 (20192020) — Taxation: corporations: minimum franchise tax: limited liability companies: annual tax.

The Corporation Tax Law imposes a tax according to or measured by net income, computed at a specified rate upon the basis of the net income for that taxable year, on every corporation, except as provided. Existing law, generally, also imposes a minimum franchise tax of $800, except as provided, on every corporation incorporated in this state, qualified to transact intrastate business in this state, or doing business in this state, and an annual tax in an amount equal to the minimum franchise tax on every limited partnership, limited liability partnership, and limited liability company registered, qualified to transact business, or doing business in this state, as specified. Existing law exempts, for taxable years beginning before January 1, 2018, a corporation and a limited liability company that are small businesses solely owned by a deployed member of the United States Armed Forces from paying the minimum franchise tax or the annual tax for any taxable year the owner is deployed and the limited liability company operates at a loss or ceases operation.

Version chain

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

1. 01/29/19 - Introduced (filed) — source
2. 03/18/19 - Amended Assembly (committee substitute) — source
3. 03/25/19 - Amended Assembly (committee substitute) — source
4. 06/13/19 - Amended Senate (committee substitute) — source
5. 09/06/19 - Amended Senate (committee substitute) — source
6. 10/02/19 - Chaptered (committee substitute) — source
7. AB308 (committee substitute) — source
8. 09/16/19 - Enrolled (enrolled) — source

Votes

• Do pass as amended, but first amend, and re-refer to the Committee on [Veterans Affairs] — 6–0 (pass) · upper
• Placed on suspense file — 7–0 (pass) · upper
• Do pass, but first be re-referred to the Committee on [Appropriations] — 6–0 (pass) · upper
• Do pass — 7–0 (pass) · upper
• Do pass. — 18–0 (pass) · lower
• Do pass and be re-referred to the Committee on [Appropriations] — 10–1 (pass) · lower
• AB 308 Muratsuchi Concurrence in Senate Amendments — 78–0 (pass) · lower
• 3rd Reading AB308 Muratsuchi et al. By Archuleta — 40–0 (pass) · upper
• AB 308 Muratsuchi Assembly Third Reading — 77–0 (pass) · lower

Sponsors

• Muratsuchi — primary (person)
• Brough — coauthor (person)
• Smith — author (person)

Timeline

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

• 2019-01-29 Read first time. To print. reading-1
• 2019-01-30 From printer. May be heard in committee March 1.
• 2019-02-07 Referred to Com. on REV. & TAX. referral-committee
• 2019-03-11 In committee: Set, first hearing. Hearing canceled at the request of author.
• 2019-03-18 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
• 2019-03-19 Re-referred to Com. on REV. & TAX. referral-committee
• 2019-03-25 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
• 2019-03-26 Re-referred to Com. on REV. & TAX. referral-committee
• 2019-04-01 In committee: Hearing for testimony only.
• 2019-04-09 Coauthors revised.
• 2019-04-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 1.) (April 8). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2019-04-24 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
• 2019-05-16 From committee: Do pass. (Ayes 18. Noes 0.) (May 16). committee-passage-favorable, committee-passage
• 2019-05-20 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-05-22 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1794.) passage, reading-3, reading-1
• 2019-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2019-05-29 Referred to Coms. on GOV. & F. and V.A. referral-committee
• 2019-06-12 From committee: Amend, and do pass as amended and re-refer to Com. on V.A. (Ayes 6. Noes 0.) (June 12). amendment-passage, committee-passage, amendment-introduction
• 2019-06-13 Read second time and amended. Re-referred to Com. on V.A. reading-1, reading-2, amendment-passage, referral-committee
• 2019-06-26 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2019-07-08 In committee: Referred to APPR. suspense file. referral-committee
• 2019-08-30 From committee: Do pass. (Ayes 7. Noes 0.) (August 30). committee-passage-favorable, committee-passage
• 2019-08-30 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-09-06 Read third time and amended. Ordered to second reading. amendment-passage, reading-3, reading-1
• 2019-09-09 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-09-10 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2747.). passage, reading-3, reading-1
• 2019-09-10 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 12 pursuant to Assembly Rule 77.
• 2019-09-11 Assembly Rule 77 suspended. (Page 3370.)
• 2019-09-11 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 3406.). amendment-passage, committee-passage-favorable
• 2019-09-23 Enrolled and presented to the Governor at 3:30 p.m.
• 2019-10-02 Approved by the Governor. executive-signature
• 2019-10-02 Chaptered by Secretary of State - Chapter 421, Statutes of 2019.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7b29ae2a-6f29-4330-9097-6955a2174412. Confidence: reported (aggregated from official California legislature records).