republic-os/legislation/us/states/ca/20192020/sb-1447.md

---
type: "Bill"
title: "Income tax: sales and use tax: credit: small business."
description: "The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. The Sales and Use Tax Law, in lieu of specified credits allowed under the Personal Income Tax Law and the Corporation Tax Law, allows a qualified taxpayer or affiliate to make an irrevocable election to apply that income tax credit amount against qualified sales and use taxes imposed on the qualified taxpayer in the reporting periods in the 5 years following the reporting period for which the claimant was required to file its most recent sales and use tax return, as specified."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "SB 1447"
citation: "California SB 1447 (20192020)"
classification: ["bill"]
subjects: ["Income tax: sales and use tax: credit: small business."]
status: "enacted"
primary_sponsors: ["Bradford"]
version_count: 8
action_count: 40
vote_count: 6
first_action: "2020-02-21"
last_action: "2020-09-09"
source: "openstates"
source_identifier: "ocd-bill/76992c13-e0c7-4635-80a2-d213264080b3"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB1447"
source_hash: "17b8d19315c3ce110a68be0b357d7a0bd7267a8933aee03b9268242fafff9e04"
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 SB 1447 (20192020) — Income tax: sales and use tax: credit: small business.

The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws. The Sales and Use Tax Law, in lieu of specified credits allowed under the Personal Income Tax Law and the Corporation Tax Law, allows a qualified taxpayer or affiliate to make an irrevocable election to apply that income tax credit amount against qualified sales and use taxes imposed on the qualified taxpayer in the reporting periods in the 5 years following the reporting period for which the claimant was required to file its most recent sales and use tax return, as specified.

## Version chain

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

1. **02/21/20 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144799INT)
2. **05/05/20 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144798AMD)
3. **07/27/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144797AMD)
4. **08/06/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144796AMD)
5. **08/27/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144795AMD)
6. **09/09/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144793CHP)
7. **SB1447** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB1447)
8. **09/04/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB1447&version=20190SB144794ENR)

## Votes

- Unfinished Business SB1447 Bradford et al. Concurrence — **36–0** (pass) · upper
- Do pass — **7–0** (pass) · upper
- Special Consent SB1447 — **39–0** (pass) · upper
- Do pass. — **10–1** (pass) · lower
- SB 1447 Bradford Senate Third Reading By Cervantes — **76–0** (pass) · lower
- Do pass. To Consent Calendar. — **11–0** (pass) · lower

## Sponsors

- Bradford — primary (person)
- Bauer-Kahan — coauthor (person)
- Boerner Horvath — coauthor (person)
- Caballero — author (person)
- Cervantes — author (person)
- Gloria — coauthor (person)
- Jones-Sawyer — coauthor (person)
- Smith — coauthor (person)

## Timeline

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

- **2020-02-21** Introduced. To Com. on RLS. for assignment. To print. `introduction`
- **2020-02-24** From printer. May be acted upon on or after March 25.
- **2020-02-24** Read first time. `reading-1`
- **2020-03-12** Referred to Com. on E., U. & C. `referral-committee`
- **2020-05-05** From committee with author's amendments. Read second time and amended. Re-referred to Com. on E., U. & C. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
- **2020-05-11** Withdrawn from committee.
- **2020-05-11** Re-referred to Com. on RLS. `referral-committee`
- **2020-05-11** Re-referred to Com. on B. & F.I. `referral-committee`
- **2020-05-13** Set for hearing May 19.
- **2020-05-20** From committee: Do pass. (Ayes 7. Noes 0. Page 3559.) (May 19). `committee-passage-favorable, committee-passage`
- **2020-05-21** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-06-08** Ordered to special consent calendar.
- **2020-06-11** Read third time. Passed. (Ayes 39. Noes 0. Page 3687.) Ordered to the Assembly. `passage, reading-3, reading-1`
- **2020-06-11** In Assembly. Read first time. Held at Desk. `reading-1`
- **2020-06-18** Referred to Com. on JUD. `referral-committee`
- **2020-07-09** July 22 hearing postponed by committee.
- **2020-07-27** From committee with author's amendments. Read second time and amended. Re-referred to Com. on JUD. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
- **2020-07-27** July 30 hearing postponed by committee.
- **2020-08-06** From committee with author's amendments. Read second time and amended. Re-referred to Com. on JUD. `reading-1, reading-2, amendment-passage, committee-passage, referral-committee`
- **2020-08-07** Coauthors revised.
- **2020-08-12** From committee: Do pass. Ordered to consent calendar. (Ayes 11. Noes 0.) (August 12). `committee-passage-favorable, committee-passage`
- **2020-08-13** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2020-08-13** (Corrected August 19).
- **2020-08-24** From consent calendar on motion of Assembly Member Limón.
- **2020-08-24** Ordered to third reading.
- **2020-08-27** Joint Rule 61(b)(17) suspended. (Ayes 62. Noes 0. Page 5255.)
- **2020-08-27** Read third time and amended. `amendment-passage, reading-3, reading-1`
- **2020-08-27** Ordered to third reading.
- **2020-08-29** (Corrected August 29).
- **2020-08-30** Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. `referral-committee`
- **2020-08-30** Joint Rule 62(a) suspended.
- **2020-08-30** From committee: Do pass. (Ayes 10. Noes 1.) (August 30). `committee-passage-favorable, committee-passage`
- **2020-08-31** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-08-31** Assembly Rule 63 suspended.
- **2020-08-31** Read third time. Passed. (Ayes 76. Noes 0. Page 5465.) Ordered to the Senate. `passage, reading-3, reading-1`
- **2020-08-31** In Senate. Concurrence in Assembly amendments pending.
- **2020-09-01** Assembly amendments concurred in. (Ayes 36. Noes 0.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2020-09-08** Enrolled and presented to the Governor at 2 p.m.
- **2020-09-09** Approved by the Governor. `executive-signature`
- **2020-09-09** Chaptered by Secretary of State. Chapter 41, Statutes of 2020.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/76992c13-e0c7-4635-80a2-d213264080b3`. Confidence: reported (aggregated from official California legislature records).