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7.1 KiB
7.1 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 | Income taxes: partnerships: audit adjustments: elections. | Existing law requires a partnership, if any item required to be shown on a federal partnership return is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment under federal income tax law or made a federal election for alternative to payment with the Internal Revenue Service as part of a partnership level audit, to report each change or correction to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination, and requires the report of adjustments to be sufficiently detailed to allow computation of the California tax changes resulting from the federal adjustment. Under existing law, if the federal changes or corrections result in an increase of state income taxes payable, a tax is imposed on the partnership in lieu of taxes owed by direct and indirect partners, as specified. | us/states/ca | California Legislature | 20192020 | SB 790 | California SB 790 (20192020) |
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5 | 23 | 6 | 2019-03-21 | 2019-09-20 | openstates | ocd-bill/216359fe-a87d-4e35-8b13-88e5a162d084 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB790 | 34cb9ac4f56f089e79eb6a688d1564200d7137bde2f753b289bea191c325e8af | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California SB 790 (20192020) — Income taxes: partnerships: audit adjustments: elections.
Existing law requires a partnership, if any item required to be shown on a federal partnership return is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment under federal income tax law or made a federal election for alternative to payment with the Internal Revenue Service as part of a partnership level audit, to report each change or correction to the Franchise Tax Board for the reviewed year within 6 months after the date of each final federal determination, and requires the report of adjustments to be sufficiently detailed to allow computation of the California tax changes resulting from the federal adjustment. Under existing law, if the federal changes or corrections result in an increase of state income taxes payable, a tax is imposed on the partnership in lieu of taxes owed by direct and indirect partners, as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 03/21/19 - Introduced (filed) — source
- 06/20/19 - Amended Assembly (committee substitute) — source
- 09/20/19 - Chaptered (committee substitute) — source
- SB790 (committee substitute) — source
- 09/03/19 - Enrolled (enrolled) — source
Votes
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
- Do pass. — 18–0 (pass) · lower
- Consent Calendar SB790 GOV. & F. — 38–0 (pass) · upper
- Special Consent SB790 GOV. & F. — 37–0 (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 10–0 (pass) · lower
- SB 790 GOV.& F. Senate Third Reading By BURKE — 75–0 (pass) · lower
Sponsors
- Committee on Governance and Finance — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2019-03-21 Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction, reading-1 - 2019-03-22 From printer. May be acted upon on or after April 21.
- 2019-04-03 Referred to Com. on GOV. & F.
referral-committee - 2019-04-04 Set for hearing April 24.
- 2019-04-25 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 847.) (April 24). Re-referred to Com. on APPR.
committee-passage-favorable, committee-passage, referral-committee - 2019-04-30 Set for hearing May 6.
- 2019-05-06 From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
committee-passage, reading-2 - 2019-05-07 Read second time. Ordered to consent calendar.
reading-1, reading-2 - 2019-05-09 Read third time. Passed. (Ayes 38. Noes 0. Page 1005.) Ordered to the Assembly.
passage, reading-3, reading-1 - 2019-05-09 In Assembly. Read first time. Held at Desk.
reading-1 - 2019-06-03 Referred to Com. on REV. & TAX.
referral-committee - 2019-06-17 June 17 set for first hearing canceled at the request of author.
- 2019-06-20 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
reading-1, reading-2, amendment-passage, committee-passage, referral-committee - 2019-07-09 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 10. Noes 0.) (July 8). Re-referred to Com. on APPR.
committee-passage-favorable, committee-passage, referral-committee - 2019-08-14 From committee: Do pass. (Ayes 18. Noes 0.) (August 14).
committee-passage-favorable, committee-passage - 2019-08-15 Read second time. Ordered to third reading.
reading-1, reading-2 - 2019-08-22 Read third time. Passed. (Ayes 75. Noes 0. Page 2813.) Ordered to the Senate.
passage, reading-3, reading-1 - 2019-08-22 In Senate. Concurrence in Assembly amendments pending.
- 2019-08-27 Ordered to special consent calendar.
- 2019-08-30 Assembly amendments concurred in. (Ayes 37. Noes 0. Page 2328.) Ordered to engrossing and enrolling.
amendment-passage, committee-passage-favorable - 2019-09-06 Enrolled and presented to the Governor at 2 p.m.
- 2019-09-20 Approved by the Governor.
executive-signature - 2019-09-20 Chaptered by Secretary of State. Chapter 332, Statutes of 2019.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/216359fe-a87d-4e35-8b13-88e5a162d084. Confidence: reported (aggregated from official California legislature records).