The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Existing law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization.
The Corporation Tax Law exempts the income of various types of nonprofit organizations from taxes imposed by that law, except as provided, if an application for exemption is filed with, and a filing fee of $25 is paid to, the Franchise Tax Board and the Franchise Tax Board issues a determination exempting the organization from tax. Existing law also requires, among other things, that filing fee to be paid when an organization whose exemption was revoked applies to reestablish as an exempt organization.
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] with recommendation: To Consent Calendar — 9–0 (pass) · lower
Do pass as amended — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
Special Consent SB934 — 39–0 (pass) · upper
SB 934 Bates Senate Third Reading By Choi — 75–0 (pass) · lower
Placed on suspense file — 7–0 (pass) · upper
Do pass. — 18–0 (pass) · lower
Sponsors
Bates — primary (person)
Brough — coauthor (person)
Choi — coauthor (person)
Mathis — coauthor (person)
Portantino — coauthor (person)
Voepel — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2020-02-06 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2020-02-07 From printer. May be acted upon on or after March 8.
2020-02-20 Referred to Com. on GOV. & F. referral-committee
2020-03-04 Set for hearing March 18.
2020-03-12 March 18 hearing postponed by committee.
2020-04-29 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. reading-1, reading-2, amendment-passage, committee-passage, referral-committee
2020-05-15 Set for hearing May 21.
2020-05-21 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3576.) (May 21). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2020-05-26 Set for hearing June 1.
2020-06-02 Hearing rescheduled due to Capitol closure.
2020-06-03 Set for hearing June 9.
2020-06-09 June 9 hearing: Placed on APPR. suspense file.
2020-06-11 Set for hearing June 18.
2020-06-18 From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3767.) (June 18). committee-passage-favorable, committee-passage, amendment-passage
2020-06-18 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
2020-06-22 Read second time. Ordered to third reading. reading-1, reading-2
2020-06-23 Ordered to special consent calendar.
2020-06-24 Read third time. Passed. (Ayes 39. Noes 0. Page 3817.) Ordered to the Assembly. passage, reading-3, reading-1
2020-06-24 In Assembly. Read first time. Held at Desk. reading-1
2020-06-29 Referred to Com. on REV. & TAX. referral-committee
2020-07-27 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2020-08-11 August 11 set for first hearing. Placed on suspense file.
2020-08-20 From committee: Do pass. (Ayes 18. Noes 0.) (August 20). committee-passage-favorable, committee-passage
2020-08-24 Read second time. Ordered to third reading. reading-1, reading-2
2020-08-25 Read third time. Passed. (Ayes 75. Noes 0. Page 5201.) Ordered to the Senate. passage, reading-3, reading-1
2020-08-25 In Senate. Ordered to engrossing and enrolling.
2020-09-01 Enrolled and presented to the Governor at 1 p.m.
2020-09-09 Approved by the Governor. executive-signature
2020-09-09 Chaptered by Secretary of State. Chapter 59, Statutes of 2020.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4eb0423d-4915-4eec-9ceb-9c42769acf5e. Confidence: reported (aggregated from official California legislature records).