Fabio
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: withholding: real property sales: Katz-Harris Taxpayers' Bill of Rights Act: report. | (1) Existing law generally requires the transferee of a California real property interest, in specified circumstances, to withhold for income tax purposes 313% of the sales price of the property when the property is acquired from either an individual, or a partnership or corporation without a permanent place of business, as specified. Under existing law, a transferee is not required to withhold any amount under these provisions if the transferee, in good faith and based upon the information of which the transferee has knowledge, certifies under penalty of perjury that the California real property being conveyed is either (A) the seller's or decedent's principal residence, as specified, or (B) is being exchanged, or will be exchanged, for property of like kind, but only to the extent of the amount of the gain not required to be recognized for California income or franchise tax purposes, as specified. In the case of a real property sale not subject to withholding by reason of a like kind exchange under these provisions, existing law requires the transferee to notify the Franchise Tax Board in writing within 10 days of the expiration of the statutory periods specified in federal law and thereafter remit the applicable withholding amounts determined as provided. | us/states/ca | California Legislature | 20212022 | AB 1582 | California AB 1582 (20212022) |
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4 | 17 | 5 | 2021-03-10 | 2021-07-09 | openstates | ocd-bill/1fefa11c-b4e3-4688-8809-1b034fb32af3 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB1582 | 183b8aac0d7439bb464feeb8914a5034be5611ea8e5a542bf53581de3c8da8f4 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California AB 1582 (20212022) — Income taxes: withholding: real property sales: Katz-Harris Taxpayers' Bill of Rights Act: report.
(1) Existing law generally requires the transferee of a California real property interest, in specified circumstances, to withhold for income tax purposes 313% of the sales price of the property when the property is acquired from either an individual, or a partnership or corporation without a permanent place of business, as specified. Under existing law, a transferee is not required to withhold any amount under these provisions if the transferee, in good faith and based upon the information of which the transferee has knowledge, certifies under penalty of perjury that the California real property being conveyed is either (A) the seller's or decedent's principal residence, as specified, or (B) is being exchanged, or will be exchanged, for property of like kind, but only to the extent of the amount of the gain not required to be recognized for California income or franchise tax purposes, as specified. In the case of a real property sale not subject to withholding by reason of a like kind exchange under these provisions, existing law requires the transferee to notify the Franchise Tax Board in writing within 10 days of the expiration of the statutory periods specified in federal law and thereafter remit the applicable withholding amounts determined as provided.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 03/10/21 - Introduced (filed) — source
- 07/09/21 - Chaptered (committee substitute) — source
- AB1582 (committee substitute) — source
- 06/25/21 - Enrolled (enrolled) — source
Votes
- Do pass. To Consent Calendar. — 14–0 (pass) · lower
- AB 1582 REV. & TAX. Consent Calendar Second Day — 77–0 (pass) · lower
- Consent Calendar AB1582 REV. & TAX. — 39–0 (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 9–0 (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 5–0 (pass) · upper
Sponsors
- Committee on Revenue and Taxation — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2021-03-10 Read first time. To print.
reading-1 - 2021-03-11 From printer. May be heard in committee April 10.
- 2021-03-18 Referred to Com. on REV. & TAX.
referral-committee - 2021-04-13 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.) (April 12). Re-referred to Com. on APPR.
committee-passage, committee-passage-favorable, referral-committee - 2021-04-21 From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 21).
committee-passage, committee-passage-favorable - 2021-04-22 Read second time. Ordered to Consent Calendar.
reading-1, reading-2 - 2021-04-29 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1253.)
passage, reading-1, reading-3 - 2021-05-03 In Senate. Read first time. To Com. on RLS. for assignment.
reading-1 - 2021-05-12 Referred to Com. on GOV. & F.
referral-committee - 2021-06-10 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 10). Re-referred to Com. on APPR.
committee-passage, committee-passage-favorable, referral-committee - 2021-06-21 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.
committee-passage, reading-2 - 2021-06-22 Read second time. Ordered to Consent Calendar.
reading-1, reading-2 - 2021-06-24 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 1635.).
passage, reading-1, reading-3 - 2021-06-24 In Assembly. Ordered to Engrossing and Enrolling.
committee-passage - 2021-06-30 Enrolled and presented to the Governor at 3:30 p.m.
- 2021-07-09 Approved by the Governor.
executive-signature - 2021-07-09 Chaptered by Secretary of State - Chapter 66, Statutes of 2021.
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1fefa11c-b4e3-4688-8809-1b034fb32af3. Confidence: reported (aggregated from official California legislature records).