Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
12 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 | Taxation: Coronavirus Aid, Relief, and Economic Security Act: Federal Consolidated Appropriations Act, 2021. | The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. | us/states/ca | California Legislature | 20212022 | AB 80 | California AB 80 (20212022) |
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7 | 35 | 6 | 2020-12-07 | 2021-04-29 | openstates | ocd-bill/04743c66-dc95-4cb3-a77a-d8779e48d5e7 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220AB80 | ca2828e41876c18c4e9cdef9b94151371f78ea0e3ae2a0c6e6e11cd9cc3db873 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California AB 80 (20212022) — Taxation: Coronavirus Aid, Relief, and Economic Security Act: Federal Consolidated Appropriations Act, 2021.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. Existing law, in conformity with the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) , and its subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act and the Paycheck Protection Program Flexibility Act of 2020, among other things, excludes any amounts of covered loans forgiven under the CARES Act from gross income for purposes of the Personal Income Tax Law and the Corporation Tax Law. Existing law reduces the amount of any credit or deduction otherwise allowed under the Personal Income Tax and the Corporation Tax Law for any amount paid or incurred by the taxpayer upon which this exclusion is based by the amount of the exclusion allowed. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 12/07/20 - Introduced (filed) — source
- 01/25/21 - Amended Senate (committee substitute) — source
- 02/17/21 - Amended Senate (committee substitute) — source
- 04/15/21 - Amended Senate (committee substitute) — source
- 04/29/21 - Chaptered (committee substitute) — source
- AB80 (committee substitute) — source
- 04/26/21 - Enrolled (enrolled) — source
Votes
- 3rd Reading AB80 Burke et al. By Skinner Urgency Clause — 37–0 (pass) · upper
- Do pass — 11–0 (pass) · upper
- Do pass — 17–0 (pass) · upper
- With recommendation: That Senate amendments be concurred in. — 9–0 (pass) · lower
- AB 80 Ting Assembly Third Reading — 48–13 (pass) · lower
- AB 80 BURKE Concurrence in Senate Amendments — 75–0 (pass) · lower
Sponsors
- Burke — primary (person)
- Aguiar-Curry — principal coauthor (person)
- Allen — principal coauthor (person)
- Archuleta — principal coauthor (person)
- Atkins — principal coauthor (person)
- Blanca Rubio — principal coauthor (person)
- Bloom — principal coauthor (person)
- Boerner Horvath — principal coauthor (person)
- Bonta — principal coauthor (person)
- Bradford — principal coauthor (person)
- Caballero — principal coauthor (person)
- Calderon — principal coauthor (person)
- Carrillo — principal coauthor (person)
- Cervantes — principal coauthor (person)
- Chiu — principal coauthor (person)
- Choi — principal coauthor (person)
- Cooley — principal coauthor (person)
- Cooper — principal coauthor (person)
- Cortese — principal coauthor (person)
- Cristina Garcia — principal coauthor (person)
- Cunningham — principal coauthor (person)
- Davies — principal coauthor (person)
- Dodd — principal coauthor (person)
- Durazo — principal coauthor (person)
- Eduardo Garcia — principal coauthor (person)
- Eggman — principal coauthor (person)
- Flora — principal coauthor (person)
- Fong — principal coauthor (person)
- Friedman — principal coauthor (person)
- Gabriel — principal coauthor (person)
- Gallagher — principal coauthor (person)
- Gipson — principal coauthor (person)
- Glazer — principal coauthor (person)
- Gonzalez — principal coauthor (person)
- Grayson — principal coauthor (person)
- Hertzberg — principal coauthor (person)
- Hueso — principal coauthor (person)
- Hurtado — principal coauthor (person)
- Irwin — principal coauthor (person)
- Kalra — principal coauthor (person)
- Kiley — principal coauthor (person)
- Lackey — principal coauthor (person)
- Laird — principal coauthor (person)
- Leyva — principal coauthor (person)
- Limón — principal coauthor (person)
- Lorena Gonzalez — principal coauthor (person)
- Low — principal coauthor (person)
- Maienschein — principal coauthor (person)
- Mathis — principal coauthor (person)
- McGuire — principal coauthor (person)
- Min — principal coauthor (person)
- Mullin — principal coauthor (person)
- Newman — principal coauthor (person)
- Nguyen — principal coauthor (person)
- O'Donnell — principal coauthor (person)
- Pan — principal coauthor (person)
- Petrie-Norris — principal coauthor (person)
- Portantino — principal coauthor (person)
- Quirk — principal coauthor (person)
- Quirk-Silva — principal coauthor (person)
- Rendon — principal coauthor (person)
- Reyes — principal coauthor (person)
- Robert Rivas — principal coauthor (person)
- Roth — principal coauthor (person)
- Rubio — principal coauthor (person)
- Salas — principal coauthor (person)
- Santiago — principal coauthor (person)
- Skinner — principal coauthor (person)
- Stern — principal coauthor (person)
- Stone — principal coauthor (person)
- Valladares — principal coauthor (person)
- Villapudua — principal coauthor (person)
- Voepel — principal coauthor (person)
- Waldron — principal coauthor (person)
- Wieckowski — principal coauthor (person)
- Wiener — principal coauthor (person)
- Wood — principal coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2020-12-07 Read first time. To print.
reading-1 - 2020-12-08 From printer. May be heard in committee January 7.
- 2021-01-11 Without reference to committee.
referral-committee - 2021-01-11 Ordered to second reading.
- 2021-01-11 (Ayes 46. Noes 13. Page 108.)
- 2021-01-12 Read second time. Ordered to third reading.
reading-1, reading-2 - 2021-01-15 Read third time. Passed. Ordered to the Senate. (Ayes 48. Noes 13. Page 160.)
passage, reading-1, reading-3 - 2021-01-15 In Senate. Read first time. To Com. on RLS. for assignment.
reading-1 - 2021-01-25 Referred to Com. on B. & F.R.
referral-committee - 2021-01-25 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee - 2021-01-26 From committee: Do pass. (Ayes 11. Noes 0.) (January 26).
committee-passage, committee-passage-favorable - 2021-01-27 Read second time. Ordered to third reading.
reading-1, reading-2 - 2021-02-02 Re-referred to Com. on B. & F.R.
referral-committee - 2021-02-16 Joint Rule 62(a), file notice suspended.
- 2021-02-17 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee - 2021-02-18 From committee: Do pass. (Ayes 17. Noes 0.) (February 18).
committee-passage, committee-passage-favorable - 2021-02-18 Measure version as amended on February 17 corrected.
amendment-passage - 2021-02-18 Read second time. Ordered to third reading.
reading-1, reading-2 - 2021-02-22 Re-referred to Com. on B. & F.R.
referral-committee - 2021-03-02 In committee: Hearing postponed by committee.
- 2021-03-03 In committee: Hearing postponed by committee.
- 2021-03-08 In committee: Hearing postponed by committee.
- 2021-03-15 In committee: Hearing postponed by committee.
- 2021-04-15 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R.
amendment-introduction, amendment-passage, reading-1, reading-2, referral-committee - 2021-04-19 Withdrawn from committee.
- 2021-04-19 Ordered to third reading.
- 2021-04-19 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly.
passage, reading-1, reading-3 - 2021-04-19 In Assembly. Concurrence in Senate amendments pending. May be considered on or after April 21 pursuant to Assembly Rule 77.
- 2021-04-22 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.
referral-committee - 2021-04-26 From committee: That the Senate amendments be concurred in. (Ayes 9. Noes 0.) (April 26).
committee-passage - 2021-04-26 Assembly Rule 63 suspended. (Page 1176.)
- 2021-04-26 Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 75. Noes 0. Page 1180.).
amendment-passage, committee-passage-favorable - 2021-04-26 Enrolled and presented to the Governor at 4:30 p.m.
- 2021-04-29 Approved by the Governor.
executive-signature - 2021-04-29 Chaptered by Secretary of State - Chapter 17, Statutes of 2021.
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/04743c66-dc95-4cb3-a77a-d8779e48d5e7. Confidence: reported (aggregated from official California legislature records).