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Fabio 5a13be122b Legislation: batch E — CA TN VA VT WA WI WV WY 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:36 -04:00

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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
Bill Personal Income Tax Law: Small Business Relief Act: elective tax. Existing law, the Small Business Relief Act, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, authorizes a partnership or "S" corporation that meets certain other requirements to elect to pay an elective tax at a rate based on its net income, as specified, for the taxable year. The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of an entity that elects to pay the elective tax authorized by the Small Business Relief Act, in an amount equal to a specified percentage of the partner's, shareholder's, or member's pro rata share or distributive share, as applicable, of income subject to the elective tax paid by the entity. us/states/ca California Legislature 20212022 SB 851 California SB 851 (20212022)
bill
Personal Income Tax Law: Small Business Relief Act: elective tax.
enacted
Portantino
7 33 9 2022-01-18 2022-09-28 openstates ocd-bill/eab318ce-7c82-43e0-95f4-628935691f66 http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB851 89ea9ae044e42959f64c52af1942cc2fbc4cfa24a826b0f0ded92b1500bd4c52 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 851 (20212022) — Personal Income Tax Law: Small Business Relief Act: elective tax.

Existing law, the Small Business Relief Act, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, authorizes a partnership or "S" corporation that meets certain other requirements to elect to pay an elective tax at a rate based on its net income, as specified, for the taxable year. The Personal Income Tax Law allows various credits against the taxes imposed by that law, including a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of an entity that elects to pay the elective tax authorized by the Small Business Relief Act, in an amount equal to a specified percentage of the partner's, shareholder's, or member's pro rata share or distributive share, as applicable, of income subject to the elective tax paid by the entity.

Version chain

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

  1. 01/18/22 - Introduced (filed) — source
  2. 02/23/22 - Amended Senate (committee substitute) — source
  3. 05/19/22 - Amended Senate (committee substitute) — source
  4. 08/25/22 - Amended Assembly (committee substitute) — source
  5. 09/28/22 - Chaptered (committee substitute) — source
  6. SB851 (committee substitute) — source
  7. 09/07/22 - Enrolled (enrolled) — source

Votes

  • SB 851 Portantino Senate Third Reading By Petrie-Norris — 78–0 (pass) · lower
  • Special Consent SB851 Portantino et al. — 38–0 (pass) · upper
  • Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
  • Placed on suspense file — 6–0 (pass) · upper
  • Do pass as amended — 7–0 (pass) · upper
  • Do pass. — 16–0 (pass) · lower
  • Unfinished Business SB851 Portantino Concurrence — 40–0 (pass) · upper
  • Do pass. — 9–0 (pass) · lower
  • Do pass and be re-referred to the Committee on [Appropriations] — 12–0 (pass) · lower

Sponsors

  • Portantino — primary (person)

Timeline

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

  • 2022-01-18 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2022-01-19 From printer. May be acted upon on or after February 18.
  • 2022-01-26 Referred to Com. on ED. referral-committee
  • 2022-02-07 Art. IV. Sec. 8(a) of the Constitution dispensed with.
  • 2022-02-07 (Ayes 31. Noes 6.)
  • 2022-02-07 Joint Rule 55 suspended. (Ayes 31. Noes 6. Page 2880.)
  • 2022-02-18 Set for hearing March 9.
  • 2022-02-23 From committee with author's amendments. Read second time and amended. Re-referred to Com. on ED. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
  • 2022-03-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3060.) (March 9). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2022-03-25 Set for hearing April 4.
  • 2022-04-04 April 4 hearing: Placed on APPR suspense file.
  • 2022-05-13 Set for hearing May 19.
  • 2022-05-19 From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3771.) (May 19). amendment-passage, committee-passage, committee-passage-favorable
  • 2022-05-19 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
  • 2022-05-23 Read second time. Ordered to third reading. reading-1, reading-2
  • 2022-05-24 Ordered to special consent calendar.
  • 2022-05-26 Read third time. Passed. (Ayes 38. Noes 0. Page 3983.) Ordered to the Assembly. passage, reading-1, reading-3
  • 2022-05-27 In Assembly. Read first time. Held at Desk. reading-1
  • 2022-06-02 Referred to Com. on HIGHER ED. referral-committee
  • 2022-06-22 From committee: Do pass and re-refer to Com. on APPR. (Ayes 12. Noes 0.) (June 21). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2022-08-03 August 3 set for first hearing. Placed on suspense file.
  • 2022-08-11 From committee: Do pass. (Ayes 16. Noes 0.) (August 11). committee-passage, committee-passage-favorable
  • 2022-08-15 Read second time. Ordered to third reading. reading-1, reading-2
  • 2022-08-25 Read third time and amended. amendment-passage, reading-1, reading-3
  • 2022-08-25 Ordered to third reading.
  • 2022-08-25 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2. referral-committee
  • 2022-08-30 From committee: Do pass. (Ayes 9. Noes 0.) (August 30). committee-passage, committee-passage-favorable
  • 2022-08-31 Read third time. Passed. Ordered to the Senate. passage, reading-1, reading-3
  • 2022-08-31 In Senate. Concurrence in Assembly amendments pending.
  • 2022-08-31 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5412.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
  • 2022-09-09 Enrolled and presented to the Governor at 3 p.m.
  • 2022-09-28 Approved by the Governor. executive-signature
  • 2022-09-28 Chaptered by Secretary of State. Chapter 705, Statutes of 2022. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/eab318ce-7c82-43e0-95f4-628935691f66. Confidence: reported (aggregated from official California legislature records).

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