(1) Existing law requires the Controller to state an account with persons that receive funds or property belonging to the state and fail to properly render account thereof to the state, and persons that fail to pay to the State Treasury any money belonging to the state. Existing law requires the Controller to offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, subject to a specified priority. Existing law, for taxable years beginning on or after January 1, 2024, prohibits the Controller from offsetting delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit or the young child tax credit for the taxable year, except as specified.
(1) Existing law requires the Controller to state an account with persons that receive funds or property belonging to the state and fail to properly render account thereof to the state, and persons that fail to pay to the State Treasury any money belonging to the state. Existing law requires the Controller to offset delinquent accounts against personal income tax refunds that have been certified by the Franchise Tax Board, subject to a specified priority. Existing law, for taxable years beginning on or after January 1, 2024, prohibits the Controller from offsetting delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit or the young child tax credit for the taxable year, except as specified.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Unfinished Business SB131 B. & F.R. (Skinner) Concurrence — 32–8 (pass) · upper
SB 131 Budget and Fiscal Review Senate Third Reading By TING — 61–14 (pass) · lower
3rd Reading SB131 B. & F.R. — 29–8 (pass) · upper
Sponsors
Committee on Budget and Fiscal Review — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2023-01-18 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2023-01-19 From printer. May be acted upon on or after February 18.
2023-01-25 Referred to Com. on B. & F.R. referral-committee
2023-03-16 Withdrawn from committee. (Ayes 28. Noes 8. Page 357.)
2023-03-16 Ordered to second reading.
2023-03-20 Read second time. Ordered to third reading. reading-1, reading-2
2023-03-27 Read third time. Passed. (Ayes 29. Noes 8. Page 495.) Ordered to the Assembly. passage, reading-1, reading-3
2023-03-27 In Assembly. Read first time. Held at Desk. reading-1
2023-03-30 Referred to Com. on BUDGET. referral-committee
2023-06-26 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2023-06-26 Assembly Rules Suspended.
2023-06-26 (Ayes 56. Noes 17. Page 2370.)
2023-06-26 Withdrawn from committee.
2023-06-26 Ordered to third reading.
2023-06-27 Read third time. Passed. (Ayes 61. Noes 14. Page 2407.) Ordered to the Senate. passage, reading-1, reading-3
2023-06-27 In Senate. Concurrence in Assembly amendments pending.
2023-06-27 Assembly amendments concurred in. (Ayes 32. Noes 8. Page 1773.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
2023-06-27 Enrolled and presented to the Governor at 4:45 p.m.
2023-07-10 Approved by the Governor. executive-signature
2023-07-10 Chaptered by Secretary of State. Chapter 55, Statutes of 2023. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a6a2919b-2a0a-47f1-bc08-0739b5541e7b. Confidence: reported (aggregated from official California legislature records).