Fabio
83 lines
5.6 KiB
Markdown
83 lines
5.6 KiB
Markdown
---
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type: "Bill"
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title: "Taxation."
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description: "(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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20232024"
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identifier: "SB 131"
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citation: "California SB 131 (20232024)"
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classification: ["bill", "appropriation"]
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subjects: ["Taxation"]
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status: "enacted"
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primary_sponsors: ["Committee on Budget and Fiscal Review"]
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version_count: 5
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action_count: 20
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vote_count: 3
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first_action: "2023-01-18"
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last_action: "2023-07-10"
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source: "openstates"
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source_identifier: "ocd-bill/a6a2919b-2a0a-47f1-bc08-0739b5541e7b"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB131"
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source_hash: "28863f1f5f7aca8e5f900a9377907e798e34bee4be6f64eee36fc2a3394c82f8"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 131 (20232024) — Taxation.
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(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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/18/23 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB131&version=20230SB13199INT)
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2. **06/26/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB131&version=20230SB13198AMD)
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3. **07/10/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB131&version=20230SB13196CHP)
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4. **SB131** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB131)
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5. **06/28/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240SB131&version=20230SB13197ENR)
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## Votes
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- Unfinished Business SB131 B. & F.R. (Skinner) Concurrence — **32–8** (pass) · upper
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- SB 131 Budget and Fiscal Review Senate Third Reading By TING — **61–14** (pass) · lower
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- 3rd Reading SB131 B. & F.R. — **29–8** (pass) · upper
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## Sponsors
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- Committee on Budget and Fiscal Review — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-01-18** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2023-01-19** From printer. May be acted upon on or after February 18.
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- **2023-01-25** Referred to Com. on B. & F.R. `referral-committee`
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- **2023-03-16** Withdrawn from committee. (Ayes 28. Noes 8. Page 357.)
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- **2023-03-16** Ordered to second reading.
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- **2023-03-20** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2023-03-27** Read third time. Passed. (Ayes 29. Noes 8. Page 495.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2023-03-27** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2023-03-30** Referred to Com. on BUDGET. `referral-committee`
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- **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`
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- **2023-06-26** Assembly Rules Suspended.
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- **2023-06-26** (Ayes 56. Noes 17. Page 2370.)
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- **2023-06-26** Withdrawn from committee.
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- **2023-06-26** Ordered to third reading.
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- **2023-06-27** Read third time. Passed. (Ayes 61. Noes 14. Page 2407.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2023-06-27** In Senate. Concurrence in Assembly amendments pending.
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- **2023-06-27** Assembly amendments concurred in. (Ayes 32. Noes 8. Page 1773.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2023-06-27** Enrolled and presented to the Governor at 4:45 p.m.
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- **2023-07-10** Approved by the Governor. `executive-signature`
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- **2023-07-10** Chaptered by Secretary of State. Chapter 55, Statutes of 2023. `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a6a2919b-2a0a-47f1-bc08-0739b5541e7b`. Confidence: reported (aggregated from official California legislature records).
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