Fabio
6.8 KiB
6.8 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: deduction: disaster losses. | The Personal Income Tax Law and the Corporation Tax Law, in conformity or modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by those laws, including a deduction, for taxable years beginning on or after January 1, 2014, and before January 1, 2024, for disaster losses in any city, county, or city and county that is proclaimed by the Governor to be in a state of emergency, as specified. Existing law additionally provides that any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss, other than those variations already imposed in existing law, shall not apply to a net operating loss attributable to these specified disaster losses. | us/states/ca | California Legislature | 20232024 | SB 264 | California SB 264 (20232024) |
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enacted |
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6 | 23 | 6 | 2023-01-31 | 2023-09-30 | openstates | ocd-bill/e9b6823a-9267-4d78-ae04-6be29705d866 | http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB264 | 5f66b4b722c20572199bc0d68e0d549964922158db48ded383fe64bd56ac7175 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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California SB 264 (20232024) — Income taxes: deduction: disaster losses.
The Personal Income Tax Law and the Corporation Tax Law, in conformity or modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by those laws, including a deduction, for taxable years beginning on or after January 1, 2014, and before January 1, 2024, for disaster losses in any city, county, or city and county that is proclaimed by the Governor to be in a state of emergency, as specified. Existing law additionally provides that any law that suspends, defers, reduces, or otherwise diminishes the deduction of a net operating loss, other than those variations already imposed in existing law, shall not apply to a net operating loss attributable to these specified disaster losses.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- 01/31/23 - Introduced (filed) — source
- 05/04/23 - Amended Senate (committee substitute) — source
- 06/19/23 - Amended Assembly (committee substitute) — source
- 09/30/23 - Chaptered (committee substitute) — source
- SB264 (committee substitute) — source
- 09/18/23 - Enrolled (enrolled) — source
Votes
- Do pass as amended and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 7–0 (pass) · upper
- Unfinished Business SB264 Niello Concurrence — 40–0 (pass) · upper
- Consent Calendar — 38–0 (pass) · upper
- SB 264 Niello Senate Third Reading By Kalra — 80–0 (pass) · lower
- Do pass. — 16–0 (pass) · lower
Sponsors
- Niello — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2023-01-31 Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction, reading-1 - 2023-02-01 From printer. May be acted upon on or after March 3.
- 2023-02-09 Referred to Com. on GOV. & F.
referral-committee - 2023-04-20 Set for hearing May 3.
- 2023-05-03 From committee: Do pass as amended and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 993.) (May 3).
amendment-passage, committee-passage, committee-passage-favorable - 2023-05-04 Read second time and amended. Re-referred to Com. on APPR.
amendment-passage, reading-1, reading-2, referral-committee - 2023-05-09 Set for hearing May 15.
- 2023-05-15 From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
committee-passage, reading-2 - 2023-05-16 Read second time. Ordered to consent calendar.
reading-1, reading-2 - 2023-05-18 Read third time. Passed. (Ayes 38. Noes 0. Page 1103.) Ordered to the Assembly.
passage, reading-1, reading-3 - 2023-05-18 In Assembly. Read first time. Held at Desk.
reading-1 - 2023-05-26 Referred to Com. on REV. & TAX.
referral-committee - 2023-06-15 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (June 12).
amendment-passage, committee-passage, committee-passage-favorable - 2023-06-19 Read second time and amended. Re-referred to Com. on APPR.
amendment-passage, reading-1, reading-2, referral-committee - 2023-07-12 July 12 set for first hearing. Placed on APPR. suspense file.
- 2023-09-01 From committee: Do pass. (Ayes 16. Noes 0.) (September 1).
committee-passage, committee-passage-favorable - 2023-09-05 Read second time. Ordered to third reading.
reading-1, reading-2 - 2023-09-11 Read third time. Passed. (Ayes 80. Noes 0. Page 3150.) Ordered to the Senate.
passage, reading-1, reading-3 - 2023-09-11 In Senate. Concurrence in Assembly amendments pending.
- 2023-09-14 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2835.) Ordered to engrossing and enrolling.
amendment-passage, committee-passage-favorable - 2023-09-21 Enrolled and presented to the Governor at 4 p.m.
- 2023-09-30 Approved by the Governor.
executive-signature - 2023-09-30 Chaptered by Secretary of State. Chapter 285, Statutes of 2023.
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e9b6823a-9267-4d78-ae04-6be29705d866. Confidence: reported (aggregated from official California legislature records).