republic-os/legislation/us/states/ca/20232024/sb-946.md

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: Corporation Tax Law: exclusions: wildfire mitigation payments.	The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.	us/states/ca	California Legislature	20232024	SB 946	California SB 946 (20232024)	bill	Corporation Tax Law Personal Income Tax Law exclusions wildfire mitigation payments	enacted	McGuire	8	32	8	2024-01-18	2024-09-29	openstates	ocd-bill/321f0d9d-b765-40eb-8462-7388d29aa0a6	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240SB946	6e912b54b2fae4a3949d722a1daa2a9f8401648905eb9648b685eed6daa27b5a	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 946 (20232024) — Personal Income Tax Law: Corporation Tax Law: exclusions: wildfire mitigation payments.

The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.

Version chain

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

1. 01/18/24 - Introduced (filed) — source
2. 03/14/24 - Amended Senate (committee substitute) — source
3. 04/29/24 - Amended Senate (committee substitute) — source
4. 07/03/24 - Amended Assembly (committee substitute) — source
5. 08/22/24 - Amended Assembly (committee substitute) — source
6. 09/29/24 - Chaptered (committee substitute) — source
7. SB946 (committee substitute) — source
8. 08/30/24 - Enrolled (enrolled) — source

Votes

• Special Consent — 37–0 (pass) · upper
• Do pass as amended and be re-referred to the Committee on [Appropriations] — 6–0 (pass) · lower
• SB 946 McGuire Senate Third Reading By Wood — 77–0 (pass) · lower
• Special Consent — 39–0 (pass) · upper
• Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 6–0 (pass) · upper
• Do pass — 7–0 (pass) · upper
• Do pass. — 14–0 (pass) · lower
• Placed on suspense file — 7–0 (pass) · upper

Sponsors

• McGuire — primary (person)

Timeline

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

• 2024-01-18 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2024-01-19 From printer. May be acted upon on or after February 18.
• 2024-02-14 Referred to Com. on RLS. referral-committee
• 2024-03-14 From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2024-04-03 Re-referred to Com. on REV. & TAX. referral-committee
• 2024-04-29 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2024-05-08 From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 6. Noes 0. Page 3865.) (May 8). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2024-05-09 Set for hearing May 13.
• 2024-05-13 May 13 hearing: Placed on APPR suspense file.
• 2024-05-14 Set for hearing May 16.
• 2024-05-16 From committee: Do pass. (Ayes 7. Noes 0. Page 3965.) (May 16). committee-passage, committee-passage-favorable
• 2024-05-16 Read second time. Ordered to third reading. reading-1, reading-2
• 2024-05-20 Ordered to special consent calendar.
• 2024-05-23 Read third time. Passed. (Ayes 37. Noes 0. Page 4177.) Ordered to the Assembly. passage, reading-1, reading-3
• 2024-05-24 In Assembly. Read first time. Held at Desk. reading-1
• 2024-06-03 Referred to Com. on REV. & TAX. referral-committee
• 2024-07-01 July 1 set for first hearing. Placed on REV. & TAX. suspense file.
• 2024-07-02 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (July 1). amendment-passage, committee-passage, committee-passage-favorable
• 2024-07-03 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-1, reading-2, referral-committee
• 2024-08-07 August 7 set for first hearing. Placed on suspense file.
• 2024-08-15 From committee: Do pass. (Ayes 14. Noes 0.) (August 15). committee-passage, committee-passage-favorable
• 2024-08-19 Read second time. Ordered to third reading. reading-1, reading-2
• 2024-08-22 Assembly Rule 69(b)(1) suspended.
• 2024-08-22 Read third time and amended. amendment-passage, reading-1, reading-3
• 2024-08-22 Ordered to third reading.
• 2024-08-26 Read third time. Passed. (Ayes 77. Noes 0. Page 6521.) Ordered to the Senate. passage, reading-1, reading-3
• 2024-08-26 In Senate. Concurrence in Assembly amendments pending.
• 2024-08-27 Ordered to special consent calendar.
• 2024-08-28 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5612.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
• 2024-09-04 Enrolled and presented to the Governor at 4 p.m.
• 2024-09-29 Approved by the Governor. executive-signature
• 2024-09-29 Chaptered by Secretary of State. Chapter 987, Statutes of 2024. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/321f0d9d-b765-40eb-8462-7388d29aa0a6. Confidence: reported (aggregated from official California legislature records).