Fabio
93 lines
6.6 KiB
Markdown
93 lines
6.6 KiB
Markdown
---
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type: "Bill"
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title: "Income taxes: credits: electronic filing: charitable remainder trusts."
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description: "The Personal Income Tax Law allows for the computation of, and the order of allowance of, various credits against the \"net tax,\" as defined. The Corporation Tax Law provides for a tentative minimum tax and further provides that, except for specified credits, no other credit shall reduce the tax imposed below the tentative minimum tax."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20132014"
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identifier: "AB 2754"
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citation: "California AB 2754 (20132014)"
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classification: ["bill"]
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subjects: ["Income taxes: credits: electronic filing: charitable remainder trusts."]
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status: "enacted"
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primary_sponsors: ["Committee on Revenue and Taxation"]
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version_count: 7
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action_count: 25
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vote_count: 6
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first_action: "2014-03-24"
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last_action: "2014-09-19"
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source: "openstates"
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source_identifier: "ocd-bill/a164f78f-6ba2-4c6a-9d87-2ee8bdb2857d"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2754"
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source_hash: "f081a6d8f91a15092cd4d19c487a7419f98a5e31708511e8fc8b3eb1dfa77b09"
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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 AB 2754 (20132014) — Income taxes: credits: electronic filing: charitable remainder trusts.
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The Personal Income Tax Law allows for the computation of, and the order of allowance of, various credits against the "net tax," as defined. The Corporation Tax Law provides for a tentative minimum tax and further provides that, except for specified credits, no other credit shall reduce the tax imposed below the tentative minimum tax.
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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. **03/24/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275499INT)
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2. **05/23/14 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275498AMD)
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3. **06/16/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275497AMD)
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4. **08/22/14 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275496AMD)
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5. **09/19/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275494CHP)
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6. **AB2754** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2754)
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7. **09/04/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB2754&version=20130AB275495ENR)
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## Votes
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- AB 2754 REV. & TAX. Assembly Third Reading By BOCANEGRA — **55–20** (pass) · lower
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- Do pass as amended. — **12–5** (pass) · lower
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- Do pass and be re-referred to the Committee on Appropriations. — **6–2** (pass) · lower
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- AB 2754 REV. & TAX. Concurrence in Senate Amendments By BOCANEGRA — **54–24** (pass) · lower
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- 3rd Reading AB2754 Committee on REV. & TAX. (Bocaneg By Wolk — **24–12** (pass) · upper
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- Do pass, but re-refer to the Committee on Appropriations. — **4–2** (pass) · upper
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## Sponsors
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- Committee on Revenue and Taxation — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2014-03-24** Read first time. To print. `reading-1`
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- **2014-03-25** From printer. May be heard in committee April 24.
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- **2014-04-03** Referred to Com. on REV. & TAX. `referral-committee`
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- **2014-04-28** In committee: Set, first hearing. Referred to REV. & TAX. suspense file. `referral-committee`
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- **2014-04-29** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 2.) (April 28). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
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- **2014-05-07** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2014-05-23** From committee: Do pass as amended. (Ayes 12. Noes 5.) (May 23). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2014-05-23** Read second time and amended. Ordered to second reading. `reading-2, reading-1, amendment-passage`
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- **2014-05-27** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2014-05-29** Read third time. Passed. Ordered to the Senate. (Ayes 55. Noes 20. Page 5360.) `reading-3, reading-1, passage`
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- **2014-05-29** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2014-06-11** Referred to Com. on GOV. & F. `referral-committee`
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- **2014-06-16** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
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- **2014-06-25** From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 2.) (June 25). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
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- **2014-08-04** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
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- **2014-08-05** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2014-08-22** Read third time and amended. Ordered to second reading. `reading-3, reading-1, amendment-passage`
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- **2014-08-25** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2014-08-26** Read third time. Passed. Ordered to the Assembly. (Ayes 24. Noes 12. Page 4876.). `reading-3, reading-1, passage`
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- **2014-08-27** In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 29 pursuant to Assembly Rule 77.
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- **2014-08-28** Assembly Rule 77 suspended. (Ayes 55. Noes 24. Page 6646.)
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- **2014-08-28** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 54. Noes 24. Page 6649.). `committee-passage-favorable, amendment-passage`
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- **2014-09-10** Enrolled and presented to the Governor at 4 p.m.
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- **2014-09-19** Approved by the Governor. `executive-signature`
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- **2014-09-19** Chaptered by Secretary of State - Chapter 478, Statutes of 2014.
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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/a164f78f-6ba2-4c6a-9d87-2ee8bdb2857d`. Confidence: reported (aggregated from official California legislature records).
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