republic-os/legislation/us/states/ca/20132014/sb-1131.md

---
type: "Bill"
title: "Income taxes: withholding: limited liability company."
description: "Existing law requires every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, to deduct and withhold from those wages, except as otherwise provided, for each payroll period, a tax computed in that manner as to produce a sum which is substantially equivalent to the amount of tax reasonably estimated to be due under the Personal Income Tax Law resulting from the inclusion in the gross income of the employee of the wages which were subject to withholding."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20132014"
identifier: "SB 1131"
citation: "California SB 1131 (20132014)"
classification: ["bill"]
subjects: ["Income taxes: withholding: limited liability company."]
status: "enacted"
primary_sponsors: ["Walters"]
version_count: 4
action_count: 21
vote_count: 6
first_action: "2014-02-20"
last_action: "2014-07-10"
source: "openstates"
source_identifier: "ocd-bill/465473e6-9720-4c34-acb2-48c2c3794800"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB1131"
source_hash: "d3c727c596c9760a8d2a0314060c0af8642249f570991cdf103dfad506ec8baf"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California SB 1131 (20132014) — Income taxes: withholding: limited liability company.

Existing law requires every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services performed in this state, to deduct and withhold from those wages, except as otherwise provided, for each payroll period, a tax computed in that manner as to produce a sum which is substantially equivalent to the amount of tax reasonably estimated to be due under the Personal Income Tax Law resulting from the inclusion in the gross income of the employee of the wages which were subject to withholding.

## Version chain

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

1. **02/20/14 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB1131&version=20130SB113199INT)
2. **07/10/14 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB1131&version=20130SB113197CHP)
3. **SB1131** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB1131)
4. **06/27/14 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140SB1131&version=20130SB113198ENR)

## Votes

- SB 1131 Walters Consent Calendar Second Day — **76–0** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — **7–0** (pass) · upper
- Do pass, but re-refer to the Committee on Governance and Finance. — **3–0** (pass) · upper
- Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — **9–0** (pass) · lower
- Consent Calendar 2nd — **35–0** (pass) · upper
- Do pass, to Consent Calendar. — **15–0** (pass) · lower

## Sponsors

- Walters — primary (person)

## Timeline

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

- **2014-02-20** Introduced. Read first time. To Com. on RLS. for assignment. To print. `reading-1, introduction`
- **2014-02-21** From printer. May be acted upon on or after March 23.
- **2014-03-06** Referred to Coms. on L. & I.R. and GOV. & F. `referral-committee`
- **2014-03-12** Set for hearing March 26.
- **2014-03-26** From committee: Do pass and re-refer to Com. on GOV. & F. (Ayes 3. Noes 0. Page 2977.) (March 26). Re-referred to Com. on GOV. & F. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-03-28** Set for hearing April 9.
- **2014-04-09** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 7. Noes 0. Page 3119.) (April 9). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-04-11** Set for hearing April 28.
- **2014-04-28** From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage`
- **2014-04-29** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2014-05-01** Read third time. Passed. (Ayes 35. Noes 0. Page 3329.) Ordered to the Assembly. `reading-3, reading-1, passage`
- **2014-05-01** In Assembly. Read first time. Held at Desk. `reading-1`
- **2014-05-15** Referred to Com. on REV. & TAX. `referral-committee`
- **2014-06-10** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (June 9). Re-referred to Com. on APPR. `committee-passage-favorable, referral-committee, committee-passage`
- **2014-06-18** From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (June 18). `committee-passage-favorable, committee-passage`
- **2014-06-19** Read second time. Ordered to consent calendar. `reading-2, reading-1`
- **2014-06-26** Read third time. Passed. (Ayes 76. Noes 0. Page 5705.) Ordered to the Senate. `reading-3, reading-1, passage`
- **2014-06-26** In Senate. Ordered to engrossing and enrolling.
- **2014-06-30** Enrolled and presented to the Governor at 3:30 p.m.
- **2014-07-10** Approved by the Governor. `executive-signature`
- **2014-07-10** Chaptered by Secretary of State. Chapter 122, Statutes of 2014.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/465473e6-9720-4c34-acb2-48c2c3794800`. Confidence: reported (aggregated from official California legislature records).