5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
97 lines
6.6 KiB
Markdown
97 lines
6.6 KiB
Markdown
---
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type: "Bill"
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title: "Personal Income Tax Law: deductions: charitable contributions: business expenses."
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description: "The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20192020"
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identifier: "AB 136"
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citation: "California AB 136 (20192020)"
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classification: ["bill"]
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subjects: ["Personal Income Tax Law: deductions: charitable contributions: business expenses."]
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status: "enacted"
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primary_sponsors: ["Quirk-Silva"]
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version_count: 7
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action_count: 28
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vote_count: 7
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first_action: "2018-12-05"
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last_action: "2019-10-04"
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source: "openstates"
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source_identifier: "ocd-bill/ba3c82ed-6391-44a2-807c-ad54cfd215fd"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB136"
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source_hash: "44792c27f4269e75795129634b26d26986f1f03206fb63c1d8443a0edab13731"
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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 136 (20192020) — Personal Income Tax Law: deductions: charitable contributions: business expenses.
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The Personal Income Tax Law, in specified conformity to federal income tax laws, allows a charitable contribution deduction and a deduction for certain business expenses in computing tax liability.
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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. **12/05/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13699INT)
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2. **04/01/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13698AMD)
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3. **05/23/19 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13697AMD)
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4. **06/27/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13696AMD)
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5. **10/04/19 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13694CHP)
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6. **AB136** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB136)
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7. **09/06/19 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB136&version=20190AB13695ENR)
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## Votes
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- Do pass. — **15–0** (pass) · lower
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- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **7–0** (pass) · upper
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- 3rd Reading AB136 Quirk-Silva By McGuire — **40–0** (pass) · upper
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- AB 136 Quirk-Silva Concurrence in Senate Amendments — **77–0** (pass) · lower
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- AB 136 Quirk-Silva Assembly Third Reading — **76–0** (pass) · lower
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- Do pass and be re-referred to the Committee on [Appropriations] — **10–0** (pass) · lower
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- AB 136 Quirk-Silva Assembly Third Reading Amend By QUIRK-SILVA Set #1 — **69–0** (pass) · lower
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## Sponsors
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- Quirk-Silva — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-12-05** Introduced. To print. `introduction`
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- **2018-12-06** From printer. May be heard in committee January 5.
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- **2019-01-07** Read first time. `reading-1`
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- **2019-01-24** Referred to Com. on HEALTH. `referral-committee`
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- **2019-03-19** In committee: Set, first hearing. Hearing canceled at the request of author.
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- **2019-04-01** From committee chair, with author's amendments: Amend, and re-refer to Com. on HEALTH. Read second time and amended. `reading-1, reading-2, amendment-passage, amendment-introduction`
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- **2019-04-02** Re-referred to Com. on HEALTH. `referral-committee`
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- **2019-04-22** Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96(a). `referral-committee`
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- **2019-05-07** From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (May 6). Re-referred to Com. on APPR. `committee-passage-favorable, committee-passage, referral-committee`
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- **2019-05-13** Joint Rule 62(a), file notice suspended. (Page 1609.)
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- **2019-05-15** In committee: Set, first hearing. Referred to APPR. suspense file. `referral-committee`
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- **2019-05-16** Joint Rule 62(a), file notice suspended. (Page 1760.)
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- **2019-05-16** From committee: Do pass. (Ayes 15. Noes 0.) (May 16). `committee-passage-favorable, committee-passage`
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- **2019-05-20** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2019-05-23** Read third time and amended. Ordered to third reading. (Ayes 69. Noes 0. Page 1857.) `amendment-passage, reading-3, reading-1`
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- **2019-05-29** Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 2118.) `passage, reading-3, reading-1`
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- **2019-05-30** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2019-06-12** Referred to Com. on GOV. & F. `referral-committee`
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- **2019-06-26** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 26). `amendment-passage, committee-passage, amendment-introduction`
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- **2019-06-27** Read second time and amended. Re-referred to Com. on APPR. `reading-1, reading-2, amendment-passage, referral-committee`
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- **2019-07-08** From committee: Be ordered to second reading pursuant to Senate Rule 28.8. `committee-passage, reading-2`
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- **2019-07-09** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2019-09-03** Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2439.). `passage, reading-3, reading-1`
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- **2019-09-03** In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 5 pursuant to Assembly Rule 77.
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- **2019-09-05** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 3013.). `amendment-passage, committee-passage-favorable`
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- **2019-09-11** Enrolled and presented to the Governor at 3:30 p.m.
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- **2019-10-04** Approved by the Governor. `executive-signature`
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- **2019-10-04** Chaptered by Secretary of State - Chapter 511, Statutes of 2019.
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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/ba3c82ed-6391-44a2-807c-ad54cfd215fd`. Confidence: reported (aggregated from official California legislature records).
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