Fabio
101 lines
8.3 KiB
Markdown
101 lines
8.3 KiB
Markdown
---
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type: "Bill"
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title: "Taxation: federal conformity."
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description: "Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2015, the specified date of those referenced Internal Revenue Code sections is January 1, 2015, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20252026"
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identifier: "SB 711"
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citation: "California SB 711 (20252026)"
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classification: ["bill"]
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subjects: ["Taxation", "federalconformity"]
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status: "enacted"
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primary_sponsors: ["McNerney"]
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version_count: 8
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action_count: 30
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vote_count: 8
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first_action: "2025-02-21"
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last_action: "2025-10-01"
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source: "openstates"
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source_identifier: "ocd-bill/6e85ffbc-83b8-4a64-92cd-de5bed42a65a"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB711"
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source_hash: "facb4c321e755b09f22b8b8d2701b6851e62f1132e74ad1f0a19f0da8b9a117c"
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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 SB 711 (20252026) — Taxation: federal conformity.
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Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2015, the specified date of those referenced Internal Revenue Code sections is January 1, 2015, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature.
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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. **02/21/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71199INT)
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2. **03/26/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71198AMD)
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3. **04/29/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71197AMD)
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4. **07/07/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71196AMD)
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5. **09/02/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71195AMD)
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6. **10/01/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71193CHP)
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7. **SB711** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB711)
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8. **09/16/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB711&version=20250SB71194ENR)
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## Votes
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- Placed on suspense file — **7–0** (pass) · upper
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- Do pass — **6–0** (pass) · upper
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- Do pass and be re-referred to the Committee on [Appropriations] — **4–1** (pass) · lower
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- Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — **4–0** (pass) · upper
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- Unfinished Business SB711 McNerney Urgency Clause Concurrence — **40–0** (pass) · upper
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- SB 711 McNerney Third Reading Urgency By McKinnor — **58–1** (pass) · lower
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- 3rd Reading (Urgency Clause) — **38–0** (pass) · upper
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- Do pass as amended. — **11–1** (pass) · lower
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## Sponsors
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- McNerney — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-02-21** Introduced. To Com. on RLS. for assignment. To print. `introduction`
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- **2025-02-24** From printer. May be acted upon on or after March 24.
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- **2025-02-24** Read first time. `reading-1`
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- **2025-03-12** Referred to Com. on RLS. `referral-committee`
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- **2025-03-26** 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`
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- **2025-04-02** Re-referred to Com. on REV. & TAX. `referral-committee`
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- **2025-04-04** Set for hearing April 23.
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- **2025-04-28** From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 873.) (April 23). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2025-04-29** Read second time and amended. Re-referred to Com. on APPR. `amendment-passage, reading-1, reading-2, referral-committee`
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- **2025-05-02** Set for hearing May 12.
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- **2025-05-12** May 12 hearing: Placed on APPR. suspense file.
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- **2025-05-16** Set for hearing May 23.
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- **2025-05-23** From committee: Do pass. (Ayes 6. Noes 0. Page 1210.) (May 23). `committee-passage, committee-passage-favorable`
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- **2025-05-23** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-05-28** Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 1304.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2025-05-28** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2025-06-05** Referred to Com. on REV. & TAX. `referral-committee`
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- **2025-07-07** 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`
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- **2025-07-15** July 14 set for first hearing. Placed on REV. & TAX. suspense file.
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- **2025-07-15** From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1.) (July 14). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
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- **2025-08-20** August 20 set for first hearing. Placed on APPR. suspense file.
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- **2025-08-29** From committee: Do pass as amended. (Ayes 11. Noes 1.) (August 29). `amendment-passage, committee-passage, committee-passage-favorable`
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- **2025-09-02** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
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- **2025-09-03** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-09-09** Read third time. Urgency clause adopted. Passed. (Ayes 58. Noes 1. Page 3130.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2025-09-09** In Senate. Concurrence in Assembly amendments pending.
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- **2025-09-11** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2875.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2025-09-22** Enrolled and presented to the Governor at 11 a.m.
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- **2025-10-01** Approved by the Governor. `executive-signature`
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- **2025-10-01** Chaptered by Secretary of State. Chapter 231, Statutes of 2025. `became-law`
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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/6e85ffbc-83b8-4a64-92cd-de5bed42a65a`. Confidence: reported (aggregated from official California legislature records).
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