CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 454Introduced by Assembly Member Ridley-ThomasFebruary 13, 2017 An act to add Section 17156.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 454, as introduced, Ridley-Thomas. Personal income taxes: exclusion: wrongfully convicted individuals. The Personal Income Tax Law imposes a tax on taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for an amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. The Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals.This bill, for taxable years beginning on or after January 1, 2017, would conform state law to that provision of the Internal Revenue Code.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 17156.1 is added to the Revenue and Taxation Code, to read:17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 454Introduced by Assembly Member Ridley-ThomasFebruary 13, 2017 An act to add Section 17156.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 454, as introduced, Ridley-Thomas. Personal income taxes: exclusion: wrongfully convicted individuals. The Personal Income Tax Law imposes a tax on taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for an amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. The Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals.This bill, for taxable years beginning on or after January 1, 2017, would conform state law to that provision of the Internal Revenue Code.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 454
Introduced by Assembly Member Ridley-ThomasFebruary 13, 2017
Introduced by Assembly Member Ridley-Thomas
February 13, 2017
An act to add Section 17156.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 454, as introduced, Ridley-Thomas. Personal income taxes: exclusion: wrongfully convicted individuals.
The Personal Income Tax Law imposes a tax on taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for an amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. The Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals.This bill, for taxable years beginning on or after January 1, 2017, would conform state law to that provision of the Internal Revenue Code.This bill would take effect immediately as a tax levy.
The Personal Income Tax Law imposes a tax on taxpayers measured by the taxpayers taxable income for the taxable year, but excludes certain items of income from the computation of tax, including an exclusion for an amount received as compensation for having been the victim of a miscarriage of justice by a specific individual that was wrongfully convicted. The Internal Revenue Code excludes from gross income certain amounts received by wrongfully incarcerated individuals.
This bill, for taxable years beginning on or after January 1, 2017, would conform state law to that provision of the Internal Revenue Code.
This bill would take effect immediately as a tax levy.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 17156.1 is added to the Revenue and Taxation Code, to read:17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 17156.1 is added to the Revenue and Taxation Code, to read:17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
SECTION 1. Section 17156.1 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
17156.1. For taxable years beginning on or after January 1, 2017, Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
SEC. 2. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
### SEC. 2.