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| 1 | + | Amended IN Senate April 05, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 289Introduced by Senator McGuireFebruary 09, 2017 An act to add Section 17131.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTSB 289, as amended, McGuire. Personal income taxes: gross income exclusion: reservation-sourced income.The Personal Income Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible individual taxpayer that is derived from, or attributable to, from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion.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 17131.7 is added to the Revenue and Taxation Code, to read:17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7.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. | |
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| 3 | + | Amended IN Senate April 05, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 289Introduced by Senator McGuireFebruary 09, 2017 An act to add Section 17131.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTSB 289, as amended, McGuire. Personal income taxes: gross income exclusion: reservation-sourced income.The Personal Income Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible individual taxpayer that is derived from, or attributable to, from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Senate April 05, 2017 | |
| 6 | 6 | ||
| 7 | - | Enrolled September 14, 2017 | |
| 8 | - | Passed IN Senate May 31, 2017 | |
| 9 | - | Passed IN Assembly September 12, 2017 | |
| 10 | 7 | Amended IN Senate April 05, 2017 | |
| 11 | 8 | ||
| 12 | 9 | CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION | |
| 13 | 10 | ||
| 14 | 11 | Senate Bill No. 289 | |
| 15 | 12 | ||
| 16 | 13 | Introduced by Senator McGuireFebruary 09, 2017 | |
| 17 | 14 | ||
| 18 | 15 | Introduced by Senator McGuire | |
| 19 | 16 | February 09, 2017 | |
| 20 | 17 | ||
| 21 | 18 | An act to add Section 17131.7 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 22 | 19 | ||
| 23 | 20 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 21 | ||
| 25 | 22 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 23 | ||
| 27 | - | SB 289, McGuire. Personal income taxes: gross income exclusion: reservation-sourced income. | |
| 24 | + | SB 289, as amended, McGuire. Personal income taxes: gross income exclusion: reservation-sourced income. | |
| 28 | 25 | ||
| 29 | - | The Personal Income Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible taxpayer that is derived from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion.This bill would take effect immediately as a tax levy. | |
| 26 | + | The Personal Income Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income.This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible individual taxpayer that is derived from, or attributable to, from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion.This bill would take effect immediately as a tax levy. | |
| 30 | 27 | ||
| 31 | 28 | The Personal Income Tax Law, in conformity with federal income tax law, generally defines gross income as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. | |
| 32 | 29 | ||
| 33 | - | This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible taxpayer that is derived from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion. | |
| 30 | + | This bill, for taxable years beginning on or after January 1, 2017, would exclude from gross income the earned income of an eligible individual taxpayer that is derived from, or attributable to, from sources within Indian country in this state. The bill would define specified terms for the purposes of this exclusion. | |
| 34 | 31 | ||
| 35 | 32 | This bill would take effect immediately as a tax levy. | |
| 36 | 33 | ||
| 37 | 34 | ## Digest Key | |
| 38 | 35 | ||
| 39 | 36 | ## Bill Text | |
| 40 | 37 | ||
| 41 | - | The people of the State of California do enact as follows:SECTION 1. Section 17131.7 is added to the Revenue and Taxation Code, to read:17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year.(2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7.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. | |
| 38 | + | The people of the State of California do enact as follows:SECTION 1. Section 17131.7 is added to the Revenue and Taxation Code, to read:17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7.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. | |
| 42 | 39 | ||
| 43 | 40 | The people of the State of California do enact as follows: | |
| 44 | 41 | ||
| 45 | 42 | ## The people of the State of California do enact as follows: | |
| 46 | 43 | ||
| 47 | - | SECTION 1. Section 17131.7 is added to the Revenue and Taxation Code, to read:17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year.(2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 44 | + | SECTION 1. Section 17131.7 is added to the Revenue and Taxation Code, to read:17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 48 | 45 | ||
| 49 | 46 | SECTION 1. Section 17131.7 is added to the Revenue and Taxation Code, to read: | |
| 50 | 47 | ||
| 51 | 48 | ### SECTION 1. | |
| 52 | 49 | ||
| 53 | - | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year.(2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 50 | + | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 54 | 51 | ||
| 55 | - | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year.(2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 52 | + | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 56 | 53 | ||
| 57 | - | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year.(2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 54 | + | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer.(b) For purposes of this section, the following definitions shall apply:(1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year.(2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state.(3) Indian country has the same meaning as provided in Section 30101.7. | |
| 58 | 55 | ||
| 59 | 56 | ||
| 60 | 57 | ||
| 61 | - | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible taxpayer. | |
| 58 | + | 17131.7. (a) For taxable years beginning on or after January 1, 2017, gross income shall not include earned income of an eligible individual. taxpayer. | |
| 62 | 59 | ||
| 63 | 60 | (b) For purposes of this section, the following definitions shall apply: | |
| 64 | 61 | ||
| 65 | - | (1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year. | |
| 62 | + | (1) Earned income has the same meaning as provided in Section 32(c)(2) of the Internal Revenue Code, relating to earned income, as modified to substitute the phrase but only if such amounts would have been otherwise properly includable in gross income for the taxable year without regard to subdivision (a) (a) and only to the extent that the earned income is derived from sources within Indian country in this state for the phrase but only if such amounts are includable in gross income for the taxable year, but only to the extent that the earned income is derived from, or attributable to, sources within Indian country in this state. year. | |
| 66 | 63 | ||
| 67 | - | (2) Eligible taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state. | |
| 64 | + | (2) Eligible person taxpayer means an individual who is a member of a federally recognized Indian tribe in this state who resides within Indian country in this state. | |
| 68 | 65 | ||
| 69 | 66 | (3) Indian country has the same meaning as provided in Section 30101.7. | |
| 70 | 67 | ||
| 71 | 68 | 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. | |
| 72 | 69 | ||
| 73 | 70 | 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. | |
| 74 | 71 | ||
| 75 | 72 | 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. | |
| 76 | 73 | ||
| 77 | 74 | ### SEC. 2. |