Amended IN Senate April 06, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 606Introduced by Senator McGuireFebruary 17, 2017 An act to amend Section 17010 of the Revenue and Taxation 65350.5 of the Government Code, relating to taxation. local government.LEGISLATIVE COUNSEL'S DIGESTSB 606, as amended, McGuire. Personal income taxes. Local government: general plans.Existing law, the Planning and Zoning Law, requires a city or county to adopt a comprehensive, long-term general plan for the physical development of the city or the county and of any land outside its boundaries that bears relation to its planning. Existing law requires the planning agency of a city or county, before the adoption of any substantial amendment of a general plan, to review and consider, among other things, an adoption of, or update to, a groundwater sustainability plan or groundwater management plan or groundwater management court order, judgment, or decree. Existing law authorizes a groundwater sustainability agency to submit an alternative to a groundwater sustainability plan to the Department of Water Resources for approval, as specified.This bill would additionally require the planning agency to consider an alternative approved by the Department of Water Resources, as specified.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 65350.5 of the Government Code is amended to read:65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code.SECTION 1.Section 17010 of the Revenue and Taxation Code is amended to read:17010.Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year.Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made. Amended IN Senate April 06, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 606Introduced by Senator McGuireFebruary 17, 2017 An act to amend Section 17010 of the Revenue and Taxation 65350.5 of the Government Code, relating to taxation. local government.LEGISLATIVE COUNSEL'S DIGESTSB 606, as amended, McGuire. Personal income taxes. Local government: general plans.Existing law, the Planning and Zoning Law, requires a city or county to adopt a comprehensive, long-term general plan for the physical development of the city or the county and of any land outside its boundaries that bears relation to its planning. Existing law requires the planning agency of a city or county, before the adoption of any substantial amendment of a general plan, to review and consider, among other things, an adoption of, or update to, a groundwater sustainability plan or groundwater management plan or groundwater management court order, judgment, or decree. Existing law authorizes a groundwater sustainability agency to submit an alternative to a groundwater sustainability plan to the Department of Water Resources for approval, as specified.This bill would additionally require the planning agency to consider an alternative approved by the Department of Water Resources, as specified.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Amended IN Senate April 06, 2017 Amended IN Senate April 06, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 606 Introduced by Senator McGuireFebruary 17, 2017 Introduced by Senator McGuire February 17, 2017 An act to amend Section 17010 of the Revenue and Taxation 65350.5 of the Government Code, relating to taxation. local government. LEGISLATIVE COUNSEL'S DIGEST ## LEGISLATIVE COUNSEL'S DIGEST SB 606, as amended, McGuire. Personal income taxes. Local government: general plans. Existing law, the Planning and Zoning Law, requires a city or county to adopt a comprehensive, long-term general plan for the physical development of the city or the county and of any land outside its boundaries that bears relation to its planning. Existing law requires the planning agency of a city or county, before the adoption of any substantial amendment of a general plan, to review and consider, among other things, an adoption of, or update to, a groundwater sustainability plan or groundwater management plan or groundwater management court order, judgment, or decree. Existing law authorizes a groundwater sustainability agency to submit an alternative to a groundwater sustainability plan to the Department of Water Resources for approval, as specified.This bill would additionally require the planning agency to consider an alternative approved by the Department of Water Resources, as specified.The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year.This bill would make a nonsubstantive change to that definition provision. Existing law, the Planning and Zoning Law, requires a city or county to adopt a comprehensive, long-term general plan for the physical development of the city or the county and of any land outside its boundaries that bears relation to its planning. Existing law requires the planning agency of a city or county, before the adoption of any substantial amendment of a general plan, to review and consider, among other things, an adoption of, or update to, a groundwater sustainability plan or groundwater management plan or groundwater management court order, judgment, or decree. Existing law authorizes a groundwater sustainability agency to submit an alternative to a groundwater sustainability plan to the Department of Water Resources for approval, as specified. This bill would additionally require the planning agency to consider an alternative approved by the Department of Water Resources, as specified. The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for taxable year. This bill would make a nonsubstantive change to that definition provision. ## Digest Key ## Bill Text The people of the State of California do enact as follows:SECTION 1. Section 65350.5 of the Government Code is amended to read:65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code.SECTION 1.Section 17010 of the Revenue and Taxation Code is amended to read:17010.Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year.Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made. 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 65350.5 of the Government Code is amended to read:65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code. SECTION 1. Section 65350.5 of the Government Code is amended to read: ### SECTION 1. 65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code. 65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code. 65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following:(a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree.(b) An adjudication of water rights.(c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code.(d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code. 65350.5. Before the adoption or any substantial amendment of a citys or countys general plan, the planning agency shall review and consider all of the following: (a) An adoption of, or update to, a groundwater sustainability plan or groundwater management plan pursuant to Part 2.74 (commencing with Section 10720) or Part 2.75 (commencing with Section 10750) of Division 6 of the Water Code or groundwater management court order, judgment, or decree. (b) An adjudication of water rights. (c) An order or interim plan by the State Water Resources Control Board pursuant to Chapter 11 (commencing with Section 10735) of Part 2.74 of Division 6 of the Water Code. (d) An alternative approved by the Department of Water Resources pursuant to Section 10733.6 of the Water Code. Taxable year means either the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, taxable year means the calendar year. Taxable year means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.