CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 153Introduced by Assembly Member VoepelJanuary 07, 2019 An act to add Section 17205 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 153, as introduced, Voepel. Personal income taxes: deduction: students.The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law, including, in conformity with federal income tax law, a deduction for amounts paid, not to exceed $50 per month, by a taxpayer to maintain an individual, who is not a dependent or a relative, as a member of the taxpayers household during the period that the individual is a full-time pupil or student in elementary or secondary grades at specified educational organizations.This bill, for each taxable year beginning on and after January 1, 2020, would increase the authorized deduction, not to exceed $500 per month, for individuals described above whose permanent place of residence is not the United States.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 17205 is added to the Revenue and Taxation Code, to read:17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.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 20192020 REGULAR SESSION Assembly Bill No. 153Introduced by Assembly Member VoepelJanuary 07, 2019 An act to add Section 17205 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 153, as introduced, Voepel. Personal income taxes: deduction: students.The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law, including, in conformity with federal income tax law, a deduction for amounts paid, not to exceed $50 per month, by a taxpayer to maintain an individual, who is not a dependent or a relative, as a member of the taxpayers household during the period that the individual is a full-time pupil or student in elementary or secondary grades at specified educational organizations.This bill, for each taxable year beginning on and after January 1, 2020, would increase the authorized deduction, not to exceed $500 per month, for individuals described above whose permanent place of residence is not the United States.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill No. 153
Introduced by Assembly Member VoepelJanuary 07, 2019
Introduced by Assembly Member Voepel
January 07, 2019
An act to add Section 17205 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 153, as introduced, Voepel. Personal income taxes: deduction: students.
The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law, including, in conformity with federal income tax law, a deduction for amounts paid, not to exceed $50 per month, by a taxpayer to maintain an individual, who is not a dependent or a relative, as a member of the taxpayers household during the period that the individual is a full-time pupil or student in elementary or secondary grades at specified educational organizations.This bill, for each taxable year beginning on and after January 1, 2020, would increase the authorized deduction, not to exceed $500 per month, for individuals described above whose permanent place of residence is not the United States.This bill would take effect immediately as a tax levy.
The Personal Income Tax Law allows various deductions in computing the income that is subject to the tax imposed by that law, including, in conformity with federal income tax law, a deduction for amounts paid, not to exceed $50 per month, by a taxpayer to maintain an individual, who is not a dependent or a relative, as a member of the taxpayers household during the period that the individual is a full-time pupil or student in elementary or secondary grades at specified educational organizations.
This bill, for each taxable year beginning on and after January 1, 2020, would increase the authorized deduction, not to exceed $500 per month, for individuals described above whose permanent place of residence is not the United States.
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 17205 is added to the Revenue and Taxation Code, to read:17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.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 17205 is added to the Revenue and Taxation Code, to read:17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.
SECTION 1. Section 17205 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.
17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.
17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.
17205. For taxable years beginning on or after January 1, 2020, Section 170(g)(2)(A) of the Internal Revenue Code, relating to amounts paid to maintain certain students as members of taxpayers household, is modified by substituting $500 in lieu of $50 when the students permanent place of residence is not the United States.
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.