California 2019-2020 Regular Session

California Assembly Bill AB1604 Compare Versions

Only one version of the bill is available at this time.

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1	1	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1604Introduced by Assembly Member MelendezFebruary 22, 2019 An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1604, as introduced, Melendez. Personal income taxes.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 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.
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3	3	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 1604Introduced by Assembly Member MelendezFebruary 22, 2019 An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 1604, as introduced, Melendez. Personal income taxes.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
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9	9	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
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11	11	Assembly Bill No. 1604
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13	13	Introduced by Assembly Member MelendezFebruary 22, 2019
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15	15	Introduced by Assembly Member Melendez
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18	18	An act to amend Section 17010 of the Revenue and Taxation Code, relating to taxation.
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20	20	LEGISLATIVE COUNSEL'S DIGEST
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22	22	## LEGISLATIVE COUNSEL'S DIGEST
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24	24	AB 1604, as introduced, Melendez. Personal income taxes.
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26	26	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.
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28	28	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.
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30	30	This bill would make a nonsubstantive change to that definition provision.
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32	32	## Digest Key
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34	34	## Bill Text
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36	36	The people of the State of California do enact as follows: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.
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38	38	The people of the State of California do enact as follows:
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40	40	## The people of the State of California do enact as follows:
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42	42	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.
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44	44	SECTION 1. Section 17010 of the Revenue and Taxation Code is amended to read:
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46	46	### SECTION 1.
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48	48	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.
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50	50	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.
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52	52	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.
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56	56	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.
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58	58	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.