California 2019-2020 Regular Session

California Senate Bill SB579 Compare Versions

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

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1	1	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 579Introduced by Senator NielsenFebruary 22, 2019 An act to amend Section 17004 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 579, as introduced, Nielsen. Personal income taxes. The Personal Income Tax Law imposes a tax on the taxable income of a resident taxpayer, provides for specified treatment of the income of nonresidents, and defines, among other things, a taxpayer for the purposes of that law.This bill would make nonsubstantive changes to the definition of a taxpayer.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 17004 of the Revenue and Taxation Code is amended to read:17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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3	3	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 579Introduced by Senator NielsenFebruary 22, 2019 An act to amend Section 17004 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 579, as introduced, Nielsen. Personal income taxes. The Personal Income Tax Law imposes a tax on the taxable income of a resident taxpayer, provides for specified treatment of the income of nonresidents, and defines, among other things, a taxpayer for the purposes of that law.This bill would make nonsubstantive changes to the definition of a taxpayer.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	Senate Bill No. 579
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13	13	Introduced by Senator NielsenFebruary 22, 2019
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15	15	Introduced by Senator Nielsen
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18	18	An act to amend Section 17004 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	SB 579, as introduced, Nielsen. Personal income taxes.
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26	26	The Personal Income Tax Law imposes a tax on the taxable income of a resident taxpayer, provides for specified treatment of the income of nonresidents, and defines, among other things, a taxpayer for the purposes of that law.This bill would make nonsubstantive changes to the definition of a taxpayer.
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28	28	The Personal Income Tax Law imposes a tax on the taxable income of a resident taxpayer, provides for specified treatment of the income of nonresidents, and defines, among other things, a taxpayer for the purposes of that law.
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30	30	This bill would make nonsubstantive changes to the definition of a taxpayer.
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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 17004 of the Revenue and Taxation Code is amended to read:17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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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 17004 of the Revenue and Taxation Code is amended to read:17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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44	44	SECTION 1. Section 17004 of the Revenue and Taxation Code is amended to read:
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46	46	### SECTION 1.
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48	48	17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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50	50	17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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52	52	17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.
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56	56	17004. Taxpayer includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.