CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 834Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Kamlager, Min, and Newman)(Coauthor: Assembly Member Wicks)January 05, 2022 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 834, as introduced, Wiener. Tax-exempt status: insurrection.The Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations.This bill would state the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for organizations that promote, engage in, commit to, support, or aid insurrection against the United States, any effort to overturn democratic election results, or obstruct the peaceful transfer of power.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. The Legislature finds and declares the following:(a) It is the public policy of the State of California to respect the will of the voters, to uphold the rule of law, and to promote a republican form of government.(b) To further the policy stated in subdivision (a), it is the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for any nonprofit organization that does either of the following:(1) Promotes, engages in, commits to, supports, or aids insurrection against the United States or any state in the Union, at any time, past or present.(2) Promotes, engages in, commits to, supports, or aids in any effort to overturn democratic election results or obstruct the peaceful transfer of power.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 834Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Kamlager, Min, and Newman)(Coauthor: Assembly Member Wicks)January 05, 2022 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 834, as introduced, Wiener. Tax-exempt status: insurrection.The Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations.This bill would state the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for organizations that promote, engage in, commit to, support, or aid insurrection against the United States, any effort to overturn democratic election results, or obstruct the peaceful transfer of power.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 834
Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Kamlager, Min, and Newman)(Coauthor: Assembly Member Wicks)January 05, 2022
Introduced by Senator Wiener(Principal coauthor: Assembly Member Mullin)(Coauthors: Senators Becker, Kamlager, Min, and Newman)(Coauthor: Assembly Member Wicks)
January 05, 2022
An act relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 834, as introduced, Wiener. Tax-exempt status: insurrection.
The Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations.This bill would state the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for organizations that promote, engage in, commit to, support, or aid insurrection against the United States, any effort to overturn democratic election results, or obstruct the peaceful transfer of power.
The Personal Income Tax Law and Corporation Tax Law, in modified conformity with federal law, provides an exemption from the taxes imposed by those laws for specified organizations.
This bill would state the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for organizations that promote, engage in, commit to, support, or aid insurrection against the United States, any effort to overturn democratic election results, or obstruct the peaceful transfer of power.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. The Legislature finds and declares the following:(a) It is the public policy of the State of California to respect the will of the voters, to uphold the rule of law, and to promote a republican form of government.(b) To further the policy stated in subdivision (a), it is the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for any nonprofit organization that does either of the following:(1) Promotes, engages in, commits to, supports, or aids insurrection against the United States or any state in the Union, at any time, past or present.(2) Promotes, engages in, commits to, supports, or aids in any effort to overturn democratic election results or obstruct the peaceful transfer of power.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. The Legislature finds and declares the following:(a) It is the public policy of the State of California to respect the will of the voters, to uphold the rule of law, and to promote a republican form of government.(b) To further the policy stated in subdivision (a), it is the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for any nonprofit organization that does either of the following:(1) Promotes, engages in, commits to, supports, or aids insurrection against the United States or any state in the Union, at any time, past or present.(2) Promotes, engages in, commits to, supports, or aids in any effort to overturn democratic election results or obstruct the peaceful transfer of power.
SECTION 1. The Legislature finds and declares the following:(a) It is the public policy of the State of California to respect the will of the voters, to uphold the rule of law, and to promote a republican form of government.(b) To further the policy stated in subdivision (a), it is the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for any nonprofit organization that does either of the following:(1) Promotes, engages in, commits to, supports, or aids insurrection against the United States or any state in the Union, at any time, past or present.(2) Promotes, engages in, commits to, supports, or aids in any effort to overturn democratic election results or obstruct the peaceful transfer of power.
SECTION 1. The Legislature finds and declares the following:
### SECTION 1.
(a) It is the public policy of the State of California to respect the will of the voters, to uphold the rule of law, and to promote a republican form of government.
(b) To further the policy stated in subdivision (a), it is the intent of the Legislature to enact legislation that would grant authority to the Franchise Tax Board to suspend or deny tax-exempt status for any nonprofit organization that does either of the following:
(1) Promotes, engages in, commits to, supports, or aids insurrection against the United States or any state in the Union, at any time, past or present.
(2) Promotes, engages in, commits to, supports, or aids in any effort to overturn democratic election results or obstruct the peaceful transfer of power.