AB-1944: Personal Income Tax Law: gross income exclusion: Olympic and Paralympic Games. Jones

Session Year: 2015-2016

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Bill Details

  • Text
  • Votes
  • History
  • Bill Analysis
  • Today's Law As Amended
  • Status
  • Comments to Author

Text

An act to add and repeal Section 17132.10 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL'S DIGEST

AB 1944, Assembly Member Jones. Personal Income Tax Law: gross income exclusion: Olympic and Paralympic Games.

The Personal Income Tax Law provides for various exclusions from gross income, including a reward from a crime hotline.

This bill, for taxable years beginning on or after January 1, 2016, and before January 1, 2021, also would exclude from gross income the value of any medal given by the International Olympic Committee or the International Paralympic Committee, and any prize money or honoraria received from the United States Olympic Committee, on account of either the Olympic Games or the Paralympic Games.

This bill would take effect immediately as a tax levy.

Vote Required: majority Appropriation: no Fiscal Committee: yes Local Program: no

The people of the State of California do enact as follows:

SECTION 1. Section 17132.10 is added to the Revenue and Taxation Code, to read:
17132.10.

(a)For taxable years beginning on or after January 1, 2016, and before January 1, 2021, gross income shall not include the value of any medal given by the International Olympic Committee or the International Paralympic Committee, and any prize money or honoraria received from the United States Olympic Committee, on account of the Olympic Games or the Paralympic Games.

(b)This section shall remain in effect only until December 1, 2021, and as of that date is repealed.

SEC. 2.

This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.

Bill Version

June 13, 2016 - Amended in Senate

Bill Activity

Introduced by

Assembly Member Jones
February 12, 2016

Amended in Assembly

May 16, 2016

Amended in Senate

June 13, 2016

Votes

Date Result Location Ayes Noes NVR Motion
08/01/16 (PASS) Sen Appropriations 7 0 0 Placed on suspense file
  Ayes: Bates, Beall, Hill, Lara, McGuire, Mendoza, Nielsen
06/22/16 (PASS) Sen Governance and Finance 5 0 0 Do pass, but first be re-referred to the Committee on [Appropriations]
  Ayes: Beall, Hernandez, Hertzberg, Nguyen, Pavley
  No Votes Recorded: Lara, Moorlach
05/31/16 (PASS) Assembly Floor 80 0 0 AB 1944 JONES Consent Calendar Second Day
  Ayes: Achadjian, Alejo, Arambula, Atkins, Baker, Beth Gaines, Bigelow, Bloom, Bonilla, Bonta, Brough, Brown, Burke, Calderon, Campos, Chang, Chau, Chiu, Chu, Chávez, Cooley, Cooper, Cristina Garcia, Dababneh, Dahle, Daly, Dodd, Eduardo Garcia, Eggman, Frazier, Gallagher, Gatto, Gipson, Gomez, Gonzalez, Gordon, Gray, Grove, Hadley, Harper, Holden, Irwin, Jones, Jones-Sawyer, Kim, Lackey, Levine, Linder, Lopez, Low, Maienschein, Mark Stone, Mathis, Mayes, McCarty, Medina, Melendez, Mullin, Nazarian, O'Donnell, Obernolte, Olsen, Patterson, Quirk, Rendon, Ridley-Thomas, Rodriguez, Roger Hernández, Salas, Santiago, Steinorth, Thurmond, Ting, Travis Allen, Wagner, Waldron, Weber, Wilk, Williams, Wood
05/25/16 (PASS) Asm Appropriations 20 0 0 Do pass. To Consent Calendar.
  Ayes: Bigelow, Bloom, Bonta, Calderon, Chang, Daly, Eduardo Garcia, Eggman, Gallagher, Gonzalez, Holden, Jones, McCarty, Obernolte, Quirk, Roger Hernández, Santiago, Wagner, Weber, Wood
05/09/16 (PASS) Asm Revenue and Taxation 9 0 0 Do pass as amended and be re-referred to the Committee on [Appropriations]
  Ayes: Brough, Dababneh, Gipson, Mullin, O'Donnell, Patterson, Quirk, Ridley-Thomas, Wagner

History

Date Action
08/01/16 In committee: Referred to APPR. suspense file.
06/22/16 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 22). Re-referred to Com. on APPR.
06/13/16 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
06/09/16 Referred to Com. on GOV. & F.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
06/22/16 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 22). Re-referred to Com. on APPR.
06/13/16 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
06/09/16 Referred to Com. on GOV. & F.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
06/13/16 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
06/09/16 Referred to Com. on GOV. & F.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
06/09/16 Referred to Com. on GOV. & F.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.
05/31/16 Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0.)
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
05/31/16 Read third time. Passed. Ordered to the Senate.
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
05/26/16 Read second time. Ordered to Consent Calendar.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
05/25/16 From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).
05/17/16 Re-referred to Com. on APPR.
05/16/16 Read second time and amended.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
05/12/16 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
02/25/16 Referred to Com. on REV. & TAX.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
02/16/16 From printer. May be heard in committee March 17.
02/12/16 Read first time. To print.
02/12/16 Read first time. To print.

Bill Analysis

Date Analysis
08/01/16 Senate Appropriations
06/17/16 Senate Governance And Finance
05/05/16 Assembly Revenue And Taxation

Today's Law as Amended

Status

Bill Status
Measure: AB-1944
Lead Authors: Jones
Principal Coauthors: -
Coauthors: Travis Allen, Dababneh, Harper, Lackey, Mathis, Steinorth, Bates, Berryhill, Huff
Topic: Personal Income Tax Law: gross income exclusion: Olympic and Paralympic Games.
31st Day in Print: 03/17/16
Title: An act to add and repeal Section 17132.10 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
House Location: Assembly
Last Amended Date: 06/13/16
Type of Measure
Active Bill - In Floor Process
Majority Vote Required
Non-Appropriation
Fiscal Committee
Non-Local Program
Non-Urgency
Tax Levy
Last 5 History Actions
Date Action
08/01/16 In committee: Referred to APPR. suspense file.
06/22/16 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 22). Re-referred to Com. on APPR.
06/13/16 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.
06/09/16 Referred to Com. on GOV. & F.
06/01/16 In Senate. Read first time. To Com. on RLS. for assignment.

Comments to Author