Bill Text: CA SB579 | 2019-2020 | Regular Session | Introduced

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Bill Title: Personal income taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2020-02-03 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB579 Detail]

Download: California-2019-SB579-Introduced.html

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CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill

No. 579

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Introduced by Senator Nielsen

February 22, 2019

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An act to amend Section 17004 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 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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Bill Text

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.