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AB 12

  • California Assembly Bill
  • 2009-2010, 1st Special Session
  • Introduced in Assembly
  • Passed Assembly Dec 08, 2008
  • Passed Senate Dec 18, 2008
  • Governor

Tax: withholding on payments for goods and services.

Abstract

Existing law requires every employer who pays wages to an employee for services performed in this state to withhold from those wages, except as provided, specified income taxes, and authorizes the Franchise Tax Board to impose specified requirements for withholding of those taxes. This bill would modify existing law to extend that withholding requirement to payments made to a private entity or person pursuant to a contract for goods or services, as provided. This bill would specify that the withholding rate applicable to those payments would be 3%, and would exempt from the withholding requirement, among other payments, the first $600 of a payment for goods or services made to the contracting party in a calendar year. This bill would allow the Franchise Tax Board to have access to the information filed with the Employment Development Department, and would require the department to create and publish forms for reporting and remitting payments made pursuant to a contract for goods or services, as specified. This bill would establish a new crime with respect to the failure to withhold taxes, and thus would create a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution.

Bill Sponsors (1)

Noreen Evans

  • Democratic
Author

Votes


Actions


Jan 06, 2009

Assembly

Vetoed by Governor.

California State Legislature

Enrolled and to the Governor at 2:25 p.m.

Dec 18, 2008

Senate

Senate Rule 29.3 suspended.

Assembly

Senate amendments concurred in. To enrollment. (Ayes 47. Noes 28. Page 49.)

Senate

(Ayes 26. Noes 11. Page 23.)

Senate

Read third time, passed, and to Assembly. (Ayes 23. Noes 14. Page 27.)

Assembly

In Assembly. Concurrence in Senate amendments pending.

Senate

Read third time, amended, and returned to third reading. (Page 23.).

Dec 16, 2008

Senate

Ordered to third reading.

Senate

Withdrawn from committee.

Senate

Read second time.

Dec 09, 2008

Senate

From printer.

Dec 08, 2008

Assembly

Read first time. To print.

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Assembly

Read third time, passed, and to Senate. (Ayes 74. Noes 1. Page 17.)

Assembly

Read second time.

Assembly

Art. IV, Sec. 8(b) of the Constitution suspended. (Ayes 75. Noes 0. Page 8.)

Bill Text

Bill Text Versions Format
AB12 HTML
12/08/08 - Introduced PDF
12/18/08 - Amended Senate PDF
12/18/08 - Enrolled PDF

Related Documents

Document Format
No related documents.

Sources

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