AB 2660

  • California Assembly Bill
  • 2019-2020 Regular Session
  • Introduced in Assembly
  • Passed Assembly Jun 10, 2020
  • Passed Senate Aug 28, 2020
  • Signed by Governor Sep 18, 2020

Income taxes: administration: nonresident aliens: identifying numbers: group filing.

Abstract

The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified. Existing law requires identifying numbers to be included on state tax returns, statements, and other documents, and in conformity with federal law, defines identifying numbers to mean a federal social security number (SSN) or individual tax identification number (ITIN) , unless otherwise provided. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would prohibit the Franchise Tax Board from requiring a nonresident alien, as defined, to provide a SSN or ITIN when filing a state tax return, statement, or other document if the nonresident alien is not eligible for or has not been issued a SSN or ITIN. The bill would require the Franchise Tax Board, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, to provide for the filing of a group return for electing nonresident aliens, as specified, and would exclude from gross income any payments made by an agent on behalf of a nonresident income in a group filing.

Bill Sponsors (1)

Votes


Actions


Sep 18, 2020

California State Legislature

Chaptered by Secretary of State - Chapter 102, Statutes of 2020.

California State Legislature

Approved by the Governor.

Sep 04, 2020

California State Legislature

Enrolled and presented to the Governor at 2 p.m.

Aug 28, 2020

Assembly

In Assembly. Ordered to Engrossing and Enrolling.

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 4377.).

Aug 14, 2020

Senate

Read second time. Ordered to Consent Calendar.

Aug 13, 2020

Senate

From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar.

Jul 30, 2020

Senate

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (July 29). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Jul 01, 2020

Senate

Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Jun 11, 2020

Senate

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

Jun 10, 2020

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 4792.)

Jun 08, 2020

Assembly

Read second time. Ordered to third reading.

Jun 04, 2020

Assembly

Read second time and amended. Ordered returned to second reading.

Jun 03, 2020

Assembly

From committee: Amend, and do pass as amended. (Ayes 18. Noes 0.) (June 3).

Jun 02, 2020

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 18, 2020

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 18). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

May 12, 2020

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 11, 2020

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 12, 2020

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 21, 2020

Assembly

From printer. May be heard in committee March 22.

Feb 20, 2020

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB2660 HTML
02/20/20 - Introduced PDF
05/11/20 - Amended Assembly PDF
06/04/20 - Amended Assembly PDF
08/31/20 - Enrolled PDF
09/18/20 - Chaptered PDF

Related Documents

Document Format
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Sources

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