SB 457

  • California Senate Bill
  • 2021-2022 Regular Session
  • Introduced in Senate Feb 16, 2021
  • Passed Senate May 24, 2021
  • Passed Assembly Aug 31, 2022
  • Governor

Personal income taxes: credit: reduction in vehicles.

Abstract

The Personal Income Tax Law allows various credits against the taxes imposed by the law. Existing law establishes the continuously appropriated Tax Relief and Refund Account and provides that payments required to be made to taxpayers or other persons from the Personal Income Tax Fund are to be paid from that account, including any amount to be paid as a refundable tax credit in excess of any tax liabilities. This bill, for taxable years beginning on or after January 1, 2023, and before January 1, 2028, would allow a credit against those taxes to a qualified taxpayer in an amount equal to $1,000 for each household with zero registered vehicles, as defined. The bill would require the qualified taxpayer to self-certify the number of registered vehicles owned by the qualified taxpayer and their dependents and by each entity in which the qualified taxpayer or their dependent holds a controlling interest, and that the qualified taxpayer and their dependent do not own or operate a vehicle within the state that is required to be registered with the Department of Motor Vehicles but is not. The bill would require the Department of Motor Vehicles to provide necessary taxpayer and vehicle information to the Franchise Tax Board for administration of the credit. For a qualified taxpayer that was allowed the California Earned Income Tax Credit, the bill would require amounts of this credit in excess of the tax liability be paid to the qualified taxpayer from the Tax Relief and Refund Account. By authorizing new refund payments to be paid from the continuously appropriated Tax Relief and Refund Account, the bill would make an appropriation. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for a bill authorizing a new tax credit.

Bill Sponsors (1)

Votes


Actions


Sep 28, 2022

Senate

In Senate. Consideration of Governor's veto pending.

Senate

Vetoed by the Governor.

Sep 09, 2022

California State Legislature

Enrolled and presented to the Governor at 3 p.m.

Aug 31, 2022

Assembly

Read third time. Passed. Ordered to the Senate.

Senate

Assembly amendments concurred in. (Ayes 33. Noes 1.) Ordered to engrossing and enrolling.

Senate

In Senate. Concurrence in Assembly amendments pending.

Aug 25, 2022

Assembly

Read third time and amended.

Assembly

Ordered to third reading.

Aug 15, 2022

Assembly

Read second time. Ordered to third reading.

Aug 11, 2022

Assembly

From committee: Do pass. (Ayes 14. Noes 0.) (August 11).

Aug 03, 2022

Assembly

August 3 set for first hearing. Placed on suspense file.

Jun 30, 2022

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 1.) (June 30). Re-referred to Com. on APPR.

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

Jun 21, 2022

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on REV. & TAX.

Jun 13, 2022

Assembly

June 13 hearing: Heard for testimony only.

May 27, 2022

Assembly

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  • Referral-Committee
Com. on REV. & TAX. pursuant to Assembly Rule 96.

May 26, 2022

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on P.E. & R.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on P.E. & R.

May 28, 2021

Assembly

Referred to Com. on P.E. & R.

  • Referral-Committee
Com. on P.E. & R.

May 24, 2021

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 36. Noes 0. Page 1232.) Ordered to the Assembly.

May 20, 2021

Senate

Read second time. Ordered to third reading.

Senate

From committee: Do pass. (Ayes 7. Noes 0. Page 1192.) (May 20).

May 14, 2021

Senate

Set for hearing May 20.

May 04, 2021

Senate

May 3 hearing: Placed on APPR suspense file.

Apr 21, 2021

Senate

Set for hearing May 3.

Apr 20, 2021

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 843.) (April 19). Re-referred to Com. on APPR.

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

Apr 06, 2021

Senate

Set for hearing April 19.

Feb 25, 2021

Senate

Referred to Com. on L., P.E. & R.

  • Referral-Committee
Com. on L., P.E. & R.

Feb 22, 2021

Senate

(Ayes 32. Noes 4.)

Senate

Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)

Senate

Art. IV. Sec. 8(a) of the Constitution dispensed with.

Feb 17, 2021

Senate

From printer. May be acted upon on or after March 19.

Feb 16, 2021

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB457 HTML
02/16/21 - Introduced PDF
05/26/22 - Amended Assembly PDF
06/21/22 - Amended Assembly PDF
08/25/22 - Amended Assembly PDF
09/06/22 - Enrolled PDF

Related Documents

Document Format
04/16/21- Senate Committee on Labor, Public Employment and Retirement PDF
04/30/21- Senate Appropriations PDF
05/22/21- Sen. Floor Analyses PDF
06/10/22- Assembly Revenue and Taxation PDF
06/29/22- Assembly Revenue and Taxation PDF
08/01/22- Assembly Appropriations PDF
08/17/22- ASSEMBLY FLOOR ANALYSIS PDF
08/26/22- ASSEMBLY FLOOR ANALYSIS PDF
08/31/22- Sen. Floor Analyses PDF

Sources

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