AB 2326 California Assembly · 2013-2014 Regular Session

Personal income tax: deductions: pet adoption costs.

Summary

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceed 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2015, and before January 1, 2020, would allow a deduction, not to exceed $100, under that law for the qualified costs paid or incurred by a taxpayer for the adoption of a pet from a qualified animal rescue organization. This bill would take effect immediately as a tax levy.

Bill status failed 1 of 4 stages cleared

Introduction

Feb 2014

Committee Review

Floor Vote

Governor

Introduced Feb 21, 2014 Last action Nov 30, 2014

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 23, 2014

Lower · Passed

In committee: Set, second hearing. Held under submission.

lower

May 14, 2014

Committee

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

lower

May 7, 2014

Committee

Re-referred to Com. on APPR.

lower

May 5, 2014

Lower · Passed

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 28).

lower

Apr 21, 2014

Committee

In committee: Set, second hearing. Referred to REV. & TAX. suspense file.

lower

Apr 7, 2014

Lower · Passed

In committee: Set, first hearing. Hearing canceled at the request of author.

lower

Mar 10, 2014

Committee

Referred to Com. on REV. & TAX.

lower

Feb 23, 2014

Lower · Passed

From printer. May be heard in committee March 25.

lower

Feb 21, 2014

Introduced

Introduced. To print.

lower

1 primary · 0 co-sponsors