Bill Text: CA SB1411 | 2019-2020 | Regular Session | Introduced

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Bill Title: Personal income taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-03-12 - Referred to Com. on RLS. [SB1411 Detail]

Download: California-2019-SB1411-Introduced.html

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CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill

No. 1411

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Introduced by Senator Durazo

February 21, 2020

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An act to amend Section 17002 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 1411, as introduced, Durazo. 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, defines various terms for the purposes of that law, and specifies that those definitions govern the construction of that law.

This bill would make a nonsubstantive change to that law.

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 17002 of the Revenue and Taxation Code is amended to read:

17002.

 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.