Bill Text: CA AB1391 | 2023-2024 | Regular Session | Introduced
Bill Title: Corporation Tax Law.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2024-02-01 - Died at Desk. [AB1391 Detail]
Download: California-2023-AB1391-Introduced.html
CALIFORNIA LEGISLATURE—
2023–2024 REGULAR SESSION
Assembly Bill
No. 1391
Introduced by Assembly Member Papan |
February 17, 2023 |
An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1391, as introduced, Papan.
Corporation Tax Law.
The Corporation Tax Law defines a taxpayer as any person who is subject to the corporation franchise tax, alternative minimum tax, or corporation income tax.
This bill would make a nonsubstantive change to that provision.