Bill Text: CA AB1391 | 2023-2024 | Regular Session | Introduced

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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

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CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill

No. 1391

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Introduced by Assembly Member Papan

February 17, 2023

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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.

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 23037 of the Revenue and Taxation Code is amended to read:

23037.

 “Taxpayer” means any a person subject to the tax imposed under Chapter 2 (commencing with Section 23101), Chapter 2.5 (commencing with Section 23400), or Chapter 3 (commencing with Section 23501).