Bill Text: CA AB2443 | 2017-2018 | Regular Session | Introduced

California Assembly Bill 2443 (Prior Session Legislation)

Introduced

Bill Title: Corporation Tax Law.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2018-02-15 - From printer. May be heard in committee March 17. [AB2443 Detail]

Download: California-2017-AB2443-Introduced.html

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill

No. 2443

Introduced by Assembly Member Dahle

February 14, 2018

An act to amend Section 23037 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 2443, as introduced, Dahle. Corporation Tax Law.

The Corporation Tax Law defines a taxpayer as any person that is subject to the corporation franchise tax, alternative minimum tax, or corporation income tax.

This bill would make a nonsubstantive change to that provision.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO

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).