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AB-3346 Personal income taxes.(2019-2020)

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Date Published: 02/21/2020 09:00 PM
AB3346:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill
No. 3346

Introduced by Assembly Member Diep

February 21, 2020

An act to amend Section 17011 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 3346, as introduced, Diep. Personal income taxes.
The Personal Income Tax Law imposes taxes on income and provides definitions of specified terms for purposes of that law, including a definition for “fiscal year.”
This bill would make a nonsubstantive change to that definition 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 17011 of the Revenue and Taxation Code is amended to read:

17011.
 “Fiscal year” means an accounting period of 12 months ending that ends on the last day of any month other than December.