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SB-579 Personal income taxes. (2019-2020)

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Date Published: 02/22/2019 09:00 PM
SB579:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill
No. 579


Introduced by Senator Nielsen

February 22, 2019


An act to amend Section 17004 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 579, as introduced, Nielsen. 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, and defines, among other things, a taxpayer for the purposes of that law.
This bill would make nonsubstantive changes to the definition of a taxpayer.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 17004 of the Revenue and Taxation Code is amended to read:

17004.
 “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax that is imposed by this part part, or any partnership.