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AB-985 Personal income tax.(2021-2022)

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Date Published: 02/18/2021 09:00 PM
AB985:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill
No. 985


Introduced by Assembly Member Mullin

February 18, 2021


An act to amend Section 17019 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 985, as introduced, Mullin. Personal income tax.
The Personal Income Tax Law imposes taxes on taxable income, as provided, and defines various terms for those purposes, including “foreign country.”
This bill would make a nonsubstantive change to that definition.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 17019 of the Revenue and Taxation Code is amended to read:

17019.
 “Foreign country” means any a jurisdiction other than one embraced within the United States.