Bill Commons

CA SB 711

enacted

Taxation: federal conformity.

California · 2025-2026 Regular Session · upper

Quick answers

Did CA SB 711 pass?

Yes. CA SB 711 has been enacted into law as of 2025-10-01. Latest recorded action (2025-10-01): Chaptered by Secretary of State. Chapter 231, Statutes of 2025.

What is CA SB 711 about?

Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2015, the specified date of those referenced Internal Revenue Code sections is January 1, 2015, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2025, for taxable years beginning on or after January 1, 2025, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2015, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, or the administration of those laws, with respect to, among other things, tax credits, deductions, net operating losses, Roth IRAs, and capital assets. This bill would also repeal obsolete provisions. This bill would declare that it is to take effect immediately as an urgency statute.

Who sponsors CA SB 711?

McNerney is the primary sponsor of CA SB 711.

Description

Under the Personal Income Tax Law and the Corporation Tax Law, various provisions of the federal Internal Revenue Code, as enacted as of a specified date, are referenced in various sections of the Revenue and Taxation Code. Those laws provide that for taxable years beginning on or after January 1, 2015, the specified date of those referenced Internal Revenue Code sections is January 1, 2015, unless otherwise specifically provided. Existing law requires, for any introduced bill that proposes changes in any of those dates, that the Franchise Tax Board prepare a complete analysis of the bill that describes all changes to state law that will automatically occur by reference to federal law as of the changed date. It further requires the Franchise Tax Board to immediately update and supplement that analysis upon any amendment to the bill, and requires that analysis be made available to the public and be submitted to the Legislature for publication in the daily journal of each house of the Legislature. This bill would change the specified date of those referenced Internal Revenue Code sections to January 1, 2025, for taxable years beginning on or after January 1, 2025, and thereby would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law with respect to those areas of preexisting conformity that are subject to changes under federal laws enacted after January 1, 2015, and that have not been, or are not being, excepted or modified. This bill would make certain other changes in federal income tax laws applicable, with specified exceptions and modifications, and make specified supplemental, technical, or clarifying changes for purposes of the Personal Income Tax Law or the Corporation Tax Law, or both, or the administration of those laws, with respect to, among other things, tax credits, deductions, net operating losses, Roth IRAs, and capital assets. This bill would also repeal obsolete provisions. This bill would declare that it is to take effect immediately as an urgency statute.

Introduced
2025-02-21
Latest action
2025-10-01 — Chaptered by Secretary of State. Chapter 231, Statutes of 2025.
Bill type
bill
Last updated
—

Subjects

Sponsors

  • McNerneyauthor

Committees

Not provided by source.

Action timeline

  1. 2025-02-21

    Introduced. To Com. on RLS. for assignment. To print.

    introduction,referral-committee

  2. 2025-02-24

    Read first time.

    reading-1

  3. 2025-02-24

    From printer. May be acted upon on or after March 24.

  4. 2025-03-12

    Referred to Com. on RLS.

    referral-committee

  5. 2025-03-26

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  6. 2025-04-02

    Re-referred to Com. on REV. & TAX.

    referral-committee

  7. 2025-04-04

    Set for hearing April 23.

  8. 2025-04-28

    From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 4. Noes 0. Page 873.) (April 23).

    amendment-passage,committee-passage,committee-passage-favorable,referral-committee

  9. 2025-04-29

    Read second time and amended. Re-referred to Com. on APPR.

    amendment-passage,reading-1,reading-2,referral-committee

  10. 2025-05-02

    Set for hearing May 12.

  11. 2025-05-12

    May 12 hearing: Placed on APPR. suspense file.

  12. 2025-05-16

    Set for hearing May 23.

  13. 2025-05-23

    From committee: Do pass. (Ayes 6. Noes 0. Page 1210.) (May 23).

    committee-passage,committee-passage-favorable

  14. 2025-05-23

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  15. 2025-05-28

    Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 1304.) Ordered to the Assembly.

    amendment-passage,passage,reading-1,reading-3

  16. 2025-05-28

    In Assembly. Read first time. Held at Desk.

    reading-1

  17. 2025-06-05

    Referred to Com. on REV. & TAX.

    referral-committee

  18. 2025-07-07

    From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

    amendment-passage,committee-passage,reading-1,reading-2,referral-committee

  19. 2025-07-15

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1.) (July 14). Re-referred to Com. on APPR.

    committee-passage,committee-passage-favorable,referral-committee

  20. 2025-07-15

    July 14 set for first hearing. Placed on REV. & TAX. suspense file.

  21. 2025-08-20

    August 20 set for first hearing. Placed on APPR. suspense file.

  22. 2025-08-29

    From committee: Do pass as amended. (Ayes 11. Noes 1.) (August 29).

    amendment-passage,committee-passage,committee-passage-favorable

  23. 2025-09-02

    Read second time and amended. Ordered to second reading.

    amendment-passage,reading-1,reading-2

  24. 2025-09-03

    Read second time. Ordered to third reading.

    reading-1,reading-2,reading-3

  25. 2025-09-09

    Read third time. Urgency clause adopted. Passed. (Ayes 58. Noes 1. Page 3130.) Ordered to the Senate.

    amendment-passage,passage,reading-1,reading-3

  26. 2025-09-09

    In Senate. Concurrence in Assembly amendments pending.

  27. 2025-09-11

    Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2875.) Ordered to engrossing and enrolling.

    amendment-passage,committee-passage,committee-passage-favorable

  28. 2025-09-22

    Enrolled and presented to the Governor at 11 a.m.

    executive-receipt

  29. 2025-10-01

    Approved by the Governor.

    executive-signature

  30. 2025-10-01

    Chaptered by Secretary of State. Chapter 231, Statutes of 2025.

    became-law

Versions

  • 02/21/25 - Introduced — 2025-02-21Compare
  • 03/26/25 - Amended Senate — 2025-03-26Compare
  • 04/29/25 - Amended Senate — 2025-04-29Compare
  • 07/07/25 - Amended Assembly — 2025-07-07Compare
  • 09/02/25 - Amended Assembly — 2025-09-02Compare
  • 09/16/25 - Enrolled — 2025-09-16Compare
  • 10/01/25 - Chaptered — 2025-10-01Compare
  • SB711Compare
  • (document, no version)Compare

Documents

Votes

  • Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]

    2025-04-23 · pass · 4-0

    Member-level votes (5)
    • Ashby: yes
    • McNerney: yes
    • Umberg: yes
    • Grayson: yes
    • Valladares: other

  • Placed on suspense file

    2025-05-12 · pass · 7-0

    Member-level votes (7)
    • Wahab: yes
    • Seyarto: yes
    • Grayson: yes
    • Richardson: yes
    • Cabaldon: yes
    • Dahle: yes
    • Caballero: yes

  • Do pass

    2025-05-23 · pass · 6-0

    Member-level votes (7)
    • Caballero: yes
    • Seyarto: yes
    • Wahab: yes
    • Cabaldon: yes
    • Richardson: yes
    • Grayson: yes
    • Dahle: other

  • 3rd Reading (Urgency Clause)

    2025-05-28 · pass · 38-0

    Member-level votes (40)
    • McNerney: yes
    • Cabaldon: yes
    • Allen: yes
    • Padilla: yes
    • Cervantes: yes
    • Gonzalez: yes
    • Smallwood-Cuevas: yes
    • Laird: yes
    • Becker: yes
    • Ochoa Bogh: yes
    • Rubio: yes
    • Strickland: yes
    • Umberg: yes
    • Caballero: yes
    • Arreguín: yes
    • Wahab: yes
    • Weber Pierson: yes
    • Archuleta: yes
    • McGuire: yes
    • Richardson: yes
    • Blakespear: yes
    • Choi: yes
    • Cortese: yes
    • Hurtado: yes
    • Valladares: yes
    • Jones: yes
    • Alvarado-Gil: yes
    • Grove: yes
    • Dahle: yes
    • Durazo: yes
    • Niello: yes
    • Ashby: yes
    • Grayson: yes
    • Wiener: yes
    • Stern: yes
    • Pérez: yes
    • Seyarto: yes
    • Menjivar: yes
    • Limón: other
    • Reyes: other

  • Do pass and be re-referred to the Committee on [Appropriations]

    2025-07-14 · pass · 4-1

    Member-level votes (7)
    • Quirk-Silva: yes
    • Gipson: yes
    • Carrillo: yes
    • McKinnor: yes
    • DeMaio: no
    • Bains: other
    • Ta: other

  • Do pass as amended.

    2025-08-29 · pass · 11-1

    Member-level votes (15)
    • Elhawary: yes
    • Pellerin: yes
    • Fong: yes
    • Pacheco: yes
    • Calderon: yes
    • Arambula: yes
    • Mark González: yes
    • Wicks: yes
    • Caloza: yes
    • Ahrens: yes
    • Solache: yes
    • Sanchez: no
    • Ta: other
    • Tangipa: other
    • Dixon: other

  • SB 711 McNerney Third Reading Urgency By McKinnor

    2025-09-10 · pass · 58-1

    Member-level votes (80)
    • Ahrens: yes
    • Mark González: yes
    • Quirk-Silva: yes
    • Gipson: yes
    • Rogers: yes
    • Addis: yes
    • Ward: yes
    • Haney: yes
    • Hart: yes
    • Fong: yes
    • Elhawary: yes
    • Calderon: yes
    • Wilson: yes
    • Carrillo: yes
    • Ransom: yes
    • Soria: yes
    • Michelle Rodriguez: yes
    • Berman: yes
    • Valencia: yes
    • Wicks: yes
    • Celeste Rodriguez: yes
    • Arambula: yes
    • Connolly: yes
    • Schultz: yes
    • Bauer-Kahan: yes
    • Bennett: yes
    • Papan: yes
    • Ávila Farías: yes
    • Bonta: yes
    • Aguiar-Curry: yes
    • Pacheco: yes
    • Boerner: yes
    • Lee: yes
    • Wallis: yes
    • Stefani: yes
    • Caloza: yes
    • Sharp-Collins: yes
    • Nguyen: yes
    • Ortega: yes
    • Solache: yes
    • Lowenthal: yes
    • Blanca Rubio: yes
    • Jackson: yes
    • Bryan: yes
    • Gallagher: yes
    • Harabedian: yes
    • Gabriel: yes
    • Zbur: yes
    • McKinnor: yes
    • Pellerin: yes
    • Muratsuchi: yes
    • Krell: yes
    • Irwin: yes
    • Ramos: yes
    • Kalra: yes
    • Rivas: yes
    • Flora: yes
    • Garcia: yes
    • DeMaio: no
    • Johnson: other
    • Dixon: other
    • Bains: other
    • Schiavo: other
    • Jeff Gonzalez: other
    • Alvarez: other
    • Castillo: other
    • Alanis: other
    • Patterson: other
    • Ta: other
    • Hoover: other
    • Petrie-Norris: other
    • Macedo: other
    • Ellis: other
    • Davies: other
    • Hadwick: other
    • Tangipa: other
    • Lackey: other
    • Patel: other
    • Sanchez: other
    • Chen: other

  • Unfinished Business SB711 McNerney Urgency Clause Concurrence

    2025-09-11 · pass · 40-0

    Member-level votes (40)
    • Valladares: yes
    • Umberg: yes
    • McGuire: yes
    • Ochoa Bogh: yes
    • Pérez: yes
    • Cabaldon: yes
    • Wiener: yes
    • Jones: yes
    • Reyes: yes
    • McNerney: yes
    • Dahle: yes
    • Cervantes: yes
    • Caballero: yes
    • Menjivar: yes
    • Allen: yes
    • Archuleta: yes
    • Limón: yes
    • Durazo: yes
    • Niello: yes
    • Richardson: yes
    • Hurtado: yes
    • Blakespear: yes
    • Seyarto: yes
    • Gonzalez: yes
    • Ashby: yes
    • Padilla: yes
    • Choi: yes
    • Laird: yes
    • Stern: yes
    • Alvarado-Gil: yes
    • Grayson: yes
    • Rubio: yes
    • Cortese: yes
    • Smallwood-Cuevas: yes
    • Grove: yes
    • Strickland: yes
    • Becker: yes
    • Weber Pierson: yes
    • Arreguín: yes
    • Wahab: yes

Related bills

No related bills recorded for this bill.

Official source

http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB711

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z

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