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Bill > SB1113


CA SB1113

CA SB1113
Corporation taxes.


summary

Introduced
02/17/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

An act to amend Section 23002 of the Revenue and Taxation Code, relating to taxation.

AI Summary

This bill makes a minor, non-substantive change to the Corporation Tax Law in California, specifically to Section 23002 of the Revenue and Taxation Code. This section currently states that the provisions of the Corporation Tax Law apply to various corporate taxes, including the corporation franchise tax, the alternative minimum tax, and the corporation income tax, as well as their predecessor acts. The bill's amendment is a technical correction, removing the word "of the" and adding a comma after "Bank and Corporation Franchise Tax Act," which clarifies the existing language without altering the substance of the law.

Sponsors (1)

Last Action

From printer. May be acted upon on or after March 20. (on 02/18/2026)

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