2004 Enacted Legislation

The following are the Legislative Change Notices prepared by the Franchise Tax Board (FTB). These notices explain the changes made to the California Income Tax Laws during 2007.

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Assembly Bills | Senate Bills

Assembly Bills

  • AB 79 - (Dutra) Public Agencies/Reports to the Legislature, Governor, Or Any State Legislative Or Executive Body (Stats. 2004, Ch. 409) Legislative Change 04-18
  • AB 214 - (Horton) National World War II Veterans Memorial Trust Fund (Stats. 2004, Ch. 410) Legislative Change 04-19
  • AB 263 - (Oropeza) Dividends Received Deduction (DRD)/Ceridian Issue (Stats. 2004, Ch. 868) Legislative Change 04-37
  • AB 658 - (Nakano) California Prostate Cancer Research Fund (Stats. 2004, Ch. 562) Legislative Change 04-27
  • AB 1073 - (Dutton, et al.) Exclusion/Death Gratuity Received By A Survivor Of Deceased Member, Former Member Or Person Entering Service Of The U.S. Armed Forces (Stats. 2004, Ch. 261) Legislative Change 04-10
  • AB 1127 - (Horton) Whistleblowers Protection/Employers Display List Of Employees' Rights And Responsibilities In Larger Than 14-Point Type (Stats. 2004, Ch. 820) Legislative Change 04-35
  • AB 1209 - (Nakano) Public Records/Public Agency Security (Stats. 2004, Ch. 8) Legislative Change 04-01
  • AB 1260 - (Matthews) Acts Involving Fraudulently Obtained Refunds (Stats. 2004, Ch. 163) Legislative Change 04-05
  • AB 1338 - (Chavez) Withholding on California Real Estate/Sales of Personal Residence Withholding (Stats. 2004, Ch. 528) Legislative Change 04-23
  • AB 1416 - (Bermudez) Confidentiality/Taxpayer Communications/Extend Repeal Date to January 1, 2009. (Stats. 2004, Ch. 412) Legislative Change 04-20
  • AB 1510 - (Kehoe) Disaster Loss Deduction/Excess Loss Carryover/Middle River Levee Break In San Joaquin County/Los Angeles, San Bernardino, Riverside, San Diego, & Ventura County Fires/Santa Barbara & San Luis Obispo County San Simeon Earthquake (Stats. 2004, Ch. 772) Legislative Change 04-32
  • AB 1704 - (A Jud Comm.) Child Support Obligors Claims Of Exemption From Levy (Stats. 2004, Ch. 339) LC 04-12
  • AB 1740 - (AR&T) AB 1115 Clean-Up/Child and Dependent Care Credit (California CDC) / Resolves a Constitutional Issue Regarding The Alimony Deduction/Late Filing Penalty (Stats. 2004, Ch. 13) Legislative Change 04-02
  • AB 1799 - (Bates/Mullin) California Alzheimer's Disease & Related Disorders Research Fund/Extend Repeal Date To January 1, 2010 (Stats. 2004, Ch. 370) Legislative Change 04-14
  • AB 1827 - (Cohn) State Bodies May Hold Closed Sessions To Consider Response To Confidential Final Draft Audit Report From Bureau Of State Audits (Stats. 2004, Ch. 576) Legislative Change 04-28
  • AB 1859 - (Nakano) Limited Liability Companies/Certificate of Cancellation (Stats. 2004, Ch. 416) Legislative Change 04-21
  • AB 1994 - (Berg) California Fund For Senior Citizens/Allocation Of Funds/California Senior Legislature (Stats. 2004, Ch. 633) Legislative Change 04-30
  • AB 2207 - (Levine) State Agencies Make Separate Breakdown Of San Fernando Valley In Preparation And Maintenance Of Any Statistical Analysis (Stats. 2004, Ch. 181) Legislative Change 04-06
  • AB 2328 - (Wyland) S Corporations/Built in Gains Tax/Conformity/Accrual Method (Stats. 2004, Ch. 782) Legislative Change 04-33
  • AB 2358 - (Steinberg) Child Support Collections/Transfer From Franchise Tax Board To Department Of Child Support Services (Stats. 2004, Ch. 806) Legislative Change 04-34
  • AB 2398 - (Maze) Targeted Tax Areas/Credits/Department of Housing & Community Development Approve Expansion of No More Than 15% (Stats. 2004, Ch. 423) Legislative Change 04-22
  • AB 2480 - (Campbell) Mandatory e-file/Repeal And Add Penalty Provision (Stats. 2004, Ch. 267) Legislative Change 04-11
  • AB 2585 - (Parra) California Research Bureau in Consultation with the Board of Equalization and the Franchise Tax Board Calculate State Tax Revenues Derived From or Attributable to Joint Strike Fighter Impact Zone (Stats. 2004, Ch. 885) Legislative Change 04-38
  • AB 2722 - (Laird) Natural Heritage Preservation Tax Credit/State Entity Property Acquisitions/Bond Funds/FTB Provide Information Regarding Credits Claimed (Stats. 2004, Ch. 715) Legislative Change 04-31
  • AB 3071 - (AR&T) Innocent Spouse/Election Period Technical Clean-Up/Excluded LIFO Recapture Tax From Estimated Tax Underpayment For a C Corporation Electing S Corporation Treatment (Stats. 2004, Ch. 353) Legislative Change 04-13
  • AB 3073 - (Assembly R&TC) Claim of Right Deduction/Clarify Application of 2% Floor/Extend Voluntary Disclosure to Limited Liability Companies (Stats. 2004, Ch. 354) Legislative Change 04-07

Propositions

  • Proposition 59 - (Burton/McPherson) Access to Government Information (Resolution Chapter No. 04-01) Legislative Change 04-40
  • Proposition 63 - (Steinberg) - Proposition 63/Mental Health Services Expansion and Funding/Tax on Taxable Income Over $1 Million (Proposition 63) Legislative Change 04-41
  • Proposition 63 - (Steinberg) - Proposition 63/Mental Health Services Expansion and Funding/Tax on Taxable Income Over $1 Million (Proposition 63) Legislative Change 04-41 (Revised)

Senate Bills

  • SB 246 - (Escutia) Court Ordered Debt/Allows Superior Court To Refer Delinquent Amounts To FTB For Collection/FTB & Judicial Council Seek Additional resources Needed To Accept Referrals From All 58 Counties Or Superior Courts (Stats. 2004, Ch. 380) Legislative Change 04-15
  • SB 615 - (Cedillo) Conformity To Federal Servicemembers Civil Relief Act (Stats. 2004, Ch. 388) Legislative Change 04-16
  • SB 1097 - (Senate Budget Comm.) - Employer Hiring Credit/Certification Provided By Local Government (Stats. 2004, Ch. 225) Legislative Change 04-08
  • SB 1100 - (Senate Budget & Fiscal Comm.) FTB Tax Amnesty/Teacher Retention Credit Suspension/Natural Heritage Preservation Tax Credit/FTB Proposed Fee (Stats. 2004, Ch. 226) LC 04-9
  • SB 1162 - (Machado) California Military Family Relief Fund (Stats. 2004, Ch. 546) Legislative Change 04-24
  • SB 1172 - (Ackerman) Nonresident Taxation/Federal Preemption (Stats. 2004, Ch. 885) Legislative Change 04-03
  • SB 1193 - (Soto) Exclusion/Death Benefits Received By Surviving Spouse Or Beneficiary Of Member Of California National Guard, State Military Reserve Or Naval Militia Who Dies In Performance Of Duty (Stats. 2004, Ch. 547) Legislative Change 04-25
  • SB 1458 - (Johnson) Political Reform Act of 1974/FTB Report Of Any Audit Shall Be Complete Within One Year Of Audit Selected By Commission (Stats. 2004, Ch. 591) Legislative Change 04-29
  • SB 1534 - (Johnson) Allow Taxpayers With Income Less Than Specified Amount To Use Form 540 2EZ (Stats. 2004, Ch. 844) Legislative Change 04-36
  • SB 1543 - (Figueroa) FTB Notify California Tax Education Council Of Tax Preparers Who Violate Regulations/FTB May Cite, Levy, And Issue Cease & Desist Orders (Stats. 2004, Ch. 921) Legislative Change 04-39
  • SB 1689 - (Poochigian) Exclusion/Reparation Payments/Armenian Genocide (Stats. 2004, Ch. 402) Legislative Change 04-17
  • SB 1713 - (Machado)  Conformity To The Military Family Tax Relief Act Of 2003 (MFTRA) (Stats. 2004, Ch. 552) Legislative Change 04-26
  • SB 1823 - (Hollingsworth) Economic Development Areas/Delete Definition of "Agency" & Insert Definition of "Department" To Refer To Department of Housing &; Community Development (Stats. 2004, Ch. 145) Legislative Change 04-04