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California bills · 2025-2026 Regular Session

California SB 711

Taxation: federal conformity.

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the California legislature· summary

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.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 8:04 PM.

DateVoteResultYour legislators
Sep 11, 2025
Senate		Unfinished Business SB711 McNerney Urgency Clause ConcurrencepassSet your home in California to see
Sep 10, 2025
House		SB 711 McNerney Third Reading Urgency By McKinnorpassSet your home in California to see
Aug 29, 2025
House		Do pass as amended.passSet your home in California to see
Jul 14, 2025
House		Do pass and be re-referred to the Committee on [Appropriations]passSet your home in California to see
May 28, 2025
Senate		3rd Reading (Urgency Clause)passSet your home in California to see
May 23, 2025
Senate		Do passpassSet your home in California to see
May 12, 2025
Senate		Placed on suspense filepassSet your home in California to see
Apr 23, 2025
Senate		Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]passSet your home in California to see

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