BILL NUMBER: AB 2531	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Jones

                        FEBRUARY 21, 2014

   An act to amend Section 17004 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2531, as introduced, Jones. Personal income taxes.
   The Personal Income Tax Law defines a taxpayer for purposes of
that law.
   This bill would make a technical, nonsubstantive change to that
definition.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 17004 of the Revenue and Taxation Code is
amended to read:
   17004.  "Taxpayer" includes any individual, fiduciary, estate, or
trust that is  subject to any tax imposed by this part 
,  or any partnership.