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Key Votes

AB 1500 - Corporate Tax Rates and Middle Class Scholarship Fund - California Key Vote

Cathleen Galgiani voted Yea (Passage) on this Legislation.

Read statements Cathleen Galgiani made in this general time period.


Issues Related to AB 1500

Stage Details

Legislation - Referred to Committee (Senate) -
Legislation - Bill Passed (House) (54-25) - (Key vote)
See How Your Politicians Voted

Title: Corporate Tax Rates and Middle Class Scholarship Fund

Vote Result
Yea Votes
Nay Votes
Vote Smart's Synopsis:

Vote to pass a bill that increases tax rates for certain businesses and establishes a scholarship fund for certain California residents.

  • Establishes the Middle Class Scholarship Fund to receive expected revenue that will be generated from the increase in certain business tax rates (Sec. 1).
  • Requires all business income, except income generated by “qualified business activity”, to be apportioned by multiplying the income by the sum of the property, payroll, and twice the sales factor, divided by 4 (Sec. 3).
  • Requires any business, beginning January 1, 2012 , that derives more than 50 percent of its gross business receipts from 1 or more qualified business activities to apportion income to the state of California by multiplying the income by the sum of the property, payroll, and sales factor, divided by 3 (Sec. 3).
  • Defines “qualified business activity” as any of the following activities (Sec. 3): 
    • An agricultural business activity;
    • A mining or resource extraction activity;
    • A savings and loan activity; or
    • A banking or financial business activity.
  • Defines “in-state sales” as any of the following for businesses that are eligible for an election for intangible property, effective for taxable years beginning January 1, 2011 (Sec. 6):
    • An income-producing activity that is performed in California; or
    • An income-producing activity that is performed both in and outside California, but for which the greater proportion of income is generated within California.
  • Defines “in-state sales” for businesses subject to the 50 percent gross business receipts test as any of the following, effective for taxable years beginning January 1, 2011 (Sec. 7):
    • Sales from services where the purchaser of the service received the benefit of the services in California;
    • Sales from intangible property that are used in California;
    • Sales from the sale, lease, rental, or licensing of real estate that is located in California; or
    • Sales from the rental, lease, or licensing of tangible personal property that is located in California.
  • Defines “in-state sales” of intangible property beginning on or after January 1, 2012 as any of the following (Sec. 7):
    • Sales from services a customer received within California;
    • Sales from intangible property used within California, such as marketable securities; or
    • Sales from the sale, lease, rental, or licensing of real estate property or tangible property located in California.
  • Specifies that only 50 percent of “qualified business activity” conducted by cable providers or networks is considered to have been earned in the state for tax purposes (Sec. 8).


Legislation - Introduced (House) -

Title: Corporate Tax Rates and Middle Class Scholarship Fund


  • John A. Pérez (CA - D) (Out Of Office)


  • Luis A. Alejo (CA - D) (Out Of Office)
  • Michael Allen (CA - D) (Out Of Office)
  • Elaine Kontominas Alquist (CA - D) (Out Of Office)
  • Tom Ammiano (CA - D) (Out Of Office)
  • Toni G. Atkins (CA - D) (Out Of Office)
  • James T. 'Jim' Beall Jr. (CA - D) (Out Of Office)
  • Martin 'Marty' Block (CA - D) (Out Of Office)
  • Bob Blumenfield (CA - D) (Out Of Office)
  • Susan Bonilla (CA - D) (Out Of Office)
  • Steven Bradford (CA - D) (Out Of Office)
  • Julia Brownley (CA - D) (Out Of Office)
  • Joan T. Buchanan (CA - D) (Out Of Office)
  • Betsy Butler (CA - D) (Out Of Office)
  • Charles M. Calderon (CA - D) (Out Of Office)
  • Nora Campos (CA - D) (Out Of Office)
  • Wilmer Amina Carter (CA - D) (Out Of Office)
  • Gilbert A. 'Gil' Cedillo (CA - D) (Out Of Office)
  • Wesley 'Wes' Chesbro (CA - D) (Out Of Office)
  • Ellen M. Corbett (CA - D) (Out Of Office)
  • Mike Davis (CA - D) (Out Of Office)
  • Mark J. DeSaulnier (CA - D) (Out Of Office)
  • Roger Dickinson (CA - D) (Out Of Office)
  • Mike Eng (CA - D) (Out Of Office)
  • Noreen Evans (CA - D) (Out Of Office)
  • Mike Feuer (CA - D) (Out Of Office)
  • Paul Fong (CA - D) (Out Of Office)
  • Felipe Fuentes (CA - D) (Out Of Office)
  • Warren Furutani (CA - D) (Out Of Office)
  • Cathleen Galgiani (CA - D) (Out Of Office)
  • Mike Gatto (CA - D) (Out Of Office)
  • Richard S. 'Rich' Gordon (CA - D) (Out Of Office)
  • Isadore Hall III (CA - D) (Out Of Office)
  • Loni Hancock (CA - D) (Out Of Office)
  • Mary Hayashi (CA - D) (Out Of Office)
  • Roger Hernandez (CA - D) (Out Of Office)
  • Gerald A. 'Jerry' Hill (CA - D) (Out Of Office)
  • Alyson L. Huber (CA - D) (Out Of Office)
  • Ben Hueso (CA - D) (Out Of Office)
  • Jared William Huffman (CA - D) (Out Of Office)
  • Ricardo Lara (CA - D) (Out Of Office)
  • Bonnie Lowenthal (CA - D) (Out Of Office)
  • Alan S. Lowenthal (CA - D) (Out Of Office)
  • Fiona Ma (CA - D) (Out Of Office)
  • Holly J. Mitchell (CA - D) (Out Of Office)
  • William W. 'Bill' Monning (CA - D) (Out Of Office)
  • Richard Pan (CA - D) (Out Of Office)
  • Fran J. Pavley (CA - D) (Out Of Office)
  • Henry T. Perea (CA - D) (Out Of Office)
  • V. Manuel Pérez (CA - D) (Out Of Office)
  • Anthony J. Portantino Jr. (CA - D) (Out Of Office)
  • Curren De Mille Price Jr. (CA - D) (Out Of Office)
  • Nancy Skinner (CA - D) (Out Of Office)
  • Jose Solorio (CA - D) (Out Of Office)
  • Sandré R. Swanson (CA - D) (Out Of Office)
  • Norma J. Torres (CA - D) (Out Of Office)
  • Robert A. 'Bob' Wieckowski (CA - D) (Out Of Office)
  • Das Williams (CA - D) (Out Of Office)
  • Mariko Yamada (CA - D) (Out Of Office)
  • Leland Yee (CA - D) (Out Of Office)
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