On May 30, 2012, California Assembly Bill (AB) 2323 (Perea) passed the Assembly floor by a vote of 47-19. AB 2323 would require the State Board of Equalization (BOE) to issue written decisions in cases involving amounts in controversy of $500,000 or more, excluding consent items. If enacted, the BOE could decide the type of ruling it publishes—a formal decision, memorandum decision, or summary decision; however, only formal or memorandum decisions would be citable as precedent. Regardless of the type of decision issued, each decision would be required to contain: (1) findings of fact; (2) legal issue presented; (3) applicable law; (4) analysis; (5) disposition; and (6) names of adopting board members. Moreover, the bill authorizes any board member to submit a dissenting or concurring opinion.