Revenue and Taxation

• Income/Corporate Tax
• Personal Income Tax
• Sales and Use Tax
• Miscellaneous

Note: * Denotes Urgency or Tax Levy Legislation.

Income/Corporate Tax

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SB 30* (Calderon-D) Taxation: mortgage debt forgiveness

Excludes qualified mortgage debt that is forgiven by a lender during the 2013 taxable year from California taxable income, in partial conformity to the federal Mortgage Forgiveness Debt Relief Act of 2007. Contingent upon the enactment of SB 391 (DeSaulnier), which died in Assembly Appropriations Committee.
(Died in Assembly Appropriations Committee)

SB 32 (Price-D) Business investment: tax credits

Enacts the California Jobs Act, which directs the State Treasurer to sell $200 million in tax credits to investors at auction, and then creates a board to allocate the proceeds of the sale to early-stage companies.
(Died in Senate Governance and Finance Committee)

SB 221* (Pavley-D) Sales and use taxes: vehicle license fee: exclusion

Excludes, on and after 1/1/14, and before 1/1/22, in the sale of a new alternative fuel motor vehicle from the terms "gross receipts" and "sales price," any amount allowed as a credit under a specified provision of the Internal Revenue Code, relating to new qualified plug-in electric drive motor vehicles, and any amounts received, awarded, or allowed pursuant to a state incentive program for the purchase or lease of an alternative fuel vehicle. Specifies that this exclusion does not apply to local sales and use taxes and transactions and use taxes.
(Died in Senate Governance and Finance Committee)

SB 235* (Wyland-R) Income taxes: reduction

Includes seven provisions to reduce taxes in the personal income, corporate, and sales and use taxes.
(Died in Senate Governance and Finance Committee)

SB 323* (Lara-D) Taxes: exemptions: prohibited discrimination

Provides that, for taxable years beginning on or after 1/1/14, any "public charity youth organization" shall not be exempt from the Corporation Tax Law if it discriminates on the basis of gender identity, race, sexual orientation, nationality, religion, or religious affiliation.
(Died on Assembly Inactive File)

SB 355* (Beall-D) Income taxes: credit: conservation

Extends the Natural Heritage Preservation tax credit program until 6/30/20, and extends the period of time during which a taxpayer may carry forward any unused Natural Heritage Preservation tax credit from 8 to 15 years.
Chapter 620, Statutes of 2014

SB 370* (Lieu-D) Income tax: credits: qualified commercial production

Enacts a credit against the Personal Income Tax and the Corporation Tax for taxpayers producing a commercial in the studio zone, and another credit against each tax for producing commercials outside the studio zone but within the state.
(Died in Senate Governance and Finance Committee)

SB 376* (Correa-D) Sales and use taxes: manufacturing: research and development

Establishes a sales and use tax exemption for qualified businesses engaged in manufacturing, research and development, and construction for purchases of qualified tangible personal property from 1/1/17 through 12/31/22.
(Died in Senate Appropriations Committee)

SB 414* (Knight-R) Income taxes: credits: qualified employees

Enacts two credits against the Personal Income Tax and the Corporation Tax for employer payments of wages, and tuition reimbursement for employees working directly in the aerospace industry or for a contractor, as specified.
(Died in Senate Governance and Finance Committee)

SB 641* (Anderson-R) Corporation taxes: minimum franchise tax: exemptions

Exempts from the minimum franchise tax a qualified new corporation, as defined, for its first four taxable years.
(Died in Senate Appropriations Committee)

SB 663* (Lara-D) Local government: revenues from property tax override rates

Requires, for 2014-15 and each year thereafter, voter-approved pension property tax revenues to be allocated to the fund of the city or county whose voters approved the tax, rather than the revenues being allocated to the Redevelopment Property Tax Trust Fund pursuant to the redevelopment agency dissolution process.
(Died in Assembly Appropriations Committee)

SB 718* (Yee-D) Capital investment incentive programs: tax credit

Expands the definition of a "proponent" eligible for financial incentives under a local government capital investment incentive program and modifies the current aerospace tax credit by, among other things, including a prime contractor within the definition of a qualified taxpayer eligible for the credit.
Chapter 189, Statutes of 2014

SB 797* (Anderson-R) Income taxation: net operating losses

Provides a safe harbor for determining the year in which losses attributable to criminal fraud occurred, as described in a specified revenue procedure of the Internal Revenue Service, and allows a net operating loss carryover or carryback of any resulting deduction from the losses in conformity with federal income tax law.
(Failed passage in Senate Governance and Finance Committee)

SB 798* (De León-D) Income taxes: credits: contributions to education funds

Establishes a tax credit under Personal Income Tax Law and Corporate Tax Law equal to 60%, 55%, and 50% of contributions to a special education fund for the purposes of providing Cal Grants. Double-jointed with SB 174 (De Leon, Chapter 363, Statutes of 2014).
Chapter 367, Statutes of 2014

SB 810* (Price-D) Tax credit certificates for exporters and importers

Authorizes the Franchise Tax Board to create processes and procedures necessary to award up to $100 million in tax credit certificates per year between 2014 and 2018 to qualifying importers and exporters.
(Died in Senate Governance and Finance Committee)

SB 1131 (Walters-R) Income taxes: withholding: limited liability company

Excludes members of a limited liability company, treated as a partnership for federal income tax purposes, from the definition of employee. Applies the exclusion only for personal income tax withholding purposes.
Chapter 122, Statutes of 2014

SB 1152* (Anderson-R) Property taxation: exemptions: veterans' organizations

Extends the application of the "veterans' organization" property tax exemption to real property owned by certain veterans' organizations and used for fraternal, lodge, or social club purposes, as specified.
(Died in Assembly Revenue and Taxation Committee)

SB 1156* (Steinberg-D) California Carbon Tax Law of 2014

Imposes, beginning 1/1/15, a carbon tax of an unspecified amount per ton of carbon-dioxide-equivalent emissions on suppliers of fossil fuels.
(Died in Senate Governance and Finance Committee)

SB 1327 (Knight-R) Tax administration: refunds: property tax: state assesses

Provides that if a non-appealable decision of a court of competent jurisdiction determines that the Board of Equalization or Franchise Tax Board levied any tax, fee, assessment, or surcharge illegally any person can file a claim for a refund, and the tax agency must refund any amount paid. Applies its provisions to any tax collected or levied in the Revenue and Taxation Code, except for locally-imposed transactions and use taxes.
(Died in Senate Governance and Finance Committee)

SB 1335 (Leno-D) Income and corporation taxes: credits: information

Applies performance measurement standards to any new tax credit under either the Personal Income Tax or Corporation Tax Law if enacted by a bill introduced on or after 1/1/15.
Chapter 845, Statutes of 2014

SB 1372* (DeSaulnier-D) Corporation taxes: tax rates: publicly held corporations

Replaces, beginning 1/1/15, a publicly traded corporation's current tax rate with a rate based on a ratio between its top paid employee and the median compensation it pays.
(Failed passage on Senate Floor)

AB 6* (Gorell-R) Income tax credits: prewiring for alternative energy sources

Allows a credit under both the Personal Income Tax Law and the Corporation Tax Law for costs incurred for the installation of "prewiring" at a "service station" located in California.
(Died in Assembly Revenue and Taxation Committee)

AB 33* (Perea-D) Income taxes: credit: patent licensing

Authorizes a tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on or after 1/1/13, in an amount equal to 15% of the qualified royalties paid by a qualified taxpayer during a taxable year.
(Died in Assembly Appropriations Committee)

AB 305* (V. Manuel Pérez-D) Income taxes: hiring credits: investment credits

Authorizes the creation of the California New Markets Tax Credit Program, administered through the California Tax Credit Allocation Committee, for the purpose of allocating tax credits to qualifying community development entities.
(Died in Assembly Appropriations Committee)
A similar bill was AB 1399 (Medina), which was vetoed.

AB 458* (Wieckowski-D) Income taxes: deductions: punitive damages

Prohibits, on or after 1/1/14, taxpayers from claiming a deduction for amounts paid for punitive damages. Provides that no deductions shall be allowed for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any action.
(Died on Senate Inactive File)

AB 825* (Medina-D) Income taxes: credits: hiring full-time employees

Modifies, beginning 1/1/13, the existing hiring credit for small businesses. Expands the existing definition of a "qualified employer" to include taxpayers that, as of the last day of the preceding taxable year, employed 50 or fewer employees, instead of 20 or fewer employees per existing law.
(Died in Assembly Appropriations Committee)

AB 877* (Bocanegra-D) Income and corporation taxes: denial of deduction

Prohibits professional sports franchise owners from deducting fines and penalties imposed by the professional sports league that includes that franchise under the Personal Income Tax Law and Corporation Tax Law.
Chapter 792, Statutes of 2014

AB 879 (Bocanegra-D) Emerging technology and biotechnology: taxes

Creates a program to allow certain emerging technology and biotechnology companies to transfer their net operating losses to other companies, as specified, in exchange for a cash payment.
(Died in Assembly Appropriations Committee)

AB 886* (Allen-R) California Transportation Financing Authority

Authorizes the California Transportation Financing Authority to award $500 million in tax credit certificates to exporters and importers, as defined, for the specified increases in cargo tonnage or value, net increases in the number of qualified full-time employees hired in California, or capital investment in a cargo facility.
(Died in Assembly Appropriations Committee)

AB 893* (Daly-D) Income taxes: deductions: Mello-Roos

Allows a deduction, under the Personal Income Tax Law and the Corporation Tax Law, of amounts paid under the Mello-Roos Community Facilities Act of 1982.
(Died in Assembly Revenue and Taxation Committee)

AB 901* (Wieckowski-D) Income taxes: exclusion: qualified small business stock

Provides, in modified conformity with federal income tax law, that gross income does not include 50% of any gain from the sale or exchange of qualified small business stock, as defined, held for more than five years, as provided.
(Died in Assembly Revenue and Taxation Committee)

AB 927* (Muratsuchi-D) Income taxes: credits: hiring

Allows a hiring tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for each "qualified employee" employed by a "qualified employer," as specified.
(Died in Assembly Revenue and Taxation Committee)

AB 943* (Nestande-R) Corporation Tax Law: credits: K-12

Allows, for taxable years beginning on or after 1/1/15, and before 1/1/20, a credit under the Corporation Tax Law (the "scholarship tax credit") equal to 50% of a taxpayer's monetary contribution to a nonprofit organization that is either an education improvement organization for purposes of funding a qualified grant for a K-12 education innovative program for pupils attending private, public, or charter schools; or an education scholarship organization for purposes of funding qualified K-12 education scholarships for a specified pupil to attend private school or partial or full payments of fees associated with the general costs of transportation to attend a private, public, or charter school. Provides that the credit amount may not exceed 50% of the taxpayer's "tax," as defined, for a taxable year.
(Died in Assembly Revenue and Taxation Committee)

AB 990* (Conway-R) Income taxes: minimum franchise tax

Reduces the annual minimum franchise tax on every corporation incorporated in this state from $800 to $700 for taxable years beginning on or after 1/1/13.
(Died in Assembly Revenue and Taxation Committee)

AB 1049 (Harkey-R) Board of Equalization: administration: interest

Applies the same interest rate, for tax and fee programs that the Board of Equalization administers, to both late tax payments and overpayment refunds.
(Died in Assembly Revenue and Taxation Committee)

AB 1143* (Skinner-D) Tax administration: limited liability companies

Adds foreign limited liability companies onto the list of corporations that are subject to contract voidability, and specifies that it commences identically to current treatment of foreign corporations.
Chapter 325, Statutes of 2014

AB 1203 (Gorell-R) Taxation: interest: penalties

Prohibits the assessment of interest and penalties for failure to pay certain taxes, if the tax must be collected due to a court holding that a statute is unconstitutional.
(Died in Assembly Revenue and Taxation Committee)

AB 1304 (Waldron-R) Taxation: Franchise Tax Board: notices

Requires the Franchise Tax Board, when it does not receive a timely filed return from specified taxpayers, to send a notice to those taxpayers within 60 days of the due date of the return, containing specified information, requesting a return, amended return, or an estimate of the taxpayer's taxable income.
(Died in Assembly Revenue and Taxation Committee)

AB 1322 (Patterson-R) State Controller: property tax postponement

Reinstates the Senior Citizens' Property Tax Postponement Program that provided property tax deferment to seniors and disabled persons.
(Died in Assembly Appropriations Committee)

AB 1399* (Medina-D) Income taxation: credits: New Market Tax Credit

Authorizes the creation of the New Markets Tax Credit Program, administered through the Governor's Office of Business and Economic Development and the California Competes Tax Credit Committee, for the purpose of allocating tax credits in tax years 2015 through 2026 to a qualified community development entity with the stated purpose of stimulating private sector investment in lower income communities.
Vetoed
A similar bill was AB 305 (V. Manuel Perez), which died in Assembly Appropriations Committee.

AB 1413 (Assembly Revenue And Taxation Committee) Corporation Tax Law: exempt organizations

Clarifies the scope of the California Motion Picture Tax Credit utilization and simplifies the process by which certain nonprofit organizations may obtain tax-exempt status in California.
(Died on Senate Inactive File)

AB 1510* (Nazarian-D) Income taxes credit: seismic retrofits

Allows a tax credit under the Personal Income Tax Law and Corporate Tax Law, for tax years beginning on or after 1/1/15 and before 1/1/20, equal to 30% of a qualified taxpayers costs incurred for seismic retrofit construction.
(Died in Assembly Appropriations Committee)

AB 1560* (Quirk-Silva-D) Income taxes: credits: California Competes Tax Credit

Increases the total aggregate amount of the California Competes Tax Credit that may be annually allocated by the Governor's Office of Business and Economic Development to eligible businesses.
Chapter 378, Statutes of 2014

AB 1564* (V. Manuel Pérez-D) Income taxes: research and development credit

Increases the rates of the research and development tax credits for general research and university "basic research" on an incremental basis over a five-year period.
(Died in Assembly Appropriations Committee)

AB 1569* (Rodriguez-D) Income taxes: credits: apprenticeships

Creates a tax credit under both the Personal Income Tax Law and Corporation Tax Law, for tax years beginning on or after 1/1/16 and before 1/1/20, equal to $2,000 for each registered apprentice trained by the taxpayer in the taxable year.
(Died in Assembly Appropriations Committee)

AB 1645* (Alejo-D) Business entities: minimum franchise tax: exemption

Exempts limited partnerships, limited liability companies and limited liability partnerships from the minimum franchise tax in the first two taxable years, and exempts corporations from the minimum franchise tax in the second taxable year.
(Died in Assembly Appropriations Committee)

AB 1661 (Bonta-D) Healthy Options for Everyone Act of 2014

Establishes the Healthy Options for Everyone (HOPE) Act of 2014 to authorize the creation of HOPE Incentive Zones designed to increase the availability of fresh fruits and vegetables, and other grown foods. Allows, for taxable years beginning on or after 1/1/15, and before 1/1/22, a credit under the Personal Income Tax Law and the Corporation Tax Law equal to 20% of the gross sales within the HOPE Incentive Zones to qualified businesses that conduct their business primarily within the zone and increases the net operating loss carry forward period for those qualified businesses from 20 to 25 years.
(Died in Assembly Appropriations Committee)

AB 1769 (Dababneh-D) Limited liability company: fees: exception

Eliminates the annual minimum franchise tax fee of $800, for a new limited liability company that is a small business, as defined, for its first two taxable years.
(Died in Assembly Revenue and Taxation Committee)

AB 1778* (Allen-R) Income taxes: annual tax: limited liability company

Excludes from the definition of a limited liability company (LLC) an LLC formed exclusively for the purpose of acquiring and holding title to intangible personal property in a single other corporation, LLC, or partnership.
(Died in Assembly Revenue and Taxation Committee)

AB 1780* (Donnelly-R) Income taxes: credit: motion pictures

Creates a new program which requires the Franchise Tax Board to annually allocate tax credits to qualified motion pictures, as specified, starting on 1/1/16, and continuing through the 2021-22 fiscal year, allowing a credit equal to 20% of the qualified expenditures attributable to the production in California of one or more qualified motion pictures, as defined, with an aggregate qualified expenditure amount of at least $500,000. Provides that the credit amount may be increased by an additional 10% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, includes a California promotion, as specified. Provides that the credit amount may be increased by up to an additional 5% if each qualified motion picture, for which qualified expenditures are aggregated for the claim of credit, incurred or paid the qualified expenditures relating to original photography outside of a major city zone, as defined.
(Failed passage in Assembly Arts, Entertainment, Sports, Tourism, and Internet Media Committee)

AB 1839* (Gatto-D) Income taxes: qualified motion pictures

Creates a tax credit for qualified expenditures for the production of qualified motion pictures in California for taxable years beginning on or after 1/1/16, and authorizes the California Film Commission to administer the program and allocate the tax credits, subject to a $230 million cap in the first year (2015-16) and $330 million aggregate annual cap for each fiscal year from the 2016-17 fiscal year through and including the 2019-20 fiscal year.
Chapter 413, Statutes of 2014

AB 1889* (Hagman-R) Minimum franchise tax: annual tax: small business

Reduces the minimum franchise tax to $400 for a new corporation in the second taxable year, and reduces the annual tax to $400 for new limited partnerships, new limited liability partnerships, and new limited liability companies defined as small businesses in the first taxable year.
(Died in Assembly Revenue and Taxation Committee)

AB 1984 (Harkey-R) Income taxes: net operating losses: carrybacks: overpayments

Generally conforms California tax law to federal tax law with respect to the extension of time for repayment of taxes by corporations expecting net operating loss carrybacks and the tentative refund adjustment for net operating loss carrybacks.
(Died in Assembly Appropriations Committee)

AB 2086 (Ian Calderon-D) Business entities: annual tax: minimum franchise tax: fees

Provides limited liability companies with various installment payment options for paying the minimum franchise tax, and provides corporations with similar installment payment options for paying the estimated minimum franchise tax.
(Died in Assembly Appropriations Committee)

AB 2164* (Patterson-R) Income taxes: credit: education and training

For taxable years beginning on or after 1/1/14, and before 1/1/19, allows a credit under both the Personal Income Tax Law and the Corporation Tax Law in an amount equal to 50% of the costs paid or incurred by a taxpayer for qualified education and training of a qualified employee.
(Died in Assembly Revenue and Taxation Committee)

AB 2244* (Chau-D) Corporation taxes: minimum franchise tax: annual tax

Lowers the minimum franchise tax a business entity is required to pay, on or after 1/1/15, from the current $800 to $200 if the business entity is dormant or $50 if the business entity is inactive.
(Died in Assembly Appropriations Committee)

AB 2389* (Fox-D) Capital investment incentive programs: tax credit

Modifies the current capital investment incentive program for local governments and allows a tax credit under the Corporation Tax Law to a qualified taxpayer in an amount equal to 17.5% of qualified wages paid by the taxpayer during the taxable year to qualified full-time employees, as specified.
Chapter 116, Statutes of 2014

AB 2421* (Nestande-R) Corporation Tax Law: tax credits

Allows a credit under the Corporation Tax Law of up to $200,000, for taxable years beginning on or after 1/1/15, and before 1/1/20, equal to 50% of a taxpayer's contributions made during the taxable year to a qualified K-College education scholarship organization to fund education scholarships for specified pupils.
(Died in Assembly Appropriations Committee)

AB 2422* (Nestande-R) Corporation Tax Law: credits

Allows, for taxable years beginning on or after 1/1/15, and before 1/1/20, a credit under the Corporation Tax Law equal to 50% of a taxpayer's monetary contribution to a nonprofit educational improvement organization to fund a qualified grant for a K-12 education innovative program for pupils attending private, public, or charter schools.
(Died in Assembly Revenue and Taxation Committee)

AB 2466* (Nestande-R) Franchise tax: exemption: veterans: small business

Reduces the minimum franchise tax, for taxable years beginning on or after 1/1/15 and before 1/1/18, to $99 for a corporation or a limited liability company that is a new veteran-owned small business, and eliminates the tax if the business operates at a loss or ceases operation.
(Died in Assembly Appropriations Committee)

AB 2495* (Melendez-R) Minimum franchise tax: annual tax: exemption

Eliminates the minimum franchise tax for limited partnerships, limited liability partnerships, limited liability companies, and corporations for the first five consecutive taxable years.
(Died in Assembly Revenue and Taxation Committee)

AB 2517* (Daly-D) Economic development: taxation: credits: certifications

Provides that local agencies have until 1/1/16, to issue certifications for the former hiring credit allowed to taxpayers in enterprise zones, local agency military base recovery areas, manufacturing enhancement areas, and targeted tax areas.
(Died in Senate Governance and Finance Committee)

AB 2537* (Grove-R) Income taxes: credits: water-conserving plumbing fixtures

Allows, for taxable years beginning on or after 1/1/14, a credit equal to 25% of the amount paid or incurred during the taxable year by a qualified taxpayer for the installation of one or more water-conserving plumbing fixtures by a licensed plumber to replace a noncompliant plumbing fixture on qualified real property in California.
(Died in Assembly Revenue and Taxation Committee)

AB 2700* (Nazarian-D) Income taxes: credits: motion pictures

Allows a credit under either the Personal Income Tax Law or the Corporation Tax Law for the post production of a qualified motion picture.
(Died in Assembly Appropriations Committee)

AB 2734 (Assembly Insurance Committee) Taxes: insurance: omnibus

Requires every surplus line broker whose annual tax for the preceding calendar year was $5,000 or more to make monthly installment payments on account of the annual tax on business done during the calendar year. Authorizes the Insurance Commissioner to relieve a surplus line broker of his/her obligation to make monthly payments if the broker establishes to the Insurance Commissioner's satisfaction that he/she has ceased to transact business in this state, or that his/her annual tax for the current year will be less than $5,000. Imposes an annual tax on each insurer doing business in this state, and provides that the tax imposed on insurers is in lieu of all other taxes and licenses, except as specified. Provides that the tax rate applied to the basis of the annual tax is 2.35%.
Chapter 362, Statutes of 2014

AB 2754 (Assembly Revenue And Taxation Committee) Income taxes: credits: electronic filing

Requires that the dependent's tax identification number be included on a return when claiming a Dependent Exemption Credit, and requires a business entity that prepares a return using tax preparation software to file the return electronically.
Chapter 478, Statutes of 2014

Personal Income Tax

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SB 339* (Cannella-R) Taxation: cancellation of indebtedness: mortgage

Conforms Personal Income Tax Law to the federal American Taxpayer Relief Act of 2012 extension and makes legislative findings and declarations regarding the public purpose served by doing so. Makes a continuous appropriation from the General Fund to the Franchise Tax Board in those amounts necessary to make payments to taxpayers who have included in income and paid tax on qualified principal residence indebtedness that was discharged on and after 1/1/13, and before 1/1/14.
(Died in Assembly Rules Committee)

SB 413* (Knight-R) Personal income taxes: credit: STEM teachers

Enacts a credit against the Personal Income Tax equal to an eligible full-time science, technology, engineering, or mathematics (STEM) teacher that teaches one or more STEM course in grades 1 to 12. Provides that the credit is equal to $1,500 per year for teachers in high-needs schools; $1,000 if not; and the taxpayer may carry forward the credit until exhausted.
(Died in Senate Governance and Finance Committee)

SB 439 (Evans-D) Personal income taxes: cancellation of indebtedness

Makes a continuous appropriation from the General Fund to the Franchise Tax Board in amounts necessary to make payments to taxpayers who have included in income and paid tax on qualified principal residence indebtedness that was discharged on and after 1/1/13, and before 1/1/14.
(Died in Assembly Rules Committee)

SB 693* (Correa-D) Personal income tax: credits: qualified teachers

Enacts a teacher tax credit equal to the amount incurred for instructional materials and classroom supplies up to $250 per year. Defines "educational expenses" in a way almost identical to the federal deduction. Only teachers, as defined, that work at least 900 hours during the school year may claim the credit, and only for the first three years of employment.
(Died in Senate Appropriations Committee)

SB 761* (DeSaulnier-D) Voluntary contributions: school supplies

Transfers responsibility for administering the School Supplies for Homeless Children Fund, a voluntary contribution fund on the personal income tax return, from the Department of Education to the Department of Social Services, and makes specified changes to the requirements and administration of the Fund.
Chapter 365, Statutes of 2014

SB 782 (DeSaulnier-D) Voluntary contributions: sexual violence victim services

Adds the California Sexual Violence Victim Services Fund on the personal state income tax form for voluntary contributions, when space is available. Requires contributions received through the Fund to be allocated to the Office of Emergency Services for the distribution of grants to specified rape crisis centers.
Chapter 366, Statutes of 2014

SB 798* (De León-D) Income taxes: credits: contributions to education funds

Allows a credit, for taxable years beginning on or after 1/1/14, and before 1/1/17, based on the taxpayer's contribution to a newly established College Access Tax Credit Fund, as specified. Double-jointed with SB 174 (De Leon, Chapter 363, Statutes of 2014)
Chapter 367, Statutes of 2014

SB 987 (Monning-D) Voluntary contributions: California Sea Otter Fund

Requires the Department of Fish and Wildlife and the Coastal Conservancy to conduct public outreach activities that encourage taxpayers to make contributions by voluntary check-off on a tax return to the California Sea Otter Fund.
Chapter 621, Statutes of 2014

SB 997 (Morrell-R) Voluntary contributions: California Fund for Senior Citizens

Repeals the statutory authorization for the existing California Fund for Senior Citizens, which supports work of the California Senior Legislature, and authorizes the creation of a new California Senior Legislature Fund as a voluntary contribution fund on the personal income tax return for taxable years beginning on or after 1/1/14.
Chapter 248, Statutes of 2014

SB 1003* (Evans-D) Personal Income Tax Law: student loan forgiveness

Excludes, for taxable years beginning on or after 1/1/14, from gross income the amount of student loan indebtedness repaid or canceled pursuant to a specified federal law.
(Died in Assembly Rules Committee)

SB 1035* (Huff-R) Personal income taxes: health savings accounts

Conforms to federal law by allowing taxpayers to deduct contributions to health savings accounts (HSAs) from income and allows employers to exclude from an employee's gross income employer HSA contributions, effective for taxable years beginning on or after 1/1/15. Reduces the disqualified distribution penalty applicable to HSAs from the federal percentage of 20% to 2.5% for state purposes, consistent with state law regarding Individual Retirement Accounts. Allows tax-free rollovers from individual retirement accounts and medical savings accounts to HSAs. Does not conform to the federal 6% excise tax on excess contributions.
(Died in Senate Governance and Finance Committee)

SB 1113 (Knight-R) Property taxation: disabled veterans' exemption: refunds

Extends the period of time for which a refund is required to be made from four years to eight years, if a claim for a refund is filed for the disabled veterans' exemption on or after 1/1/15.
Chapter 656, Statutes of 2014

SB 1189* (Liu-D) Personal income tax: credit: earned income

Establishes a nonrefundable state Earned Income Tax Credit, equal to 15% of the federal Earned Income Tax Credit.
(Died in Senate Appropriations Committee)

SB 1207 (Wolk-D) California Voluntary Contribution Program

Establishes the California Voluntary Contribution Program to promote charitable giving and provide taxpayers an opportunity to give to a wide range of charitable causes on their personal income tax return.
(Died in Assembly Appropriations Committee)

SB 1216* (Morrell-R) Taxation: homeowners' exemption and renters' credit

Increases, beginning with the lien date for the 2015-16 fiscal year, the homeowners' exemption from $7,000 to $20,000 of the full value of a dwelling. Requires, for the 2016-17 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first three quarters of the prior calendar year. Increases, for taxable years beginning on and after 1/1/15, the credit for a qualified renter to $340 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $170 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation.
(Died in Senate Governance and Finance Committee)
A similar bill was AB 2097 (Morrell), which died in Assembly Revenue and Taxation Committee.

SB 1271* (Evans-D) Personal Income Tax Law: student loan forgiveness

Excludes loan amounts repaid by the United States Secretary of Education or canceled pursuant to Section 1098(e) of Title 20 of the United States Code from gross income.
Chapter 841, Statutes of 2014

SB 1335 (Leno-D) Income and corporation taxes: credits: information

Provides that any bill that enacts a credit against the Personal Income Tax Law or Corporation Tax Law for taxable years beginning on or after 1/1/15, apply performance measurement standards to the tax expenditures.
Chapter 845, Statutes of 2014

SB 1378* (Morrell-R) Personal income tax: credits: charitable contributions

Enacts a tax credit against the Personal Income Tax for charitable contributions to qualified charitable organizations, for each taxable year beginning on or after 1/1/14. The credit is equal to the amount donated by the taxpayer during the taxable year and cannot exceed $250 for individuals filing as either single or as a head of household, or married taxpayers filing separate returns; or $500 for married taxpayers filing joint returns or an individual filing as a surviving spouse.
(Failed passage in Senate Governance and Finance Committee)

SB 1386* (Walters-R) Income taxes: exclusion: deferral: qualified small business

Repeals the 1/1/16 sunset date in existing law that provides, in reference to specified federal income tax laws, that gross income does not include 50% of any gain from the sale or exchange of qualified small business stock, held for more than five years, and requires the qualified small business have at least 80% of its payroll attributable to employment in California. Adds the same exclusions from gross income for sales made in taxable years beginning on or after 1/1/15.
(Died in Senate Governance and Finance Committee)

SCR 12 (Calderon-D) Taxation

Encourages state agencies, departments, and commissions to include in their public mission any appropriate efforts to encourage their employees to be a volunteer in the federal Volunteer Income Tax Assistance program and to work with public or private partnerships to inform citizens and employees about the availability of the federal Earned Income Tax Credit and Volunteer Income Tax Assistance programs, as specified.
(Died in Senate Governance and Finance Committee)

AB 42* (Perea-D) Taxation: cancellation of indebtedness

Extends for one additional taxable year, in modified conformity to the recently enacted federal law, the tax relief for income generated from the discharge of qualified principal residence indebtedness.
(Died in Assembly Appropriations Committee)

AB 132* (Holden-D) Personal income taxes: retirement plans: early distributions

Waives the 2.5% penalty temporarily otherwise imposed on early distributions from qualified retirement plans, provided that the distributions are received by an individual who uses the funds to pay the mortgage interest or principal on his/her principal residence.
(Died in Assembly Revenue and Taxation Committee)

AB 673* (Grove-R) Personal income taxes: credits: personal exemption

Allows a qualified taxpayer, to claim a credit of $321, subject to a specified adjustment for inflation, for an expected child.
(Died in Assembly Revenue and Taxation Committee)

AB 920 (Ting-D) Property taxation: tax bill information

Establishes the Property Tax Transparency and Accountability Program that requires three participating counties to include on each county tax bill, a comprehensive account of revenues and services funded by local governments for each tax rate area. Eliminates the requirement that counties pay interest on property tax refunds at a minimum of 3% per year.
(Died in Assembly Appropriations Committee)

AB 922* (Patterson-R) Personal income taxes: deductions: disaster relief

Allows taxpayers affected by wildfires occurring in the County of San Diego in 2014 who incurred losses during the state of emergency declared by the Governor to carry back those losses to the 2013 taxable year and allows affected taxpayers to file an amended return on or before the extended due dates for the 2014 taxable year.
Chapter 352, Statutes of 2014

AB 1018* (Conway-R) Income taxes: deduction: medical expenses

Provides for exclusion from gross income for qualified expenses for specified medical expenses, as provided.
(Died in Assembly Revenue and Taxation Committee)

AB 1129* (Beth Gaines-R) Income tax: health savings accounts

Conforms California tax law to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/13.
(Died in Assembly Revenue and Taxation Committee)

AB 1172* (Bocanegra-D) Income taxes: charitable remainder trusts

Provides that any Unrelated Business Taxable Income generated by a charitable remainder trust shall be subject to the personal income tax, and deletes previous law that conformed to pre-2006 federal law that revoked the charitable remainder trusts' tax-exempt status if it generated any Unrelated Business Taxable Income.
(Died on Senate Third Reading File)

AB 1261 (Holden-D) Preschool: privately funded pilot program: tax credits

Allow under the Personal Income Tax Law and the Corporation Tax Law a credit equal to 40% of the amount contributed by a taxpayer during the taxable year to the California Preschool Investment Fund.
(Died in Senate Education Committee)

AB 1393* (Perea-D) Personal income taxes: income exclusion: mortgage

Extends California's modified conformity to the Mortgage Forgiveness Debt Relief Act for discharges of qualified principal residence indebtedness until 1/1/14.
Chapter 152, Statutes of 2014

AB 1561 (Rodriguez-D) Voluntary contributions: firefighters and peace officers

Extends, from 2016 to 2021, the repeal dates for the California Firefighters' Memorial Fund and the California Peace Officer Memorial Fund tax check-offs on the state personal income tax form.
Chapter 127, Statutes of 2014

AB 1569* (Rodriguez-D) Income taxes: credits: apprenticeships

Creates a tax credit under both the Personal Income Tax Law and Corporation Tax Law, for tax years beginning on or after 1/1/16, and before 1/1/20, equal to $2,000 for each registered apprentice trained by the taxpayer in the taxable year.
(Died in Assembly Appropriations Committee)

AB 1651* (Donnelly-R) Income taxes: deductions: loss of fair market value

Allows a deduction, under both the Personal Income Tax Law and the Corporation Tax Law, in an amount equal to the loss in fair market value of any tangible personal property.
(Died in Assembly Revenue and Taxation Committee)

AB 1661 (Bonta-D) Healthy Options for Everyone Act of 2014

Establishes the Healthy Options for Everyone (HOPE) Act of 2014 to authorize the creation of HOPE Incentive Zones designed to increase the availability of fresh fruits and vegetables, and other grown foods. Allows, for taxable years beginning on or after 1/1/15, and before 1/1/22, a credit under the Personal Income Tax Law and the Corporation Tax Law equal to 20% of the gross sales within the HOPE Incentive Zones to qualified businesses that conduct their business primarily within the zone.
(Died in Assembly Appropriations Committee)

AB 1745* (Morrell-R) Personal income tax: credits: charitable contributions

Allows a tax credit for each taxable year beginning on or after 1/1/14, in an amount equal to the amount donated to a qualified charitable organization, as defined, not to exceed a specified amount per taxable year.
(Died in Assembly Revenue and Taxation Committee)

AB 1765 (Jones-Sawyer-D) Voluntary contributions: Habitat for Humanity Fund

Adds the Habitat for Humanity Fund on the state personal income tax form for voluntary contributions, when space is available. Allocates contributions received through the Habitat for Humanity Fund to the Department of Housing and Community Development for distribution to the Habitat for Humanity through a competitive grant process.
Chapter 354, Statutes of 2014

AB 1777 (Quirk-Silva-D) Income taxation: timeliness penalty: abatement

Requires the Franchise Tax Board, upon taxpayer request, to abate a timeliness penalty (Failure-to-File or Failure-to-Pay), as specified.
(Died in Assembly Appropriations Committee)

AB 1786* (Olsen-R) Personal income taxes: deduction: education expenses

Allows, beginning on or after 1/1/15, and before 1/1/20, a deduction from gross income, not to exceed $2,500, for the cost of education-related expenses of the taxpayer's dependent child or children attending public or private school.
(Died in Assembly Revenue and Taxation Committee)

AB 1796 (Linder-R) Personal income tax: refunds: direct deposit

Requires the Franchise Tax Board to revise the personal income tax return form instructions to include information about directly depositing a refund into the Golden State Scholarshare College Savings Trust.
Chapter 135, Statutes of 2014

AB 1831* (Conway-R) Personal income tax: deduction: medical insurance

Allows individual taxpayers, for taxable years beginning on or after 1/1/14, to deduct their medical insurance premiums in computing their adjusted gross income, as an alternative to the deduction allowed under current law for itemized medical expenses subject to the 7.5% threshold.
(Died in Assembly Revenue and Taxation Committee)

AB 1833 (Garcia-D) Voluntary contributions: California Fund for Senior Citizens

Eliminates the minimum contribution requirement for the California Fund for Senior Citizens, thereby allowing the Fund to remain on the personal income tax return irrespective of the level of contributions received.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 2012 (Morrell), which died in Assembly Revenue and Taxation Committee.

AB 1956* (Bonilla-D) Personal income tax: credit: qualified tuition program

Provides a refundable tax credit, beginning on or after 1/1/15, and before 1/1/20, in the amount of 20% of the contributions made to a qualified tuition program, not to exceed $500 per return.
(Died in Assembly Appropriations Committee)

AB 1999* (Atkins-D) Personal income and corporation taxes: credits

Allows, for taxable years beginning on or after 1/1/15, and before 1/1/23, to a taxpayer who receives a tax credit reservation, a tax credit under the Personal Income Tax and Corporation Tax Laws for qualified costs paid or incurred by a taxpayer in rehabilitation of a certified historic structure, in modified conformity with the federal income tax laws, subject to an aggregate annual cap of $50 million.
Vetoed

AB 2012 (Morrell-R) Voluntary contributions: California Fund for Senior Citizens

Eliminates the minimum contribution requirement for the California Fund for Senior Citizens, thereby allowing the Fund to remain on the personal income tax return irrespective of the level of contributions received.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 1833 (Garcia), which died in Assembly Revenue and Taxation Committee.

AB 2014 (Alejo-D) Filing state income tax return: undocumented workers

Directs the Franchise Tax Board to advertise the availability of filing a state income tax return using an individual taxpayer identification number by a California resident who is not eligible to receive a social security number.
(Died in Assembly Appropriations Committee)

AB 2080 (Donnelly-R) Personal income taxes: unemployment insurance: tips

Excludes tips from gross income for purposes of the Personal Income Tax Law and from the definition of wages paid for the purposes of income tax withholding and for the purposes of unemployment insurance tax.
(Died in Assembly Revenue and Taxation Committee)

AB 2097* (Morrell-R) Taxation: homeowners' exemption and renters' credit

Increases, beginning with the lien date for the 2015-16 fiscal year, the homeowners' exemption from $7,000 to $20,000 of the full value of a dwelling. Requires, for the 2016-17 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first three quarters of the prior calendar year. Increases, for taxable years beginning on and after 1/1/15, the credit for a qualified renter to $340 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $170 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was SB 1216 (Morrell), which died in Senate Governance and Finance Committee.

AB 2107 (Gorell-R) Preschool: privately funded pilot program: tax credits

Creates the California Preschool Investment Pilot Program to incentivize private contribution to state preschools through a tax credit. Establishes the California Preschool Investment Fund and allows an income tax credit equal to 40% of the amount contributed by an individual or corporate taxpayer.
(Died in Assembly Appropriations Committee)

AB 2164* (Patterson-R) Income taxes: credit: education and training

Allows, for taxable years beginning on or after 1/1/14, and before 1/1/19, a credit under both Personal Income Tax Law and the Corporation Tax Law in an amount equal to 50% of the costs paid or incurred by a taxpayer for qualified education and training, as defined, of a qualified employee, as specified.
(Died in Assembly Revenue and Taxation Committee)

AB 2175 (Daly-D) Renter's Tax Assistance Act

Enacts the Renter's Tax Assistance Act to provide assistance payments to eligible individuals who rent their principal residences. Requires the Franchise Tax Board to adjust annually for inflation the gross household income figures used to qualify for the assistance. Authorizes the Franchise Tax Board to prescribe by regulation the information necessary to constitute a valid claim. Establishes deadlines, extensions, and procedures for renters filing claims.
(Died in Assembly Appropriations Committee)

AB 2231* (Gordon-D) Property tax postponement: seniors and disabled persons

Reinstates the Senior Citizens and Disabled Citizens Property Tax Postponement program to provide property tax deferment to seniors and disabled persons.
Chapter 703, Statutes of 2014

AB 2249 (Bloom-D) Taxpayers' Rights Advocate: return of funds

Increases the amount, pursuant to a levy or notice to withhold, that the Taxpayers' Rights Advocate is authorized to order returned from $1,500 to $2,300, and authorizes the amount to be adjusted for inflation. Authorizes the Taxpayers' Rights Advocate to order, within 90 days of the receipt of funds pursuant to a levy or notice to withhold, the return of any amount not exceeding $2,300, upon a finding that the levy or notice to withhold threatens the health or welfare of the taxpayer, or his/her spouse and dependents or family, and authorizes this amount to be adjusted for inflation.
(Died in Assembly Revenue and Taxation Committee)

AB 2323* (Gorell-R) Personal Income Tax Law: Olympic and Paralympic Games

Excludes from income through taxable year 2021 the value of any prize or award won in the Olympic Games or Paralympic Games.
(Died in Senate Appropriations Committee)

AB 2326* (Dickinson-D) Personal income tax: deductions: pet adoption costs

Allows, beginning 1/1/15, and before 1/1/20, a deduction for costs of up to $100 incurred adopting a pet from a qualified animal rescue organization.
(Died in Assembly Appropriations Committee)

AB 2329* (Melendez-R) Personal Income Tax Law: exclusion: military veterans

Excludes from gross income, for taxable years beginning on or after 1/1/15 and before 1/1/20, Concurrent Retirement and Disability Pay payments received by active, reserve, or retired members of the United States military who served in active duty.
(Died in Assembly Appropriations Committee)

AB 2358* (Harkey-R) Taxation: cancellation of indebtedness: mortgage debt

Extends, within the provisions of the American Taxpayer Relief Act of 2012, the operation of the exclusion of the discharge of qualified principal residence indebtedness to debt that is discharged on or after 1/1/13, and before 1/1/14.
(Died in Assembly Revenue and Taxation Committee)

AB 2367* (Donnelly-R) Personal income taxes: credits: health care coverage

Allows a credit, under the Personal Income Tax Law, in an amount equal to the difference between the annual premium amount paid during the taxable year by a qualified taxpayer for an individual health care service plan, or individual policy of health insurance, and the annual premium amount paid by the taxpayer prior to 3/31/14.
(Died in Assembly Revenue and Taxation Committee)

AB 2426* (Nestande-R) Income taxes: education savings accounts

Provides, for taxable years beginning on or after 1/1/14, a deduction for amounts contributed to a Coverdell Education Savings Account from gross income, up to $750 per taxable year, and provides that the basis for the Account shall be reduced by an amount equal to the deduction.
(Died in Assembly Appropriations Committee)

AB 2427* (Jones-Sawyer-D) Personal income tax: credits: qualified teachers

Allows qualified teachers to claim a personal income tax credit, not to exceed $250, for instructional materials and classroom supplies beginning on or after 1/1/14, and before 1/1/19.
(Died in Assembly Appropriations Committee)

AB 2428* (Patterson-R) Income taxes: minimum franchise tax: annual tax: deductions

Provides a deduction in the amount of qualified income earned or received by a qualified taxpayer from a qualified business, eliminates the minimum franchise tax for limited partnerships, limited liability companies, limited liability partnerships, and corporations for the first five consecutive years, eliminates the annual fee imposed on limited liability companies for the first five taxable years, and provides other tax relief.
(Died in Assembly Revenue and Taxation Committee)

AB 2434* (Gomez-D) Income taxes: exclusion

Excludes from gross income, under both the Personal Income Tax and Corporation Tax Laws, amounts received as a rebate, voucher, or other financial incentive issued by a local water agency for participation in a turf removal water conservation program. Provides that the exclusion will be in effect for taxable years 2014 through 2018.
Chapter 738, Statutes of 2014

AB 2510 (Wagner-R) Tax administration: refunds: property tax: state assessment

Extends the statute of limitations for filing a claim for refund indefinitely in the case where a tax, fee, assessment, surcharge, or other amounts have been determined by a court to have been illegally levied or collected by the Franchise Tax Board or the Board of Equalization.
(Died in Assembly Revenue and Taxation Committee)

AB 2514* (Pan-D) Income taxes: credits: rural health care professionals

Allows a personal income tax credit, for taxable years beginning on or after 1/1/15, and before 1/1/20, to a qualified taxpayer based on the taxpayer's student loans, to encourage health care professionals to locate in medically underserved areas of California.
(Died in Assembly Appropriations Committee)

AB 2519* (Patterson-R) Personal income taxes: credit: education expenses

Allows a tax credit, for each taxable year beginning on or after 1/1/15, and before 1/1/20, equal to 15% of the tuition paid or incurred by the taxpayer for education and training obtained at a vocational institution, subject to a maximum credit of $2,500 and the specified limitations.
(Died in Assembly Appropriations Committee)

AB 2537* (Grove-R) Income taxes: credits: water-conserving plumbing fixtures

Allows, for taxable years beginning on or after 1/1/14, a credit equal to 25% of the amount paid or incurred during the taxable year by a qualified taxpayer for the installation of one or more water-conserving plumbing fixtures by a licensed plumber to replace a noncompliant plumbing fixture on qualified real property in California.
(Died in Assembly Revenue and Taxation Committee)

AB 2576* (Harkey-R) Income tax: health savings accounts

Conforms California tax law to federal tax law with respect to health savings accounts (HSAs) for taxable years beginning on or after 1/1/14. Allows eligible individuals to claim an "above the line" deduction for contributions to HSAs in computing their adjusted gross income, and excludes any contributions to an HSA made by an employer on an employee's behalf and includes HSAs as an approved option in a nontaxable cafeteria plan for employee benefits created by an employer.
(Died in Assembly Appropriations Committee)

AB 2606* (Dababneh-D) Income taxes: credit: long-term care

Allows a tax credit, for taxable years beginning on or after 1/1/15, and before 1/1/20, equal to $500 multiplied by the number of applicable individuals for whom the taxpayer is an eligible caregiver during the taxable year.
(Died in Assembly Appropriations Committee)

AB 2654 (Quirk-Silva-D) Personal income tax return: postsecondary education

Authorizes the Franchise Tax Board to revise the personal income tax return form to include a space labeled "Postsecondary Education Financial Assistance Eligibility" to allow a low- or moderate-income person who is the parent or legal guardian of a pupil between 16 and 18 years of age, and a low- or moderate-income person between 18 and 25 years of age to designate on the tax return that the Board may disclose specified tax information to the Student Aid Commission.
(Died in Assembly Revenue and Taxation Committee)

AB 2754 (Assembly Revenue And Taxation Committee) Income taxes: credits: electronic filing

Requires that the dependent's tax identification number be included on a return when claiming a Dependent Exemption Credit, requires a business entity that prepares a return using tax preparation software to file the return electronically, and allows taxpayers to use specified tax credits to reduce tentative minimum tax.
Chapter 478, Statutes of 2014

Sales and Use Tax

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SB 19* (Knight-R) Sales and use taxes: exemptions

Expands the current sales and use tax exemption for property used in space flight to include property used to construct commercial launch facilities.
(Died in Senate Appropriations Committee)

SB 221* (Pavley-D) Sales and use taxes: vehicle license fee: vehicles

Excludes from the terms "gross receipts" and "sales price," from 1/1/14 through 12/31/21, in the sale of a new alternative fuel motor vehicle, any amount allowed as a credit under a specified provision of the Internal Revenue Code, relating to new qualified plug-in electric drive motor vehicles, and any amounts received, awarded, or allowed pursuant to a state incentive program for the purchase or lease of an alternative fuel vehicle.
(Died in Senate Governance and Finance Committee)

SB 235* (Wyland-R) Sales and use taxes: reduction

Includes seven provisions to reduce taxes in the personal income, corporate, and sales and use taxes.
(Died in Senate Governance and Finance Committee)

SB 241 (Evans-D) Oil Severance Tax Law

Creates the Oil Severance Tax Law and imposes a tax on any operator for the privilege of extracting oil or natural gas. Sets the tax rates at 9.5% per barrel of oil and 3.5% per unit of natural gas, based on an average price as determined by the Department of Conservation.
(Died in Senate Appropriations Committee)

SB 412* (Knight-R) Sales and use taxes: exemption: aerospace products

Establishes a sales and use tax exemption for equipment used to manufacture aerospace products.
(Died in Senate Appropriations Committee)

SB 560* (Anderson-R) Disaster relief: sales and use tax: exemption

Exempts from sales and use tax laws, on and after 1/1/14, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased during a disaster period for use by a qualified person to be used primarily for the performance of disaster- or emergency-related work in this state, as provided.
(Died in Senate Appropriations Committee)

SB 622 (Monning-D) Taxation: sweetened beverage tax

Establishes the Sweetened Beverage Tax Law, which imposes an excise tax, at a rate of one cent per fluid ounce of added caloric sweetener in a bottled sweetened beverage or concentrate, on every distributor for distributing bottled sweetened beverages and concentrates in the state.
(Died in Senate Appropriations Committee)

SB 688* (Galgiani-D) Sales and use taxes: exemptions: animals

Exempts, from sales and use taxes, drugs and medicines used, furnished, or sold for the treatment of animals by a licensed veterinarian, a city, city and county, county, or other local government animal shelter, or a nonprofit animal welfare or rescue organization, until 1/1/18.
(Died in Senate Appropriations Committee)

SB 732* (Berryhill-R) Sales and use taxes: exclusion: trade-in passenger vehicle

Excludes the value of a "trade-in" from the sales and use tax for the purchase of a new car or motorcycle.
(Died in Senate Appropriations Committee)

SB 768* (De León-D) Cigarette/tobacco products taxes: California Tobacco Tax Act

Imposes an additional excise tax of $2 per package of 20 cigarettes. Imposes a one-time "floor stock tax" on the cigarettes held or stored by dealers and wholesalers.
(Died in Senate Appropriations Committee)

SB 998* (Knight-R) Taxes: exemption and credits: new aerospace projects

Increases the sales and use tax limit to $300 million in purchases annually for qualified taxpayers engaging in new aerospace projects, as defined, for calendar years 2015 through 2017.
(Died in Senate Appropriations Committee)

SB 1017* (Evans-D) Education finance: oil and gas severance tax

Enacts the Oil Severance Tax Law, which imposes a severance tax for the privilege of extracting oil or natural gas to fund higher education, state parks, and health and human services programs.
(Died in Senate Appropriations Committee)

SB 1021 (Wolk-D) School districts: parcel taxes

Allows a school district to impose a parcel tax at different rates by classifying property as commercial, industrial, single-family residential or multifamily residential, provided that the same rate of tax is levied on all properties within the same classification.
(Failed passage in Assembly Revenue and Taxation Committee)

SB 1290* (Fuller-R) Sales and use taxes: exemption: education-related products

Exempts from sales and use taxes the gross receipts from the sale of, and the storage, use, or other consumption of, education-related products during a specified period in August of each year, commencing in 2015.
(Died in Senate Governance and Finance Committee)

SB 1367* (Anderson-R) Sales and use taxes: public safety first responder vehicles

Exempts public safety first responder vehicles, and any required equipment on those vehicles, purchased by a local public agency from sales and use taxes.
(Failed passage in Senate Governance and Finance Committee)

AB 43 (Bocanegra-D) Sales and use taxes: claim for refund

Authorizes a person to irrevocably assign a customer the right to receive a refund under the sales and use tax law. Permits a retailer to make an irrevocable election to assign a customer the right to receive the refund if specified conditions are met.
(Died in Senate Appropriations Committee)

AB 220* (Ting-D) Sales and use taxes: exemption: low-emission vehicles

Provides either a partial exemption or a partial exclusion from taxes with respect to the sale of specified low-emission vehicles, as specified.
(Died in Assembly Revenue and Taxation Committee)

AB 479* (Donnelly-R) Sales and use taxes: exemptions: textbooks

Provides an exemption from the sales and use taxes for purchases of textbooks, as defined.
(Died in Assembly Revenue and Taxation Committee)

AB 486* (Mullin-D) Sales and use taxes: exemption: manufacturing research

Establishes a partial sales and use tax exemption, beginning 1/1/14, for specified manufacturing equipment.
(Died in Assembly Appropriations Committee)

AB 575* (V. Manuel Pérez-D) Sales and use tax: retail sale: counterfeit mark

Amends the Sales and Use Tax Law to include within the definition of a "retail sale" any sale of tangible personal property with a counterfeit mark or any sale of tangible personal property that is pirated intellectual property, regardless of whether the sale is for resale in the regular course of business.
(Died in Assembly Revenue and Taxation Committee)

AB 698 (Grove-R) Sales and use taxes: successor liability

Limits the circumstances under which a business purchaser may be held personally liable for sales and use tax liabilities of the business' former owner.
(Died in Assembly Revenue and Taxation Committee)

AB 718* (Melendez-R) Sales tax: exemption: sales tax holiday: April 15

Provides a sales tax exemption for tangible personal property sold on April 15 in 2014 and each calendar year thereafter.
(Died in Assembly Revenue and Taxation Committee)

AB 760* (Dickinson-D) Taxes: ammunition sales

Imposes a tax on retailers for the privilege of selling ammunition, as defined, at the rate of $0.05 per item of ammunition sold in this state on or after 1/1/14.
(Died in Assembly Revenue and Taxation Committee)

AB 769* (Skinner-D) Sales and use taxes exemption: efficient clothes washers

Enacts a sales and use tax exemption on the first $750 of a qualified efficient clothes washer, but only exempts the state share of the sales and use tax. Limits the exemption from 7/1/14 to 7/1/15, unless the Governor lifts the state of emergency due to drought conditions called on 1/17/14, is terminated before that date, in which case the exemption will last until midnight of the first day of the first calendar quarter beginning more than 60 days from the date the Governor lifts the state of emergency.
(Died in Senate Governance and Finance Committee)

AB 798* (Wagner-R) Sales and use taxes: occasional barterer

Repeals the provision considering a person making more than two retail sales in a 12-month period a retailer and includes in the definition of an occasional sale, the sale of tangible personal property in which the gross receipts are $2,000 or less, and further includes in that definition, 12 or fewer sales of tangible personal property in a 12-month period the gross receipts of which are more than $2,000, provided that the consideration for those sales is other than money.
(Died in Assembly Revenue and Taxation Committee)

AB 799* (Wagner-R) Sales and use tax: retailer

Considers a person making more than 12 retail sales in a 12-month period a retailer.
(Died in Assembly Revenue and Taxation Committee)

AB 816* (Hall-D) Sales and use taxes: exemption: energy efficiency program

Exempts from sales and use tax laws the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, an energy or water efficient home appliance, as defined, purchased by a public utility that are provided at no cost to a participant in an energy efficiency program.
(Died in Senate Governance and Finance Committee)

AB 881 (Chesbro-D) Local taxation: County of Sonoma

Authorizes the County of Sonoma and any city within the county to impose a transactions and use tax for general purposes, and the county and any city or special district within the county to impose a transactions and use tax for a specific purpose or purposes, which may include the support of transportation and road maintenance programs and library services, that will, in combination with other specified taxes, exceed the combined rate limit by 0.75%, if certain requirements are met.
(Died in Senate Rules Committee)

AB 919 (Williams-D) Sales and use taxes: veterans: itinerant vendors: repayment

Enables a qualified veteran to receive from the state a qualified repayment of state and local sales taxes paid to the Board of Equalization during the eight-year period beginning on and after 4/1/02, and before 4/1/10.
Chapter 643, Statutes of 2014

AB 943* (Nestande-R) Corporation Tax Law: credits: K-12 education

Allows, for taxable years beginning on or after 1/1/15, and before 1/1/20, a credit under the Corporation Tax Law (the "scholarship tax credit") equal to 50% of a taxpayer's monetary contribution to a nonprofit organization that is either an "education improvement organization" for purposes of funding a "qualified grant" for a "K-12 education innovative program" for pupils attending private, public, or charter schools; or an "education scholarship organization" for purposes of funding qualified "K-12 education scholarships" for a specified pupil to attend private school or partial or full payments of fees associated with the general costs of transportation to attend a private, public, or charter school.
(Died in Assembly Revenue and Taxation Committee)

AB 1021 (Eggman-D) Alternative energy: recycled feedstock

Makes personal property that primarily processes or utilizes recycled feedstock that is intended to be reused in the production of another product or soil amendment, eligible for sales and use tax exemption under the California Alternative Energy and Advanced Transportation Financing Authority.
(Died in Senate Appropriations Committee)

AB 1055* (Pan-D) Taxation: qualified heavy equipment

Imposes a tax on every qualified rentee, as defined, of qualified heavy equipment, as defined, for the privilege of renting qualified heavy equipment in this state.
(Died in Assembly Revenue and Taxation Committee)

AB 1077* (Muratsuchi-D) Sales and use taxes: vehicle license fee: alternative fuel

Provides a partial exemption from sales and use taxes and the vehicle license fee imposed on an owner of a qualified alternative fuel motor vehicle, as defined.
(Died in Assembly Appropriations Committee)

AB 1203 (Gorell-R) Taxation: interest: penalties

Amends the Sales and Use Tax Law to provide that, on or after 1/1/14, interest and penalties shall not be assessed against any person for failure to pay any taxes imposed if all the specified conditions are met.
(Died in Assembly Revenue and Taxation Committee)

AB 1326* (Gorell-R) Sales and use taxes: exemptions: unmanned aerial vehicles

Establishes a sales and use tax exemption for tangible personal property used in unmanned aerial vehicle manufacturing, and allows unmanned aerial vehicle manufacturers an income tax credit based on qualified wages paid to employees.
(Died in Assembly Appropriations Committee)
A similar bill was AB 1997 (Gorell), which died in Assembly Revenue and Taxation Committee.

AB 1399* (Medina-D) Income taxation: credits: New Markets Tax Credit

Creates the New Markets Tax Credit Program, administered through the Governor's Office of Business and Economic Development and the California Competes Tax Credit Allocation Committee, for the purpose of allocating tax credits in tax years 2015 through 2019, to a qualified community development entity for the purpose of stimulating economic development and hastens California's economic recovery. Authorizes the California Competes Tax Credit Allocation Committee to allocate up to $40 million in tax credits annually to qualified community development entities for a total allocation of $200 million.
Vetoed

AB 1717* (Perea-D) State surcharge and fees: local charges collection

Creates a point of sale mechanism to collect surcharges for the state's universal service programs, 911 emergency response system, the Public Utilities Commission's user fee, and local utility users taxes on prepaid mobile telephony services
Chapter 885, Statutes of 2014

AB 1891* (Donnelly-R) Tax exemption: water desalination

Establishes a sales and use tax exemption for any equipment purchased to be primarily used for water desalination.
(Died in Assembly Revenue and Taxation Committee)

AB 1907 (Ridley-Thomas-D) Use fuel tax: natural gas: gallon equivalent

Requires compressed and liquefied natural gas sold as motor vehicle fuels to be metered, labeled, and taxed in units of gasoline- and diesel-gallon equivalents, respectively.
Chapter 805, Statutes of 2014

AB 1997* (Gorell-R) Sales and use taxes: exemptions: unmanned aerial vehicle

Provides an exemption to local sales and use taxes and specified state taxes with respect to qualified tangible personal property purchased by a qualified person that is engaged in aircraft manufacturing of unmanned aerial vehicles.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 1326 (Gorell), which died in Assembly Appropriations Committee.

AB 2031 (Dahle-R) Forest resources: timber assessment

Relieves retailers with sales of qualified lumber and engineered wood products of less than $25,000 during the previous calendar year from liability to collect the Lumber Products Assessment and to report to the Board of Equalization.
Chapter 810, Statutes of 2014

AB 2114 (Pan-D) Taxation: qualified heavy equipment

Imposes a tax on every qualified renter of qualified heavy equipment at the rate of 0.75% of the rental price and provides that, for the 2015-16 fiscal year, and for each fiscal year thereafter, this tax shall be in lieu of any personal property tax on qualified heavy equipment.
(Died in Assembly Appropriations Committee)

AB 2119 (Stone-D) Local taxes: transactions and use taxes

Authorizes a county board of supervisors to levy, increase, or extend a transactions and use tax, for general or specific purposes, within the unincorporated area of the county.
Chapter 148, Statutes of 2014

AB 2257 (Cooley-D) Property tax: tax-defaulted property

Directs excess proceeds from the sale of a tax-defaulted property to the county general fund; and provides that a year must pass before any excess proceeds can be distributed in the case where a county board of supervisors has rejected a petition to rescind the sale, and the person has not subsequently challenged the rejection in court.
Chapter 501, Statutes of 2014

AB 2372* (Ammiano-D) Property taxation: change in ownership

Provides that when 90% or more of the direct or indirect ownership interests in a legal entity, as specified, are cumulatively transferred in one or more transactions, the transfer of ownership interest is a change in ownership of the real property owned by the legal entity.
(Died in Senate Appropriations Committee)

AB 2429 (Patterson-R) Board of Equalization: administration: interest

Applies the same interest rate to both late tax payments and overpayment refunds, for purposes of the tax and fee programs administered by the Board of Equalization.
(Died in Assembly Revenue and Taxation Committee)

AB 2681* (Dababneh-D) Sales and use tax: retail sale

Provides that a "retail sale" or "sale at retail" also includes any sale by a convicted seller of tangible personal property with a counterfeit mark regardless of whether the sale is for resale in the regular course of business.
Chapter 477, Statutes of 2014

AB 2691* (Harkey-R) Sales and use tax: wireless: bundled transactions

Provides that, for purposes of the Sales and Use Tax Law, "gross receipts" and "sales price" from the retail sale of a wireless communication device shall be limited to the amount charged for the sale of the "wireless telecommunication device" when it is sold in a bundled transaction.
(Died in Assembly Revenue and Taxation Committee)

AB 2756 (Assembly Revenue And Taxation Committee) Tax administration: property taxes and diesel fuel taxes

Directs the Board of Equalization to create a certification process for assessors' office employees reviewing changes in ownership and or property tax exemption. Provides for a diesel tax refund to a supplier for that portion of biodiesel fuel removed from the terminal rack as a dyed biodiesel fuel.
Vetoed

AB 2758 (Assembly Revenue And Taxation Committee) Sales and use taxes: administration: qualified use tax

Provides that an amount equal to the qualified use tax a taxpayer reports on an acceptable tax return filed with the Franchise Tax Board shall be applied to that taxpayer's use tax liability.
Chapter 541, Statutes of 2014

AJR 17 (Patterson-R) Federal tax

Urges the President and Congress of the United States to repeal the excise tax on medical devices to protect the medical device industry and its consumers.
(Failed passage in Assembly Revenue and Taxation Committee)

Miscellaneous

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SB 854 (Senate Budget And Fiscal Review Committee) State and local government

Establishes a new State-County Assessor Partnership Program, using a grant approach funded at $7.5 million designed to improve property tax assessment for purposes of the local property tax collections. Contains provisions that allow for the distribution of local property taxes that otherwise would continue to be impounded.
Chapter 28, Statutes of 2014

SB 871* (Senate Budget And Fiscal Review Committee) Property taxes: active solar energy systems

Extends the sunset for a solar tax exemption for new active solar energy systems on new construction.
Chapter 41, Statutes of 2014

SB 1211 (Padilla-D) Emergency services: Next Generation 911

Requires the Office of Emergency Service to develop a plan and timeline for testing, implementation, and operation of a Next Generation 911 emergency communication system throughout California, and also requires the Office of Emergency Services to include Next Generation 911 costs in its annual calculation of the 911 surcharge rate.
Chapter 926, Statutes of 2014

SB 1214 (Anderson-R) Property tax postponement: State Controller

Enacts a modified version of the Senior Citizens and Disabled Citizens Property Tax Postponement Program, and allows income-eligible senior citizens and disabled persons to apply to the State Controller to defer payment of property taxes, as specified, beginning on 7/1/16.
(Died in Senate Appropriations Committee)

SB 1463 (Senate Governance And Finance Committee) California Health Facilities Financing Authority

Makes technical, clarifying changes to the California Health Facilities Financing Authority authorizing act and bond statutes.
Chapter 261, Statutes of 2014

SB 1464 (Senate Governance And Finance Committee) Property taxation

Makes four technical, consensus changes to property tax law, one of which allows a taxpayer to appeal the change in valuation resulting from a disaster to the assessment appeals board in addition to the county board of equalization.
Chapter 134, Statutes of 2014

SJR 32 (Correa-D) Technology: biotechnology industry: corporate taxation

Declares the support of the Legislature for federal tax policies designed to encourage growth, incentivize corporations to remain in the United States, and reduce competitive disadvantages for companies based in the United States, particularly those in the biomedical and life sciences industry.
(Died in Senate Rules Committee)

SR 41 (Morrell-R) Proposition 13: 36th anniversary

Commemorates the 36th anniversary of Proposition 13. Contains several statements regarding property tax rates, taxpayer benefits, effects of the initiative on the state's economy, as well as taxpayer support for Proposition 13 and potential changes and alternatives.
(Died in Senate Governance and Finance Committee)

AB 187* (Bonta-D) Taxation: ammunition: mental health/public safety

Creates the Ammunition Tax Fund (ATF) and the Public Safety Emergency Prevention Fund (PSEPF), as specified. Imposes a tax on retailers at the rate of 10% of the gross receipts from ammunition sales in this state on or after 1/1/14; requires that revenues collected pursuant to these taxes be deposited in the ATF; requires monies in the ATF to be allocated in specified percentages to the School-Based Early Mental Health Intervention and Prevention Services Matching Grant Program, and to the PSEPF; and requires the monies in the PSEPF to be expended by the Office of Emergency Services to fund public safety programs in high crime municipalities.
(Died in Assembly Appropriations Committee)

AB 653* (V. Manuel Pérez-D) Economic development

Establishes the California Innovation and Jobs Act, which increases the amount of the research and development tax credit and codifies the California Innovation Hub Program.
(Died in Assembly Appropriations Committee)

AB 777* (Muratsuchi-D) Taxes: exemption: space flight property

Exempts from property tax qualified property for use in space flight.
Chapter 13, Statutes of 2014

AB 833 (Harkey-R) Tax information: administration

Requires the Franchise Tax Board, the Board of Equalization, and the Employment Development Department to conduct a feasibility study on the development of a single Internet portal that virtually consolidates the agencies to enable online, self-service access through a single logon for taxpayers.
(Died in Senate Appropriations Committee)

AB 1151 (Ting-D) Tax agent registration

Requires tax agents to register with the Secretary of State, and prohibits certain persons from acting as tax agents.
(Died in Assembly Appropriations Committee)

AB 1475 (Assembly Budget Committee) Property taxes: solar energy systems

Extends the sunset for a solar tax exemption for new active solar energy systems on new construction.
(Died in Senate Rules Committee)

AB 1486* (Assembly Budget Committee) Fireworks: tax on distribution

Requires, commencing 1/1/15, a fireworks distributor, as defined, to pay a tax upon distribution of safe and sane fireworks to be used for the training of public safety agencies in the proper handling and management of dangerous fireworks and to further assist in public safety efforts within the general public as well as public safety agencies on the proper and responsible use, seizure, and storage of safe and sane fireworks.
(Died on Senate Third Reading File)

AB 1529 (John A. Pérez-D) Nonprofit corporations: abatement: dissolution: surrender

Enacts an administrative dissolution and surrender process for nonprofit entities that the Franchise Tax Board has suspended for at least 48 continuous months, or that have not filed a statement of information for at least 48 continuous months, as specified.
Vetoed

AB 1668* (Wieckowski-D) California Educational Facilities Authority

Allows the California Educational Facilities Authority to accept loan proceeds or issue other evidences of indebtedness necessary to allow for private placement loans. Makes several technical and conforming changes to the Authority's conduit bond.
Chapter 154, Statutes of 2014

AB 1785 (Garcia-D) Cigarette and Tobacco Products Tax Law

Authorizes the Board of Equalization to disclose to the Attorney General any information received under the Cigarette and Tobacco Products Tax Law for purposes of determining compliance with and enforcing the Master Settlement Agreement.
(Died in Assembly Revenue and Taxation Committee)

AB 1842 (Dahle-R) Tax information: administration

Requires, on or before 1/1/16, the Franchise Tax Board, the Board of Equalization, and the Employment Development Department to collaborate and focus the agencies' current and future information technology efforts to conduct a feasibility study on the development of a single Internet Web site portal that virtually consolidates the agencies to enable online, self-service access to the agencies. Requires these agencies, upon a joint determination by the agencies that a need exists to improve cost-effective services to taxpayers and an appropriation by the Legislature, to consolidate forms, applications, and other documents to reduce or eliminate the number of multiple submissions of the same information by taxpayers.
(Died in Assembly Revenue and Taxation Committee)

AB 2009 (Weber-D) Board of Equalization: managed audit program

Authorizes a voluntary managed audit program for the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law. Provides that a taxpayer's account is eligible for the managed audit program only if the taxpayer meets specified criteria.
Chapter 105, Statutes of 2014

AB 2048 (Dahle-R) Fire prevention fees: state responsibility areas

Amends the statutes governing the fire prevention fee by, among other things, clarifying who should pay the fee, exempting an owner of habitable structures from paying the fee if the structure was destroyed by natural disaster, and reducing the penalty for untimely fee payments.
Chapter 895, Statutes of 2014

AB 2262 (Frazier-D) Private railroad car tax

Changes the method of calculating the property tax on private railroad cars by switching from calendar days to miles traveled, and modifies the depreciation schedule.
(Died in Senate Appropriations Committee)

AB 2290 (John A. Pérez-D) California Infrastructure and Economic Development Bank

Authorizes the California Infrastructure and Economic Development Bank to serve as the primary state agency for applying to any federal infrastructure bank or financing authority.
(Died on Senate Third Reading File)

AB 2330* (Mullin-D) Income taxes: credits: research activities

Conforms California tax law with respect to the research and development credit, for taxable years beginning on or after 1/1/15 to 1/1/22, to the federal alternative simplified credit, and repeals the alternative incremental credit, and conforms to recent federal changes related to acquisitions, dispositions, and aggregations.
(Died in Assembly Appropriations Committee)

AJR 25 (Gorell-R) Internal Revenue Service

Urges the President of the United States and the Internal Revenue Service (IRS) to comply with all requests related to congressional inquiries related to the IRS misconduct in a full and transparent manner, and ensures that all government employees are made available for questions relating to the application of tax exempt status for religious organizations. Urges the appointment of an independent counsel to investigate the actions of the IRS.
(Died in Assembly Revenue and Taxation Committee)

Index (in Measure Order)

Go to Top
Note: * Denotes Urgency or Tax Levy Legislation.

Measure and Reference	Author	Measure Title
SB 19* - Sales and Use Tax	Knight-R	Sales and use taxes: exemptions
SB 30* - Income/Corporate Tax	Calderon-D	Taxation: mortgage debt forgiveness
SB 32 - Income/Corporate Tax	Price-D	Business investment: tax credits
SB 221* - Income/Corporate Tax	Pavley-D	Sales and use taxes: vehicle license fee: exclusion
SB 221* - Sales and Use Tax	Pavley-D	Sales and use taxes: vehicle license fee: vehicles
SB 235* - Income/Corporate Tax	Wyland-R	Income taxes: reduction
SB 235* - Sales and Use Tax	Wyland-R	Sales and use taxes: reduction
SB 241 - Sales and Use Tax	Evans-D	Oil Severance Tax Law
SB 323* - Income/Corporate Tax	Lara-D	Taxes: exemptions: prohibited discrimination
SB 339* - Personal Income Tax	Cannella-R	Taxation: cancellation of indebtedness: mortgage
SB 355* - Income/Corporate Tax	Beall-D	Income taxes: credit: conservation
SB 370* - Income/Corporate Tax	Lieu-D	Income tax: credits: qualified commercial production
SB 376* - Income/Corporate Tax	Correa-D	Sales and use taxes: manufacturing: research and development
SB 412* - Sales and Use Tax	Knight-R	Sales and use taxes: exemption: aerospace products
SB 413* - Personal Income Tax	Knight-R	Personal income taxes: credit: STEM teachers
SB 414* - Income/Corporate Tax	Knight-R	Income taxes: credits: qualified employees
SB 439 - Personal Income Tax	Evans-D	Personal income taxes: cancellation of indebtedness
SB 560* - Sales and Use Tax	Anderson-R	Disaster relief: sales and use tax: exemption
SB 622 - Sales and Use Tax	Monning-D	Taxation: sweetened beverage tax
SB 641* - Income/Corporate Tax	Anderson-R	Corporation taxes: minimum franchise tax: exemptions
SB 663* - Income/Corporate Tax	Lara-D	Local government: revenues from property tax override rates
SB 688* - Sales and Use Tax	Galgiani-D	Sales and use taxes: exemptions: animals
SB 693* - Personal Income Tax	Correa-D	Personal income tax: credits: qualified teachers
SB 718* - Income/Corporate Tax	Yee-D	Capital investment incentive programs: tax credit
SB 732* - Sales and Use Tax	Berryhill-R	Sales and use taxes: exclusion: trade-in passenger vehicle
SB 761* - Personal Income Tax	DeSaulnier-D	Voluntary contributions: school supplies
SB 768* - Sales and Use Tax	De León-D	Cigarette/tobacco products taxes: California Tobacco Tax Act
SB 782 - Personal Income Tax	DeSaulnier-D	Voluntary contributions: sexual violence victim services
SB 797* - Income/Corporate Tax	Anderson-R	Income taxation: net operating losses
SB 798* - Income/Corporate Tax	De León-D	Income taxes: credits: contributions to education funds
SB 798* - Personal Income Tax	De León-D	Income taxes: credits: contributions to education funds
SB 810* - Income/Corporate Tax	Price-D	Tax credit certificates for exporters and importers
SB 854 - Miscellaneous	Senate Budget And Fiscal Review Committee	State and local government
SB 871* - Miscellaneous	Senate Budget And Fiscal Review Committee	Property taxes: active solar energy systems
SB 987 - Personal Income Tax	Monning-D	Voluntary contributions: California Sea Otter Fund
SB 997 - Personal Income Tax	Morrell-R	Voluntary contributions: California Fund for Senior Citizens
SB 998* - Sales and Use Tax	Knight-R	Taxes: exemption and credits: new aerospace projects
SB 1003* - Personal Income Tax	Evans-D	Personal Income Tax Law: student loan forgiveness
SB 1017* - Sales and Use Tax	Evans-D	Education finance: oil and gas severance tax
SB 1021 - Sales and Use Tax	Wolk-D	School districts: parcel taxes
SB 1035* - Personal Income Tax	Huff-R	Personal income taxes: health savings accounts
SB 1113 - Personal Income Tax	Knight-R	Property taxation: disabled veterans' exemption: refunds
SB 1131 - Income/Corporate Tax	Walters-R	Income taxes: withholding: limited liability company
SB 1152* - Income/Corporate Tax	Anderson-R	Property taxation: exemptions: veterans' organizations
SB 1156* - Income/Corporate Tax	Steinberg-D	California Carbon Tax Law of 2014
SB 1189* - Personal Income Tax	Liu-D	Personal income tax: credit: earned income
SB 1207 - Personal Income Tax	Wolk-D	California Voluntary Contribution Program
SB 1211 - Miscellaneous	Padilla-D	Emergency services: Next Generation 911
SB 1214 - Miscellaneous	Anderson-R	Property tax postponement: State Controller
SB 1216* - Personal Income Tax	Morrell-R	Taxation: homeowners' exemption and renters' credit
SB 1271* - Personal Income Tax	Evans-D	Personal Income Tax Law: student loan forgiveness
SB 1290* - Sales and Use Tax	Fuller-R	Sales and use taxes: exemption: education-related products
SB 1327 - Income/Corporate Tax	Knight-R	Tax administration: refunds: property tax: state assesses
SB 1335 - Income/Corporate Tax	Leno-D	Income and corporation taxes: credits: information
SB 1335 - Personal Income Tax	Leno-D	Income and corporation taxes: credits: information
SB 1367* - Sales and Use Tax	Anderson-R	Sales and use taxes: public safety first responder vehicles
SB 1372* - Income/Corporate Tax	DeSaulnier-D	Corporation taxes: tax rates: publicly held corporations
SB 1378* - Personal Income Tax	Morrell-R	Personal income tax: credits: charitable contributions
SB 1386* - Personal Income Tax	Walters-R	Income taxes: exclusion: deferral: qualified small business
SB 1463 - Miscellaneous	Senate Governance And Finance Committee	California Health Facilities Financing Authority
SB 1464 - Miscellaneous	Senate Governance And Finance Committee	Property taxation
SCR 12 - Personal Income Tax	Calderon-D	Taxation
SJR 32 - Miscellaneous	Correa-D	Technology: biotechnology industry: corporate taxation
SR 41 - Miscellaneous	Morrell-R	Proposition 13: 36th anniversary
AB 6* - Income/Corporate Tax	Gorell-R	Income tax credits: prewiring for alternative energy sources
AB 33* - Income/Corporate Tax	Perea-D	Income taxes: credit: patent licensing
AB 42* - Personal Income Tax	Perea-D	Taxation: cancellation of indebtedness
AB 43 - Sales and Use Tax	Bocanegra-D	Sales and use taxes: claim for refund
AB 132* - Personal Income Tax	Holden-D	Personal income taxes: retirement plans: early distributions
AB 187* - Miscellaneous	Bonta-D	Taxation: ammunition: mental health/public safety
AB 220* - Sales and Use Tax	Ting-D	Sales and use taxes: exemption: low-emission vehicles
AB 305* - Income/Corporate Tax	V. Manuel Pérez-D	Income taxes: hiring credits: investment credits
AB 458* - Income/Corporate Tax	Wieckowski-D	Income taxes: deductions: punitive damages
AB 479* - Sales and Use Tax	Donnelly-R	Sales and use taxes: exemptions: textbooks
AB 486* - Sales and Use Tax	Mullin-D	Sales and use taxes: exemption: manufacturing research
AB 575* - Sales and Use Tax	V. Manuel Pérez-D	Sales and use tax: retail sale: counterfeit mark
AB 653* - Miscellaneous	V. Manuel Pérez-D	Economic development
AB 673* - Personal Income Tax	Grove-R	Personal income taxes: credits: personal exemption
AB 698 - Sales and Use Tax	Grove-R	Sales and use taxes: successor liability
AB 718* - Sales and Use Tax	Melendez-R	Sales tax: exemption: sales tax holiday: April 15
AB 760* - Sales and Use Tax	Dickinson-D	Taxes: ammunition sales
AB 769* - Sales and Use Tax	Skinner-D	Sales and use taxes exemption: efficient clothes washers
AB 777* - Miscellaneous	Muratsuchi-D	Taxes: exemption: space flight property
AB 798* - Sales and Use Tax	Wagner-R	Sales and use taxes: occasional barterer
AB 799* - Sales and Use Tax	Wagner-R	Sales and use tax: retailer
AB 816* - Sales and Use Tax	Hall-D	Sales and use taxes: exemption: energy efficiency program
AB 825* - Income/Corporate Tax	Medina-D	Income taxes: credits: hiring full-time employees
AB 833 - Miscellaneous	Harkey-R	Tax information: administration
AB 877* - Income/Corporate Tax	Bocanegra-D	Income and corporation taxes: denial of deduction
AB 879 - Income/Corporate Tax	Bocanegra-D	Emerging technology and biotechnology: taxes
AB 881 - Sales and Use Tax	Chesbro-D	Local taxation: County of Sonoma
AB 886* - Income/Corporate Tax	Allen-R	California Transportation Financing Authority
AB 893* - Income/Corporate Tax	Daly-D	Income taxes: deductions: Mello-Roos
AB 901* - Income/Corporate Tax	Wieckowski-D	Income taxes: exclusion: qualified small business stock
AB 919 - Sales and Use Tax	Williams-D	Sales and use taxes: veterans: itinerant vendors: repayment
AB 920 - Personal Income Tax	Ting-D	Property taxation: tax bill information
AB 922* - Personal Income Tax	Patterson-R	Personal income taxes: deductions: disaster relief
AB 927* - Income/Corporate Tax	Muratsuchi-D	Income taxes: credits: hiring
AB 943* - Income/Corporate Tax	Nestande-R	Corporation Tax Law: credits: K-12
AB 943* - Sales and Use Tax	Nestande-R	Corporation Tax Law: credits: K-12 education
AB 990* - Income/Corporate Tax	Conway-R	Income taxes: minimum franchise tax
AB 1018* - Personal Income Tax	Conway-R	Income taxes: deduction: medical expenses
AB 1021 - Sales and Use Tax	Eggman-D	Alternative energy: recycled feedstock
AB 1049 - Income/Corporate Tax	Harkey-R	Board of Equalization: administration: interest
AB 1055* - Sales and Use Tax	Pan-D	Taxation: qualified heavy equipment
AB 1077* - Sales and Use Tax	Muratsuchi-D	Sales and use taxes: vehicle license fee: alternative fuel
AB 1129* - Personal Income Tax	Beth Gaines-R	Income tax: health savings accounts
AB 1143* - Income/Corporate Tax	Skinner-D	Tax administration: limited liability companies
AB 1151 - Miscellaneous	Ting-D	Tax agent registration
AB 1172* - Personal Income Tax	Bocanegra-D	Income taxes: charitable remainder trusts
AB 1203 - Income/Corporate Tax	Gorell-R	Taxation: interest: penalties
AB 1203 - Sales and Use Tax	Gorell-R	Taxation: interest: penalties
AB 1261 - Personal Income Tax	Holden-D	Preschool: privately funded pilot program: tax credits
AB 1304 - Income/Corporate Tax	Waldron-R	Taxation: Franchise Tax Board: notices
AB 1322 - Income/Corporate Tax	Patterson-R	State Controller: property tax postponement
AB 1326* - Sales and Use Tax	Gorell-R	Sales and use taxes: exemptions: unmanned aerial vehicles
AB 1393* - Personal Income Tax	Perea-D	Personal income taxes: income exclusion: mortgage
AB 1399* - Income/Corporate Tax	Medina-D	Income taxation: credits: New Market Tax Credit
AB 1399* - Sales and Use Tax	Medina-D	Income taxation: credits: New Markets Tax Credit
AB 1413 - Income/Corporate Tax	Assembly Revenue And Taxation Committee	Corporation Tax Law: exempt organizations
AB 1475 - Miscellaneous	Assembly Budget Committee	Property taxes: solar energy systems
AB 1486* - Miscellaneous	Assembly Budget Committee	Fireworks: tax on distribution
AB 1510* - Income/Corporate Tax	Nazarian-D	Income taxes credit: seismic retrofits
AB 1529 - Miscellaneous	John A. Pérez-D	Nonprofit corporations: abatement: dissolution: surrender
AB 1560* - Income/Corporate Tax	Quirk-Silva-D	Income taxes: credits: California Competes Tax Credit
AB 1561 - Personal Income Tax	Rodriguez-D	Voluntary contributions: firefighters and peace officers
AB 1564* - Income/Corporate Tax	V. Manuel Pérez-D	Income taxes: research and development credit
AB 1569* - Income/Corporate Tax	Rodriguez-D	Income taxes: credits: apprenticeships
AB 1569* - Personal Income Tax	Rodriguez-D	Income taxes: credits: apprenticeships
AB 1645* - Income/Corporate Tax	Alejo-D	Business entities: minimum franchise tax: exemption
AB 1651* - Personal Income Tax	Donnelly-R	Income taxes: deductions: loss of fair market value
AB 1661 - Income/Corporate Tax	Bonta-D	Healthy Options for Everyone Act of 2014
AB 1661 - Personal Income Tax	Bonta-D	Healthy Options for Everyone Act of 2014
AB 1668* - Miscellaneous	Wieckowski-D	California Educational Facilities Authority
AB 1717* - Sales and Use Tax	Perea-D	State surcharge and fees: local charges collection
AB 1745* - Personal Income Tax	Morrell-R	Personal income tax: credits: charitable contributions
AB 1765 - Personal Income Tax	Jones-Sawyer-D	Voluntary contributions: Habitat for Humanity Fund
AB 1769 - Income/Corporate Tax	Dababneh-D	Limited liability company: fees: exception
AB 1777 - Personal Income Tax	Quirk-Silva-D	Income taxation: timeliness penalty: abatement
AB 1778* - Income/Corporate Tax	Allen-R	Income taxes: annual tax: limited liability company
AB 1780* - Income/Corporate Tax	Donnelly-R	Income taxes: credit: motion pictures
AB 1785 - Miscellaneous	Garcia-D	Cigarette and Tobacco Products Tax Law
AB 1786* - Personal Income Tax	Olsen-R	Personal income taxes: deduction: education expenses
AB 1796 - Personal Income Tax	Linder-R	Personal income tax: refunds: direct deposit
AB 1831* - Personal Income Tax	Conway-R	Personal income tax: deduction: medical insurance
AB 1833 - Personal Income Tax	Garcia-D	Voluntary contributions: California Fund for Senior Citizens
AB 1839* - Income/Corporate Tax	Gatto-D	Income taxes: qualified motion pictures
AB 1842 - Miscellaneous	Dahle-R	Tax information: administration
AB 1889* - Income/Corporate Tax	Hagman-R	Minimum franchise tax: annual tax: small business
AB 1891* - Sales and Use Tax	Donnelly-R	Tax exemption: water desalination
AB 1907 - Sales and Use Tax	Ridley-Thomas-D	Use fuel tax: natural gas: gallon equivalent
AB 1956* - Personal Income Tax	Bonilla-D	Personal income tax: credit: qualified tuition program
AB 1984 - Income/Corporate Tax	Harkey-R	Income taxes: net operating losses: carrybacks: overpayments
AB 1997* - Sales and Use Tax	Gorell-R	Sales and use taxes: exemptions: unmanned aerial vehicle
AB 1999* - Personal Income Tax	Atkins-D	Personal income and corporation taxes: credits
AB 2009 - Miscellaneous	Weber-D	Board of Equalization: managed audit program
AB 2012 - Personal Income Tax	Morrell-R	Voluntary contributions: California Fund for Senior Citizens
AB 2014 - Personal Income Tax	Alejo-D	Filing state income tax return: undocumented workers
AB 2031 - Sales and Use Tax	Dahle-R	Forest resources: timber assessment
AB 2048 - Miscellaneous	Dahle-R	Fire prevention fees: state responsibility areas
AB 2080 - Personal Income Tax	Donnelly-R	Personal income taxes: unemployment insurance: tips
AB 2086 - Income/Corporate Tax	Ian Calderon-D	Business entities: annual tax: minimum franchise tax: fees
AB 2097* - Personal Income Tax	Morrell-R	Taxation: homeowners' exemption and renters' credit
AB 2107 - Personal Income Tax	Gorell-R	Preschool: privately funded pilot program: tax credits
AB 2114 - Sales and Use Tax	Pan-D	Taxation: qualified heavy equipment
AB 2119 - Sales and Use Tax	Stone-D	Local taxes: transactions and use taxes
AB 2164* - Income/Corporate Tax	Patterson-R	Income taxes: credit: education and training
AB 2164* - Personal Income Tax	Patterson-R	Income taxes: credit: education and training
AB 2175 - Personal Income Tax	Daly-D	Renter's Tax Assistance Act
AB 2231* - Personal Income Tax	Gordon-D	Property tax postponement: seniors and disabled persons
AB 2244* - Income/Corporate Tax	Chau-D	Corporation taxes: minimum franchise tax: annual tax
AB 2249 - Personal Income Tax	Bloom-D	Taxpayers' Rights Advocate: return of funds
AB 2257 - Sales and Use Tax	Cooley-D	Property tax: tax-defaulted property
AB 2262 - Miscellaneous	Frazier-D	Private railroad car tax
AB 2290 - Miscellaneous	John A. Pérez-D	California Infrastructure and Economic Development Bank
AB 2323* - Personal Income Tax	Gorell-R	Personal Income Tax Law: Olympic and Paralympic Games
AB 2326* - Personal Income Tax	Dickinson-D	Personal income tax: deductions: pet adoption costs
AB 2329* - Personal Income Tax	Melendez-R	Personal Income Tax Law: exclusion: military veterans
AB 2330* - Miscellaneous	Mullin-D	Income taxes: credits: research activities
AB 2358* - Personal Income Tax	Harkey-R	Taxation: cancellation of indebtedness: mortgage debt
AB 2367* - Personal Income Tax	Donnelly-R	Personal income taxes: credits: health care coverage
AB 2372* - Sales and Use Tax	Ammiano-D	Property taxation: change in ownership
AB 2389* - Income/Corporate Tax	Fox-D	Capital investment incentive programs: tax credit
AB 2421* - Income/Corporate Tax	Nestande-R	Corporation Tax Law: tax credits
AB 2422* - Income/Corporate Tax	Nestande-R	Corporation Tax Law: credits
AB 2426* - Personal Income Tax	Nestande-R	Income taxes: education savings accounts
AB 2427* - Personal Income Tax	Jones-Sawyer-D	Personal income tax: credits: qualified teachers
AB 2428* - Personal Income Tax	Patterson-R	Income taxes: minimum franchise tax: annual tax: deductions
AB 2429 - Sales and Use Tax	Patterson-R	Board of Equalization: administration: interest
AB 2434* - Personal Income Tax	Gomez-D	Income taxes: exclusion
AB 2466* - Income/Corporate Tax	Nestande-R	Franchise tax: exemption: veterans: small business
AB 2495* - Income/Corporate Tax	Melendez-R	Minimum franchise tax: annual tax: exemption
AB 2510 - Personal Income Tax	Wagner-R	Tax administration: refunds: property tax: state assessment
AB 2514* - Personal Income Tax	Pan-D	Income taxes: credits: rural health care professionals
AB 2517* - Income/Corporate Tax	Daly-D	Economic development: taxation: credits: certifications
AB 2519* - Personal Income Tax	Patterson-R	Personal income taxes: credit: education expenses
AB 2537* - Income/Corporate Tax	Grove-R	Income taxes: credits: water-conserving plumbing fixtures
AB 2537* - Personal Income Tax	Grove-R	Income taxes: credits: water-conserving plumbing fixtures
AB 2576* - Personal Income Tax	Harkey-R	Income tax: health savings accounts
AB 2606* - Personal Income Tax	Dababneh-D	Income taxes: credit: long-term care
AB 2654 - Personal Income Tax	Quirk-Silva-D	Personal income tax return: postsecondary education
AB 2681* - Sales and Use Tax	Dababneh-D	Sales and use tax: retail sale
AB 2691* - Sales and Use Tax	Harkey-R	Sales and use tax: wireless: bundled transactions
AB 2700* - Income/Corporate Tax	Nazarian-D	Income taxes: credits: motion pictures
AB 2734 - Income/Corporate Tax	Assembly Insurance Committee	Taxes: insurance: omnibus
AB 2754 - Income/Corporate Tax	Assembly Revenue And Taxation Committee	Income taxes: credits: electronic filing
AB 2754 - Personal Income Tax	Assembly Revenue And Taxation Committee	Income taxes: credits: electronic filing
AB 2756 - Sales and Use Tax	Assembly Revenue And Taxation Committee	Tax administration: property taxes and diesel fuel taxes
AB 2758 - Sales and Use Tax	Assembly Revenue And Taxation Committee	Sales and use taxes: administration: qualified use tax
AJR 17 - Sales and Use Tax	Patterson-R	Federal tax
AJR 25 - Miscellaneous	Gorell-R	Internal Revenue Service