2009-10 State Budget and Trailer Bills
2008-09 State Budget Trailer Bills
Other State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
2009-10 State Budget and Trailer Bills
SB 63 (Strickland-R) Waste management
Creates a new Department of Resources, Recycling and Recovery, and reorganizes the recycling and waste functions from the California Integrated Waste Management Board and Department of Conservation into the new department.
Chapter 21, Statutes of 2009
SB 65* (Senate Budget And Fiscal Review Committee) State finances
Increases from 2% to 3%, until 6/30/13, the amount which may be appropriated for fees, costs, and other similar expenses incurred in connection with a credit enhancement of liquidity agreement linked to a bond sale. Defers $250 million in payments to the University of California System from February to no earlier than April 20th, but no later than 5/31/10. Defers $250 million in payments to the California State University System from February to no earlier than April 20th, but no later than 5/31/10. Defers $150 million in payments to the California State University System from March to no earlier than May 1st, but no later than 5/31/10. Defers $100 million in payments to the California Community College System from March 2009 to May 2010. Modifies the deferral of Highway User Tax Account payments so that July and August 2009 payments shall be made in September 2009. Additionally, payments for November 2009 through March 2010 shall be paid on, or within two working days of, 4/28/10. Delays state SSI/SSP payment to the federal government in February and March 2010 to no earlier than April 20th, but no later than 5/31/10.
Chapter 633, Statutes of 2009
SB 66* (Price-D) Small Business Expansion Fund
Repeals provisions in the Corporations Code that were approved in the 2009-10 General Government trailer bill, AB 12XXXX (Evans-D), Chapter 12, Statutes of 2009-10, Fourth Extraordinary Session, that restrict the Small Business Loan Guarantee Program (SBLGP) at the Business, Transportation and Housing Agency from making any future loan guarantees. Repeals provisions that revert all funds from the SBLGP that are not needed to guarantee existing loans to the General Fund. Requires that $8.3 million be transferred by the Department of Finance to the General Fund from the Small Business Expansion Fund and/or Trust Fund in fiscal year 2009-10. This reversion is equal to the amount transferred in the 2009-10 Budget Act. Makes the bill inoperative and allows the SBLGP to continue providing loan guarantees upon availability of funds once the transfer of $8.3 million to the General Fund is complete.
Chapter 637, Statutes of 2009
SB 67* (Senate Budget And Fiscal Review Committee) Property tax revenues: Proposition 1A receivables
Makes clean-up revisions to the Proposition 1A (2004) suspension and securitizing provisions of the July 2009-10 Budget Act enacted through AB 15XXXX (Gaines-R), Chapter 14, Statutes of 2009-10, Fourth Extraordinary Session.
Chapter 634, Statutes of 2009
SB 68* (Senate Budget And Fiscal Review Committee) Redevelopment: Budget trailer bill
Modifies the provisions enacted by AB 26XXXX (Assembly Budget Committee), Chapter 21, Statutes of 2009, which shifted $1.7 billion in redevelopment revenues to the Supplemental Educational Revenue Augmentation Fund in 2009-10, thereby benefiting the State General Fund. The modifications provide additional flexibility to redevelopment agencies in making the required transfer and specify the use of more recent redevelopment agency data in the calculation of the revenue shift.
Chapter 652, Statutes of 2009
SB 69* (Senate Budget And Fiscal Review Committee) In-home supportive services
Requires the Department of Social Services to convene a stakeholder group process and delays implementation of various provisions that were intended to take effect 11/1/09 pursuant to AB 4 X4 (Evans), Chapter 4, Statutes of 2009-10, Fourth Extraordinary Session, and AB 19 X4 (Evans), Chapter 17, Statutes of 2009-10, Fourth Extraordinary Session, until 60 days after the completion of the stakeholder group process.
(On Senate Unfinished Business File)
SB 72 (Senate Budget And Fiscal Review Committee) State employees: 2009 Budget trailer bill
Clarifies that the payday deferral enacted through AB 12XXXX (Evans-D), Chapter 12, Statutes of 2009-10, Fourth Extraordinary Session, applies to only June 30th paychecks. (Current law directs the State Controller to issue date all June 30th paychecks to July 1, thus allocating those costs into the following fiscal year.) Makes technical clarifying amendments to the provision authorizing the Public Employees' Retirement System to use reserves generated by one or more self-funded benefit plans to reduce premiums charged.
Chapter 340, Statutes of 2009
SB 75 (Senate Budget And Fiscal Review Committee) Judiciary: 2009-10 Budget trailer bill
Clarifies SB 13XXXX (Ducheny-D), the major 2009-10 Judiciary Budget trailer bill by ensuring the intent of the court closure legislation, that a furlough not impact an employee's service credit or benefit for retirement purposes, be effectuated. Makes technical changes concerning court fees and the use of electronic recording in the courts.
Chapter 342, Statutes of 2009
SB 116* (Calderon-D) State warrants
Makes changes intended to improve the state's ability to sell registered reimbursement warrants, also known as revenue anticipation warrants or registered warrants, the next time the state's fiscal situation requires the next warrant sale.
Chapter 23, Statutes of 2009
SB 10XX (Oropeza-D) Vehicle license fees: rental car companies
Permits rental car companies to separately charge customers a part of the increased vehicle licensee fee.
Chapter 8, Statutes of 2009-10, Second Extraordinary Session
SB 1XXX* (Ducheny-D) State Budget Act of 2009-10
Enacts the 2009-10 State Budget Act. Provides for $93.2 billion in expenditures which was a decrease of $960 million below the 2008-09 Budget. The Governor vetoed $1 billion.
Chapter 1, Statutes of 2009-10, Third Extraordinary Session -- Item Veto
SB 4XXX* (Ducheny-D) 2009-10 Education Budget trailer bill
Implements the funding reductions to the 2009-10 State Budget for K-14 programs.
Chapter 12, Statutes of 2009-10, Third Extraordinary Session
SB 6XXX* (Ducheny-D) 2009-10 Human Services Budget trailer bill
Contains the necessary statutory changes for the Department of Developmental Services and the Department of Social Services to implement the Budget Act of 2009.
Chapter 13, Statutes of 2009-10, Third Extraordinary Session
SB 7XXX* (Ducheny-D) 2009-10 Transportation Budget trailer bill
Provides the necessary statutory changes to implement the 2009 Budget Act in the area of transportation/General Fund relief from transit revenues, transportation-related tribal gaming revenues, and payment of transportation-related general obligation bonds.
Chapter 14, Statutes of 2009-10, Third Extraordinary Session
SB 8XXX* (Ducheny-D) 2009-10 General Government Budget trailer bill
Provides the necessary provisions to implement the 2009-10 Budget Act.
Chapter 4, Statutes of 2009-10, Third Extraordinary Session
SB 13XXX* (Alquist-D) Domestic violence shelters
Restores to $16.3 million for domestic violence shelters which were item-vetoed out of the 2009-10 Budget. Requires the Department of Finance to transfer $16.3 million from the Alternative and Renewal Fuel and Vehicle Technology Fund to the General Fund as a loan for the purpose of appropriating those funds to the California Emergency Management Agency for these shelters.
Chapter 29, Statutes of 2009-10, Third Extraordinary Session
SB 15XXX* (Calderon-D) 2009-10 Taxation Budget trailer bill
Enacts the fiscal stimulus revenue provisions of the 2009-10 Special Session Budget Agreement by providing a tax incentive to small businesses to hire full-time employees, allowing most multi-state businesses to apportion income to California using only their percentage of sales in California as an alternative to using the current apportionment methodology and establishes a motion picture production tax credit.
Chapter 17, Statutes of 2009-10, Third Extraordinary Session
SB 18XXX (Ducheny-D) Corrections Budget trailer bill
Revises the law relative to good time credits. Makes improvements to local probation supervision practices and capabilities. Requires each county's community corrections programs to be developed and implemented by the probation department, as advised by a local Community Corrections Partnership. Requires the Secretary of the Department of Corrections and Rehabilitation to establish a parole reentry accountability program for parolees who have been sentenced to a determinate term of imprisonment. Requires the Judicial Council, in collaboration with the department, to design and perform an evaluation of the program to assess its effectiveness in reducing recidivism among parolees and reducing parole revocations.
Chapter 28, Statutes of 2009-10, Third Extraordinary Session
A similar bill is AB 14XXX (Arambula-D) which died on the Assembly Unfinished Business File. The bill, at one time, had the California Sentencing Commission in it which was deleted when it became controversial.
SB 20XXX* (Maldonado-R) 2009-10 State Controller's Budget
Reduces by $1 million from the State Controller's Budget and includes budget language specifying that no funds are to be provided for modular furniture.
Chapter 3, Statutes of 2009-10, Third Extraordinary Session -- Item Veto
The Governor vetoed another $4.7 million from the State Controller's budget.
SB 13XXXX* (Ducheny-D) 2009-10 Courts/Corrections Budget trailer bill
Makes necessary statutory changes in the areas of the judiciary and corrections in order to implement the 2009-10 State Budget.
Chapter 22, Statutes of 2009-10, Fourth Extraordinary Session
SB 16XXXX* (Ducheny-D) State finances
Makes necessary statutory changes to defer certain payments and manage cash obligations for 2009-10.
Chapter 23, Statutes of 2009-10, Fourth Extraordinary Session
AB 187* (Assembly Budget Committee) Student financial aid
Provides for the 2009-10 operations of the Student Aid Commission and implements an alternative delivery system pilot program for Cal Grants. Appropriates $4.3 million from the General Fund in augmentation of the 2009-10 Budget.
Chapter 644, Statutes of 2009
AB 189* (Assembly Budget Committee) Bonds: letters of credit
Increases from 2% to 3%, until 6/30/13, the amount which may be appropriated for fees, costs, and other similar expenses incurred in connection with a credit enhancement or liquidity agreement linked to a bond sale. Without this provision, the State Treasurer may be unable to extend existing debt to manage the current cash situation.
Chapter 646, Statutes of 2009
SB 65 (Senate Budget and Fiscal Review Committee), Chapter 633, Statutes of 2009, contained the same provision, among others.
AB 13XXX* (Evans-D) 2009-10 Cash Management Budget trailer bill
Makes the statutory changes to implement the 2009-10 Budget Act in the area of cash management.
Chapter 9, Statutes of 2009-10, Third Extraordinary Session
AB 17XXX* (Evans-D) California Children and Families Act
Contains necessary statutory initiative changes to the California Children and Families Act of 1998 (Proposition 10), subject to approval by the voters at a statewide election, to make appropriations for the Department of Social Services and the Department of Developmental Services in the Budget Act of 2009.
Chapter 11, Statutes of 2009-10, Third Extraordinary Session
The voters rejected the bill at the 5/19/09 special election making the bill inoperative.
AB 1XXXX* (Evans-D) 2009-10 Budget Act: revisions
Makes various adjustments in the 2009-10 Budget Act to achieve $12.3 billion savings through expenditure reduction, cuts, fiscal shifts, borrowing, and other program savings.
Chapter 1, Statutes of 2009-10, Fourth Extraordinary Session
AB 2XXXX* (Evans-D) 2009-10 Education Budget trailer bill
Makes various changes related to K-12 and higher education which are necessary to enact changes to the 2009-10 Budget Act.
Chapter 2, Statutes of 2009-10, Fourth Extraordinary Session
AB 3XXXX* (Evans-D) 2009-10 Education Budget trailer bill
Reverts Proposition 98 education funding from 2008-09 and reallocates funds in 2009-10. Certifies Proposition 98 expenditure and revenue assumptions for 2008-09 and prior years. Clarifies repayment of $11 billion in Proposition 98 maintenance factor obligations.
Chapter 3, Statutes of 2009-10, Fourth Extraordinary Session
AB 4XXXX* (Evans-D) 2009-10 Human Services Budget trailer bill
Makes various changes related to human services which are necessary to enact the changes to the 2009-10 Budget Act.
Chapter 4, Statutes of 2009-10, Fourth Extraordinary Session
AB 5XXXX* (Evans-D) 2009-10 Health Budget trailer bill
Makes various statutory changes related to health care, public health, and mental health which are necessary to enact the 2009-10 Budget Act.
Chapter 5, Statutes of 2009-10, Fourth Extraordinary Session
AB 6XXXX* (Evans-D) Medi-Cal
Directs the state to submit an application to the federal government for a waiver or demonstration project to modify Medi-Cal and maximize receipt of federal funds.
Chapter 6, Statutes of 2009-10, Fourth Extraordinary Session
AB 7XXXX (Evans-D) Public assistance programs
Provides authority to the Department of Health Care Services and the Department of Social Services to develop a plan for statewide eligibility and enrollment process for certain health and human service programs.
Chapter 7, Statutes of 2009-10, Fourth Extraordinary Session
AB 8XXXX (Evans-D) CalWORKS/Health
Makes various changes in the CalWORKS (California Work Opportunity and Responsibility to Kids) program and eliminates certain statutory cost-of-living adjustments in health and human services programs.
Chapter 8, Statutes of 2009-10, Fourth Extraordinary Session
AB 9XXXX* (Evans-D) Developmental Disabilities Budget trailer bill
Makes the necessary statutory changes in the area of developmental disability services in order to enact modifications to the 2009-10 Budget Act.
Chapter 9, Statutes of 2009-10, Fourth Extraordinary Session
AB 10XXXX* (Assembly Budget Committee) 2009-10 Transportation Budget trailer bill
Makes the necessary changes in the area of transportation in order to amend the 2009-10 Budget Act.
Chapter 10, Statutes of 2009-10, Fourth Extraordinary Session
AB 11XXXX* (Evans-D) 2009-10 Public Resources Budget trailer bill
Makes the necessary statutory changes in the area of public resources in order to amend the 2009-10 Budget Act.
Chapter 11, Statutes of 2009-10, Fourth Extraordinary Session
AB 12XXXX* (Evans-D) 2009-10 General Government Budget trailer bill
Makes the necessary statutory changes in the area of general government and state administration in order to enact modifications to the 2009-10 Budget Act.
Chapter 12, Statutes of 2009-10, Fourth Extraordinary Session
AB 14XXXX* (Evans-D) Property tax revenue allocations
Suspends Proposition 1A in order to borrow funds from local property taxes to finance the 2009-10 Budget Act.
Chapter 13, Statutes of 2009-10, Fourth Extraordinary Session
AB 15XXXX* (Gaines-R) Property tax revenues: payback
Implements the suspension of Proposition 1A. Provides for a state-financed securitization of suspension for local governments.
Chapter 14, Statutes of 2009-10, Fourth Extraordinary Session
AB 17XXXX (Assembly Budget Committee) 2009-10 Taxation Budget trailer bill
Increases income tax withholding and modifies tax payment schedules.
Chapter 15, Statutes of 2009-10, Fourth Extraordinary Session
AB 18XXXX (Assembly Budget Committee) 2009-10 Tax Enforcement Budget trailer bill
Makes the statutory changes in the area of tax administration in order to amend the 2009 Budget Act.
Chapter 16, Statutes of 2009-10, Fourth Extraordinary Session
AB 19XXXX (Evans-D) In-home supportive services: fraud
Makes various statutory changes related to fraud prevention in the In-Home Supportive Services program.
Chapter 17, Statutes of 2009-10, Fourth Extraordinary Session
AB 20XXXX (Audra Strickland-R) Consolidation/elimination of boards
Consolidates, reorganizes, and eliminates several regulatory boards under the Department of Consumer Affairs.
Chapter 18, Statutes of 2009-10, Fourth Extraordinary Session
AB 21XXXX* (Evans-D) Procurement reform
Makes changes in the state law relating to state procurement of goods and services.
Chapter 19, Statutes of 2009-10, Fourth Extraordinary Session
AB 22XXXX* (Evans-D) Asset management
Makes changes to the law relating to the management of state property, including sale-leaseback of certain office buildings, and the sale of the Orange County Fairgrounds.
Chapter 20, Statutes of 2009-10, Fourth Extraordinary Session
AB 25XXXX* (Evans-D) Surplus state funds
Makes various changes to the law related to investment of state funds, as proposed by the State Treasurer.
Chapter 24, Statutes of 2009-10, Fourth Extraordinary Session
AB 26XXXX (Evans-D) Community redevelopment
Shifts local redevelopment revenues to the state General Fund.
Chapter 21, Statutes of 2009-10, Fourth Extraordinary Session
ACA 1XXX (Niello-R) State finance
Enacts the "Budget Stabilization Act," creating a reserve fund (colloquially referred to as a "rainy day fund") to be used in economic downturns. Annually 3% of General Fund revenue would be deposited in this fund. Deposits unanticipated increases in revenues into this reserve fund, and defines the process for calculation how unanticipated revenue would be determined. Provides a mechanism to fund the education obligations that would ensue if the constitutional amendment contained in ACA 2XXX (Bass-D) was adopted by voters.
Resolution Chapter 1, Statutes of 2009-10, Third Extraordinary Session
Voters rejected this amendment at the 5/19/09 special election making the amendment inoperative.
ACA 2XXX (Bass-D) Education finance
Authorizes supplemental education payments of $9.3 billion to school districts and community colleges over several years, beginning in 2011-12.
Resolution Chapter 2, Statutes of 2009-10, Third Extraordinary Session
Voters rejected this amendment at the 5/19/09 special election making the amendment inoperative.
2008-09 State Budget Trailer Bills
SB 90* (Ducheny-D) Budget Acts of 2007 and 2008: Corrections
Appropriates $645 million (General Fund) to the Department of Corrections and Rehabilitation to augment the Budget Acts of 2007 and 2008 to cover deficiencies for those years.
Chapter 22, Statutes of 2009
SB 3X (Ducheny-D) 2008-09 Budget Act: revisions
Allows the Director of the Department of Finance to allocate necessary reductions in employer compensation from General Fund items and makes other reductions in various agencies.
Vetoed
SB 4X (Ducheny-D) Environmental quality: surplus state property
Provides a statutory exemption from the California Environmental Quality Act (CEQA) for disposition of state surplus lands and clarifies timing of CEQA compliance by state agencies.
Vetoed
SB 5X (Ducheny-D) 2008-09 Human Services Budget trailer bill
Makes the necessary changes to amend appropriations for the Department of Developmental Services and the Department of Social Services contained in the Budget Act of 2008.
Vetoed
SB 6X (Ducheny-D) Sales tax: transportation purposes
Allows a county or city to impose an additional .25% local sales and use tax for transportation purpose subject to all applicable constitutional voter-approved requirements.
Vetoed
SB 7X (Ducheny-D) 2008-09 General Government Budget trailer bill
Eliminates the existing continuous appropriation to the State Controller to make open-space subvention payments to cities and counties. Eliminates funding provided to county sheriffs of small and rural counties. Redirects vehicle license fee revenue currently allocated to offset Department of Motor Vehicles administrative costs. Includes a $12 increase in the annual vehicle registration fee. Adds additional special funds to those available for General Fund cash flow borrowing.
Vetoed
SB 11X (Ducheny-D) Motor vehicle fuel fees
Enacts new motor vehicle fuel fees in order to finance state and local transportation funds.
Vetoed
SB 3XX (Florez-D) Air pollution: grants: farm equipment
Expands eligibility for payment of subsidies under the Carl Moyer Memorial Air Quality Standards program for agriculture diesel equipment.
Chapter 1, Statutes of 2009-10, Second Extraordinary Session
SB 4XX (Cogdill-R) Public contract: design-build: public private partnerships
Allows (1) design-build contracting for up to five state office facilities, prison facilities, or court facilities, (2) design-build contracting for up to 15 transportation projects (five local projects; 10 state projects), (3) design-build contracting for up to 10 redevelopment public works projects, and (4) an unlimited number of public-private partnerships for transportation projects, deleting the existing statutory limits.
Chapter 2, Statutes of 2009-10, Second Extraordinary Session
SB 7XX (Corbett-D) Residential mortgage loans: foreclosure
Enacts the California Foreclosure Prevention Act by providing a 90-day foreclosure delay on owner-occupied homes where the first loan was recorded between 1/1/03 and 1/1/08, unless the loan is serviced by a financial institution that has a comprehensive loan modification program, as specified. Sunsets on 1/1/11.
Chapter 4, Statutes of 2009-10, Second Extraordinary Session
SB 9XX (Padilla-D) Prevailing wage enforcement: public works
Provides for an alternative method of funding the monitoring and enforcement of prevailing wage requirements, and provides for an exemption of prevailing wage requirements in the circumstances where a charter city is performing specified subsequent work on a water, sewer or storm drain system or similar system previously extended into a disadvantaged community in an unincorporated area.
Chapter 7, Statutes of 2009-10, Second Extraordinary Session
SB 11XX (Steinberg-D) Judges: employment benefits
Responds to the Sturgeon v. County of Los Angeles (2008) 167 Cal.App.4th 630 court case by authorizing counties and courts to continue providing existing local benefits to trial court judges.
Chapter 9, Statutes of 2009-10, Second Extraordinary Session
SB 12XX (Steinberg-D) Court facilities financing
Allows for the continuous appropriation of funds in the Immediate and Critical Needs Account of the State Court Facilities Construction Fund for the purposes of acquiring real property and completing preliminary plans for court facilities construction.
Chapter 10, Statutes of 2009-10, Second Extraordinary Session
SB 15XX* (Ashburn-R) Income tax credit: principal residence
Allows taxpayers purchasing a new or previously unoccupied home between 3/1/09 and 3/1/10, a tax credit in the amount of the lesser of 5% of the purchase price or $10,000, spread over the three tax years following the taxable year in which the home was purchased. A taxpayer may only receive one tax credit under this section, and the home must be purchased to be the principal residence for the taxpayer, and eligible for the homeowners' exemption from property tax. Allocates up to $100 million in tax credits to be allocated on a first-come, first-served basis by the Franchise Tax Board (FTB), and provides procedures for FTB to ensure that efficient credit allocation and regulatory authority to implement the bill. Sunsets on 12/1/13.
Chapter 11, Statutes of 2009-10, Second Extraordinary Session
SB 16XX (Ashburn-R) Horse racing: license fees: fairs
Shifts the horse racing industry's obligation to fund the network of California (state and county) Fairs from license fees imposed on horse racing wagers to the General Fund. Provides various measures of economic stimulus for the horse racing industry.
Chapter 12, Statutes of 2009-10, Second Extraordinary Session
SB 2XXX* (Ducheny-D) 2008-09 Budget: revisions
Makes necessary changes to make mid-year revisions to the 2008-09 Budget Act.
Chapter 2, Statutes of 2009-10, Third Extraordinary Session -- Item Veto
SB 4XXX* (Ducheny-D) 2008-09 Education Budget trailer bill
Implements funding reductions to the 2008 Budget for K-14 programs, including child development and community colleges.
Chapter 12, Statutes of 2009-10, Third Extraordinary Session
SB 6XXX* (Ducheny-D) 2008-09 Human Services Budget trailer bill
Contains necessary statutory changes to amend appropriations for the Department of Developmental Services and the Department of Social Services contained in the Budget Act of 2008.
Chapter 13, Statutes of 2009-10, Third Extraordinary Session
SB 7XXX* (Ducheny-D) 2008-09 Transportation Budget trailer bill
Provides the necessary statutory changes to implement adjustments to the 2008 Budget Act in the area of transportation/General Fund relief from transit revenues, transportation-related tribal gaming revenues, and payment of transportation-related general obligation bonds.
Chapter 14, Statutes of 2009-10, Third Extraordinary Session
SB 8XXX* (Ducheny-D) 2008-09 General Government Budget trailer bill
Provides the necessary statutory changes in the area of general government in order to make mid-year revisions to the Budget Act of 2008.
Chapter 4, Statutes of 2009-10, Third Extraordinary Session
SB 10XXX* (Ducheny-D) 2008-09 Mental Health Budget trailer bill
Contains necessary statutory initiative changes to the Proposition 63 Mental Health Services Act, subject to approval by the voters in 2004 to make appropriations for the Department of Mental Health in the 2009 Budget Act.
Chapter 15, Statutes of 2009-10, Third Extraordinary Session
SB 14XXX* (Ducheny-D) Prison construction
Makes changes to implement AB 900 (Solorio-D), 2007-08 Session, relative to the use of lease-revenue bonds for construction of additional prisons and jail beds.
Chapter 16, Statutes of 2009-10, Third Extraordinary Session
SB 19XXX* (Ducheny-D) Elections
Calls for a special statewide election to be held on 5/19/09 to place the following budget trailer legislation on the ballot: the Budget Stabilization Act, Supplemental Education Payment, children's services funding, mental health funding, the Lottery Modernization Act, and elected officials' pay raise preclusion during deficits.
Chapter 7, Statutes of 2009-10, Third Extraordinary Session
SB 24XXX* (Alquist-D) Medi-Cal: continuous eligibility: semiannual status reports
Temporarily reinstates the 12-month continuous Medi-Cal eligibility for children in order for the state to qualify for nearly $10 billion in federal stimulus funds via a temporary increase in the Federal Medical Assistance Percentage.
Chapter 24, Statutes of 2009-10, Third Extraordinary Session
SB 27XXX* (Negrete McLeod-D) Safe drinking water: federal funding
Expands authorized uses for clean drinking water and wastewater from the federal government pursuant to the American Recovery and Reinvestment Act of 2009.
Chapter 25, Statutes of 2009-10, Third Extraordinary Session
AB 2X* (Evans-D) 2008-09 Taxation Budget trailer bill
Enacts an exemption for the state share of the sales tax on the sale of gasoline. Repeals the gasoline and diesel excise taxes. Increases the state sales tax by 1/2-cent. Imposes an oil severance tax. Enacts a 2.5% personal income tax surcharge, except for the child and dependent care tax credit.
Vetoed
AB 3X (Evans-D) 2008-09 Budget trailer bill: hospital planning process
Makes changes related to hospital construction seismic safety project plan review process submittals that are necessary to implement the 2008 Budget Act.
Vetoed
AB 4X (Evans-D) 2008-09 Education Budget trailer bill
Implements funding reductions to the 2008-09 Budget for K-12 programs including child care and community colleges, and makes related statutory changes.
Vetoed
AB 5X (Evans-D) Transportation projects
Provides a California Environmental Quality Act exemption for certain transportation projects if specified conditions are met.
Vetoed
AB 6X (Evans-D) 2008-09 Transportation Budget trailer bill
Provides the necessary statutory changes in the area of transportation in order to implement revisions to the 2008-09 Budget Act.
Vetoed
AB 7X* (Evans-D) 2008-09 Infrastructure Bonds Budget trailer bill
Provides the necessary statutory changes in the area of infrastructure bonds in order to enact revisions to the 2008-09 Budget Act.
Vetoed
AB 8X (Evans-D) 2008-09 Public Safety Budget trailer bill
Increases the property crime threshold. Allows for enhanced inmate credits. Provides for parole system changes for non-serious and non-violent offenders and requires the use of alternative sanctions for certain parole violations.
Vetoed
AB 10X* (Evans-D) Prison facilities: construction
Makes various changes to AB 900 (Solorio-D), 2007-08 Session, which allowed $7.4 billion in lease-revenue bonds for the building of additional prison and jail beds.
Vetoed
AB 12X (Evans-D) Taxation: withholding: 2009-10 Budget
Requires businesses and government entities to withhold 3% of payments for goods or services made to independent contractors.
Vetoed
AB 5XX (Gaines-R) Employment: alternative workweek schedules
Provides flexibility for employers and employees on work schedule requirements.
Chapter 3, Statutes of 2009-10, Second Extraordinary Session
AB 7XX (Lieu-D) California Foreclosure Prevention Act
Enacts the California Foreclosure Prevention Act by providing a 90-day foreclosure delay on owner-occupied homes where the first loan was recorded between 1/1/03 and 1/1/08, unless the loan is serviced by a financial institution that has a comprehensive loan modification program, as specified. Sunsets on 1/1/11.
Chapter 5, Statutes of 2009-10, Second Extraordinary Session
AB 8XX (Nestande-R) California Environmental Quality Act: exemptions
Enacts a series of amendments to current law to relax heavy duty construction equipment standards, expedite permitting of transportation construction projects, and exempt similar construction projects for environmental review under the California Environmental Quality Act.
Chapter 6, Statutes of 2009-10, Second Extraordinary Session
AB 3XXX* (Evans-D) 2008 and 2009 Budget trailer bills
Increases the sales tax by 1% for a period of two years. Increases the rate of the vehicle license fee from the current 0.65% to a rate of 1.15%, except for commercial vehicles with a gross weight of 10,000 pounds or more for two years. Rolls back the dependent tax credit. Imposes a personal income tax surcharge of 0.25% on taxable income.
Chapter 18, Statutes of 2009-10, Third Extraordinary Session
The increases in the taxes were for three years, however, the voters refused passage of the propositions on the 5/23/09 special election which would have provided for a third year.
AB 5XXX* (Evans-D) 2008-09 Health Budget trailer bill
Makes the necessary changes to reduce expenditures to Medi-Cal, safety net care hospitals, developmental services, and mental health programs for the 2009-10 fiscal year.
Chapter 20, Statutes of 2009-10, Third Extraordinary Session
AB 7XXX* (Evans-D) State funds: registered warrants
Enacts statutory changes necessary to permit the State Controller to effectively manage any warrants that must be issued.
Chapter 26, Statutes of 2009-10, Third Extraordinary Session
AB 12XXX* (Evans-D) California State Lottery
Makes technical and programmatic statutory changes to clarify education appropriations (made by the California State Lottery), clarifies the Lottery director's authority relative to state employees, and requires Lottery audits be posted on the Internet.
Chapter 8, Statutes of 2009-10, Third Extraordinary Session
This bill did not become operative because the voters rejected it at the 5/19/09 special election.
AB 13XXX* (Evans-D) 2008-09 Cash Management Budget trailer bill
Provides the necessary statutory changes to implement adjustments to the 2008 State Budget in the area of cash management.
Chapter 9, Statutes of 2009-10, Third Extraordinary Session
AB 16XXX* (Evans-D) State finance: federal funds
Enacts new Section 99030 of the Government Code requiring the State Treasurer and the Director of the Department of Finance to meet, in public, on or before 4/1/09, for the purpose of determining whether federal legislation has been enacted that will make available, by 6/30/10, additional federal funds that may be used to offset not less than $10 billion in General Fund expenditures. If it is determined that sufficient federal funds have been made available to the state, the Director of Finance shall immediately notify the State Controller.
Chapter 5, Statutes of 2009-10, Third Extraordinary Session
AB 23XXX* (Coto-D) Unemployment insurance: extended benefits
Establishes eligibility for an additional 20 weeks of federally-funded extended unemployment insurance benefits.
Chapter 22, Statutes of 2009-10, Third Extraordinary Session
AB 29XXX (Coto-D) Unemployment insurance claims
Establishes an "alternative base period" that allows recent earnings to count in determining eligibility for unemployment insurance benefits, requires the Employment Development Department to send employers prompt information on the maximum unemployment insurance payable to each claimant, and allows employers and unemployment insurance claimants to participate in Unemployment Insurance Appeals Board hearings by telephone.
Chapter 23, Statutes of 2009-10, Third Extraordinary Session
Other State Budget Legislation
SB 8* (Huff-R) State finance: performance budgeting
Requires the Department of Finance to develop a performance budgeting pilot project under which the budgets of at least four departments in specified fiscal years would be analyzed by specified criteria. Requires these pilot project budgets to be considered by the Senate Budget and Fiscal Review Committee and the Assembly Budget Committee.
(In Senate Budget and Fiscal Review Committee)
SB 704 (Denham-R) State budget: San Quentin Prison
Eliminates Item 5240-301-0660 of Section 2.00 of the Budget Act of 2003 (Chapter 157, Statutes of 2003), and eliminates (Item 5225-301-0660 and 5225--491 of Section 2.00 of the Budget Act of 2008 (Chapter 268 and 269, Statutes of 2008) relating to the state budget. These statutes authorized funding for the planning and construction of a new Condemned Inmate Complex at San Quentin State Prison.
(In Senate Appropriations Committee)
SB 777 (Wolk-D) State budget: performance budgeting
Requires that the budget submitted by the Governor to the Legislature for the 2014-15 fiscal year and each fiscal year thereafter be developed pursuant to performance-based budgeting methods, as defined, for each state agency and court. Requires the budget of the state agency submitted to the Department of Finance and the Joint Legislative Budget Committee to utilize a performance-based budgeting method, as defined. Establishes a task force comprised of the Director of the Department of Finance, the State Controller, a minority party member of the Joint Legislative Budget Committee, and the Chairperson of the Joint Legislative Budget Committee to develop performance-based budgeting guidelines and procedures and a process for phasing in requirements of performance-based budgeting and to develop a training and education program for state agency personnel involved in the budget process.
(In Senate Budget and Fiscal Review Committee)
SCA 1 (Walters-R) State budget
Provides, as an exception to the 2/3-vote requirement on appropriating money, that if the total amount of General Fund appropriations in a Budget Bill, as defined, for the ensuing fiscal year combined with all other General Fund appropriations for that fiscal year on the date of passage does not exceed by 5% or more the amount of General Fund appropriations for the immediately preceding fiscal year, as determined by the Department of Finance, the Budget Bill may be passed by a majority vote.
(In Senate Rules Committee)
SCA 2 (Wyland-R) Revised legislative sessions: budget consideration
Requires the Legislature to convene in regular biennial session, but requires, commencing on 12/6/10, that the sessions held in odd-numbered years be budget sessions, and sessions held in even-numbered years be general session. Requires the Legislature in the budget session to adopt Budget Bills for each of the two subsequent fiscal years. Requires the Legislature, during a budget session, to meet only to conduct oversight and review of the revenues and expenditures of the state and to consider Budget Bills, budget implementation bills, as defined, and related revenue bills, except the Legislature could consider urgency statutes.
(In Senate Rules Committee)
SCA 5 (Hancock-D) State budget: vote threshold
Exempts General Fund appropriations in the Budget Bill from the 2/3-vote requirement. Provides that statutes enacting the Budget Bill and statutes enacting bills identified in the Budget Bill as necessary to implement it take effect immediately.
(On Senate Third Reading File)
SCA 7 (Maldonado-R) Budget Bill: legislative compensation
Provides that, if a Budget Bill is not passed by June 15th, Members of the Legislature may not be paid any salary or per diem for the period from June 16th to the date a Budget Bill is passed and sent to the Governor.
(In Senate Rules Committee)
SCA 9 (Ducheny-D) State budget: vote threshold
Exempts from the 2/3-vote requirement appropriations made in a Budget Bill, and appropriations made in a bill identified in the Budget Bill as containing only changes in law necessary to implement the Budget Bill. Requires that a Budget bill, and any bill identified in the Budget Bill as containing only changes in law necessary to implement the budget Bill, be passed by a 55% vote in each house.
(In Senate Budget and Fiscal Review Committee)
SCA 15 (Calderon-D) State budget
Exempts General Fund appropriations in the Budget Bill for the ensuing fiscal year from the 2/3-vote requirement if the total amount of General Fund revenues estimated by the Legislative Analyst, on or after May 15, for the current fiscal year is at least 5% below the estimate of General Fund revenues set forth in the Budget Bill enacted for the current fiscal year.
(In Senate Budget and Fiscal Review Committee)
SCA 22 (Wolk-D) State budget
Provides that if the total amount of General Fund appropriations in a Budget Bill, as defined, for the fiscal year, when combined with all appropriations from the General Fund for that fiscal year made by statutes enacted as of the date of the Budget Bill's passage, does not exceed the lesser of the appropriation limit for that fiscal year or 105% of General Fund appropriations made by statutes enacted as of that date for the immediately preceding fiscal year, the Budget Bill is exempt from the 2/3-vote requirement that otherwise applies to General Fund appropriations. Exempts from the 2/3-vote requirement that applies to certain changes in state taxes, a change in a state tax for the purpose of generating General Fund revenue contained in a bill identified in the Budget Bill as necessary to implement the Budget Bill, as specified.
(Unassigned to a committee)
SCA 25 (Denham-R) Budget legislation
Requires, commencing in 2015, that the Legislature convene in regular biennial session, commencing at noon on the first Monday in February of each odd-numbered year and adjourning sine die at midnight of June 30 of the following even-numbered year. Requires that the sessions held in odd-numbered years be budget sessions, and that sessions held in even-numbered years be general sessions. Requires the Legislature, in each budget session, to adopt Budget Bills for each of the two subsequent fiscal years. Prohibits the Legislature, during a budget session, from considering legislation other than the Budget Bills and related revenue bills, except bills addressing a declared state of emergency.
(Unassigned to a committee)
AB 540 (Monning-D) Bureau of State Audits: budget
Requires the Bureau of State Audits to provide the Department of Finance with the Bureau's proposed budget for each fiscal year, and requires the Department to include the Bureau's proposed budget in the Governor's Budget without modification.
Chapter 114, Statutes of 2009
AB 1018 (Hill-D) State finance
Requires the governor's proposed budget to include, along with the budget year detail currently provided, detailed estimates of revenues and expenditures, along with accompanying economic and caseload related assumptions, for the three subsequent fiscal years.
(In Assembly Appropriations Committee)
AB 1382 (Niello-R) State budget: performance budgeting
Requires budgets submitted to the Department of Finance by state agencies, and subsequently by the Governor to the Legislature, beginning with the 2011-12 fiscal year, to utilize performance-based budgeting methods.
(In Assembly Appropriations Committee)
AB 1411 (Torrico-D) Budget Bill: legislative campaigning restriction
Prohibits a Member of the Legislature from participating in any campaign fundraising activity from July 1 until August 15 or the date the Budget bill is passed by the Legislature and sent to the Governor, whichever occurs first.
(On Assembly Inactive File)
ACA 4 (Bass-D) State budget
Exempts from referendum statute enacting the Budget Bill and budget trailer bills. Adds to the exception to the 2/3-vote appropriation requirement appropriations made in a Budget Bill for the ensuing fiscal year that is passed on or before June 15.
(In Assembly Appropriations Committee)
ACA 18 (Evans-D) State budget: vote threshold
Makes the Budget Bill, and the trailer to the Budget, majority vote bills.
(In Assembly Revenue and Taxation Committee)
ACA 19 (Blakeslee-R) State budget: essential state functions
Provides that in any year that a state budget has not been enacted by July 1, funds shall be appropriated for the support of "essential state functions," as determined by the Department of Finance, in amounts equal to the amounts appropriated for these functions in the preceding fiscal year. If the Department estimates, however, that revenues for the new fiscal year will be less than revenues from the preceding fiscal year, the amounts appropriated under this constitutional amendment shall be uniformly reduced by a percentage equal to the estimated decline in revenues for the relevant funds.
(In Assembly Appropriations Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 91 (Correa-D) Income tax checkoff: senior citizens
Extends, from 1/1/10 to 1/1/15, the sunset date for the statutory provisions authorizing the California Fund for Senior Citizens checkoff.
Chapter 29, Statutes of 2009
SB 251 (Senate Transportation And Housing Committee) Low-income housing tax credit
Among other provisions, corrects statutory cross-references relating to low-income housing tax credits law.
Chapter 632, Statutes of 2009
SB 15XX* (Ashburn-R) Tax credit: house purchase
Establishes a tax credit of the lesser of $10,000 or 5% of the purchase price for the purchase of a principal residence that has never been occupied.
Chapter 11, Statutes of 2009-10, Second Extraordinary Session
SB 15XXX* (Calderon-D) Taxation: credits: apportionment: sales factor.
Establishes a motion picture tax credit until 1/1/11. Provides a tax incentive to small businesses to hire full-time employees until 1/1/11. Allows most multi-state businesses to apportion income to California using only their percentage of sales in California as an alternative to using the current apportionment methodology.
Chapter 17, Statutes of 2009-10, Third Extraordinary Session
SB 17XXX (Ducheny-D) Tax enforcement
Increases tax withholding schedules by 10%. Requires individuals and corporate taxpayers to accelerate estimated payments, imposes withholding on independent contractors, creates a financial institution record match system similar to an existing program for child support. Conforms California to federal income tax back-up withholding rules related to various non-wage payments. Strengthens laws related to abusive tax shelters.
Vetoed
AB 94 (Evans-D) Natural Heritage Preservation Tax Credit Act of 2000
Reauthorizes the awarding of tax credits under the Natural Heritage Preservation Tax Credit Act of 2009 through fiscal year 2014-15.
Chapter 220, Statutes of 2009
AB 129* (Ma-D) Confidentiality: taxpayer communications
Re-enacts a statute, which was inadvertently allowed to sunset on 1/1/09, to expand the application of the attorney-client confidential communication privilege to specified communications between a federally authorized tax practitioner and a taxpayer, where the practitioner is representing the taxpayer on a tax matter before certain state agencies.
Chapter 411, Statutes of 2009
AB 292 (Yamada-D) Income tax checkoff: Alzheimer's disease
Extends from 1/1/10 to 1/1/15 the sunset date for the California Alzheimer's Disease and Related Disorders Research Fund voluntary contribution on personal income tax returns.
Chapter 232, Statutes of 2009
AB 404 (Eng-D) Income tax exemptions: charitable organizations
Facilitates a streamlined documentation process for specified nonprofit organizations to receive an exemption from state corporation income taxes.
Chapter 504, Statutes of 2009
AB 469 (Eng-D) Income tax reporting
Eliminates the election to report and pay qualified use tax on an acceptable tax return, and instead, requires any taxpayer who fails to report and pay qualified use tax pursuant to the Sales and Use Tax Law to report and remit the qualified use tax on a return.
Vetoed
AB 563* (Cook-R) Income tax checkoff: California Military Family Relief Fund
Requires monies transferred to the California Military Family Relief Fund, upon appropriation by the Legislature and after allocation to the Franchise Tax Board and the State Controller, to be allocated to the state Military Department for the establishment of financial aid grants provided to California National Guard members and reserve members of the Armed Forces of the United States, as specified.
Chapter 451, Statutes of 2009
AB 692 (Charles Calderon-D) Taxation: corporate reorganization
Specifies the circumstances when a federal regulation or federal administrative guidance is considered to be "in conflict with" the provisions of the Personal Income Tax Law and Corporation Tax Law.
Vetoed
AB 1049 (Torrico-D) Income tax checkoff: Safely Surrendered Baby Fund
Authorizes the addition of the Safely Surrendered Baby Fund checkoff to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Vetoed
AB 1545 (Assembly Revenue And Taxation Committee) Uniform Principal and Income Act
Implements technical changes to bring the California Uniform Principal and Income Act into compliance with the Internal Revenue Service's Revenue Ruling 2006-26 relating to a marital deduction for retirement plans. Provides a formula, in the case of a distribution made to a mandatory income trust from a pass-through entity, for calculating the amount that the trust needs to distribute to the beneficiary and the amount it can retain to pay income taxes.
Chapter 152, Statutes of 2009
AB 1546 (Assembly Revenue And Taxation Committee) Taxation: limited partnerships: dependent exemption credit
Requires a canceled domestic limited partnership, which is seeking to revive its active status, to pay outstanding fees, file missing tax returns, and pay a service fee for any expedited revival requests. Makes several nonsubstantive, technical changes to the Personal Income Tax Law and the Corporation Tax Law, relating to the dependent exemption credit, underpayment penalties, and business income apportionment formulas.
Chapter 544, Statutes of 2009
AB 1568 (Salas-D) Income taxation: disaster relief
Adds various wildfires to the list of disasters eligible for the special carry forward treatment of excess disaster losses.
Chapter 299, Statutes of 2009
AB 1580* (Charles Calderon-D) Taxation: federal conformity
Generally conforms California personal income tax, corporation tax, and administration of franchise and income tax laws to federal income tax laws as set forth in the Internal Revenue Code as of 1/1/09.
Vetoed
AB 2X* (Evans-D) Income tax liability: surcharge
Among other provisions, imposes a 2.5% personal income tax surcharge applicable to all taxpayers and is calculated on final tax liability after tax credits, except for the child and dependent care tax credit which taxpayers may use to reduce tax after applying the surcharge.
Vetoed
AB 12X (Evans-D) Tax: withholdings
Requires businesses and government entities to withhold 3% of payments for goods and services made to independent contractors.
Vetoed
AB 3XXX* (Evans-D) Income taxes
Rolls back the dependent tax credit amount under the income tax for two years. Imposes an income tax surcharge of 0.25% on taxable income and on the alternative minimum tax rate for two years.
Chapter 18, Statutes of 2009-10, Third Extraordinary Session
The increase in taxes were for three years, however, the voters refused passage of the proposition at the 5/19/09 special election providing for the third year.
AB 15XXX* (Krekorian-D) Tax credits: apportionment
Provides a tax credit for small businesses to hire full-time employees. Allows most multi-state businesses to apportion income to California using only their percentage of sales in California as an alternative to using the current apportionment methodology. Establishes a motion picture production tax credit.
Chapter 10, Statutes of 2009-10, Third Extraordinary Session
AB 17XXXX (Assembly Budget Committee) Income/corporation taxes
Increases tax withholding schedules by 10%. Requires individual and corporate taxpayers to accelerate estimated payments by remitting 30% of their estimated annual income or corporate tax liabilities in April, 40% in June (compared to existing law requirements of 30% each in April and June).
Chapter 15, Statutes of 2009-10, Fourth Extraordinary Session
AB 18XXXX (Assembly Budget Committee) Tax withholding
Generally conforms California to federal income tax backup-withholding rules related to various non-wage payments. Specifically, requires a business to withhold 7% of reportable payment for compensation, for gambling winnings services, and other forms of income if the Internal Revenue Service determines a condition for withholding exists (such as significant underreporting of non-wage payments by the recipient on tax returns).
Chapter 16, Statutes of 2009-10, Fourth Extraordinary Session
Other Income and Corporation Tax
SB 13 (Hollingsworth-R) Income tax rates
Reduces all marginal tax rates and repeals the alternative minimum tax, as specified.
(In Senate Revenue and Taxation Committee)
SB 16* (Lowenthal-D) Low-income housing tax credits
Makes the Low Income Housing Tax Credit a refundable credit for qualified taxpayers from 7/1/08 until 1/1/11. Extends partnership allocation rules to credits awarded to qualified projects, and specifies that any refunded amounts would not be subject to taxation.
(In Senate Appropriations Committee)
SB 49* (Dutton-R) Income tax credit: qualified principal residence
Extends the period to qualify for the California House Purchase Tax Credit and removes the $100 million limit on the credit.
(In Senate Revenue and Taxation Committee)
SB 96* (Ducheny-D) Income tax brackets
Modifies the personal income tax brackets. Establishes 9%, 9.5%, 10%, 10.5%, and 11% brackets.
(In Senate Revenue and Taxation Committee)
SB 97* (Calderon-D) Income tax: mortgage debt forgiveness
Conforms California law to the Federal Mortgage Debt Forgiveness Act through 2012.
(In Senate Revenue and Taxation Committee)
SB 137 (Maldonado-R) Income tax: overpayments: interest
Revises the period during which the payment of interest is required on personal income tax overpayments. Specifically, requires the payment of interest on tax refunds when the State Controller has determined there is a cash management emergency and postponed issuance of refund warrants.
(In Senate Appropriations Committee)
SB 206* (Dutton-R) Income tax credit: principal residence
Enacts a new tax credit for income-eligible individuals to purchase foreclosed homes.
(In Senate Revenue and Taxation Committee)
SB 323 (Oropeza-D) Income tax liability: qualified tuition programs
Allows taxpayers to direct an amount in excess of their tax liability to a qualified tuition program account.
(In Assembly Appropriations Committee)
SB 347* (Harman-R) Tax credits: health savings account
Allows a tax credit for qualified health insurance for employees of the taxpayer.
(In Senate Health Committee)
SB 353* (Dutton-R) Income tax: health savings account
Conforms with federal law allowing deductions for contributions to health savings accounts.
(In Senate Revenue and Taxation Committee)
SB 425* (Simitian-D) Tax deduction: parking/ridesharing
Disallows a tax deduction for parking expenses for employees parking to comply with the parking cash-out law and enacts a tax credit for commute reduction expenditures.
(In Senate Appropriations Committee)
SB 444* (Ashburn-R) Tax credits: research and development
Increases the research and development tax credit from 15% to 20% and conforms to the Federal Alternative Incremental Research Credit.
(In Senate Revenue and Taxation Committee)
SB 445* (Ashburn-R) Tax credits: manufacturer's investment
Enacts a tax credit of 6% of the cost for building, renovating, or acquiring property by businesses.
(In Senate Revenue and Taxation Committee)
SB 462* (Strickland-R) Tax credits: diesel exhaust filters
Enacts a $10,000 tax credit for manufacturers of verified diesel emission control strategies.
(In Senate Revenue and Taxation Committee)
SB 463* (Strickland-R) Tax credits: renewable energy resources
Enacts a tax credit for costs paid to install renewable energy resource projects.
(In Senate Revenue and Taxation Committee)
SB 464* (Strickland-R) Tax credits: diesel particulate matter reduction
Enacts a tax credit for purchasing equipment to meet off-road diesel regulations.
(In Senate Revenue and Taxation Committee)
SB 472* (Dutton-R) Taxes: net capital gains: exclusion
Allows taxpayers to exclude from gross income 50% of a capital gain.
(In Senate Revenue and Taxation Committee)
SB 483* (Corbett-D) Corporation tax credit: automobile manufacturers
Provides for a tax credit for automobile manufacturers in states that employ a specified number of employees.
(In Assembly Revenue and Taxation Committee)
SB 508* (Dutton-R) Tax credits: qualified employees
Enacts a tax credit to employers for wages paid to veterans, parolees, a person on probation, and individuals who received unemployment or CalWORKs benefits.
(In Senate Revenue and Taxation Committee)
SB 516 (DeSaulnier-D) Tax checkoff: California Youth Legislature
Creates a tax checkoff for a California Fund for Youth to support the sessions of the California Youth Legislature.
(In Assembly Revenue and Taxation Committee)
SB 568* (Hollingsworth-R) Taxes: capital gains
Allows taxpayers to elect to pay a lower tax rate on certain capital gains.
(In Senate Revenue and Taxation Committee)
SB 594* (Ashburn-R) Tax credits: cafeteria plans
Creates a 15% tax credit for a qualified cafeteria plan that provides for the payment of health insurance premiums of the taxpayer's employees.
(In Senate Revenue and Taxation Committee)
SB 612* (Runner-R) Tax credits: employment
Provides for a tax credit to an employer for each qualified employee who has received unemployment benefits for a specified amount of time at the time the employer hires the employee.
(In Senate Revenue and Taxation Committee)
SB 622* (Lowenthal-D) Low-income housing tax credits
Retroactively disconnects federal partnership rules for low-income housing tax credits awarded in 2008.
(In Senate Appropriations Committee)
SB 767* (Cedillo-D) Tax credits and deductions: suspension
Suspends specified credits and deductions for a taxpayer that is a participant in the federal Troubled Assets Relief Program.
(In Senate Revenue and Taxation Committee)
SB 37XXX* (Ashburn-R) Income tax credit: home purchases
Expands usage of the Qualified Principal Residence Purchase Credit enacted by SB 15XX (Ashburn-D), Chapter 11, Statutes of 2009-10, Second Extraordinary Session. Specifically, (1) reduces the total amount of tax credit available for allocation by 70%, thereby allowing $30 million to be allocated to additional applicants, (2) specifies that the credit is only eligible for purchases of a qualified principal residence from 3/1/09 through 7/2/09, and from the effective date of this bill until 3/1/10; the credit will not be available for purchases between 7/2/09 and the effective date of the bill, (3) specifies that the total amount of tax credit that may be allocated under the program will be $100 million, rather than the total amount that may be allowed, and (4) requires the specified certification to be provided by the seller within one week before or after the close of escrow and secured by the Franchise Tax Board no later than 7/2/09.
(Died at Assembly Desk)
AB 47* (Ma-D) Tax credits: adoption costs
Increases, from $2,500 to $5,000, the maximum adoption credit allowed for families that adopt a foster child who is over 12-years old or has lived in a group home for six of the 18 months prior to their adoption. Sunsets on 1/1/15.
(In Assembly Appropriations Committee)
AB 104* (Charles Calderon-D) Income taxes: pensions
Conforms California's law to changes in the Pension Protection Act of 2006 waiving 10% additional tax on certain distributions of pension plans.
(In Senate Revenue and Taxation Committee)
AB 111* (Niello-R) Income tax: mortgage debt forgiveness
Conforms the Personal Income Tax Law to the federal Act of 2007 [Public Law (P.L.) 110-142], as extended by Section 303 of the Emergency Economic Stabilization Act of 2008 (P.L. 110-343), to allow an exclusion from gross income for cancellation of indebtedness income generated from the discharge of qualified principal residence indebtedness.
(In Assembly Revenue and Taxation Committee)
AB 233 (Smyth-R) Income tax deduction: pet adoption costs
Allows a deduction under the Personal Income Tax Law for qualified costs paid or incurred by a taxpayer for the adoption of a pet from a qualified animal rescue organization.
(In Assembly Appropriations Committee)
AB 278 (Charles Calderon-D) Tax law: information returns
Deletes an erroneous reference in Section 18639 of the Revenue and Taxation Code to non-existing Title 15 of the Internal Revenue Code.
(In Senate Rules Committee)
AB 279* (Duvall-R) Income tax: Great Schools Tax Credit Act
Enacts the Great Schools Tax Credit Act by allowing a tax credit in an amount equal to any contribution made by a taxpayer to scholarship granting organizations.
(In Assembly Revenue and Taxation Committee)
AB 294* (Anderson-R) Tax deductions: defensible space
Allows a tax deduction for the qualified costs paid or incurred during the taxable year by a qualified taxpayer to create a defensible space, as defined, around a qualified property, as defined, by removing all brush, flammable vegetation, and combustible growth within 100 feet of certain structures on that property.
(In Assembly Revenue and Taxation Committee)
AB 326* (Garrick-R) Income tax: health savings accounts
Conforms to federal tax law with respect to health savings accounts.
(In Assembly Revenue and Taxation Committee)
AB 327* (Garrick-R) Corporation tax: minimum franchise tax
Reduces the amount of annual minimum franchise tax from $800 to $100.
(In Assembly Revenue and Taxation Committee)
AB 340* (Knight-R) Tax credits: hiring credit
Allows for a hiring tax credit.
(In Assembly Revenue and Taxation Committee)
AB 363* (Miller-R) Tax credits: fire safety compliance
Allows a tax credit for 50% of the "qualified costs" paid or incurred by a taxpayer towards bringing a "qualified home" into compliance with specified fire safety requirements.
(In Assembly Revenue and Taxation Committee)
AB 462* (Price-D) Taxation: college affordability
Establishes the College Affordability Act of 2009 which imposes an additional 1% tax on that portion of a taxpayer's taxable income in excess of $1 million for each taxable year beginning on or after 1/1/10.
(Failed passage in Assembly Higher Education Committee)
AB 529* (Blumenfield-D) Income tax: Golden State Scholarshare Savings Trust
Allows a tax deduction not to exceed $5,000 or $2,500, as specified, contributed to the Golden State Scholarshare Savings Trust.
(In Assembly Revenue and Taxation Committee)
AB 675* (Gilmore-R) Tax deductions: 529 college savings plans
Allows a tax deduction for contributions made to a qualified tuition program.
(In Assembly Revenue and Taxation Committee)
AB 697 (Charles Calderon-D) Corporation taxes: underpayments: penalty
Revises the operative date for the Corporation Understatement Penalty.
(In Senate Revenue and Taxation Committee)
AB 757* (Niello-R) Income taxes: education savings account
Allows amounts to be deposited in an education savings account established for purposes of paying for qualified education expenses. Interest earned by the account and distributions would not be subject to taxation.
(In Assembly Revenue and Taxation Committee)
AB 765* (Caballero-D) Income tax: credit: purchase: principal residence
Expands usage of the Qualified Principal Residence Purchase Credit enacted as part of the 2009-10 Budget.
(On Senate Third Reading File)
A similar bill was SB 37XXX (Ashburn-R) which died at the Assembly Desk.
AB 841 (Fuentes-D) Low-income housing tax credits: City of Los Angeles
Requires the California Tax Credit Allocation Committee to allocate a portion of the tax credits to the City of Los Angeles, as provided.
(In Assembly Housing and Community Development Committee)
AB 876* (Harkey-R) Income and corporation taxes: capital gains: exclusion
Exempts from taxation any gain from the sale or exchange of capital assets purchased during the 2009 or 2010 calendar year.
(In Assembly Revenue and Taxation Committee)
AB 902* (Torres-D) Tax credits/deductions: foreclosed homes
Allows a tax credit for the purchase as a primary residence of a foreclosed dwelling, allows a deduction for any qualified residence interest only with respect to a qualified residence that is a principal residence, and adjusts the minimum amounts for inflation on partnerships, limited liability companies, and corporations.
(In Assembly Revenue and Taxation Committee)
AB 1065* (Gilmore-R) Low-income housing tax credits
Modifies the low income housing tax credit for farmworkers having the recapture amount.
(In Assembly Housing and Community Development Committee)
AB 1077* (Anderson-R) Income taxes: military retirement benefits
Provides an exclusion from gross income for retired pay and survivor annuities received as a result of active service in the military.
(In Assembly Revenue and Taxation Committee)
AB 1139* (John Perez-D) Income tax credits: enterprise zones
Revises credit eligibility, calculation, redemption and reporting of the hiring credit, under the Personal Income Tax and the Corporation Tax, for businesses located in enterprise zones.
(In Assembly Jobs, Economic Development and the Economy Committee)
AB 1159* (V. Manuel Perez-D) Tax credits: enterprise zones
Allows a taxpayer engaged in a trade or business in enterprise zones to aggregate the value of sales and use tax credits attributable to the purchase, and placement in service, of machinery and machinery parts used for the production of renewable energy resources in all of the enterprise zones in which the taxpayer is engaged in a trade or business and apply the enterprise tax credit to tax liabilities attributable to activities within one or more enterprise zones, as provided.
(In Assembly Revenue and Taxation Committee)
AB 1178* (Block-D) Corporation tax: water's edge election: tax havens
Limits the ability of multinational corporations to use tax haven countries to exclude income from the water's edge combined report as a means of domestic tax avoidance, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1251 (Saldana-D) Income tax: overpayment: interest
Allows the payment of interest on delayed personal income tax refunds if the State Controller postpones the issuance of refunds because the State Controller determines that General Fund monies are insufficient to pay all legislative appropriations required to be paid in the then current fiscal year.
(In Assembly Revenue and Taxation Committee)
AB 1342 (Evans-D) Local income tax
Allows counties, under specified circumstances, to propose a local personal income tax, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1484* (Anderson-R) Tax credits: research and development
Increases the tax credit for increasing research expenses to 20% of the excess of the qualified research expenses. Provides complete conformity to the alternative incremental credit provided under those federal income tax laws.
(In Assembly Revenue and Taxation Committee)
AB 1508* (Torrico-D) Tax credits: lending employees to schools
Allows businesses to take a credit equal to 25% of the amount of qualified expenses incurred in lending its employee to a public school to assist in the teaching of mathematics or science.
(In Assembly Appropriations Committee)
AB 1554* (Assembly Jobs, Economic Development And The Economy Committee) Low-income tax credit: farmworker housing
Modifies the recapture amount of the low-income housing tax credit applicable to farmworker housing.
(In Senate Rules Committee)
AJR 12 (Block-D) Offshore tax haven jurisdictions
Requests that the President and the Congress of the United States enact legislation that closes the corporate federal tax loopholes relating to tax haven countries.
(In Senate Revenue and Taxation Committee)
Property Tax
SB 67* (Senate Budget And Fiscal Review Committee) Property tax revenues: Proposition 1A receivables
Makes cleanup revisions to the Proposition 1A (2004) suspension and securitizing provisions of the July 2009-10 Budget Act enacted through AB 15XXXX (Gaines-R), Chapter 14, Statutes of 2009-10, Fourth Extraordinary Session.
Chapter 634, Statutes of 2009
SB 80* (Senate Budget And Fiscal Review Committee) Community redevelopment: Education Revenue Augmentation Fund
Revises requirements for redevelopment agencies to transfer $350 million of their tax increment funds to county Educational Revenue Augmentation Funds for the 2008-09 fiscal year.
(In Conference Committee)
SB 85 (Cogdill-R) Property tax relief
Provides limited property tax relief to Alpine, Lassen, Mariposa, Plumas, Stanislaus, Trinity, and Yolo Counties.
(On Assembly Third Reading File)
SB 113 (Senate Local Government Committee) Property tax exchange
Enacts the Local Government Omnibus Act of 2009 which, among other provisions, extends the sunset date for the mandatory consultation, mediation, arbitration process for reaching a property tax exchange agreement for city annexations from 1/1/10 to 1/1/15.
Chapter 332, Statutes of 2009
SB 274* (Dutton-R) Property tax: base year value transfers
Allows disabled persons or those over the age of 55 to transfer their base year value to a home of greater or equal value within the same county within three years of the sale of the original property. In the case of a transfer to a property of greater value, the taxpayer must add to the original base year value the difference in price between the full cash value of the original property and the full cash value of the replacement dwelling. Expands the definition of "equal or lesser value" to include homes of 115% of the full cash value of the original property purchased or newly constructed within three years of the sale of the original property. Becomes effective for the lien date for the 2009-10 fiscal year.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 277* (Wiggins-D) Property tax revenue allocations
Reduces future property tax revenue shifts from the Cordelia Fire Protection District to the Educational Revenue Augmentation Fund in Solano County.
(In Senate Appropriations Committee)
SB 530 (Dutton-R) Property tax revenue
Applies the redevelopment pass-through reporting and repayment requirements enacted by last year's State Budget redevelopment project areas that were formed between 1/1/94 and amended after 1/1/94, as specified.
(In Assembly Local Government Committee)
SB 534* (Strickland-R) Property tax: new construction exclusion
Excludes the value of a small wind turbine or geothermal heat pump system from the definition of "new construction" for the purposes of property tax assessment. Only becomes operative if SCA 13 (Strickland-R) is approved by voters.
(In Senate Appropriations Committee)
SB 816 (Ducheny-D) Property taxation
Makes changes in the documentary transfer tax law relative to city ordinances, assessor records, and change of ownership statements.
Chapter 622, Statutes of 2009
SB 822 (Assembly Revenue And Taxation Committee) Property taxation: local administration
Makes several changes to the property tax law relating to scale copies in electronic format, increases in real property exemption amounts, disabled veteran's property tax exemption data, signatures on property statements, property tax forms, and separate assessment for subdivision parcels.
Chapter 204, Statutes of 2009
SB 823 (Assembly Revenue And Taxation Committee) Property tax collection law
Makes various changes in the property tax collection law relative to electronic payment, replicated payments, and tax sale rescissions. Removes some statutory conflicts and renumbers a section of law.
Chapter 17, Statutes of 2009
SB 824 (Senate Revenue And Taxation Committee) Property taxation
Makes changes in the property tax law relative to assessment practices survey, disaster-affected property, the welfare exemption, disabled veterans, and preliminary changes of ownership reports.
Chapter 67, Statutes of 2009
SB 8XXX* (Ducheny-D) State and local government
Suspends the Senior Citizens' Property Tax Deferral Program.
Chapter 4, Statutes of 2009-10, Third Extraordinary Session
SCA 6 (Simitian-D) Parcel taxes: educational entities
Lowers from 2/3 to 55% the threshold of voter approval necessary for school districts to enact parcel taxes.
(On Senate Third Reading File)
SCA 11 (Dutton-R) Property taxation: base year value transfers
Allows disabled persons or those over the age of 55 to transfer their base year value to a home of greater or equal value within the same county within three years of the sale of the original property. In the case of a transfer to a property of greater value, the taxpayer must add to the original base year value the difference in price between the full cash value of the original property and the full cash value of the replacement dwelling.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SCA 13 (Strickland-R) Property tax: new construction
Allows the Legislature to exempt constructing or adding a small wind turbine or geothermal heat pump system from the definition of "new construction."
(In Senate Elections, Reapportionment and Constitutional Amendments Committee)
SCA 18 (Liu-D) Property-related fees
Exempts new or increased storm water and urban runoff management fees or charges from the California Constitution's voter approval requirements for property-related fees and charges.
(On Senate Third Reading File)
AB 103* (De Leon-D) Property taxation: change in ownership
Provides that a "change of ownership" reassessment of property is not triggered when one co-owner of a principal residence dies and his/her interest in the property is transferred to the other owner.
(In Assembly Appropriations Committee)
AB 143* (Jeffries-R) Property taxation: replicated tax payments
Creates a mechanism for a county tax collector to refund a replicated property tax payment to a person who is not the property owner but who has paid the property tax on the current assessment of that property.
Chapter 85, Statutes of 2009
AB 157* (Anderson-R) Property taxation: transfer of base year value
Increases, from five years to seven years, the time frame a property owner has to acquire or construct a property to replace one damaged or destroyed in certain Governor-declared disasters and remain eligible to receive a base-year value transfer. Applies to property damaged in disasters occurring after September 30, 2007 and the Cedar Fires in San Diego County of 2003.
(In Senate Revenue and Taxation Committee)
AB 182* (Assembly Budget Committee) Community redevelopment: revenues
Provides additional flexibility to redevelopment agencies in making required transfers and specifies the use of more recent redevelopment agency data in the calculation of the revenue shift.
(On Assembly Unfinished Business)
AB 185* (Assembly Budget Committee) Property tax revenues: Proposition 1A receivables
Provides necessary statutory changes in the area of Proposition 1A of 2004 borrowing and securitization in order to amend the 2009 Budget Act.
(On Senate Third Reading File)
AB 311 (Ma-D) Property taxation: certificated aircraft assessment
Extends the Centralized Fleet Calculation Program for statewide assessment of certificated aircraft for property tax purposes until fiscal year 2014-15.
Vetoed
AB 321 (Niello-R) Property tax: base year value transfers
Allows each spouse in a marriage to be eligible for the one-time base-year value transfer that is available for homeowners over the age of 55 in certain counties.
(In Assembly Appropriations Committee)
AB 824 (Harkey-R) Property taxation: assessment procedures
Allows an assessment appeals board to hear and decide property tax appeals filed in another county by a person who has a conflict of interest with the board in his/her county. Extends the application of existing conflict-of-interest provisions to certain employees of the office of county counsel.
Chapter 477, Statutes of 2009
AB 852 (Fong-D) Property taxation: statement
Authorizes county assessors to require electronic filing of annual business property statements in the format prescribed by the Board of Equalization. Requires the board to adopt standard equipment codes for purposes of completing business property statements.
Vetoed
AB 992 (Lieu-D) Advertising: residential property taxes
Recasts provisions relating to a property assessment appeal filing service to instead make them applicable to an assessment reduction filing service, as defined, and places additional restrictions on the activities of an assessment reduction filing service.
Chapter 496, Statutes of 2009
AB 1029 (Blumenfield-D) Mortgages: tax deferral program participants
Prohibits a mortgagee, trustee, or other person authorized to take sale from filing a notice of default based on the failure to pay property taxes prior to 90 days after contacting the trustor or mortgagor, either in person or by telephone, to ascertain if the trustor or mortgagor was a participant in the property tax deferral program established pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law.
(In Assembly Revenue and Taxation Committee)
AB 1176 (Ammiano-D) Ad valorem taxes: infrastructure financing districts
Recasts provisions authorizing the City and County of San Francisco to create infrastructure financing districts that include specified waterfront property. Modifies the procedures for San Francisco to adopt an infrastructure financing plan, and allocates projected increases in ad valorem property taxes to specified annual apportionments.
Vetoed
AB 1332 (Salas-D) Property tax exemption: military housing
Expands the property tax exemption currently provided to operators of family housing on military bases to include non-family housing, such as bachelor quarters and barracks. Strengthens existing law requirements that all property tax savings be used for the benefit of residents.
(In Assembly Appropriations Committee)
AB 1339 (V. Manuel Perez-D) Property tax revenue allocations
Forgives the Imperial County Free Library from the obligation to repay property tax revenues that were allocated to the library rather than the Educational Revenue Augmentation Fund in Imperial County from fiscal years 2001-02 through 2006-07.
(In Senate Appropriations Committee)
AB 1341 (Saldana-D) Property tax: disabled veterans' exemption
Deletes obsolete references to outdated disabled veterans' exemption amounts and corrects an erroneous reference to a non-existing section in the Revenue and Taxation Code.
(In Senate Revenue and Taxation Committee)
AB 1344 (Fletcher-R) Taxation: military housing
Modifies the criteria that must be met for a private contractor's long-term lease of military housing to be excluded from classification as a possessory interest subject to property taxation.
(In Assembly Revenue and Taxation Committee)
AB 1568 (Salas-D) Property taxation: disaster relief
Adds the following wildfires to the list of disasters eligible for beneficial homeowners' property tax exemption treatment, and special "carry forward" treatment of excess disaster losses: (1) the wildfires that commenced in the County of Santa Barbara in November 2008, (2) the wildfires that commenced in the Counties of Los Angeles and Ventura in October 2008 or November 2008, (3) the wildfires that commenced in the Counties of Orange, Riverside, and San Bernardino in November 2008, and (4) the wildfires that commenced in the County of Santa Barbara in May 2009.
Chapter 299, Statutes of 2009
Similar bills are AB 15 (Fuentes-D) which is on the Senate Third Reading File, AB 50 (Nava-D) which is on the Senate Third Reading File, and AB 79 (Duvall-R) which is in Senate Appropriations Committee.
AB 14XXXX* (Evans-D) Property tax revenue allocations
Suspends Proposition 1A in order to borrow funds from local property taxes to finance the 2009-10 Budget Act.
Chapter 13, Statutes of 2009-10, Fourth Extraordinary Session
AB 15XXXX* (Gaines-R) Property tax revenue allocations
Provides the necessary statutory changes in the area of Proposition 1A of 2004 borrowing and securitization in order to amend the 2009 Budget Act. (Proposition 1A of 2004 requires the state to repay local agencies for the reductions, plus interest, by the end of the third fiscal year following the year of the reduction in this case, by 6/30/13.)
Chapter 14, Statutes of 2009-10, Fourth Extraordinary Session
Sales Tax
SB 27* (Hancock-D) Local agencies: sales and use tax: allocation
Prohibits a local agency from entering into any form of agreement with a retailer that would involve the shifting of any amount of Bradley-Burns local tax proceeds if the agreement results in a reduction in the amount of revenue that is received by another local agency from the same retailer if it is located within that other local agency, and continues to maintain a presence and location there.
Chapter 4, Statutes of 2009
SB 107* (Walters-R) Sales tax exemption: gratuities
Generally exempts mandatory gratuities charged to a nonprofit organization for the purchase of meals from sales and use taxes until 2014.
(In Senate Appropriations Committee)
SB 655* (Padilla-D) Sales tax exemption: diabetic supplies
Expands the sales tax exemption for insulin and insulin syringes by registered pharmacists to insulin, insulin syringes, skin puncture lancets, and glucose test strips furnished by a registered pharmacist or any retailer, as provided.
(In Assembly Revenue and Taxation Committee)
SB 658* (Walters-R) Sales tax exclusion: trade-in motor vehicles
Excludes the value of a trade-in vehicle from the sales price when used for a new vehicle.
(In Senate Revenue and Taxation Committee)
A similar bill is SB 714 (Dutton-R) which is in Senate Revenue and Taxation Committee.
SB 699* (Alquist-D) Sales tax exemption: sustainable development
Exempts from a portion of sales taxes the gross receipts from the sale of, and the storage, use or other consumption in this state of, sustainable development equipment investments of tangible personal property purchased for use by a qualified person, as specified, and tangible personal property used primarily during the research and development process on qualified research.
(In Senate Revenue and Taxation Committee)
SB 714* (Dutton-R) Sales tax exclusion: trade-in vehicles
Excludes the value of a trade-in vehicle from the sales price when used for a new vehicle.
(In Senate Revenue and Taxation Committee)
A similar bill is SB 658 (Walters-R) which is in Senate Revenue and Taxation Committee.
SB 765* (Dutton-R) Sales tax exemptions: thrift stores: military bases
Provides a sales and use tax exemption for property sold by a thrift store located on a military installation, as specified. Sunsets on 1/1/14.
Chapter 615, Statutes of 2009
SB 809* (Assembly Veterans Affairs Committee) Sales tax: veterans: itinerant vendors
Provides that a "qualified itinerant vendor" is a consumer, and not a retailer, of tangible personal property the qualified itinerant vendor owns and sells, except alcoholic beverages or tangible personal property sold for more than $100. Provides that a person is a qualified itinerant vendor when all of the following apply: (1) the person was a member of the Armed Forces of the United States, who received an honorable discharge or a release from active duty under honorable conditions, (2) the person is unable to obtain a livelihood by manual labor due to a service-connected disability, (3) for the purposes of selling tangible personal property, the person is a sole proprietor with no employees, and (4) the person has no permanent place of business in this state.
Chapter 621, Statutes of 2009
SB 6X (Ducheny-D) Sales tax: rate increase
Authorizes a county or a city and county to impose an additional .25% local sales and use tax for transportation purposes, pursuant to the Transportation Development Act of 1971, and subject to all applicable constitutional voter-approval requirements.
Vetoed
SB 17XXX (Ducheny-D) Taxation
A 2008-09 Budget Trailer Bill, which among other tax provisions, (1) requires out-of-state sellers, such as Amazon, that pay commissions to California firms or residents for sales referrals (often through a Web site link) to collect use tax on their sales to California residents (existing law requires Californians to self-report and pay the use tax on these purchases, but compliance is low), and (2) requires non-retailing businesses with receipts of more than $100,000 to register with the Board of Equalization and file annual use tax returns by April 15. The annual use tax return and payment applies to purchases on which sales tax was not collected (generally from out-of-state sellers), excluding vehicles, vessels and aircraft (which are covered through separate registration requirements).
Vetoed
SJR 1 (Ducheny-D) Sales Tax Fairness and Simplification Act
Urges members of the California congressional delegation to join in support of legislative action by the Congress of the United States to allow states to collect use taxes on remote sales and to exempt from the use tax collection requirement small businesses that sell products over the Internet, and for the President to sign that legislation.
Resolution Chapter 95, Statutes of 2009
AB 150* (Smyth-R) Sales tax exemption: energy efficient products
Provides a sales and use tax exemption for "energy efficient products" sold or purchased during a "qualified period."
(In Assembly Revenue and Taxation Committee)
AB 178 (Skinner-D) Sales and use taxes
Expands the statutory list of retailers that are considered to be engaged in business in California and that, as such, are required to collect use tax on sales of tangible personal property to California consumers.
(In Assembly Revenue and Taxation Committee)
AB 229* (Charles Calderon-D) Sales tax: shipments outside the state
Limits the exemption from sales, tax, when the contract of sale requires that the tangible personal property to be shipped, and is shipped, to another state, to any amount in excess of the rate of the state sales tax imposed by the state of destination.
(In Assembly Revenue and Taxation Committee)
AB 347 (Block-D) Sales tax: failure to furnish information
Authorizes the Board of Equalization, under limited circumstances, to impose a specified penalty for a person's failure or refusal to provide relevant and reasonable information requested during an examination or audit.
(On Assembly Inactive File)
AB 469 (Eng-D) Sales tax: qualified use tax payment
Eliminates the election to report and pay qualified use tax on an acceptable tax return and, instead, requires any taxpayer who fails to report and pay qualified use tax pursuant to the Sales and Use Tax Law to report and remit the qualified use tax on a return.
Vetoed
AB 546* (Knight-R) Sales tax exemption: photovoltaic panels
Provides a state sales and use tax exemption for tangible personal property purchased for use primarily in any state of the manufacturing of solar photovoltaic panels.
(In Assembly Revenue and Taxation Committee)
AB 659* (Hayashi-D) Sales tax: garment cleaners
Provides, until 1/1/13, that specified garment cleaning businesses shall be regarded as consumers, rather than retailers, of tangible personal property they sell, provided those sales do not exceed 0.5% of their total gross receipts for the preceding calendar year.
Vetoed
AB 676* (Jeffries-R) Sales tax: destination management company
Provides that qualified destination management companies shall be regarded as consumers, rather than retailers, of tangible personal property they sell.
(In Assembly Appropriations Committee)
AB 847* (Salas-D) Sales tax: adult entertainment
Imposes a 20% adult entertainment venue tax to ameliorate the negative secondary effects of adult entertainment venues.
(In Assembly Revenue and Taxation Committee)
AB 1028* (Blumenfield-D) Sales tax exemption: renewable energy systems
Provides a sales tax exemption for qualified renewable energy systems (solar, wind, geothermal systems) for homes and small businesses during each April, from 2010 to 2020, subject to future implementation of a carbon-based tax in this state.
(In Assembly Appropriations Committee)
AB 1082* (Torrico-D) Sales tax: domestic violence prevention
Imposes a 12% tax on tangible personable property that is harmful matter, as defined, to fund a program for the surveillance of domestic abusers and stalkers, and programs that support victims and the prevention of domestic violence and sexual assault.
(In Assembly Health Committee)
AB 1087 (Ma-D) Sales tax: administration
Modifies the current sales and use tax exclusion for separately stated transportation charges and modifies the definition of an "expatriate corporation" for purposes of the California Taxpayer and Shareholder Protection Act of 2003.
Vetoed
AB 1304* (Saldana-D) Sales tax exemption: electric vehicles
Exempts electric vehicles from the sales and use tax.
(In Assembly Appropriations Committee)
AB 1474* (Cook-R) Sales tax exemption: mobilehomes
Exempts new mobilehomes from the recently enacted 1% sales and use tax increase under specified conditions.
(In Assembly Appropriations Committee)
AB 1486* (Furutani-D) Sales tax: consumer: nonprofit membership organizations
Provides that specified tax-exempt organizations shall be deemed consumers, rather than retailers, with respect to certain transfers of tangible personal property to their members.
Chapter 538, Statutes of 2009
AB 1523* (Charles Calderon-D) Sales tax exemption: fixed price contracts
Relieves parties who entered into a fixed price contract or a fixed price lease before the recently enacted 1% sales and use tax increase.
(In Assembly Appropriations Committee)
AB 1547 (Assembly Revenue And Taxation Committee) Board of Equalization: tax administration
Increases the reinstatement fee on revoked seller's permits from $50 to $100, and with respect to the "12-month test" for determining use tax obligations for out-of-state purchases of vehicles, vessels, and aircraft, clarifies the definition of "California resident" to include closely held corporations and limited liability companies when 50% or more of membership interests are held by California residents.
Chapter 545, Statutes of 2009
AB 2X* (Evans-D) Sales tax exemption: gasoline
Enacts an exemption for the state share of the sales tax on the sale of gasoline commencing on 4/1/09, resulting in revenue losses in the current year of $356 million, and the budget year of $1.425 billion. Increases the state sales tax rate by one-half cent.
Vetoed
AB 3XXX* (Evans-D) Sales tax increase
Increases, temporarily, the rate of the General Fund portion of the state Sales and Use Tax by 1%--from the current rate of 5% to a rate of 6%. The increase would be effective starting 4/1/09. The rate increase will sunset on June 30 of either 2011 (approximately two years) or 2012 (approximately three years), with the longer period contingent on voter approval of the proposed Budget Stabilization constitutional amendment.
Chapter 18, Statutes of 2009-10, Third Extraordinary Session
AB 12XXXX* (Evans-D) Sales and Tax administration
Provides an exception to the existing statutory cost-allocation methodology used by the Board of Equalization to allocate Sales and Use Tax administrative costs. The exception prevents a shift of $6.4 million of previous existing base administrative costs from local governments to the General Fund that otherwise would occur due to the larger revenue share that the General Fund temporarily receives.
Chapter 12, Statutes of 2009-10, Fourth Extraordinary Session
AB 18XXXX (Assembly Budget Committee) Use tax payments
Requires non-retailing businesses with receipts of more than $100,000 to register with the Board of Equalization and file annual use tax returns by April 15. The annual use tax return and payment applies to purchases on which sales tax was not collected (generally from out-of-state sellers), excluding vehicles, vessels and aircraft (which are covered through separate registration requirements).
Chapter 16, Statutes of 2009-10, Fourth Extraordinary Session
Miscellaneous
SB 10 (Leno-D) Vehicle license fees
Authorizes counties to impose a vehicle license fee upon approval of 2/3 of the board of supervisors and a majority of local voters.
(In Assembly Appropriations Committee)
SB 76* (Senate Budget And Fiscal Review Committee) Oil severance tax and tobacco tax.
Enacts the General Fund Tax provisions to implement the 2009-10 Conference Budget package, which among its provisions (1) imposes an oil severance tax of 9.9% on the extraction of oil from the earth or water within California, effective 10/1/09, and (2) imposes an additional $1.50 per pack excise tax on cigarettes, as of 10/1/09, and an equivalent tax on tobacco products, as of 7/1/10.
(On Assembly Inactive File)
SB 83 (Hancock-D) Motor vehicle registration fees
Allows county transportation planning agencies to place a majority vote measure on the ballot to impose an annual local vehicle registration fee of up to $10 for transportation-related purposes.
Chapter 554, Statutes of 2009
A similar bill is SB 205 (Hancock-D) which is in Assembly Appropriations Committee.
SB 138 (Liu-D) Local taxes: graffiti
Increases the maximum amount of local graffiti prevention tax that could be levied by local governments on aerosol paint containers and repeals the existing authorization for local governments to levy that tax on other products.
(In Assembly Appropriations Committee)
SB 373* (Walters-R) Vehicle license fees: new vehicles
Reduces the vehicle license fee for new cars to 0.65% of the market value of the vehicle.
(In Senate Revenue and Taxation Committee)
SB 401 (Wolk-D) Abusive tax shelters
Provides a single, consistent definition for abusive tax shelters and modifies the abusive tax shelter use penalty.
(On Assembly Inactive File)
SB 600* (Padilla-D) Cigarette tax
Imposes a $1.50 tax increase on each pack of cigarettes sold.
(In Senate Rules Committee)
A similar bill is AB 89 (Torlakson-D) which is in Assembly Governmental Organization Committee.
SB 636 (Ashburn-R) Vehicle license fees
Allows Nevada County to redirect proceeds from an increase in vehicle license fee funds contained in the February 2009 State Budget.
Chapter 605, Statutes of 2009
SB 676 (Wolk-D) Local fees
Increases and/or eliminates the maximum for various fees a county, city or court may charge for specified services.
Chapter 606, Statutes of 2009
SB 824 (Senate Revenue And Taxation Committee) Board of Equalization: meetings
Deletes the requirement that the Board of Equalization hold regular meetings at the State Capitol each month, and specifies that the Board must meet once per quarter at the State Capitol, and may hold meetings at places within the state at the direction of the chairperson.
Chapter 67, Statutes of 2009
SB 11X (Ducheny-D) User fee: gasoline and diesel fuel
Enacts new motor vehicle fuel fees in order to finance state and local transportation projects.
Vetoed
SB 10XX (Oropeza-D) Vehicle license fees: rental care companies
Permits rental car companies to separately charge customers a part of the increased vehicle license fee.
Chapter 8, Statutes of 2009-10, Second Extraordinary Session
SCA 12 (Kehoe-D) Special taxes: public safety services
Lowers from 2/3 to 55% the threshold of voter approval necessary for special taxes and bonded indebtedness for specified fire protection and public safety purposes.
(On Senate Third Reading File)
AB 267 (Torlakson-D) Special taxes: education finance districts
Authorizes an education finance district, as defined, to impose a qualified special tax, as defined, within the district.
Vetoed
AB 286 (Salas-D) Vehicle registration fees
Extends, until 2018, the existing provisions that allow counties to impose a $1 vehicle registration fee, and adds additional reporting requirements for those counties that have adopted a resolution to impose the fee.
Chapter 230, Statutes of 2009
AB 484 (Eng-D) Franchise Tax Board: tax liabilities
Permits the Franchise Tax Board to suspend state occupational and professional licenses because of unpaid tax liabilities.
(Failed passage in Assembly Business and Professions Committee)
AB 656* (Torrico-D) Oil and gas tax severance tax
Imposes a new oil severance tax of 9.9% on the extraction of oil from the earth or water within California's jurisdiction, effective 1/1/10. Deposits those funds in the California Higher Education Endowment Fund created by this bill.
(In Assembly Revenue and Taxation Committee)
AB 689 (Charles Calderon-D) Cigarette and Tobacco Products Tax Law: tobacco products
Expands the definition of "tobacco products" contained in both the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Children and Families First Act of 1998 (Proposition 10) to include any articles or products made of, or containing, tobacco.
(On Assembly Inactive File)
AB 693 (Silva-R) Board of Equalization: tax administration
Authorizes the members of the Board of Equalization to impose interest on a daily basis in the case of a late payment, or prepayment, of a tax, fee, or surcharge, provided that the payment or prepayment is only one day late.
(In Assembly Revenue and Taxation Committee)
AB 912 (Torres-D) Emergency Telephone Users Surcharge
Specifies that a minimum of 0.50% of the charges for intrastate telephone communications services and Voice over Internet Protocol (VoIP) service to which an existing surcharge applies, be spent for the costs of administering, operating, and maintaining the state 911 emergency telephone number system, including, until 12/31/11, a maximum of 0.25% of the charges for intrastate telephone communications services and VoIP service to which the surcharge applies for a one time payment to primary Public Safety Answering Points for personnel costs.
Chapter 489, Statutes of 2009
AB 922* (Miller-R) Diesel fuel tax: exemption
Exempts temporarily biomass-based diesel fuel produced in this state with "California feedstock" from the tax imposed under the Diesel Fuel Tax Law.
(In Assembly Revenue and Taxation Committee)
AB 1019 (Beall-D) Alcohol mitigation fee
Establishes the Alcohol-Related Services Program within the Department of Alcohol and Drug Programs to mitigate the harm of alcohol use and imposes a 10-cent mitigation fee on beer, wine, and liquor to fund the Alcohol-Related Services Program.
(In Assembly Health Committee)
AB 1299 (Coto-D) State taxes: vote requirement
Clarifies the meaning of state taxes for purposes of the 2/3 constitutional vote requirement, as specified.
(Unassigned to a committee)
AB 1342 (Evans-D) Local taxation: vehicle license fees
Allows the board of supervisors of any county by ordinance to propose to the voters either a local vehicle license fee, personal income tax, or both, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1387 (Tran-R) Tax proceedings
Transfers the burden of proof to the taxing agency in all court or administrative tax proceedings.
(In Assembly Revenue and Taxation Committee)
AB 1547 (Assembly Revenue And Taxation Committee) Board of Equalization: taxes and fees
Expands the definition of a "terminal" to include a fuel production facility with storage that is not supplied by a pipeline or vessel and from which fuel may be removed at a rack for purposes of reporting and collection of gasoline and diesel fuel taxes. Requires a fee payer that reports and pays tire fees on an annual basis under the California Tire Fee program to file a closing return and pay fees due to the Board of Equalization upon discontinuance, sale, or transfer of the business during the calendar year. Authorizes a supplier of diesel fuel to file a claim for refund or claim a credit on their supplier return on behalf of retailers for qualified sales to consulate officers or consulate employees, or to the United States and its agencies and instrumentalities.
Chapter 545, Statutes of 2009
AB 1553 (Fuentes-D) Telephone: surcharge for deaf and disabled
Extends the sunset date on the law which subsidizes the cost of telephone services and equipment for deaf and disabled customers known as the Deaf and Disabled Telecommunication Program, until 1/1/14, which provides for a surcharge on subscribers intrastate telephone service.
Chapter 300, Statutes of 2009
AB 2X* (Evans-D) Gas and oil severance tax
Repeals the gasoline and diesel excise tax and enacts an oil severance tax law.
Vetoed
AB 3XXX* (Evans-D) Vehicle license fees
Increases, temporarily, the rate of the vehicle license fee from the current rate of 0.65% to a rate of 1.15%, except for commercial vehicles with a gross weight of 10,000 pounds or more.
Chapter 18, Statutes of 2009-10, Third Extraordinary Session
AB 39XXX* (Evans-D) Taxes and fees
Repeals the 18-cent excise tax on gasoline and diesel fuel, institutes a 9.9% oil severance tax, increases the cigarette tax by $1.50 per pack, establishes a 4.8% surcharge on all new or renewed commercial and residential fire and multiperil property insurance policies, and establishes a $15 vehicle license fee surcharge to be dedicated to state parks.
(Died in Senate Rules Committee)
AB 40XXX (Evans-D) Fuel user and vehicle fees
Increases the basic driver's license fee by $28, to $56, and proportionally increases other driver's license/identification card fees. Enacts a new 18-cents/gallon gasoline and diesel fee.
(In Senate Rules Committee)
ACA 6 (Charles Calderon-D) Tax expenditures: operative period
Proposes an amendment to the California Constitution limiting the operative period of all new and extended tax expenditures.
(On Assembly Third Reading File)
ACA 9 (Huffman-D) Special taxes: voter approval
Provides that a city, county, city and county, or special district, by a 55% vote of its voters voting on the proposition, may impose a special tax within that city, county, city and county, or special district, except an ad valorem tax on real property or a transactions tax or sales tax on the sale of real property within that city, county, city and county, or special district.
(On Assembly Third Reading File)
ACA 10 (Torlakson-D) Special tax: education
Amends the California Constitution to lower the constitutional vote requirement for approval of a special tax to be levied by an education finance district from 2/3 to a majority of the district voters.
(On Assembly Third Reading File)
ACA 15 (Arambula-IN) Special tax: transportation
Lowers the constitutional vote requirement for approval of a special tax specifically for providing funding for local transportation projects from 2/3 to a 55% majority.
(On Assembly Inactive File)
ACA 22 (Torlakson-D) Cigarette and tobacco taxes
Imposes an additional tax on the distribution of cigarettes at the rate of $0.074 to fund certain education, health, and child related programs.
(In Assembly Governmental Organization Committee)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 8* |
Huff-R State finance: performance budgeting |
Other State Budget Legislation |
| SB 10 |
Leno-D Vehicle license fees |
Miscellaneous |
| SB 13 |
Hollingsworth-R Income tax rates |
Other Income and Corporation Tax |
| SB 16* |
Lowenthal-D Low-income housing tax credits |
Other Income and Corporation Tax |
| SB 27* |
Hancock-D Local agencies: sales and use tax: allocation |
Sales Tax |
| SB 49* |
Dutton-R Income tax credit: qualified principal residence |
Other Income and Corporation Tax |
| SB 63 |
Strickland-R Waste management |
2009-10 State Budget and Trailer Bills |
| SB 65* |
Senate Budget And Fiscal Review Committee State finances |
2009-10 State Budget and Trailer Bills |
| SB 66* |
Price-D Small Business Expansion Fund |
2009-10 State Budget and Trailer Bills |
| SB 67* |
Senate Budget And Fiscal Review Committee Property tax revenues: Proposition 1A receivables |
2009-10 State Budget and Trailer Bills Property Tax |
| SB 68* |
Senate Budget And Fiscal Review Committee Redevelopment: Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| SB 69* |
Senate Budget And Fiscal Review Committee In-home supportive services |
2009-10 State Budget and Trailer Bills |
| SB 72 |
Senate Budget And Fiscal Review Committee State employees: 2009 Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| SB 75 |
Senate Budget And Fiscal Review Committee Judiciary: 2009-10 Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| SB 76* |
Senate Budget And Fiscal Review Committee Oil severance tax and tobacco tax. |
Miscellaneous |
| SB 80* |
Senate Budget And Fiscal Review Committee Community redevelopment: Education Revenue Augmentation Fund |
Property Tax |
| SB 83 |
Hancock-D Motor vehicle registration fees |
Miscellaneous |
| SB 85 |
Cogdill-R Property tax relief |
Property Tax |
| SB 90* |
Ducheny-D Budget Acts of 2007 and 2008: Corrections |
2008-09 State Budget Trailer Bills |
| SB 91 |
Correa-D Income tax checkoff: senior citizens |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 96* |
Ducheny-D Income tax brackets |
Other Income and Corporation Tax |
| SB 97* |
Calderon-D Income tax: mortgage debt forgiveness |
Other Income and Corporation Tax |
| SB 107* |
Walters-R Sales tax exemption: gratuities |
Sales Tax |
| SB 113 |
Senate Local Government Committee Property tax exchange |
Property Tax |
| SB 116* |
Calderon-D State warrants |
2009-10 State Budget and Trailer Bills |
| SB 137 |
Maldonado-R Income tax: overpayments: interest |
Other Income and Corporation Tax |
| SB 138 |
Liu-D Local taxes: graffiti |
Miscellaneous |
| SB 206* |
Dutton-R Income tax credit: principal residence |
Other Income and Corporation Tax |
| SB 251 |
Senate Transportation And Housing Committee Low-income housing tax credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 274* |
Dutton-R Property tax: base year value transfers |
Property Tax |
| SB 277* |
Wiggins-D Property tax revenue allocations |
Property Tax |
| SB 323 |
Oropeza-D Income tax liability: qualified tuition programs |
Other Income and Corporation Tax |
| SB 347* |
Harman-R Tax credits: health savings account |
Other Income and Corporation Tax |
| SB 353* |
Dutton-R Income tax: health savings account |
Other Income and Corporation Tax |
| SB 373* |
Walters-R Vehicle license fees: new vehicles |
Miscellaneous |
| SB 401 |
Wolk-D Abusive tax shelters |
Miscellaneous |
| SB 425* |
Simitian-D Tax deduction: parking/ridesharing |
Other Income and Corporation Tax |
| SB 444* |
Ashburn-R Tax credits: research and development |
Other Income and Corporation Tax |
| SB 445* |
Ashburn-R Tax credits: manufacturer's investment |
Other Income and Corporation Tax |
| SB 462* |
Strickland-R Tax credits: diesel exhaust filters |
Other Income and Corporation Tax |
| SB 463* |
Strickland-R Tax credits: renewable energy resources |
Other Income and Corporation Tax |
| SB 464* |
Strickland-R Tax credits: diesel particulate matter reduction |
Other Income and Corporation Tax |
| SB 472* |
Dutton-R Taxes: net capital gains: exclusion |
Other Income and Corporation Tax |
| SB 483* |
Corbett-D Corporation tax credit: automobile manufacturers |
Other Income and Corporation Tax |
| SB 508* |
Dutton-R Tax credits: qualified employees |
Other Income and Corporation Tax |
| SB 516 |
DeSaulnier-D Tax checkoff: California Youth Legislature |
Other Income and Corporation Tax |
| SB 530 |
Dutton-R Property tax revenue |
Property Tax |
| SB 534* |
Strickland-R Property tax: new construction exclusion |
Property Tax |
| SB 568* |
Hollingsworth-R Taxes: capital gains |
Other Income and Corporation Tax |
| SB 594* |
Ashburn-R Tax credits: cafeteria plans |
Other Income and Corporation Tax |
| SB 600* |
Padilla-D Cigarette tax |
Miscellaneous |
| SB 612* |
Runner-R Tax credits: employment |
Other Income and Corporation Tax |
| SB 622* |
Lowenthal-D Low-income housing tax credits |
Other Income and Corporation Tax |
| SB 636 |
Ashburn-R Vehicle license fees |
Miscellaneous |
| SB 655* |
Padilla-D Sales tax exemption: diabetic supplies |
Sales Tax |
| SB 658* |
Walters-R Sales tax exclusion: trade-in motor vehicles |
Sales Tax |
| SB 676 |
Wolk-D Local fees |
Miscellaneous |
| SB 699* |
Alquist-D Sales tax exemption: sustainable development |
Sales Tax |
| SB 704 |
Denham-R State budget: San Quentin Prison |
Other State Budget Legislation |
| SB 714* |
Dutton-R Sales tax exclusion: trade-in vehicles |
Sales Tax |
| SB 765* |
Dutton-R Sales tax exemptions: thrift stores: military bases |
Sales Tax |
| SB 767* |
Cedillo-D Tax credits and deductions: suspension |
Other Income and Corporation Tax |
| SB 777 |
Wolk-D State budget: performance budgeting |
Other State Budget Legislation |
| SB 809* |
Assembly Veterans Affairs Committee Sales tax: veterans: itinerant vendors |
Sales Tax |
| SB 816 |
Ducheny-D Property taxation |
Property Tax |
| SB 822 |
Assembly Revenue And Taxation Committee Property taxation: local administration |
Property Tax |
| SB 823 |
Assembly Revenue And Taxation Committee Property tax collection law |
Property Tax |
| SB 824 |
Senate Revenue And Taxation Committee Property taxation |
Property Tax Miscellaneous |
| SCA 1 |
Walters-R State budget |
Other State Budget Legislation |
| SCA 2 |
Wyland-R Revised legislative sessions: budget consideration |
Other State Budget Legislation |
| SCA 5 |
Hancock-D State budget: vote threshold |
Other State Budget Legislation |
| SCA 6 |
Simitian-D Parcel taxes: educational entities |
Property Tax |
| SCA 7 |
Maldonado-R Budget Bill: legislative compensation |
Other State Budget Legislation |
| SCA 9 |
Ducheny-D State budget: vote threshold |
Other State Budget Legislation |
| SCA 11 |
Dutton-R Property taxation: base year value transfers |
Property Tax |
| SCA 12 |
Kehoe-D Special taxes: public safety services |
Miscellaneous |
| SCA 13 |
Strickland-R Property tax: new construction |
Property Tax |
| SCA 15 |
Calderon-D State budget |
Other State Budget Legislation |
| SCA 18 |
Liu-D Property-related fees |
Property Tax |
| SCA 22 |
Wolk-D State budget |
Other State Budget Legislation |
| SCA 25 |
Denham-R Budget legislation |
Other State Budget Legislation |
| SJR 1 |
Ducheny-D Sales Tax Fairness and Simplification Act |
Sales Tax |
| SB 3X |
Ducheny-D 2008-09 Budget Act: revisions |
2008-09 State Budget Trailer Bills |
| SB 4X |
Ducheny-D Environmental quality: surplus state property |
2008-09 State Budget Trailer Bills |
| SB 5X |
Ducheny-D 2008-09 Human Services Budget trailer bill |
2008-09 State Budget Trailer Bills |
| SB 6X |
Ducheny-D Sales tax: transportation purposes |
2008-09 State Budget Trailer Bills Sales Tax |
| SB 7X |
Ducheny-D 2008-09 General Government Budget trailer bill |
2008-09 State Budget Trailer Bills |
| SB 11X |
Ducheny-D Motor vehicle fuel fees |
2008-09 State Budget Trailer Bills Miscellaneous |
| SB 3XX |
Florez-D Air pollution: grants: farm equipment |
2008-09 State Budget Trailer Bills |
| SB 4XX |
Cogdill-R Public contract: design-build: public private partnerships |
2008-09 State Budget Trailer Bills |
| SB 7XX |
Corbett-D Residential mortgage loans: foreclosure |
2008-09 State Budget Trailer Bills |
| SB 9XX |
Padilla-D Prevailing wage enforcement: public works |
2008-09 State Budget Trailer Bills |
| SB 10XX |
Oropeza-D Vehicle license fees: rental car companies |
2009-10 State Budget and Trailer Bills Miscellaneous |
| SB 11XX |
Steinberg-D Judges: employment benefits |
2008-09 State Budget Trailer Bills |
| SB 12XX |
Steinberg-D Court facilities financing |
2008-09 State Budget Trailer Bills |
| SB 15XX* |
Ashburn-R Income tax credit: principal residence |
2008-09 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 16XX |
Ashburn-R Horse racing: license fees: fairs |
2008-09 State Budget Trailer Bills |
| SB 1XXX* |
Ducheny-D State Budget Act of 2009-10 |
2009-10 State Budget and Trailer Bills |
| SB 2XXX* |
Ducheny-D 2008-09 Budget: revisions |
2008-09 State Budget Trailer Bills |
| SB 4XXX* |
Ducheny-D 2009-10 Education Budget trailer bill |
2009-10 State Budget and Trailer Bills 2008-09 State Budget Trailer Bills |
| SB 6XXX* |
Ducheny-D 2009-10 Human Services Budget trailer bill |
2009-10 State Budget and Trailer Bills 2008-09 State Budget Trailer Bills |
| SB 7XXX* |
Ducheny-D 2009-10 Transportation Budget trailer bill |
2009-10 State Budget and Trailer Bills 2008-09 State Budget Trailer Bills |
| SB 8XXX* |
Ducheny-D 2009-10 General Government Budget trailer bill |
2009-10 State Budget and Trailer Bills 2008-09 State Budget Trailer Bills Property Tax |
| SB 10XXX* |
Ducheny-D 2008-09 Mental Health Budget trailer bill |
2008-09 State Budget Trailer Bills |
| SB 13XXX* |
Alquist-D Domestic violence shelters |
2009-10 State Budget and Trailer Bills |
| SB 14XXX* |
Ducheny-D Prison construction |
2008-09 State Budget Trailer Bills |
| SB 15XXX* |
Calderon-D 2009-10 Taxation Budget trailer bill |
2009-10 State Budget and Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 17XXX |
Ducheny-D Tax enforcement |
Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| SB 18XXX |
Ducheny-D Corrections Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| SB 19XXX* |
Ducheny-D Elections |
2008-09 State Budget Trailer Bills |
| SB 20XXX* |
Maldonado-R 2009-10 State Controller's Budget |
2009-10 State Budget and Trailer Bills |
| SB 24XXX* |
Alquist-D Medi-Cal: continuous eligibility: semiannual status reports |
2008-09 State Budget Trailer Bills |
| SB 27XXX* |
Negrete McLeod-D Safe drinking water: federal funding |
2008-09 State Budget Trailer Bills |
| SB 37XXX* |
Ashburn-R Income tax credit: home purchases |
Other Income and Corporation Tax |
| SB 13XXXX* |
Ducheny-D 2009-10 Courts/Corrections Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| SB 16XXXX* |
Ducheny-D State finances |
2009-10 State Budget and Trailer Bills |
| AB 47* |
Ma-D Tax credits: adoption costs |
Other Income and Corporation Tax |
| AB 94 |
Evans-D Natural Heritage Preservation Tax Credit Act of 2000 |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 103* |
De Leon-D Property taxation: change in ownership |
Property Tax |
| AB 104* |
Charles Calderon-D Income taxes: pensions |
Other Income and Corporation Tax |
| AB 111* |
Niello-R Income tax: mortgage debt forgiveness |
Other Income and Corporation Tax |
| AB 129* |
Ma-D Confidentiality: taxpayer communications |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 143* |
Jeffries-R Property taxation: replicated tax payments |
Property Tax |
| AB 150* |
Smyth-R Sales tax exemption: energy efficient products |
Sales Tax |
| AB 157* |
Anderson-R Property taxation: transfer of base year value |
Property Tax |
| AB 178 |
Skinner-D Sales and use taxes |
Sales Tax |
| AB 182* |
Assembly Budget Committee Community redevelopment: revenues |
Property Tax |
| AB 185* |
Assembly Budget Committee Property tax revenues: Proposition 1A receivables |
Property Tax |
| AB 187* |
Assembly Budget Committee Student financial aid |
2009-10 State Budget and Trailer Bills |
| AB 189* |
Assembly Budget Committee Bonds: letters of credit |
2009-10 State Budget and Trailer Bills |
| AB 229* |
Charles Calderon-D Sales tax: shipments outside the state |
Sales Tax |
| AB 233 |
Smyth-R Income tax deduction: pet adoption costs |
Other Income and Corporation Tax |
| AB 267 |
Torlakson-D Special taxes: education finance districts |
Miscellaneous |
| AB 278 |
Charles Calderon-D Tax law: information returns |
Other Income and Corporation Tax |
| AB 279* |
Duvall-R Income tax: Great Schools Tax Credit Act |
Other Income and Corporation Tax |
| AB 286 |
Salas-D Vehicle registration fees |
Miscellaneous |
| AB 292 |
Yamada-D Income tax checkoff: Alzheimer's disease |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 294* |
Anderson-R Tax deductions: defensible space |
Other Income and Corporation Tax |
| AB 311 |
Ma-D Property taxation: certificated aircraft assessment |
Property Tax |
| AB 321 |
Niello-R Property tax: base year value transfers |
Property Tax |
| AB 326* |
Garrick-R Income tax: health savings accounts |
Other Income and Corporation Tax |
| AB 327* |
Garrick-R Corporation tax: minimum franchise tax |
Other Income and Corporation Tax |
| AB 340* |
Knight-R Tax credits: hiring credit |
Other Income and Corporation Tax |
| AB 347 |
Block-D Sales tax: failure to furnish information |
Sales Tax |
| AB 363* |
Miller-R Tax credits: fire safety compliance |
Other Income and Corporation Tax |
| AB 404 |
Eng-D Income tax exemptions: charitable organizations |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 462* |
Price-D Taxation: college affordability |
Other Income and Corporation Tax |
| AB 469 |
Eng-D Income tax reporting |
Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| AB 484 |
Eng-D Franchise Tax Board: tax liabilities |
Miscellaneous |
| AB 529* |
Blumenfield-D Income tax: Golden State Scholarshare Savings Trust |
Other Income and Corporation Tax |
| AB 540 |
Monning-D Bureau of State Audits: budget |
Other State Budget Legislation |
| AB 546* |
Knight-R Sales tax exemption: photovoltaic panels |
Sales Tax |
| AB 563* |
Cook-R Income tax checkoff: California Military Family Relief Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 656* |
Torrico-D Oil and gas tax severance tax |
Miscellaneous |
| AB 659* |
Hayashi-D Sales tax: garment cleaners |
Sales Tax |
| AB 675* |
Gilmore-R Tax deductions: 529 college savings plans |
Other Income and Corporation Tax |
| AB 676* |
Jeffries-R Sales tax: destination management company |
Sales Tax |
| AB 689 |
Charles Calderon-D Cigarette and Tobacco Products Tax Law: tobacco products |
Miscellaneous |
| AB 692 |
Charles Calderon-D Taxation: corporate reorganization |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 693 |
Silva-R Board of Equalization: tax administration |
Miscellaneous |
| AB 697 |
Charles Calderon-D Corporation taxes: underpayments: penalty |
Other Income and Corporation Tax |
| AB 757* |
Niello-R Income taxes: education savings account |
Other Income and Corporation Tax |
| AB 765* |
Caballero-D Income tax: credit: purchase: principal residence |
Other Income and Corporation Tax |
| AB 824 |
Harkey-R Property taxation: assessment procedures |
Property Tax |
| AB 841 |
Fuentes-D Low-income housing tax credits: City of Los Angeles |
Other Income and Corporation Tax |
| AB 847* |
Salas-D Sales tax: adult entertainment |
Sales Tax |
| AB 852 |
Fong-D Property taxation: statement |
Property Tax |
| AB 876* |
Harkey-R Income and corporation taxes: capital gains: exclusion |
Other Income and Corporation Tax |
| AB 902* |
Torres-D Tax credits/deductions: foreclosed homes |
Other Income and Corporation Tax |
| AB 912 |
Torres-D Emergency Telephone Users Surcharge |
Miscellaneous |
| AB 922* |
Miller-R Diesel fuel tax: exemption |
Miscellaneous |
| AB 992 |
Lieu-D Advertising: residential property taxes |
Property Tax |
| AB 1018 |
Hill-D State finance |
Other State Budget Legislation |
| AB 1019 |
Beall-D Alcohol mitigation fee |
Miscellaneous |
| AB 1028* |
Blumenfield-D Sales tax exemption: renewable energy systems |
Sales Tax |
| AB 1029 |
Blumenfield-D Mortgages: tax deferral program participants |
Property Tax |
| AB 1049 |
Torrico-D Income tax checkoff: Safely Surrendered Baby Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1065* |
Gilmore-R Low-income housing tax credits |
Other Income and Corporation Tax |
| AB 1077* |
Anderson-R Income taxes: military retirement benefits |
Other Income and Corporation Tax |
| AB 1082* |
Torrico-D Sales tax: domestic violence prevention |
Sales Tax |
| AB 1087 |
Ma-D Sales tax: administration |
Sales Tax |
| AB 1139* |
John Perez-D Income tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 1159* |
V. Manuel Perez-D Tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 1176 |
Ammiano-D Ad valorem taxes: infrastructure financing districts |
Property Tax |
| AB 1178* |
Block-D Corporation tax: water's edge election: tax havens |
Other Income and Corporation Tax |
| AB 1251 |
Saldana-D Income tax: overpayment: interest |
Other Income and Corporation Tax |
| AB 1299 |
Coto-D State taxes: vote requirement |
Miscellaneous |
| AB 1304* |
Saldana-D Sales tax exemption: electric vehicles |
Sales Tax |
| AB 1332 |
Salas-D Property tax exemption: military housing |
Property Tax |
| AB 1339 |
V. Manuel Perez-D Property tax revenue allocations |
Property Tax |
| AB 1341 |
Saldana-D Property tax: disabled veterans' exemption |
Property Tax |
| AB 1342 |
Evans-D Local income tax |
Other Income and Corporation Tax Miscellaneous |
| AB 1344 |
Fletcher-R Taxation: military housing |
Property Tax |
| AB 1382 |
Niello-R State budget: performance budgeting |
Other State Budget Legislation |
| AB 1387 |
Tran-R Tax proceedings |
Miscellaneous |
| AB 1411 |
Torrico-D Budget Bill: legislative campaigning restriction |
Other State Budget Legislation |
| AB 1474* |
Cook-R Sales tax exemption: mobilehomes |
Sales Tax |
| AB 1484* |
Anderson-R Tax credits: research and development |
Other Income and Corporation Tax |
| AB 1486* |
Furutani-D Sales tax: consumer: nonprofit membership organizations |
Sales Tax |
| AB 1508* |
Torrico-D Tax credits: lending employees to schools |
Other Income and Corporation Tax |
| AB 1523* |
Charles Calderon-D Sales tax exemption: fixed price contracts |
Sales Tax |
| AB 1545 |
Assembly Revenue And Taxation Committee Uniform Principal and Income Act |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1546 |
Assembly Revenue And Taxation Committee Taxation: limited partnerships: dependent exemption credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1547 |
Assembly Revenue And Taxation Committee Board of Equalization: tax administration |
Sales Tax Miscellaneous |
| AB 1553 |
Fuentes-D Telephone: surcharge for deaf and disabled |
Miscellaneous |
| AB 1554* |
Assembly Jobs, Economic Development And The Economy Committee Low-income tax credit: farmworker housing |
Other Income and Corporation Tax |
| AB 1568 |
Salas-D Income taxation: disaster relief |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 1580* |
Charles Calderon-D Taxation: federal conformity |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| ACA 4 |
Bass-D State budget |
Other State Budget Legislation |
| ACA 6 |
Charles Calderon-D Tax expenditures: operative period |
Miscellaneous |
| ACA 9 |
Huffman-D Special taxes: voter approval |
Miscellaneous |
| ACA 10 |
Torlakson-D Special tax: education |
Miscellaneous |
| ACA 15 |
Arambula-IN Special tax: transportation |
Miscellaneous |
| ACA 18 |
Evans-D State budget: vote threshold |
Other State Budget Legislation |
| ACA 19 |
Blakeslee-R State budget: essential state functions |
Other State Budget Legislation |
| ACA 22 |
Torlakson-D Cigarette and tobacco taxes |
Miscellaneous |
| AJR 12 |
Block-D Offshore tax haven jurisdictions |
Other Income and Corporation Tax |
| AB 2X* |
Evans-D 2008-09 Taxation Budget trailer bill |
2008-09 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax Miscellaneous |
| AB 3X |
Evans-D 2008-09 Budget trailer bill: hospital planning process |
2008-09 State Budget Trailer Bills |
| AB 4X |
Evans-D 2008-09 Education Budget trailer bill |
2008-09 State Budget Trailer Bills |
| AB 5X |
Evans-D Transportation projects |
2008-09 State Budget Trailer Bills |
| AB 6X |
Evans-D 2008-09 Transportation Budget trailer bill |
2008-09 State Budget Trailer Bills |
| AB 7X* |
Evans-D 2008-09 Infrastructure Bonds Budget trailer bill |
2008-09 State Budget Trailer Bills |
| AB 8X |
Evans-D 2008-09 Public Safety Budget trailer bill |
2008-09 State Budget Trailer Bills |
| AB 10X* |
Evans-D Prison facilities: construction |
2008-09 State Budget Trailer Bills |
| AB 12X |
Evans-D Taxation: withholding: 2009-10 Budget |
2008-09 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 5XX |
Gaines-R Employment: alternative workweek schedules |
2008-09 State Budget Trailer Bills |
| AB 7XX |
Lieu-D California Foreclosure Prevention Act |
2008-09 State Budget Trailer Bills |
| AB 8XX |
Nestande-R California Environmental Quality Act: exemptions |
2008-09 State Budget Trailer Bills |
| AB 3XXX* |
Evans-D 2008 and 2009 Budget trailer bills |
2008-09 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax Miscellaneous |
| AB 5XXX* |
Evans-D 2008-09 Health Budget trailer bill |
2008-09 State Budget Trailer Bills |
| AB 7XXX* |
Evans-D State funds: registered warrants |
2008-09 State Budget Trailer Bills |
| AB 12XXX* |
Evans-D California State Lottery |
2008-09 State Budget Trailer Bills |
| AB 13XXX* |
Evans-D 2009-10 Cash Management Budget trailer bill |
2009-10 State Budget and Trailer Bills 2008-09 State Budget Trailer Bills |
| AB 15XXX* |
Krekorian-D Tax credits: apportionment |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 16XXX* |
Evans-D State finance: federal funds |
2008-09 State Budget Trailer Bills |
| AB 17XXX* |
Evans-D California Children and Families Act |
2009-10 State Budget and Trailer Bills |
| AB 23XXX* |
Coto-D Unemployment insurance: extended benefits |
2008-09 State Budget Trailer Bills |
| AB 29XXX |
Coto-D Unemployment insurance claims |
2008-09 State Budget Trailer Bills |
| AB 39XXX* |
Evans-D Taxes and fees |
Miscellaneous |
| AB 40XXX |
Evans-D Fuel user and vehicle fees |
Miscellaneous |
| ACA 1XXX |
Niello-R State finance |
2009-10 State Budget and Trailer Bills |
| ACA 2XXX |
Bass-D Education finance |
2009-10 State Budget and Trailer Bills |
| AB 1XXXX* |
Evans-D 2009-10 Budget Act: revisions |
2009-10 State Budget and Trailer Bills |
| AB 2XXXX* |
Evans-D 2009-10 Education Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 3XXXX* |
Evans-D 2009-10 Education Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 4XXXX* |
Evans-D 2009-10 Human Services Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 5XXXX* |
Evans-D 2009-10 Health Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 6XXXX* |
Evans-D Medi-Cal |
2009-10 State Budget and Trailer Bills |
| AB 7XXXX |
Evans-D Public assistance programs |
2009-10 State Budget and Trailer Bills |
| AB 8XXXX |
Evans-D CalWORKS/Health |
2009-10 State Budget and Trailer Bills |
| AB 9XXXX* |
Evans-D Developmental Disabilities Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 10XXXX* |
Assembly Budget Committee 2009-10 Transportation Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 11XXXX* |
Evans-D 2009-10 Public Resources Budget trailer bill |
2009-10 State Budget and Trailer Bills |
| AB 12XXXX* |
Evans-D 2009-10 General Government Budget trailer bill |
2009-10 State Budget and Trailer Bills Sales Tax |
| AB 14XXXX* |
Evans-D Property tax revenue allocations |
2009-10 State Budget and Trailer Bills Property Tax |
| AB 15XXXX* |
Gaines-R Property tax revenues: payback |
2009-10 State Budget and Trailer Bills Property Tax |
| AB 17XXXX |
Assembly Budget Committee 2009-10 Taxation Budget trailer bill |
2009-10 State Budget and Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 18XXXX |
Assembly Budget Committee 2009-10 Tax Enforcement Budget trailer bill |
2009-10 State Budget and Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| AB 19XXXX |
Evans-D In-home supportive services: fraud |
2009-10 State Budget and Trailer Bills |
| AB 20XXXX |
Audra Strickland-R Consolidation/elimination of boards |
2009-10 State Budget and Trailer Bills |
| AB 21XXXX* |
Evans-D Procurement reform |
2009-10 State Budget and Trailer Bills |
| AB 22XXXX* |
Evans-D Asset management |
2009-10 State Budget and Trailer Bills |
| AB 25XXXX* |
Evans-D Surplus state funds |
2009-10 State Budget and Trailer Bills |
| AB 26XXXX |
Evans-D Community redevelopment |
2009-10 State Budget and Trailer Bills |
