State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
SB 1347 (Brulte-R) Zero-based budgeting: other budget legislation
Requires the Governor to propose a budget which: (1) uses a zero-based budget methodology, (2) contains performance measures, and (3) provides a method for evaluating budgetary effectiveness and efficiency. These changes would be applied to the 2003-04 budget. Establishes a task force to help the state transition to a zero-based budget.
(Died in Assembly Budget Committee)
SB 1831 (Peace-D) Tobacco assets: sales: budget trailer bill
Authorizes the Infrastructure and Economic Development Bank to sell al or any portion of the state's tobacco settlement assets to provide up to $4.5 billion of proceeds for the General Fund. Specifically, authorizes the sales of revenues due California under the Master Settlement Agreement with states' attorneys general as necessary to achieve $4.5 billion of net proceeds.
Chapter 414, Statutes of 2002
SB 1832 (Senate Budget And Fiscal Review Committee) Budget Act of 2001: contingencies or emergencies
Appropriates $305,411,000 in augmentation of the 2001 Budget Act. Allows the Director of the State Department of Finance to withhold authorization for the expenditure of funds appropriated in the bill until preliminary estimates of potential deficiencies are verified. Appropriates $52,500,000 in augmentation of the 2000 Budget Act for allocation to the State Department of Corrections.
Chapter 509, Statutes of 2002
SB 1833 (Peace-D) Public social services: budget trailer bill
A budget trailer bill that saves $23.5 million to the General Fund through a shift of cost of Child Welfare Services Emergency Assistance Case Management Activities from Temporary Assistance to Needy Families to the General Fund.
Chapter 77, Statutes of 2002
SB 1834* (Senate Budget And Fiscal Review Committee) Transportation funding: budget trailer bill
Continues the refinancing of the traffic congestion relief program and authorizes additional loans from the State Highway Account to facilitate increased loans from the Traffic Congestion Relief Fund to the General Fund.
Chapter 445, Statutes of 2002
SB 1835* (Senate Budget And Fiscal Review Committee) State government: budget trailer bill
Makes the following adjustments to the state budget: (1) requires significant cuts to the state bureaucracy to a total of five percent and $750 million; (2) requires the Governor to issue an executive order to provide additional service credit for designated units in order to encourage and early retirement of state employees; (3) requires the 1,000 state positions to be abolished by the end of the 2003-04 budget year; and (4) limits General Fund expenditures for the 2003-04 budget year to the amount of General Fund revenues.
Chapter 1170, Statutes of 2002 (did not take effect as SB 1849 was not chaptered)
Similar legislation is AB 593 (Oropeza-D), Chapter 1023, Statutes of 2002
SCR 69 (Senate Budget And Fiscal Review Committee) Supplemental Report on the 2002 Budget Bill
Declares that the Supplemental Report on the 2002 Budget Bill reflects the intent of both houses of the Legislature in adopting the Budget Act of 2002. Declares that the report shall be interpreted as the intent of the Legislature by the various agencies of state government affected by the statements contained in the report. Requires the Legislative Analyst to transmit copies of the appropriate parts of the report to the agencies to which the report is directed.
(Died in Assembly Budget Committee)
SB 1XXX* (Peace-D) Budget Act of 2001
Reduces General Fund expenditures for the 2001 State Budget by $2.2 billion. Program reductions were made in K-12 Education ($857 million), General Government ($605 million), Resources ($187 million), Transportation ($138 million), Social Services ($116 million), Local Government ($109 million), Health Services ($89 million), Higher Education ($56 million), and Criminal Justice ($6 million).
Chapter 1, Statutes of 2001-02, Third Extraordinary Session
SB 4XXX* (Peace-D) Budget Act of 2001
Shifts 10 2001 State Budget authorized projects from the General Fund to Lease Revenue Bonds in order to transfer part of the gap in the General Fund shortfall.
Chapter 3, Statutes of 2001-02, Third Extraordinary Session
SB 5XXX* (Peace-D) 2001 State Budget: education statutory trailer bill
Makes the statutory changes necessary to achieve the reduction in current-year education costs contained in SB1XXX.
Chapter 2, Statutes of 2001-02, Third Extraordinary Session
AB 425* (Oropeza-D) 2002-03 Budget Act
Enacts the 2002-03 State Budget Act, which was a $98.9 billion state spending plan. The Governor item-vetoed $235 million from the budget.
Chapter 379, Statutes of 2002 - Item Veto
AB 428 (Shelley-D) State Supplementary Program: budget trailer bill
Makes technical changes to existing law to require the state to pass through to recipients any federal cost of living adjustment (COLA) to Supplemental Support Income/Supplemental State Program (SSI/SSP) grants in any year in which that state suspends its portion of the SSI/SSP COLA.
Chapter 1021, Statutes of 2002
AB 442* (Assembly Budget Committee) Health: budget trailer bill
The omnibus health budget trailer bill which makes changes in disproportionate share hospitals, Medi-Cal, public health bioterrorism funding, county medical services program, developmental services, mental health, genetic diseases funding, toxic mold funding, cancer research funding, and health families program.
Chapter 1161, Statutes of 2002
AB 444* (Assembly Budget Committee) Human services: budget trailer bill
Human services budget trailer bill which changes law relative to child support, community services and development, alcohol and drug programs, statewide health planning and development, employment development, health and human services data centers, social services, and rehabilitation.
Chapter 1022, Statutes of 2002
AB 593* (Oropeza-D) State government: budget trailer bill
Makes various adjustments to the budget to reduce expenditures in the state bureaucracy. Requires cuts to a total of five percent and $750 million. Requires the Governor to issue an executive order to provide additional service credits for designated units in order to encourage the early retirement of state employees. Limits General Fund expenditures for the 2002-03 budget year to the amount of General Fund revenues.
Chapter 1023, Statutes of 2002
Similar legislation was SB 1835* (Senate Budget and Fiscal Review Committee), which was Chapter 1170, Statutes of 2002, but did not take effect as SB 1849 was not chaptered.
AB 692 (Aroner-D) Human services: cleanup to AB 444: budget trailer bill
Contains technical cleanup language to the following programs contained in AB 444 (Assembly Budget Committee), the omnibus social services budget trailer bill: Supplemental Security income and State Supplementary Program for the Aged, Blind, and Disabled; California Works Opportunity and Responsibility to Kids; the Food Stamp program; and child support services.
Chapter 1024, Statutes of 2002
AB 1768* (Oropeza-D) State and local government: budget trailer bill
Specifies that any amounts received from the federal government for homeland security and appropriated in the Budget Act, not more than $15 million may be allocated to the security adviser to the Governor for disbursement to state and local government public safety agencies to procure and operate specified video equipment. Requires that two employees of the Secretary of State's office be appointed by the Governor and be exempt from civil service. Limits property tax from the redevelopment agencies to the Educational Review Augmentation Fund to fiscal year 2002-03. Allows the State Franchise Tax Board to round the interest rate paid by the state on overpayments to the nearest full percent and provides that the interest rate (for corporations) is to be the lesser of five percent or the bond equivalent rate of 13-week United States Treasury bills.
Allows the Secretary of the Technology, Trade and Commerce Agency, with the approval of the Director of the State Department of Finance, to direct the Controller to transfer specified funds of the agency to the General Fund to be credited toward an uncollected reduction in the agency budget. Enables competition for the creation of new e-government systems within the state. Cleans up legislation relating to the expenditure of funds from California Clean Water, Clean Air, Safe Neighborhood Parks and Coastal Protection Act of 2002 for the purpose of preserving state historical and cultural resources and permits the use of Proposition 40 for both opportunity grants and capital outlay projects. Appropriates $5 million from the Public Transportation Account in the State Transportation Fund to the State Department of Transportation for local assistance to the City of Shifter for the Southern San Joaquin Valley Intermodal Facility. Makes specified appropriations by the Budget Acts of 1998 and 1999 to the Western Center for Archaeology and Paleontology and by the Budget Act of 1999 the Regional Aquatic Center swimming pool in the City of San Jacinto available for liquidation until June 30, 2005.
Some of the provisions of this bill are contained in AB 3000 (Assembly Budget Committee).
Chapter 1127, Statutes of 2002 - Item Veto
Governor item-vetoed the $15 million for the Governor's security advisor.
AB 2065* (Oropeza-D) Income/corporation taxes: budget trailer bill
Omnibus revenue and taxation budget trailer bill which suspends the deduction of net operating loss carryovers, suspends the Teacher Tax Credit for one year, authorizes the State Franchise Tax Board and the State Board of Equalization to offer forgiveness any penalties, interest, or fees on unpaid income tax and sales tax accounts if the outstanding tax liability is paid. Requires income tax withholding at a rate of three and one-half percent from the proceeds of the sale of real property purchased from individuals who are California residents. Increases the optional flat withholding rate for stock options and bonus income from six percent to 9.3 percent. Changes the methodology for calculating deductions for bank bad-debut losses under the Bank and Corporation Tax to conform to federal law. Exempts taxpayers from any penalties for underpayment of estimated taxes during 2002 resulting from changes in taxes made by the bill.
Chapter 488, Statutes of 2002
AB 2781* (Oropeza-D) Education finance: budget trailer bill
Education finance budget trailer bill which makes changes in a number of education programs. Appropriates $406 million for equalization, as well as $681 million for various programs.
Chapter 1167, Statutes of 2002 - Item Veto
The Governor refused the revenue limit equalization by $203 million and $800,000 for the Standardized Testing and Reporting Program to correct an unintended over-appropriation of the item.
AB 2785 (Oropeza-D) Education finance: budget trailer bill
Makes changes to AB 3008 (Oropeza-D), which is a budget education trailer bill by clarifying that a $503 million appropriation for adult education programs be made from the balance of the Proposition 98 Revision Account, as well as about $213 million in unused Proposition 98 funds from various K-12 education programs from prior fiscal years and prior budgets.
Chapter 444, Statutes of 2002
AB 2996* (Assembly Budget Committee) Transportation finance: budget trailer bill
Transportation budget trailer bill which ensures the stability of the Motor Vehicle Account. Imposes new fees for the State Department of Motor Vehicles and increases other fees. Allows the investment of bond or commercial paper proceeds to the Toll Bridge Seismic Retrofit Account to increase investment earnings which is to be used to offset the overall need for debt financing of toll bridge seismic retrofit projects.
Chapter 805, Statutes of 2002
AB 2997* (Assembly Budget Committee) Natural resources: budget trailer bill
Eliminates the local match requirements for Roberti-Z'berg grant funds and suspends the allocation of federal Outer Continent Shelf Lands Act funds until January 1, 2004.
Chapter 1031, Statutes of 2002
AB 2998* (Assembly Budget Committee) Instructional materials: budget trailer bill
Conforms statutes made in the 2002-03 budget to charter school block grant funds by allowing charter schools to receive funds for instructional materials.
Vetoed by the Governor
AB 3000* (Assembly Budget Committee) State and local government: budget trailer bill
State and local government budget trailer omnibus bill which makes changes in the law relating to claims for money or damages against the state or local agency, the State Board of Corrections, the State Department of the Youth Authority, Trial Court, State Department of Corrections, State Department of Justice, the Office of Criminal Justice Planning, California Consumer Power and Conservation Financing Authority, Public Utilities Commission, State Department of Industrial Relations, State Water Resources Conservation Board, State Technology, Trade, and Commerce Agency, State Department of General Services, Legislative Counsel Bureau, State Bureau of State Barbering and Cosmetology, interest rates paid on various overpayments, State Department of Finance, State Controller, Dymally-Alatorre Bilingual Act, vacant state positions, State Department of Insurance, and the State Board of Equalization.
Some of the provisions of this bill are also contained in AB 1768 (Oropeza-D).
Chapter 1124, Statutes of 2002
AB 3004 (Assembly Budget Committee) Natural disaster relief: budget trailer bill
Defers the repayment of the natural disaster loan owed by the City of Millbrae.
Vetoed by the Governor
AB 3005* (Assembly Budget Committee) Education: budget trailer bill
Makes changes necessary to implement portions of the 2002-03 budget related to education issues.
Chapter 1032, Statutes of 2002
AB 3006* (Assembly Budget Committee) Medi-Cal: budget trailer bill
Repeals Section 103 of AB 442 (Assembly Budget Committee), the omnibus health budget trailer bill. This bill preserves Medi-Cal provider rates at their current level.
Chapter 1164, Statutes of 2002
AB 3009* (Assembly Budget Committee) Tax credits: energy surcharge: budget trailer bill
Suspends, for two years, the Natural Heritage Preservation tax audit and increases the energy surcharge.
Chapter 1033, Statutes of 2002
AB 3010 (Assembly Budget Committee) Unemployment insurance: budget trailer bill
Provides an alternative base period to be used for claimants whose earnings under the current system do not qualify the individual for unemployment insurance.
Vetoed by the Governor
ACA 11 (Richman-R) Infrastructure funding: budget trailer bill
Transfers an increasing percentage of annual General Fund revenues to an account deducted for infrastructure.
Resolution Chapter 185, Statutes of 2002
ACA 16 (Hollingsworth-R) State government: other budget legislation
Revises California Constitution provisions relating to the submission by the Governor to the Legislature and the budget deadline. Also provides for a two-year budget.
(Died in Assembly Budget Committee)
HR 96 (Wesson-D) Budgeting commission
Establishes the Speaker of the Assembly's Commission on Structural Challenges to Budgeting in California.
Adopted by the Assembly
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 219* (Scott-D) Income tax: victims of terrorism
Grants California taxpayers who are victims of terrorism the same types of favorable tax treatment already allowed to them at the federal level. Makes it easier for financially disabled taxpayers to file claims for refund. Corrects an unintentional drafting error in omnibus conformity legislation enacted earlier this year by ensuring that an existing income exclusion for employer-provided adoption assistance does not sunset on December 31, 2002. Makes other, more technical cleanup changes to omnibus conformity legislation passed earlier during 2002. Simplifies the filing requirements for shareholders of certain businesses required to change their corporate filing status as a result of this year's omnibus federal conformity legislation.
Chapter 807, Statutes of 2002
A similar bill was AB 2978* (Assembly Revenue and Taxation Committee), which died in the Senate Revenue and Taxation Committee.
SB 657* (Scott-D) Income/corporation tax conformity
Conforms state income and corporation tax laws to provisions of the federal Economic Growth and Tax Relief Reconciliation Act of 2001 that apply to retirement plans and certain trusts, including provisions relating to annuities and certain proceeds of life insurance contracts, IRAs, employee annuities, qualified state tuition programs, retirement savings, deferred compensation plans, employee-funded pension trusts, VEBAs, and group legal service plans. Conforms to federal tax law which denies a deduction for employee compensation in excess of $1 million and which denies a business deduction for club dues. (In 2002, 75 percent of the club dues deduction is disallowed; in future years, all of the deduction is disallowed.) In addition, the bill requires corporations which elect certain tax treatment at the federal level use the same tax characterization when filing their state tax returns.
Chapter 34, Statutes of 2002
The companion measure to this bill is AB 1122* (Corbett-D), which became Chapter 34, Statues of 2002. Similar legislation was AB 1743* (John Campbell-R), which died in Assembly Revenue and Taxation Committee, AB 1744* (Corbett-D), which died in Assembly Appropriations Committee, and AB 2557* (Leach-R), which died in Assembly Revenue and Taxation Committee.
SB 1365 (Speier-D) Insurance tax checkoff: breast cancer
Extends the expiration date of the California Breast Cancer Research Fund from January 1, 2003 to January 1, 2008.
Chapter 484, Statutes of 2002
SB 1445 (Alpert-D) Income and corporation taxes: settlements
Increases settlement amount authority in corporation and income tax disputes form $5,000 to $7,500 and allows settlement agreements to resolve all tax issues for a particular tax year.
Chapter 258, Statutes of 2002
SB 1660 (Scott-D) Income/corporation taxes
Makes various technical and administrative changes in the income and corporation taxes relative to (1) original issue discount transitional rules, (2) a court-ordered debt collection program, (3) joint strike fighter credit cleanup, and (4) energy tax credit. Clarifies the computation of the Teacher Retention Credit and the definition of a qualified educational institution.
Chapter 487, Statutes of 2002
SB 1724* (Speier-D) Income tax credit: child care
Exempts the Child and Dependent Care Credit to conform to recently-enacted federal changes.
Chapter 824, Statutes of 2002
SB 1977* (Johannessen-R) Corporation taxes: transfer of assets
Provides that the contribution or other transfer of assets from a mutual water company established prior to September 26, 1977, that is federally tax exempt, but that is a taxable entity under California law to a community service district, is not a transfer subject to tax under the law.
Chapter 1108, Statutes of 2002
SB 2051 (Bowen-D) Income and corporation taxes: information privacy
Conforms California tax laws with the Internal Revenue Code provision that excludes tax information and liability from the amendment procedure of the Information Practices Act.
Chapter 694, Statutes of 2002
SJR 29 (Murray-D) Income tax: film and television
Requests the President of the United States and Congress to enact the Independent Film and Television Production Incentive Act of 2001 to address the problem of economic runaway film and television productions.
Resolution Chapter 80, Statutes of 2002
AB 131* (Corbett-D) Income/corporation taxes: federal conformity
Extends to public employees the ability to roll over their 457 deferred compensation plans into IRAs and allows them to purchase service credits with their 457 or 403(b) accounts.
Chapter 30, Statutes of 2002
AB 690* (Wiggins-D) Community Development Financial Institution
Provides that the State Assistance Fund for Enterprise, Business, and Industrial Development Corporation meets the definition of community development financial institution for purposes of taxpayer eligibility for certain tax credits.
Chapter 939, Statutes of 2002
AB 957 (Papan-D) Income tax: Lupus Foundation of America
Clarifies that the State Department of Health Services serves only as a pass-through entity for money contributed to the Lupus Foundation of America by taxpayers using the Lupus Foundation of America, California Chapters Fund Checkoff option.
Chapter 135, Statutes of 2002
AB 989 (Chan-D) Holocaust restitution payments
Provides that restitution payments for those persecuted by Nazi Germany or other Axis regime shall not be considered income for calculating eligibility for certain benefits and shall not be subject to income tax.
Chapter 701, Statutes of 2002
AB 1122* (Corbett-D) Income/corporation taxes: federal conformity
Conforms to recent federal tax changes relative to qualified tuition plans, IRA provisions, pension provisions, federal elections (same corporate status - Subchapter S or C), estimated payments, executive compensation, club dues, appreciated property/AMT, 1998-00 conformity, denial of deduction of lobbying expenses, appreciated stock to private foundations, and Subchapter S. Becomes effective only if SB 657 (Scott-D), becomes law.
Chapter 35, Statutes of 2002
Similar legislation was SB 657 (Scott-D), Chapter 34, Statutes of 2002, AB 1743* (John Campbell-R), which died in Assembly Revenue and Taxation Committee, AB 1744* (Corbett-0D), which died in Assembly Appropriations Committee, and AB 2557 (Leach-R), which died in Assembly Revenue and Taxation Committee.
AB 1408 (Hollingsworth-R) Taxation: Pierce's disease
Clarifies the relationship between the State Department of Food and Agriculture (DFA) and the State Franchise Tax Board (FTB) on how to confirm and report losses to a farming operation due to Pierce's disease during a particular tax year. Directs FTB to develop a management agreement with DFA to establish procedures by which FTB secures the appropriate information. Specifies that DFA will only be required to confirm that the taxpayer's farming business was affected by Pierce's disease for the year in which the qualified taxpayer seeks a deduction.
Chapter 524, Statutes of 2002
AB 1875 (Nakano-D) Corporations: tax liability
Requires that a certification of dissolution be filed with the Secretary of State that the tax liability will be satisfied on a taxes paid basis or that a person or corporation or other business entity will assume the tax liability and is responsible for additional corporate taxes that become due after the date of the assumption of the tax liability and that a final franchise tax return has been field with the State Franchise Tax Board.
Chapter 390, Statutes of 2002
AB 1968* (Nation-D) Income tax exclusions: energy conservation rebates
Allows a gross income exclusion for rebates, vouchers, or other financial incentives received from specified entities for the installation of certain systems designed to provide the taxpayer's electrical or thermal energy, as specified.
Chapter 843, Statutes of 2002
AB 2036 (Liu-D) State Children's Trust Fund tax checkoff
Extends the sunset for the State Children's Trust Fund checkoff on the income tax form for five years, from January 1, 2003, until January 1, 2008. Requires the fund to meet the minimum funding requirement of $250,000 annually. Provides, upon appropriation by the Legislature, the funds earned by the checkoff be appropriated to the State Department of Social Services for the purpose of funding child abuse and neglect prevention and intervention programs.
Chapter 647, Statutes of 2002
AB 2065* (Oropeza-D) Income/corporation taxes: budget trailer bill
Suspends the Teacher Tax Credit for the 2002 tax year. Suspends the deduction of net operating loss carryovers for tax years 2002 and 2003 under the Personal Income Tax and the Bank and Corporation Tax and extends the period. Requires income tax withholding at a rate of 3-1/3 percent from the proceeds of the sale of real property purchased from individuals who are California residents, effective beginning January 1, 2003. Increases the optional flat withholding rate of stock option and bonus income form six percent to 9.3 percent for payments on or after January 1, 2003.
Changes the methodology for calculating deductions for bank bad-debt losses under the Bank and Corporations Tax to conform to federal law, which limits these deductions (for banks with more than $500 million in assets) to actual losses rather than contributions to a reserve for bad debts. Requires that banks recognize 50 percent of their existing bad-debt reserve balances as income in the 2002 tax year.
Exempts taxpayers from penalties for underpayment of estimates taxes during 2002 resulting from changes in taxes made by this bill.
Chapter 488, Statutes of 2002
Similar legislation was AB 433* (Assembly Budget Committee), which died on Assembly Inactive File, SB 1849* (Senate Budget and Fiscal Review Committee), which died on the Senate Unfinished Business File, and AB 3012 (Assembly Budget Committee), which died on the Senate Third Reading File.
AB 2127 (Matthews-D) Taxpayer contributions: asthma and lung disease
Reinstates a personal income tax checkoff to fund asthma and lung disease research.
Chapter 620, Statutes of 2002
AB 2617* (Liu-D) Income taxes: cafeteria plans
Includes long-term care insurance as an allowable benefit that an employee may exclude from income when the benefit is offered by an employer as part of a cafeteria plan.
(Died in Assembly Revenue and Taxation Committee)
AB 2670* (Wyman-R) Income taxes: military exemptions
Extends the exemption from income tax for military personnel who die as a result of combat, terrorist or military action outside the U.S. to include those military personnel who die within the U.S. as a result of these causes.
Chapter 690, Statutes of 2002
AB 2783 (Strom-Martin-D) Tax checkoff: endangered species
Reinstates the Endangered and Rare Fish, Wildlife, and Plant Species Conservation Fund contribution provision on tax return forms until January 1, 2008.
Chapter 594, Statutes of 2002
AB 2791 (Migden-D) Income taxes: partnerships
Requires the State Franchise Tax Board and Secretary of State to notify foreign and domestic limited partnerships, limited liability partnerships and limited liability companies that they owe annual tax to the state until they file a certificate of cancellation with the Secretary of State.
Chapter 169, Statutes of 2002
AB 2963* (Aroner-D) Income taxes: dependent care
Provides that the custodial parent in a couple that never married and that no longer live together qualifies for the child and dependent care credit. Double-jointed to SB 1724 (Speier).
Chapter 757, Statutes of 2002
AB 3009* (Assembly Budget Committee) Income/corporation taxes: budget trailer bill
Suspends, for two years, the natural heritage preservation tax credit and increases the Energy Consumption Surcharge.
Chapter 1033, Statutes of 2002
Other Income and Corporation Tax
SB 44* (Alpert-D) Income Tax: Scholarshare contributions
Creates a refundable tax credit of up to $500 for contributions to the State Scholarshare program.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was SB 782 (Brulte-R), which died in Senate Revenue and Taxation Committee and AB 26 (Nation-D), which died in Assembly Revenue and Taxation Committee.
SB 48* (McClintock-R) Income tax: renters tax credit
Adjusts the income tax renters' credit for inflation starting with the 2003 taxable year.
(Failed passage in Senate Appropriations Committee)
SB 49* (Speier-D) Income taxes: gifts
Conforms the federal tax treatment of donations of publicly-traded stock to private foundations.
(Died in Senate Appropriations Committee)
SB 114* (Haynes-R) Alternative minimum tax
Eliminates charitable contributions of certain property from the list of items that can result in the payment of alternative minimum tax.
(Died in Senate Revenue and Taxation Committee)
SB 121* (Murray-D) Tax credit: Internet
Provides an Internet service provider tax credit of $200 for low-income households that provide services with a personal computer, an Internet connection, and at least one year of Internet service.
(Died in Senate Revenue and Taxation Committee)
SB 155* (Oller-R) Income taxes credit: drugs
Provides a permanent refundable tax credit equal to 100 percent of the amount paid by taxpayers who are at least 55 years old for prescription drugs that are not reimbursed by a third party.
(Died in Senate Revenue and Taxation Committee)
SB 268* (Dunn-D) Tax credit: English-as-a-second-language
Provides tax credits for qualified expenses in connection with providing English-as-a-second-language classes.
(Died in Senate Revenue and Taxation Committee)
SB 376* (Johnson-R) Corporation taxes: minimum franchise tax
Reduces the minimum franchise tax on annual tax to $500 for all business institutes.
(Died in Senate Revenue and Taxation Committee)
SB 401* (Soto-D) Homeownership tax credit
Provides for a homeownership tax credit for qualified lenders.
(Died in Senate Revenue and Taxation Committee)
SB 415 (Dunn-D) Taxation: electronic filing
Requires the State Franchise Tax Board to provide a means to electronically transmit via the Internet directly to the board the final form of individual income tax returns, free of charge, without the use of a third party intermediary, as specified.
(Died in Assembly Appropriations Committee)
SB 435* (Monteith-R) Tax credits: irrigation
Creates a tax credit for the cost of a farm irrigation system improvement that provides water conservation or savings and allows a tax deduction of costs to build or purchase a water filter system to prevent contaminated agricultural water from entering public waterways.
(Failed passage in Senate Revenue and Taxation Committee)
SB 553* (Vincent-D) Tax credits: qualified contributions
Allows a tax credit in an amount equal to 20 percent of the fair market value of any qualified contribution to a nonprofit housing or community development organization.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was SB 981 (Haynes-R), which died in Senate Revenue and Taxation Committee.
SB 558* (Morrow-R) Tax credits: education
Provides a tax credit for businesses that lend employees to public schools to teach mathematics and science.
(Died in Senate Revenue and Taxation Committee)
SB 607* (Oller-R) Taxes: net operating losses
Conforms state law to federal law on net operating losses including allowing a net operating loss to be carried back.
(Died in Senate Revenue and Taxation Committee)
SB 630* (Poochigian-R) Income tax credit: low performing schools
Allows a tax credit for uniforms of dependents either attending a low-performing school or whose residence is within the boundary of a low-performing school.
(Died in Senate Revenue and Taxation Committee)
SB 654* (Haynes-R) Taxation: credits: electricity conservation
Allows a tax credit in the amount equal to the product of a taxpayer's energy conservation percentage, not to exceed 25 percent, and the cost of electricity used by the taxpayer in this State, and are to be refundable upon appropriation by the Legislature.
(Died in Senate Energy, Utilities and Communications Committee)
SB 677* (McPherson-R) Tax credits: seismic safety
Allows a tax credit for the certified final cost of expenditures necessary to comply with Chapter 740, Statutes of 1994, relating to seismic safety requirements.
(Died in Senate Revenue and Taxation Committee)
SB 704 (Knight-R) Taxation: interest
Enacts the Tax Refund Fairness Act to require the State Franchise Tax Board to pay simple interest on refunds from the date of the tax overpayment to the date the amount is refunded to the taxpayer.
(Failed passage in Senate Revenue and Taxation Committee)
SB 718 (Poochigian-R) Tax credit: motor oil recycling
Provides a tax credit for the cost of motor oil recycling equipment.
(Died in Senate Revenue and Taxation Committee)
SB 719* (Poochigian-R) Tax credits: health insurance
Creates a refundable tax credit for health insurance paid by the taxpayer for any member of the taxpayer's family that is eligible to receive benefits under the Healthy Families Program.
(Died in Senate Revenue and Taxation Committee)
SB 733* (Brulte-R) Qualified tuition programs
Conforms state law with federal tax legislation concerning qualified college savings plans such as the Golden Share Scholarship Trust.
(Died in Senate Appropriations Committee)
SB 831 (Poochigian-R) Income tax forms
Declares the intent of the Legislature that the State Franchise Tax Board be directed to issue a Form 540 2EZ or Form Senior EZ for taxpayers whose total income is less than specified amounts.
(Died at Assembly Desk)
SB 846* (Ackerman-R) Tax credits: doctors and lawyers
Allows a tax credit for free services provided by an attorney, doctor, dentist, or optometrist on behalf of any nonprofit charitable organization that helps the poor.
(Died in Senate Revenue and Taxation Committee)
SB 853* (Ortiz-D) Income taxes: deductions
Allows a deduction for interest paid on a loan financed through a utility company to purchase energy efficient equipment products for California residences.
(Died in Senate Revenue and Taxation Committee)
SB 875* (Poochigian-R) Manufacturers investment credit
Extends the manufacturers' investment tax credit to agricultural and mineral extraction industries.
(Died in Senate Revenue and Taxation Committee)
SB 877* (Poochigian-R) Tax credits: cogeneration equipment
Grants a tax credit equal to the portion of a dairy farm's property taxes attributable to the presence of cogeneration equipment.
(Died in Senate Revenue and Taxation Committee)
SB 906 (Bowen-D) Taxes: claims for refunds
Allows a tolling of the statute of limitations in regard to taxpayers filing a claim for refund before the tax is fully paid.
(Died in Assembly Revenue and Taxation Committee)
SB 914* (Battin-R) Tax credits: roof replacements
Allows a tax credit for the cost of replacing an inflammable roof with a fire retardant roof material.
(Died in Senate Revenue and Taxation Committee)
SB 957* (Ackerman-R) Tax credit: dependents
Increases the dependent exemption credit to $500 per dependent for the 2001 tax year and indexes the credit for inflation each year.
(Died in Senate Revenue and Taxation Committee)
SB 1014* (Johnson-R) Corporation taxes: apportionment
Provides that all business income is to be apportioned to the state by multiplying the business income by the sales factor, except that with respect to an extractive business activity, a trade or business would be allowed to apportion its business income based upon the revised formula or in accordance with the three-factor formula, as provided.
(Died in Senate Revenue and Taxation Committee)
SB 1017* (Perata-D) Income taxes: estates or trusts
Provides that the income tax is not to apply to any qualified portfolio capital gain of an estate or trust if the fiduciary so elects.
(Died in Senate Revenue and Taxation Committee)
SB 1082 (Vasconcellos-D) Taxpayer contributions: senior citizens
Replaces the requirement that the tax checkoff for the California Fund for Senior Citizens must meet the $250,000 minimum contribution test starting in 2001 with the requirement that it must meet the test starting in 2003.
(Died in Assembly Revenue and Taxation Committee)
SB 1084* (Haynes-R) Tax credits: new markets tax credit
Allows a tax credit for initial investment entities that invest in qualified low-income community businesses.
(Died in Senate Revenue and Taxation Committee)
SB 1099* (Soto-D) Corporation taxes: prescription drugs
Prohibits corporate manufacturers from deducting the cost of advertising prescription drugs.
(Died in Senate Revenue and Taxation Committee)
SB 1121 (Margett-R) Tax work opportunity credits
Allows a tax credit, in conformity with the federal tax laws, paid to individuals who are qualified state disability insurance recipients.
(Died in Senate Revenue and Taxation Committee)
SB 1123* (Costa-D) Manufacturers' investment tax credits
Modifies the manufacturers' investment tax credit by allowing lessees of equipment to elect for the credit to be claimed by the equipment lessor.
(Died in Senate Revenue and Taxation Committee)
SB 1163* (Vasconcellos-D) Tax credit: information technology training
Provides a tax credit for the cost of certain information technology training.
(Died in Senate Revenue and Taxation Committee)
SB 1165* (Brulte-R) Research and development tax credit
Increases the research and development tax credit from 15 percent of the excess of the qualified research expenses to 20 percent.
(Died in Senate Revenue and Taxation Committee)
SB 1255* (Burton-D) Income tax rates
Changes the top marginal income tax rates from 9.3 percent to 10 percent and 11 percent. Imposes an 8.5 percent maximum rate based upon the taxpayer's alternative minimum taxable increase. Specifies if certain goods were obtained in the future, these rates would be repealed.
(Died in Senate Revenue and Taxation Committee)
SB 1256* (Brulte-R) Income and bank and corporation taxes: retirement plans
Conforms California tax law to the Federal Education, IRA and Pension issues in the Economic Growth and Tax Relief Reconciliation Act of 2001.
(Died in Senate Revenue and Taxation Committee)
SB 1273* (Haynes-R) Income/corporation tax educational assistance donations
Allows a tax credit in an amount equal to 20 percent of the qualifying contributions to a nonprofit educational assistance organization that provides scholarships to students. Limits the aggregate amount of credits granted to $149,000 per year.
(Died in Senate Revenue and Taxation Committee)
SB 1274* (Haynes-R) Income/corporation tax credits: doctors and lawyers
Establishes a permanent 100 percent tax credit for free services provided by an attorney or physician on behalf of any nonprofit charitable organization that helps the poor.
(Died in Senate Revenue and Taxation Committee)
SB 1275* (Haynes-R) Tax credits: green safes and firearm safety equipment
Provides a permanent tax credit, equal to 100 percent of the amount paid or incurred, to purchase a gun safe or other firearm safety equipment, up to a maximum amount of $1,000.
(Died in Senate Revenue and Taxation Committee)
SB 1286* (Haynes-R) Income/corporation taxes: tourism industry
Allows a special net operating loss for taxpayers in the tourism industry.
(Died in Senate Revenue and Taxation Committee)
SB 1288 (McClintock-R) Income/corporation taxes
Enacts the "Tax Me More" Act allowing a taxpayer to voluntarily pay additional taxes, in excess of the tax owed for the year, for the purpose of funding state government.
(Died in Senate Revenue and Taxation Committee)
SB 1400 (Romero-D) Income taxes: federal relief
Permits taxpayers to challenge tax assessments in superior court without prior payment to tax.
(Died in Senate Revenue and Taxation Committee)
SB 1439 (Oller-R) Income/corporation taxes: amnesty
Requires the State Franchise Tax Board to develop and administer a tax penalty amnesty program for the state income and corporation taxes.
(Died in Assembly Appropriations Committee)
SB 1462* (Morrow-R) Income taxes: military
Allows a $50 tax credit to a military retiree's surviving spouse who receives federal military survivor benefits and meets certain criteria.
(Died in Senate Revenue and Taxation Committee)
SB 1487* (McClintock-R) Income taxes: medical savings accounts
Removes the limitation on the number of taxpayers allowed to have an "archer" medical savings account and eliminates the cut-off date (at the state level) for the federal pilot program.
(Died in Senate Revenue and Taxation Committee)
SB 1602* (Oller-R) Income taxes: theft loss
Modifies the rules relating to the theft loss tax deduction to give a taxpayer the option to deduct the loss in the year when the theft took place.
(Died in Assembly Appropriations Committee)
SB 1662 (Peace-D) Taxation
Expresses the intent of the Legislature to provide a more stable revenue structure by, among other things, reducing the personal income tax rate on capital gains.
(Died at Assembly Desk)
SB 1691* (Margett-R) Income taxes: long-term care
Allows a tax credit for 30 percent of the amount paid or incurred by the taxpayer for long-term care or long-term care insurance for the taxpayer or any parent of the taxpayer, up to $300 per taxpayer.
(Died in Senate Revenue and Taxation Committee)
SB 1776* (Poochigian-R) Income taxes: military benefits
Allows a 100 percent tax credit for wages paid to a qualified employee on active duty as a result of Operation Enduring Freedom.
(Died in Senate Revenue and Taxation Committee)
A similar bill was AB 1862 (Wyman-D), which died in Assembly Revenue and Taxation Committee.
SB 1786* (Karnette-D) Income taxes: teacher retention
Creates a tax credit, similar to the Teacher Retention Tax Credit, for faculty and certain employees of community colleges.
(Died in Senate Revenue and Taxation Committee)
SB 1805* (Scott-D) Income taxes: conformity
Conforms to federal treatment of refund claims by financially disabled taxpayers and adoption assistance and simplifies reporting rules applied to non-resident corporation shareholders.
(Died in Assembly Appropriations Committee)
SB 1869* (Chesbro-D) Corporate taxes
Provides that items of business income and expense from a foreign country, of a corporation whose business income is required to be apportioned to the state, is to be governed by the same rules as if those items of business income and expense were realized or incurred within the United States.
(Died in Senate Revenue and Taxation Committee)
SB 1940* (Speier-D) Income/corporation taxes: credits
Allows for tax credit for personal travel expenses and a 100 percent deduction for business meals and entertainment expenses.
(Died in Senate Revenue and Taxation Committee)
SJR 14 (Poochigian-R) Marriage income tax penalty
Requests the U.S. President and Congress to enact legislation that would eliminate the marriage penalty that currently exists in the application of federal income tax laws.
( Died in Senate Revenue and Taxation Committee)
AB 17* (Hollingsworth-R) Income tax rates
Reduces the personal income tax rates over a four-year period.
(Died in Assembly Revenue and Taxation Committee)
AB 39* (Thomson-D) Health insurance tax credits
Allows a refundable tax credit for an employer who provides health coverage, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 64* (Alquist-D) Tax reduction: long-term care
Allows a tax deduction for the cost of long-term care insurance, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 91* (Zettel-R) Jet operating losses tax deduction
Conforms state law to federal law on net operating losses.
(Died in Assembly Revenue and Taxation Committee)
Similar legislation was AB 339 (Correa-D), which died in Assembly Appropriations Committee.
AB 106* (Cedillo-D) Earned income tax credit
Provides a refundable tax credit equal to 1.5 percent of the federal earned income tax credit.
(Died in Assembly Appropriations Committee)
AB 149* (Zettel-R) Teacher tax credit
Extends the teacher retention tax credit to credentialed individuals who provide support services to students.
(Died in Assembly Revenue and Taxation Committee)
AB 166* (Cedillo-D) Tax credits: rehabilitation
Allows a tax credit on the federal rehabilitation of historic building tax credit and provides a credit for rehabilitation of a certified historic structure within a redevelopment area.
(Died in Assembly Appropriations Committee)
AB 190 (Longville-D) Income tax: campaign finance
Allows taxpayers to designate, on their income tax returns, up to $5, or up to $10 in case of married individuals filing a joint return, to be transferred to a legislative election fund.
(Died in Assembly Elections, Reapportionment and Constitutional Amendments Committee)
AB 240* (Runner-R) Manufacturers' investment tax credit
Increases the manufacturers' investment tax credit and extends to various businesses.
(Died in Assembly Revenue and Taxation Committee)
AB 246* (Bill Campbell-R) Income tax credit: adoption
Increases the tax credit allowed for adoption costs.
(Died in Assembly Revenue and Taxation Committee)
AB 265* (Alquist-D) Income tax exemption: seniors
Allows taxpayers who are at least 65 to be exempt from income tax, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 273* (Nakano-D) Income tax deduction: mortgage insurance
Allows a first-time homeowner to claim a deduction for mortgage insurance, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 278 (Assembly Jobs, Economic Development And The Economy Committee) Manufacturers' investment tax credit
Increases manufacturers' investment tax credit from six percent to seven percent and extends the sunset date for the credit to 2008.
(Died in Senate Revenue and Taxation Committee)
AB 290* (Cogdill-R) Manufacturers' investment tax credit
Extends the manufacturer's investment tax credit to include taxpayers who are engaged in specified businesses relating to certain agricultural and mineral extraction businesses.
(Died in Assembly Revenue and Taxation Committee)
AB 294* (Zettel-R) Income tax: military retirements
Allows a gross income exclusion for survivor benefits received under several federal survivor programs for military retirees.
(Died in Assembly Revenue and Taxation Committee)
AB 305* (Strickland-R) Income taxes: seniors
Gives qualifying seniors a reduced tax rate and the option of using a new modified form 540 EZ.
(Died in Assembly Revenue and Taxation Committee)
AB 350* (Rod Pacheco-R) Income tax credit: medical expenses
Allows a tax credit for senior citizens of up to $400 for medical expenses.
(Died in Assembly Revenue and Taxation Committee)
AB 361* (Kehoe-D) Corporation tax: computer technology
Allows corporations to claim a larger than ordinary tax deduction for the contribution of computer technology and equipment to educational institutions.
(Died in Assembly Revenue and Taxation Committee)
AB 373* (Leach-R) Tax deduction: veterinary services
Allows a veterinary service deduction for taxpayers who adopt animals from certain qualifying institutions.
(Died in Senate Revenue and Taxation Committee)
AB 377* (Harman-R) Corporation taxes
Allows a water's-edge taxpayer that has an affiliate company located in Puerto Rico to account for profits by assigning 50 percent of its profits to each entity.
(Died in Assembly Revenue and Taxation Committee)
AB 383* (Chan-D) Corporate taxes: exemptions
Disallows a tax exemption to any organization that operates or controls at least 26 general acute care hospitals, if that organization does not meet unspecified criteria.
(Died in Assembly Appropriations Committee)
AB 462* (Wyland-R) Employer public school math or science teacher credit
Allows employees a tax credit related to lending an employee to a public school to teach math or science.
(Died in Assembly Revenue and Taxation Committee)
AB 465* (Wyman-R) Film production
Creates a tax credit of one-third of the costs to produce a film.
(Died in Assembly Revenue and Taxation Committee)
AB 475* (Cogdill-R) Tax credits: minimum wage
Allows a small business that is located in a qualified area a tax credit based on a percentage of employee's wages.
(Died in Assembly Revenue and Taxation Committee)
AB 483* (Shelley-D) Corporation taxes: insurance company dividends
Specifies that the insurance company dividends deduction is not limited to use by corporations that are commercially domiciled in California.
(Died in Senate Revenue and Taxation Committee)
AB 485* (Runner-R) Tax credits: Joint Strike Fighter
Delays the wage and property tax credits of the Joint Strike Fighter program by two years.
(Died in Assembly Appropriations Committee)
AB 513* (Strickland-R) Income tax credit: drugs
Creates a tax credit for seniors 65 years or older for the costs of prescription drugs.
(Died in Assembly Revenue and Taxation Committee)
AB 547* (Maldonado-R) Minimum franchise tax
Provides that the minimum franchise tax and the annual tax will not be assessed in the year that a final return is filed and permits certain suspended corporations to dissolve without requiring payment of certain tax liabilities.
(Died in Assembly Appropriations Committee)
AB 595* (Leach-R) Income tax: dependent exemption credit
Increases the dependent exemption tax credit from $235 to $500.
(Died in Assembly Revenue and Taxation Committee)
AB 641* (Briggs-R) Targeted tax areas: expansion and credits
Expands a targeted tax area by no more than 15 percent and adds agricultural services and business services to the list of trades or businesses that may claim targeted tax areas.
(Died in Assembly Revenue and Taxation Committee)
AB 654* (Horton-D) Tax credits: energy conservation measures
Provides that a refundable tax credit for personal income taxpayers who purchase energy efficient residential appliances and a deduction for all taxpayers that install energy conservation measures.
(Died in Assembly Revenue and Taxation Committee)
AB 660* (Nakano-D) Research and development tax credits
Increases the state's alternative incremental research expense tax credit to ten percent of the prior federal percentages.
(Died in Assembly Appropriations Committee)
AB 665* (Bates-R) Adoption tax credit
Allows a tax credit for adoption expenses not covered by the current state child adoption credit.
(Died in Assembly Appropriations Committee)
AB 694* (Corbett-D) Tax conformity
Provides for conformity with the federal law on tax law.
(Died in Assembly Revenue and Taxation Committee)
AB 738* (Lowenthal-D) Tax credits: community development corporations
Allows a tax credit equal to 50 percent of the certified amount contributed to a community development corporation.
(Died in Assembly Appropriations Committee)
AB 790* (Maldonado-R) Health care tax credit: agricultural workers
Creates an employer tax credit for providing health care or health insurance to farmworker employees.
(Died in Assembly Revenue and Taxation Committee)
AB 813* (Briggs-R) Tax credits: hot water recirculation systems
Provides a tax credit equal to 50 percent of the costs of a hot water recirculating system.
(Died in Assembly Revenue and Taxation Committee)
AB 845 (Nakano-D) Dry cleaning technology tax credit
Allows a tax credit for dry cleaning technology.
(Died in Assembly Revenue and Taxation Committee)
AB 847* (La Suer-R) Income tax credits: dependents
Increases the income amount used to determine the credit percentage claimed by the taxpayer under the household and dependent care tax credit and adds a new child adoption tax credit.
(Died in Assembly Revenue and Taxation Committee)
AB 894* (Nakano-D) Corporation taxes: capital losses
Allows capital losses to offset any other income of a corporation and allows a carryover tax credit to a corporation to the extent that the corporation would have paid less in tax had capital losses been treated in this manner in prior years.
(Died in Assembly Revenue and Taxation Committee)
AB 928 (Daucher-R) Tax credits: Live Near Your Work
Enacts the Live Near Your Work program which authorizes a tax credit in an amount equal to 100 percent of the amount paid or incurred by an employer for Live Near Your Work program grants.
(Died in Assembly Housing and Community Development Committee)
AB 1001 (Longville-D) Space industry: tax credits and deductions
Allows similar enterprise zone tax credits and deductions for a person or entity conducting a trade or business within a spacesport development zone, if the business is primarily engaged in launch related activities, and then only for those parts of a business directly enjoyed in those activities.
(Died in Assembly Revenue and Taxation Committee)
AB 1054* (Cogdill-R) Tax credit: irrigation systems
Allows a tax credit for the purchases and installations of an irrigation system improvement that is used for the production of farm income, and is installed on agricultural land in California that is owned or leased by the taxpayer at the time of installation.
(Died in Assembly Revenue and Taxation Committee)
AB 1057* (Cogdill-R) Income tax credit: highway maintenance
Allows a tax credit in an amount equal to 50 percent of the amount paid or incurred at the fair market value of the materials, equipment, or service donated by a taxpayer for maintenance or roadside enhancement of a section of state highway.
(Died in Assembly Revenue and Taxation Committee)
AB 1117 (Assembly Revenue And Taxation Committee) Tax refunds
Provides that a valid claim for a tax refund is to be a claim only for purposes of tolling the statute of limitations under specified conditions, if the tax has not been paid.
(Died in Assembly Appropriations Committee)
AB 1166* (Bill Campbell-R) Income tax credits: drugs
Creates a 25 percent tax credit for seniors 65 years of age or older for the costs of prescription drugs.
(Died in Assembly Revenue and Taxation Committee)
AB 1169* (Bill Campbell-R) Manufacturers' investments tax credit
Extends the manufacturer's investment tax credit to businesses that generate electricity from fossil fuel or other sources for seven years.
(Died in Assembly Revenue and Taxation Committee)
AB 1174* (Alquist-D) Tax credits: higher education
Creates a refundable tax credit for the costs of higher education.
(Died in Assembly Revenue and Taxation Committee)
AB 1221* (Rod Pacheco-R) Income taxes: deductions
Allows a qualified taxpayer who does not itemize, a direct charitable deduction as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1222* (Rod Pacheco-R) Income tax credits: dependents
Increases the tax credit for each dependent over a four-year period and then adjusts for inflation.
(Died in Assembly Revenue and Taxation Committee)
AB 1224* (Rod Pacheco-R) Income tax rate: reductions
Reduces all marginal tax rates as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1257* (Cardenas-D) Tax credits: child care facilities
Allows for a tax credit with respect to qualified child care facilities, as specified.
Died in Assembly Appropriations Committee)
AB 1269* (Bill Campbell-R) Tax credits: energy-reducing devices
Allows a tax credit for energy-reducing devices, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1275* (Bill Campbell-R) Manufacturers' investment tax credit
Expands the manufacturer's tax credit by expanding the definition of qualified taxpayer and property to include taxpayers and property related to oil and gas extraction industries.
(Died in Assembly Revenue and Taxation Committee)
AB 1276* (Bill Campbell-R) Manufacturer's investment tax credit
Expands the definition of qualified taxpayer and property to include taxpayers and property related to certain elective power generators.
(Died in Assembly Revenue and Taxation Committee)
AB 1320 (Rod Pacheco-R) Tax penalties
Changes the calculation of the penalty for taxpayers who fail to file an income tax return after the State Franchise Tax Board sends them a written demand to file.
(Died in Assembly Appropriations Committee)
AB 1353* (Wiggins-D) Income tax credit: political contributions
Creates a refundable income tax credit for political contributions made by individuals.
(Died in Assembly Appropriations Committee)
AB 1366* (Harman-R) Tax credits: research and development
Increases the tax credit for qualified research expenses from 15 percent to 24 percent of the costs of energy conservation and efficiency technology research and development.
(Died in Assembly Revenue and Taxation Committee)
AB 1383* (Daucher-R) Income taxes: dependent exemption credit
Allows divorced or separated parents to divide the dependent exemption credit equally.
(Died in Assembly Revenue and Taxation Committee)
AB 1413* (Hollingsworth-R) Tax credit: research and development
Increases the alternative incremental research expense tax credit to equal the prior federal credit percentages as they existed on January 1, 1998.
(Died in Assembly Revenue and Taxation Committee)
AB 1569* (Shelley-D) Corporation taxes: net income
Allows all corporations a tax deduction for dividends received from an insurance company subsidiary.
(Died in Assembly Revenue and Taxation Committee)
AB 1591* (Leslie-R) Tax credits: new markets
Allows a tax credit for investments in a qualified community development entity.
(Died in Assembly Revenue and Taxation Committee)
AB 1625* (Pescetti-R) Tax credits: donations
Provides a tax credit for any amount equal to 50 percent of certain amounts contributed by a taxpayer to a public school for appointment of school extracurricular activities.
(Died in Assembly Revenue and Taxation Committee)
AB 1631* (Pescetti-R) Income taxes: medical savings account
Allows both a tax credit and a deduction for any contribution made to a California medical savings account.
(Died in Assembly Revenue and Taxation Committee)
AB 1642* (Harman-R) Corporation tax: apportionment
Provides that all business income is to be apportioned to this state by multiplying the business income by the sales factor, except that with respect to an extractive business activity, a trade or business would be allowed to apportion its business income based upon the revised formula or in accordance with the three-factor formula, as provided.
(Died in Assembly Revenue and Taxation Committee)
AB 1834* (Wyland-R) Net operating loss tax provisions
Expands current net operating loss provisions under the personal income tax and corporation tax laws
(Died in Assembly Appropriations Committee)
AB 1842* (Bill Campbell-R) Income/corporation taxes: capital gains
Excludes a portion of long-term capital gains from gross income under the personal income and corporation tax laws.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 1897 (Zettel-R) which died in Assembly Revenue and Taxation Committee.
AB 1862* (Wyman-R) Income tax credit: active military duty
Allows a tax credit for benefits paid to a qualified employee that is called to active military or service.
(Died in Assembly Revenue and Taxation Committee)
AB 1885* (Liu-D) Income taxes: credit: health plans
Authorizes a 25 percent credit for the amount paid by an eligible taxpayer for continued group health plan coverage pursuant to the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA) for the 2002 tax year only.
(Died in Assembly Appropriations Committee)
AB 1887* (Hollingsworth-R) Income taxes: federal retirement annuities
Provides a gross income exclusion for amounts received as a qualified federal civil service retirement annuity.
(Died in Assembly Revenue and Taxation Committee)
AB 1910 (Matthews-D) Tax refunds
Authorizes misdemeanor and felony charges to be filed, and fines to be imposed, for fraudulently obtaining state-issued income tax refunds by direct deposit or any method other than by a paper warrant.
(Died in Senate Public Safety Committee)
AB 2164* (Cogdill-R) Income tax: physician tax credit and reduction
Allows medical professionals, who practice medicine in an area lacking health professionals, the choice of either a tax credit or deduction.
(Died in Assembly Revenue and Taxation Committee)
AB 2168* (Bogh-R) Income taxes: retirement income exclusion
Provides a gross income exclusion on up to $10,000 per year of qualified retirement income that is received by qualified senior citizens.
(Died in Assembly Revenue and Taxation Committee)
AB 2304* (Wyman-R) Tax credits: aviation wages
Creates a tax credit for certain wages paid by a qualified taxpayer to a qualified employee pursuant to a contract or subcontract with the United States Department of Defense, any branch of the United States military, the National Aeronautics and Space Administration, or a private commercial or general aviation company for the research, development, manufacturing, testing, distributing, or refurbishing of property for use in aircraft.
(Died in Assembly Revenue and Taxation Committee)
AB 2358* (Bates-R) Income taxes: high technology stock options
Provides a gross income exclusion for any gain from the acquisition, sale, or exchange of a stock option in a qualified high technology business located in this State that is received by an employee, officer, or director of or an investor in that business.
(Died in Assembly Revenue and Taxation Committee)
AB 2414 (Bill Campbell-R) Income taxes: statute of limitations
Creates a 10-year limitation period for the collection of tax assessments against individuals.
(Died in Senate Revenue and Taxation Committee)
AB 2487* (Bates-R) Income taxes: credits for military housing
Provides a nonrefundable income tax credit for property tax paid or incurred for rental housing to accommodate members of the armed forces and their families.
(Died in Assembly Revenue and Taxation Committee)
AB 2560* (Vargas-D) Corporation taxes: apportionment
Requires businesses doing business both within and outside of California to apportion business income to California by use of the single sales factor.
(Died in Assembly Appropriations Committee)
AB 2570* (Cogdill-R) Tax credits: irrigation systems
Authorizes a nonrefundable 25 percent credit for the cost paid or incurred to purchase and install a qualified irrigation system improvement.
(Died in Assembly Revenue and Taxation Committee)
AB 2640* (Strickland-R) Net operating losses
Allows a net operating loss deduction for taxpayers engaged in nursing businesses directly affected by Pierce's disease and its vectors.
(Died in Assembly Revenue and Taxation Committee)
AB 2664* (Hollingsworth-R) Income tax credits: private schools
Increases the benefits available under the teacher retention tax credit and creates a new refundable tax credit for parents who send their children to private school.
(Died in Assembly Revenue and Taxation Committee)
AB 2680 (Cox-R) Tax protests
Requests the State Franchise Tax Board to issue a notice of action upon a protest against a tax deferring assessment, unless the taxpayer agrees to an extension of time, no later than two years from the date the written protest was filed.
(Died in Assembly Revenue and Taxation Committee)
AB 2694* (Hollingsworth-R) Income tax credit: research and development
Increases California's alternative incremental research and development tax credit from 90 percent to 100 percent of the federal credit on January 1, 1998.
(Died in Assembly Revenue and Taxation Committee)
AB 2699* (Maddox-R) Income tax: military pay exclusion
Excludes from gross income up to $5,000 in military pay received by any member of the Armed Forces of the United States, the California National Guard, or any reserves of those units.
(Died in Assembly Revenue and Taxation Committee)
AB 2720* (Aanestad-R) Income tax credits: canceled HMO benefits
Authorizes a credit against those taxes, in an amount equal to 100 percent of the amount paid or incurred during the taxable year by a qualified senior citizen, as defined, whose coverage under an HMO plan has been terminated as a result of the HMO's cancellation of services in a specified area or to a specified class of beneficiaries.
(Died in Assembly Revenue and Taxation Committee)
AB 2747* (Wesson-D) Tax credits: qualified motion picture
Provides for a refundable tax credit equal to 15 percent of wages paid for certain motion picture productions.
(Failed passage in Senate Appropriations Committee)
AB 2980* (Assembly Revenue And Taxation Committee) Income taxes: alimony deduction
Allows nonresident and part-year resident taxpayers a deduction for alimony paid, and codifies rules to be used by California taxpayers when determining the value of the credit to which they are entitled for taxes paid to another state.
(Died in Assembly Appropriations Committee)
Property Tax
SB 39* (Poochigian-R) Property tax exemptions: underground storage tanks
Exempts from property tax any improvements, upgrades or supplement of underground storage tanks made prior to September 7, 1999.
(Died in Assembly Appropriations Committee)
SB 74 (Speier-D) Property tax revenue shifts: libraries
Exempts library districts from the requirement to shift property tax revenues to the Educational Revenue Augmentation Fund in their county.
(Died in Assembly Appropriations Committee)
SB 93 (Figueroa-D) Property tax revenue shifts: park districts
Exempts recreation and park districts from the obligation to shift property tax revenues to the Educational Revenue Augmentation Fund in their respective counties.
(Died in Assembly Appropriations Committee)
SB 452 (Oller-R) Educational Revenue Augmentation Fund: ambulance services
Exempts county service areas that only provide ambulance service from contributing to their respective Educational Revenue Augmentation Fund.
(Died in Assembly Appropriations Committee)
SB 536* (Oller-R) Educational Revenue Augmentation Fund allocation
Freezes property tax allocation to Educational Revenue Augmentation Fund at their 2000-01 levels.
(Died in Senate Appropriations Committee)
SB 595 (Chesbro-D) Property taxation: manufactured homes
Provides a uniform reference to manufactured homes in the Revenue and Taxation Code.
(Died in Assembly Revenue and Taxation Committee)
SB 810 (Ackerman-R) Educational Revenue Augmentation Fund: transit districts
Beginning in 2003-04, requires county auditors to allocate property tax revenues to single-county transit districts as if the 1992-93 property tax shift had not occurred.
(Died in Assembly Appropriations Committee)
SB 1228* (Monteith-R) Property tax revenue allocations: Tuolumne County
Forgives Tuolumne County's past property tax allocation mistakes in return for correction of this methodology starting in 2001-02.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 3056 (Campbell-R), which died in Senate Appropriations Committee.
SB 1469* (Johannessen-R) Property taxation: veterans
Specifies that the veterans' organization property tax exemption continues, even if a facility is used for non-veteran users.
(Died in Senate Revenue and Taxation Committee)
SB 1494 (Ackerman-R) Property tax: liens
Provides that penalties and interest, including the 1.5 percent per month redemption penalty, is a lien against property assessed.
Chapter 206, Statutes of 2002
SB 1509 (Dunn-D) Property tax revenue shifts
Reduces a city's or county's Educational Revenue Augmentation Fund contribution by an amount equal to the city or county's share of the property tax loss due to the new tax-exempt low-income housing.
Vetoed by the Governor
SB 1631* (Morrow-R) Taxation of possessory interests
Exempts privately-leased on-base military housing from taxation as a possessory interest.
(Died in Senate Revenue and Taxation Committee)
SB 1662 (Peace-D) Property taxation
Expresses the intent of the Legislature to provide a more stable revenue structure by, among other things, providing that for purposes of property tax law, a change of ownership for nonresidential property is to result in reassessment when a cumulative 50 percent of ownership shares change ownership.
(Died at Assembly Desk)
SB 1714 (Poochigian-R) Property tax loss reports
Requires the State Controller to report on the annual loss of property tax revenue due to specified state land augmentations. Sunsets January 1, 2010.
Vetoed by the Governor
SB 1772 (Chesbro-D) Property taxation: postponement proponent
Increases the income eligibility for participation in the senior citizen and disabled homeowners property tax postponement program.
(Died in Senate Appropriations Committee)
SB 1875 (Karnette-D) Senior citizen property tax assistance
Streamlines the filing requirements for applicants who request assistance under the Senior Citizens Homeowners and Renters Property Tax Assistance Program.
Chapter 399, Statutes of 2002
SB 2085 (Assembly Revenue And Taxation Committee) Property taxation
Makes revisions in the property tax law relative to delinquent penalties on property acquired by public agencies, and non-profit agencies acquiring tax-defaulted housing.
Chapter 269, Statutes of 2002
SB 2086 (Assembly Revenue And Taxation Committee) Property taxation
Makes changes in the property tax law relative to (1) the property tax administration financing program; (2) notice regarding property eligible for religious exemption and welfare exemption; (3) late filing for historical aircraft exemption; (4) property acquired by exempt organizations; (5) digital subdivision maps; and (6) document retention relating to welfare, religious and veterans' exemptions.
Chapter 214, Statutes of 2002
SB 2092 (Assembly Revenue And Taxation Committee) Property taxation
Makes changes in the property tax laws relative to the Indian low-income housing exemption, increasing the cancellation limit for supplemental assessments, the disabled veterans exemption, mobilehomes, elder homeowners (aged 55+), transfer of Proposition 13 base year value, allowing electronic filing of business property statements, reinstating the signature requirement for parent-child transfers, assessment appeal deadline extension, and escape assessments when the cost of collecting exceeds the tax.
Chapter 775, Statutes of 2002
SCA 9 (Speier-D) Property taxation: changes in ownership
Permits a county board of supervisors to enact an ordinance allowing co-owners and co-habitants to transfer a principal place of residence with triggering a property tax reassessment.
(Died in Assembly Appropriations Committee)
AB 17* (Hollingsworth-R) Property tax postponement
Removes the income restrictions on eligibility for the property tax postponement program.
(Failed passage on Assembly Revenue and Taxation Committee)
AB 81 (Migden-D) Property tax assessment
Shifts property tax assessment of large electricity generating facilities from local assessors to the State Board of Equalization and provides that revenues from these assessments be allocated on a situs basis.
Chapter 57, Statutes of 2002
AB 100 (Simitian-D) Property tax revenue shifts
Modifies the reduction and transfer provisions relative to allocation of property tax revenue in local jurisdiction by restricting the total amount of revenue allocated to a county's Educational Revenue Augmentation Fund to the applicable revenue shift limit.
(Died in Assembly Appropriations Committee)
AB 279 (Strom-Martin-D) Property tax revenue shifts: animal control
Redirects revenues from the Educational Revenue Augmentation Fund established in each county to local animal control departments.
(Died in Assembly Appropriations Committee)
AB 859* (Wiggins-D) Property tax revenue shifts
Caps the shift of property tax revenue from counties to the Educational Revenue Augmentation Fund over an unspecified multi-year period.
(Died in Assembly Appropriations Committee)
AB 934 (Hertzberg-D) Property tax assessment appeals
Allows property owners and county assessors to use a limited version of a "trial de novo" proceeding when challenging local property tax assessments, as specified.
(Died in Senate Rules Committee)
AB 964 (Aroner-D) Local government finance
Allows counties to recover the proportionate share of the costs of property tax administration from school districts, including the Educational Revenue Augmentation Fund.
(Died in Assembly Appropriations Committee)
AB 991 (Cardoza-D) Property tax: reports by local agencies
Extends, by two months, the deadline for local agencies to report to the State Controller on property tax rates levied by those local agencies. Specifically, extends the filing deadline from October 15 to December 15 of each year.
(Died in Assembly Revenue and Taxation Committee)
AB 1007 (Rod Pacheco-R) Property tax
Requires Riverside County to repay local agencies for the county property tax revenues it underallocated to those agencies between 1996-97 and 1999-2000.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 1137 (Hollingsworth-R), which died in Assembly Appropriations Committee.
AB 1008 (Lowenthal-D) Property tax notices
Allows the University of California to request specified property tax information from the State Controller for purposes of a study concerning tax development properties.
Chapter 723, Statutes of 2002
AB 1013* (Leonard-R) Property tax: assessments
Creates a split property tax roll by allowing for more frequent reassessment of publicly-traded companies than for privately-held companies and residential properties.
(Died in Assembly Revenue and Taxation Committee)
AB 1034 (Florez-D) Property tax revenue shifts: fire districts
Exempts the Kings County Fire District from the obligation to shift property tax revenues to the Educational Revenue Augmentation Fund in its county.
(Died in Assembly Appropriations Committee)
AB 1036 (Pescetti-R) Property tax: mobilehomes
Allows owners of mobilehomes that are subject to property tax to file homeowners' and renters' assistance claims as either a homeowner or a renter.
(Died in Senate Revenue and Taxation Committee)
AB 1047 (Liu-D) Property tax: cable television operators
Provides that in the case of an entity that provides both cable television and telephone service, allows the State Board of Equalization to assess only the telephone service property of that entity, and requires county assessors to assess the cable television property of that entity.
(Died in Assembly Revenue and Taxation Committee)
AB 1127 (Assembly Revenue And Taxation Committee) Property taxation
Changes the annual time period used to calculate the inflation adjustment for the disabled veterans' property tax exemption program, and clarifies that the adjustment to the income limits for the program is to be compounded annually. Simplifies the appeals process for private railroad car taxpayers by eliminating the step of filing a declaration of intent to appeal a private railcar assessment.
(Died in Assembly Appropriations Committee)
AB 1284 (Lowenthal-D) Property tax revenues
Allows the establishment of six housing opportunity districts, subject to the approval of the State Department of Housing and Community Development, and reallocates property tax revenue to field projects in those districts.
(Died in Senate Appropriations Committee)
AB 1378 (Wyman-R) Property tax revenue allocations
Increases the City of Hesperia's share of the property tax and reduces the County of San Bernardino's share by an equivalent amount. This change phases in over four years, beginning in 2002-03.
(Died in Assembly Appropriations Committee)
AB 1380* (Aanestad-R) Property tax exemption: agricultural equipment
Exempts agricultural equipment and farm vehicles from property tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1544* (Maldonado-R) Property tax revenue apportionments
Makes an annexation of property to the Cambria Community Services District effective for purposes of calculating property taxes for fiscal year 2002-03.
Vetoed by the Governor
AB 1768* (Oropeza-D) State and local government
A budget trailer bill which, among other provisions, requires a redevelopment agency to allocate to the county auditor for the 2002-03 fiscal year an amount of revenue, determined in accordance with specified calculations made by the Director of Finance and based on a specified report of the State Controller, for deposit in the Educational Revenue Augmentation Fund in each county for allocation to school entities.
Chapter 1127, Statutes of 2002
A similar bill was AB 3002 (Assembly Budget Committee), which died on the Assembly Unfinished Business File.
AB 1844* (Mountjoy-R) Property taxation: homeowners' exemption
Increases the homeowners' exemption for seniors, blind, and disabled people, and provides that mobilehome parks can avoid reassessment if their residents are 51 percent seniors, blind and/or disabled.
(Died in Assembly Revenue and Taxation Committee)
AB 1939 (Daucher-R) Property tax allocation study
Requires the Legislative Analyst's Office to submit a report to the Legislature by January 1, 2004, that analyzes the fiscal impact and other impacts on the state and local jurisdictions of this bill as introduced February 14, 2002, and requires that the report suggest possible criteria for a new state competitive grant program that would award state grant moneys to local jurisdictions that participate in a program identical to that outlined in this bill.
Vetoed by the Governor
AB 2073 (Canciamilla-D) Local government finance: property tax revenue
Specifies that if a city annexes territory which contains an electric generation facility, it is required that the county in which that city is located continue to be allocated the same proportions of property tax revenue derived from the facility that the county received prior to that annexation.
(Died in Assembly Local Government Committee)
AB 2100 (Simitian-D) Property tax revenue
Places a limit on the amount of property tax revenues allocated to the Educational Revenue Augmentation Fund starting in 2005 if certain criteria are met.
(Died in Senate Appropriations Committee)
AB 2209 (Chu-D) Pension funding
Removes a cap on pension programs funded through a voter-approved property tax levy, allowing specified local agencies to impose a higher property tax rate that specifically contributes and supports pension programs approved by local voters before July 1, 1978.
(Died in Assembly Local Government Committee)
AB 2641 (Leonard-R) Local government finance
Modifies the reduction of ad valorem property tax revenue and transfers provisions by restricting the total amount of revenue allocated to a county's Educational Revenue Augmentation Fund to the amount allocated to that fund in 2001-02 fiscal year, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 2662* (Bogh-R) Property tax: welfare exemptions
Allows certain limited liability companies that own and operate property for specific purposes to qualify for the welfare exemption and expands the circumstances under which the welfare exemption is granted for property on which construction has commenced but is later halted.
(Died in Assembly Revenue and Taxation Committee)
AB 2714 (Aanestad-R) Property taxation: valuation
Requires county assessors, who depreciate the taxable value of tangible personal property or trade fixtures by the use of percent good factors that include a minimum percent good, to determine the minimum percent good factors in a supportable manner. Prohibits county assessors who depreciate this property using percent good factors published by the State Board of Equalization that provide separate factors for property that is first acquired new and property that is first acquired used, from averaging the published factors to apply these factors to both classes of new and used property, unless information reported by a taxpayer does not indicate whether the property was first acquired new or used.
Chapter 299, Statutes of 2002
AB 2804* (Daucher-R) Property taxation: possessory interests
Provides that an interest or use of public property that is not more than seven calendar days in a calendar year lacks the durability necessary to constitute a possessory interest in real property.
(Died in Assembly Revenue and Taxation Committee)
AB 2844* (Simitian-D) Property taxation: welfare exemption
Allows a qualified land conservation organization, as defined, that qualifies for the welfare exemption, apply to the County of San Mateo to lease its real property exclusively from agricultural uses and still retain the welfare exemption, if certain conditions are met.
(Died in Assembly Revenue and Taxation Committee)
AB 2878* (Wiggins-D) Local government finance
Increases the property tax revenue allocated to cities and counties by an amount equal to the vehicle license fee offsets they would have received, if the State had used General Fund money for these offsets.
(Died in Assembly Revenue and Taxation Committee)
AB 2979 (Assembly Revenue And Taxation Committee) Property tax assistance
Among other provisions, makes nonsubstantive, technical changes to the senior citizens, homeowners and renters property tax assistance laws
Chapter 374, Statutes of 2002
ACA 19 (Nation-D) Property tax: developmentally disabled grandchild transfer
Allows a grandparent to give his or her developmentally disabled grandchild a home without triggering a property tax reassessment.
(Died in Assembly Appropriations Committee)
A similar measure was ACA 18 (Wiggins-D), which died in the Assembly Revenue and Taxation Committee.
Sales Tax
SB 13* (McClintock-R) Sales tax: rate reduction
Makes the 2001 one-quarter percent sales tax rate reduction permanent.
(Died in Senate Revenue and Taxation Committee)
SB 76* (O'Connell-D) Sales tax exemption: space flight
Expands sales tax exemption for property used in space flights to include property used in ground support activities and spaceport operations.
(Died in Senate Revenue and Taxation Committee)
SB 145* (Perata-D) Sales tax exemption: bunker fuel
Extends the partial sales tax exemption for bunker fuel for ten years.
Vetoed by the Governor
SB 154* (Haynes-R) Sales tax exemption: space flight
Eliminates the exclusion from the sales tax exemption any material that is not intended to be launched into space.
(Died in Senate Revenue and Taxation Committee)
SB 175* (Torlakson-D) Sales tax exemption: mobilehomes
Reduces the sales tax base of new mobilehomes from 75 percent to 50 percent of the wholesale price.
(Died in Senate Revenue and Taxation Committee)
SB 546* (McClintock-R) Sales and tax exemption: textbooks
Provides a sales and use tax exemption for the sale of textbooks.
(Died in Senate Revenue and Taxation Committee)
SB 640* (Knight-R) Sales tax exemption: space flight
Expands the existing sales tax exemption for the sale or use of space flight property to equipment and materials used to launch, manufacture, fabricate, assemble, or process property to be used for assembly, launch or transport of space flight property.
(Failed passage in Senate Revenue and Taxation Committee)
Similar legislation was AB 1575* (Bill Campbell-R), which died in Assembly Revenue and Taxation Committee.
SB 835* (Battin-R) Sales tax: gasoline and diesel fuel
Exempts state and federal taxes on gasoline and diesel fuel from the sales tax.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 37 (Strickland-R), which died in Assembly Revenue and Taxation Committee.
SB 877* (Poochigian-R) Sales tax exemption: dairies
Provides for a sales tax exemption for the purchase of cogeneration equipment for dairy farm use.
(Died in Senate Revenue and Taxation Committee)
SB 1004* (Knight-R) Sales tax exemption
Exempts from sales tax tangible property that is sold to the Flight Test Historical Foundation for its donation to the Air Force Flight Test Center Museum.
(Died in Senate Revenue and Taxation Committee)
SB 1064* (Polanco-D) Sales and use taxes: exemptions: fuel
Exempts ultralow sulfur diesel fuel from sales tax and provides that the term "sales price" and "gross receipts" do not include the cost of diesel fuels to the extent it exceeds 75 cents per gallon at the terminal level.
(Died in Senate Revenue and Taxation Committee)
SB 1074* (Soto-D) Sales taxes: generation facilities
Exempts the purchase of microturbines, fuel cells, photovoltaic cells of any other solar cells or panels, solar thermal water heating systems, wind energy equipment, and electrical generators operating on renewable biomass fuel from sales tax.
(In Senate Revenue and Taxation Committee)
SB 1114* (Brulte-R) Local sales tax: concrete
Establishes the place of retail sale of concrete by a concrete batch plant for purposes of allocating the Bradley-Burns portion of the sales tax.
(Died in Assembly Appropriations Committee)
A similar bill was AB 376 (Chavez-D), which died in Assembly Appropriations Committee.
SB 1297* (Monteith-R) Sales tax exemption: veteran fundraiser meals
Exempts from the sales and use tax sales of meals and food products furnished or served by any nonprofit veterans' organization for purposes of fundraising.
(Died in Senate Revenue and Taxation Committee)
SB 1400 (Romero-D) Taxation: judicial relief
Permits taxpayers to challenge tax assessments in superior court without prior payment of tax.
(Died in Senate Revenue and Taxation Committee)
SB 1501 (Johnson-R) Sales tax: successor liability
Relieves the successor of a business of any interest and penalty on the sales and use tax obligation that accrued prior to a successor being notified by the State Board of Equalization (BOE) of the seller's unpaid obligations. Also, requires the BOE to exhaust all available remedies against a seller who has an existing tax liability.
(Died in Senate Revenue and Taxation Committee)
SB 1502 (Johnson-R) Sales and use tax: successor liability
Relieves the successor of a business of any penalty on the sales and use tax obligation that occurred prior to the successor being satisfied by BOE of the seller's unpaid obligation.
(Died in Assembly Appropriations Committee)
SB 1510* (Knight-R) Sales tax exemption: fuel and petroleum products
Exempts aircraft fuel that is sold for immediate shipment outside the State from the sales and use tax.
(Died in Senate Revenue and Taxation Committee)
SB 1662 (Peace-D) Sales tax
Expresses the intent of the Legislature to provide a more stable revenue structure, among other things, by broadening the state and local sales and use tax base and reducing state and local sales and use tax rates.
(Died at Assembly Desk)
SB 1826* (Morrow-R) Sales tax exemption: emergency safety vehicles
Provides a sales tax exemption for the sale and purchase of any emergency equipment purchased by a local emergency service provider.
(Died in Senate Revenue and Taxation Committee)
SB 1889 (Johannessen-R) Transactions and use tax: Redding
Allows the City of Redding to levy a transaction and use tax rate for general revenue purposes as specified.
Chapter 119, Statutes of 2002
SB 1901* (Machado-D) Sales tax: diesel fuel
Eliminates the prepayment requirement on diesel fuel for retailers that sell more than 25 percent of their fuel to agriculture business in bulk amounts.
Chapter 446, Statutes of 2002
SB 2092 (Assembly Revenue And Taxation Committee) Local sales and use taxes
Codifies current State Board of Equalization practice regarding the allocation of use tax on leases of new motor vehicles by updating the definition of a motor vehicle to reference passenger cars and light-duty pickup trucks rather than all vehicles that are self-propelled.
Chapter 775, Statutes of 2002
SCA 12 (Perata-D) Sales tax: munitions
Imposes a tax on each munition sold at retail establishments, the revenues to be used for trauma centers.
(Died in Senate Revenue and Taxation Committee)
AB 7 (Thomson-D) Transactions and use tax: City of Davis
Allows the City of Davis, subject to the approval of two-thirds voters or a majority of the voters voting on the issue at an election to levy a tax pursuant to the transaction and use tax law at a rate of 0.25 percent or 0.5 percent.
Chapter 330, Statutes of 2002
AB 243* (Runner-R) Sales tax exemption: jet fuel
Exempts from sales tax aircraft jet fuel sold to an aircraft jet fuel user, including air common carriers, at any airport located within an enterprise zone.
(Died in Assembly Revenue and Taxation Committee)
AB 375* (John Campbell-R) Sales tax exemption
Exempts, from the use tax, up to $500 of tangible personal property otherwise subject to California's use tax.
(Died in Assembly Revenue and Taxation Committee)
AB 390* (Maddox-R) Sales tax: rate reduction
Eliminates the one-quarter percent component of the state sales and use tax rate.
(Died in Assembly Revenue and Taxation Committee)
AB 554* (John Campbell-R) Sales tax exemption: vehicles
Provides varying degrees of a partial sales tax exemption for the purchase of new, specifically identified low emission vehicles.
(Died in Assembly Revenue and Taxation Committee)
AB 680 (Steinberg-D) Sales tax: reallocation
Enacts the Sacramento Regional Smart Growth Act of 2002 and reallocates local sales and use tax revenues within the greater Sacramento region, as specified.
(Died in Senate Local Government Committee)
AB 695* (Pescetti-R) Sales tax exemption: appliances
Provides a state and local sales tax exemption for certain energy efficient residential and commercial appliances.
(Died in Assembly Appropriations Committee)
A similar bill was AB 3052* (Pescetti-R), which died in Assembly Revenue and Taxation Committee.
AB 811 (Zettel-R) Sales tax: medicines
Exempts the definition of medicines exempted from sales tax.
(Died in Assembly Revenue and Taxation Committee)
AB 902 (Strom-Martin-D) Transaction and use tax
Allows a qualified city or county (defined as City of Clearlake, the City of Fort Bragg, City of Point Arena, the City of Ukiah, the City of Willets, the County of Colusa, and the County of Mendocino) to levy a transaction use tax at a rate of 0.25 percent, or a multiple thereof, not to exceed one percent, to be used for maintenance, repair, replacement, building, or rebuilding of road systems.
Chapter 331, Statutes of 2002
AB 1077* (Mountjoy-R) Sales tax exemption: public schools
Exempts, from state sales and use tax, the gross receipts from the sale in this state of, and/or a K-12 public school district for use by that school or district the storage, use, or other consumption in this state of, any items purchased by a K-12 public school. Specifies that this exemption does not apply to local sales or transactions and use taxes.
(Died in Assembly Revenue and Taxation Committee)
AB 1199* (Cardenas-D) Sales tax exemption: clothing and footwear
Provides for a sales tax exemption for the gross receipts from the sale of any article of clothing or footwear purchased for less than $200, as specified.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 1185* (Mountjoy-D), which died in Assembly Revenue and Taxation Committee.
AB 1246* (Leonard-R) Sales tax exemption: college textbooks
Exempts, from sales tax, textbooks purchased by students at an institution of higher education or from an entity where the primary purpose is to produce textbooks for college students.
(Died in Assembly Appropriations Committee)
AB 1291* (Hollingsworth-R) Sales tax exemption: diapers
Exempts diapers from sales tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1319* (Cox-R) Sales tax exemption: solar energy
Exempts certain solar energy systems from the state portion of sales tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1388* (Aanestad-R) Sales tax exemption: propane gas
Exempts all sales and purchases of propane gas from sales tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1405* (Ashburn-R) Sales tax exemption: machinery and equipment
Provides a sales tax exemption for specified types of machinery and equipment purchased by an eligible entity.
(Died in Assembly Revenue and Taxation Committee)
AB 1427* (Nation-D) Sales tax: food and candy
Exempts, from sales tax, candy, snack foods, gum and bottled water sold through vending machines.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 893* (Bill Campbell-R), which died in Assembly Revenue and Taxation Committee.
AB 1458 (Kelley-R) State Board of Equalization: sales tax
Allows the State Board of Equalization to accept offers in compromise on a fuel tax liability under the sales and use tax law.
Chapter 152, Statutes of 2002
AB 1575* (Bill Campbell-R) Sales tax exemption: space flight
Includes equipment and materials used to build facilities designed to launch, manufacture, fabricate, assemble or process equipment that facilitates space flight launch sites within the sales tax exemption.
(Died in Assembly Revenue and Taxation Committee)
AB 1601* (Papan-D) Sales tax exemption: surgical gowns
Provides a sales tax exemption for disposable surgical gowns and drapes made from nonwoven fabric.
(Died in Assembly Revenue and Taxation Committee)
AB 1636* (Briggs-R) Sales tax exemption: gas and diesel fuel
Exempts diesel fuel from sales tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1916* (Matthews-D) Sales tax exemption: glucose strips
Codifies an existing State Board of Equalization regulation that allows a sales and use tax exemption for lancets and blood glucose test strips that are furnished by a registered pharmacist. In addition, it expands the regulation by allowing the exemption for these items, regardless of whether or not they are furnished by a registered pharmacist.
Vetoed by the Governor
AB 1977* (Strickland-R) Sales tax exemption: computers
Creates a sales tax holiday for computer equipment purchased within a specific annual period.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 2056* (Zettel-R), which died in Assembly Revenue and Taxation Committee.
AB 1980* (Bogh-R) Tax exemption: handguns
Exempts, from California sales tax, handguns purchased and used by law enforcement officers in the line of duty.
(Died in Assembly Appropriations Committee)
AB 2014 (Harman-R) Sales and use taxes: seller's permit
Requires information to be disseminated through swap meet operators to actual sellers at swap meets describing seller's obligations under the sales and use tax law.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 2061 (Salinas-D) Transactions and use tax: City of Salinas
Authorizes the City of Salinas, subject to voter approval, to levy a 0.25 percent transactions and use tax for the purpose of improving certain capital facilities in that city.
Chapter 338, Statutes of 2002
AB 2065* (Oropeza-D) Sales tax: penalty forgiveness
The Budget Trailer Bill for changes in the tax law which, among other provisions, authorizes the State Franchise Tax Board and the State Board of Equalization to offer to forgive any penalties, interest or fees on unpaid income tax and sales tax accounts if the outstanding tax liability is paid. This authority is limited to the period October 1, 2002, through June 30, 2003, and limited to "high-risk" accounts which either of the boards determine to be otherwise unlikely to be paid or uneconomical to collect.
Chapter 488, Statutes of 2002
AB 2400 (Salinas-D) Transactions and use taxes: County of Monterey
Allows the County of Monterey, subject to voter approval, to levy a transactions and use tax, not to exceed one percent, to finance implementation of the general plan.
(Died on Assembly Inactive File)
AB 2636* (Leonard-R) Sales tax exemption: school instructional material
Exempts the purchase of instructional materials by a qualifying school entity from the state part of the sales and use tax.
(Died in Assembly Revenue and Taxation Committee)
AB 2639* (Strickland-R) Sales tax exemption: clothing
Provides an exemption from the state sales and use tax law for the gross receipts from the sale of any article of clothing purchased for less than $175 during an annual specified period.
(Died in Assembly Revenue and Taxation Committee)
AB 2701* (Wyman-R) Sales tax exclusion: Indian taxes
Excludes from the sales and use tax the sale of tangible personal property tax imposed by any Indian tribe.
Chapter 593, Statutes of 2002
AB 2758 (Briggs-R) Transactions and use taxes: City of Visalia
Authorizes the City of Visalia, subject to voter approval, to levy a one-fourth percent transactions and use tax to be expended solely in providing public safety and law enforcement services in that city.
Chapter 346, Statutes of 2002
AB 2809* (Longville-D) Sales tax exemption: diesel
Clarifies, for purposes of the diesel fuel sales and use tax exemption, the definition of farming activities.
(Died in Assembly Revenue and Taxation Committee)
AB 2828 (Maddox-R) Local government finance
Reduces the maximum sales and use tax rate each city may impose under the Bradley-Burns Uniform Local Sales and Use Tax Law from 1.0 percent to 0.85 percent. This has the effect of ceding 0.15 percent of the sales tax collected by each city to the county in which the city is located. Requires counties to backfill the sales and use tax lost by each city with property tax revenue generated by the county.
(Died in Assembly revenue and Taxation Committee)
AB 2897* (Wiggins-D) Sales tax exemption: air common carrier fuel
Provides a partial sales and use tax exemption for the sale or purchase of fuel and petroleum products sold to air common carriers, on the amount of the sales price that exceeds $0.50 per gallon.
(Died in Assembly Appropriations Committee)
Miscellaneous
SB 653* (Haynes-R) Estate and generation skipping transfer taxes
Repeals the California estate tax and generation shipping transfer tax laws, except as provided.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 1223* (Rod Pacheco-R), which died in Assembly Revenue and Taxation Committee.
SB 775* (Soto-D) Diesel fuel taxes: exemptions
Applies a diesel fuel tax exemption for a bus operation to a passenger stage corporation that is a charter-party carrier of passengers and operates under a public certificate on or after January 1, 1993.
(Died in Senate Transportation Committee)
SB 825 (Poochigian-R) Taxes and fees: interest
Revises the interest calculation provisions for tax and fee programs administered by the State Board of Equalization so that the same rate of interest is applied to both underpayments and overpayments of tax.
(Died in Senate Revenue and Taxation Committee)
SB 1506 (Romero-D) Vehicle license fee
Requires the State Controller to withhold vehicle license fee subventions from Los Angeles County, if it has been at an impasse with more than half of its recognized employee organizations for longer than 30 days.
(Died in Senate Local Government Committee)
SB 1608* (Morrow-R) Excise taxes
Provides a refund for gas and diesel fuel excise taxes used by a local emergency service provider.
(Died in Senate Revenue and Taxation Committee)
SB 1700 (Peace-D) Cigarette taxes
Requires sellers of cigarettes to be licensed. Imposes a fee on cigarette manufacturers of up to two cents per pack. Reimburses cigarette distributors for the cost of applying cigarette tax stamps. Eliminates the 0.85 percent discount on tax stamps. Imposes additional penalties for illegal sales. Requires the State Department of Health Services to conduct annual training for retailers.
(Died in Assembly Governmental Organization Committee)
A similar bill was AB 1666 (Horton-D), which died on the Assembly Inactive File, and AB 2906 (Horton-D), which died on the Senate Inactive File.
SB 1701 (Peace-D) Tobacco taxes
Requires, as of January 1, 2005, the State Board of Equalization to replace the stamps and meter impressions, currently required to be affixed to tobacco products, with a stamp or meter impression that can be read by a scanning or similar device, and encrypted with specified information.
Chapter 881, Statutes of 2002
SB 1702 (Peace-D) State Board of Equalization: investigators
Provides limited peace officer powers to arrest, serve warrants and access state criminal history information to specified investigators of the State Board of Equalization, as designed by the executive director.
(Died in Assembly Appropriations Committee)
SB 1766 (Ortiz-D) Cigarette taxes
Specifies in non-face-to-face sales, the seller of cigarettes either provide the State Board of Equalization with all taxes due on the sale or include with the shipment a notice that the purchaser is responsible for state taxes.
Chapter 686, Statutes of 2002
SB 1794 (Torlakson-D) Regulatory fees
Allows a local government agency responsible for transportation projects or services to impose certain transportation user and regulatory fees which would be subject to a local ballot measure requiring 55 percent voter approval.
(Died in Senate Transportation Committee)
SB 1888* (Poochigian-R) Gasoline sales tax revenues
Revises the requirements for allocation of certain gasoline sales tax revenues among the State and cities and counties in fiscal years 2006 and 2007.
(Died in Senate Transportation Committee)
SB 1890 (Ortiz-D) Cigarette taxes
Increases the cigarette tax by 85 cents per pack with the proceeds to be used for health related programs.
(Died in Senate Revenue and Taxation Committee)
SB 1994 (Soto-D) Refinery fee
Requires the operator of every refinery in the State to pay a fee of $0.30 for each barrel of crude oil refined to defray costs associated with mitigation of petroleum pollution.
(Died in Senate Appropriations Committee)
SB 2082 (Bowen-D) Cigarettes: advertising
Requires sellers who advertise on the Internet to sell cigarettes in California to notify their prospective purchasers that they are responsible for payment of cigarette and use taxes.
(Died in Assembly Revenue and Taxation Committee)
SB 2101 (Johnson-R) Vehicle license fees
Requires the State Department of Motor Vehicles, in the event the vehicle license fee offset is reduced below 67.5 percent for vehicle license fees with a final due date being the 2003 calendar year, to include a notice specifying that the reduction constitutes a tax increase requested and signed into law by Governor Gray Davis.
(Failed passage in Senate Revenue and Taxation Committee)
SCA 1 (McClintock-R) Vehicle license fees
Precludes the imposition upon a vehicle of any vehicle license fee or any other tax in lieu of an ad valorem property tax.
(Died in Senate Revenue and Taxation Committee)
SCA 16 (McClintock-R) Appropriations limit
Tightens state and local spending limits. Imposes new limits on bonding capacity. Prevents schools from receiving excess revenues. Expands state requirement to fuel local mandates.
(Died in Senate Revenue and Taxation Committee)
SJR 31 (Haynes-R) Death tax
Requests the President and Congress to enact legislation that will permanently repeal the death tax.
(Died in Senate Revenue and Taxation Committee)
AB 345* (Matthews-D) Diesel fuel tax
Exempts from the state's diesel fuel excise tax, diesel fuel used in energy vehicles operated by local police or firefighting agencies.
(Died in Assembly Appropriations Committee)
AB 1105 (Oropeza-D) Vehicle license fees
Provides that the Director of the State Department of Finance is required to make the same determination of whether there are insufficient monies in the General Fund for the State Controller to fully reimburse local governments for losses resulting from the vehicle license fee offsets, as specified.
(Died on Senate Third Reading File)
AB 1458 (Kelley-R) State Board of Equalization: business and special taxes
Allows the State Board of Equalization to accept offers in compromise on a final fee liability under the Underground Storage Tank Maintenance Fee and allows for relief of intent for failure to make a timely return on payment of a fee due to a disaster.
Chapter 152, Statutes of 2002
AB 1845 (Correa-D) State tax liens
Prioritizes certain crime victim's restitution orders over state tax liens against a criminal defendant.
(Died in Senate Appropriations Committee)
AB 1906 (Longville-D) Vehicle license fees
Clarifies that only historical vehicles that had been issued special identification plates will be eligible for a $2 vehicle license fee.
Chapter 528, Statutes of 2002
AB 1936 (Horton-D) State Board of Equalization: returns
Provides for the use of electronic media in filing returns for the special tax programs administered by the State Board of Equalization.
Chapter 459, Statutes of 2002
AB 2181 (Dutra-D) Regional gas tax
Revises two of the 11 needs categories eligible for the Bay Area regional gas tax revenue expenditures.
Chapter 161, Statutes of 2002
AB 2205 (Koretz-D) Cigarette tax
Creates an additional penalty for possessing cigarettes for which cigarette tax has not been paid and uses the penalty revenues to fund grants to local jurisdictions to establish a multiagency task force to reduce the sale of unstamped cigarettes.
Chapter 687, Statutes of 2002
AB 2388 (La Suer-R) Debt collection program
Extends the sunset date of the State Franchise Tax Board court-ordered debt collection program by three years and from January 1, 2003 to January 1, 2006.
Chapter 776, Statutes of 2002
AB 2461* (Keeley-D) Vehicle license fees
Extends the sunset date of the existing vehicle license fee exemption on the incremental cost of alternatively-fueled vehicles from 1/1/03 to 1/1/09.
Chapter 566, Statutes of 2002
AB 2744* (Thomson-D) Alcohol beverage tax
Increases the excise surtax on alcoholic beverages and establishes an excise surtax on champagne and sparkling wine, except sparkling hard cider, of which the revenues would be used for health purposes.
(Died in Assembly Health Committee)
AB 2855 (Strom-Martin-D) Vehicle license fee and fuel tax revenue
Reallocates vehicle license fee and fuel tax revenue to cities for a one-month period to correct prior allocations that disadvantaged some cities with prison populations. After two months, requires the State Controller to return to the population factor in effect prior to the two-month period.
Chapter 660, Statutes of 2002
AB 2878* (Wiggins-D) Vehicle license fee
Provides that the State may not transfer any General Fund revenue to fund vehicle license fee offsets, effective on and after July 1, 2003.
(Died in Assembly Revenue and Taxation Committee)
AB 3000* (Assembly Budget Committee) State Board of Equalization
A Budget Trailer Bill which, among other provisions, provides that each member of the State Board of Equalization, elected by district, may request that the Governor convert one of their civil service positions to serve as an exempt administrative assistant at or below the non-supervisory exempt salary level P2A. This position shall be appointed by and shall serve at the pleasure of the Governor. Also provides that "stamps and meter impressions" made upon each pack of cigarettes prior to distribution mean the indicia of payment of tax include, but not be limited to, stamps, meter impressions, or any other indicia developed using current technology.
Chapter 1124, Statutes of 2002
AB 3001 (Assembly Budget Committee) Tobacco tax evasion
Appropriates a total of $1,074,000 from two specified funds, consisting of monies collected from taxes imposed on cigarette and tobacco products, for allocation to the State Board of Equalization for expenditure for the 2001-02 fiscal year to provide additional funding for the costs associated with investigations of tobacco tax evasion.
(Died on Assembly Unfinished Business File)
ACA 13 (Leonard-R) State Board of Equalization: name change
Changes the name of the State Board of Equalization to the California Tax Commission and specified additional responsibilities.
(Died in Assembly Appropriations Committee)
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
|
SB 13* |
McClintock-R Sales tax: rate reduction |
|
|
SB 39* |
Poochigian-R Property tax exemptions: underground storage tanks |
|
|
SB 44* |
Alpert-D Income Tax: Scholarshare contributions |
|
|
SB 48* |
McClintock-R Income tax: renters tax credit |
|
|
SB 49* |
Speier-D Income taxes: gifts |
|
|
SB 74 |
Speier-D Property tax revenue shifts: libraries |
|
|
SB 76* |
O'Connell-D Sales tax exemption: space flight |
|
|
SB 93 |
Figueroa-D Property tax revenue shifts: park districts |
|
|
SB 114* |
Haynes-R Alternative minimum tax |
|
|
SB 121* |
Murray-D Tax credit: Internet |
|
|
SB 145* |
Perata-D Sales tax exemption: bunker fuel |
|
|
SB 154* |
Haynes-R Sales tax exemption: space flight |
|
|
SB 155* |
Oller-R Income taxes credit: drugs |
|
|
SB 175* |
Torlakson-D Sales tax exemption: mobilehomes |
|
|
SB 219* |
Scott-D Income tax: victims of terrorism |
|
|
SB 268* |
Dunn-D Tax credit: English-as-a-second-language |
|
|
SB 376* |
Johnson-R Corporation taxes: minimum franchise tax |
|
|
SB 401* |
Soto-D Homeownership tax credit |
|
|
SB 415 |
Dunn-D Taxation: electronic filing |
|
|
SB 435* |
Monteith-R Tax credits: irrigation |
|
|
SB 452 |
Oller-R Educational Revenue Augmentation Fund: ambulance services |
|
|
SB 536* |
Oller-R Educational Revenue Augmentation Fund allocation |
|
|
SB 546* |
McClintock-R Sales and tax exemption: textbooks |
|
|
SB 553* |
Vincent-D Tax credits: qualified contributions |
|
|
SB 558* |
Morrow-R Tax credits: education |
|
|
SB 595 |
Chesbro-D Property taxation: manufactured homes |
|
|
SB 607* |
Oller-R Taxes: net operating losses |
|
|
SB 630* |
Poochigian-R Income tax credit: low performing schools |
|
|
SB 640* |
Knight-R Sales tax exemption: space flight |
|
|
SB 653* |
Haynes-R Estate and generation skipping transfer taxes |
|
|
SB 654* |
Haynes-R Taxation: credits: electricity conservation |
|
|
SB 657* |
Scott-D Income/corporation tax conformity |
|
|
SB 677* |
McPherson-R Tax credits: seismic safety |
|
|
SB 704 |
Knight-R Taxation: interest |
|
|
SB 718 |
Poochigian-R Tax credit: motor oil recycling |
|
|
SB 719* |
Poochigian-R Tax credits: health insurance |
|
|
SB 733* |
Brulte-R Qualified tuition programs |
|
|
SB 775* |
Soto-D Diesel fuel taxes: exemptions |
|
|
SB 810 |
Ackerman-R Educational Revenue Augmentation Fund: transit districts |
|
|
SB 825 |
Poochigian-R Taxes and fees: interest |
|
|
SB 831 |
Poochigian-R Income tax forms |
|
|
SB 835* |
Battin-R Sales tax: gasoline and diesel fuel |
|
|
SB 846* |
Ackerman-R Tax credits: doctors and lawyers |
|
|
SB 853* |
Ortiz-D Income taxes: deductions |
|
|
SB 875* |
Poochigian-R Manufacturers investment credit |
|
|
SB 877* |
Poochigian-R Tax credits: cogeneration equipment |
|
|
SB 906 |
Bowen-D Taxes: claims for refunds |
|
|
SB 914* |
Battin-R Tax credits: roof replacements |
|
|
SB 957* |
Ackerman-R Tax credit: dependents |
|
|
SB 1004* |
Knight-R Sales tax exemption |
|
|
SB 1014* |
Johnson-R Corporation taxes: apportionment |
|
|
SB 1017* |
Perata-D Income taxes: estates or trusts |
|
|
SB 1064* |
Polanco-D Sales and use taxes: exemptions: fuel |
|
|
SB 1074* |
Soto-D Sales taxes: generation facilities |
|
|
SB 1082 |
Vasconcellos-D Taxpayer contributions: senior citizens |
|
|
SB 1084* |
Haynes-R Tax credits: new markets tax credit |
|
|
SB 1099* |
Soto-D Corporation taxes: prescription drugs |
|
|
SB 1114* |
Brulte-R Local sales tax: concrete |
|
|
SB 1121 |
Margett-R Tax work opportunity credits |
|
|
SB 1123* |
Costa-D Manufacturers' investment tax credits |
|
|
SB 1163* |
Vasconcellos-D Tax credit: information technology training |
|
|
SB 1165* |
Brulte-R Research and development tax credit |
|
|
SB 1228* |
Monteith-R Property tax revenue allocations: Tuolumne County |
|
|
SB 1255* |
Burton-D Income tax rates |
|
|
SB 1256* |
Brulte-R Income and bank and corporation taxes: retirement plans |
|
|
SB 1273* |
Haynes-R Income/corporation tax educational assistance donations |
|
|
SB 1274* |
Haynes-R Income/corporation tax credits: doctors and lawyers |
|
|
SB 1275* |
Haynes-R Tax credits: green safes and firearm safety equipment |
|
|
SB 1286* |
Haynes-R Income/corporation taxes: tourism industry |
|
|
SB 1288 |
McClintock-R Income/corporation taxes |
|
|
SB 1297* |
Monteith-R Sales tax exemption: veteran fundraiser meals |
|
|
SB 1347 |
Brulte-R Zero-based budgeting: other budget legislation |
|
|
SB 1365 |
Speier-D Insurance tax checkoff: breast cancer |
|
|
SB 1400 |
Romero-D Income taxes: federal relief |
|
|
SB 1439 |
Oller-R Income/corporation taxes: amnesty |
|
|
SB 1445 |
Alpert-D Income and corporation taxes: settlements |
|
|
SB 1462* |
Morrow-R Income taxes: military |
|
|
SB 1469* |
Johannessen-R Property taxation: veterans |
|
|
SB 1487* |
McClintock-R Income taxes: medical savings accounts |
|
|
SB 1494 |
Ackerman-R Property tax: liens |
|
|
SB 1501 |
Johnson-R Sales tax: successor liability |
|
|
SB 1502 |
Johnson-R Sales and use tax: successor liability |
|
|
SB 1506 |
Romero-D Vehicle license fee |
|
|
SB 1509 |
Dunn-D Property tax revenue shifts |
|
|
SB 1510* |
Knight-R Sales tax exemption: fuel and petroleum products |
|
|
SB 1602* |
Oller-R Income taxes: theft loss |
|
|
SB 1608* |
Morrow-R Excise taxes |
|
|
SB 1631* |
Morrow-R Taxation of possessory interests |
|
|
SB 1660 |
Scott-D Income/corporation taxes |
|
|
SB 1662 |
Peace-D Taxation |
|
|
SB 1691* |
Margett-R Income taxes: long-term care |
|
|
SB 1700 |
Peace-D Cigarette taxes |
|
|
SB 1701 |
Peace-D Tobacco taxes |
|
|
SB 1702 |
Peace-D State Board of Equalization: investigators |
|
|
SB 1714 |
Poochigian-R Property tax loss reports |
|
|
SB 1724* |
Speier-D Income tax credit: child care |
|
|
SB 1766 |
Ortiz-D Cigarette taxes |
|
|
SB 1772 |
Chesbro-D Property taxation: postponement proponent |
|
|
SB 1776* |
Poochigian-R Income taxes: military benefits |
|
|
SB 1786* |
Karnette-D Income taxes: teacher retention |
|
|
SB 1794 |
Torlakson-D Regulatory fees |
|
|
SB 1805* |
Scott-D Income taxes: conformity |
|
|
SB 1826* |
Morrow-R Sales tax exemption: emergency safety vehicles |
|
|
SB 1831 |
Peace-D Tobacco assets: sales: budget trailer bill |
|
|
SB 1832 |
Senate Budget And Fiscal Review Committee Budget Act of 2001: contingencies or emergencies |
|
|
SB 1833 |
Peace-D Public social services: budget trailer bill |
|
|
SB 1834* |
Senate Budget And Fiscal Review Committee Transportation funding: budget trailer bill |
|
|
SB 1835* |
Senate Budget And Fiscal Review Committee State government: budget trailer bill |
|
|
SB 1869* |
Chesbro-D Corporate taxes |
|
|
SB 1875 |
Karnette-D Senior citizen property tax assistance |
|
|
SB 1888* |
Poochigian-R Gasoline sales tax revenues |
|
|
SB 1889 |
Johannessen-R Transactions and use tax: Redding |
|
|
SB 1890 |
Ortiz-D Cigarette taxes |
|
|
SB 1901* |
Machado-D Sales tax: diesel fuel |
|
|
SB 1940* |
Speier-D Income/corporation taxes: credits |
|
|
SB 1977* |
Johannessen-R Corporation taxes: transfer of assets |
|
|
SB 1994 |
Soto-D Refinery fee |
|
|
SB 2051 |
Bowen-D Income and corporation taxes: information privacy |
|
|
SB 2082 |
Bowen-D Cigarettes: advertising |
|
|
SB 2085 |
Assembly Revenue And Taxation Committee Property taxation |
|
|
SB 2086 |
Assembly Revenue And Taxation Committee Property taxation |
|
|
SB 2092 |
Assembly Revenue And Taxation Committee Property taxation |
|
|
SB 2101 |
Johnson-R Vehicle license fees |
|
|
SCA 1 |
McClintock-R Vehicle license fees |
|
|
SCA 9 |
Speier-D Property taxation: changes in ownership |
|
|
SCA 12 |
Perata-D Sales tax: munitions |
|
|
SCA 16 |
McClintock-R Appropriations limit |
|
|
SCR 69 |
Senate Budget And Fiscal Review Committee Supplemental Report on the 2002 Budget Bill |
|
|
SJR 14 |
Poochigian-R Marriage income tax penalty |
|
|
SJR 29 |
Murray-D Income tax: film and television |
|
|
SJR 31 |
Haynes-R Death tax |
|
|
SB 1XXX* |
Peace-D Budget Act of 2001 |
|
|
SB 4XXX* |
Peace-D Budget Act of 2001 |
|
|
SB 5XXX* |
Peace-D 2001 State Budget: education statutory trailer bill |
|
|
AB 7 |
Thomson-D Transactions and use tax: City of Davis |
|
|
AB 17* |
Hollingsworth-R Income tax rates |
|
|
AB 39* |
Thomson-D Health insurance tax credits |
|
|
AB 64* |
Alquist-D Tax reduction: long-term care |
|
|
AB 81 |
Migden-D Property tax assessment |
|
|
AB 91* |
Zettel-R Jet operating losses tax deduction |
|
|
AB 100 |
Simitian-D Property tax revenue shifts |
|
|
AB 106* |
Cedillo-D Earned income tax credit |
|
|
AB 131* |
Corbett-D Income/corporation taxes: federal conformity |
|
|
AB 149* |
Zettel-R Teacher tax credit |
|
|
AB 166* |
Cedillo-D Tax credits: rehabilitation |
|
|
AB 190 |
Longville-D Income tax: campaign finance |
|
|
AB 240* |
Runner-R Manufacturers' investment tax credit |
|
|
AB 243* |
Runner-R Sales tax exemption: jet fuel |
|
|
AB 246* |
Bill Campbell-R Income tax credit: adoption |
|
|
AB 265* |
Alquist-D Income tax exemption: seniors |
|
|
AB 273* |
Nakano-D Income tax deduction: mortgage insurance |
|
|
AB 278 |
Assembly Jobs, Economic Development And The Economy Committee Manufacturers' investment tax credit |
|
|
AB 279 |
Strom-Martin-D Property tax revenue shifts: animal control |
|
|
AB 290* |
Cogdill-R Manufacturers' investment tax credit |
|
|
AB 294* |
Zettel-R Income tax: military retirements |
|
|
AB 305* |
Strickland-R Income taxes: seniors |
|
|
AB 345* |
Matthews-D Diesel fuel tax |
|
|
AB 350* |
Rod Pacheco-R Income tax credit: medical expenses |
|
|
AB 361* |
Kehoe-D Corporation tax: computer technology |
|
|
AB 373* |
Leach-R Tax deduction: veterinary services |
|
|
AB 375* |
John Campbell-R Sales tax exemption |
|
|
AB 377* |
Harman-R Corporation taxes |
|
|
AB 383* |
Chan-D Corporate taxes: exemptions |
|
|
AB 390* |
Maddox-R Sales tax: rate reduction |
|
|
AB 425* |
Oropeza-D 2002-03 Budget Act |
|
|
AB 428 |
Shelley-D State Supplementary Program: budget trailer bill |
|
|
AB 442* |
Assembly Budget Committee Health: budget trailer bill |
|
|
AB 444* |
Assembly Budget Committee Human services: budget trailer bill |
|
|
AB 462* |
Wyland-R Employer public school math or science teacher credit |
|
|
AB 465* |
Wyman-R Film production |
|
|
AB 475* |
Cogdill-R Tax credits: minimum wage |
|
|
AB 483* |
Shelley-D Corporation taxes: insurance company dividends |
|
|
AB 485* |
Runner-R Tax credits: Joint Strike Fighter |
|
|
AB 513* |
Strickland-R Income tax credit: drugs |
|
|
AB 547* |
Maldonado-R Minimum franchise tax |
|
|
AB 554* |
John Campbell-R Sales tax exemption: vehicles |
|
|
AB 593* |
Oropeza-D State government: budget trailer bill |
|
|
AB 595* |
Leach-R Income tax: dependent exemption credit |
|
|
AB 641* |
Briggs-R Targeted tax areas: expansion and credits |
|
|
AB 654* |
Horton-D Tax credits: energy conservation measures |
|
|
AB 660* |
Nakano-D Research and development tax credits |
|
|
AB 665* |
Bates-R Adoption tax credit |
|
|
AB 680 |
Steinberg-D Sales tax: reallocation |
|
|
AB 690* |
Wiggins-D Community Development Financial Institution |
|
|
AB 692 |
Aroner-D Human services: cleanup to AB 444: budget trailer bill |
|
|
AB 694* |
Corbett-D Tax conformity |
|
|
AB 695* |
Pescetti-R Sales tax exemption: appliances |
|
|
AB 738* |
Lowenthal-D Tax credits: community development corporations |
|
|
AB 790* |
Maldonado-R Health care tax credit: agricultural workers |
|
|
AB 811 |
Zettel-R Sales tax: medicines |
|
|
AB 813* |
Briggs-R Tax credits: hot water recirculation systems |
|
|
AB 845 |
Nakano-D Dry cleaning technology tax credit |
|
|
AB 847* |
La Suer-R Income tax credits: dependents |
|
|
AB 859* |
Wiggins-D Property tax revenue shifts |
|
|
AB 894* |
Nakano-D Corporation taxes: capital losses |
|
|
AB 902 |
Strom-Martin-D Transaction and use tax |
|
|
AB 928 |
Daucher-R Tax credits: Live Near Your Work |
|
|
AB 934 |
Hertzberg-D Property tax assessment appeals |
|
|
AB 957 |
Papan-D Income tax: Lupus Foundation of America |
|
|
AB 964 |
Aroner-D Local government finance |
|
|
AB 989 |
Chan-D Holocaust restitution payments |
|
|
AB 991 |
Cardoza-D Property tax: reports by local agencies |
|
|
AB 1001 |
Longville-D Space industry: tax credits and deductions |
|
|
AB 1007 |
Rod Pacheco-R Property tax |
|
|
AB 1008 |
Lowenthal-D Property tax notices |
|
|
AB 1013* |
Leonard-R Property tax: assessments |
|
|
AB 1034 |
Florez-D Property tax revenue shifts: fire districts |
|
|
AB 1036 |
Pescetti-R Property tax: mobilehomes |
|
|
AB 1047 |
Liu-D Property tax: cable television operators |
|
|
AB 1054* |
Cogdill-R Tax credit: irrigation systems |
|
|
AB 1057* |
Cogdill-R Income tax credit: highway maintenance |
|
|
AB 1077* |
Mountjoy-R Sales tax exemption: public schools |
|
|
AB 1105 |
Oropeza-D Vehicle license fees |
|
|
AB 1117 |
Assembly Revenue And Taxation Committee Tax refunds |
|
|
AB 1122* |
Corbett-D Income/corporation taxes: federal conformity |
|
|
AB 1127 |
Assembly Revenue And Taxation Committee Property taxation |
|
|
AB 1166* |
Bill Campbell-R Income tax credits: drugs |
|
|
AB 1169* |
Bill Campbell-R Manufacturers' investments tax credit |
|
|
AB 1174* |
Alquist-D Tax credits: higher education |
|
|
AB 1199* |
Cardenas-D Sales tax exemption: clothing and footwear |
|
|
AB 1221* |
Rod Pacheco-R Income taxes: deductions |
|
|
AB 1222* |
Rod Pacheco-R Income tax credits: dependents |
|
|
AB 1224* |
Rod Pacheco-R Income tax rate: reductions |
|
|
AB 1246* |
Leonard-R Sales tax exemption: college textbooks |
|
|
AB 1257* |
Cardenas-D Tax credits: child care facilities |
|
|
AB 1269* |
Bill Campbell-R Tax credits: energy-reducing devices |
|
|
AB 1275* |
Bill Campbell-R Manufacturers' investment tax credit |
|
|
AB 1276* |
Bill Campbell-R Manufacturer's investment tax credit |
|
|
AB 1284 |
Lowenthal-D Property tax revenues |
|
|
AB 1291* |
Hollingsworth-R Sales tax exemption: diapers |
|
|
AB 1319* |
Cox-R Sales tax exemption: solar energy |
|
|
AB 1320 |
Rod Pacheco-R Tax penalties |
|
|
AB 1353* |
Wiggins-D Income tax credit: political contributions |
|
|
AB 1366* |
Harman-R Tax credits: research and development |
|
|
AB 1378 |
Wyman-R Property tax revenue allocations |
|
|
AB 1380* |
Aanestad-R Property tax exemption: agricultural equipment |
|
|
AB 1383* |
Daucher-R Income taxes: dependent exemption credit |
|
|
AB 1388* |
Aanestad-R Sales tax exemption: propane gas |
|
|
AB 1405* |
Ashburn-R Sales tax exemption: machinery and equipment |
|
|
AB 1408 |
Hollingsworth-R Taxation: Pierce's disease |
|
|
AB 1413* |
Hollingsworth-R Tax credit: research and development |
|
|
AB 1427* |
Nation-D Sales tax: food and candy |
|
|
AB 1458 |
Kelley-R State Board of Equalization: sales tax |
|
|
AB 1544* |
Maldonado-R Property tax revenue apportionments |
|
|
AB 1569* |
Shelley-D Corporation taxes: net income |
|
|
AB 1575* |
Bill Campbell-R Sales tax exemption: space flight |
|
|
AB 1591* |
Leslie-R Tax credits: new markets |
|
|
AB 1601* |
Papan-D Sales tax exemption: surgical gowns |
|
|
AB 1625* |
Pescetti-R Tax credits: donations |
|
|
AB 1631* |
Pescetti-R Income taxes: medical savings account |
|
|
AB 1636* |
Briggs-R Sales tax exemption: gas and diesel fuel |
|
|
AB 1642* |
Harman-R Corporation tax: apportionment |
|
|
AB 1768* |
Oropeza-D State and local government: budget trailer bill |
|
|
AB 1834* |
Wyland-R Net operating loss tax provisions |
|
|
AB 1842* |
Bill Campbell-R Income/corporation taxes: capital gains |
|
|
AB 1844* |
Mountjoy-R Property taxation: homeowners' exemption |
|
|
AB 1845 |
Correa-D State tax liens |
|
|
AB 1862* |
Wyman-R Income tax credit: active military duty |
|
|
AB 1875 |
Nakano-D Corporations: tax liability |
|
|
AB 1885* |
Liu-D Income taxes: credit: health plans |
|
|
AB 1887* |
Hollingsworth-R Income taxes: federal retirement annuities |
|
|
AB 1906 |
Longville-D Vehicle license fees |
|
|
AB 1910 |
Matthews-D Tax refunds |
|
|
AB 1916* |
Matthews-D Sales tax exemption: glucose strips |
|
|
AB 1936 |
Horton-D State Board of Equalization: returns |
|
|
AB 1939 |
Daucher-R Property tax allocation study |
|
|
AB 1968* |
Nation-D Income tax exclusions: energy conservation rebates |
|
|
AB 1977* |
Strickland-R Sales tax exemption: computers |
|
|
AB 1980* |
Bogh-R Tax exemption: handguns |
|
|
AB 2014 |
Harman-R Sales and use taxes: seller's permit |
|
|
AB 2036 |
Liu-D State Children's Trust Fund tax checkoff |
|
|
AB 2061 |
Salinas-D Transactions and use tax: City of Salinas |
|
|
AB 2065* |
Oropeza-D Income/corporation taxes: budget trailer bill |
|
|
AB 2073 |
Canciamilla-D Local government finance: property tax revenue |
|
|
AB 2100 |
Simitian-D Property tax revenue |
|
|
AB 2127 |
Matthews-D Taxpayer contributions: asthma and lung disease |
|
|
AB 2164* |
Cogdill-R Income tax: physician tax credit and reduction |
|
|
AB 2168* |
Bogh-R Income taxes: retirement income exclusion |
|
|
AB 2181 |
Dutra-D Regional gas tax |
|
|
AB 2205 |
Koretz-D Cigarette tax |
|
|
AB 2209 |
Chu-D Pension funding |
|
|
AB 2304* |
Wyman-R Tax credits: aviation wages |
|
|
AB 2358* |
Bates-R Income taxes: high technology stock options |
|
|
AB 2388 |
La Suer-R Debt collection program |
|
|
AB 2400 |
Salinas-D Transactions and use taxes: County of Monterey |
|
|
AB 2414 |
Bill Campbell-R Income taxes: statute of limitations |
|
|
AB 2461* |
Keeley-D Vehicle license fees |
|
|
AB 2487* |
Bates-R Income taxes: credits for military housing |
|
|
AB 2560* |
Vargas-D Corporation taxes: apportionment |
|
|
AB 2570* |
Cogdill-R Tax credits: irrigation systems |
|
|
AB 2617* |
Liu-D Income taxes: cafeteria plans |
|
|
AB 2636* |
Leonard-R Sales tax exemption: school instructional material |
|
|
AB 2639* |
Strickland-R Sales tax exemption: clothing |
|
|
AB 2640* |
Strickland-R Net operating losses |
|
|
AB 2641 |
Leonard-R Local government finance |
|
|
AB 2662* |
Bogh-R Property tax: welfare exemptions |
|
|
AB 2664* |
Hollingsworth-R Income tax credits: private schools |
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AB 2670* |
Wyman-R Income taxes: military exemptions |
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AB 2680 |
Cox-R Tax protests |
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AB 2694* |
Hollingsworth-R Income tax credit: research and development |
|
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AB 2699* |
Maddox-R Income tax: military pay exclusion |
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AB 2701* |
Wyman-R Sales tax exclusion: Indian taxes |
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AB 2714 |
Aanestad-R Property taxation: valuation |
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AB 2720* |
Aanestad-R Income tax credits: canceled HMO benefits |
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AB 2744* |
Thomson-D Alcohol beverage tax |
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AB 2747* |
Wesson-D Tax credits: qualified motion picture |
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AB 2758 |
Briggs-R Transactions and use taxes: City of Visalia |
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AB 2781* |
Oropeza-D Education finance: budget trailer bill |
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AB 2783 |
Strom-Martin-D Tax checkoff: endangered species |
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AB 2785 |
Oropeza-D Education finance: budget trailer bill |
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AB 2791 |
Migden-D Income taxes: partnerships |
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AB 2804* |
Daucher-R Property taxation: possessory interests |
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AB 2809* |
Longville-D Sales tax exemption: diesel |
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AB 2828 |
Maddox-R Local government finance |
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AB 2844* |
Simitian-D Property taxation: welfare exemption |
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AB 2855 |
Strom-Martin-D Vehicle license fee and fuel tax revenue |
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AB 2878* |
Wiggins-D Local government finance |
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AB 2897* |
Wiggins-D Sales tax exemption: air common carrier fuel |
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AB 2963* |
Aroner-D Income taxes: dependent care |
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AB 2979 |
Assembly Revenue And Taxation Committee Property tax assistance |
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AB 2980* |
Assembly Revenue And Taxation Committee Income taxes: alimony deduction |
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AB 2996* |
Assembly Budget Committee Transportation finance: budget trailer bill |
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AB 2997* |
Assembly Budget Committee Natural resources: budget trailer bill |
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AB 2998* |
Assembly Budget Committee Instructional materials: budget trailer bill |
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AB 3000* |
Assembly Budget Committee State and local government: budget trailer bill |
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AB 3001 |
Assembly Budget Committee Tobacco tax evasion |
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AB 3004 |
Assembly Budget Committee Natural disaster relief: budget trailer bill |
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AB 3005* |
Assembly Budget Committee Education: budget trailer bill |
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AB 3006* |
Assembly Budget Committee Medi-Cal: budget trailer bill |
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AB 3009* |
Assembly Budget Committee Tax credits: energy surcharge: budget trailer bill |
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AB 3010 |
Assembly Budget Committee Unemployment insurance: budget trailer bill |
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ACA 11 |
Richman-R Infrastructure funding: budget trailer bill |
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ACA 13 |
Leonard-R State Board of Equalization: name change |
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ACA 16 |
Hollingsworth-R State government: other budget legislation |
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ACA 19 |
Nation-D Property tax: developmentally disabled grandchild transfer |
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HR 96 |
Wesson-D Budgeting commission |
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