2009-10 State Budget - Special Session Legislation
2010-11 State Budget and Trailer Bills
Other State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales and Use Tax
Miscellaneous
2009-10 State Budget - Special Session Legislation
On January 8, 2010, the Governor proclaimed a fiscal emergency which triggered a Proposition 58 Special Session to address cash flow problems and to provide a first step to bridge the projected $19.9 billion shortfall. The Legislature passed legislation totaling $5 billion addressing the cash flow concerns in the current fiscal year and the budget year. These cash flow solutions were designed to strengthen the state's position in the bond market and help insure sufficient cash reserves throughout the 2010-11 fiscal year. The Governor item-vetoed $1 billion of the $5 billion solution.
The following are the bills from the 8th Extraordinary Special Session which were sent to the Governor:
SB 4X8 (Senate Budget And Fiscal Review Committee) Developmental services/foster care
Continues the 3% reduction provider reimbursement for regional center purchases of services and operations. Expands the eligibility for federal foster care funding.
Chapter 4, Statutes of 2009-10, 8th Extraordinary Session
AB 1X8 (Assembly Budget Committee) Public health: HIV/AIDS
Makes changes to the 2009 state budget to shift $3.5 million from state support within the Department of Public Health to local assistance for expenditure for HIV/AIDS prevention programs.
Chapter 2, Statutes of 2009-10, 8th Extraordinary Session
AB 2X8 (Assembly Budget Committee) Budget Act of 2010: reduction stipulations
Stipulates to reduce expenditures by $2.2 billion in the 2010-11 fiscal year, by making the following changes to the proposed 2010 Budget: (1) the Conservatorship and Guardianship Program; (2) DNA Penalty fee increase; (3) Department of Fish and Game; (4) Immigration and Customs Enforcement commutations; (5) Inmate Health Care Cost reductions; (6) Division of Juvenile Justice Population reductions; (7) Suspension and Deferral of non-Education mandates; (8) Information Technology; (9) Governor's Executive Order S-01-10; (10) delaying pre-payment of other post employment benefits; and (11) anti-fraud activities in the Medi-Cal program.
Vetoed
AB 3X8 (Assembly Budget Committee) Criminal justice
Authorizes a DNA penalty on offenders to cover the costs of the Department of Justice's DNA laboratories. Makes technical changes to reimburse the Alcohol and Beverage Control Fund. Provides the Department of Corrections and Rehabilitation with direction on implementing cuts to rehabilitation programs.
Chapter 3, Statutes of 2009-10, 8th Extraordinary Session
AB 5X8* (Assembly Budget Committee) State cash resources
Authorizes various payment deferrals to ensure that the state has adequate cash flow through April of the 2009-10 fiscal year and the entire 2010-11 fiscal year.
Chapter 1, Statutes of 2009-10, 8th Extraordinary Session
AB 6X8* (Assembly Budget Committee) "Tax Swap" legislation
Contains only the tax side of the new fuel swap package. Modifies the existing fuel tax bill, AB 9 X8 (Assembly Budget Committee), to delete provisions that would delay or partially suspend the corporate tax provisions, and instead raises the gasoline excise tax by up to 17.3%.
Chapter 11, Statutes of 2009-10, 8th Extraordinary Session
Note: In the Regular Session, SB 70 (Senate Budget and Fiscal Review Committee), Chapter 9, Statutes of 2009-10, made clarifying changes to the tax swap bill.
AB 7X8* (Assembly Budget Committee) Public resources
Makes various changes to improve the fiscal stability of the Beverage Container Recycling Program Fund. Makes changes to allow California to receive additional federal funds by authorizing the State Water Resources Control Board to issue grants, forgive loan principal and provide other types of assistance from specified State Water Resources Control Revolving Funds in conformance with federal law.
Chapter 5, Statutes of 2009-10, 8th Extraordinary Session
AB 9X8 (Assembly Budget Committee) Transportation: gas tax swap legislation
Contains only the expenditure side of the new fuel swap package. Appropriates $400 million for transit operations for 2010-11, and at least $350 million for 2011-12, and ongoing. Provides new money for highways and roads beginning in 2011-12. Provides $1.1 billion in General Fund relief.
Chapter 12, Statutes of 2009-10, 8th Extraordinary Session
AB 10X8 (Assembly Budget Committee) General government: tribal gaming
Extends the period, from 6/30/10 to 6/30/11, during which specific deposits of tribal gaming compact assets can be transferred to the General Fund.
Chapter 6, Statutes of 2009-10, 8th Extraordinary Session
AB 11X8 (Assembly Budget Committee) Transportation: Proposition 116 funds
Authorizes the California Transportation Commission to approve the Letter of No Prejudice for Proposition 116 funds.
Chapter 7, Statutes of 2009-10, 8th Extraordinary Session
AB 12X8 (Assembly Budget Committee) Port and maritime security: grant program
Includes the extension of port and maritime security appropriations, totaling $100 million, for Proposition 1B - the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 funds, and extends the timeframe for the use of funds in the Port and Maritime Security Account. All unencumbered funds appropriated to Cal EMA prior to 6/30/09, shall remain available to Cal EMA until 6/30/12.
Chapter 8, Statutes of 2009-10, 8th Extraordinary Session
AB 14X8* (Assembly Budget Committee) Cash deferrals: AB 5 X8 clean up legislation
Gives K-12 schools and community colleges more time to apply for a hardship wavier to be exempt from the deferrals, and allows local governments flexibility to use Proposition 1B funds for cash flow while Highway User Tax Account (HUTA) allocations are deferred, and clarifies that HUTA deferrals will be taken on a pro rata basis from various allocation sections in statutes.
Chapter 10, Statutes of 2009-10, 8th Extraordinary Session
2010-11 State Budget and Trailer Bills
SB 208* (Steinberg-D) 2010 Budget trailer bill: Medi-Cal
Enacts the statutory changes necessary for the Department of Health Care Services and counties to implement a proposed Comprehensive Demonstration Project Waiver (Section 1115 waiver) in the Medi-Cal Program which will provide an estimated $250 million in savings to Medi-Cal. Contingent on the enactment of AB 342 (John A. Perez-D), Chapter 723, Statutes of 2010.
Chapter 714, Statutes of 2010
SB 524* (Cogdill-R) Transportation funding: Fresno County
Exempts the County of Fresno from maintenance of effort funding requirements for Proposition 42 transportation funding from the 2009-10 and prior year Budget Acts.
Chapter 716, Statutes of 2010
SB 848* (Hollingsworth-R) Transient occupancy taxes
Makes clarifying changes to specify that the transient occupancy tax does not apply to online booking agency fees.
(Failed passage on Assembly Floor)
SB 851* (Senate Budget And Fiscal Review Committee) Budget 2010 trailer bill: Prop. 98 suspension (Education)
Suspends the Proposition 98 guarantee and locks in maintenance of effort.
Chapter 715, Statutes of 2010
A similar bill was AB 1611 (Assembly Budget Committee) which died on the Senate Floor.
SB 853* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: health
Makes changes related to health services necessary to implement the 2010-11 State Budget.
Chapter 717, Statutes of 2010
A similar bill was AB 1613 (Assembly Budget Committee) which died on the Senate Floor.
SB 854* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: transportation
Makes changes related to transportation necessary to implement the 2010-11 State Budget.
(Failed passage on Senate Floor)
A similar bill was AB 1614 (Assembly Budget Committee) which died on the Senate Floor.
SB 855* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: resources
Makes changes related to resources and environmental protection necessary to implement the 2010-11 State Budget.
Chapter 718, Statutes of 2010
A similar bill was AB 1615 (Assembly Budget Committee) which died on the Assembly Floor.
SB 856* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: State government
Makes various changes in general government to implement the 2010-11 State Budget.
Chapter 719, Statutes of 2010
A similar bill was AB 1616 (Assembly Budget Committee) which died on the Senate Floor.
SB 857* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: judicial
Makes various changes to provisions of law relating to court operations and fees to implement the 2010-11 State Budget.
Chapter 720, Statutes of 2010
A similar bill was AB 1617 (Assembly Budget Committee) which died on the Senate Floor.
SB 858* (Senate Budget And Fiscal Review Committee) 2010 Budget trailer bill: taxation
Delays net operating losses for two years and makes other revenue changes to implement the 2010-11 State Budget.
Chapter 721, Statutes of 2010
A similar bill was AB 1618 (Assembly Budget Committee) which died on the Senate Floor.
SB 863* (Senate Budget And Fiscal Review Committee) 2010 Budget Trailer bill: local government
Makes various changes to state laws governing local government contracts entered into pursuant to the Williamson Act, provides a $10 million appropriation to Williamson Act, and makes changes to state laws governing community redevelopment agencies.
Chapter 722, Statutes of 2010
SB 866* (Senate Budget And Fiscal Review Committee) 2010 Budget Trailer bill: local government
Authorizes local governments to securitize state-mandated payments from the state.
Vetoed
SB 867* (Hollingsworth-R) 2010 Budget trailer bill: CalPERS
Requires additional analysis and oversight of the California Public Employees' Retirement System actuarial assumptions.
Chapter 733, Statutes of 2010
A similar bill was AB 1627 (Garrick-R) which died on the Senate Floor.
SB 870* (Ducheny-D) 2010-11 Budget
Enacts the 2010 California State Budget document. The total expenditure passed by the Legislature was $87.549 billion. Of that amount, the Governor item-vetoed $1 billion providing for a final reserve of $1.364 billion. It took 100 days for the Budget to be adopted.
Chapter 712, Statutes of 2010 -- Item Vetoed
SB 22X6 (Hollingsworth-R) 2010 Budget trailer bill: state employees
Rolls back SB 400 pension benefits by adopting pension benefit levels that existed before SB 400 of 1999 for various classifications of state employees. These reduced benefit levels would only apply to new state employees as of 1/15/11, in bargaining units that did not currently have a memorandum of understanding (MOU) with the State. Ends pension spiking by imposing a three-year final compensation formula to calculate retirement final benefits for all new state employees, as of 1/15/11, that are members of a bargaining unit that are not currently subject to an existing MOU with the State.
Chapter 3, Statutes of 2009-10, 6th Extraordinary Session
A similar bill was SB 871 (Hollingsworth-R) which failed passage on the Senate Floor and AB 1631 (Garrick-R) which also died on the Senate Floor.
AB 342* (Bass-D) 2010 Budget Trailer bill: Medi-Cal: waivers
Revises and recasts provisions of law pertaining to local Coverage Expansion and Enrollment Demonstration projects. Makes the bill contingent on the enactment of SB 208 (Steinberg), Chapter 714, Statutes of 2010.
Chapter 723, Statutes of 2010
AB 1610* (Assembly Budget Committee) Budget Trailer bill: education
Makes changes related to education and higher education necessary to implement the 2010-11 State Budget.
Chapter 724, Statutes of 2010
A similar bill was SB 850 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1612* (Assembly Budget Committee) 2010 Budget Trailer bill: human services
Makes changes related to human services necessary to implement the 2010-11 State Budget.
Chapter 725, Statutes of 2010
A similar bill was SB 852 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1619* (Assembly Budget Committee) 2010 Budget Trailer bill: elections
Specifies that the budget reform Constitutional Amendment (ACA 4) will be on the March 2012 presidential primary ballot.
Chapter 732, Statutes of 2010
A similar bill was SB 859 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1620* (Assembly Budget Committee) 2010 Budget Trailer bill: public works
Makes various changes relative to the Public Works Board.
Chapter 726, Statutes of 2010
A similar bill was SB 860 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1621* (Assembly Budget Committee) 2010 Budget Trailer bill: financial information system
Makes various changes relative to the implementation of the Financial Information System of California.
Chapter 727, Statutes of 2010
A similar bill was SB 861 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1624* (Assembly Budget Committee) 2010 Budget Trailer bill: cash flow solution
Authorizes a short-term cash flow solution to ensure adequate cash flow through November 2010.
Chapter 713, Statutes of 2010
A similar bill was SB 864 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1628* (Assembly Budget Committee) 2010 Budget Trailer bill: public safety
Makes various changes in public safety and corrections necessary to implement the 2010-11 State Budget.
Chapter 729, Statutes of 2010
A similar bill was SB 868 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1629* (Assembly Budget Committee) 2010 Budget Trailer bill: developmental services
Provides for alternative financing of the Agnews/Bay Area Housing Plan to allow funding of residential facilities for persons with developmental disabilities who have specialized health care needs and receive services through the Regional Center System.
Chapter 730, Statutes of 2010
A similar bill was SB 869 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1632* (Assembly Budget Committee) 2010 Budget Trailer bill: small business
Implements and provides funding for various small business programs and loan guarantees.
Chapter 731, Statutes of 2010
A similar bill was SB 872 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 10X6 (Blumenfield-D) 2010 Budget Trailer bill: service and volunteering
Creates a new Secretary of Service and Volunteering in the Office of Planning and Research.
Chapter 1, Statutes of 2009-10, 6th Extraordinary Session
ACA 4 (Assembly Budget Committee) 2010 Budget Trailer bill: budget reform
Strengthens the budget reserve fund (so-called "rainy day fund") to be used in economic downturns. In addition to the 3% of annual revenue designated for deposit in the fund currently, this measure deposits unanticipated revenues into this reserve fund.
Resolution Chapter 174, Statutes of 2010
Other State Budget Legislation
SB 8 (Huff-R) State finance: performance budgeting
Requires the Department of Finance to develop a performance budgeting pilot project under which the budgets of at least four departments in specified fiscal years would be analyzed by specified criteria. Requires these pilot project budgets to be considered by the Senate Budget and Fiscal Review Committee and the Assembly Budget Committee.
(Died in Senate Budget and Fiscal Review Committee)
SB 704 (Denham-R) State budget: San Quentin Prison
Eliminates Item 5240-301-0660 of Section 2.00 of the Budget Act of 2003 (Chapter 157, Statutes of 2003), and eliminates (Item 5225-301-0660 and 5225--491 of Section 2.00 of the Budget Act of 2008 (Chapter 268 and 269, Statutes of 2008) relating to the state budget. These statutes authorized funding for the planning and construction of a new Condemned Inmate Complex at San Quentin State Prison.
(Died in Senate Appropriations Committee)
SB 777 (Wolk-D) State budget: performance budgeting
Requires that the budget submitted by the Governor to the Legislature for the 2014-15 fiscal year, and each fiscal year thereafter, be developed pursuant to performance-based budgeting methods, as defined, for each state agency and court. Requires the budget of the state agency submitted to the Department of Finance and the Joint Legislative Budget Committee to utilize a performance-based budgeting method, as defined. Establishes a task force comprised of the Director of the Department of Finance, the State Controller, a minority party member of the Joint Legislative Budget Committee, and the Chairperson of the Joint Legislative Budget Committee to develop performance-based budgeting guidelines and procedures and a process for phasing in requirements of performance-based budgeting and to develop a training and education program for state agency personnel involved in the budget process.
(Died in Senate Budget and Fiscal Review Committee)
SB 849* (Ducheny-D) Budget Act of 2009: augmentation
Appropriates $654 million (General Fund) to augment the Budget Act of 2009 to cover deficiencies for the 2009-10 fiscal year.
Chapter 628, Statutes of 2010
SB 873* (Hollingsworth-R) Governor's 2010-11 Budget: May Revision
Reflects the Governor's 2010-11 May Revision with some minor adjustments.
(Failed passage on the Assembly Floor)
SB 1020 (Wolk-D) State Budget: systematic program performance
Provides a statutory framework for the implementation of performance based budgeting and for a systematic program performance review by the Legislature.
(Died in Assembly Budget Committee)
SB 1118* (Ashburn-R) Budget time: campaign contributions
Requires, beginning 1/1/11, the Governor or a Member of the Legislature who receives a contribution(s) totaling $1,000 during a specified state budget time period or a specified period, before or after the end of the first year or second year of a legislative session, to file online a report disclosing the contribution(s) within 24 hours of the time the contribution is made or received, except that the contribution would only be required to comply with this provision if he/she were already required to file online or electronically pursuant to another provision of existing law.
(Died at Assembly Desk)
Similar bills were AB 1322 (Huffman-D) which died on the Senate Floor, AB 1411 (Torrico-D) which died on the Assembly Inactive File, and AB 2622 (Smyth-R) which died in Assembly Elections and Redistricting Committee.
SB 1160 (Dutton-R) State fiscal analysis
Requires the Legislative Analyst and the Department of Finance, to the extent that any fiscal estimate of the annual state budget involves a change in state tax law, to estimate, the statewide economic impact of the change, using a dynamic economic analysis that includes probable behavioral responses of taxpayers, businesses, and other residents of the state, and the impact of the change on state spending reductions.
(Died in Assembly Budget Committee)
SB 1426 (DeSaulnier-D) State budget: two-year budget
Proposes a two-year budget process starting in 2011-12, as specified.
(Died in Assembly Budget Committee)
SCA 1 (Walters-R) State budget
Provides, as an exception to the 2/3-vote requirement on appropriating money, that if the total amount of General Fund appropriations in a Budget Bill, as defined, for the ensuing fiscal year combined with all other General Fund appropriations for that fiscal year on the date of passage does not exceed by 5% or more the amount of General Fund appropriations for the immediately preceding fiscal year, as determined by the Department of Finance, the Budget Bill may be passed by a majority vote.
(Died in Senate Rules Committee)
SCA 2 (Wyland-R) Revised legislative sessions: budget consideration
Requires the Legislature to convene in regular biennial session, but requires, commencing on 12/6/10, that the sessions held in odd-numbered years be budget sessions, and sessions held in even-numbered years be general sessions. Requires the Legislature in the budget session to adopt budget bills for each of the two subsequent fiscal years. Requires the Legislature, during a budget session, to meet only to conduct oversight and review of the revenues and expenditures of the state and to consider budget bills, budget implementation bills, as defined, and related revenue bills, except the Legislature could consider urgency statutes.
(Died in Senate Rules Committee)
SCA 5 (Hancock-D) State budget: vote threshold
Exempts General Fund appropriations in the Budget Bill from the 2/3-vote requirement. Provides that statutes enacting the Budget Bill and statutes enacting bills identified in the Budget Bill as necessary to implement it take effect immediately.
(Died on Senate Third Reading File)
SCA 7 (Maldonado-R) Budget Bill: legislative compensation
Provides that, if a Budget Bill is not passed by June 15th, Members of the Legislature may not be paid any salary or per diem for the period from June 16th to the date a Budget Bill is passed and sent to the Governor.
(Died in Senate Rules Committee)
SCA 9 (Ducheny-D) State budget: vote threshold
Exempts from the 2/3-vote requirement appropriations made in a Budget Bill, and appropriations made in a bill identified in the Budget Bill as containing only changes in law necessary to implement the Budget Bill. Requires that a Budget bill, and any bill identified in the Budget Bill as containing only changes in law necessary to implement the budget Bill, be passed by a 55% vote in each house.
(Died in Senate Budget and Fiscal Review Committee)
SCA 15 (Calderon-D) State budget
Exempts General Fund appropriations in the Budget Bill for the ensuing fiscal year from the 2/3-vote requirement if the total amount of General Fund revenues estimated by the Legislative Analyst, on or after May 15, for the current fiscal year is at least 5% below the estimate of General Fund revenues set forth in the Budget Bill enacted for the current fiscal year.
(Died in Senate Budget and Fiscal Review Committee)
SCA 19 (DeSaulnier-D) State finance: budget process
Implements a pay as you go system for the majority of legislation, the Governor's budget, and initiatives. Limits how one-time revenues could be expended. Requires the Legislature to review state programs once every 10 years. Lowers the vote threshold for the budget and increase the vote threshold for fees when they are being used to fund a program, service, or activity that was previously funded by revenue from a tax. Reduces legislator pay if the budget was not passed by June 25 and provide the Governor with mid-year cut authority if the Legislature does not act prior to the 45th day of a fiscal emergency. Requires the Governor to submit a two year budget. Establishes a process for reviewing the performance of all state programs once at least every 10 years. Restricts the budget bill from being subject to referendum.
(Died in Senate Budget and Fiscal Review Committee)
Its companion measure, SB 844 (Senate Budget and Fiscal Review Committee), died in Senate Budget and Fiscal Review Committee.
SCA 22 (Wolk-D) State budget
Provides that if the total amount of General Fund appropriations in a budget bill, as defined, for the fiscal year, when combined with all appropriations from the General Fund for that fiscal year made by statutes enacted as of the date of the budget bill's passage, does not exceed the lesser of the appropriation limit for that fiscal year or 105% of General Fund appropriations made by statutes enacted as of that date for the immediately preceding fiscal year, the budget bill is exempt from the 2/3-vote requirement that otherwise applies to General Fund appropriations. Exempts from the 2/3-vote requirement that applies to certain changes in state taxes, a change in a state tax for the purpose of generating General Fund revenue contained in a bill identified in the budget bill as necessary to implement the budget bill, as specified.
(Died in Senate being unassigned to a committee)
SCA 25 (Denham-R) Budget legislation
Requires, commencing in 2015, that the Legislature convene in regular biennial session, commencing at noon on the first Monday in February of each odd-numbered year and adjourning sine die at midnight of June 30 of the following even-numbered year. Requires that the sessions held in odd-numbered years be budget sessions, and that sessions held in even-numbered years be general sessions. Requires the Legislature, in each budget session, to adopt Budget Bills for each of the two subsequent fiscal years. Prohibits the Legislature, during a budget session, from considering legislation other than the Budget Bills and related revenue bills, except bills addressing a declared state of emergency.
(Died in Senate being unassigned to a committee)
SCA 33 (Wyland-R) Expenditure limit
Prohibits total expenditures of state General Fund and special fund revenues from annually increasing by more than the annual percentage increase in the cost of living, multiplied by the annual percentage increase in state population. Requires excess General Fund revenues to be allocated in prescribed amounts first to a reserve account, and then, to the extent excess revenues remain, to the State School Fund and to personal income taxpayers.
(Died in Senate being unassigned to a committee)
AB 1018 (Hill-D) State finance
Requires the Governor's proposed budget to include, along with the budget year detail currently provided, detailed estimates of revenues and expenditures, along with accompanying economic and caseload related assumptions, for the three subsequent fiscal years.
(Died in Assembly Appropriations Committee)
AB 1322* (Huffman-D) Budget time: campaign contributions
Requires, beginning 1/1/11, the Governor or a Member of the Legislature who receives a contribution(s) totaling $1,000 during a specified state budget time period or a specified period, before or after the end of the first year or second year of a legislative session, to file online a report disclosing the contribution(s) within 24 hours of the time the contribution is made or received, except that the contribution would only be required to comply with this provision if he/she were already required to file online or electronically pursuant to another provision of existing law.
(Died on Senate Floor)
Similar bills were SB 1118 (Ashburn-D) which died at the Assembly Desk, AB 1411 (Torrico-D) which died on the Assembly Inactive File, and AB 2622 (Smyth-R) which died in Assembly Elections and Redistricting Committee.
AB 1382 (Niello-R) State budget: performance budgeting
Requires budgets submitted to the Department of Finance by state agencies, and subsequently by the Governor to the Legislature, beginning with the 2011-12 fiscal year, to utilize performance-based budgeting methods.
(Died in Assembly Appropriations Committee)
AB 1411 (Torrico-D) Budget Bill: legislative campaigning restriction
Prohibits a Member of the Legislature from participating in any campaign fundraising activity from July 1 until August 15 or the date the Budget bill is passed by the Legislature and sent to the Governor, whichever occurs first.
(Died on Assembly Inactive File)
Related bills included SB 1118 (Ashburn-R) which died at the Assembly Desk; AB 1322 (Huffman-D) which died on Assembly Third Reading File; and AB 2622 (Smyth-R) which died in Assembly Elections and Redistricting Committee.
AB 1609* (Blumenfield-D) 2010-11 Budget Conference bill
Reflects the actions taken in the 2010-11 Budget Conference Committee.
(Failed passage on Assembly Floor)
AB 1633* (Garrick-R) Governor's 2010-11 Budget May Revision
Reflects the Governor's 2010-11 May Revision proposal with some restorations in parts of the budget
(Failed passage on the Senate Floor)
AB 1636* (Blumenfield-D) 2010 Budget Conference bill
Reflects the actions taken in the 2010-11Budget Conference Committee.
(Failed passage on Senate Floor)
AB 1645 (Nestande-R) Governor's Budget
Requires the Governor's annual budget to contain certain information regarding General Fund obligations and liabilities and requires the Governor, at the time of the May Revision, to submit his or her recommendations for potential methods of retiring those obligations and liabilities identified in the budget.
(Died in Senate Budget and Fiscal Review Committee)
AB 2131 (Bass-D) 2009 Budget: child welfare services
Makes revisions in the 2009 Budget relative to specified child welfare services.
(Died in Assembly Budget Committee)
AB 2205 (Charles Calderon-D) State finance: line-item veto
Provides that, for purposes of the California Constitution, the term "items of appropriation" does not include reductions made in a bill to previously enacted items of appropriation.
(Died in Assembly Judiciary Committee)
AB 2564 (Swanson-D) State Budget: tax expenditures
Changes the date that the Department of Finance must submit its tax expenditure report from September 15th of each year to February 1st of each year.
Vetoed
AB 2591 (Feuer-D) Budget process: performance based budgeting
Provides a statutory framework for the implementation of performance-based budgeting. Creates the systematic program performance review by the Legislature.
(Died in Assembly Budget Committee)
ACA 19 (Blakeslee-R) State budget: essential state functions
Provides that in any year that a state budget has not been enacted by July 1, funds shall be appropriated for the support of "essential state functions," as determined by the Department of Finance (DOF), in amounts equal to the amounts appropriated for these functions in the preceding fiscal year. If DOF estimates, however, that revenues for the new fiscal year will be less than revenues from the preceding fiscal year, the amounts appropriated under this constitutional amendment shall be uniformly reduced by a percentage equal to the estimated decline in revenues for the relevant funds.
(Died in Assembly Appropriations Committee)
ACA 28 (Nestande-R) State budget: certification
Requires the State Treasurer estimates the General Fund revenues, upon request of the Legislature, for the fiscal year to which the budget bill applies. Requires the Treasurer, within three days after a budget bill is submitted to the Governor, to certify whether the bill meets the requirement regarding appropriations from the General Fund. Prohibits the Governor from signing a bill that the Treasurer certifies as not meeting that requirement unless the Governor adjusts appropriations in the bill and the Treasurer certifies that the bill, as adjusted, does in fact meet that requirement. Prohibits either house of the Legislature from adjourning for a recess after sending a budget bill to the Governor until the Treasurer has certified that the budget bill meets the requirement regarding appropriations from the General Fund.
(Died in Assembly being unassigned to a committee)
ACA 37 (Niello-R) State budget
Requires the Governor in his/her proposed budget to identify estimated total state resources available to meet recommended state expenditures and to further identify the amount of those resources that are anticipated to be one-time resources. Prohibits passage of a Budget Bill that appropriates an amount that, when combined with prior appropriations and transfers to the reserve account, exceeds the estimate of General Fund revenues, transfers, and balances available from the prior fiscal year. The measure would require the estimate of General Fund revenues.
(Died in Assembly being unassigned to a committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 401 (Wolk-D) Tax conformity
Generally conforms California personal income tax, corporation tax, and administration of franchise and income tax laws to federal income tax laws as set forth in the Internal Revenue Code as of 1/1/09. Also conforms to one provision of federal tax law enacted in 2009, from the American Recovery and Reinvestment Act of 2009 by excluding income grants made-in-lieu of federal renewable energy tax credits. Extends, through 2012, provisions allowing taxpayers to exclude from income the amount of mortgage debt on their principal residence that has been discharged by a lender (for example, through a "short sale"). Increases the amount of debt that can be excluded from $250,000 to $500,000.
Chapter 14, Statutes of 2010
A similar bill was SB 32 X8 (Wolk-D) which was vetoed.
SB 858* (Senate Budget And Fiscal Review Committee) Income/corporation taxes: budget trailer bill
Suspends the ability of taxpayers under the income/corporation tax to use net operating losses in the 2010 and 2011 taxable years and extends carryforward periods to account for the suspension period, modifies the large corporate understatement penalty, allows taxpayers not electing sales-factor only apportionment to source sales of intangibles to states with highest costs of performance, and reauthorizes taxpayers to report use tax on California's income tax form in the Revenue and Taxation 2010 Budget Trailer Bill.
Chapter 721, Statues of 2010
A similar bill was AB 1618 (Assembly Budget Committee) which died on the Senate Floor.
SB 1065 (Walters-R) Income tax: joint returns
Reenacts certain "innocent spouse relief" provisions and applies them retroactively to 1/1/09. Specifically, requires the Franchise Tax Board to grant "innocent spouse" relief from taxes and penalties if the taxpayer has been granted innocent spouse relief for federal tax purposes, with certain restrictions.
Chapter 318, Statutes of 2010
SB 1076 (Price-D) Income tax checkoff: Arts Council Fund
Allows taxpayers to make voluntary contributions to the California Arts Council Fund on their state personal income tax returns.
Chapter 319, Statutes of 2010
SB 1272 (Wolk-D) Income and corporation taxes: disclosure of information
Requires any bill that authorizes a personal income or corporation tax credit to contain, among other provisions, (1) specified goals, purposes, and objectives that the tax credit will achieve, (2) detailed performance indicators to measure whether the tax credit is meeting those goals, purposes, and objectives, and (3) a requirement that the tax credit cease to be operative seven years after its effective date, as specified.
Vetoed
SB 1492 (Senate Revenue And Taxation Committee) Income taxes: voluntary disclosure agreements
Makes changes to the voluntary disclosure agreement administered by the Franchise Tax Board. Allows qualifying taxpayers (generally non-resident entities, particularly estates and trusts) to file the most recent tax return as late as the extended due date. Eliminates the underpayment-of-estimated-tax penalty when the agreement is signed after the quarterly tax payment due date. Allows voluntary disclosure agreement applicants requesting an installment payment arrangement additional time to satisfy the voluntary disclosure agreement if the installment payment request is denied after the voluntary disclosure agreement period ends.
Chapter 498, Statutes of 2010
SB 32X8 (Wolk-D) Tax conformity
Conforms California personal income tax, corporation tax, and administration of franchise and income tax laws to federal income tax laws as set forth in the Internal Revenue Code as of 1/1/09. Conforms to one provision of federal tax law enacted in 2009, from the Recovery and Reinvestment Act of 2009 by excluding income grants made in lieu of federal renewable energy tax credits.
Vetoed
A similar bill was SB 401 (Wolk-D), Chapter 14, Statutes of 2010.
SJR 20 (Alquist-D) Taxation: sale of principal residence
Urges the Congress and the President of the United States to enact legislation that increases the amount of gain that a senior citizen 65 years of age and older and who pays for long-term care costs is allowed to exclude from income, from $250,000 to $500,000, and from $500,000 to $750,000 for joint returns, from the sale of the qualifying principal residence of the senior citizen.
Resolution Chapter 57, Statutes of 2010
AB 183* (Caballero-D) Income tax: homebuyer tax credit
Provides a tax credit against the personal income tax liability of taxpayers who are first-time homebuyers or taxpayers who purchase a home that has never been occupied.
Chapter 12, Statutes of 2010
AB 347* (Bass-D) Charitable contributions: Haiti earthquake victims
Allows an individual or a corporate taxpayer to deduct a charitable contribution made for the relief of victims of the earthquake in Haiti on the taxpayer's 2009 tax return, instead of the 2010 tax return.
Chapter 8, Statutes of 2010
AB 658 (Hayashi-D) Taxpayer contributions: California Police Activities League
Allows taxpayers to make voluntary contributions to the California Police Activities League Fund on their personal income tax returns.
Chapter 346, Statutes of 2010
AB 759 (Ma-D) Income tax treaty: expatriate corporations
Revises the definition of an "expatriate corporation", and excludes as an expatriate corporation a foreign incorporated entity that is publicly traded in the United States that meets specified conditions, including, among others, that the foreign incorporated entity is created and organized under the laws of a foreign country with which the United States has a comprehensive income tax treaty and is considered a resident of that foreign country for purposes of that treaty or any successor treaty.
Chapter 349, Statutes of 2010
AB 1088 (Fletcher-R) Income tax checkoff: veterans homes
Authorizes the addition of the California Veterans Homes Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form. Funds are to be allocated to the administrators of veterans homes and the money distributed proportionally to the Morale, Welfare, and Recreation Fund of each veterans home pursuant to Military and Veterans Code Section 1047.
Chapter 355, Statutes of 2010
AB 1662* (Portantino-D) Income tax: disaster relief
Adds the wildfires that occurred in the counties of Los Angeles and Monterey in 2009 and the severe winter storms that occurred in the counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, Kern, Placer, San Bernardino, San Francisco, and Siskiyou in 2010 to the list of disasters eligible for special "carry forward" treatment of excess disaster losses.
Chapter 447, Statutes of 2010
A similar bill was AB 50 (Nava-D) which died on the Senate Floor.
AB 1690* (Chesbro-D) Income tax disaster relief: Humboldt County
Adds the earthquake that occurred in Humboldt County on 1/9/10 to the list of disasters eligible for special "carry forward" income tax treatment of excess disaster losses.
Chapter 449, Statutes of 2010
AB 1983 (Torrico-D) Income tax checkoff: Safely Surrendered Baby Fund
Authorizes the addition of the Safely Surrendered Baby Fund checkoff to the personal income tax form upon the removal of another voluntary contribution fund from the form. Money from the Fund is to go to the Department of Social Services (DSS) for programs to increase public awareness and outreach regarding the Safely Surrendered Baby Law, including public service announcements in English and Spanish, safe-surrender hotlines, a DSS Internet Web site with a comprehensive list of safe-surrender sites, education, and training for communities and schools.
Chapter 587, Statutes of 2010
AB 2017 (Hall-D) Income tax checkoff: California Youth Leadership Fund
Allows taxpayers to make voluntary contributions to the California Youth Leadership Fund on their state personal income tax returns. Funds are to be used by the California YMCA Youth and Government Program, for its ongoing activities on behalf of youth, and the Joint Rules Committee to support the California Youth Legislature, which would have been created by SB 516 (DeSaulnier-D), but was vetoed.
Vetoed
AB 2136* (V. Manuel Perez-D) Income tax disaster relief: County of Imperial earthquake
Adds the earthquake that occurred in Imperial County on 4/4/10, to the list of disasters eligible for special "carry forward" income tax treatment of excess disaster losses.
Chapter 461, Statutes of 2010
AB 2177 (Beall-D) Franchise Tax Board: communication with taxpayers
Authorizes the Franchise Tax Board to communicate with taxpayers and their authorized representatives via electronic mail.
Chapter 136, Statutes of 2010
AB 2458 (Saldana-D) Taxation: penalties: limited liability companies
Extends the due date for the payment of the limited liability company fee underpayment penalty imposed on small businesses, as defined, and requires the provision to be applied to penalties imposed on or after 1/1/11, and before 1/1/16.
Vetoed
AB 2666 (Skinner-D) Corporation taxes: Franchise Tax Board: tax expenditures
Requires the Franchise Tax Board to compile information on corporation tax expenditures claimed and reported by publicly traded companies and requires the State Chief Information Officer to publish this information on the Reporting Transparency in Government Internet Web site, as specified.
Vetoed
AB 2671* (Cook-R) Corporation taxes: minimum franchise tax exemption
Exempts, until taxable years beginning on or after 1/1/18, a corporation and a limited liability company that are small businesses solely owned by a deployed member of the United States Armed Forces, as specified, from paying the minimum franchise tax, or the annual tax, for the privilege of doing business in this state if the corporation ceases operation or operates at a loss, as defined.
Chapter 394, Statutes of 2010
AB 11X6* (Hill-D) Income tax relief: San Bruno explosion
Allows a taxpayer to (1) carry forward disaster losses resulting from the San Bruno explosion up to 15 taxable years and (2) elect to file an amended income tax return for the prior taxable year to deduct the disaster loss and reduce the prior year tax liability, resulting in a refund.
Chapter 2, Statutes of 2009-10, 6th Extraordinary Session
A similar bill was SB 21 X6 (Yee-D) which died on the Senate Third Reading File.
AJR 12 (Block-D) Offshore tax haven jurisdictions
Requests that the President and the Congress of the United States enact legislation that closes the corporate federal tax loopholes currently allowing the sheltering of income in offshore tax haven countries, and, instead, promotes transparency, cooperation, and tax compliance.
Resolution Chapter 101, Statutes of 2010
AJR 29 (Feuer-D) Federal income tax: same-sex couples
Asks the Internal Revenue Service to issue a new ruling with respect to the federal income tax treatment of registered domestic partners and same-sex married couples.
(Resolution Chapter 102, Statutes of 2010)
Other Income and Corporation Tax
SB 13 (Hollingsworth-R) Income tax rates
Reduces all marginal tax rates and repeals the alternative minimum tax, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 16 (Lowenthal-D) Low-income housing tax credits
Makes the Low Income Housing Tax Credit a refundable credit for qualified taxpayers from 7/1/08 until 1/1/11. Extends partnership allocation rules to credits awarded to qualified projects, and specifies that any refunded amounts would not be subject to taxation.
(Died in Senate Appropriations Committee)
SB 49* (Dutton-R) Income tax credit: qualified principal residence
Extends the period to qualify for the California House Purchase Tax Credit and removes the $100 million limit on the credit.
(Died in Senate Revenue and Taxation Committee)
SB 96* (Ducheny-D) Income tax brackets
Modifies the personal income tax brackets. Establishes 9%, 9.5%, 10%, 10.5%, and 11% brackets.
(Died in Senate Revenue and Taxation Committee)
SB 97* (Calderon-D) Income tax: mortgage debt forgiveness
Conforms California law to the Federal Mortgage Debt Forgiveness Act through 2013.
(Died in Senate Revenue and Taxation Committee)
SB 137 (Maldonado-R) Income tax: overpayments: interest
Revises the period during which the payment of interest is required on personal income tax overpayments. Specifically, requires the payment of interest on tax refunds when the State Controller has determined there is a cash management emergency and postponed issuance of refund warrants.
(Died in Senate Appropriations Committee)
SB 206* (Dutton-R) Income tax credit: principal residence
Enacts a new tax credit for income-eligible individuals to purchase foreclosed homes.
(Died in Senate Revenue and Taxation Committee)
SB 323 (Oropeza-D) Income tax liability: qualified tuition programs
Allows taxpayers to direct an amount in excess of their tax liability to a qualified tuition program account.
(Died in Assembly Appropriations Committee)
SB 347* (Harman-R) Tax credits: health savings account
Allows a tax credit for qualified health insurance for employees of the taxpayer.
(Died in Senate Health Committee)
SB 353* (Dutton-R) Income tax: health savings account
Conforms with federal law allowing deductions for contributions to health savings accounts.
(Died in Senate Revenue and Taxation Committee)
SB 425* (Simitian-D) Tax deduction: parking/ridesharing
Disallows a tax deduction for parking expenses for employee parking to comply with the parking cash-out law and enacts a tax credit for commute reduction expenditures.
(Died in Senate Appropriations Committee)
SB 444* (Ashburn-R) Tax credits: research and development
Increases the research and development tax credit from 15% to 20% and conforms to the Federal Alternative Incremental Research Credit.
(Died in Senate Revenue and Taxation Committee)
SB 445* (Ashburn-R) Tax credits: manufacturer's investment
Enacts a tax credit of 6% of the cost for building, renovating, or acquiring property by businesses.
(Died in Senate Revenue and Taxation Committee)
SB 462* (Strickland-R) Tax credits: diesel exhaust filters
Enacts a $10,000 tax credit for manufacturers of verified diesel emission control strategies.
(Died in Senate Revenue and Taxation Committee)
SB 463* (Strickland-R) Tax credits: renewable energy resources
Enacts a tax credit for costs paid to install renewable energy resource projects.
(Died in Senate Revenue and Taxation Committee)
SB 464* (Strickland-R) Tax credits: diesel particulate matter reduction
Enacts a tax credit for purchasing equipment to meet off-road diesel regulations.
(Died in Senate Revenue and Taxation Committee)
SB 472* (Dutton-R) Taxes: net capital gains: exclusion
Allows taxpayers to exclude from gross income 50% of a capital gain.
(Died in Senate Revenue and Taxation Committee)
SB 483* (Corbett-D) Corporation tax credit: automobile manufacturers
Provides for a tax credit for automobile manufacturers in states that employ a specified number of employees.
(Died in Assembly Revenue and Taxation Committee)
SB 508* (Dutton-R) Tax credits: qualified employees
Enacts a tax credit to employers for wages paid to veterans, parolees, a person on probation, and individuals who received unemployment or CalWORKs benefits.
(Died in Senate Revenue and Taxation Committee)
SB 568* (Hollingsworth-R) Taxes: capital gains
Allows taxpayers to elect to pay a lower tax rate on certain capital gains.
(Died in Senate Revenue and Taxation Committee)
SB 594* (Ashburn-R) Tax credits: cafeteria plans
Creates a 15% tax credit for a qualified cafeteria plan that provides for the payment of health insurance premiums of the taxpayer's employees.
(Died in Senate Revenue and Taxation Committee)
SB 612* (Runner-R) Tax credits: employment
Provides for a tax credit to an employer for each qualified employee who has received unemployment benefits for a specified amount of time at the time the employer hires the employee.
(Died in Senate Revenue and Taxation Committee)
SB 622* (Lowenthal-D) Low-income housing tax credits
Retroactively disconnects federal partnership rules for low-income housing tax credits awarded in 2008.
(Died in Senate Appropriations Committee)
SB 767* (Cedillo-D) Tax credits and deductions: suspension
Suspends specified credits and deductions for a taxpayer that is a participant in the federal Troubled Assets Relief Program.
(Died in Senate Revenue and Taxation Committee)
SB 876* (Florez-D) Net operating losses
Conforms California to federal law with respect to the net operating loss carryback and carryforward treatment currently allowed under the Internal Revenue Code for Ponzi-like scheme investment fraud.
(Died in Senate Revenue and Taxation Committee)
SB 913* (Calderon-D) Income tax: credit: principal residence
Creates the homebuyers tax credit to taxpayers who purchased a qualified principal residence on and after 3/1/09, and before 7/1/09, and on and after the effective date of this bill and before 7/1/10. Increases the aggregate amount of credits that may be allowed by requiring the aggregate limitation of $1 million in credits to be reduced by only 70% of the credit amount allocated under each certification received by the Franchise Tax Board.
(Died in Senate Revenue and Taxation Committee)
SB 936* (Strickland-R) Income/corporation taxes: energy property: grants
Provides, under law, that gross income does not include any grant to a taxpayer who places in service specified energy property in accordance with the federal American Recovery and Reinvestment Tax Act of 2009, but requires that the amount of any grant be used to adjust the basis of the property in accordance with specified requirements.
(Died in Senate Revenue and Taxation Committee)
SB 939* (Aanestad-R) Tax credits: Oroville enterprise zone
Allows taxpayers within the Oroville Enterprise Zone to sell enterprise zone hiring credits to unrelated parties.
(Died in Senate Revenue and Taxation Committee)
SB 952* (Wyland-R) Income tax rate
Repeals the income tax rate increase provided for in AB 3x3 (Evans-D), Chapter 18, Statutes of 2009-10, 3rd Extraordinary Session, reinstates the Independent Credit amount at three-times the amount of the personal exemption credit, and replaces the 7% rate for the tentative minimum tax for the 2010 year.
(Died in Senate Revenue and Taxation Committee)
SB 974* (Steinberg-D) Technical Investment Tax Credit
Allows the Career Pathways Investment Tax Credit for businesses that partner with public schools to build "career pathway" programs that connect learning to real-world experiences and keep students engaged and track the graduation, fund the education and productive careers. To find the credit it eliminates the practice of "retro vouchers" enterprise zone hiring credits and repeals the Targeted Employment Area criterion for hiring credit eligibility.
(Died in Assembly Jobs, Economic Development, and the Economy Committee)
SB 985* (Dutton-R) Tax credit: education and training
Allows a tax credit under the income/corporation tax laws in an amount equal to 50% of the amount of costs paid or incurred in connection with additional education and training for purposes of career advancement or retention.
(Died in Senate Revenue and Taxation Committee)
SB 1056* (Denham-R) Income/corporations tax credits: hiring of veterans
Allows a 25% income/corporation tax credit for wages paid to qualified veterans.
(Died in Senate Revenue and Taxation Committee)
SB 1071* (DeSaulnier-D) Seniors: income tax
Imposes a tax on every manufacturer and importer, or other person that makes the first sale in the state, of a Schedule II, III or IV controlled substance, at the rate of $0.0025 per pill. Creates a fund to support the Controlled Substance Utilization Review and Evaluation System. Authorizes a tax credit for medications for person 55 years and older, as specified.
(Died in Senate Health Committee)
SB 1073* (Ashburn-R) Tax credit: research and development: renewable energy
Increases the Research and Development Tax Credit from 15% to 20% for green technology and renewable energy research and development costs.
(Died in Senate Revenue and Taxation Committee)
SB 1074* (Ashburn-R) Income/corporation tax credit: renewable energy material
Provides a Manufacturer's Investment Credit of 6% of the cost of qualified property used in green technology and renewable energy resources business.
(Died in Senate Revenue and Taxation Credit)
SB 1086 (Florez-D) Tax expenditures: business entities
Requires the Franchise Tax Board to annually compile specified information relating to a business entity, as defined, receiving credits of $1,000 or more, allowed from corporate tax expenditures, as provided. Requires the Board to include the information on the state transparency Internet Web site.
(Died in Senate Revenue and Taxation Committee)
SB 1110* (Runner-R) Income/corporation taxes: purchasers
Requires a purchaser that is subject to the tax imposed by the Personal Income Tax Law to file a return for use tax by April 15, following the close of the calendar year, and to file a return made on the basis of a fiscal year by the 15th day of the fourth month following the close of the fiscal year. Requires a purchaser that is subject to the tax imposed by the Corporation Tax Law to file a return for use tax by March 15, following the close of the calendar year, and to file a return filed on the basis of the fiscal year by the 15th day of the third month following the close of the fiscal year.
(Died in Senate Revenue and Taxation Committee)
SB 1113 (Wolk-D) Franchise Tax Board: trial de novo
Allows the Franchise Tax Board (FTB) to file suit in superior court as a trial de novo to determine a deficiency within 90 days of a final determination by the Board of Equalization. Applies to corporate taxpayers with a deficiency amount of over $1 million of personal income taxpayers with a deficiency amount of over $100,000. Provides a rebuttable presumption that the notice of action issued by FTB related to the taxpayer's obligation is correct, and the taxpayer has the burden of proving that FTB's determination is incorrect.
(Died on Senate Inactive File)
SB 1152 (Kehoe-D) Income tax: blood bank tax check-off
Allows taxpayers to designate on their tax returns that a specified amount in excess of their tax liability be transferred to the California Blood Banks Designated Area Emergency Operation Centers Fund, which is created by this bill.
(Died in Senate Revenue and Taxation Committee)
SB 1185* (Maldonado-R) Income tax deduction: food and supplies: adopted animals
Allows a deduction, in computing adjusted gross income, for the costs, not to exceed $250, paid or incurred during the taxable year for food and supplies purchased for an animal adopted during the taxable year from a qualified animal rescue organization, as defined.
(Died in Senate Revenue and Taxation Committee)
SB 1197* (Calderon-D) Income/corporation tax credit: motion pictures
Reverses the rules for allocating the California Film and Television Tax Credit.
(Died in Senate Revenue and Taxation Committee)
SB 1216* (Cedillo-D) Low-income housing tax credit
Authorizes the California Tax Credit Allocation Committee to allocate state Low-Income Housing Tax Credits to a project in excess of current allowable amounts in exchange for a proportionate allocation of federal credits, as specified.
(Died in Senate Appropriations Committee)
SB 1239* (Wyland-R) Income/corporation tax: modifications
Modifies the research expense tax credit. Creates a credit for wages paid by a taxpayer to qualified employers. Modifies the tax credit for increasing full time jobs. Modifies the depreciation tax deduction period. Modifies the net operating law carryback period. Excludes gains on the sale of a capital asset from gross income, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 1262 (Aanestad-R) Health savings account: tax deduction
Allows a tax deduction on California Personnel Income Tax return for contributions to a health savings accounting (HSA) similar to the HSA deduction allowed on the federal individual income tax return for the same taxable year.
(Died in Senate Public Employment and Retirement Committee)
SB 1316* (Romero-D) Income/corporation taxes: investment credit
Eliminates state tax benefits related to any like-kind exchange of California property for out-of-state property for the 2011 calendar year that otherwise qualify for deferral of capital gains taxes. Enacts a new Markets Tax Credit for qualified investments made in low-income communities in the 2011 calendar year.
(Died on Senate Inactive File)
SB 1337 (Wyland-R) Income tax: withholding
Limits the 10% wage withholding increase to wages paid on and after 11/1/09, and before 1/1/11.
(Died in Senate Revenue and Taxation Committee)
SB 1391 (Yee-D) Income/corporation: business tax incentives
Requires a taxpayer claiming a new business tax incentive to report annually, for taxable years beginning on or after 1/1/11, the number of employees employed by the taxpayer in the state for the current and preceding taxable years. Provides that the new business tax incentive may be recaptured by the state if the taxpayer has a "net decrease" in the number of full-time equivalent employees, as specified.
(Failed passage on Senate Unfinished Business File)
SB 1416* (Walters-R) Income taxes: capital gains: senior citizens
Exempts from income, any gain from the sale of a principal residence for taxpayers over 65 years of age.
(Died in Senate Revenue and Taxation Committee)
SB 1430* (Walters-R) Income tax: renters tax credit
Increases the amount for the renters tax credit for individuals 62 years or older.
(Died in Senate Revenue and Taxation Committee)
SB 37X3* (Ashburn-R) Income tax credit: home purchases
Expands usage of the Qualified Principal Residence Purchase Credit enacted by SB 15XX (Ashburn-R), Chapter 11, Statutes of 2009-10, Second Extraordinary Session. Specifically, (1) reduces the total amount of tax credit available for allocation by 70%, thereby allowing $30 million to be allocated to additional applicants, (2) specifies that the credit is only eligible for purchases of a qualified principal residence from 3/1/09 through 7/2/09, and from the effective date of this bill until 3/1/10; the credit will not be available for purchases between 7/2/09 and the effective date of the bill, (3) specifies that the total amount of tax credit that may be allocated under the program will be $100 million, rather than the total amount that may be allowed, and (4) requires the specified certification to be provided by the seller within one week before or after the close of escrow and secured by the Franchise Tax Board no later than 7/2/09.
(Died at Assembly Desk)
SCR 92 (Liu-D) Earned income tax credit
Urges community organizations and local government entities to promote education and awareness of the earned income tax credit and other tax credits that help working families persevere through difficult economic times.
(Died in Senate Rules Committee)
AB 47 (Ma-D) Tax credits: adoption costs
Increases, from $2,500 to $5,000, the maximum adoption credit allowed for families that adopt a foster child who is over 12-years old or has lived in a group home for six of the 18 months prior to their adoption. Sunsets on 1/1/15.
(Died in Assembly Appropriations Committee)
AB 50* (Nava-D) Income tax: disaster relief
Among other provisions, provides income tax and corporation tax disaster relief to victims of wildfires which occurred in Placer and Kern Counties.
(Failed passage on Senate Floor)
AB 104* (Charles Calderon-D) Income taxes: pensions
Conforms California's law to changes in the Pension Protection Act of 2006 waiving 10% additional tax on certain distributions of pension plans.
(Died in Senate Revenue and Taxation Committee)
AB 111* (Niello-R) Income tax: mortgage debt forgiveness
Conforms the Personal Income Tax Law to the federal Act of 2007 [Public Law (P.L.) 110-142], as extended by Section 303 of the Emergency Economic Stabilization Act of 2008 (P.L. 110-343), to allow an exclusion from gross income for cancellation of indebtedness income generated from the discharge of qualified principal residence indebtedness.
(Died in Assembly Revenue and Taxation Committee)
AB 233 (Smyth-R) Income tax deduction: pet adoption costs
Allows a deduction under the Personal Income Tax Law for qualified costs paid or incurred by a taxpayer for the adoption of a pet from a qualified animal rescue organization.
(Died in Assembly Appropriations Committee)
AB 279* (Duvall-R) Income tax: Great Schools Tax Credit Act
Enacts the Great Schools Tax Credit Act by allowing a tax credit in an amount equal to any contribution made by a taxpayer to scholarship granting organizations.
(Died in Assembly Revenue and Taxation Committee)
AB 294* (Anderson-R) Tax deductions: defensible space
Allows a tax deduction for the qualified costs paid or incurred during the taxable year by a qualified taxpayer to create a defensible space, as defined, around a qualified property, as defined, by removing all brush, flammable vegetation, and combustible growth within 100 feet of certain structures on that property.
(Died in Assembly Revenue and Taxation Committee)
AB 326* (Garrick-R) Income tax: health savings accounts
Conforms to federal tax law with respect to health savings accounts.
(Died in Assembly Revenue and Taxation Committee)
AB 327* (Garrick-R) Corporation tax: minimum franchise tax
Reduces the amount of annual minimum franchise tax from $800 to $100.
(Died in Assembly Revenue and Taxation Committee)
AB 340* (Knight-R) Tax credits: hiring credit
Allows for a hiring tax credit to employers of 30 or more employees.
(Died in Assembly Revenue and Taxation Committee)
AB 363* (Miller-R) Tax credits: fire safety compliance
Allows a tax credit for 50% of the "qualified costs" paid or incurred by a taxpayer towards bringing a "qualified home" into compliance with specified fire safety requirements.
(Died in Assembly Revenue and Taxation Committee)
AB 529* (Blumenfield-D) Income tax: Golden State Scholarshare Savings Trust
Allows a tax deduction not to exceed $5,000 or $2,500, as specified, contributed to the Golden State Scholarshare Savings Trust.
(Died in Assembly Revenue and Taxation Committee)
AB 675* (Gilmore-R) Tax deductions: 529 college savings plans
Allows a tax deduction for contributions made to a qualified tuition program.
(Died in Assembly Revenue and Taxation Committee)
AB 697 (Charles Calderon-D) Corporation taxes: underpayments: penalty
Revises the operative date for the Corporation Understatement Penalty.
(Died in Senate Revenue and Taxation Committee)
AB 757* (Niello-R) Income taxes: education savings account
Allows amounts to be deposited in an education savings account established for purposes of paying for qualified education expenses. Interest earned by the account and distributions would not be subject to taxation.
(Died in Assembly Revenue and Taxation Committee)
AB 765* (Caballero-D) Income tax: credit: purchase: principal residence
Expands usage of the Qualified Principal Residence Purchase Credit enacted as part of the 2009-10 Budget.
(Died on Senate Third Reading File)
A similar bill was SB 37x3 (Ashburn-R) which died at the Assembly Desk.
AB 876* (Harkey-R) Income and corporation taxes: capital gains: exclusion
Exempts from taxation any gain from the sale or exchange of capital assets purchased during the 2009 or 2010 calendar year.
(Died in Assembly Revenue and Taxation Committee)
AB 902* (Torres-D) Tax credits/deductions: foreclosed homes
Allows a tax credit for the purchase as a primary residence of a foreclosed dwelling, allows a deduction for any qualified residence interest only with respect to a qualified residence that is a principal residence, and adjusts the minimum amounts for inflation on partnerships, limited liability companies, and corporations.
(Died in Assembly Revenue and Taxation Committee)
AB 1008 (Block-D) Income tax checkoff: National Guard Education Assistance
Allows for an income tax checkoff to the California National Guard Education Assistance Fund.
(Died in Assembly Revenue and Taxation Committee)
AB 1065* (Gilmore-R) Low-income housing tax credits
Modifies the low-income housing tax credit for farmworkers having the recapture amount and requires recaptures of credit for low-income housing in conformity with federal law.
(Died in Assembly Housing and Community Development Committee)
AB 1077* (Anderson-R) Income taxes: military retirement benefits
Provides an exclusion from gross income for retired pay and survivor annuities received as a result of active service in the military.
(Died in Assembly Revenue and Taxation Committee)
AB 1139* (John Perez-D) Income tax credits: enterprise zones
Revises credit eligibility, calculation, redemption and reporting of the hiring credit, under the Personal Income Tax and the Corporation Tax, for businesses located in enterprise zones.
(Died in Assembly Jobs, Economic Development and the Economy Committee)
AB 1159* (V. Manuel Perez-D) Tax credits: enterprise zones
Allows a taxpayer engaged in a trade or business in enterprise zones to aggregate the value of sales and use tax credits attributable to the purchase, and placement in service, of machinery and machinery parts used for the production of renewable energy resources in all of the enterprise zones in which the taxpayer is engaged in a trade or business and apply the enterprise tax credit to tax liabilities attributable to activities within one or more enterprise zones, as provided.
(Died in Assembly Revenue and Taxation Committee)
AB 1178* (Portantino-D) Income tax conformity: health care tax
Provides additional conformity with federal income tax laws by adopting specified provisions of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 relating to gross income exclusions for reimbursements for medical care expenses under specified plans for dependents, Indian health care benefits, free choice vouchers, participants in the National Health Service Corps, student loan repayments, adoption assistance, therapeutic discovery project credits, annual fees on branded prescriptions, unreimbursed medical expenses, hospital insurance tax, cafeteria plans, and tax rates on distributions from a nonqualified medical savings accounts, as specified.
(Died in Senate Revenue and Taxation Committee)
AB 1251 (Saldana-D) Income tax: overpayment: interest
Allows the payment of interest on delayed personal income tax refunds if the State Controller postpones the issuance of refunds because the State Controller determines that General Fund monies are insufficient to pay all legislative appropriations required to be paid in the then current fiscal year.
(Died in Assembly Revenue and Taxation Committee)
AB 1342 (Evans-D) Local income tax
Allows counties, under specified circumstances, to propose a local personal income tax, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1484* (Anderson-R) Tax credits: research and development
Increases the tax credit for increasing research expenses to 20% of the excess of the qualified research expenses. Provides complete conformity to the alternative incremental credit provided under those federal income tax laws.
(Died in Assembly Revenue and Taxation Committee)
AB 1508* (Torrico-D) Tax credits: lending employees to schools
Allows businesses to take a credit equal to 25% of the amount of qualified expenses incurred in lending its employee to a public school to assist in the teaching of mathematics or science.
(Died in Assembly Appropriations Committee)
AB 1511* (De Leon-D) Income tax/corporate tax revisions
Repeals the ability of taxpayers to use net operating loss (NOL) carrybacks for both personal income tax and corporate taxpayers. Suspends the ability of taxpayers to apply NOLs in the 2010 and 2011 taxable years, and extends the period of time taxpayers may apply those losses to future taxable years to account for the two-year suspension. Provides that five-year disaster loss carrybacks recently enacted by the Congress of the United States do not apply for state purposes. Repeals the ability of taxpayers to elect sales-factor only apportionment of corporate business income. Requires firms to apportion income using only the sales factor in the 2012 taxable year in a new section of the Revenue and Taxation Code.
(Died in Senate Revenue and Taxation Committee)
AB 1565* (Buchanan-D) Research and development tax credit areas
Provides a 20% Research and Development Tax Credit for alternative energy and advanced transportation technology costs in newly designated research and development tax credit areas located within an innovation hub or city, as defined.
(Died in Senate Revenue and Taxation Committee)
AB 1700* (Gaines-R) Personal income taxes
Among other provisions, repeals, effective for taxable years beginning on or after 1/1/10, the 0.25 percentage point that was temporarily added to each marginal personal income tax rate and to the alternative minimum tax rate of 7% in February 2009.
(Died in Assembly Revenue and Taxation Committee)
AB 1705* (V. Manuel Perez-D) Income tax exclusion: energy property grants
Conforms to the recently enacted American Recovery and Reinvestment Act of 2009 (ARRA) to create an exclusion from gross income for energy grants received by a taxpayer, in lieu of the federal energy credits, pursuant to Section 1603 of the ARRA.
(Died in Assembly Revenue and Taxation Committee)
AB 1735* (Harkey-R) Income tax credits: education and training expenses
Allows, for each taxable year, beginning on or after 1/1/10, a credit for 50% of the costs paid or incurred by a taxpayer for education and training.
(Died in Assembly Revenue and Taxation Committee)
AB 1779* (Niello-R) Income tax exclusion: indebtness discharge
Allows a solvent individual taxpayer to exclude from his/her gross income an amount of qualified principal residence indebtness up to $2 million, discharged by the lender on or after 1/1/09 and before 1/1/13, in full conformity with the federal income tax law.
(Died in Assembly Revenue and Taxation Committee)
AB 1806* (Hagman-R) Income tax: sales of principal residence
Conforms to Internal Revenue Code Section 121(b)(4) brackets for high-income taxpayers and increases the alternative minimum tax rate to 8.5%.
(Died in Assembly Revenue and Taxation Committee)
AB 1836* (Furutani-D) Income tax brackets
Temporarily establishes 10% and 11% personal income tax brackets for high-income taxpayers and increases the alternative minimum tax rate to 8.5%.
(Died in Assembly Revenue and Taxation Committee)
AB 1915* (Davis-D) Income tax credits: music production companies
Allows a tax credit for the production of a qualified music recording in California.
(Died in Assembly Revenue and Taxation Committee)
AB 1935* (De Leon-D) Corporation tax: multi-state companies
Requires most multi-state companies, beginning in 2011, to use the "single sales factor" method of apportioning their combined income to California for purposes of California's Corporation Tax Law.
(Died in Assembly Appropriations Committee)
AB 1936* (De Leon-D) Income tax deductions: net operating loss carryovers
Repeals provisions passed with the 2008-09 Budget that allows net operating losses incurred by businesses beginning in 2011, to be carried back to offset income during the two prior years, under the personal income tax and corporation tax.
(Died in Assembly Appropriation Committee)
AB 1959 (Logue-R) Income tax: withholding
Limits the 10% withholding increase on wages, supplemental wages, stock options, and bonus payments to amounts paid on and after 11/1/09, and before 1/1/11.
(Died in Assembly Revenue and Taxation Committee)
AB 1973* (Swanson-D) Income taxes: credits: qualified employees
Expands the existing Jobs Tax Credit by authorizing a $5,000 credit for each "qualified full-time employee" hired by a small business, as specified, for tax years on or after 1/1/11. For purposes of this credit, a "qualified full-time employee" is defined as an ex-offenders convicted of a felony, except for a sex-offender or person convicted of a serious or violent felony, or a person who has been unemployed for at least 12 consecutive months.
(Died in Senate Appropriations Committee)
AB 1990* (Anderson-R) Income tax credits: unemployed workers: child care costs
Allows a personal income tax credit to unemployed taxpayers for 100% of specified child care costs.
(Died in Assembly Revenue and Taxation Committee)
AB 2014* (Torrico-D) Income tax credits: energy efficient homes
Establishes a pilot program for the counties of Alameda, Contra Costa, San Mateo, and Santa Clara, whereby homeowners can claim a credit against their income taxes for energy efficiency improvements on their principal residence.
(Died in Assembly Appropriations Committee)
AB 2038 (Eng-D) Income taxes: professional or occupational licenses
Provides, from 1/1/12 until 1/1/16, the authority for the Franchise Tax Board and state governmental licensing entities to suspend state occupational and professional licenses because of unpaid income tax liabilities.
(Died in Assembly Appropriations Committee)
AB 2041* (Villines-R) Income tax deduction: health savings accounts
Conforms to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/10.
(Died in Assembly Revenue and Taxation Committee)
AB 2044* (Caballero-D) Income tax: credits: enterprise zones
Limits the aggregate amount of enterprise zone tax credits that may be allocated in any fiscal year to $250 million per year, and revises the definition of qualified wages for purposes of the credit to provide that qualified wages include that portion of wages paid or incurred by the taxpayer that do not exceed 250% of the minimum wage.
(Died in Assembly Jobs, Economic Development and the Economy Committee)
AB 2113 (Evans-D) Local income tax
Authorizes a board of supervisors of any county by ordinance, to place on the ballot a local personal income tax or local vehicle license fee, or both, in accordance with all constitutional and statutory requirements.
(Died in Assembly Local Government Committee)
AB 2126* (Garrick-R) Minimum annual tax
Allows new small businesses to pay no minimum tax in their first year and a $100 minimum tax in their second through ninth year.
(Died in Assembly Appropriations Committee)
AB 2148* (Tran-R) Income tax deductions: physicians
Provides, for tax years 2011 through 2015, a personal income tax deduction to physicians that provide free medical services in clinic or hospital settings.
(Died in Assembly Appropriations Committee)
AB 2225* (Gaines-R) Income tax: withholding
Repeals the 10% withholding increase on wages, supplemental wages, stock options, and other payments.
(Died in Assembly Revenue and Taxation Committee)
AB 2230 (Charles Calderon-D) Franchise Tax Board: corporation tax rating disclosures
Requires the Franchise Tax Board to publish on its Internet Web site, by 3/31/11, and annually thereafter, a list of the 100 largest publicly-traded corporations disclosing certain tax-related information reported by those corporations, as specified.
(Died on Assembly Inactive File)
AB 2278* (Anderson-R) Income tax credits: research and development
Conforms to the federal credit percentage for increasing research activities and conforms to the federal alternative simplified research credit percentages, as of 1/1/07.
(Died in Assembly Revenue and Taxation Committee)
AB 2498 (Skinner-D) Income taxation: avoidance
Adds interest, penalty, addition to tax, or additional amount relating to any abusive tax avoidance transaction, as defined, to the list of exceptions for which additional interest, penalties, and amounts may be charged.
(Died in Senate Rules)
AB 2528* (Knight-R) Tax exclusions: "cash for clunkers-cars"
Provides that a voucher or payment issued under Consumer Assistance to Recycle and Save, shall not be considered gross income for the purchaser of a vehicle.
(Died in Senate Revenue and Taxation Committee)
AB 2589* (Tran-R) Income taxes: renewable energy credits
Allows personal and corporate income tax credits of 1.8 cents per kilowatt hour, for electricity produced by a dual renewable energy device by qualified producers at facilities located in the state or within three miles offshore.
(Died in Assembly Utilities and Commerce Committee)
AB 2617* (Tran-R) Income tax credit: new jobs
Allows a tax credit in an amount equal to 15% of the wages paid or incurred to a qualified taxpayer starting to do business on or after 2010.
(Died in Assembly Revenue and Taxation Committee)
AB 2630* (Emmerson-R) Income tax: credits: full-time employees: hires
Authorizes, beginning in 2011, businesses with up to 50 employees to claim the $3,000 employer hiring credit authorized last year for businesses with up to 20 employees. It retains the existing $400 million cap on the total amount of credits that may be awarded.
(Died in Assembly Appropriations Committee)
AB 2640* (Arambula-IN) Income tax exclusions employer subsidized parking
Repeals the personal income tax exclusion for employer-subsidized parking and establishes an allocated income tax credit for manufacturers' purchases of equipment and other property subject to the sales tax.
(Died in Assembly Appropriations Committee)
AB 2649 (Torrico-D) Franchise Tax Board: licensees: professional or occupational
Requires a state governmental licensing entity, as defined and excluding the Department of Motor Vehicles and the Contractors State License Board, to provide to the Franchise Tax Board the name and social security number or federal taxpayer identification number of each individual licensee of that entity. Requires the Franchise Tax Board, if a licensee fails to pay taxes for which a notice of state tax lien has been recorded, as specified, to mail a preliminary notice of suspension to the licensee.
(Died in Assembly Business, Professions and Consumer Protection Committee)
AB 2665* (Audra Strickland-R) Income/corp. tax credits: emergency standby generators
Provides a personal income tax and corporate tax credit for purchases of emergency standby generators used at independently-owned service stations.
(Died in Assembly Appropriations Committee)
AB 2687 (Bradford-D) Income tax: credit
Creates two corporate income tax credits for taxable years 2011 through 2020, which are aimed at promoting the use of public port facilities in California.
(Died in Assembly Appropriations Committee)
AB 2725 (Nestande-R) Corporation taxes: penalty
Repeals the 20% corporate understatement penalty by deleting Revenue and Taxation Code Section 19138 in its entirety.
(Died in Assembly Revenue and Taxation Committee)
ACA 25 (DeVore-R) California Tax Commission
Renames the State Board of Equalization the California Tax Commission, expands its membership, and charges it with administering personal and corporate income taxes.
(Died in Assembly Revenue and Taxation Committee)
AJR 18 (Lieu-D) Same-sex couples: social security
Supports federal legislative efforts to reduce or eliminate discrimination against same-sex couples in social security benefits.
(Died in Assembly Judiciary Committee)
Property Tax
SB 80* (Senate Budget And Fiscal Review Committee) Redevelopment: Educational Revenue Augmentation Fund
Revises requirements for redevelopment agencies to transfer $350 million of their tax increment fund to county Educational Revenue Augmentation Funds for 2008-09 fiscal year.
(Died in Conference Committee)
SB 85 (Cogdill-R) Property tax relief
Provides limited property tax relief to Alpine, Lassen, Mariposa, Plumas, Stanislaus, Trinity, and Yolo Counties.
Chapter 5, Statutes of 2010
A similar bill was SB 684 (Cogdill-R) which died in Assembly Local Government Committee.
SB 190* (Strickland-R) Property taxes: improvement districts
Prohibits the auditor of those counties who have an established Tax Equity Allocation from reducing the amount distributed to a qualifying city by reason of that city receiving property taxes previously allocated to a maintenance or improvement district pursuant to specified provisions.
(Died in Assembly Rules Committee)
SB 274* (Dutton-R) Property tax: base year value transfers
Allows disabled persons or those over the age of 55 to transfer their base year value to a home of greater or equal value within the same county within three years of the sale of the original property. In the case of a transfer to a property of greater value, the taxpayer must add to the original base year value the difference in price between the full cash value of the original property and the full cash value of the replacement dwelling. Expands the definition of "equal or lesser value" to include homes of 115% of the full cash value of the original property purchased or newly constructed within three years of the sale of the original property. Becomes effective for the lien date for the 2009-10 fiscal year.
(Died in Senate Revenue and Taxation Committee)
SB 277* (Wiggins-D) Property tax revenue allocations
Reduces future property tax revenue shifts from the Cordelia Fire Protection District to the Educational Revenue Augmentation Fund in Solano County.
(Died in Senate Appropriations Committee)
SB 530 (Dutton-R) Property tax revenue
Applies the redevelopment pass-through reporting and repayment requirements enacted by last year's State Budget redevelopment project areas that were formed between 1/1/94 and amended after 1/1/94, as specified.
Chapter 170, Statutes of 2010
SB 534* (Strickland-R) Property tax: new construction exclusion
Excludes the value of a small wind turbine or geothermal heat pump system from the definition of "new construction" for the purposes of property tax assessment. Only becomes operative if SCA 13 (Strickland-R) is approved by voters.
(Died in Senate Appropriations Committee)
SB 996 (Lowenthal-D) Property tax: welfare exemptions
Refunds property taxes previously paid on specified low-income housing rental properties that were granted a "welfare exemption" from property taxation pursuant to recent special legislation.
(Died on Senate Appropriations Committee)
SB 1250 (Ducheny-D) Property tax: military housing
Expands the property tax exemption currently provided to private operators of family housing on military bases to include non-family housing.
Chapter 327, Statutes of 2010
A similar bill was AB 1332 (Salas-D) which died in Assembly Appropriations Committee.
SB 1398 (DeSaulnier-D) Property tax allocations: Contra Costa County
Revises property tax formulas to allocate property tax revenues from a proposed public utility power plant in Contra Costa County to benefit the Oakley Redevelopment Agency. Double-jointed the bill with AB 308 (Cook-R).
(Died on Senate Unfinished Business File)
SB 1415* (Walters-R) Property tax: transfers
Authorizes any person over the age of 65 years to transfer the base year value of an original property to a replacement dwelling located in a different county without the adoption of a county ordinance so providing.
(Died in Senate Revenue and Taxation Committee)
A similar bill was SCA 31 (Walters-R) which died in Assembly Revenue and Taxation Committee.
SB 1493 (Senate Revenue And Taxation Committee) Property taxation
Makes five changes to the property tax law relative to (1) assessors sending information via electronic mail, (2) assessors posting information on the Internet, (3) clarifying inflation adjustments for the low-value exception, (4) destroying scanned records, and (5) price adjustments during tax sales of welfare-exempt property.
Chapter 185, Statutes of 2010
SB 1494 (Senate Revenue And Taxation Committee) Property taxation
Makes the following changes including correcting a cross-reference and renumbering errors: (1) allowing trustees to apply for and inspect parent-child transfers and base year value transfers, (2) enacting general language precluding assessors from revoking homeowners' exemptions for disaster-affected property upon a declaration of disaster from the Governor, (3) extends the sunset on intercounty pipeline valuation methodology, (4) clarifying language to assessment appeals statutes, (5) providing clarifying language to assessment appeals board conflict of interest provisions, and (6) clarifying assessment roll statutes. Double-jointed with AB 2408 (Smyth-R).
Chapter 654, Statutes of 2010
SCA 6 (Simitian-D) Parcel taxes: educational entities
Lowers from 2/3 to 55% the threshold of voter approval necessary for school districts to enact parcel taxes.
(Died on Senate Third Reading File)
SCA 11 (Dutton-R) Property taxation: base year value transfers
Allows disabled persons or those over the age of 55 to transfer their base year value to a home of greater or equal value within the same county within three years of the sale of the original property. In the case of a transfer to a property of greater value, the taxpayer must add to the original base year value the difference in price between the full cash value of the original property and the full cash value of the replacement dwelling.
(Died in Senate Revenue and Taxation Committee)
SCA 13 (Strickland-R) Property tax: new construction
Allows the Legislature to exempt constructing or adding a small wind turbine or geothermal heat pump system from the definition of "new construction."
(Died in Senate Elections, Reapportionment and Constitutional Amendments Committee)
SCA 18 (Liu-D) Property-related fees
Exempts new or increased storm water and urban runoff management fees or charges from the California Constitution's voter approval requirements for property-related fees and charges.
(Died on Senate Third Reading File)
AB 50* (Nava-D) Property tax: disaster relief
Provides for backfill of property tax revenue losses to the counties of Santa Barbara, San Bernardino, Orange, and Placer once the loss is certified by the Department of Finance. Provides that any dwelling that (1) qualified for homeowners' property tax exemption prior to 8/30/09, was damaged or destroyed by the wildfires in the County of Placer, as declared by the Governor to be in a state of emergency in August 2009, and has not changed ownership since 8/30/09, and (2) qualified for the exemption prior to 7/26/10, was damaged or destroyed by the wildfires in the County of Kern, as declared by the Governor to be in a state of emergency in July 2010, and has not changed ownership since 7/26/10, may not be denied the exemption solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to wildfires.
(Failed passage on Senate Floor)
AB 103* (De Leon-D) Property taxation: change in ownership
Provides that a "change of ownership" reassessment of property is not triggered when one co-owner of a principal residence dies and his/her interest in the property is transferred to the other owner.
(Died in Assembly Appropriations Committee)
AB 157* (Anderson-R) Property taxation: transfer of base year value
Increases, from five years to seven years, the timeframe a property owner has to acquire or construct a property to replace one damaged or destroyed in certain Governor-declared disasters and remain eligible to receive a base year value transfer. Applies to property damaged in disasters occurring after 9/30/07, and the Cedar Fires in San Diego County of 2003.
Chapter 341, Statutes of 2010
AB 182* (Assembly Budget Committee) Community redevelopment: revenues
Provides additional flexibility to redevelopment agencies in making required transfers, and specifies the use of more recent redevelopment agency data in the calculation of the revenue shift.
(Died on Assembly Inactive File)
AB 308* (Cook-R) Property tax revenue allocation
Continues the property tax revenue allocation methodology for a specified utility property located in the Inland Valley Development Agency redevelopment project area in San Bernardino County, despite a recent change in ownership that triggers a change in allocations. Double-jointed with SB 1398 (DeSaulnier-D).
Chapter 433, Statutes of 2010
AB 321 (Niello-R) Property tax: base year value transfers
Allows each spouse in a marriage to be eligible for the one-time base year value transfer that is available for homeowners over the age of 55 in certain counties.
(Died in Assembly Appropriations Committee)
AB 384 (Ma-D) Property taxation: certified aircraft assessment
Extends the property tax assessment practices for commercial aircraft until the 2015-16 fiscal year.
Chapter 228, Statutes of 2010
AB 900* (De Leon-D) Property tax refunds: City of Bell
Enacts property tax refund provisions related to overpayment by citizens in the City of Bell.
Chapter 223, Statutes of 2010
AB 1029* (Blumenfield-D) Tax deferral program participants
Prohibits a mortgagee, trustee, or other person authorized to take sale from filing a notice of default on the failure to pay property taxes prior to 90 days after contacting the trustor or mortgagor, either in person or by telephone, to ascertain if the trustor or mortgagor was a participant in the property tax deferral program established pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law.
(Died in Assembly Revenue and Taxation Committee)
AB 1332 (Salas-D) Property tax exemption: military housing
Expands the property tax exemption currently provided to operators of family housing on military bases to include non-family housing, such as bachelor quarters and barracks. Strengthens existing law requirements that all property tax savings be used for the benefit of residents.
(Died in Assembly Appropriations Committee)
A similar bill was SB 1250 (Ducheny-D), Chapter 327, Statutes of 2010.
AB 1339 (V. Manuel Perez-D) Property tax revenue allocations
Forgives the Imperial County Free Library from the obligation to repay property tax revenues that were allocated to the library rather than the Educational Revenue Augmentation Fund in Imperial County from fiscal years 2001-02 through 2006-07.
(Died in Senate Appropriations Committee)
AB 1341* (Bonnie Lowenthal-D) Property tax: possessory interests: Long Beach Courthouse
Provides legislative direction that the Long Beach Courthouse Project Agreement is not independent for possessory interest tax purposes.
Chapter 442, Statutes of 2010
AB 1344 (Fletcher-R) Taxation: military housing
Modifies the criteria that must be met for a private contractor's long-term lease of military housing to be excluded from classification as a possessory interest subject to property taxation.
(Died in Assembly Revenue and Taxation Committee)
AB 1662* (Portantino-D) Property tax: disaster relief
Adds the severe winter storms that occurred in the Counties of Calaveras, Imperial, Los Angeles, Orange, Riverside, San Bernardino, San Francisco, and Siskiyou in 2010 (2010 Storms) to the list of disasters eligible for full state reimbursement of local property tax losses, beneficial homeowners' property tax exemption treatment, and special "carry forward" treatment of excess disaster losses. Adds the wildfires that occurred in the Counties of Los Angeles and Monterey in 2009 (2009 Wildfires), the wildfires that occurred in the County of Placer in 2009 (Placer Wildfires), and the wildfires that occurred in the County of Kern in 2010 (Kern Wildfires) to the list of disasters eligible for beneficial homeowners' property tax exemption treatment, and special "carry forward" treatment of excess disaster losses.
Chapter 447, Statutes of 2010
A similar bill was AB 50 (Nava-D) which died on the Senate Floor.
AB 1690* (Chesbro-D) Property tax: Disaster relief for Humboldt County
Adds the earthquake that occurred in Humboldt County on 1/9/10 (2010 Earthquake) to the list of disasters eligible for full state reimbursement of local property tax losses, beneficial homeowners' property tax exemption treatment, and special "carry forward" treatment of excess disaster losses.
Chapter 449, Statutes of 2010
AB 1718 (Blumenfield-D) Property taxation: deferment: Senior Citizens
Establishes the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens, authorizes a county to elect to participate in the program by adopting a resolution indicating the county's intention to participate in and administer the program, and specifies that the requirements of a county or county officials set forth in the bill are conditioned upon the county's passage of the resolution.
Vetoed
AB 1782 (Harkey-R) Property taxes: disaster relief
Provides automatic property tax relief following a Governor-declared state of emergency.
(Died in Assembly Revenue and Taxation Committee)
AB 1849 (Norby-R) Ad valorem property taxes
Allows a city to exchange amounts of its sales tax for ad valorem property taxes of the revenues of the school districts located within that city.
(Died in Assembly Local Government Committee)
AB 1945 (Fletcher-R) Property tax: military housing
Modifies the statute that provides a possessory interest tax exemption to private contractors that construct and maintain military housing, provided the tax savings inure solely to the benefit of the military housing residents.
(Died in Assembly Revenue and Taxation Committee)
AB 1948 (Knight-R) Property taxation: disabled veterans' exemption
Extends the time period the claimant has to subsequently file an appropriate claim from 30 days to 90 days of receipt of the disability rating from the United States Department of Veterans Affairs to qualify for the property tax disabled veterans' exemption.
(Died in Assembly Revenue and Taxation Committee)
AB 2065* (Charles Calderon-D) Tax increment financing: City of Downey
Allows the City of Downey to expand their redevelopment area and use additional tax increment financing to recoup rent and improvements it is making related to the Tesla Motors project.
(Died in Assembly Appropriations Committee)
AB 2136* (V. Manuel Perez-D) Property tax: disaster relief: Imperial County
Adds the earthquake that struck Imperial County on 4/4/10, to the list of disasters eligible for full state reimbursement of local property tax losses, beneficial homeowners' property tax exemption treatment, and special "carry forward" treatment of excess disaster losses.
Chapter 461, Statutes of 2010
AB 2314 (Block-D) Property tax exemption: disabled veterans
Extends the time period for a disabled veteran, who has not yet received a disability rating from the United States Department of Veterans Affairs (USDVA), to file a property tax exemption claim, and deletes a requirement for the disabled veteran to have a "pending" application with the USDVA.
Chapter 150, Statutes of 2010
AB 2492* (Ammiano-D) Property taxation: change in ownership
Revises the circumstances under which a "change in ownership" of real property owned by a legal entity is deemed to occur.
(Died on Assembly Third Reading File)
AB 2735* (De Leon-D) Property taxation: change in ownership: exclusion
Provides that a "change-of-ownership" reassessment of property is not triggered when one co-owner of a principal residence dies and his/her interest in the property is transferred to the other owner.
(Died in Assembly Appropriations Committee)
AB 11X6* (Hill-D) Property tax relief: San Bruno explosion
Provides a mechanism for reimbursing the County of San Mateo for property tax losses resulting from the reassessment of properties damaged by the San Bruno Explosion. Provides that any dwelling that qualified for a homeowners' property tax exemption before 9/9/10, and that has not changed ownership since that date, shall not be denied a homeowners' exemption solely because that dwelling was temporarily damaged or destroyed, or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access.
chapter 2, Statutes of 2009-10, 6th Extraordinary Session
A similar bill was SB 21 X6 (Yee-D) which died on the Senate Third Reading File.
Sales and Use Tax
SB 70* (Senate Budget And Fiscal Review Committee) Sales and use taxes: fuel taxes
Revises provisions of AB 6 X8 (Assembly Budget Committee), the fuel swap bill, to recognize specified users of fuel, such as purchasers of direct fuel for rail or other off-road use.
Chapter 9, Statutes of 2010
A similar bill was AB 186 (Assembly Budget Committee) which died on the Senate Third Reading File.
SB 71* (Padilla-D) Sales and use tax exemption: qualified projects
Authorizes the California Alternative Energy and Advanced Transportation Financing Authority to approve a sales and use tax exemption on tangible personal property utilized for the design, manufacture, production, or assembly of advanced transportation technologies or alternative energy source products, components or system. The sales and use tax exemption sunsets on 1/1/21.
Chapter 10, Statutes of 2010
SB 107* (Walters-R) Sales tax exemption: gratuities
Generally exempts mandatory gratuities charged to a nonprofit organization for the purchase of meals from sales and use taxes until 2014.
(Died in Senate Appropriations Committee)
SB 655* (Padilla-D) Sales tax exemption: diabetic supplies
Expands the sales tax exemption for insulin and insulin syringes by registered pharmacists to insulin, insulin syringes, skin puncture lancets, and glucose test strips furnished by a registered pharmacist or any retailer, as provided.
(Died in Assembly Revenue and Taxation Committee)
SB 658* (Walters-R) Sales tax exclusion: trade-in motor vehicles
Excludes the value of a trade-in vehicle from the sales price when used for a new vehicle.
(Died in Senate Revenue and Taxation Committee)
A similar bill was SB 714 (Dutton-R) which died in Senate Revenue and Taxation Committee.
SB 699* (Alquist-D) Sales tax exemption: sustainable development
Exempts from a portion of sales taxes the gross receipts from the sale of, and the storage, use or other consumption in this state of, sustainable development equipment investments of tangible personal property purchased for use by a qualified person, as specified, and tangible personal property used primarily during the research and development process on qualified research.
(Died in Senate Revenue and Taxation Committee)
SB 714* (Dutton-R) Sales tax exclusion: trade-in vehicles
Excludes the value of a trade-in vehicle from the sales price when used for a new vehicle.
(Died in Senate Revenue and Taxation Committee)
A similar bill was SB 658 (Walters-R) which died in Senate Revenue and Taxation Committee.
SB 858* (Senate Budget And Fiscal Review Committee) Use tax reporting
Among other provisions, reauthorizes the reporting of use tax on income tax forms in this revenue and taxation 2010 Budget trailer bill.
Chapter 721, Statutes of 2010
A similar bill was AB 1618 (Assembly Budget Committee) which died on the Senate Third Reading File.
SB 884* (Ashburn-R) Sales and use taxes: administration
Revises the use tax registration program enacted by AB 18 X4 (Assembly Budget Committee) including extending the April 15th use tax filing deadline for personal income and corporate tax filers and waiving penalties for various reporting periods.
(Died in Assembly being unassigned to a committee)
SB 952* (Wyland-R) Sales and use taxes: rate: income taxes: dependent credit
Among other provisions, repeals the 1% state sales and use tax rate increase that began on 4/1/09.
(Died in Senate Revenue and Taxation Committee)
SB 1053* (Runner-R) Sales and use taxes: exemption: manufacturing equipment
Enacts a state sales and use tax exemption for manufacturing and software production equipment.
(Died in Senate Revenue and Taxation Committee)
SB 1071* (DeSaulnier-D) Controlled substance tax: credit
Imposes a tax on every manufacturer and importer, or other person that makes the first sale in the state, of a Schedule II, III or IV controlled substance, at the rate of $0.0025 per pill. Creates a fund to support the Controlled Substance Utilization Review and Evaluation System. Authorizes a tax credit for medications for persons 55 years of age or older, as specified.
(Died in Assembly Health Committee)
SB 1110* (Runner-R) Sales and use taxes: use tax administration: purchaser
Requires a purchaser that is subject to the tax imposed by the Personal Income Tax Law to file a return for use tax by April 15, following the close of the calendar year, and to file a return made on the basis of a fiscal year by the 15th day of the fourth month following the close of the fiscal year. Requires a purchaser that is subject to the tax imposed by the Corporation Tax Law to file a return for use tax by March 15, following the close of the calendar year, and to file a return filed on the basis of the fiscal year by the 15th day of the third month following the close of the fiscal year.
(Died in Senate Revenue and Taxation Committee)
SB 1131 (Calderon-D) Sales Tax Enforcement Act of 2010
Creates the Sales Tax Enforcement Act of 2010, and provides for the certification by the Board of Equalization of growers, wholesalers, retailers, and transporters of cannabis or cannabis products that are engaged in business in California.
(Died in Assembly Rules Committee)
SB 1239* (Wyland-R) Sales and use tax exemption: manufacturing
Among other provisions, provides a state (General Fund only) sales and use tax exemption for purchases of qualifying tangible personal property by persons engaged in "manufacturing", as defined.
(Died in Senate Revenue and Taxation Committee)
SB 1306 (Runner-R) Sales and use taxes: collections agreements
Authorizes the Board of Equalization (BOE) to enter into agreements with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed or imposed under specified statutes requiring the payment of sales and use taxes, but only if the agreements to not "displace", as defined, civil service employees, and BOE has exhausted all internal procedures to collect on delinquent accounts.
(Died in Senate Revenue and Taxation Committee)
SB 1373* (Leno-D) Sales and use taxes: retailer: construction contractors
Provides that contractors who manufacture "rock, sand, asphalt, or concrete-based materials", as defined, which they permanently incorporate into a construction project, are deemed to be retailers, rather than consumers, of such materials.
(Died in Senate Revenue and Taxation Committee)
AB 150* (Smyth-R) Sales tax exemption: energy efficient products
Provides a sales and use tax exemption for "energy efficient products" sold or purchased during a "qualified period."
(Died in Assembly Revenue and Taxation Committee)
AB 178 (Skinner-D) Sales and use taxes
Expands the statutory list of retailers that are considered to be engaged in business in California and that, as such, are required to collect use tax on sales of tangible personal property to California consumers.
(Died in Assembly Revenue and Taxation Committee)
AB 390 (Ammiano-D) Marijuana: tax and fee revenues
Imposes taxes and fees on every phase of the legal marijuana economy which would be created by this bill.
(Died in Assembly Health Committee)
AB 394 (Torrico-D) Sales and use taxes: exemption: automobile manufacturing
Enacts a sales and use tax exemption for tangible personal property used in the process of manufacturing an automobile in Fremont, California.
(Died in Senate Revenue and Taxation Committee)
AB 546* (Knight-R) Sales tax exemption: photovoltaic panels
Provides a state sales and use tax exemption for tangible personal property purchased for use primarily in any state of the manufacturing of solar photovoltaic panels.
(Died in Assembly Revenue and Taxation Committee)
AB 676* (Jeffries-R) Sales tax: destination management company
Provides that qualified destination management companies shall be regarded as consumers, rather than retailers, of tangible personal property they sell.
(Died in Assembly Appropriations Committee)
AB 810 (Caballero-D) Sales and use tax: manufacturing equipment
Provides a partial sales and use tax exemption for tangible property purchased by persons engaged in manufacturing, for sustainable development equipment investments of tangible personal property purchased by a manufacturer or software publisher or their affiliates for use as specified, and for tangible personal property purchased for use primarily during the research and development process on qualified research.
(Died in Senate Revenue and Taxation Committee)
AB 847* (Salas-D) Sales tax: adult entertainment
Imposes a 20% adult entertainment venue tax to ameliorate the negative secondary effects of adult entertainment venues.
(Died in Assembly Revenue and Taxation Committee)
AB 1028* (Blumenfield-D) Sales tax exemption: renewable energy systems
Provides a sales tax exemption for qualified renewable energy systems (solar, wind, geothermal systems) for homes and small businesses during each April, from 2010 to 2020, subject to future implementation of a carbon-based tax in this state.
(Died in Assembly Appropriations Committee)
AB 1082* (Torrico-D) Sales tax: domestic violence prevention
Imposes a 12% tax on tangible personable property that is "harmful matter", as defined, to fund a program for the surveillance of domestic abusers and stalkers, and programs that support victims and the prevention of domestic violence and sexual assault.
(Died in Assembly Health Committee)
AB 1304* (Saldana-D) Sales tax exemption: electric vehicles
Exempts electric vehicles from the sales and use tax.
(Died in Assembly Appropriations Committee)
AB 1474* (Cook-R) Sales tax exemption: mobilehomes
Exempts new mobilehomes from the recently enacted 1% sales and use tax increase, under specified conditions.
(Died in Assembly Appropriations Committee)
AB 1523* (Charles Calderon-D) Sales tax exemption: fixed-price contracts
Relieves parties who entered into a fixed-price contract or a fixed-price lease before the recently enacted 1% sales and use tax increase.
(Died in Assembly Appropriations Committee)
AB 1687* (Jeffries-R) Sales and use tax: qualified destination management company
Provides that qualified destination management companies shall be regarded as consumers, rather than retailers, of tangible personal property they sell.
(Died in Assembly Appropriations Committee)
AB 1700* (Gaines-R) Sales and use taxes: rate
Repeals the temporary state sales and use tax rate of 1%, which is set to expire on 7/1/11.
(Died in Assembly Revenue and Taxation Committee)
AB 1719* (Harkey-R) Sales and use tax exemption: manufacturing
Reinstates the state sales and use tax exemption (General Fund only) for purchases of qualifying tangible personal property by new trades or businesses engaged in manufacturing.
(Died in Assembly Revenue and Taxation Committee)
AB 1777 (Portantino-D) Sales and use tax revenue transfer
Requires a transfer of 20% of the state's General Fund sales and use tax revenues at the 4.75% rate derived from taxpayers engaged in certain lines of business into the Creative Industries and Community Economic Revitalization Fund, as specified.
(Died in Assembly Appropriations Committee)
AB 1812* (Silva-R) Sales and use taxes: exemption: manufacturing equipment
Provides a state (General Fund only) sales and use tax exemption for purchases of qualifying "tangible personal property" by persons engaged in "manufacturing" and software production, as specified and defined.
(Died in Assembly Revenue and Taxation Committee)
AB 2060 (Charles Calderon-D) Sales and use tax exemption: fixed-price contracts
Requires a fixed-price contract, as specified, between a "government entity", as defined, and a contractor to authorize payment for a change in the contract price that is attributable to an increase/decrease in the state sales and use tax rate, with the increase/decrease paid in accordance with the contract terms or as agreed to by the parties, as prescribed.
Vetoed
AB 2078 (Charles Calderon-D) Use tax: notification to purchasers
Provides a rebuttable presumption that any retailer that is part of a controlled group of corporations, and that controlled group of corporations has a component member that is a retailer engaged in business in this state, as described, is presumed to be a retailer engaged in business in this state. Requires each retailer that is not required to collect use tax to provide notification on its retail Internet Web site or catalogue that tax is imposed on the storage, use, or other consumption in this state of the tangible personal property purchased from the retailer that is not exempt, and is required to be paid by the purchaser, as provided.
(Died on Senate Inactive File)
AB 2280* (Miller-R) Sales and use taxes: exemption: manufacturing equipment
Creates a complete sales and use tax exemption for all manufacturing equipment.
(Died in Assembly Revenue and Taxation Committee)
AB 2375 (Knight-R) Sales and use taxes: Board of Equalization: administration
Authorizes the members of the Board of Equalization (BOE), meeting as a public body, to relieve all or a portion of interest imposed by law, not to exceed a specified amount, when BOE finds that a person's failure to make a timely payment was due to extraordinary circumstances, as defined, and that it would be inequitable to hold the person liable for the applicable interest, under specified circumstances.
(Failed passage in Senate Revenue and Taxation Committee)
AB 2525* (Blumenfield-D) Sales and use tax exemption: manufacturing equipment
Exempts from sales and use taxes, on or after 1/1/11, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased by a qualified person for use in the manufacturing process of clean energy technology, as specified, and tangible personal property purchased for use by a contractor for specified purposes.
(Died in Assembly Revenue and Taxation Committee)
AB 2556 (Fuller-R) Sales and use taxes: interest waivers
Grants the Board of Equalization (BOE) discretion to relieve taxpayers of interest obligations for late payments of use taxes in cases where BOE has obtained information regarding the liability from the United States Customs Service, and the taxpayer remits the sales tax payments within 90 days of being notified by BOE. Applies to individuals or businesses with incomes of less than $250,000.
(Died in Assembly Revenue and Taxation Committee)
AB 2640* (Arambula-IN) Income taxes: credits: sales tax on qualified property
Repeals the personal income tax exclusion for employer-subsidized parking and establishes an allocated income tax credit for manufacturers' purchases of equipment and other property subject to the sales tax.
(Died in Assembly Appropriations Committee)
AB 2676 (Ma-D) Board of Equalization: administration
Makes permanent the use-tax reporting line currently found on state personal income tax returns and makes several other changes relating to tax laws administered by the Board of Equalization.
Vetoed
AB 2788* (Portantino-D) Sales and use taxes: exemptions: vehicles and trailers
Recasts and revises sales and use tax treatment of trucks, truck tractors, trailers, semitrailers, trailer coaches, and auxiliary dollies that are manufactured or remanufactured inside/outside this state and are purchased for use outside this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from, and after, the date of delivery.
(Died on Senate Inactive File)
AB 6X8* (Assembly Budget Committee) Sales tax
Exempts the sale of gasoline from the state's sales tax.
Chapter 11, Statutes of 2009-10, Eighth Extraordinary Session
Miscellaneous
SB 10* (Leno-D) Vehicle license fees
Authorizes counties to impose a vehicle license fee upon approval of 2/3 of the board of supervisors and a majority of local voters.
(Died on Assembly Floor)
SB 138 (Liu-D) Local taxes: graffiti
Increases the maximum amount of local graffiti prevention tax that could be levied by local governments on aerosol paint containers and repeals the existing authorization for local governments to levy that tax on other products.
(Died in Assembly Appropriations Committee)
SB 373* (Walters-R) Vehicle license fees: new vehicles
Reduces the vehicle license fee for new cars to 0.65% of the market value of the vehicle.
(Died in Senate Revenue and Taxation Committee)
SB 600* (Padilla-D) Cigarette tax
Imposes a $1.50 tax increase on each pack of cigarettes sold.
(Died in Senate Rules Committee)
A similar bill was AB 89 (Torlakson-D) which died in Assembly Governmental Organization Committee.
SB 848* (Hollingsworth-R) Transient occupancy tax
Specifies that the transient occupancy tax does not apply to online booking agency fees.
(Failed passage on the Assembly Third Reading File)
SB 856* (Senate Budget And Fiscal Review Committee) Vehicle: license fee
Among other provisions, eliminates the annual General Fund backfill of $11.9 million to local governments for the trailer vehicle license fee that was lost when the State converted from an un-laden weight system to a gross vehicle weight system for purposes of assessing vehicle license fee for commercial vehicles.
Chapter 719, Statutes of 2010
A similar bill was AB 1616 (Assembly Budget Committee) which died on the Senate Third Reading File
SB 858* (Senate Budget And Fiscal Review Committee) Board of Equalization: collection recovery fee
Allows the Board of Equalization to impose and collect a collection cost recovery fee on any person that fails to pay amounts due and owing relative to the Sales and Use Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax Law, Energy Resources Surcharge Law, Emergency Telephone User Surcharge Law, Hazardous Substance Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedure Law, and the Diesel Fuel Tax Law in the Senate Revenue and Taxation 2010 Budget Trailer Bill.
Chapter 721, Statutes of 2010
A similar bill was AB 1618 (Assembly Budget Committee) which died on the Senate Floor.
SB 1028 (Correa-D) Board of Equalization: administration
Allows the Board of Equalization to impose interest on a daily basis on a late payment, or late prepayment, of a tax, fee or surcharge provided the late payment or prepayment is only one day late.
Chapter 316, Statutes of 2010
SB 1036 (Cedillo-D) Tax administration: disclosure information
Allows cities to contract with third parties to view taxpayer information received from the Franchise Tax Board.
(Died in Assembly Revenue and Taxation Committee)
SB 1133 (Runner-R) Tax functions
Abolishes the Franchise Tax Board and the Tax Collection Functions of the Department of Insurance and Employment Development Department, and consolidates these functions into the Board of Equalization.
(Died in Senate Revenue and Taxation Committee)
SB 1210* (Florez-D) Sweetened beverage tax
Enacts an excise tax of one cent per teaspoon of added caloric sweetener in a bottled, sweetened beverage or concentrate.
(Died in Senate Revenue and Taxation Committee)
SB 1244 (Walters-R) Employment: taxes and contributions
Conforms the Unemployment Insurance Code to federal regulations on limited liability companies (LLC) so that LLCs may offset federal unemployment insurance tax costs.
Chapter 522, Statutes of 2010
SB 1495 (Senate Labor And Industrial Relations Committee) Tax programs: unemployment insurance
Authorizes the Director of the Employment Development Department to release specified employment tax information, in his/her possession to the Board of Equalization, that will assist in the administration of tax programs.
(Died in Senate Labor and Industrial Relations Committee)
SCA 6 (Simitian-D) Parcel taxes: educational entities
Lowers from 2/3 to 55% the threshold of voter approval necessary for school districts to enact parcel taxes.
(Died on Senate Third Reading File)
SCA 12 (Kehoe-D) Special taxes: public safety services
Lowers from 2/3 to 55% the threshold of voter approval necessary for special taxes and bonded indebtedness for specified fire protection and public safety purposes.
(Died on Senate Inactive File)
AB 195* (Assembly Budget Committee) Vehicle License Fee Law (VLF): state parks fee
Imposes an annual surcharge in the amount of $15 on every vehicle subject to the VLF to sustain the operation and maintenance of the state park system to those vehicles subject to the fee.
(Died on Senate Third Reading File)
AB 656* (Torrico-D) Oil and gas tax severance tax
Imposes a new oil severance tax of 12.5% on the extraction of oil from the earth or water within California's jurisdiction. Deposits those funds in the California Higher Education Fund.
(Died in Senate Education Committee)
AB 689 (Charles Calderon-D) Cigarette and Tobacco Products Tax Law: tobacco products
Expands the definition of "tobacco products" contained in both the Tobacco Tax and Health Protection Act of 1988 (Proposition 99) and the California Children and Families First Act of 1998 (Proposition 10) to include any articles or products made of, or containing, tobacco.
(Died on Assembly Inactive File)
AB 693 (Silva-R) Board of Equalization: tax administration
Authorizes the members of the Board of Equalization to impose interest on a daily basis in the case of a late payment, or prepayment, of a tax, fee, or surcharge, provided that the payment or prepayment is only one day late.
(Died in Assembly Revenue and Taxation Committee)
AB 922* (Miller-R) Diesel fuel tax: exemption
Exempts temporarily biomass-based diesel fuel produced in this state with "California feedstock" from the tax imposed under the Diesel Fuel Tax Law.
(Died in Assembly Revenue and Taxation Committee)
AB 1019 (Beall-D) Alcohol mitigation fee
Establishes the Alcohol-Related Services Program within the Department of Alcohol and Drug Programs to mitigate the harm of alcohol use and imposes a 10-cent mitigation fee on beer, wine, and liquor to fund the Alcohol-Related Services Program.
(Failed passage in Assembly Health Committee)
AB 1299 (Coto-D) State taxes: vote requirement
Clarifies the meaning of state taxes for purposes of the 2/3 constitutional vote requirement, as specified.
(Died in Assembly being unassigned to a committee)
AB 1342 (Evans-D) Local taxation: vehicle license fees
Allows the board of supervisors of any county by ordinance to propose to the voters either a local vehicle license fee, personal income tax, or both, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1387 (Tran-R) Tax proceedings
Transfers the burden of proof to the taxing agency in all court or administrative tax proceedings.
(Died in Assembly Revenue and Taxation Committee)
AB 1530 (Skinner-D) Franchise Tax Board: tax administration: restitution orders
Authorizes the Franchise Tax Board (FTB) to collect restitution orders and any other amounts imposed by a court for criminal offenses, as provided. Allows FTB to retain specified amounts for costs of investigation incurred by FTB, and revises provisions establishing a priority for application of amounts collected by FTB when a debtor has more than one debt and the amount collected is insufficient to satisfy the total amount owing.
Chapter 359, Statutes of 2010
AB 1604* (Nava-D) Oil revenue tax
Imposes a tax upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at the rate of 10% of the gross value of each barrel of oil severed. The tax would be administered by the Board of Equalization and be collected pursuant to the procedures set forth in the Fee Collection Procedures Law.
(Died in Assembly Revenue and Taxation Committee)
AB 1694 (Beall-D) Alcohol-Related Services Program: fees
Establishes the Alcohol-Related Services Program and the Alcohol-Related Services Program Fund and authorizes the Board of Equalization to assess and collect specified fees from every person who is engaged in business in this state and sells alcoholic beverages for resale, as prescribed.
(Died in Assembly Health Committee)
AB 1700* (Gaines-R) Vehicle license fee
Repeals the 0.35% vehicle license fee which is set to expire on 7/1/11.
(Died in Assembly Revenue and Taxation Committee)
AB 1839 (Torrico-D) Vehicle license fee: school safety
Increases the vehicle license fee to fund the Safe School Initiative program.
(Died in Assembly Revenue and Taxation Committee)
AB 1974 (Cook-R) Vehicle license fee
Limits any increase in the payment of administrative costs to the Department of Motor Vehicles to 2% per year in its registration and motor vehicle license fees.
(Died in Assembly Transportation Committee)
AB 2100* (Coto-D) Sweetened beverages: Pediatric Obesity Fund
Enacts the Sweetened Beverage Tax Law which, beginning 1/1/11, imposes a tax of $0.01 per teaspoon of added sweetener in a bottled, sweetened beverage or concentrate.
(Died in Assembly Revenue and Taxation Committee)
AB 2113 (Evans-D) Vehicle license fees
Authorizes a board of supervisors of any county, by ordinance, to place on the ballot a local vehicle license fee or a local personal income tax, or both, in accordance with all constitutional and statutory requirements.
(Died in Assembly Local Government Committee)
AB 2171 (Charles Calderon-D) Tax benefits
Provides that tax expenditures (credits, deductions, exclusions or exemptions allowed in the Revenue and Taxation Code) enacted, beginning in 2011, will be contingent on the passage of annual legislation establishing the total amount of the tax benefit that can claimed by individual taxpayers (up to the amount authorized in the original statute).
(Died in Assembly Appropriations Committee)
AB 2195 (Silva-R) Board of Equalization: penalty
Codifies existing case law and Board of Equalization (BOE) practices by providing, for purposes of the taxes and fees administered by BOE, that BOE has the burden of proof, by clear and convincing evidence, when claiming intent to evade or fraud by a taxpayer in a civil proceeding.
Chapter 168, Statutes of 2010
AB 2433 (Ruskin-D) Tax programs: unemployment insurance information
Authorizes the Employment Development Department to share employment tax information to assist in the administration of tax programs and specifies the sharing of tax information must be limited to the exchange of information permitted by federal law.
Chapter 139, Statutes of 2010
AB 2545 (De La Torre-D) Prepaid communications services: taxes: fees: surcharges
Requires that no later than 60 days after the effective date of this bill, the Public Utilities Commission shall conduct a public process for the purpose of developing recommendations for an equitable and uniform method of collection for state and local government imposed communications taxes, fees, and surcharges from prepaid communications end-user consumers.
(Died on Senate Inactive File)
AB 2641 (Arambula-IN) Tax expenditures
Requires, beginning 1/1/14, and every fifth year thereafter, the Legislature to review all tax expenditures to determine whether they have a measurable benefit (defined as meeting the objectives provided in the statute adding that tax expenditure), and take actions with respect to those that do not.
(Died in Assembly Appropriations Committee)
AB 2677 (Fuentes-D) Local taxes: graffiti prevention
Increases the amount of the tax local governments may levy on the sale of aerosol paint containers and felt tip markers to $.0.25 per aerosol paint container or felt tip markers meeting specified requirements.
(Died in Assembly Local Government Committee)
AB 40X3 (Evans-D) Fuel user and vehicle fees
Increases the basic driver's license fee by $28, to $56, and proportionally increases other driver's license/identification card fees. Enacts a new 18-cents per gallon gasoline and diesel fee.
(Died in Senate Rules Committee)
AB 6X6 (Ammiano-D) Gasoline excise tax
Raises the gasoline excise tax by up to 17.3-cents.
Chapter 11, Statutes of 2009-10, Eighth Extraordinary Session
ACA 6 (Charles Calderon-D) Tax expenditures: operative period
Proposes an amendment to the California Constitution limiting the operative period of all new and extended tax expenditures.
(Died on Assembly Third Reading File)
ACA 9 (Huffman-D) Special taxes: voter approval
Provides that a city, county, city and county, or special district, by a 55% vote of its voters voting on the proposition, may impose a special tax within that city, county, city and county, or special district, except an ad valorem tax on real property or a transactions tax or sales tax on the sale of real property within that city, county, city and county, or special district.
(Died on Assembly Inactive File)
ACA 10 (Torlakson-D) Special tax: education
Amends the California Constitution to lower the constitutional vote requirement for approval of a special tax to be levied by a school district from 2/3 to a majority of the district voters.
(Died on Assembly Third Reading File)
ACA 15 (Arambula-IN) Special tax: transportation
Lowers the constitutional vote requirement for approval of a special tax specifically for providing funding for local transportation projects from 2/3 to a 55% majority.
(Died on Assembly Inactive File)
ACA 22 (Torlakson-D) Cigarette and tobacco taxes
Imposes an additional tax on the distribution of cigarettes at the rate of $0.074 to fund certain education, health, and child related programs.
(Died in Assembly Governmental Organization Committee)
ACA 25 (DeVore-R) California Tax Commission
Changes the name of the State Board of Equalization to the California Tax Commission and expands the members to 7 elected members.
(Died in Assembly Revenue and Taxation Committee)
ACA 32 (Portantino-D) State finance reform
Prohibits an initiative measure from being submitted to the electors or from having any effect if the initiative measure appropriates state funds for any purpose in an amount exceeding the amount appropriated fro that purpose for the 2004-05 fiscal year by more than $250,000 unless the measure provides for additional state revenue or offsetting savings in a total amount that is not less than the amount of the appropriations.
(Died in Assembly being unassigned to a committee)
ACA 34 (Anderson-R) Expenditure limit
Limits total state General Fund and special fund expenditures to an annual increase of no more than the increase in the cost of living, as specified, multiplied by the percentage increase in state population. The measure would require excess revenues to be allocated in prescribed amounts to a reserve account, to the State School Fund, and to personal income taxpayers.
(Died in Assembly being unassigned to a committee)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 8 |
Huff-R State finance: performance budgeting |
Other State Budget Legislation |
| SB 10* |
Leno-D Vehicle license fees |
Miscellaneous |
| SB 13 |
Hollingsworth-R Income tax rates |
Other Income and Corporation Tax |
| SB 16 |
Lowenthal-D Low-income housing tax credits |
Other Income and Corporation Tax |
| SB 49* |
Dutton-R Income tax credit: qualified principal residence |
Other Income and Corporation Tax |
| SB 70* |
Senate Budget And Fiscal Review Committee Sales and use taxes: fuel taxes |
Sales and Use Tax |
| SB 71* |
Padilla-D Sales and use tax exemption: qualified projects |
Sales and Use Tax |
| SB 80* |
Senate Budget And Fiscal Review Committee Redevelopment: Educational Revenue Augmentation Fund |
Property Tax |
| SB 85 |
Cogdill-R Property tax relief |
Property Tax |
| SB 96* |
Ducheny-D Income tax brackets |
Other Income and Corporation Tax |
| SB 97* |
Calderon-D Income tax: mortgage debt forgiveness |
Other Income and Corporation Tax |
| SB 107* |
Walters-R Sales tax exemption: gratuities |
Sales and Use Tax |
| SB 137 |
Maldonado-R Income tax: overpayments: interest |
Other Income and Corporation Tax |
| SB 138 |
Liu-D Local taxes: graffiti |
Miscellaneous |
| SB 190* |
Strickland-R Property taxes: improvement districts |
Property Tax |
| SB 206* |
Dutton-R Income tax credit: principal residence |
Other Income and Corporation Tax |
| SB 208* |
Steinberg-D 2010 Budget trailer bill: Medi-Cal |
2010-11 State Budget and Trailer Bills |
| SB 274* |
Dutton-R Property tax: base year value transfers |
Property Tax |
| SB 277* |
Wiggins-D Property tax revenue allocations |
Property Tax |
| SB 323 |
Oropeza-D Income tax liability: qualified tuition programs |
Other Income and Corporation Tax |
| SB 347* |
Harman-R Tax credits: health savings account |
Other Income and Corporation Tax |
| SB 353* |
Dutton-R Income tax: health savings account |
Other Income and Corporation Tax |
| SB 373* |
Walters-R Vehicle license fees: new vehicles |
Miscellaneous |
| SB 401 |
Wolk-D Tax conformity |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 425* |
Simitian-D Tax deduction: parking/ridesharing |
Other Income and Corporation Tax |
| SB 444* |
Ashburn-R Tax credits: research and development |
Other Income and Corporation Tax |
| SB 445* |
Ashburn-R Tax credits: manufacturer's investment |
Other Income and Corporation Tax |
| SB 462* |
Strickland-R Tax credits: diesel exhaust filters |
Other Income and Corporation Tax |
| SB 463* |
Strickland-R Tax credits: renewable energy resources |
Other Income and Corporation Tax |
| SB 464* |
Strickland-R Tax credits: diesel particulate matter reduction |
Other Income and Corporation Tax |
| SB 472* |
Dutton-R Taxes: net capital gains: exclusion |
Other Income and Corporation Tax |
| SB 483* |
Corbett-D Corporation tax credit: automobile manufacturers |
Other Income and Corporation Tax |
| SB 508* |
Dutton-R Tax credits: qualified employees |
Other Income and Corporation Tax |
| SB 524* |
Cogdill-R Transportation funding: Fresno County |
2010-11 State Budget and Trailer Bills |
| SB 530 |
Dutton-R Property tax revenue |
Property Tax |
| SB 534* |
Strickland-R Property tax: new construction exclusion |
Property Tax |
| SB 568* |
Hollingsworth-R Taxes: capital gains |
Other Income and Corporation Tax |
| SB 594* |
Ashburn-R Tax credits: cafeteria plans |
Other Income and Corporation Tax |
| SB 600* |
Padilla-D Cigarette tax |
Miscellaneous |
| SB 612* |
Runner-R Tax credits: employment |
Other Income and Corporation Tax |
| SB 622* |
Lowenthal-D Low-income housing tax credits |
Other Income and Corporation Tax |
| SB 655* |
Padilla-D Sales tax exemption: diabetic supplies |
Sales and Use Tax |
| SB 658* |
Walters-R Sales tax exclusion: trade-in motor vehicles |
Sales and Use Tax |
| SB 699* |
Alquist-D Sales tax exemption: sustainable development |
Sales and Use Tax |
| SB 704 |
Denham-R State budget: San Quentin Prison |
Other State Budget Legislation |
| SB 714* |
Dutton-R Sales tax exclusion: trade-in vehicles |
Sales and Use Tax |
| SB 767* |
Cedillo-D Tax credits and deductions: suspension |
Other Income and Corporation Tax |
| SB 777 |
Wolk-D State budget: performance budgeting |
Other State Budget Legislation |
| SB 848* |
Hollingsworth-R Transient occupancy taxes |
2010-11 State Budget and Trailer Bills Miscellaneous |
| SB 849* |
Ducheny-D Budget Act of 2009: augmentation |
Other State Budget Legislation |
| SB 851* |
Senate Budget And Fiscal Review Committee Budget 2010 trailer bill: Prop. 98 suspension (Education) |
2010-11 State Budget and Trailer Bills |
| SB 853* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: health |
2010-11 State Budget and Trailer Bills |
| SB 854* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: transportation |
2010-11 State Budget and Trailer Bills |
| SB 855* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: resources |
2010-11 State Budget and Trailer Bills |
| SB 856* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: State government |
2010-11 State Budget and Trailer Bills Miscellaneous |
| SB 857* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: judicial |
2010-11 State Budget and Trailer Bills |
| SB 858* |
Senate Budget And Fiscal Review Committee 2010 Budget trailer bill: taxation |
2010-11 State Budget and Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales and Use Tax Miscellaneous |
| SB 863* |
Senate Budget And Fiscal Review Committee 2010 Budget Trailer bill: local government |
2010-11 State Budget and Trailer Bills |
| SB 866* |
Senate Budget And Fiscal Review Committee 2010 Budget Trailer bill: local government |
2010-11 State Budget and Trailer Bills |
| SB 867* |
Hollingsworth-R 2010 Budget trailer bill: CalPERS |
2010-11 State Budget and Trailer Bills |
| SB 870* |
Ducheny-D 2010-11 Budget |
2010-11 State Budget and Trailer Bills |
| SB 873* |
Hollingsworth-R Governor's 2010-11 Budget: May Revision |
Other State Budget Legislation |
| SB 876* |
Florez-D Net operating losses |
Other Income and Corporation Tax |
| SB 884* |
Ashburn-R Sales and use taxes: administration |
Sales and Use Tax |
| SB 913* |
Calderon-D Income tax: credit: principal residence |
Other Income and Corporation Tax |
| SB 936* |
Strickland-R Income/corporation taxes: energy property: grants |
Other Income and Corporation Tax |
| SB 939* |
Aanestad-R Tax credits: Oroville enterprise zone |
Other Income and Corporation Tax |
| SB 952* |
Wyland-R Income tax rate |
Other Income and Corporation Tax Sales and Use Tax |
| SB 974* |
Steinberg-D Technical Investment Tax Credit |
Other Income and Corporation Tax |
| SB 985* |
Dutton-R Tax credit: education and training |
Other Income and Corporation Tax |
| SB 996 |
Lowenthal-D Property tax: welfare exemptions |
Property Tax |
| SB 1020 |
Wolk-D State Budget: systematic program performance |
Other State Budget Legislation |
| SB 1028 |
Correa-D Board of Equalization: administration |
Miscellaneous |
| SB 1036 |
Cedillo-D Tax administration: disclosure information |
Miscellaneous |
| SB 1053* |
Runner-R Sales and use taxes: exemption: manufacturing equipment |
Sales and Use Tax |
| SB 1056* |
Denham-R Income/corporations tax credits: hiring of veterans |
Other Income and Corporation Tax |
| SB 1065 |
Walters-R Income tax: joint returns |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1071* |
DeSaulnier-D Seniors: income tax |
Other Income and Corporation Tax Sales and Use Tax |
| SB 1073* |
Ashburn-R Tax credit: research and development: renewable energy |
Other Income and Corporation Tax |
| SB 1074* |
Ashburn-R Income/corporation tax credit: renewable energy material |
Other Income and Corporation Tax |
| SB 1076 |
Price-D Income tax checkoff: Arts Council Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1086 |
Florez-D Tax expenditures: business entities |
Other Income and Corporation Tax |
| SB 1110* |
Runner-R Income/corporation taxes: purchasers |
Other Income and Corporation Tax Sales and Use Tax |
| SB 1113 |
Wolk-D Franchise Tax Board: trial de novo |
Other Income and Corporation Tax |
| SB 1118* |
Ashburn-R Budget time: campaign contributions |
Other State Budget Legislation |
| SB 1131 |
Calderon-D Sales Tax Enforcement Act of 2010 |
Sales and Use Tax |
| SB 1133 |
Runner-R Tax functions |
Miscellaneous |
| SB 1152 |
Kehoe-D Income tax: blood bank tax check-off |
Other Income and Corporation Tax |
| SB 1160 |
Dutton-R State fiscal analysis |
Other State Budget Legislation |
| SB 1185* |
Maldonado-R Income tax deduction: food and supplies: adopted animals |
Other Income and Corporation Tax |
| SB 1197* |
Calderon-D Income/corporation tax credit: motion pictures |
Other Income and Corporation Tax |
| SB 1210* |
Florez-D Sweetened beverage tax |
Miscellaneous |
| SB 1216* |
Cedillo-D Low-income housing tax credit |
Other Income and Corporation Tax |
| SB 1239* |
Wyland-R Income/corporation tax: modifications |
Other Income and Corporation Tax Sales and Use Tax |
| SB 1244 |
Walters-R Employment: taxes and contributions |
Miscellaneous |
| SB 1250 |
Ducheny-D Property tax: military housing |
Property Tax |
| SB 1262 |
Aanestad-R Health savings account: tax deduction |
Other Income and Corporation Tax |
| SB 1272 |
Wolk-D Income and corporation taxes: disclosure of information |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1306 |
Runner-R Sales and use taxes: collections agreements |
Sales and Use Tax |
| SB 1316* |
Romero-D Income/corporation taxes: investment credit |
Other Income and Corporation Tax |
| SB 1337 |
Wyland-R Income tax: withholding |
Other Income and Corporation Tax |
| SB 1373* |
Leno-D Sales and use taxes: retailer: construction contractors |
Sales and Use Tax |
| SB 1391 |
Yee-D Income/corporation: business tax incentives |
Other Income and Corporation Tax |
| SB 1398 |
DeSaulnier-D Property tax allocations: Contra Costa County |
Property Tax |
| SB 1415* |
Walters-R Property tax: transfers |
Property Tax |
| SB 1416* |
Walters-R Income taxes: capital gains: senior citizens |
Other Income and Corporation Tax |
| SB 1426 |
DeSaulnier-D State budget: two-year budget |
Other State Budget Legislation |
| SB 1430* |
Walters-R Income tax: renters tax credit |
Other Income and Corporation Tax |
| SB 1492 |
Senate Revenue And Taxation Committee Income taxes: voluntary disclosure agreements |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1493 |
Senate Revenue And Taxation Committee Property taxation |
Property Tax |
| SB 1494 |
Senate Revenue And Taxation Committee Property taxation |
Property Tax |
| SB 1495 |
Senate Labor And Industrial Relations Committee Tax programs: unemployment insurance |
Miscellaneous |
| SCA 1 |
Walters-R State budget |
Other State Budget Legislation |
| SCA 2 |
Wyland-R Revised legislative sessions: budget consideration |
Other State Budget Legislation |
| SCA 5 |
Hancock-D State budget: vote threshold |
Other State Budget Legislation |
| SCA 6 |
Simitian-D Parcel taxes: educational entities |
Property Tax Miscellaneous |
| SCA 7 |
Maldonado-R Budget Bill: legislative compensation |
Other State Budget Legislation |
| SCA 9 |
Ducheny-D State budget: vote threshold |
Other State Budget Legislation |
| SCA 11 |
Dutton-R Property taxation: base year value transfers |
Property Tax |
| SCA 12 |
Kehoe-D Special taxes: public safety services |
Miscellaneous |
| SCA 13 |
Strickland-R Property tax: new construction |
Property Tax |
| SCA 15 |
Calderon-D State budget |
Other State Budget Legislation |
| SCA 18 |
Liu-D Property-related fees |
Property Tax |
| SCA 19 |
DeSaulnier-D State finance: budget process |
Other State Budget Legislation |
| SCA 22 |
Wolk-D State budget |
Other State Budget Legislation |
| SCA 25 |
Denham-R Budget legislation |
Other State Budget Legislation |
| SCA 33 |
Wyland-R Expenditure limit |
Other State Budget Legislation |
| SCR 92 |
Liu-D Earned income tax credit |
Other Income and Corporation Tax |
| SJR 20 |
Alquist-D Taxation: sale of principal residence |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 37X3* |
Ashburn-R Income tax credit: home purchases |
Other Income and Corporation Tax |
| SB 22X6 |
Hollingsworth-R 2010 Budget trailer bill: state employees |
2010-11 State Budget and Trailer Bills |
| SB 4X8 |
Senate Budget And Fiscal Review Committee Developmental services/foster care |
2009-10 State Budget - Special Session Legislation |
| SB 32X8 |
Wolk-D Tax conformity |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 47 |
Ma-D Tax credits: adoption costs |
Other Income and Corporation Tax |
| AB 50* |
Nava-D Income tax: disaster relief |
Other Income and Corporation Tax Property Tax |
| AB 103* |
De Leon-D Property taxation: change in ownership |
Property Tax |
| AB 104* |
Charles Calderon-D Income taxes: pensions |
Other Income and Corporation Tax |
| AB 111* |
Niello-R Income tax: mortgage debt forgiveness |
Other Income and Corporation Tax |
| AB 150* |
Smyth-R Sales tax exemption: energy efficient products |
Sales and Use Tax |
| AB 157* |
Anderson-R Property taxation: transfer of base year value |
Property Tax |
| AB 178 |
Skinner-D Sales and use taxes |
Sales and Use Tax |
| AB 182* |
Assembly Budget Committee Community redevelopment: revenues |
Property Tax |
| AB 183* |
Caballero-D Income tax: homebuyer tax credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 195* |
Assembly Budget Committee Vehicle License Fee Law (VLF): state parks fee |
Miscellaneous |
| AB 233 |
Smyth-R Income tax deduction: pet adoption costs |
Other Income and Corporation Tax |
| AB 279* |
Duvall-R Income tax: Great Schools Tax Credit Act |
Other Income and Corporation Tax |
| AB 294* |
Anderson-R Tax deductions: defensible space |
Other Income and Corporation Tax |
| AB 308* |
Cook-R Property tax revenue allocation |
Property Tax |
| AB 321 |
Niello-R Property tax: base year value transfers |
Property Tax |
| AB 326* |
Garrick-R Income tax: health savings accounts |
Other Income and Corporation Tax |
| AB 327* |
Garrick-R Corporation tax: minimum franchise tax |
Other Income and Corporation Tax |
| AB 340* |
Knight-R Tax credits: hiring credit |
Other Income and Corporation Tax |
| AB 342* |
Bass-D 2010 Budget Trailer bill: Medi-Cal: waivers |
2010-11 State Budget and Trailer Bills |
| AB 347* |
Bass-D Charitable contributions: Haiti earthquake victims |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 363* |
Miller-R Tax credits: fire safety compliance |
Other Income and Corporation Tax |
| AB 384 |
Ma-D Property taxation: certified aircraft assessment |
Property Tax |
| AB 390 |
Ammiano-D Marijuana: tax and fee revenues |
Sales and Use Tax |
| AB 394 |
Torrico-D Sales and use taxes: exemption: automobile manufacturing |
Sales and Use Tax |
| AB 529* |
Blumenfield-D Income tax: Golden State Scholarshare Savings Trust |
Other Income and Corporation Tax |
| AB 546* |
Knight-R Sales tax exemption: photovoltaic panels |
Sales and Use Tax |
| AB 656* |
Torrico-D Oil and gas tax severance tax |
Miscellaneous |
| AB 658 |
Hayashi-D Taxpayer contributions: California Police Activities League |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 675* |
Gilmore-R Tax deductions: 529 college savings plans |
Other Income and Corporation Tax |
| AB 676* |
Jeffries-R Sales tax: destination management company |
Sales and Use Tax |
| AB 689 |
Charles Calderon-D Cigarette and Tobacco Products Tax Law: tobacco products |
Miscellaneous |
| AB 693 |
Silva-R Board of Equalization: tax administration |
Miscellaneous |
| AB 697 |
Charles Calderon-D Corporation taxes: underpayments: penalty |
Other Income and Corporation Tax |
| AB 757* |
Niello-R Income taxes: education savings account |
Other Income and Corporation Tax |
| AB 759 |
Ma-D Income tax treaty: expatriate corporations |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 765* |
Caballero-D Income tax: credit: purchase: principal residence |
Other Income and Corporation Tax |
| AB 810 |
Caballero-D Sales and use tax: manufacturing equipment |
Sales and Use Tax |
| AB 847* |
Salas-D Sales tax: adult entertainment |
Sales and Use Tax |
| AB 876* |
Harkey-R Income and corporation taxes: capital gains: exclusion |
Other Income and Corporation Tax |
| AB 900* |
De Leon-D Property tax refunds: City of Bell |
Property Tax |
| AB 902* |
Torres-D Tax credits/deductions: foreclosed homes |
Other Income and Corporation Tax |
| AB 922* |
Miller-R Diesel fuel tax: exemption |
Miscellaneous |
| AB 1008 |
Block-D Income tax checkoff: National Guard Education Assistance |
Other Income and Corporation Tax |
| AB 1018 |
Hill-D State finance |
Other State Budget Legislation |
| AB 1019 |
Beall-D Alcohol mitigation fee |
Miscellaneous |
| AB 1028* |
Blumenfield-D Sales tax exemption: renewable energy systems |
Sales and Use Tax |
| AB 1029* |
Blumenfield-D Tax deferral program participants |
Property Tax |
| AB 1065* |
Gilmore-R Low-income housing tax credits |
Other Income and Corporation Tax |
| AB 1077* |
Anderson-R Income taxes: military retirement benefits |
Other Income and Corporation Tax |
| AB 1082* |
Torrico-D Sales tax: domestic violence prevention |
Sales and Use Tax |
| AB 1088 |
Fletcher-R Income tax checkoff: veterans homes |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1139* |
John Perez-D Income tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 1159* |
V. Manuel Perez-D Tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 1178* |
Portantino-D Income tax conformity: health care tax |
Other Income and Corporation Tax |
| AB 1251 |
Saldana-D Income tax: overpayment: interest |
Other Income and Corporation Tax |
| AB 1299 |
Coto-D State taxes: vote requirement |
Miscellaneous |
| AB 1304* |
Saldana-D Sales tax exemption: electric vehicles |
Sales and Use Tax |
| AB 1322* |
Huffman-D Budget time: campaign contributions |
Other State Budget Legislation |
| AB 1332 |
Salas-D Property tax exemption: military housing |
Property Tax |
| AB 1339 |
V. Manuel Perez-D Property tax revenue allocations |
Property Tax |
| AB 1341* |
Bonnie Lowenthal-D Property tax: possessory interests: Long Beach Courthouse |
Property Tax |
| AB 1342 |
Evans-D Local income tax |
Other Income and Corporation Tax Miscellaneous |
| AB 1344 |
Fletcher-R Taxation: military housing |
Property Tax |
| AB 1382 |
Niello-R State budget: performance budgeting |
Other State Budget Legislation |
| AB 1387 |
Tran-R Tax proceedings |
Miscellaneous |
| AB 1411 |
Torrico-D Budget Bill: legislative campaigning restriction |
Other State Budget Legislation |
| AB 1474* |
Cook-R Sales tax exemption: mobilehomes |
Sales and Use Tax |
| AB 1484* |
Anderson-R Tax credits: research and development |
Other Income and Corporation Tax |
| AB 1508* |
Torrico-D Tax credits: lending employees to schools |
Other Income and Corporation Tax |
| AB 1511* |
De Leon-D Income tax/corporate tax revisions |
Other Income and Corporation Tax |
| AB 1523* |
Charles Calderon-D Sales tax exemption: fixed-price contracts |
Sales and Use Tax |
| AB 1530 |
Skinner-D Franchise Tax Board: tax administration: restitution orders |
Miscellaneous |
| AB 1565* |
Buchanan-D Research and development tax credit areas |
Other Income and Corporation Tax |
| AB 1604* |
Nava-D Oil revenue tax |
Miscellaneous |
| AB 1609* |
Blumenfield-D 2010-11 Budget Conference bill |
Other State Budget Legislation |
| AB 1610* |
Assembly Budget Committee Budget Trailer bill: education |
2010-11 State Budget and Trailer Bills |
| AB 1612* |
Assembly Budget Committee 2010 Budget Trailer bill: human services |
2010-11 State Budget and Trailer Bills |
| AB 1619* |
Assembly Budget Committee 2010 Budget Trailer bill: elections |
2010-11 State Budget and Trailer Bills |
| AB 1620* |
Assembly Budget Committee 2010 Budget Trailer bill: public works |
2010-11 State Budget and Trailer Bills |
| AB 1621* |
Assembly Budget Committee 2010 Budget Trailer bill: financial information system |
2010-11 State Budget and Trailer Bills |
| AB 1624* |
Assembly Budget Committee 2010 Budget Trailer bill: cash flow solution |
2010-11 State Budget and Trailer Bills |
| AB 1628* |
Assembly Budget Committee 2010 Budget Trailer bill: public safety |
2010-11 State Budget and Trailer Bills |
| AB 1629* |
Assembly Budget Committee 2010 Budget Trailer bill: developmental services |
2010-11 State Budget and Trailer Bills |
| AB 1632* |
Assembly Budget Committee 2010 Budget Trailer bill: small business |
2010-11 State Budget and Trailer Bills |
| AB 1633* |
Garrick-R Governor's 2010-11 Budget May Revision |
Other State Budget Legislation |
| AB 1636* |
Blumenfield-D 2010 Budget Conference bill |
Other State Budget Legislation |
| AB 1645 |
Nestande-R Governor's Budget |
Other State Budget Legislation |
| AB 1662* |
Portantino-D Income tax: disaster relief |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 1687* |
Jeffries-R Sales and use tax: qualified destination management company |
Sales and Use Tax |
| AB 1690* |
Chesbro-D Income tax disaster relief: Humboldt County |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 1694 |
Beall-D Alcohol-Related Services Program: fees |
Miscellaneous |
| AB 1700* |
Gaines-R Personal income taxes |
Other Income and Corporation Tax Sales and Use Tax Miscellaneous |
| AB 1705* |
V. Manuel Perez-D Income tax exclusion: energy property grants |
Other Income and Corporation Tax |
| AB 1718 |
Blumenfield-D Property taxation: deferment: Senior Citizens |
Property Tax |
| AB 1719* |
Harkey-R Sales and use tax exemption: manufacturing |
Sales and Use Tax |
| AB 1735* |
Harkey-R Income tax credits: education and training expenses |
Other Income and Corporation Tax |
| AB 1777 |
Portantino-D Sales and use tax revenue transfer |
Sales and Use Tax |
| AB 1779* |
Niello-R Income tax exclusion: indebtness discharge |
Other Income and Corporation Tax |
| AB 1782 |
Harkey-R Property taxes: disaster relief |
Property Tax |
| AB 1806* |
Hagman-R Income tax: sales of principal residence |
Other Income and Corporation Tax |
| AB 1812* |
Silva-R Sales and use taxes: exemption: manufacturing equipment |
Sales and Use Tax |
| AB 1836* |
Furutani-D Income tax brackets |
Other Income and Corporation Tax |
| AB 1839 |
Torrico-D Vehicle license fee: school safety |
Miscellaneous |
| AB 1849 |
Norby-R Ad valorem property taxes |
Property Tax |
| AB 1915* |
Davis-D Income tax credits: music production companies |
Other Income and Corporation Tax |
| AB 1935* |
De Leon-D Corporation tax: multi-state companies |
Other Income and Corporation Tax |
| AB 1936* |
De Leon-D Income tax deductions: net operating loss carryovers |
Other Income and Corporation Tax |
| AB 1945 |
Fletcher-R Property tax: military housing |
Property Tax |
| AB 1948 |
Knight-R Property taxation: disabled veterans' exemption |
Property Tax |
| AB 1959 |
Logue-R Income tax: withholding |
Other Income and Corporation Tax |
| AB 1973* |
Swanson-D Income taxes: credits: qualified employees |
Other Income and Corporation Tax |
| AB 1974 |
Cook-R Vehicle license fee |
Miscellaneous |
| AB 1983 |
Torrico-D Income tax checkoff: Safely Surrendered Baby Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1990* |
Anderson-R Income tax credits: unemployed workers: child care costs |
Other Income and Corporation Tax |
| AB 2014* |
Torrico-D Income tax credits: energy efficient homes |
Other Income and Corporation Tax |
| AB 2017 |
Hall-D Income tax checkoff: California Youth Leadership Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2038 |
Eng-D Income taxes: professional or occupational licenses |
Other Income and Corporation Tax |
| AB 2041* |
Villines-R Income tax deduction: health savings accounts |
Other Income and Corporation Tax |
| AB 2044* |
Caballero-D Income tax: credits: enterprise zones |
Other Income and Corporation Tax |
| AB 2060 |
Charles Calderon-D Sales and use tax exemption: fixed-price contracts |
Sales and Use Tax |
| AB 2065* |
Charles Calderon-D Tax increment financing: City of Downey |
Property Tax |
| AB 2078 |
Charles Calderon-D Use tax: notification to purchasers |
Sales and Use Tax |
| AB 2100* |
Coto-D Sweetened beverages: Pediatric Obesity Fund |
Miscellaneous |
| AB 2113 |
Evans-D Local income tax |
Other Income and Corporation Tax Miscellaneous |
| AB 2126* |
Garrick-R Minimum annual tax |
Other Income and Corporation Tax |
| AB 2131 |
Bass-D 2009 Budget: child welfare services |
Other State Budget Legislation |
| AB 2136* |
V. Manuel Perez-D Income tax disaster relief: County of Imperial earthquake |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 2148* |
Tran-R Income tax deductions: physicians |
Other Income and Corporation Tax |
| AB 2171 |
Charles Calderon-D Tax benefits |
Miscellaneous |
| AB 2177 |
Beall-D Franchise Tax Board: communication with taxpayers |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2195 |
Silva-R Board of Equalization: penalty |
Miscellaneous |
| AB 2205 |
Charles Calderon-D State finance: line-item veto |
Other State Budget Legislation |
| AB 2225* |
Gaines-R Income tax: withholding |
Other Income and Corporation Tax |
| AB 2230 |
Charles Calderon-D Franchise Tax Board: corporation tax rating disclosures |
Other Income and Corporation Tax |
| AB 2278* |
Anderson-R Income tax credits: research and development |
Other Income and Corporation Tax |
| AB 2280* |
Miller-R Sales and use taxes: exemption: manufacturing equipment |
Sales and Use Tax |
| AB 2314 |
Block-D Property tax exemption: disabled veterans |
Property Tax |
| AB 2375 |
Knight-R Sales and use taxes: Board of Equalization: administration |
Sales and Use Tax |
| AB 2433 |
Ruskin-D Tax programs: unemployment insurance information |
Miscellaneous |
| AB 2458 |
Saldana-D Taxation: penalties: limited liability companies |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2492* |
Ammiano-D Property taxation: change in ownership |
Property Tax |
| AB 2498 |
Skinner-D Income taxation: avoidance |
Other Income and Corporation Tax |
| AB 2525* |
Blumenfield-D Sales and use tax exemption: manufacturing equipment |
Sales and Use Tax |
| AB 2528* |
Knight-R Tax exclusions: "cash for clunkers-cars" |
Other Income and Corporation Tax |
| AB 2545 |
De La Torre-D Prepaid communications services: taxes: fees: surcharges |
Miscellaneous |
| AB 2556 |
Fuller-R Sales and use taxes: interest waivers |
Sales and Use Tax |
| AB 2564 |
Swanson-D State Budget: tax expenditures |
Other State Budget Legislation |
| AB 2589* |
Tran-R Income taxes: renewable energy credits |
Other Income and Corporation Tax |
| AB 2591 |
Feuer-D Budget process: performance based budgeting |
Other State Budget Legislation |
| AB 2617* |
Tran-R Income tax credit: new jobs |
Other Income and Corporation Tax |
| AB 2630* |
Emmerson-R Income tax: credits: full-time employees: hires |
Other Income and Corporation Tax |
| AB 2640* |
Arambula-IN Income tax exclusions employer subsidized parking |
Other Income and Corporation Tax Sales and Use Tax |
| AB 2641 |
Arambula-IN Tax expenditures |
Miscellaneous |
| AB 2649 |
Torrico-D Franchise Tax Board: licensees: professional or occupational |
Other Income and Corporation Tax |
| AB 2665* |
Audra Strickland-R Income/corp. tax credits: emergency standby generators |
Other Income and Corporation Tax |
| AB 2666 |
Skinner-D Corporation taxes: Franchise Tax Board: tax expenditures |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2671* |
Cook-R Corporation taxes: minimum franchise tax exemption |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2676 |
Ma-D Board of Equalization: administration |
Sales and Use Tax |
| AB 2677 |
Fuentes-D Local taxes: graffiti prevention |
Miscellaneous |
| AB 2687 |
Bradford-D Income tax: credit |
Other Income and Corporation Tax |
| AB 2725 |
Nestande-R Corporation taxes: penalty |
Other Income and Corporation Tax |
| AB 2735* |
De Leon-D Property taxation: change in ownership: exclusion |
Property Tax |
| AB 2788* |
Portantino-D Sales and use taxes: exemptions: vehicles and trailers |
Sales and Use Tax |
| ACA 4 |
Assembly Budget Committee 2010 Budget Trailer bill: budget reform |
2010-11 State Budget and Trailer Bills |
| ACA 6 |
Charles Calderon-D Tax expenditures: operative period |
Miscellaneous |
| ACA 9 |
Huffman-D Special taxes: voter approval |
Miscellaneous |
| ACA 10 |
Torlakson-D Special tax: education |
Miscellaneous |
| ACA 15 |
Arambula-IN Special tax: transportation |
Miscellaneous |
| ACA 19 |
Blakeslee-R State budget: essential state functions |
Other State Budget Legislation |
| ACA 22 |
Torlakson-D Cigarette and tobacco taxes |
Miscellaneous |
| ACA 25 |
DeVore-R California Tax Commission |
Other Income and Corporation Tax Miscellaneous |
| ACA 28 |
Nestande-R State budget: certification |
Other State Budget Legislation |
| ACA 32 |
Portantino-D State finance reform |
Miscellaneous |
| ACA 34 |
Anderson-R Expenditure limit |
Miscellaneous |
| ACA 37 |
Niello-R State budget |
Other State Budget Legislation |
| AJR 12 |
Block-D Offshore tax haven jurisdictions |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AJR 18 |
Lieu-D Same-sex couples: social security |
Other Income and Corporation Tax |
| AJR 29 |
Feuer-D Federal income tax: same-sex couples |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 40X3 |
Evans-D Fuel user and vehicle fees |
Miscellaneous |
| AB 6X6 |
Ammiano-D Gasoline excise tax |
Miscellaneous |
| AB 10X6 |
Blumenfield-D 2010 Budget Trailer bill: service and volunteering |
2010-11 State Budget and Trailer Bills |
| AB 11X6* |
Hill-D Income tax relief: San Bruno explosion |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 1X8 |
Assembly Budget Committee Public health: HIV/AIDS |
2009-10 State Budget - Special Session Legislation |
| AB 2X8 |
Assembly Budget Committee Budget Act of 2010: reduction stipulations |
2009-10 State Budget - Special Session Legislation |
| AB 3X8 |
Assembly Budget Committee Criminal justice |
2009-10 State Budget - Special Session Legislation |
| AB 5X8* |
Assembly Budget Committee State cash resources |
2009-10 State Budget - Special Session Legislation |
| AB 6X8* |
Assembly Budget Committee "Tax Swap" legislation |
2009-10 State Budget - Special Session Legislation Sales and Use Tax |
| AB 7X8* |
Assembly Budget Committee Public resources |
2009-10 State Budget - Special Session Legislation |
| AB 9X8 |
Assembly Budget Committee Transportation: gas tax swap legislation |
2009-10 State Budget - Special Session Legislation |
| AB 10X8 |
Assembly Budget Committee General government: tribal gaming |
2009-10 State Budget - Special Session Legislation |
| AB 11X8 |
Assembly Budget Committee Transportation: Proposition 116 funds |
2009-10 State Budget - Special Session Legislation |
| AB 12X8 |
Assembly Budget Committee Port and maritime security: grant program |
2009-10 State Budget - Special Session Legislation |
| AB 14X8* |
Assembly Budget Committee Cash deferrals: AB 5 X8 clean up legislation |
2009-10 State Budget - Special Session Legislation |
