2007-08 State Budget Shortfall Legislation
2008 State Budget Legislation
2008 State Budget Trailer Bills
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
Other State Budget Legislation
2007-08 State Budget Shortfall Legislation
The Governor on January 10, 2008, called the Third Extraordinary Session which addressed $3.3 billion gap in the 2007-08 Budget. The following are the bills which were enacted concerning the issue in February 2008:
SB 1XXX* (Senate Budget And Fiscal Review Committee) Budget Act of 2007: support of counties
AB 6XXX (Assembly Budget Committee) and AB 7XXX (Assembly Budget Committee) revises provisions to exempt counties with populations of less than 40,000 from various human service and transportation cash deferrals. Specifically, exempts counties with populations of less than 40,000 from the In-Home Supportive Services Program and the Supplemental Security Income/State Supplemental Program payment delays included in AB 6XXX (Assembly Budget Committee), Chapter 4, Statutes of 2007-08, Third Extraordinary Session, and exempts counties with populations of less than 40,000 from the deferral of gasoline excise tax revenue payments of March through July 2008 included in AB 7XXX (Assembly Budget Committee), Chapter 5, Statutes of 2007-08, Third Extraordinary Session.
Chapter 7, Statutes of 2007-08, Third Extraordinary Session
AB 3XXX* (Assembly Budget Committee) 2007 Budget Act: state government reductions
Amends the 2007 Budget to implement or preserve General Fund budget savings of $771.6 million in various sate agencies. Specifically reduces General Fund expenditure by a total of $363 million and shifts $409 million in Public Transportation Account expenditures from prior-year debt service to current year Home-to-Schools program to avoid a loss in the General Fund reserve of $409 million.
Chapter 1, Statutes of 2007-08, Third Extraordinary Session
AB 4XXX* (Assembly Budget Committee) 2007 Budget: education finance: apportionment: deferral
Makes a variety of education-related budget adjustments to the K-12 schools and community colleges portions of the 2007-08 Budget Act, as necessary to achieve mid-year General Fund, Proposition 98 savings. Specifically, it (1) captures $506.8 million in savings for K-12 schools and community college programs, (2) moves $1.1 billion in advance revenue limit apportionment payments for K-12 school districts from July to September in 2008-09 to meet the state's cash needs, (3) appropriates an additional $100 million in Proposition 98 Reversion Funds for the Energy Repair Program in 2007-08 pursuant to current law, and (4) clarifies the definition of "continuous appropriation" for purposes of Proposition 49 (the After School Education and Safety Program) to mean that funds are appropriated on a fiscal year basis and are available for encumbrance for one year.
Chapter 2, Statutes of 2007-08, Third Extraordinary Session
A similar bill was SB 2XXX (Senate Budget and Fiscal Review Committee) which died on the Senate Floor.
AB 5XXX* (Assembly Budget Committee) 2007 Budget: Health Services
Makes statutory changes in specified programs in the developmental service area and in health care services to implement budget year reductions and to address the state's 2007-08 cash-flow concerns. Specifically, it (1) makes statutory changes to permanently extend existing cost containment measure enacted in previous years for the purchase of services, and for regional center operations, (2) makes statutory changes to expand the existing Family Cost Participation Program to include families with children less than three years of age, and to assess a higher share of cost on parents with income above 400% of poverty using a sliding fee scale based on income levels, (3) makes statutory changes to reduce Medi-Cal provider rates by 10% starting 7/1/08, (4) makes statutory changes to reduce rates paid under the California Children Services Program, the Genetically Handicapped Persons Program and Child Health and Disability Prevention Program by 10% starting 7/1/08, and (5) delays payments for institutional providers by a month.
Chapter 3, Statutes of 2007-08, Third Extraordinary Session
A similar bill was SB 3 XXX (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 6XXX* (Assembly Budget Committee) 2007 Budget: Human Services reductions
Enacts the necessary statutory changes to human services program to implement the 2007-08 budget reduction. Delays implementation of the July 2008 California Work Opportunity and Responsibility to Kids (CalWORKS) cost-of-living adjustment and delays advance payments for programs in the Department of Social Services (programs affected included CalWORKS; Children's Services/Community Care Licensing; County Administration Project; Title IV-E Waiver; Special Programs; and other assistance-type programs). Exempted from the delays were the In-Home Supportive Services Program and the Supplemental Security Income/State Supplemental Program.
Chapter 4, Statutes of 2007-08, Third Extraordinary Session
A similar bill was SB 4XXX (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 7XXX* (Assembly Budget Committee) 2007 Budget: Highway Users Tax: payment deferral
Defers the payment of gasoline excise tax revenues to cities and counties in the months of March through July 2008, until full payment for all deferred amounts made with the regular September payment.
Chapter 5, Statutes of 2007-08, Third Extraordinary Session
A similar bill was SB 5XXX (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 8XXX* (Assembly Budget Committee) 2007 Budget: state operations
Implements cash deferrals totaling $659 million and budget reductions totaling $76 million to the 2007-08 State Budget by (1) discontinuing payment of estimated mandated claims, (2) deferring the State Teachers' Retirement System payment, and (3) delaying new judgeships for a year.
Chapter 6, Statutes of 2007-08, Third Extraordinary Session
A similar bill was SB 6XXX (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
2008 State Budget Legislation
AB 1781* (Laird-D) 2008 Budget Act
Enacts the 2008-09 State Budget. The total State Budget amounted to $144.5 billion including bonds and special funds. Of this amount, $103.4 billion is General Fund monies. The Governor item-vetoed $510 million from the Budget.
Chapter 268, Statutes of 2008 -- Item Veto
2008 State Budget Trailer Bills
SB 28X (Senate Budget And Fiscal Review Committee) Revenue and Taxation: cleanup provisions
Makes changes to AB 88, AB 1452, and AB 36XXX relative to revenue and tax administration. Provides for new penalties for understatement of corporate tax. Provides for accelerating estimated quarterly payment for corporate and personal income taxpayers. Repeals the "safe harbor" exemption for taxpayers earning more than $1 million (provisions from AB 36XXX). Eliminates the tax amnesty penalty and program from AB 1452. Makes changes in the accrual of corporation and franchise payments. Provides that the limited liability company fee payments are to start on 6/15/09 rather than by June 15 of the current tax year as in AB 1452.
Chapter 1, Statutes of 2008, First Extraordinary Session
SCA 12 (Senate Budget And Fiscal Review Committee) Lottery
Enacts the constitutional changes necessary to enact the 2008 Budget Act relating to the California State Lottery. Permits securitization of future lottery revenues, and recasts the purpose of the lottery by providing that the lottery is to provide funds for the support of public education and other public purposes. (NOTE: This bill is one of three bills relating to the lottery, the other two are AB 1654 and AB 1741.)
Resolution Chapter 143, Statutes of 2008
A similar constitutional resolution amendment was ACA 9 (Laird) which died on Assembly Floor.
SCA 13 (Senate Budget And Fiscal Review Committee) State finance
Provides for a constitutional amendment to increase the size of the Budget Stabilization Fund (BSF) from 5% of General Fund revenue to 12.5%, limits the ability to suspend a General Fund transfer to the BSF, requires that any unanticipated revenue growth from the time of the January Governor's Budget to the May Revision of the Governor's Budget be directed to first meeting the Proposition 98 (Education) constitutional obligations and that the remainder be transferred to the BSF, and allows the use of the BSF to address a General Fund cash-flow deficit.
Resolution Chapter 144, Statutes of 2008
SCA 30 (Ashburn-R) State finance
Provides for a follow-up to SCA 13 by further limiting the ability to suspend a General Fund transfer to the Budget Stabilization Fund, restricts withdrawals from the BSF to only bad revenue years, and allows the use of the BSF for emergencies (i.e., Governor's declaration of emergency, disaster, and extreme peril to the safety of persons and property due to an imminent attack by an enemy of the United States, fire, flood, drought, storm, civil disorder, earthquake, or volcanic eruption.
Resolution Chapter 167, Statutes of 2008
AB 10* (Assembly Budget Committee) Employment: overtime compensation
Extends the exemption from the overtime pay requirement to computer professionals, as specified under existing law, if the employee is paid on a salary basis and earns not less than $75,000 per year for full-time employment and is paid at least once per month in an amount not less than $6,250 per month.
Chapter 753, Statutes of 2008
AB 88* (Assembly Budget Committee) Supplement to AB 1781
Amends the Budget Act of 2008 (AB 1781) to make various General Fund and special fund restorations and reductions in accordance with budget decisions made after the close of the Budget Conference Committee in the following areas: Office of Planning and Research, Office of Emergency Services, Department of Justice, Air Resources Board, Department of Parks and Recreation, Department of Health Care Services, Department of Social Services, Department of Developmental Services, Department of Corrections and Rehabilitation, K-14 Education, University of California, Student Aid Commission, Department of Finance, Public Utilities Commission, Tax Relief Program, local subvention transportation projects, and Control Sections of the Budget.
Chapter 269, Statutes of 2008 -- Item Veto
A similar bill was SB 1076 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 268* (Assembly Budget Committee) Transportation finance
Implements the statutory changes in the area of transportation to enact the 2008 Budget as follows: (1) allocates gasoline sales tax "spillover" revenue for 2008-09, (2) implements the Public Transportation Modernization, Improvement, and Service Enhancement Account for 2008-09, (3) increases vehicle registration fees by $11 to fund the increased cost and number of California Highway Patrol officers, (4) extends the sunset date until 2011 for short-term cash-flow loans among transportation funds, (5) allows a shift in the federal funds available for allocation to regional transportation agencies to the Department of Transportation (Caltrans) to cover the state's increased costs of oversight for these local subventions, (6) allows Caltrans to participate in the federal Clean Renewable Energy Bonds Program which will provide a $20 million interest-free loan to Caltrans to fund the installation of solar energy systems on the rooftops at 70 departmental facilities, and (7) makes technical changes to the statutes that provide budget allocations to transit operations.
Chapter 758, Statutes of 2008
A similar bill was SB 1073 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 519* (Assembly Budget Committee) Education Budget Trailer Bill
Implements the education-related portion of the 2008-09 State Budget as follows: (1) Calculates a deficit factor for school districts and county offices of education to reflect the reduction of statutory cost-of-living adjustments for 2008-09; (2) requires the Department of Education to submit reports on federal funds availability; (3) suspends the existing statute that specifies the division of Proposition 98 funding among K-12 local education agencies; (4) provides statutory authority to allocate $112.7 million in federal funds by establishing a one-year nonrenewable grant for approximately 150 K-12 local education agencies facing corrective actions under the federal No Child Left Behind Act; (5) continued authorization of the disability adjustment calculation through 2008-09; (6) repeals the Norm-Referenced Test; (7) extends the date by which the Department of Finance is authorized to sell, or effectuate an alternative arrangement to the sale of EdFUND from 1/1/09 to 1/1/11; (8) makes the Student Aid Commission to act as the "lender of last resort" under agreement with the United States Secretary for Education, should students, via colleges and universities, be unable to secure student loans through the traditional federally-subsidized student loan program; (9) clarifies the uses of community college financial aid funding; and (10) appropriates $12.5 million from the Public Interest Research, Development, and Demonstration Fund to expand the number of high school partnership academies by 61.
Chapter 757, Statutes of 2008
A similar bill was SB 1074 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1183* (Assembly Budget Committee) Health omnibus bill
Contains the statutory changes to health care, public health, developmental services, and mental health which are necessary to implement the 2008-09 Budget.
Chapter 758, Statutes of 2008
A similar bill was SB 1077 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1279* (Assembly Budget Committee) 2008 Budget Trailer Bill: human services
Makes changes necessary to implement human services portions of the 2008-09 Budget Act relative to California Work Opportunity and Responsibility to Kids, child care, child support services, child welfare services, independent adoptions program, In-Home Supportive Services, Supplemental Security Income/State Supplemental Program, and alcohol and drug programs.
Chapter 759, Statutes of 2008
A similar bill was SB 1078 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1338* (Assembly Budget Committee) Resources
Makes statutory changes necessary to implement the resources portion of the 2008 Budget Act including air pollution programs, greenhouse gas reporting, orphan well elimination, Coastal Commission financing, CALFED Watershed Coordination programs, the State Fire Marshal, anadromous fish, Quagga mussel eradication and containment, Natural Heritage Tax Credit, All-American Canal lining project, Proposition 1B loan assistance program, hydrogen highway project, volatile organic compound regulations, state water pollution cleanup and abatement, biomonitoring program, and toxic substances funding.
Chapter 760, Statutes of 2008
A similar bill was SB 1079 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1389* (Assembly Budget Committee) 2008 General Gov't Budget Trailer Bill
Provides the necessary statutory changes in general government to enact the 2008 Budget Act including cash management programs, Central Service Agency Cost Recovery programs, suspending the Cesar Chavez Day of Service Learning Program for two years of $2.5 million of the annual $5 million given to the program, Department of Insurance's conservation and liquidation office reporting requirement, energy efficiency in state facilities green building guidelines review, Department of Industrial Relations Return-to-Work program, Occupational Safety and Health funding, the veterans homes estimate package, allowing the state Public Works Board to issue $277 million in bonds, notes, or certificates for Phase One of the Financial Information System for California Project, the California Science Center specialty contracting process, revises the payment and calculations used by the State Teachers' Retirement System for the Supplemental Benefit Maintenance Account, Rural Health Care Equity Program, Human Resources Modernization Project, improvement of redevelopment agencies pass-throughs to education program, reduces the Williamson Act Open-Space subvention by 10%, reconsiders the Commission on State Mandates decision of the Sexually Violent Predator mandate, and authorizes the Director of the Department of Finance, in consultation with agency secretaries and other cabinet members, to make mid-year reductions in General Fund (GF) items of appropriation for state operations if the Director determines either of the following: (1) GF total available resources for the fiscal year will decline substantially below the estimate of total GF resources available assumed in the Budget Act, or GF expenditures will increase substantially above the estimate of GF total resources available.
Chapter 751, Statutes of 2008
A similar bill was SB 1080 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1452* (Assembly Budget Committee) Taxation
Provides the necessary statutory changes in the area of state revenue and tax administration in order to enact the 2008 Budget, including suspending the net operating costs deductions, acceleration of limited liability companies payments, limiting business's tax audit in 2008-09 and 2009-10, reinstating the 12 month use tax presumption for yachts and aircrafts purchased out-of-state and bringing it into California and modify the Franchise Tax Board amnesty program.
Chapter 763, Statutes of 2008
A similar bill was SB 1081 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1526* (Assembly Budget Committee) Before and after school programs
Places an initiative on the statewide ballot to allow budgetary flexibility related to the expenditure of Proposition 98 funding, as it pertains to After School programs.
Vetoed
A similar bill was SB 1082 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1654* (Huffman-D) 2008-09 Budget Trailer Bill: lottery
Makes the necessary statutory changes in the California State Lottery in order to enact the 2008-09 Budget authorizing the lottery to modernize its operation to improve financial performance, establishes the Lottery Assets Fund and the Debt Retirement Fund, reallocates revenues of the lottery, requiring at least 50% of total annual revenues to be returned to the public as prizes instead of capping payouts at 50%, starting in 2009-10, each fiscal year thereafter, discontinues lottery funding for K-12 and higher education system and makes General Fund appropriation, and enabling future modernization measures aimed at furthering the purpose of the Act to be approved by a two-thirds vote of both houses of the legislature. (NOTE: One of three bills relating to the use of lottery. The other two bills are SCA 12 (Perata -D) and AB 1741 (Assembly Budget Committee).
Chapter 764, Statutes of 2008
A similar bill was SB 1084 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1741* (Assembly Environmental Safety And Toxic Materials Committee) 2008-09 State Lottery Budget Trailer Bill
Makes the necessary statutory changes in the lottery along with SCA 12 (Perata-D) and AB 1654 (Assembly Budget Committee), in order to enact the State Budget, including authorizing the securitization of lottery revenues and enables the state to obtain outside advice in sizing and marketing lottery revenues securities.
Chapter 765, Statutes of 2008
A similar bill was SB 1085 (Senate Budget and Fiscal Review Committee) which died on the Assembly Floor.
AB 1805* (Assembly Budget Committee) 2008 Budget Trailer Bill: special education
Authorizes payments for care and supervision of a child classified as a seriously emotionally disturbed and placed out-of-home in an out-of-state, for-profit residential facility pursuant to special education provisions.
Vetoed
A similar bill was SB 292 (Wiggins-D), which died on Assembly Floor.
AB 2026* (Villines-R) 2008-09 Budget Trailer Bill: State property
Makes the changes related to the handling of state property by the Department of General Services necessary to implement the 2008-09 State Budget. Contains provisions that are similar to the following measures from the 2007-2008 legislative session: SB 455 (Denham) Salinas Valley State Prison Wastewater Treatment Plant, SB 1673 (Dutton), Omnibus Bill, AB 54 (Negrete McLeod) Omnibus Bill (2006), AB 1517 (Jones), 58th Street Armory, AB 2265 (Jones), Old Sacramento Historic Park.
Chapter 761, Statutes of 2008
A similar bill was AB 21XXX (Villines-R) which died in the Assembly being unassigned to a committee.
AB 2784* (Lieber-D) Medi-Cal: hospitals: reimbursements
Modifies Section 57 of the Health Budget Trailer legislation (AB1183 [Assembly Budget Committee]) by amending Section 14166.245 of Welfare and Institutions Code to exempt certain hospitals from Medi-Cal payment reductions. Defines the term "full service" hospital as meaning a general acute care hospital which, at a minimum, provides the following: basic emergency medical services, medical/surgical services, intensive care services, and perinatal services. Exempts certain rural hospitals, most notably in the communities of Redding and Bakersfield, from reductions in the level of reimbursement they receive under the Medi-Cal Program.
Vetoed
AB 36XXX (Laird-D) Income and corporation taxes
Provides the necessary statutory changes in the area of state revenue and tax administration in order to enact the 2008 Budget Act which increases employer tax withholdings, accelerates estimated quarterly payments, and eliminates the "safe labor" for taxpayers with increases over $1 million.
Vetoed
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 585* (Lowenthal-D) Tax credits: farmworker housing
Revises an existing tax credit program to change the manner in which the state low-income housing tax credit may be allocated to partners in a limited liability company or a partnership, and thus, allows developers of low-income housing to sell state and federal low-income housing tax credits to separate investors.
Chapter 382, Statutes of 2008
SB 1064* (Hollingsworth-R) Taxation: disaster relief
Provides additions to disaster relief provisions in the Personal Income Tax Law and Corporation Tax Law for taxpayers in El Dorado, Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura Counties and taxpayers in those counties affected by the 2007 Southern California wildfires, taxpayers in Riverside County affected by the severe wind conditions in October 2007, and taxpayers in Butte, Humboldt, Inyo, Kern, Mariposa, Mendocino, Monterey, and Trinity Counties who suffered losses in the fires of 2008.
Chapter 386, Statutes of 2008
SB 1101 (Cedillo-D) Income tax checkoff: Emergency Fund Assistance Program
Extends the sunset date for the Emergency Food Assistance Program Fund from 1/1/09 to 1/1/14, and changes the designation's name on the personal income tax return to the Emergency Food for Families Fund.
Chapter 203, Statutes of 2008
SB 1247 (Lowenthal-D) Farmworker housing assistance
Consolidates the farmworker housing tax credit program into the state low-income housing tax credit program as a farmworker setaside.
Chapter 521, Statutes of 2008
SB 1502 (Steinberg-D) Tax checkoff: Lou Gehrig's Disease
Adds the amyotrophic lateral sclerosis (ALS)/Lou Gehrig's Disease Research Fund as a voluntary contribution fund checkoff on the personal income tax form, as specified.
Chapter 354, Statutes of 2008
SB 28X (Senate Budget And Fiscal Review Committee) 2008 Tax Revenue Budget Trailer Bill
Modifies state law relating to income tax to implement provisions of the 2008-09 Budget agreement as follows: (1) accelerates estimated quarterly tax payments, (2) eliminates "safe harbor" for taxpayers with taxable income over $1 million, (3) eliminates the tax amnesty program contained in AB1452 (Assembly Budget Committee), (4) imposes a penalty on taxpayers subject to the corporate tax with a specified understatement of tax, and (5) revises the requirement that the Department of Finance provides guidance with regard to the methodology employed in determining tax accruals and the timing of implementing any changes in tax accrual treatment.
Chapter 1X, Statutes of 2007-08 1st Extraordinary Session
SJR 27 (Kehoe-D) Federal tax credits: energy
Encourages the President and the Congress of the United States to provide a long-term extension of the investment and production tax credit for all renewable energy technologies.
Resolution Chapter 118, Statutes of 2008
A similar resolution was AJR 50 (Fuentes-D) which died in Assembly Utilities and Commerce Committee.
AB 21* (Jones-D) Income tax credit
Provides a non-refundable state EITC equal to 4% of the taxable income for low and moderate income taxpayers, up to a maximum of $200 per year.
(Died in Assembly Appropriations Committee)
AB 40* (Portantino-D) Tax credit: umbilical cord collection
Allows a tax credit for contributing to the Umbilical Cord Blood Collection Program Fund.
(Died in Assembly Revenue and Taxation Committee)
AB 583 (Hancock-D) Tax checkoff: Fair Elections Fund
Enacts the California Fair Elections Act of 2008 to authorize candidates for the office of Secretary of State to obtain public funds for campaign purposes, and provides for its submission to the voters for approval at the 6/8/10 statewide primary election. Sunsets on 1/1/19. Provides for a tax checkoff where taxpayers may designate to the Voters Fair Elections Fund which is created by the bill.
Chapter 735, Statutes of 2008
AB 1338* (Assembly Budget Committee) Natural Heritage Tax Credit
Enacts the 2008 Resources Budget Trailer Bill which, among other provisions, appropriates $5.87 million from the Natural Heritage Preservation Tax Credit Reimbursement Account to the General Fund, and requires the State Controller to transfer all future revenue it receives in the fund to the General Fund within 60 days of receipt of the funds.
Chapter 780, Statutes of 2008
AB 1389* (Assembly Budget Committee) 2008 General Gov't Budget Trailer Bill: taxation
Enacts the 2008 General Government Budget Trailer Bill relative to the Franchise Tax Board (FTB) as follows: (1) Clarifies that bail is included among the unpaid court-ordered fines and penalties that the courts may refer to the Franchise Tax Board for collection after 90 days of delinquency. (2) Requires personal income taxpayers with estimated tax or extension payments in excess of $20,000, or with total tax liability in excess of $80,000 in any year, to remit their tax payments electronically to FTB, starting 1/1/09. The penalty for noncompliance without a reasonable cause will be 1% of the payment amount. Once subject to this provision, taxpayers could choose to opt out in the year following any tax year in which their tax liability falls below the threshold. Electronic payment also includes a pay-by-phone option. The FTB estimates increased General Fund interest earnings of $2 million in 2008-09 and $4 million annually thereafter, due to quicker receipt of these funds. (3) Authorizes FTB to allow nonresident taxpayers with California-derived income of $1 million or more from a pass-through entity (such as a partnership or an S corporation) to elect to have the pass-through entity file a group return for nonresidents on their behalf. This change will result in the inclusion in group returns of some nonresident taxpayers who currently fail to file an individual return. FTB has established the current $1 million income ceiling because existing law does not provide for the collection of the additional 1% Proposition 63 tax on group returns. This provision corrects this oversight and enable FTB to eliminate the income ceiling.
Chapter 751, Statutes of 2008
AB 1452* (Assembly Budget Committee) 2008 Budget Trailer Bill: taxation
Enacts the Taxation budget trailer bill which does the following: (1) Suspends the net operating loss deduction for the 2008 and 2009 tax years, except for taxpayers with net business income of less than $500,000 in either year. Expands the net operating loss carry forward period from 10 years to 20 years for losses incurred after 1/1/08, and authorizes net operating loss carry backs for losses incurred in 2011 or later tax years. (2) Requires the Franchise Tax Board to conduct a tax amnesty program for a two-month period beginning 2/1/09, and ending on 3/27/09, inclusive, for eligible taxpayers that are delinquent in their payment of the Personal Income Tax or Corporation Tax. The tax amnesty applies to the 2003, 2004, 2005, and 2006 tax years. (3) Requires payment of the estimated payment of the limited liability corporation fee payment by June 15 of the current taxable year, instead of April 15 of the following year. (4) Temporarily limits the amount of business tax credits that can be used to reduce tax liability in tax years 2008 and 2009.
Chapter 763, Statutes of 2008
The limited liability corporation provisions of this bill were also contained in AB 1546 (Calderon-D) which died in the Senate Revenue and Taxation Committee, and AB 29XXX (Calderon-D) which died in the Assembly being unassigned to a committee.
AB 1812 (Arambula-D) Income tax checkoff: firefighters/peace officers
Extends the sunset dates for the California Firefighters' Memorial Fund and the California Peace Officer Memorial Foundation Fund from 1/1/11 to 1/1/16.
Chapter 160, Statutes of 2008
AB 1935 (Fuller-R) Income tax checkoff: ovarian cancer
Adds the California Ovarian Cancer Research Fund as a voluntary contribution on the personal income tax form upon removal of another checkoff fund from the form.
Chapter 324, Statutes of 2008
AB 2249 (Niello-R) Tax refunds
Authorizes depository institutions to provide the Franchise Tax Board with information, for the purpose of allowing the Board to collect improperly deposited tax refunds from people to whom the refunds should not have gone, and timely credit the accounts of people to whom the refunds should have gone.
Chapter 234, Statutes of 2008
AB 2291 (Mendoza-D) Income tax checkoff: Municipal Shelter Spay-Neuter Fund
Allows the addition of the Municipal Shelter Spay-Neuter Fund checkoff to the personal income tax form upon removal of another checkoff fund from the form.
Chapter 328, Statutes of 2008
AB 2518 (Torrico-D) Income tax checkoff: cancer research
Allows the addition of the California Cancer Research Fund checkoff to the personal income tax form upon the removal of another checkoff fund from the form.
Chapter 330, Statutes of 2008
AB 3016 (Cook-R) Income tax checkoff: Military Family Relief Fund
Provides that contributions made to the existing California Military Family Relief Fund are to be used to provide funeral and grants to reserve members of the United States Armed Forces, and that grants shall no longer be restricted to members of the California National Guard.
Chapter 645, Statutes of 2008
AB 3078 (Assembly Revenue And Taxation Committee) Income/corporation tax: omnibus bill
Enacts five changes to the personal income tax and corporation tax laws as follows: (1) group returns for non-residents, (2) real estate withholding, (3) the Franchise Tax Board Taxpayer Advocate, (4) statute of limitations to claim credit for taxes paid in other states, and (5) dividend elimination.
Chapter 305, Statutes of 2008
AB 36XXX (Laird-D) Income and corporation taxes
Increases employer tax withholding, accelerates estimated quarterly payments, and eliminates "safe harbor" for taxpayers with income over $1 million.
Vetoed
A similar bill was SB 17XXX (Senate Budget and Fiscal Review Committee) which died in the Senate being unassigned to a committee.
Other Income and Corporation Tax
SB 25* (Maldonado-R) Income tax: health savings account
Conforms California law to federal law with respect to health savings accounts.
(Died in Senate Revenue and Taxation Committee)
SB 57 (Hollingsworth-R) Personal income taxes
Reduces, commencing with taxable years beginning on or after 1/1/07, all marginal tax rates, as provided, and eliminates the tax on taxable income for taxable years beginning on or after 1/1/11. Repeals the alternative minimum tax for taxable years beginning on or after 1/1/11. Repeals the 1% surcharge associated with the Mental Health Services Act.
(Died in Senate Health Committee)
SB 73* (Florez-D) Income and corporation taxes: credit: biodiesel fuel
Allows a tax credit to be refunded in an amount equal to a specified amount for each gallon of biodiesel fuel produced or manufactured by a qualified taxpayer at any refinery located in this state to be reimbursed on an annual basis.
(Died in Senate Revenue and Taxation Committee)
SB 74* (Florez-D) Income tax: biodiesel
Exempts from specified taxes the gross receipts from the sale and the storage, use, or other consumption of tangible personal property purchased for use by a qualified person in the manufacturing, processing, or production of biodiesel fuel.
(Died in Senate Revenue and Taxation Committee)
SB 149* (Hollingsworth-R) Income tax relief: freeze
Authorizes a tax credit in connection with the qualified taxpayer's purchase and receipt of qualified freeze relief products, as defined, from 1/11/07 to 1/19/07.
(Died in Senate Revenue and Taxation Committee)
SB 151* (Denham-R) Income taxation: credit: qualified health expenses
Authorizes a tax credit for qualified health expenses by a qualified employer for 1/1/08 through 1/1/12.
(Died in Senate Revenue and Taxation Committee)
SB 199* (Harman-R) Income and corporation taxes: credit: health savings account
Beginning on or after 1/1/08, and before 1/1/14 provides a tax credit for amounts paid or incurred during the taxable year by a qualified taxpayer that provides qualified health insurance for its employees who perform a service in California.
(Died in Senate Revenue and Taxation Committee)
SB 308* (Margett-R) Taxation: deductions: qualified vehicle transaction
Allows a $3,000 deduction for each purchase or initial lease of a 2007 model year or newer hybrid motor vehicle eligible for the federal credit. Vehicles qualify the taxpayer for the deduction until 2011 or after 100,000 have been sold and registered in the state, whichever is earlier. The deduction sunsets on 12/1/11.
(Died in Senate Revenue and Taxation Committee)
SB 359* (Runner-R) Sales and use taxes: income and corporation taxes
Modifies the credit for increasing research expenses to 16% of the excess of the qualified research expenses. Makes modification to alternative incremental credit provided under those federal income tax laws. Allows a taxpayer that is a member of the apportioning trade or business to elect, by contracting with the Franchise Tax Board, as provided, to apportion its business income to this state by utilizing one of the revised apportionment formulas.
(Died in Senate Revenue and Taxation Committee)
SB 417* (Cogdill-R) Corporation tax: credit: sales and use taxes
Allows corporate taxpayers that purchase equipment with a cost exceeding $20 million to carry over the credit for sales and use tax paid to future tax years until exhausted.
(Died in Senate Revenue and Taxation Committee)
SB 420* (Negrete McLeod-D) Corporation taxes: deduction: workers' compensation group
Authorizes a workers' compensation self-insured group to elect to take a deduction for all of a contribution or assessment accrued or received during the taxable year for purposes of payment on subsequent years of its members' workers' compensation liabilities or contributions, as required under specified laws.
(Died in Senate Revenue and Taxation Committee)
SB 454* (Harman-R) Estates and trust: taxation: exemption
Provides that trusts shall not be subject to specified tax schedules if the trust derives no income from sources in this state and the beneficiaries of the trust are not residents of this state.
(Died in Senate Revenue and Taxation Committee)
SB 643 (Florez-D) Personal income taxes: deductions: tuition programs: grants
Authorizes, beginning on or after 1/1/07, a tax deduction for the amounts contributed by a qualified taxpayer to a qualified tuition program, as defined. Requires the Scholarshare Investment Board to make a one-time matching contribution in the amount of $50 to any qualified tuition program, as defined by Section 529 of the Internal Revenue Code, established for any child born in this state on or after 1/1/08, before that child reaches one year of age. Appropriates from the General Fund to the Scholarshare Investment Board the amounts necessary to make the contributions. Declares the Legislature's intent to enact legislation to establish a one-time matching contribution program for contributions to qualified tuition programs for children under the age of seven.
(Died in Senate Revenue and Taxation Committee)
SB 740* (Calderon-D) Taxes: credits: qualified motion picture production
Authorizes a tax credit against those taxes for taxable years beginning on or after 1/1/08, in an amount equal to the direct tax revenues attributable to the production of a qualified motion picture in California, or where the qualified motion picture has relocated to California, or is an independent film, 125% of the direct tax revenues. Authorizes the sale of credits attributable to an independent film to an unrelated party. In lieu of the credits authorized under the Personal Income Tax and Corporation Tax Law for qualified motion pictures, allows a credit against liability for taxes paid or payable, as applicable, under the Sales and Use Tax Law for qualified motion pictures. Imposes specified duties on the California Film Commission and the Franchise Tax Board in administering the credits. Requires the Business, Transportation and Housing Agency to report to the Legislature regarding the economic impact of the tax incentives created by this bill.
(Died in Senate Revenue and Taxation Committee)
SB 749* (Oropeza-D) Taxation: limited liability companies: annual fees
Provides, for taxable years beginning on or after 1/1/01, that "total income from all sources reportable to this state" means gross income plus the cost of goods sold derived from, or attributable to, this state within the meaning of specified provisions of the Corporation Tax Law relating to apportionment and allocation, as provided. Makes legislative findings and declarations regarding the necessity for the equitable treatment of limited liability companies.
(Died in Senate Revenue and Taxation Committee)
SB 752 (Steinberg-D) California Kids Investment & Development Savings Account Act
Enacts the California Kids Investment and Development Savings (KIDS) Account Act that creates in the State Treasury, an investment account for every child born in California each year beginning on or after 1/1/08, and upon appropriation by the Legislature in its Budget Act of 2007, provides for a one-time deposit by the state to each account in the amount of $500 at the child's birth, as provided. Exempts from the personal income tax any earnings in the KIDS Account Act and any qualified special purpose distribution amounts made from that account, allows other persons to make additional contributions to a KIDS Account, and restricts the purposes for which the funds in the account may be used once the account holder reaches 18 years of age. Additionally, requires the State Treasurer, in the case of a distribution to an accountholder that is not a qualified special purpose distribution, to withhold the amount of the initial deposit from the distribution amount. Requires the State Treasurer to prescribe rules and regulations to implement the provisions of the act.
(Died in Senate Revenue and Taxation Committee)
SB 794* (Maldonado-R) Income tax: environmental building expenses
Allows an income tax credit equal to 5% of the cost of environmental building expenses paid or incurred to construct, repair, maintain, rehabilitate, or improve a commercial or residential structure.
(Died in Senate Revenue and Taxation Committee)
SB 810* (Corbett-D) Corporation tax: green vehicles
Provides for a manufacturers' investment tax credit to companies that produce green cars over conventional cars.
(Died in Senate Revenue and Taxation Committee)
SB 820* (Ashburn-R) Income tax credit: cafeteria plans
Provides an income tax credit taken against personal and corporate income taxes equal to 15% of the costs related to establishing cafeteria plans, authorized under the Internal Revenue Code, that provide health benefits to employees.
(Died in Senate Revenue and Taxation Committee)
SB 857 (Correa-D) Tax credits: air pollution
Allows the San Joaquin Unified Air Pollution Control District and the South Coast Air Quality Management District to prepare a study and report to the Legislature, as specified, on the dollar amount that is appropriated to authorize a tax credit for the purchase or replacement of qualified property, as defined, that is placed into service for the purpose of reducing air pollution.
(Died in Senate Environmental Quality Committee)
SB 918 (Oropeza-D) Income tax: tuition
Allows a taxpayer to direct any portion of their personal income tax refunds into a qualified tuition program account.
(Died in Assembly Appropriations Committee)
SB 928* (Harman-R) Income/corporation taxes
Increases the percentage of the California Research and Development Credit and provides for a new tax credit for donations to cancer research.
(Died in Senate Revenue and Taxation Committee)
SB 1014 (Kuehl-D) Taxation: single-payer health care coverage tax
Imposes a payroll tax on employers and employees for the purpose of funding a single-payer health care system.
(Died in Senate Revenue and Taxation Committee)
SB 1026* (Calderon-D) Personal income and corporation taxes: credit
Authorizes a credit against those taxes for each taxable year beginning on or after 1/1/07, and before 1/1/12, for a qualified health care provider, as defined, in an amount equal to the amount paid or incurred during the taxable year to provide health care to residents of the state whose health care was not covered by a health care service plan or health insurance.
(Died in Senate Health Committee)
SB 1194* (Battin-R) Clean Technology Commerce Zone
Creates the Clean Technology Commerce Zone within the Coachella Valley, which will receive special tax initiatives located in enterprise zones.
(Died in Senate Revenue and Taxation Committee)
SB 1242* (Runner-R) Tax credits: real estate
Allows a tax credit "in an amount of equal to 20% of any contribution made by a taxpayer engaged in real estate with 20% or more of that practice dedicated to residential mortgage lending to any nonprofit HUD-approved credit counseling agency that assists homeowners with mortgage problems. Provides that in modified conformity with federal law, for an exclusion from gross income for discharges and indebtedness on a principal residence that occurs on or after 1/1/07.
(Died in Senate Judiciary Committee)
SB 1289* (Negrete McLeod-D) Corporation taxes: deduction: group self-insurer
Allows a group self-insurer to elect to take a tax deduction for the lesser of member contributions paid to the group self-insurer, net of contributions refunded to members, or the amount as prescribed by specified regulations.
(Died in Senate Revenue and Taxation Committee)
SB 1463 (Maldonado-R) Tax exempt trust: state parks
Creates a tax-exempt trust for state parks which provides taxpayers with a 200% charitable deduction.
(Died in Senate Revenue and Taxation Committee)
SB 1484* (Alquist-D) Tax credits: clean energy technology
Repeals the tax deductions and credits allowed to oil producers and creates a new credit for clean energy technology.
(Died in Senate Revenue and Taxation Committee)
SB 1750* (Alquist-D) Corporation tax: intangible property
Specifies that receipts of unitary intercompany royalty payments for patents and other intellectual property, as described in the bill, are considered to be in this state if the receipts from the sale of tangible personal property or services giving rise to those royalty payments are in this state, and the sale was made outside of the unitary group.
(Died in Senate Revenue and Taxation Committee)
SB 8X* (Aanestad-R) Income taxes: medical care
Allows a physician a credit in an amount equal to 50% of the fair market value of uncompensated medical care provided to an eligible individual, as defined.
(In Senate Health Committee)
SB 10X* (Maldonado-R) Income tax deduction: health savings account
Allows a tax deduction in connection with health savings accounts in conformity with federal law. In general, the deduction is an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual to a health savings account of that individual, as provided. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts to a health savings account, and penalties in connection therewith.
(Failed passage in Senate Health Committee)
SB 11X* (Harman-R) Taxes: credit: health savings account
Authorizes a credit against specified taxes for each taxable year, beginning on or after 1/1/08 and before 1/1/14, in an amount equal to 15% of the amount paid or incurred by a qualified taxpayer, as defined, during the taxable year for qualified health insurance, as defined, for employees of the taxpayer. Requires the Legislative Analyst to report to the Legislature on or before 3/1/13 on the effectiveness of the credit, as specified.
(Died in Senate Health Committee)
SB 13X (Maldonado-R) Tax credit: health care technology
Authorizes, for taxable years beginning on or after 1/1/08 and before 1/1/13, a tax credit in an amount equal to 15% of the cost that is paid or incurred by a qualified taxpayer, as defined, during the taxable year for the purchase of health care information technology, as defined.
(Died in Senate Health Committee)
SB 20X* (Runner-R) Personal income taxes: credit: primary care
Allows a primary health care provider, as defined, a credit in an amount equal to 10% of the personal income tax, as specified.
(In Senate Rules Committee)
SB 21X* (Cogdill-R) Taxes: credits: rural areas: medical professionals
Authorizes a credit against personal income taxes for each taxable year beginning on or after 1/1/08 in an amount equal to 25% of the tax imposed on a medical care professional who provides medical services in a rural area.
(Failed passage in Senate Health Committee)
SB 23X* (Ashburn-R) Tax credit: cafeteria plan
Authorizes a credit against specified taxes for each taxable year beginning on or after 1/1/07 and before 1/1/12, in an amount equal to 15% of the amount of administrative costs paid or incurred by a qualified taxpayer during the taxable year in connection with establishing or administering a qualified cafeteria plan that provides for the payment of health insurance premiums of the taxpayer's employees, as defined. Requires the Franchise Tax Board to report to the chairs and vice chairs of specified committees regarding the utilization of that tax credit.
(Died in Senate Revenue and Taxation Committee)
AB 21* (Jones-D) Income taxes: earned income tax credit
Provides that for each taxable year beginning on or after 1/1/07, there shall be allowed as a credit against a taxpayer's net personal income tax a state earned income tax credit. The amount of this credit shall be computed by multiplying the "federal credit amount" by 15% and subtracting there from the amount of tax, if any, imposed by Section 17062 of the Revenue and Taxation Code (relating to the alternative minimum tax). Provides that the state earned income tax credit shall not be allowed to any person who is married and files a separate return for the taxable year, and provides that the amount of the credit allowed to a person who is a nonresident for any portion of the taxable year and who is eligible for the federal credit amount shall be computed by multiplying the "part-year resident credit amount" by 15% and subtracting there from the amount of tax, if any, imposed by the Revenue and Taxation Code Section 17062.
(Died in Assembly Appropriations Committee)
AB 33* (Jeffries-R) Income tax credit: school transportation costs
Provides that for each taxable year beginning on or after 1/1/07, there shall be allowed as a credit against a taxpayer's net tax an amount equal to 20% of the school transportation costs paid or incurred by the taxpayer during the taxable year. Limits the definition of "school transportation costs" to any charge or fee imposed by a public school or public school district in California for home-to-school transportation. Specifies that in cases where the school transportation credit exceeds a taxpayer's net tax, the excess may be carried over to reduce the taxpayer's net tax in the following year and to succeeding years, if necessary, until the credit has been exhausted.
(Died in Assembly Revenue and Taxation Committee)
AB 71* (Dymally-D) Tax credits: health insurance
Authorizes for unspecified taxable years beginning on or after January 1 a credit against taxes to a qualified small employer, as defined, in an amount equal to 25% of the amount paid by the employer during the taxable year for qualified employee health insurance expenses, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 84* (Nakanishi-R) Income tax: health savings accounts
Allows eligible individuals to claim a deduction related to their contributions to health savings accounts (HSAs) in computing adjusted gross income, excludes from the gross income of the employee any contributions to an HSA made by an employer on the employee's behalf, and includes HSAs as an approved option in a non-taxable cafeteria plan for employee benefits created by an employer. Allows a taxpayer to roll over the balance of an existing Archer Medical Savings Account to a HSA, for taxable years beginning on or after 1/108, and imposes a penalty for a disqualified distribution equal to 2-1/2% of the distribution amount, rather than 10% as provided by federal law.
(Died in Assembly Revenue and Taxation Committee)
AB 85* (Nakanishi-R) Income tax: health savings accounts
Allows, beginning on or after 1/1/08, a tax credit equal to 15% of the cost of health insurance. Allows the credit against the net tax based on the amount paid, or incurred by a qualified taxpayer for qualified health insurance for employees that perform services in California and pay income tax to California. Provides that the credit allowed is in lieu of any deduction otherwise available to the taxpayer with respect to the expenses for which the credit is claimed. Provides for an unlimited carryforward of the credit, and provides that a qualified taxpayer is only eligible for the credit for the first year during which the credit is claimed and for each of the following two years.
(Died in Assembly Revenue and Taxation Committee)
AB 121* (Maze-R) Tax credit: enterprise zones
Expands the definition of "qualified employee" to include qualified former foster care recipients for purposes of the hiring credit available to employers located in an enterprise zone. Defines a "qualified former foster care recipient" as an individual certified by the local designated agency as having attained 17 years of age, but not 25 years, of age on the hiring date and having, before attaining 18 years of age, been either a recipient of foster care maintenance payments under a state plan approved under 42 United States Code Section 301 or in foster care under the responsibility of a state.
(Died in Assembly Revenue and Taxation Committee)
AB 135* (Houston-R) Income and corporation taxes: net operating losses
Extends the carryover period for all net operating losses to each of the 20 taxable years following the taxable year of loss.
(Died in Assembly Revenue and Taxation Committee)
AB 142* (Plescia-R) Income tax: health insurance
Allows, for taxable years beginning on or after 1/1/08, a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction will be an amount equal to the aggregate amount paid in cash during the taxable year by or on behalf of an eligible individual, as defined, to a health savings account of that individual, as provided.
(Died in Assembly Revenue and Taxation Committee)
AB 154* (Nakanishi-R) Tax deduction: energy efficient buildings
Defines an energy efficient commercial building property as that which meets specific federal energy efficiency standards and is installed as part of (1) a certified interior lighting system, (2) a heating, cooling, ventilation or hot water system, or (3) a building envelope. Limits the deduction to the product of $1.80 times the square footage of the building for property resulting in at least a 50% reduction in energy use relative to an identified building standard, limits the deductions to the product of 60 cents times the total square footage of the building for qualifying property not resulting in at least a 50% reduction in power usage, and applies to property placed into service between 1/31/05 and 1/1/08 which receives certification between 1/1/08 and 12/1/10.
(Died in Assembly Appropriations Committee)
AB 155* (Nakanishi-R) Tax credit: energy efficient homes
Provides a credit to a qualified taxpayer for the taxable year in which a qualified energy efficient home is certified. Defines "qualified energy efficient home" as a dwelling unit located in California that is certified as required for the credit claimed. Awards a credit of $2,000, provided that the qualified energy efficient home is certified and all of the following conditions are met: (1) The dwelling unit has a level of annual heating and cooling energy consumption that is at least 50% below the annual level of heating and cooling energy consumption of a comparable home and has building envelope component improvements that account for at least one-fifth of that percent, (2) the dwelling unit is constructed in accordance with standards set forth in the International Energy Conservation Code in effect on 1/1/08, (3) the dwelling unit contains heating and cooling equipment efficiencies that correspond to the minimum allowed by the United States Department of Energy when construction is completed, (4) the dwelling unit conforms to federal regulations if the dwelling unit is a manufactured home, and (5) the qualified taxpayer submits to the Franchise Tax Board a certificate issued by the Secretary of the Department of Energy on or after 1/1/08, according to federal tax laws.
(Died in Assembly Revenue and Taxation Committee)
AB 245* (DeVore-R) Income tax: health savings account
Conforms to federal tax law with respect to health savings accounts (HSAs) for taxable years beginning on or after 1/1/07. Allows eligible individuals to claim a deduction related to their contributions to HSAs in computing adjusted gross income, excludes from the gross income of the employee any contributions to an HSA made by an employer on the employee's behalf, includes HSAs as part of approved elements of a nontaxable cafeteria plan for employee benefits created by an employer, allows a taxpayer to roll over the balance of an existing Archer Medical Savings Account (Archer MSA) to an HSA for taxable years beginning on or after 1/1/07, and imposes a penalty for a disqualified distribution equal to 2-1/2% of the distribution amount, rather than 10% as provided by federal law.
(Died in Assembly Revenue and Taxation Committee)
AB 274* (Coto-D) Taxation: credit: brownfield cleanup
Allows certain taxpayers to claim a credit against the net tax equal to the costs paid or incurred during the taxable year to clean up a polluted brownfield property located in California to a satisfactory level. Identifies a taxpayer entitled to the credit as a qualified "brownfield" property owner that operates a small business. Requires the cleanup to be evidenced by a written certification of completion, which is defined as an evaluation by the Department of Toxic Substances Control of the effectiveness of a removal or remedial action conducted by a responsible party to reduce or eliminate actual or potential public health and environmental threats posed by a hazardous substance release site if the action itself is not overseen by the Department of Toxic Substances Control, and permits unlimited carryover of any unused credit.
(Died in Assembly Revenue and Taxation Committee)
AB 287* (Nava-D) Tax credit: freeze relief
Provides certain agricultural employers affected by the January 2007 freeze with a credit equal to 40% of wages paid to employees through 1/1/09. The credit is available to qualified agricultural employers with operations in a county included in the state of emergency declared by the Governor as a result of the extreme low temperatures and freezing conditions that began on 1/12/07. The credit is equal to 40% of wages paid to qualified employees, not to exceed $2,400 per employee per year. The credit replaces deductions otherwise available for the affected wage payments.
(Died in Assembly Appropriations Committee)
AB 293* (Strickland-R) Tax exemption: renters and homeowners
Increases the annual property tax homeowners' exemption from $7,000 to $22,000, effective as of the lien date for fiscal year 2008-09. Provides for an annual adjustment to the homeowners' exemption commencing with the lien date for fiscal year 2009-10. Calculates the annual adjustment based upon the percentage change in the California Housing Price Index for the first three quarters of the prior calendar year. Increases the renters' credit for taxable year 2008 according to filing status of the individual.
(Died in Assembly Revenue and Taxation Committee)
AB 351* (Smyth-R) Renters income tax: seniors
Increases the annual homeowners' exemption to $27,000 for persons aged 62 or older.
(Died in Assembly Revenue and Taxation Committee)
AB 388* (Gaines-R) Renters' tax credit
Increases the annual homeowners' exemption to $25,000 and increases the renter's credit available to certain individuals to $430 per year.
(Died in Assembly Revenue and Taxation Committee)
AB 393* (Coto-D) Tax: deduction: mortgage insurance
Conforms California personal income tax law to recent federal changes that permit homeowners to take a one-time itemized deduction for mortgage insurance premiums paid or accrued in 2007.
(Died in Assembly Appropriations Committee)
AB 424* (Gaines-R) Income and corporation taxes: credit: defensible space
Requires the Department of Fish and Game to provide notice to a city and county if a proposed mitigation occurs within the sphere of influence of that particular local government. Requires a local agency to notify the department of the approval of a proposed zoning ordinance or other land use change that may affect wetlands habitat located in that agency's sphere of influence.
(Died in Senate Revenue and Taxation Committee)
AB 454* (Berryhill-R) Taxation: conservation easements
Provides conformity to federal law, including an increase in the specified percentage limitations (50% and 100% in the case of farmers) and extending the allowance carryover period to the 15 succeeding taxable years until used, as provided.
(Died in Assembly Appropriations Committee)
AB 495* (Tran-R) Renters: taxation: seniors
Increases the annual renter's income tax credit for persons aged 62 or older.
(Died in Assembly Revenue and Taxation Committee)
AB 505* (Plescia-R) Income and corporation taxes: credits: hybrid vehicles
Allows a tax credit up to $500 for costs incurred for a qualified vehicle, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 680* (Wolk-D) Income and corporation tax credits: rice straw
Extends the rice straw tax credit for five years and increases the limit on credits from $400,000 to $1 million.
(Died in Senate Revenue and Taxation Committee)
AB 689 (DeVore-R) Taxes: employment verification
Creates a system of fines and tax credits to encourage employers to verify social security numbers for newly hired employees.
(Died in Assembly Revenue and Taxation Committee)
AB 726* (DeVore-R) Income taxes: credit: mileage
Provides an income tax audit for travel costs incurred in providing charitable and voluntary in-person services.
(Died in Assembly Revenue and Taxation Committee)
AB 751* (Lieu-D) Income and corporation tax credit: research and development
Increases the existing tax credit for increasing research expenses to 20%.
(Died in Assembly Revenue and Taxation Committee)
AB 819* (Sharon Runner-R) Tax deductions: tuition programs
Allows a tax deduction for contributions made by a qualified taxpayer to another qualified tuition program.
(Died in Assembly Revenue and Taxation Committee)
AB 858* (Spitzer-R) Income tax exemption: crime victim trusts
Extends income of a qualified crime victim trust from income taxation.
(Died in Assembly Revenue and Taxation Committee)
AB 944* (Anderson-R) Income tax exemption: National Guard
Exempts the first $10,000 of qualified income of a member of the California National Guard who is on active drill status from personal income tax.
(Died in Assembly Revenue and Taxation Committee)
AB 955* (Plescia-R) Tax credit: small businesses
Creates a tax credit for investing in a qualified small business, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 968* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Changes in the case of a first-time homebuyer the amount of the property tax exemption allowed.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 972 (Walters-R) which died in Assembly Revenue and Taxation Committee.
AB 989* (Garrick-R) Tax credit: health savings account
Allows a credit equal to 100% of the contributions made to a health savings account.
(Died in Assembly Revenue and Taxation Committee)
AB 1001 (Parra-D) Income tax checkoff: cancer
Provides a checkoff on tax returns that allows taxpayers to designate specified amounts to be transferred to the California Ovarian Cancer Research Fund.
(Died in Assembly Revenue and Taxation Committee)
AB 1005 (Maze-R) Corporation taxes: involuntary conversions
Clarifies existing law with respect to the approval required for property transferred via involuntary conversion.
(Died in Assembly Revenue and Taxation Committee)
AB 1012* (Charles Calderon-D) Corporation tax law: water's edge
Conforms specified provisions relating to, among other things, the water's edge election to specified federal income tax laws relating to the taxation of certain shareholders of controlled foreign corporations.
(Died in Senate Appropriations Committee)
AB 1040* (Duvall-R) Income tax: deduction: medical care
Allows a personal income tax deduction, for purposes of computing a taxpayer's adjusted gross income, for the costs of medical care.
(Died in Assembly Revenue and Taxation Committee)
AB 1095* (Parra-D) Income tax check-off: military
Changes provisions of the allowable tax contribution for the California Military Family Relief Fund by reducing the annual contribution rate and deleting the requirement that this amount be adjusted based on an inflation factor each year.
(Dead in Assembly Revenue and Taxation Committee)
AB 1132* (Berryhill-R) Tax deduction: graywater irrigation system
Authorizes, from 1/1/07 to 1/1/21, a tax credit for the costs paid or incurred for the installation of a graywater irrigation system.
(Died in Assembly Revenue and Taxation Committee)
AB 1147* (Mullin-D) Corporation taxes: net operating losses
Allows certain corporations to sell unused net operating losses. Permits qualified sellers to sell unused net operating losses to qualified buyers and permits qualified buyers to use such purchased net operating losses.
(Died in Assembly Revenue and Taxation Committee)
AB 1179* (Garrick-R) Corporations: minimum annual tax
Reduces the amount of the annual minimum franchise tax from $800 to $100. Applies to all taxable years beginning on or after 1/1/07. Reduces the annual tax for limited partnerships, limited liability partnerships, and limited liability companies consistent with the reduction in corporate franchise tax. Reduces the annual tax for regulated investment companies, real estate investment trusts, real estate mortgage investment conduits, and financial asset securitization investment trusts consistent with the reduction in corporate franchise tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1277 (Benoit-R) Corporate tax: combined reporting: dividend elimination
Allows specified dividend income received by newly formed corporations that are part of a group of affiliated companies (known as a "unitary business") to be excluded from income for taxation purposes.
(Died in Senate Appropriations Committee)
AB 1285* (Parra-D) Taxation: credits: research and development
Provides complete conformity to the research credit and the alternative incremental credit allowed by federal income tax laws, but only for the amount paid or incurred by a taxpayer in connection with the qualified research, as specified, to develop technologies that reduces greenhouse gas emissions, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 1370* (Lieber-D) Income and corporation taxes: net operating losses
Allows certain personal income taxpayers and corporate taxpayers to have a longer period to deduct Net Operating Loss incurred from certain biopharmaceutical and other biotechnology business activities.
(Died in Senate Revenue and Taxation Committee)
AB 1398* (Arambula-D) Targeted economic development areas: tax credits
Beginning 1/1/08, authorizes one hiring credit under the respective laws for qualified taxpayers who hire qualified employees, as defined, within a geographically targeted economic development area, as defined.
(Died in Assembly Jobs, Economic Development, and the Economy Committee)
AB 1439* (Levine-D) Tax credits: employee fitness
Authorizes a credit against taxes for each taxable year beginning 1/1/09 in an amount equal to 10% of the amount paid, or incurred by a qualified taxpayer, as defined, during the taxable year for qualified fitness expenditures, as defined, for the taxpayer's employees performing services in this state.
(Died in Assembly Revenue and Taxation Committee)
AB 1443* (DeVore-R) Income and corporation taxes: rate reduction
Reduces the maximum tax rate imposed under the Personal Income Tax and Corporation Tax laws by .05%.
(Died in Assembly Revenue and Taxation Committee)
AB 1527* (Arambula-D) Tax credits: California Cleantech Advantage Act of 2008
Creates a tax credit for certain expenses related to cleantech research and a structure for the subsequent sale of unused tax credits by a qualified taxpayer.
(Died in Assembly Revenue and Taxation Committee)
AB 1546 (Charles Calderon-D) Income taxes: limited liability companies: fees
Requires limited liability company (LLC) fee taxpayers to estimate and pay LLC fees by June 15 of the current tax year. Allows the Franchise Tax Board to add a penalty equal to 50% of the underpayment to the tax due, the penalty is equal to 50% of the amount of the fee minus the amount paid by the due date. The Board may not assess the penalty if the LLC fee taxpayer remits the same or greater amount in LLC fees by the due date than the amount paid the previous taxable year.
(Died in Senate Revenue and Taxation Committee)
A similar bill was AB 34XXX (Calderon-D) which died in the Assembly being unassigned to a committee.
AB 1561* (Charles Calderon-D) Taxation: federal conformity
Conforms, generally, California's 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 1/1/08.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 34XXX (Calderon-D) which died in the Assembly being unassigned to a committee.
AB 1591* (Ma-D) Corporation Tax Law: allocation and apportionment
Authorizes, beginning on or after 1/1/08 and before 1/1/22, a taxpayer that is a member of an apportioning trade or business to elect, by contracting with the Franchise Tax Board, as provided, to apportion its business income to this state by utilizing one of the revised apportionment formulas, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1592* (Huff-R) Personal income taxes
Allows a tax credit in an amount equal to 50% of the "fair market value of uncompensated medical care" provided by a physician during the taxable year to an "eligible individual."
(Died in Senate Revenue and Taxation Committee)
AB 1651* (Arambula-D) Tax credits: qualified capital equipment
Provides that, for taxable years beginning on or after 1/1/08 and ending before 1/1/13, there shall be allowed as a credit against the net tax of a "qualified taxpayer" an amount, as specified, for "qualified costs" paid or incurred for "qualified capital equipment" placed in service in California, certified by the California Climate Action Registry or the Air Resources Board, to result in measurable reductions in greenhouse gases.
(Died in Assembly Revenue and Taxation Committee)
AB 1693 (Eng-D) Income tax returns: refunds: savings bonds
Requires the Franchise Tax Board to revise the California personal income tax return, and take other specified actions, in order to allow filers to purchase United States Savings Bonds with refunds.
(Died in Assembly Appropriations Committee)
AB 1700* (La Malfa-R) Personal income taxes: credit: volunteer firefighters
Allows a credit to qualified firefighters for qualified firefighter expenses, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1848 (Ma-D) Income tax returns: withholding
Requires, in modified conformity with the federal backup withholding rules, a collection of tax, at a rate of 7%, on specified reportable payments made to California residents and nonresidents, on or after 1/1/09.
(Died on Senate Inactive File)
AB 1853* (Anderson-R) Tax deductions: defensible space
Allows a tax deduction for qualified costs paid or incurred by a taxpayer to create a defensible space around a qualified property.
(Died in Assembly Revenue and Taxation Committee)
AB 1912* (Plescia-R) Income tax credit: wildfire risk relocation
Allows a tax credit for the costs paid or incurred by a taxpayer for the purchase and installation of any wildfire risk relocation improvement installed on the taxpayer's property.
(Died in Assembly Revenue and Taxation Committee)
AB 1918* (Niello-R) Mortgage forgiveness debt
Conforms partially to the federal Mortgage Forgiveness Debt Relief Act of 2007, by allowing taxpayers to exclude the value of certain indebtedness discharged by a lender from their gross income for purposes of the California personal income tax.
(Died in Assembly Appropriations Committee)
AB 1925 (Eng-D) Unpaid income tax liabilities
Allows the Franchise Tax Board to suspend occupational and professional licenses due to unpaid income tax liabilities.
(Died in Assembly Revenue and Taxation Committee)
AB 1938* (Plescia-R) Income tax credit: spaying/neutering
Allows a personal income tax credit for costs paid to spay or neuter a cat or dog.
(Died in Assembly Revenue and Taxation Committee)
AB 2114 (Villines-R) Corporation tax: study
Requires the Department of Finance, the Franchise Tax Board, and the Legislative Analyst's Office to conduct a study to determine the impact of a change in current law, addressing the apportionment of increase in computing the income taxes of trades or businesses that modifies the sales factor in a manner best suited to retaining and attracting businesses to, and existing new jobs, in California.
(Died on Senate Inactive File)
AB 2178* (Garrick-R) Corporation tax: minimum franchise tax
Reduces the amount of annual minimum franchise tax from $800 to $200.
(Died in Assembly Revenue and Taxation Committee)
AB 2217 (Parra-D) Income tax: voluntary contribution funds
Provides that money which has been deposited in trust in the State Treasury by any state agency because it has remained unclaimed, or the claimant cannot be found, the Treasurer shall hold it for the claimant for two years. Specifies that these provisions shall not apply to any money transferred to, or deposited in, any voluntary contribution fund.
(Died in Assembly Revenue and Taxation Committee)
AB 2256* (Duvall-R) Income tax: renters' credit
Increases the amount of the qualified income renters' tax credit and provides for the adjustment of the credit for inflation.
(Died in Assembly Revenue and Taxation Committee)
AB 2292* (Garrick-R) Income tax: health savings accounts
Conforms to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/08.
(Died in Assembly Revenue and Taxation Committee)
AB 2372* (Coto-D) Public postsecondary education: systemwide fees: limitations
Establishes an income tax surcharge, on taxable income exceeding $1 million, to limit tuition and fee charges to the University of California and the California State University students.
(Died in Assembly Appropriations Committee)
AB 2488* (Houston-R) Taxes: depreciation deduction
Allows a taxpayer to take an alternative depreciation deduction for the costs of acquiring machines and equipment that reduce greenhouse gas emissions or produce, generate, or store renewable energy from specified sources.
(Died in Assembly Revenue and Taxation Committee)
AB 2491* (Gaines-R) Taxes: depreciation: expensing
Allows a qualified taxpayer, in modified conformity with the federal Economic Stimulus Act of 2008, to claim a depreciation deduction for 50% of the cost of the qualified property and increases the expensing allowance for depreciable business assets to $250,000 and the maximum in vestment phase-out threshold for such expensing allowance to $800,000.
(Died in Assembly Revenue and Taxation Committee)
AB 2556* (Duvall-R) Income tax deduction: health insurance
Allows a tax deduction for health insurance.
(Died in Assembly Revenue and Taxation Committee)
AB 2605* (Nakanishi-R) Income taxes: credit: nonpublic schools
Allows personal income tax credit to qualified taxpayers for each dependent attending a nonpublic school.
(Died in Assembly Revenue and Taxation Committee)
AB 2623* (Strickland-R) Tax credit: emergency standby generators
Allows a tax credit for costs incurred in purchasing and installing an emergency standby generator at a service station.
(Died in Assembly Revenue and Taxation Committee)
AB 2755 (Hayashi-D) Income tax payments: electronic remittance
Requires personal income taxpayers with an estimated installment tax or extreme payment in excess of $20,00, or a total tax liability exceeding $80,000, to remit their payment electronically.
(Died on Senate Third Reading File)
AB 2781* (Jeffries-R) Taxation: charitable contributions
Allows a public charity to collect and disburse deductible contributions, without jeopardizing its tax exempt status, to individuals who are injured or killed in an effort to protect life or property.
(Died in Assembly Revenue and Taxation Committee)
AB 2897* (Hancock-D) Income tax rates
Imposes 10% and 11% maximum rates for taxpayers with incomes over specified amounts, and imposes an 8.5% maximum rate based upon the taxpayer's alternative minimum taxable increase.
(Died in Assembly Revenue and Taxation Committee)
AB 2930* (Laird-D) Tax credit: Natural Heritage Preservation
Extends the Natural Heritage Preservation Tax Credit program for five years.
(Died in Senate Appropriations Committee)
AB 4X* (Nakanishi-R) Tax deduction: health savings accounts
Allows a deduction in connection with health savings accounts in conformity with federal law. The deduction will be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith.
(Died in the Assembly being unassigned to a committee)
AB 5X* (Nakanishi-R) Tax credits: health savings account
Authorizes a credit for each taxable year beginning on or after 1/1/08 and before 1/1/13, in an amount equal to 15% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified health insurance for specified employees of the taxpayer. Requires the Franchise Tax Board and the Legislative Analyst to report on the usage and effectiveness of the credit.
(Died in the Assembly being unassigned to a committee)
AB 9XXX* (Nunez-D) Oil severance tax
Imposes a 6% severance tax on certain oil products for the privilege of severing oil from the ground or water in California. Levies a 2% surtax on that portion of taxable income or net income, respectively, in excess of $10 million, of taxpayers engaged in businesses in the petroleum industry.
(Died on Assembly Third Reading File)
AB 25XXX (Charles Calderon-D) Tax penalties: income and franchise tax
Doubles the penalties for noncompliance with the franchise and income tax laws.
(Died in Assembly being unassigned to a committee)
AB 27XXX* (Charles Calderon-D) Tax credits: research and development
Suspends tax credits for certain research and development expenses for three years.
(Died in the Assembly being unassigned to a committee)
AB 30XXX* (Charles Calderon-D) Income and corporation taxes: oil producers
Disallows tax deductions and credit for taxpayers engaged in the business of oil production.
(Died in the Assembly being unassigned to a committee)
AB 31XXX* (Charles Calderon-D) Corporate taxes: exclusions
Repeals tax exclusions from gross income in computing tax liability for any amounts received under life insurance, endowments, or annuity contracts, as specified.
(Died in the Assembly being unassigned to a committee)
AB 32XXX* (Charles Calderon-D) Corporation tax: water's-edge election
Repeals provisions of corporation tax law allowing corporations to make a water's edge election.
(Died in the Assembly being unassigned to a committee)
AB 35XXX* (Charles Calderon-D) Tax incentives; enterprise zone
Suspends the operation of enterprise zone tax incentives.
(Died in the Assembly being unassigned to a committee)
AJR 50 (Fuentes-D) Federal renewable energy tax credits
Urges the Congress and the President of the United States to enact a multi-year extension of the investment and production tax credits for renewable energy as soon as possible.
(Died in Assembly Utilities and Commerce Committee)
Property Tax
SB 111* (Ashburn-R) Property tax: seismic safety
Clarifies the property tax new construction exclusion relative to seismic retrofit to ensure equal treatment for property owners who incorporate seismic safety improvements when they remodel an existing building regardless of the type of building. A companion measure is SCA 4 (Ashburn).
Chapter 336,Statutes of 2008
SB 153* (Migden-D) Property taxation: change in ownership
Excludes a transfer of co-tenancy interest in a principal residence from property tax reassessment if the principal residence was owned by two individuals and was transferred to one of those individuals upon the death of the other, with the survivor obtaining sole ownership of that property.
Vetoed
SB 526 (Cogdill-R) Property taxation: tax-defaulted property: equity purchasers
Specifies a manner in which an equity seller may sell real property subject to tax sale to an equity purchaser who assumes the equity seller's right to excess proceeds from a tax sale. Specifies various requirements of such a transaction and authorizes various remedies, including triple exemplary damages, civil penalties, and rescission of the transaction against an equity purchaser or an equity purchaser's representative that does not comply with certain of these requirements, as specified. Requires an equity purchaser and an equity purchaser's representative to provide to a county evidence of their compliance with the bill's requirements for these transactions whenever they submit a claim to a county for excess proceeds from a tax sale.
(Died in Senate Revenue and Taxation Committee)
SB 547 (Correa-D) Property tax revenue allocations
Increases property tax allocations to a "qualified county" at the expense of the county's Educational Revenue Augmentation Fund beginning in 2008-09. Defines a "qualified county" as a county for which both of the following apply: (1) the percentage of countywide property tax revenues received by a county in 2002-03 was less than the average percentage received by counties statewide; and (2) the countywide property tax revenues grew at a faster rate than the statewide average growth rate in each county in the immediately preceding fiscal year. Limits the statewide impact to $20 million in any fiscal year, and gives priority to qualified counties that received the lowest percentage of property tax revenues in 2002-03.
(Died in Senate Appropriations Committee)
SB 955 (Ackerman-R) Property tax: penalties
Provides that taxpayers failing to provide a property statement relating to the development of the unit value of operating property shall be subject to a penalty of 10% of the unit value, multiplied by the ratio that the replacement cost of the property not timely reported bears to the replacement cost of all taxable property in the unit.
(Died in Senate Revenue and Taxation Committee)
SB 984 (Ashburn-R) Property taxation: base-year value transfers
Allows counties to adopt an ordinance, resolution, or board order changing the measurement of "equal or lesser value," in addition to the targets in existing law. If a county adopts an ordinance, a taxpayer can transfer their base-year value within two years of the sale of the original property if the replacement property is equal to 100% of the original property's value, multiplied by the inflation factor for the full calendar quarter, or full calendar quarters between the date of sale for the original property and the date of purchase of the replacement property (including the full quarter in which the original property was sold), as measured by the Housing Price Index of California determined by the Office of Federal Housing Enterprise Oversight.
(Died in Senate Revenue and Taxation Committee)
SB 1064* (Hollingsworth-R) Property tax relief: disasters
Provides additions to disaster relief provision in the property tax law for El Dorado, Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura counties and taxpayers in those counties affected by the 2007 Southern California wildfires, for Riverside County and taxpayers in Riverside County affected by severe wind conditions in October 2007, and the counties of Butte, Humboldt, Inyo, Kern, Mariposa, Mendocino, Monterey, Plumas, Santa Barbara, Santa Cruz, Shasta, and Trinity, and to taxpayers in those counties which experienced a state of emergency event in 2008.
Chapter 386, Statutes of 2008
SB 1233 (Harman-R) Property tax: change in ownership
Allows a county assessor to approve a one-time processing fee on a property-owner who fails to file a certified claim for the parent-child or grandparent-grandchild "change in ownership" exclusion within the time period specified in a written notice of potential eligibility mailed to the owner by the county assessor.
Chapter 349, Statutes of 2008
A similar bill was SB 541 (Harmon-R) which died in Assembly Revenue and Taxation Committee.
SB 1284* (Lowenthal-D) Property tax: welfare exemption
Allows the partial welfare exemption for low-income housing to apply to property previously purchased and owned by the Department of Transportation pursuant to a consent decree requiring housing mitigation measures due to freeway construction. Provides that eligible property must be owned solely by a nonprofit 501(c)3 (Internal Revenue Code) organization.
Chapter 524, Statutes of 2008
SB 1430 (Torlakson-D) Parcel tax: education
Allows school districts to form Education Finance Districts which permits them to levy qualified special taxes (parcel taxes).
(Failed passage in Senate Revenue and Taxation Committee)
SB 1495 (Kehoe-D) Property tax: disabled veterans: exemption
Allows a taxpayer to retain the disabled veterans' property tax exemption in the case of a partial loss of the taxpayer's home due to a misfortune, calamity, and a full or partial loss due to a major disaster for which the Governor has issued a proclamation of a state emergency.
Chapter 594, Statutes of 2008
SB 1562* (Hollingsworth-R) Property taxation: exemption: tree damages
Expands the exemption from property tax for trees or any grapevine damaged by the extremely strong and damaging winds that started on 10/20/07, and by the wildfires that started on 10/21/07, which were subject of the Governor's proclamation of state of emergency.
Chapter 356, Statutes of 2008
A similar bill was SB 148 (Hollingsworth-R) which died in Assembly Appropriations Committee.
SB 1610* (Dutton-R) Property tax: transfers
Allows modified base year value transfers to replacement properties of equal or greater value and widens eligibility for existing base year transfers to replacement properties of equal or lesser value.
(Died in Senate Revenue and Taxation Committee)
SB 1710 (Oropeza-D) Property tax: liens
Allows property tax lending in California to be secured by primary lien status, as specified.
(Died on Senate Inactive File)
SB 1776 (Assembly Revenue And Taxation Committee) Property tax: administration
Extends the time period within which a county is required to return a replicated property tax payment to the tendering party. Allows a county board of supervisors to rescind a sale of tax defaulted property, even if the purchaser of that property does not consent to the rescission in writing, provided the tax collector notifies, in writing, the purchase of his/her successor in interest in that property, and a hearing is scheduled before the board of supervisors.
Vetoed
SB 1777 (Assembly Revenue And Taxation Committee) Property tax: omnibus bill
Makes various changes in the property tax law relating to (1) disabled veterans, (2) assessment practice services, (3) preliminary change of ownership report, (4) online continuing education, (5) disaster affected property, (6) welfare exemption, and (7) location of Board of Equalization hearings. Double-joints with AB 3080 (Assembly Revenue and Taxation Committee).
Vetoed
SCA 4 (Ashburn-R) Property tax: new construction exclusion: seismic
Attempts to ensure equal treatment of property owners who incorporate seismic safety improvements when they remodel an existing building, regardless of the type of building, relative to the property tax.
Resolution Chapter 115, Statutes of 2008
SCA 17 (Simitian-D) Parcel tax
Lowers the vote threshold from two-thirds to 55% for school districts, county offices of education, and community college districts to levy parcel taxes.
(Died in Senate Revenue and Taxation Committee)
SCA 19 (Kehoe-D) Property tax: new construction
Authorizes the Legislature to additionally exclude from classification as "newly constructed" the construction or installation of any fire safety retrofitting improvement that meets fire safety building standards, as defined by the Legislature.
(Died in Senate Revenue and Taxation Committee)
SCA 24 (Dutton-R) Property taxation: base year value
Allows modified base year value transfer to replacement properties of equal or greater value.
(Died in Senate Revenue and Taxation Committee)
SCR 116 (Harman-R) Proposition 13: 30th anniversary
Commemorates 6/6/08 as the 30th anniversary of the passage of Proposition 13 (Jarvis-Gann Property Tax Initiative) by California voters.
(Failed passage died in Senate Revenue and Taxation Committee)
AB 83 (Lieber-D) Property tax administration: PARE program
Establishes the State-County Property Assessment and Revenue for Education Funding Program to provide revenue to counties for property tax administration purposes for fiscal years 2008-09 through 2013-14, upon appropriation by the Legislature.
(Died in Senate Appropriations Committee)
AB 351* (Smyth-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $27,000 for persons aged 62 or older.
(Died in Assembly Revenue and Taxation Committee)
AB 388* (Gaines-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $25,000 and increases the renter's credit available to certain individuals to $430 per year.
(Died in Assembly Revenue and Taxation Committee)
AB 495* (Tran-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $25,000 for persons aged 62 or older.
(Died in Assembly Revenue and Taxation Committee)
AB 530 (Salas-D) Taxation: military housing
Revises existing law with respect to excluding military housing from classification as a possessory interest subject to property taxation.
(Failed passage in Senate Revenue and Taxation Committee)
AB 550 (Ma-D) Property taxation: business property: audit
Deletes the current requirement that county assessors audit, at least once every four years, all taxpayers with locally assessable trade fixture and business tangible personal property of $400,000 or more, and instead enacts a new mandating audit procedure.
Chapter 297, Statutes of 2008
AB 793* (Strickland-R) Property tax: affordable housing
Requires county assessors to exclude the fiscal impact of affordable housing agreements from the assessed value of real property.
(Died in Senate Appropriations Committee)
AB 968* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Changes in the case of a first-time homebuyer the amount of the property tax exemption allowed.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 972 (Walters-R) which died in Assembly Revenue and Taxation Committee.
AB 1004 (Parra-D) Property tax revenue allocations
Makes changes to the property tax revenue allocation reduction required for the McFarland Recreation and Park District related to the Educational Revenue Augmentation Fund.
(Died in Assembly Local Government Committee)
AB 1186* (Karnette-D) Private Railroad Car Tax Law: assessment factors
Requires the Board of Equalization to exclude the average dwell time for cars awaiting loading, unloading, or loading and unloading from the determination used to assess taxes on private railroad cars.
(Died in Assembly Revenue and Taxation Committee)
AB 1239* (Garrick-R) Property taxation: fire safety devices
Exempts newly constructed home fire safety devices from being included in property valuation for the purposes of taxation.
(Died in Senate Revenue and Taxation Committee)
AB 1254 (Caballero-D) Property tax revenue allocations
Reallocates property taxes from school districts to cities or counties to compensate them for property tax losses resulting from new tax exempt affordable housing.
(Died in Assembly Appropriations Committee)
AB 1451* (Leno-D) Property tax: solar energy systems
Extends the current exclusion for "new construction" for active solar energy systems, from the 2008-09 fiscal year to the 2015-16 fiscal year. Requires that the exclusion be reduced by the value of any rebates to either the owner-builder or initial purchaser. Allows owners of active solar energy systems to additionally exclude equipment used in electricity conveyance that is currently subject to tax under existing law if the owner is a private energy producer that does not receive net metering.
Chapter 538, Statutes of 2008
AB 1485* (Jeffries-R) Property tax exemption: veterans
Increases the property tax exemption currently provided to disabled veterans and their surviving spouses beginning in 2008-09.
(Died in Assembly Appropriations Committee)
AB 1827 (Beall-D) Property tax: revenues
Requires the auditor of Santa Clara County to redirect $1.7 million in property taxes collected within Santa Clara County from school districts to the Cities of Cupertino, Los Altos Hills, Monte Sereno, and Saratoga.
(Died in Assembly Local Government Committee)
AB 1959* (Jeffries-R) Replicated tax payments: return
Creates a mechanism for a county tax collector to refund a replicated property tax payment to a person who is not the property owner but who has paid property tax on the current assessment of that property.
(Died in Assembly Local Government Committee)
AB 2256* (Duvall-R) Homeowners' budget tax exemption
Increases the amount of the homeowners' property tax exemption from $7,000 to $75,000 and provides for automatic annual adjustment to the amount of the exemption based on the Housing Price Index in California.
(Died in Assembly Revenue and Taxation Committee)
AB 2277 (Eng-D) Property tax revenues: community colleges
Backfills a current-year shortfall in property tax revenue to the California Community Colleges with state General Fund monies.
(Died in Assembly Appropriations Committee)
AB 2411 (Caballero-D) Property tax: refunds
Amends the statute of limitations for filing a claim for refund of property taxes in the case of a taxpayer who applies for a reduction in, or equalization for, an assessment and revises the method for determining the amount of interest calculated on property tax refunds resulting from a property tax roll correction.
Chapter 329, Statutes of 2008
AB 2459 (Davis-D) Property taxation: Senior Citizen Tax Work-Off Program
Allows a county board of supervisors to implement a Senior Citizen Tax Work-Off Program.
(Died in Assembly Appropriations Committee)
AB 2461 (Davis-D) Property tax: split roll study
Requires the Board of Equalization to conduct a study on the reassessment of nonresidential commercial property at its fair market value.
(Died in Assembly Revenue and Taxation Committee)
AB 2568* (Houston-R) Property tax exemption: disabled veterans
Exempts fully from property tax the personal residence of a disabled veteran and his/her spouse.
(Died in Assembly Revenue and Taxation Committee)
AB 2579 (Niello-R) Property tax: spousal transfers
Allows both spouses to make separate claims for a transfer of the base year value of a principal residence to a replacement residence. Eliminates the requirement for a property owner who has been granted a base year value transfer to notify an assessor within 30 days of completing assessable new construction on a replacement property.
(Died in Senate Appropriations Committee)
AB 2872 (Houston-R) Property tax: local government finance
Shifts, over a 20-year period, property taxes from schools and community college districts to county governments that currently receive less than the average share of property taxes collected within the county's boundaries.
(Died in Assembly Appropriations Committee)
AB 3035 (Huffman-D) Property tax: exemptions: supplemental assessment
Extends from 90 days to 180 days the grace period for an eligible nonprofit organization to qualify for a welfare property tax exemption on a supplemental assessment.
Chapter 201, Statutes of 2008
AB 3080 (Assembly Revenue And Taxation Committee) Property taxation: local administration
Enacts changes in the property tax law concerning scale copies in electronic format, increase in real property exemption amounts, disabled veterans' property tax exemption data, corporate board of directors designated person to sign property statement, property statement forms, and separate assessment from remaining subdivision parcels.
Vetoed
ACA 13 (DeVore-R) Property tax: exemption: state-owned property
Terminates the property tax exemption for real property owned by the Department of Transportation.
(Died in Assembly Revenue and Taxation Committee)
ACR 105 (Huff-R) Proposition 13: 30th anniversary
Commemorates 6/6/08 as the 30th anniversary of the approval of Proposition 13 (Jarvis-Gann) by California voters.
(Died in Assembly Rules Committee)
Sales Tax
SB 74* (Florez-D) Sales tax: biodiesel
Exempts from specified taxes the gross receipts from the sale, storage, use, or other consumption of tangible personal property purchased for use by a qualified person in the manufacturing, processing, or production of biodiesel fuel.
(Died in Senate Revenue and Taxation Committee)
SB 359* (Runner-R) Sales and use taxes: income and corporations taxes
Exempts, from 1/1/08 until 12/31/17, those state tax gross receipts in excess of $1.66 per gallon derived from the sale in this state, as well as the storage, use, or other consumption in this state, of fuel and petroleum products sold to, or purchased by, an air common carrier on a domestic flight, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 417* (Cogdill-R) Corporation tax: credit: sales and use taxes
Allows corporate taxpayers that purchase equipment with a cost exceeding $20 million to carry over the credit for sales and use tax paid to future tax years until exhausted.
(Died in Senate Revenue and Taxation Committee)
SB 540* (Harman-R) Sales and use taxes: exemption: fuel taxes
Excludes the $0.184 federal and $0.18 state excise taxes when computing sales tax on gasoline. Excludes the $0.02 state excise tax and the $0.219 noncommercial and $0.044 commercial federal excise taxes when computing sales tax on jet fuel, and excludes the $0.244 federal excise tax when computing sales tax for diesel fuel. Reduces the amount upon which sales tax is imposed on fuel without eliminating the excise taxes.
(Died in Senate Revenue and Taxation Committee)
SB 700* (Ducheny-D) Sales and use taxes: destination management company
Provides that a qualified destination management company, as defined, shall be deemed to be a consumer, and not a retailer, of tangible personal property it provides to its clients, on and after 1/1/01, pursuant to a qualified contract for destination management services, as defined.
(Died in Senate Revenue and Taxation Committee)
SB 938 (Oropeza-D) Local sales and use taxes
Makes clarifying changes in the administration of the sales and use taxes of a local agency that levies such tax by the Board of Equalization.
(Died at Assembly Desk)
SB 1098 (Migden-D) Sales tax amnesty: medical marijuana
Provides a tax amnesty program to medical marijuana dispensaries.
(Died in Senate Revenue and Taxation Committee)
SB 1417* (Hollingsworth-R) Sales tax: trade-in vehicles
Provides that the definition of sales price and gross receipts does not include the value of a vehicle traded in for a new vehicle, when the value of the trade-in vehicle is separately stated on the new vehicle invoice or bill of sale or similar document provided to the purchaser.
(Died in Senate Revenue and Taxation Committee)
SB 1450* (Dutton-R) Sales tax exemption: thrift stores
Provides a sales and use tax exemption for property sold by thrift stores operated by the Navy-Marine Corps Relief Society. The exemption sunsets on 1/1/13.
(Died in Assembly Appropriations Committee)
A similar bill was AB 1919 (Silva) which died in Assembly Appropriations Committee.
SB 1628* (Ducheny-D) Sales tax: destination management companies
Clarifies qualified destination management companies as consumers of tangible personal property, rather than retailers, for purposes of application of the Sales and Use Tax Law.
(Died in Senate Appropriations Committee)
AB 21* (Jones-D) Sales tax: yachts
Increases, from 90 days to one year, the time that yachts and other vessels purchased outside of California must be kept out of the state in order to be exempt from California's use tax.
(Died in Assembly Appropriations Committee)
AB 268* (Assembly Budget Committee) Gasoline sales tax
Enacts the 2008 Transportation Budget Trailer Bill which, among other provisions, allocates sales tax "spillover" revenue for 2008-09. Of the estimated revenue of $1.4 billion, $939 million is allocated to the Mass Transportation Fund to provide General Fund (GF) relief by reimbursing past year and budget year general obligation bond debt for transportation-related bonds ($857 million), and by reimbursing the GF for the 2008-09 Proposition 42 loan repayment ($83 million). The spillover revenue in excess of $939 million, which is estimated at $488 million, is transferred to the Public Transportation Account. The revenues in the Public Transportation Account are appropriated in the budget bill and support traditional transit operations and capital, as well as additional GF relief.
Chapter 756, Statutes of 2008
AB 307* (Hayashi-D) Sales tax exemptions: fuel passenger transit buses
Exempts from the sales and use tax a fuel-cell vehicle, as defined, or a fuel-cell system, as defined, sold or leased to a public agency, public transit district, or a public local or regional transportation entity. Defines "fuel-cell vehicle" as a heavy-duty public transit bus of no less than 40 feet in length, whose primary source of power is derived from a fuel-cell system, and "fuel-cell system" as a system that chemically combines hydrogen and oxygen to generate electricity to energize electric drive motors.
(Died in Assembly Revenue and Taxation Committee)
AB 397* (Adams-R) Sales and use taxes: exemption: fuel taxes
Excludes from the computation of sales and use tax any federal and state excise taxes included in the sales price of gasoline, aircraft jet fuel, or diesel fuel.
(Died in Assembly Revenue and Taxation Committee)
AB 728* (Plescia-R) Sales tax exemption: food products
Exempts packaged candy, gums, confectionary, snack foods, and bottled water from sales tax when those products are actually sold through a vending machine.
(Died in Assembly Appropriations Committee)
AB 769* (Aghazarian-R) Sales tax: biomass fuel
Exempts from the sales and use tax fuel that is used to transport biomass.
(Died in Assembly Revenue and Taxation Committee)
AB 846* (Blakeslee-R) Sales tax exemption: marine funds
Exempts from the sales and use tax the sale or use of low-sulfur fuel when sold to water common carriers.
(Died in Assembly Appropriations Committee)
AB 857* (Galgiani-D) Sales tax: exemption: diabetic supplies
Expands the current sales and use tax exemption for diabetic supplies.
(Died in Assembly Revenue and Taxation Committee)
AB 882* (Hernandez-D) Sales tax exemption: energy
Exempts the sale or use of energy efficient products from state sales use taxes during a specified period each year.
(Died in Assembly Appropriations Committee)
AB 1050* (La Malfa-R) Sales tax exemption: fiber animals
Exempts from sales and use taxes the sale of all animals, unless specifically excluded, whose products constitute fiber.
(Died in Assembly Appropriations Committee)
AB 1120* (Tran-R) Sales & use tax: exemptions: disaster preparedness products
Provides a sales tax exemption for the sale of disaster preparedness products.
(Died in Assembly Revenue and Taxation Committee)
AB 1152* (Niello-R) Sales tax: manufacturing equipment
Provides a state sales and use tax exemption for purchases of qualifying tangible personal property by qualified persons engaged in manufacturing, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1206* (Smyth-R) Sales tax exemption: research and development
Exempts from state sales and use taxes the sale or use of machinery, equipment, and replacement parts used directly in research and development relating to inventions, products, or technologies.
(Died in Assembly Revenue and Taxation Committee)
AB 1306 (Huff-R) Sales taxes on gasoline
Reduces the portion of gasoline sales tax revenues that are deposited in the Public Transportation Account by eliminating the "spillover" formula.
(Died in Assembly Transportation Committee)
AB 1365 (Karnette-D) Sales tax revenue: California Arts Council
Requires 20% of state sales and use tax revenues derived from the sales of art dealers, art auctioneers, and certain other business entities to be deposited in the State Treasury for allocation to the California Arts Council.
(Died in Assembly Appropriations Committee)
A similar bill was AB 2720 (Karnette-D) which died in Assembly Appropriations Committee.
AB 1452* (Assembly Budget Committee) Taxation: use tax: budget trailer bill
Reinstates and makes permanent the 12-month presumption period for application of the use tax to vehicles, vessels, and aircraft purchased outside the state and subsequently brought into California.
Chapter 763, Statutes of 2008
Similar bills were SB 8XXX (Senate Budget and Fiscal Review Committee) which failed passage on the Assembly Floor and AB 10XXX (Calderon-D) which died on the Assembly Floor.
AB 1646 (DeSaulnier-D) Local transactions and use taxes
Authorizes counties to impose a transaction and use tax at a rate of 0.25%, or multiple thereof, not to exceed a maximum of 1% if the ordinance proposing the tax is approved by a two-thirds vote of the board of supervisors and a two-thirds vote of the qualified voters of the county. Allocates funds from the tax to carry out functions of the local health departments.
(Died in Senate Revenue and Taxation Committee)
AB 1681* (Houston-R) Sales tax exemptions: manufacturing equipment
Provides that for calendar years beginning on or after 1/1/08, a state sales and use tax exemption for purchases of qualifying tangible personal property by qualified persons primarily engaged in manufacturing, telecommunications, and electrical generation activities, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1839 (Charles Calderon-D) Sales tax: worthless accounts
Deletes the provisions of the Sales and Use Tax Law that, in the case of worthless accounts held by a "lender," entitle a "lender" to a deduction or refund of the tax previously reported and paid by a retailer.
(Failed passage on Assembly Floor)
A similar bill was AB 1XXX (Calderon-D) which died in the Assembly without being assigned to a committee.
AB 1840 (Charles Calderon-D) Sales tax: retailers
Defines a "retailer engaged in business in this state" as any retailer that has substantial nexus with this state for purposes of the Commerce Clause of the United States Constitution and any retailer upon whom federal law permits this state to impose a use tax collection duty.
(Died on Assembly Floor)
A similar bill was AB 2XXX (Calderon-D) which died in the Assembly without being assigned to a committee.
AB 1881 (Tran-R) Sales tax: interest abatement
Stops the accrual of interest on unpaid sales and use tax liabilities during the pendency of a Chapter 7 bankruptcy proceeding of a small business, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 1890* (Berg-D) Sales tax exemption: volunteer fire departments
Provides a sales and use tax exemption for "fire equipment" with a purchase price of $1,000, or more, purchased by a "volunteer fire department."
(Died in Assembly Revenue and Taxation Committee)
AB 1895 (Silva-R) Sales tax: administration
Provides a statute of limitations for issuing deficiency determinations against corporate officers and other response persons liable for a business' unpaid sales and use tax.
Chapter 24, Statutes of 2008
AB 1919* (Silva-R) Sales tax: nonprofit organizations on military installations
Exempts from sales and use tax, through 12/31/12, the sale of tangible personal property by a nonprofit organization that operates a thrift store on a military installation, whose purpose is to assist members of the Naval Services of the United States, and eligible family members and survivors.
(Died in Assembly Appropriations Committee)
AB 1926 (Horton-R) Sales tax: interest
Applies the same interest rate, for all tax and fee programs that the Board of Equalization administers, to both late tax payments and overpayment refunds.
(Died in Assembly Revenue and Taxation Committee)
AB 1956 (Charles Calderon-D) Sales tax: digital property report
Requires the Board of Equalization to submit a report to the Legislature on transactions involving digital property within California.
(Died in Assembly Revenue and Taxation Committee)
A similar was AB 22XXX (Calderon-D) which died in the Assembly without being assigned to a committee.
AB 1957 (Eng-D) Qualified use tax payment
Provides that every person that purchases tangible personal property subject to "qualified use tax," that is otherwise required to report and remit that tax and fails to do so, shall report and remit "qualified use tax" on the income tax return.
(Died in Senate Revenue and Taxation Committee)
AB 2054* (Plescia-R) Sales tax exemption: blood centers
Exempts from the sales and use tax, the sale of tangible personal property to, or the use of tangible personal property by, a nonprofit organization that recruits blood donors, and that is a member of an organization promoting blood banking services, as specified.
(Died in Assembly Local Government Committee)
AB 2152 (Duvall-R) Sales and use tax: security deposits
Requires the Board of Equalization to pay a specified interest rate on security deposits posted by retails that are not refunded within three years under specified circumstances.
(Died in Assembly Appropriations Committee)
AB 2321 (Feuer-D) Transportation funding: County of Los Angeles
Extends the sunset date that a voter approved 1/2% local transportation sales tax in Los Angeles County may be imposed from 6-1/2 years to 30 years, provided the extension is approved by 2/3 of the county voters in the 11/4/08 general election.
Chapter 302, Statutes of 2008
AB 2914* (Charles Calderon-D) Adult entertainment taxes
Imposes multiple taxes on the adult entertainment industry in California, and places the proceeds in a special fund dedicated to mitigating negative effects of the industry.
(Died in Assembly Appropriations Committee)
A similar bill was AB 1551 (Calderon-D) which died in Assembly Revenue and Taxation Committee.
AB 3009* (Brownley-D) Sales and use taxes: itinerant vendors
Requires that for purposes of the Sales and Use Tax Law, specified United States veterans are to be considered consumers of, and not retailers of, food products and nonalcoholic beverages they sell.
(Died in Assembly Revenue and Taxation Committee)
AB 3079 (Assembly Revenue And Taxation Committee) Sales and use tax: reporting
Allows the Department of Industrial Relations to provide information to the Board of Equalization from the department's records indicating a retailer is operating without a seller's license for purposes of determining compliance with the Sales and Use Tax Law and reinstates, indefinitely, a voluntary use tax reporting program that expired on 1/1/08.
Chapter 306, Statutes of 2008
AB 23XXX* (Charles Calderon-D) Sales tax: property shipped out of state
Specifies that the retail sale of tangible personal property in this state will be subject to tax, regardless of whether a contract of sale requires the property to be shipped, and it is shipped, to a point outside the state.
(Died in Assembly without being assigned to a committee)
AB 25XXX (Charles Calderon-D) Tax penalties: sales
Doubles the penalties for noncompliance with the sales tax laws.
(Died in the Assembly being unassigned to a committee)
AB 28XXX* (Charles Calderon-D) Sales tax: property shipped outside the state
Subjects the retail sale of tangible personal property in the state to the sales tax regardless of whether a contract of sale requires the property to be shipped, and it is shipped, to a point outside California.
(Died in Assembly being unassigned to a committee)
AB 33XXX (Charles Calderon-D) Use tax: administration
Requires a qualified purchaser, as defined, to register with the Board of Equalization and to report and pay by April 15, the use tax owed for the previous calendar year. Does not apply to the purchase of a vehicle, vessel, or aircraft.
(Died in the Assembly without being assigned to a committee)
Miscellaneous
SB 274 (Dutton-R) Tax agencies: governmental reorganization
Transfers all of the duties, powers, purposes, responsibilities, and jurisdiction of the Franchise Tax Board and the tax administrative functions of the Employment Development Department and the Department of Insurance to the Board of Equalization.
(Died in Senate Revenue and Taxation Committee)
SB 297 (Romero-D) Taxation: alcoholic beverages
Authorizes the county board of supervisors of a county to levy a tax on a countywide basis, for revenue purposes only, on consuming beer, wine, and distilled spirits purchased on the premises of the seller. Requires the board of supervisors of a county either to notify the Board of Equalization that the county will administer its tax on its own behalf or that it will contract with the Board to administer the tax, as provided.
(Died in Senate Governmental Organization Committee)
SB 301 (Romero-D) Local government finance: vehicle license fee
Eliminates the deadline by which communities must incorporate and eliminates the sunset for cities annexation in order to receive additional Vehicle License Fee funding.
Chapter 375, Statutes of 2008
SB 978 (Harman-R) Taxation: disclosure of information
Requires cities that assess a business tax or require a city business license to report specified information to the Franchise Tax Board.
(Died in Assembly Appropriations Committee)
SB 1024* (Kehoe-D) Telecommunications: Emergency Telephone Users Surcharge Act
Expands the definition of "service supplier" in order to include Voice Over Internet Protocol in the 911 State Emergency Telephone Account.
(Died in Senate Revenue and Taxation Committee)
SB 1146 (Cedillo-D) Local business license tax information
Requires cities that assess a business license tax or require a city business license to annually furnish specified information to the Franchise Tax Board (FTB), upon request of FTB, unless a city enters into a reciprocal agreement to exchange specified tax data with FTB. If a city enters into such an agreement, each party would absorb its own costs for providing the data in lieu of reimbursement, and cities would forego claims for state-mandated costs. Extends the sunset date from 12/31/11 to 1/1/14, allowing FTB to share tax information with cities.
Chapter 345, Statutes of 2008
A similar bill was SB 978 (Harman-R) which died in Assembly Appropriations Committee.
SB 1641 (Oropeza-D) Tax reports
Allows the Franchise Tax Board and the Board of Equalization to submit reports required by law in electronic form. Requires that reports issued in an electronic format be posted on the agencies' public web sites for three years following the due date of the report and requires that, after the three year period, a copy be retained in an electronic format in the agencies permanent records.
Vetoed
SB 1XXX* (Senate Budget And Fiscal Review Committee) Highway users tax account: cash deferrals
Exempts counties with populations of less than 40,000 from the deferral of gasoline excise tax revenue payments of March through July 2008 included in AB 7XXX (Assembly Budget Committee), Chapter 5, Statutes of 2007-08, Third Extraordinary Session.
Chapter 7, Statutes of 2007-08, Third Extraordinary Session
SCA 5 (McClintock-R) State and local government finance: taxes: voter approval
Provides a constitutional definition for a tax and changes any statutory definition of a tax by redefining a tax as any monetary exaction imposed by a governmental entity, which is defined as the state or a local government.
(Died in Senate Revenue and Taxation Committee)
SCA 18 (Torlakson-D) Special taxes: education
Lowers the threshold for special taxes levied by education finance districts from two-thirds to a majority of voters.
(Died in Senate Revenue and Taxation Committee)
SCA 21 (Kehoe-D) Special taxes: public safety and fire protection
Lowers the vote threshold for local special taxes paying for specified public safety and fire protection services from two-thirds to 55%, and reduces vote threshold for bonded indebtedness paying for specified public safety and fire protection equipment and buildings from two-thirds to 55%.
(Died in Senate Revenue and Taxation Committee)
AB 231 (Eng-D) Emergency Telephone Users Surcharge Act
Makes clarifying changes to the definition of what types of telephone services are assessed fees to fund the Emergency Telephone Users Surcharge Account.
(Died on Senate Inactive File)
AB 256 (Huff-R) Highway Users Tax Account: appropriation of funds
Provides that monies in the Highway Users Tax Account for the prior fiscal year are continuously appropriated and may be encumbered for their constitutional and statutory purposes in any year in which a Budget Act has not been enacted by July 1, or until such a time that the Budget Act is enacted.
(Died in Assembly Appropriations Committee)
AB 268* (Assembly Budget Committee) Motor vehicle registration fee
Enacts the 2008 Transportation Budget Trailer Bill which, among other provisions, increases vehicle registration fees by $11 to fund the increased cost and number of California Highway Patrol officers.
Chapter 756, Statutes of 2008
AB 345 (Saldana-D) Alcoholic Beverage Tax Law
Provides that, for calendar years beginning on or after 1/1/08, the Board of Equalization shall calculate the total amount of all surtaxes, interest, and penalties that will be collected as a result of a reclassification of any alcoholic beverage, from beer to a distilled spirit.
(Died in Assembly Governmental Organization Committee)
AB 418 (Saldana-D) Vehicles: fees: exemption: deployed National Guard member
Exempts deployed California National Guard personnel from paying a vehicle license fee and vehicle registration fee on a single vehicle. Appropriates $250,000 from the Motor Vehicle Account to the Department of Motor Vehicles for implementation of this program.
(Died in Senate Appropriations Committee)
AB 561 (Walters-R) Taxation: tax amnesty program
Revises various provisions arising from the Tax Amnesty Program administered by the Franchise Tax Board for the period beginning 2/1/05 through 3/31/05.
(Died in Senate Revenue and Taxation Committee)
AB 705 (Huffman-D) Board of Equalization: conflict of interest
Extends the requirement of disclosure and the prohibition on making, participating in making, or attempting to use an official position to influence, the decision of in an adjudicatory proceeding, to into instances in which the board member knows, or has reason to know, that his/her immediate family member or a member of his/her personal staff received a contribution subject to the Quentin L. Kopp Conflict of Interest Act.
(Died in Assembly Natural Resources Committee)
AB 831 (Parra-D) Tax expenditures
Requires any legislative measures creating a new tax expenditure or extending a tax expenditure to include a repeal date.
(Died in Senate Revenue and Taxation Committee)
AB 1088* (Carter-D) Taxation: surplus line brokers
Exempts from premium tax the risk portion of any blended finite risk product used in the financing element of state or federal Superfund environmental settlements, as specified.
Chapter 654, Statutes of 2008
AB 1094 (Arambula-D) Diesel fuel tax: refunds and credits: reimbursement costs
Allows certain fuel suppliers to claim an additional 2.5-cents-per-gallon reimbursement from the state for diesel fuel they have sold to farmers free of the state excise tax. The reimbursement is intended to cover administrative costs incurred by suppliers filing a refund claim for the 18-cents-per-gallon that they had paid for diesel fuel.
(Died in Assembly Appropriations Committee)
AB 1190* (Horton-R) Taxation: fuel tax: exemptions and credits
Provides an exemption for Category 1 fuel from specified fuel tax, decreases the rate of taxes for Category 2 fuel, and creates a high-carbon fuel tax for Category 3 fuel. Makes related changes to tax law.
(Died in Assembly Revenue and Taxation Committee)
AB 1552 (Feuer-D) Petroleum products: information
Permits the Board of Equalization, the California Energy Commission, and the Attorney General to have access to similar information about refiners and major marketers of petroleum products, under specified circumstances. Allows the Board to release specified information from business entities engaged in the retail sale of gasoline or diesel fuel to the Commission.
(Died in Senate Appropriations Committee)
AB 1590 (Leno-D) Voter-approved local assessment: San Francisco
Authorizes the Board of Supervisors of the City and County of San Francisco to place a measure on the ballot to impose a voter-approved local assessment, a supplemental charge to the vehicle license fee, on vehicles registered in San Francisco.
(Died in Senate Revenue and Taxation Committee)
AB 1901 (Silva-R) Board of Equalization: administration: interest
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.
(Died in Senate Revenue and Taxation Committee)
AB 2009 (Hernandez-D) Utility user taxes: exemption
Exempts compressed natural gas used as a motor vehicle fuel by a local agency or public transit operator from the utility user tax.
Chapter 221, Statutes of 2008
AB 2047 (Horton-R) Board of Equalization: business and special taxes
Extends the Board of Equalization's current offers-in-compromise program to businesses that have not been discontinued or transferred and to successors of businesses that may have inherited tax liabilities of their predecessors. Extends that program to consumers that have incurred a use tax liability.
Chapter 222, Statutes of 2008
AB 2240* (Tran-R) Diesel fuel tax: exemption: biodiesel
Exempts business-based diesel fuel produced in this state with California feedstock from the diesel fuel tax.
(Died in Assembly Revenue and Taxation Committee)
AB 2297 (Saldana-D) Alcoholic Beverage Tax Law
Requires the Board of Equalization to calculate the total amount of all surtaxes, interest, and penalties that are or is collected as a result of a reclassification of any alcoholic beverage from beer to a distilled spirit.
(Died in Assembly Governmental Organization Committee)
AB 2344 (Beall-D) Cigarette and Tobacco Products Licensing Act
Imposes an annual license fee of $185 on cigarette and tobacco retailers for each retail location licensed by the Board of Equalization pursuant to the Cigarette and Tobacco Products Licensing Act of 2003. Requires the fees collected be placed in the Cigarette and Tobacco Compliance Fund, which is solely available for appropriation by the Legislature. The implementation of this bill will occur on 1/1/10.
Vetoed
AB 2487 (Berg-D) Franchise Tax Board: restitution: collection
Authorizes referral of civil judgments awarded to a victim of gender or domestic violence to the Franchise Tax Board for collection.
(Died in Senate Appropriations Committee)
AB 2601 (Benoit-R) Local government finance: vehicle license fee revenues
Prohibits the State Controller from allocating vehicle license fee revenues to any city that is declared to be a sanctuary city.
(Failed passage in Assembly Local Government Committee)
AB 2676 (Charles Calderon-D) Transient occupancy tax
Prohibits a city or county that imposes a transient occupancy tax from retroactively imposing that tax.
(Died in Assembly Local Government Committee)
AB 2727 (La Malfa-R) Tax proceedings
Transfers the burden of proof to the taxing agency in all court or tax administration tax proceedings.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 1600 (La Malfa-R) which died in Assembly Revenue and Taxation Committee.
AB 2744 (Huffman-D) Motor vehicle fuel tax
Provides authority to the Metropolitan Transportation Commission to impose a fee on motor vehicle fuels in their jurisdictional area.
(Died in Assembly Transportation Committee)
AB 2928 (Spitzer-R) Franchise Tax Board: collections
Allows the Department of Corrections and Rehabilitation to refer restitution awards to the Franchise Tax Board for collection.
Chapter 752, Statutes of 2008
AB 3079 (Assembly Revenue And Taxation Committee) Fuel taxes
Among other provisions, requires train operators that transport motor vehicle fuel, alcohol, aircraft jet fuel, and diesel fuel to obtain a license from the Board of Equalization and file monthly reports indicating the amount, location, and date of delivery of these fuels.
Chapter 306, Statutes of 2008
AB 7XXX* (Assembly Budget Committee) Gasoline excise tax revenues
Defers the payment of gasoline excise tax revenues to cities and counties in the months of March through July 2008, with full payment for all deferred amounts made with the regular September payment. This one-time deferral increases borrowable General Fund resources by $500 million by the end of July and is intended to improve the General Fund cash flow in July and August.
Chapter 5, Statutes of 2007-08, Third Extraordinary Session
ACA 3 (Gaines-R) Expenditure limits
Repeals provisions of existing law that require 50% of the excess revenues received by the state in a fiscal year and the fiscal year immediately following it to be transferred and allocated from a fund established for the purpose, to the State School Fund, and the remaining 50% of those excess revenues to be returned by a revision of tax rates or fee schedules within the next two subsequent fiscal years. 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. Allocates, as to revenues exceeding this expenditure limitation in a fiscal year, 50% to the state School Fund, and allocates the remaining 50% in equal amounts to a reserve account, to personal income taxpayers for rebates, and to fund, with a specified exception, health and dental care benefits for employees of the state of the California State University. Prohibits the filing of a claim for reimbursement for any mandate if no claim for that reimbursement is filed within a two-year period following the effective date of the mandate.
(Died in Assembly Education Committee)
Other State Budget Legislation
SB 786 (Oropeza-D) Budget report
Requires the Governor to submit with the Budget Act a report that contains specified information regarding current and proposed contracts for services in the amount of $5,001 or more.
(Died in Senate Appropriations Committee)
A similar bill was SB 1331 (Oropeza-D) which died in Senate Rules Committee.
SB 1068* (Ducheny-D) 2007 State Budget: augmentation
Appropriates $22,031,000 from the General Fund in augmentation to the 2007 Budget Act relative to judges compensation and disaster assistance.
Chapter 22, Statutes of 2008
SB 1072* (Senate Budget And Fiscal Review Committee) Governor's August 2008 Revised Budget
Represents, along with AB 1781(Laird), the Governor's 2008 August Revised budget plan. Key changes to the May revise budget include:
Deeper Cuts to Proposition 98. Cuts Proposition 98 funding by an additional $1.1 billion below the Conference Version, which already cut about $2 billion. However, this level of funding is about $1 billion more than proposed by the Governor in the May Revision.
Temporary Tax Increase. Temporarily increases the sales by one cent for three years, which generates about $4 billion for 2008-09.
Permanent Tax Cut. Permanently cuts the sales tax by 1/4 cent beginning in 2011.
Deeper Cuts. Makes deeper cuts in public transit ($317 million), suspending the Federal SSI COLA ($109 million), delaying the Medi-Cal Rate restoration to 3/1/09 ($210 million), shifting additional funds from Redevelopment Agencies ($228 million), reducing support for low income senior renter and homeowner programs ($56 million), deferring the Proposition 98 "Settle-up" payment ($150 million), and various additional Health and Human Services reductions.
Increased Spending. Spends more than the Conference Version by restoring $261 million in budget reductions to Corrections and $145 million for local law enforcement programs.
Budget Reform. Includes budget reform by increasing the size of the Budget Stabilization Account, restricting all so-called "April Surprise" revenue, and providing expanded mid-year powers to the Governor.
Lottery Securitization. Includes a lottery securitization proposal that will generate $5 billion in debt relief in 2009-10 and likely more in the following year.
(Died on Assembly Third Reading File)
SB 1087* (Senate Budget And Fiscal Review Committee) Republican Budget Bill
Constitutes the Legislative Republican Budget Bill which contained no new tax and which became a tool for the final compromise. It would have made revisions to AB 1781, the main budget bill, by revising the appropriations for the Judicial Branch; the Office of the Inspector General; the Office of Planning and Research; the Office of Emergency Services; the Department of Justice; the Controller; the California Gambling Control Commission; the State Board of Equalization; the Treasurer; the California Science Center; the Department of Fair Employment and Housing; the Franchise Tax Board; the Department of General Services; the State Personnel Board; the Department of Technology Services; the Department of Housing and Community Development; the Department of Transportation; the California Conservation Corps; the Department of Forestry and Fire Protection; the State Lands Commission; the Department of Fish and Game; the California Coastal Commission; the Department of Parks and Recreation; the Department of Water Resources; the State Air Resources Board; the State Water Resources Control Board; the Department of Aging; the Department of Alcohol and Drug Programs; the Department of Health Care Services; the Department of Public Health; the Managed Risk Medical Insurance Board; the Department of Developmental Services; the Department of Mental Health; the Department of Social Services; the Department of Corrections and Rehabilitation; the Department of Education; the California State Library; the California Postsecondary Education Commission; the University of California; the California State University; the Board of Governors of the California Community Colleges; the Student Aid Commission; the Employment Development Department; the Department of Personnel Administration; the Department of Food and Agriculture; the Fair Political Practices Commission; the Public Utilities Commission; the Department of Finance; the Financial Information System for California; the Military Department; and local government financing.
(Failed passage on the Assembly Floor)
A similar bill was AB 1793 (Senate Budget and Fiscal Review Committee) presented on the floor of the Senate by Senator Cogdill and failed passage.
SB 1456* (Denham-R) Emergency interim appropriations
Provides for an interim appropriation to the State Controller, for allocation by the Department of Finance (excluding salaries and per diem of the members of the Legislature) for the exclusive purpose of paying the current urgent expenses of state government, if the Budget is not enacted by July 1.
(Failed passage in Senate Budget and Fiscal Review Committee)
Similar bills were AB 24XXX (Horton-R) which died in the Assembly being unassigned to a committee and SB 398 (Denham-R) which died in Senate Budget and Fiscal Review Committee.
SCA 7 (Wyland-R) Two-year budget bill
Requires the Legislature to pass a two-year budget bill by May 1 of each even-numbered year, as specified.
(Died in Senate Budget and Fiscal Review Committee)
A similar constitutional amendment was ACA 7 (Keene) which died in the Assembly Budget Committee.
SCA 8 (Harman-R) Appropriations limit
Requires that all funds collected by the state above its appropriation limit be held in a rebate account. Requires, within 30 days of the close of the end of the fiscal year, all funds in the rebate account to be rebated to the taxpayers on a pro rata basis to those who paid taxes on, or measured by, income for taxable years during the prior calendar year. Provides that for purposes of adjusting the appropriation limit for any fiscal year in event an emergency is declared by the Governor, approval by a 4/5 vote, rather than a 2/3 vote, of the legislative body of an affected entity of government is required to exclude an appropriation to an emergency account for related expenditures from the appropriation limit. Deletes provisions that exclude appropriations to comply with mandates of the courts or the federal government, appropriations for qualified capital outlay projects, appropriations for debt service, and certain other appropriations from the definition of "appropriations subject to limitation," and revises other definitions, as specified. Prohibits the state from incurring general obligation bond debt greater than the total amount of state bond debt in existence when this bill becomes operative. Prohibits bond brokers from recovering their expenses from a campaign waged in support of the bond measure through their fees and commissions on the sale of the bonds form the bond measure.
(Died in Senate Budget and Fiscal Review Committee)
SCA 9 (Ashburn-R) State budget: denial of legislator's salaries
Among other provisions, prohibits the Legislature from being paid if the budget bill is not passed by July 1. Provides that the Legislature must not recess or adjourn and shall stay in session until a budget bill has been passed and presented to the Governor.
(Died at Assembly Desk)
SCA 14 (Denham-R) Proposed balanced budget: Governor's salary
Requires the budget submitted by the Governor of each year to be a "balanced budget." If the budget is not balanced, as determined by the Legislative Analyst, then the Governor shall forfeit his/her salary from January 11 until the date he submits a balanced budget to the Legislature.
(Failed passage in Senate Budget and Fiscal Review Committee)
SCA 15 (Denham-R) State budget: legislative sessions
Requires that if the Legislature fails to pass the budget bill by June 15 of any year, that each house of the Legislature meet in session 24 hours a day, and not recess or adjourn until the budget bill is passed and presented to the Governor.
(Failed passage in Senate Rules Committee)
SCA 16 (Denham-R) State budget: forfeiture of legislative compensation
Specifies that in any year in which the budget bill is not passed by midnight on June 15, each member of the Legislature shall forfeit his/her salary for the period form June 16 until the date the budget bill is passed. Prohibits forfeited salary to be paid retroactively. Defines budget bill as a bill that makes appropriations for the support of the government of the state for the entire ensuing fiscal year.
(Failed passage in Senate Rules Committee)
SCA 22 (Torlakson-D) Budget vote: legislation
Exempts General Fund appropriations in the budget bill from the 2/3 legislative vote requirement.
(Died in Senate Rules Committee)
SCA 26 (Cogdill-R) Expenditure limitations
Enacts the Government Overspending Prevention Act which places a spending cap on General Funds and special funds and provides legislative changes concerning the budget process.
(Died in Senate being unassigned to a committee)
SCR 68 (Denham-R) Budget bill: legislative conference committee
Adds a provision to the Joint Rules of the Senate and Assembly for the 2007-08 Regular Session to require that any conference committee on the Budget bills be comprised of 10 members. Requires the Senate Rules Committee and the Speaker of the Assembly to appoint three members each, and the minority party caucuses in each house to appoint two members each.
(Failed passage in Senate Rules Committee)
SCR 69 (Denham-R) Budget bill votes: legislative action
Adds a provision to the Joint Rules of the Senate and Assembly for the 2007-08 Regular Session to require that a vote by a committee or subcommittee in either house of the Legislature to take action on the budget bill, or a vote by a conference committee to take action on the budget bill, be a two-thirds vote.
(Failed passage in Senate Rules Committee)
AB 450 (Emmerson-R) 2007 State Budget: Board of Chiropractic Examiners
Appropriates $1.542 million from the State Board of Chiropractic Examiners Fund to augment the appropriation to the Board of Chiropractic Examiners in the Budget Act of 2007, provided the Board continues the existing contract for services with the Department of Consumer Affairs through 6/30/08. These services include legal counsel, to assist the Board in creating an effective investigation and enforcement program, and personnel administration services, to assist the Board in examining, recruiting, and appointing investigators and inspectors employed by the Board.
Chapter 12, Statutes of 2008
AB 1838 (Huff-R) State department budgets: zero-based budget pilot project
Requires the Department of Finance to develop and implement a pilot project under which at least four state departments shall submit a zero-based budget for the 2010-11 fiscal year. Requires the department to evaluate the zero-based budget pilot program and report to the chairperson of the Joint Legislative Budget Committee, on or before 12/31/11, regarding whether a zero-based budget for the participating state departments resulted in an increased cost-effective delivery of public services.
(Failed passage in Assembly Budget Committee)
AB 2608* (Davis-D) Department of Rehabilitation: funding
Provides for a continuous appropriation of funds from the Federal Trust Fund to the Department of Rehabilitation in any fiscal year in which the Budget Act is not enacted by July 1 of that fiscal year.
(Died in Assembly Appropriations Committee)
AB 2709 (Walters-R) Department of Finance: state budget: Internet database
Require the Department of Finance, no later than 90 days after the Budget Act for each fiscal year is enacted, to make available on the department's Internet web site, a searchable database containing budget information for each state agency for that fiscal year. Requires that the database itemize the amount of funds available for each significant expenditure in each state agency including, at a minimum, an itemization of each expenditure of more than $250,000. Requires that the database be easily accessible at no cost to any member of the public, allow key word searches, and be updated in the event of midyear budget item reductions.
(Died in Assembly Business and Professions Committee)
ACA 11 (Blakeslee-R) Budget process: California Strategic Reserve Bank
Creates the California Strategic Reserve Bank, governed by a board of financial experts appointed by the Governor and legislative leaders, as specified, to reduce the volatility of the General Fund by moderating swings in revenues and accommodating short-term changes in revenue growth. Creates the Strategic Budget Reserve Fund, into which a specified portion of the General Fund revenues could be deposited and the administration of which is overseen by the bank along with the administration of the Budget Stabilization Account. Specifies circumstances under which the funding of the reserve fund could be suspended and under which appropriations or transfers could be made from the reserve fund.
(Died in Assembly Appropriations Committee)
ACA 12 (Plescia-R) State budget: constitutional changes
Requires the Legislative Analyst to determine and report to the Legislature whether the enacted budget bill is a balanced state budget, as defined. If the Legislative Analyst reports that it is not a balanced state budget, the Legislature is required to pass and send the Governor a bill or bills to balance the state budget within 15 days and the Governor may reduce expenditures in the enacted budget bill as necessary to balance the state budget if the Legislature does not do so. Requires the Legislative Analyst to make a similar determination and report quarterly. Provides that if the Legislature does not pass and send the Governor a bill or bills to balance the state budget within 15 days after a quarterly report, the Governor may reduce appropriations in the enacted budget bill as necessary to balance the state budget. Provides that local governments need to provide the new program or higher level of service until it has received a state subvention of funds to reimburse the local government.
(Died in Assembly Budget Committee)
ACA 19 (Villines-R) Budget process reform: spending cap
Establishes a spending cap on General Funds and special funds and makes other significant changes to the state budget process.
(Failed passage in Assembly Budget Committee)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 25* | Maldonado-R Income tax: health savings account | Other Income and Corporation Tax |
| SB 57 | Hollingsworth-R Personal income taxes | Other Income and Corporation Tax |
| SB 73* | Florez-D Income and corporation taxes: credit: biodiesel fuel | Other Income and Corporation Tax |
| SB 74* | Florez-D Income tax: biodiesel | Other Income and Corporation Tax Sales Tax |
| SB 111* | Ashburn-R Property tax: seismic safety | Property Tax |
| SB 149* | Hollingsworth-R Income tax relief: freeze | Other Income and Corporation Tax |
| SB 151* | Denham-R Income taxation: credit: qualified health expenses | Other Income and Corporation Tax |
| SB 153* | Migden-D Property taxation: change in ownership | Property Tax |
| SB 199* | Harman-R Income and corporation taxes: credit: health savings account | Other Income and Corporation Tax |
| SB 274 | Dutton-R Tax agencies: governmental reorganization | Miscellaneous |
| SB 297 | Romero-D Taxation: alcoholic beverages | Miscellaneous |
| SB 301 | Romero-D Local government finance: vehicle license fee | Miscellaneous |
| SB 308* | Margett-R Taxation: deductions: qualified vehicle transaction | Other Income and Corporation Tax |
| SB 359* | Runner-R Sales and use taxes: income and corporation taxes | Other Income and Corporation Tax Sales Tax |
| SB 417* | Cogdill-R Corporation tax: credit: sales and use taxes | Other Income and Corporation Tax Sales Tax |
| SB 420* | Negrete McLeod-D Corporation taxes: deduction: workers' compensation group | Other Income and Corporation Tax |
| SB 454* | Harman-R Estates and trust: taxation: exemption | Other Income and Corporation Tax |
| SB 526 | Cogdill-R Property taxation: tax-defaulted property: equity purchasers | Property Tax |
| SB 540* | Harman-R Sales and use taxes: exemption: fuel taxes | Sales Tax |
| SB 547 | Correa-D Property tax revenue allocations | Property Tax |
| SB 585* | Lowenthal-D Tax credits: farmworker housing | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 643 | Florez-D Personal income taxes: deductions: tuition programs: grants | Other Income and Corporation Tax |
| SB 700* | Ducheny-D Sales and use taxes: destination management company | Sales Tax |
| SB 740* | Calderon-D Taxes: credits: qualified motion picture production | Other Income and Corporation Tax |
| SB 749* | Oropeza-D Taxation: limited liability companies: annual fees | Other Income and Corporation Tax |
| SB 752 | Steinberg-D California Kids Investment & Development Savings Account Act | Other Income and Corporation Tax |
| SB 786 | Oropeza-D Budget report | Other State Budget Legislation |
| SB 794* | Maldonado-R Income tax: environmental building expenses | Other Income and Corporation Tax |
| SB 810* | Corbett-D Corporation tax: green vehicles | Other Income and Corporation Tax |
| SB 820* | Ashburn-R Income tax credit: cafeteria plans | Other Income and Corporation Tax |
| SB 857 | Correa-D Tax credits: air pollution | Other Income and Corporation Tax |
| SB 918 | Oropeza-D Income tax: tuition | Other Income and Corporation Tax |
| SB 928* | Harman-R Income/corporation taxes | Other Income and Corporation Tax |
| SB 938 | Oropeza-D Local sales and use taxes | Sales Tax |
| SB 955 | Ackerman-R Property tax: penalties | Property Tax |
| SB 978 | Harman-R Taxation: disclosure of information | Miscellaneous |
| SB 984 | Ashburn-R Property taxation: base-year value transfers | Property Tax |
| SB 1014 | Kuehl-D Taxation: single-payer health care coverage tax | Other Income and Corporation Tax |
| SB 1024* | Kehoe-D Telecommunications: Emergency Telephone Users Surcharge Act | Miscellaneous |
| SB 1026* | Calderon-D Personal income and corporation taxes: credit | Other Income and Corporation Tax |
| SB 1064* | Hollingsworth-R Taxation: disaster relief | Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| SB 1068* | Ducheny-D 2007 State Budget: augmentation | Other State Budget Legislation |
| SB 1072* | Senate Budget And Fiscal Review Committee Governor's August 2008 Revised Budget | Other State Budget Legislation |
| SB 1087* | Senate Budget And Fiscal Review Committee Republican Budget Bill | Other State Budget Legislation |
| SB 1098 | Migden-D Sales tax amnesty: medical marijuana | Sales Tax |
| SB 1101 | Cedillo-D Income tax checkoff: Emergency Fund Assistance Program | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1146 | Cedillo-D Local business license tax information | Miscellaneous |
| SB 1194* | Battin-R Clean Technology Commerce Zone | Other Income and Corporation Tax |
| SB 1233 | Harman-R Property tax: change in ownership | Property Tax |
| SB 1242* | Runner-R Tax credits: real estate | Other Income and Corporation Tax |
| SB 1247 | Lowenthal-D Farmworker housing assistance | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1284* | Lowenthal-D Property tax: welfare exemption | Property Tax |
| SB 1289* | Negrete McLeod-D Corporation taxes: deduction: group self-insurer | Other Income and Corporation Tax |
| SB 1417* | Hollingsworth-R Sales tax: trade-in vehicles | Sales Tax |
| SB 1430 | Torlakson-D Parcel tax: education | Property Tax |
| SB 1450* | Dutton-R Sales tax exemption: thrift stores | Sales Tax |
| SB 1456* | Denham-R Emergency interim appropriations | Other State Budget Legislation |
| SB 1463 | Maldonado-R Tax exempt trust: state parks | Other Income and Corporation Tax |
| SB 1484* | Alquist-D Tax credits: clean energy technology | Other Income and Corporation Tax |
| SB 1495 | Kehoe-D Property tax: disabled veterans: exemption | Property Tax |
| SB 1502 | Steinberg-D Tax checkoff: Lou Gehrig's Disease | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1562* | Hollingsworth-R Property taxation: exemption: tree damages | Property Tax |
| SB 1610* | Dutton-R Property tax: transfers | Property Tax |
| SB 1628* | Ducheny-D Sales tax: destination management companies | Sales Tax |
| SB 1641 | Oropeza-D Tax reports | Miscellaneous |
| SB 1710 | Oropeza-D Property tax: liens | Property Tax |
| SB 1750* | Alquist-D Corporation tax: intangible property | Other Income and Corporation Tax |
| SB 1776 | Assembly Revenue And Taxation Committee Property tax: administration | Property Tax |
| SB 1777 | Assembly Revenue And Taxation Committee Property tax: omnibus bill | Property Tax |
| SCA 4 | Ashburn-R Property tax: new construction exclusion: seismic | Property Tax |
| SCA 5 | McClintock-R State and local government finance: taxes: voter approval | Miscellaneous |
| SCA 7 | Wyland-R Two-year budget bill | Other State Budget Legislation |
| SCA 8 | Harman-R Appropriations limit | Other State Budget Legislation |
| SCA 9 | Ashburn-R State budget: denial of legislator's salaries | Other State Budget Legislation |
| SCA 12 | Senate Budget And Fiscal Review Committee Lottery | 2008 State Budget Trailer Bills |
| SCA 13 | Senate Budget And Fiscal Review Committee State finance | 2008 State Budget Trailer Bills |
| SCA 14 | Denham-R Proposed balanced budget: Governor's salary | Other State Budget Legislation |
| SCA 15 | Denham-R State budget: legislative sessions | Other State Budget Legislation |
| SCA 16 | Denham-R State budget: forfeiture of legislative compensation | Other State Budget Legislation |
| SCA 17 | Simitian-D Parcel tax | Property Tax |
| SCA 18 | Torlakson-D Special taxes: education | Miscellaneous |
| SCA 19 | Kehoe-D Property tax: new construction | Property Tax |
| SCA 21 | Kehoe-D Special taxes: public safety and fire protection | Miscellaneous |
| SCA 22 | Torlakson-D Budget vote: legislation | Other State Budget Legislation |
| SCA 24 | Dutton-R Property taxation: base year value | Property Tax |
| SCA 26 | Cogdill-R Expenditure limitations | Other State Budget Legislation |
| SCA 30 | Ashburn-R State finance | 2008 State Budget Trailer Bills |
| SCR 68 | Denham-R Budget bill: legislative conference committee | Other State Budget Legislation |
| SCR 69 | Denham-R Budget bill votes: legislative action | Other State Budget Legislation |
| SCR 116 | Harman-R Proposition 13: 30th anniversary | Property Tax |
| SJR 27 | Kehoe-D Federal tax credits: energy | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 8X* | Aanestad-R Income taxes: medical care | Other Income and Corporation Tax |
| SB 10X* | Maldonado-R Income tax deduction: health savings account | Other Income and Corporation Tax |
| SB 11X* | Harman-R Taxes: credit: health savings account | Other Income and Corporation Tax |
| SB 13X | Maldonado-R Tax credit: health care technology | Other Income and Corporation Tax |
| SB 20X* | Runner-R Personal income taxes: credit: primary care | Other Income and Corporation Tax |
| SB 21X* | Cogdill-R Taxes: credits: rural areas: medical professionals | Other Income and Corporation Tax |
| SB 23X* | Ashburn-R Tax credit: cafeteria plan | Other Income and Corporation Tax |
| SB 28X | Senate Budget And Fiscal Review Committee Revenue and Taxation: cleanup provisions | 2008 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1XXX* | Senate Budget And Fiscal Review Committee Budget Act of 2007: support of counties | 2007-08 State Budget Shortfall Legislation Miscellaneous |
| AB 10* | Assembly Budget Committee Employment: overtime compensation | 2008 State Budget Trailer Bills |
| AB 21* | Jones-D Income tax credit | Income Tax/Corporation Tax - Chaptered and Vetoed Other Income and Corporation Tax Sales Tax |
| AB 33* | Jeffries-R Income tax credit: school transportation costs | Other Income and Corporation Tax |
| AB 40* | Portantino-D Tax credit: umbilical cord collection | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 71* | Dymally-D Tax credits: health insurance | Other Income and Corporation Tax |
| AB 83 | Lieber-D Property tax administration: PARE program | Property Tax |
| AB 84* | Nakanishi-R Income tax: health savings accounts | Other Income and Corporation Tax |
| AB 85* | Nakanishi-R Income tax: health savings accounts | Other Income and Corporation Tax |
| AB 88* | Assembly Budget Committee Supplement to AB 1781 | 2008 State Budget Trailer Bills |
| AB 121* | Maze-R Tax credit: enterprise zones | Other Income and Corporation Tax |
| AB 135* | Houston-R Income and corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 142* | Plescia-R Income tax: health insurance | Other Income and Corporation Tax |
| AB 154* | Nakanishi-R Tax deduction: energy efficient buildings | Other Income and Corporation Tax |
| AB 155* | Nakanishi-R Tax credit: energy efficient homes | Other Income and Corporation Tax |
| AB 231 | Eng-D Emergency Telephone Users Surcharge Act | Miscellaneous |
| AB 245* | DeVore-R Income tax: health savings account | Other Income and Corporation Tax |
| AB 256 | Huff-R Highway Users Tax Account: appropriation of funds | Miscellaneous |
| AB 268* | Assembly Budget Committee Transportation finance | 2008 State Budget Trailer Bills Sales Tax Miscellaneous |
| AB 274* | Coto-D Taxation: credit: brownfield cleanup | Other Income and Corporation Tax |
| AB 287* | Nava-D Tax credit: freeze relief | Other Income and Corporation Tax |
| AB 293* | Strickland-R Tax exemption: renters and homeowners | Other Income and Corporation Tax |
| AB 307* | Hayashi-D Sales tax exemptions: fuel passenger transit buses | Sales Tax |
| AB 345 | Saldana-D Alcoholic Beverage Tax Law | Miscellaneous |
| AB 351* | Smyth-R Renters income tax: seniors | Other Income and Corporation Tax Property Tax |
| AB 388* | Gaines-R Renters' tax credit | Other Income and Corporation Tax Property Tax |
| AB 393* | Coto-D Tax: deduction: mortgage insurance | Other Income and Corporation Tax |
| AB 397* | Adams-R Sales and use taxes: exemption: fuel taxes | Sales Tax |
| AB 418 | Saldana-D Vehicles: fees: exemption: deployed National Guard member | Miscellaneous |
| AB 424* | Gaines-R Income and corporation taxes: credit: defensible space | Other Income and Corporation Tax |
| AB 450 | Emmerson-R 2007 State Budget: Board of Chiropractic Examiners | Other State Budget Legislation |
| AB 454* | Berryhill-R Taxation: conservation easements | Other Income and Corporation Tax |
| AB 495* | Tran-R Renters: taxation: seniors | Other Income and Corporation Tax Property Tax |
| AB 505* | Plescia-R Income and corporation taxes: credits: hybrid vehicles | Other Income and Corporation Tax |
| AB 519* | Assembly Budget Committee Education Budget Trailer Bill | 2008 State Budget Trailer Bills |
| AB 530 | Salas-D Taxation: military housing | Property Tax |
| AB 550 | Ma-D Property taxation: business property: audit | Property Tax |
| AB 561 | Walters-R Taxation: tax amnesty program | Miscellaneous |
| AB 583 | Hancock-D Tax checkoff: Fair Elections Fund | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 680* | Wolk-D Income and corporation tax credits: rice straw | Other Income and Corporation Tax |
| AB 689 | DeVore-R Taxes: employment verification | Other Income and Corporation Tax |
| AB 705 | Huffman-D Board of Equalization: conflict of interest | Miscellaneous |
| AB 726* | DeVore-R Income taxes: credit: mileage | Other Income and Corporation Tax |
| AB 728* | Plescia-R Sales tax exemption: food products | Sales Tax |
| AB 751* | Lieu-D Income and corporation tax credit: research and development | Other Income and Corporation Tax |
| AB 769* | Aghazarian-R Sales tax: biomass fuel | Sales Tax |
| AB 793* | Strickland-R Property tax: affordable housing | Property Tax |
| AB 819* | Sharon Runner-R Tax deductions: tuition programs | Other Income and Corporation Tax |
| AB 831 | Parra-D Tax expenditures | Miscellaneous |
| AB 846* | Blakeslee-R Sales tax exemption: marine funds | Sales Tax |
| AB 857* | Galgiani-D Sales tax: exemption: diabetic supplies | Sales Tax |
| AB 858* | Spitzer-R Income tax exemption: crime victim trusts | Other Income and Corporation Tax |
| AB 882* | Hernandez-D Sales tax exemption: energy | Sales Tax |
| AB 944* | Anderson-R Income tax exemption: National Guard | Other Income and Corporation Tax |
| AB 955* | Plescia-R Tax credit: small businesses | Other Income and Corporation Tax |
| AB 968* | Walters-R Taxation: homeowners' property exemption: renters' credit | Other Income and Corporation Tax Property Tax |
| AB 989* | Garrick-R Tax credit: health savings account | Other Income and Corporation Tax |
| AB 1001 | Parra-D Income tax checkoff: cancer | Other Income and Corporation Tax |
| AB 1004 | Parra-D Property tax revenue allocations | Property Tax |
| AB 1005 | Maze-R Corporation taxes: involuntary conversions | Other Income and Corporation Tax |
| AB 1012* | Charles Calderon-D Corporation tax law: water's edge | Other Income and Corporation Tax |
| AB 1040* | Duvall-R Income tax: deduction: medical care | Other Income and Corporation Tax |
| AB 1050* | La Malfa-R Sales tax exemption: fiber animals | Sales Tax |
| AB 1088* | Carter-D Taxation: surplus line brokers | Miscellaneous |
| AB 1094 | Arambula-D Diesel fuel tax: refunds and credits: reimbursement costs | Miscellaneous |
| AB 1095* | Parra-D Income tax check-off: military | Other Income and Corporation Tax |
| AB 1120* | Tran-R Sales & use tax: exemptions: disaster preparedness products | Sales Tax |
| AB 1132* | Berryhill-R Tax deduction: graywater irrigation system | Other Income and Corporation Tax |
| AB 1147* | Mullin-D Corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 1152* | Niello-R Sales tax: manufacturing equipment | Sales Tax |
| AB 1179* | Garrick-R Corporations: minimum annual tax | Other Income and Corporation Tax |
| AB 1183* | Assembly Budget Committee Health omnibus bill | 2008 State Budget Trailer Bills |
| AB 1186* | Karnette-D Private Railroad Car Tax Law: assessment factors | Property Tax |
| AB 1190* | Horton-R Taxation: fuel tax: exemptions and credits | Miscellaneous |
| AB 1206* | Smyth-R Sales tax exemption: research and development | Sales Tax |
| AB 1239* | Garrick-R Property taxation: fire safety devices | Property Tax |
| AB 1254 | Caballero-D Property tax revenue allocations | Property Tax |
| AB 1277 | Benoit-R Corporate tax: combined reporting: dividend elimination | Other Income and Corporation Tax |
| AB 1279* | Assembly Budget Committee 2008 Budget Trailer Bill: human services | 2008 State Budget Trailer Bills |
| AB 1285* | Parra-D Taxation: credits: research and development | Other Income and Corporation Tax |
| AB 1306 | Huff-R Sales taxes on gasoline | Sales Tax |
| AB 1338* | Assembly Budget Committee Resources | 2008 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1365 | Karnette-D Sales tax revenue: California Arts Council | Sales Tax |
| AB 1370* | Lieber-D Income and corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 1389* | Assembly Budget Committee 2008 General Gov't Budget Trailer Bill | 2008 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1398* | Arambula-D Targeted economic development areas: tax credits | Other Income and Corporation Tax |
| AB 1439* | Levine-D Tax credits: employee fitness | Other Income and Corporation Tax |
| AB 1443* | DeVore-R Income and corporation taxes: rate reduction | Other Income and Corporation Tax |
| AB 1451* | Leno-D Property tax: solar energy systems | Property Tax |
| AB 1452* | Assembly Budget Committee Taxation | 2008 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| AB 1485* | Jeffries-R Property tax exemption: veterans | Property Tax |
| AB 1526* | Assembly Budget Committee Before and after school programs | 2008 State Budget Trailer Bills |
| AB 1527* | Arambula-D Tax credits: California Cleantech Advantage Act of 2008 | Other Income and Corporation Tax |
| AB 1546 | Charles Calderon-D Income taxes: limited liability companies: fees | Other Income and Corporation Tax |
| AB 1552 | Feuer-D Petroleum products: information | Miscellaneous |
| AB 1561* | Charles Calderon-D Taxation: federal conformity | Other Income and Corporation Tax |
| AB 1590 | Leno-D Voter-approved local assessment: San Francisco | Miscellaneous |
| AB 1591* | Ma-D Corporation Tax Law: allocation and apportionment | Other Income and Corporation Tax |
| AB 1592* | Huff-R Personal income taxes | Other Income and Corporation Tax |
| AB 1646 | DeSaulnier-D Local transactions and use taxes | Sales Tax |
| AB 1651* | Arambula-D Tax credits: qualified capital equipment | Other Income and Corporation Tax |
| AB 1654* | Huffman-D 2008-09 Budget Trailer Bill: lottery | 2008 State Budget Trailer Bills |
| AB 1681* | Houston-R Sales tax exemptions: manufacturing equipment | Sales Tax |
| AB 1693 | Eng-D Income tax returns: refunds: savings bonds | Other Income and Corporation Tax |
| AB 1700* | La Malfa-R Personal income taxes: credit: volunteer firefighters | Other Income and Corporation Tax |
| AB 1741* | Assembly Environmental Safety And Toxic Materials Committee 2008-09 State Lottery Budget Trailer Bill | 2008 State Budget Trailer Bills |
| AB 1781* | Laird-D 2008 Budget Act | 2008 State Budget Legislation |
| AB 1805* | Assembly Budget Committee 2008 Budget Trailer Bill: special education | 2008 State Budget Trailer Bills |
| AB 1812 | Arambula-D Income tax checkoff: firefighters/peace officers | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1827 | Beall-D Property tax: revenues | Property Tax |
| AB 1838 | Huff-R State department budgets: zero-based budget pilot project | Other State Budget Legislation |
| AB 1839 | Charles Calderon-D Sales tax: worthless accounts | Sales Tax |
| AB 1840 | Charles Calderon-D Sales tax: retailers | Sales Tax |
| AB 1848 | Ma-D Income tax returns: withholding | Other Income and Corporation Tax |
| AB 1853* | Anderson-R Tax deductions: defensible space | Other Income and Corporation Tax |
| AB 1881 | Tran-R Sales tax: interest abatement | Sales Tax |
| AB 1890* | Berg-D Sales tax exemption: volunteer fire departments | Sales Tax |
| AB 1895 | Silva-R Sales tax: administration | Sales Tax |
| AB 1901 | Silva-R Board of Equalization: administration: interest | Miscellaneous |
| AB 1912* | Plescia-R Income tax credit: wildfire risk relocation | Other Income and Corporation Tax |
| AB 1918* | Niello-R Mortgage forgiveness debt | Other Income and Corporation Tax |
| AB 1919* | Silva-R Sales tax: nonprofit organizations on military installations | Sales Tax |
| AB 1925 | Eng-D Unpaid income tax liabilities | Other Income and Corporation Tax |
| AB 1926 | Horton-R Sales tax: interest | Sales Tax |
| AB 1935 | Fuller-R Income tax checkoff: ovarian cancer | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1938* | Plescia-R Income tax credit: spaying/neutering | Other Income and Corporation Tax |
| AB 1956 | Charles Calderon-D Sales tax: digital property report | Sales Tax |
| AB 1957 | Eng-D Qualified use tax payment | Sales Tax |
| AB 1959* | Jeffries-R Replicated tax payments: return | Property Tax |
| AB 2009 | Hernandez-D Utility user taxes: exemption | Miscellaneous |
| AB 2026* | Villines-R 2008-09 Budget Trailer Bill: State property | 2008 State Budget Trailer Bills |
| AB 2047 | Horton-R Board of Equalization: business and special taxes | Miscellaneous |
| AB 2054* | Plescia-R Sales tax exemption: blood centers | Sales Tax |
| AB 2114 | Villines-R Corporation tax: study | Other Income and Corporation Tax |
| AB 2152 | Duvall-R Sales and use tax: security deposits | Sales Tax |
| AB 2178* | Garrick-R Corporation tax: minimum franchise tax | Other Income and Corporation Tax |
| AB 2217 | Parra-D Income tax: voluntary contribution funds | Other Income and Corporation Tax |
| AB 2240* | Tran-R Diesel fuel tax: exemption: biodiesel | Miscellaneous |
| AB 2249 | Niello-R Tax refunds | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2256* | Duvall-R Income tax: renters' credit | Other Income and Corporation Tax Property Tax |
| AB 2277 | Eng-D Property tax revenues: community colleges | Property Tax |
| AB 2291 | Mendoza-D Income tax checkoff: Municipal Shelter Spay-Neuter Fund | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2292* | Garrick-R Income tax: health savings accounts | Other Income and Corporation Tax |
| AB 2297 | Saldana-D Alcoholic Beverage Tax Law | Miscellaneous |
| AB 2321 | Feuer-D Transportation funding: County of Los Angeles | Sales Tax |
| AB 2344 | Beall-D Cigarette and Tobacco Products Licensing Act | Miscellaneous |
| AB 2372* | Coto-D Public postsecondary education: systemwide fees: limitations | Other Income and Corporation Tax |
| AB 2411 | Caballero-D Property tax: refunds | Property Tax |
| AB 2459 | Davis-D Property taxation: Senior Citizen Tax Work-Off Program | Property Tax |
| AB 2461 | Davis-D Property tax: split roll study | Property Tax |
| AB 2487 | Berg-D Franchise Tax Board: restitution: collection | Miscellaneous |
| AB 2488* | Houston-R Taxes: depreciation deduction | Other Income and Corporation Tax |
| AB 2491* | Gaines-R Taxes: depreciation: expensing | Other Income and Corporation Tax |
| AB 2518 | Torrico-D Income tax checkoff: cancer research | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2556* | Duvall-R Income tax deduction: health insurance | Other Income and Corporation Tax |
| AB 2568* | Houston-R Property tax exemption: disabled veterans | Property Tax |
| AB 2579 | Niello-R Property tax: spousal transfers | Property Tax |
| AB 2601 | Benoit-R Local government finance: vehicle license fee revenues | Miscellaneous |
| AB 2605* | Nakanishi-R Income taxes: credit: nonpublic schools | Other Income and Corporation Tax |
| AB 2608* | Davis-D Department of Rehabilitation: funding | Other State Budget Legislation |
| AB 2623* | Strickland-R Tax credit: emergency standby generators | Other Income and Corporation Tax |
| AB 2676 | Charles Calderon-D Transient occupancy tax | Miscellaneous |
| AB 2709 | Walters-R Department of Finance: state budget: Internet database | Other State Budget Legislation |
| AB 2727 | La Malfa-R Tax proceedings | Miscellaneous |
| AB 2744 | Huffman-D Motor vehicle fuel tax | Miscellaneous |
| AB 2755 | Hayashi-D Income tax payments: electronic remittance | Other Income and Corporation Tax |
| AB 2781* | Jeffries-R Taxation: charitable contributions | Other Income and Corporation Tax |
| AB 2784* | Lieber-D Medi-Cal: hospitals: reimbursements | 2008 State Budget Trailer Bills |
| AB 2872 | Houston-R Property tax: local government finance | Property Tax |
| AB 2897* | Hancock-D Income tax rates | Other Income and Corporation Tax |
| AB 2914* | Charles Calderon-D Adult entertainment taxes | Sales Tax |
| AB 2928 | Spitzer-R Franchise Tax Board: collections | Miscellaneous |
| AB 2930* | Laird-D Tax credit: Natural Heritage Preservation | Other Income and Corporation Tax |
| AB 3009* | Brownley-D Sales and use taxes: itinerant vendors | Sales Tax |
| AB 3016 | Cook-R Income tax checkoff: Military Family Relief Fund | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 3035 | Huffman-D Property tax: exemptions: supplemental assessment | Property Tax |
| AB 3078 | Assembly Revenue And Taxation Committee Income/corporation tax: omnibus bill | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 3079 | Assembly Revenue And Taxation Committee Sales and use tax: reporting | Sales Tax Miscellaneous |
| AB 3080 | Assembly Revenue And Taxation Committee Property taxation: local administration | Property Tax |
| ACA 3 | Gaines-R Expenditure limits | Miscellaneous |
| ACA 11 | Blakeslee-R Budget process: California Strategic Reserve Bank | Other State Budget Legislation |
| ACA 12 | Plescia-R State budget: constitutional changes | Other State Budget Legislation |
| ACA 13 | DeVore-R Property tax: exemption: state-owned property | Property Tax |
| ACA 19 | Villines-R Budget process reform: spending cap | Other State Budget Legislation |
| ACR 105 | Huff-R Proposition 13: 30th anniversary | Property Tax |
| AJR 50 | Fuentes-D Federal renewable energy tax credits | Other Income and Corporation Tax |
| AB 4X* | Nakanishi-R Tax deduction: health savings accounts | Other Income and Corporation Tax |
| AB 5X* | Nakanishi-R Tax credits: health savings account | Other Income and Corporation Tax |
| AB 3XXX* | Assembly Budget Committee 2007 Budget Act: state government reductions | 2007-08 State Budget Shortfall Legislation |
| AB 4XXX* | Assembly Budget Committee 2007 Budget: education finance: apportionment: deferral | 2007-08 State Budget Shortfall Legislation |
| AB 5XXX* | Assembly Budget Committee 2007 Budget: Health Services | 2007-08 State Budget Shortfall Legislation |
| AB 6XXX* | Assembly Budget Committee 2007 Budget: Human Services reductions | 2007-08 State Budget Shortfall Legislation |
| AB 7XXX* | Assembly Budget Committee 2007 Budget: Highway Users Tax: payment deferral | 2007-08 State Budget Shortfall Legislation Miscellaneous |
| AB 8XXX* | Assembly Budget Committee 2007 Budget: state operations | 2007-08 State Budget Shortfall Legislation |
| AB 9XXX* | Nunez-D Oil severance tax | Other Income and Corporation Tax |
| AB 23XXX* | Charles Calderon-D Sales tax: property shipped out of state | Sales Tax |
| AB 25XXX | Charles Calderon-D Tax penalties: income and franchise tax | Other Income and Corporation Tax Sales Tax |
| AB 27XXX* | Charles Calderon-D Tax credits: research and development | Other Income and Corporation Tax |
| AB 28XXX* | Charles Calderon-D Sales tax: property shipped outside the state | Sales Tax |
| AB 30XXX* | Charles Calderon-D Income and corporation taxes: oil producers | Other Income and Corporation Tax |
| AB 31XXX* | Charles Calderon-D Corporate taxes: exclusions | Other Income and Corporation Tax |
| AB 32XXX* | Charles Calderon-D Corporation tax: water's-edge election | Other Income and Corporation Tax |
| AB 33XXX | Charles Calderon-D Use tax: administration | Sales Tax |
| AB 35XXX* | Charles Calderon-D Tax incentives; enterprise zone | Other Income and Corporation Tax |
| AB 36XXX | Laird-D Income and corporation taxes | 2008 State Budget Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed |