Revenue and Taxation


State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous

Index State Budget Legislation

See the LEGISLATIVE OVERVIEW in the beginning of this book for the details of the 2004 budgetary process.

SB 23* (Sher-D) Budget Act of 2003: Office of Emergency Services

Reappropriates funds related to the administration of grants at the Office of Emergency Services (OES). Specifically, it reappropriates grant funds to OES related to public safety and victim's services grants and appropriates $1.13 million from the reappropriation to state operations for OES for grant administration costs.

Chapter 44, Statutes of 2004

SB 976* (Ducheny-D) Budget Act of 2002

Amends the Budget Act of 2002 by reverting a specified amount from the Harbors and Watercraft Revolving Fund to the Public Beach Restoration Fund and authorizing the transfer of the moneys for expenditure pursuant to the California Public Beach Restoration Act.

Chapter 15, Statutes of 2004

SB 985 (McClintock-R) Zero-based budgeting

Requires, beginning in fiscal year 2004-05, every state agency, department and court to submit a budget to the State Department of Finance utilizing zero-based and performance-based budgeting methods. Requires the budget submitted by the Governor to the Legislature utilize zero-based and performance-based budgeting methods. Establishes a task force to assist the state in transitioning to zero-based and performance-based budgets.

(Died in Senate Budget and Fiscal Review Committee)

SB 1041* (Senate Budget And Fiscal Review Committee) Budget Act of 2003: trailer bill

Along with SB 1057 (Senate Budget and Fiscal Review Committee) and the Governor's administrative actions provides General Fund (GF) solutions totaling $990 million. It (1) amends the Budget Act of 2003 to provide approximately $145 million in GF solutions for the current fiscal year, (2) amends the State Department of Financial Institutions budget to provide a $1.8 million loan from the Credit Union Fund to the GF, (3) amends the State Department of Corporations budget to transfer $500,000 of additional fines and penalties revenue to the GF, (4) amends the State Department of Housing and Community Development budget to disencumber $5 million of dormant project funds, (5) amends the California Housing Finance Agency to revert $3.9 million of unused funds to the GF, (6) amends the Office of Real Estate Appraisers budget to provide a loan of $2 million from the Real Estate Appraiser Regulation Fund Assets to the GF, (7) amends the State Department of Motor Vehicles budget to eliminate $600,000 of GF support, and (8) amends the State Department of Water Resources budget to revert $105 million of unencumbered funds for prior year local flood control projects.

Chapter 23, Statutes of 2004

SB 1057* (Senate Budget And Fiscal Review Committee) Vehicle license fees: 2003 Budget Act trailer bill

Updates and corrects the definition of the vehicle license fee (VLFs) backfill funding gap for local government and appropriates funds for hardship allocations. Specifically, (1) revises the definition of the VLFS funding gap to be the amount of VLFS offsets that were not transferred from the General Fund to the Motor Vehicle License Fee (MVLF) Account in the Transportation Tax Fund and to the Local Revenue Fund for registrations and renewals due prior to October 1, 2003. Includes offset transfers not made starting June 20, 2003, (2) requires the State Controller to transfer the amount of the VLFS funding gap to MVLF for allocation to cities and counties on August 15, 2006, or an earlier date if the Legislature specifies one, and (3) appropriates $20.4 million from the GF for advance "hardship" payments of the VLFS "gap" to local governments that have demonstrated that waiting to receive their gap payment in 2006 would impose an immediate hardship. Deletes the reference in existing law to a $40 million authorization for hardship allocations.

Chapter 24, Statutes of 2004

SB 1096* (Senate Budget And Fiscal Review Committee) Local government financing: budget trailer bill

Generates $1.3 billion in annual General Fund savings in 2004-05 and 2005-06 by reducing payments to, or shifting funds from, local governments and implementing statutory provisions of the local government portion of the State Budget, including changes to the Vehicle License Fee Law.

Chapter 211, Statutes of 2004

SB 1097* (Senate Budget And Fiscal Review Committee) General government: Budget trailer bill

Makes statutory changes in the areas related to the former State Technology, Trade, and Commerce Agency to enact the 2004 Budget Act. Allows the State Department of Housing and Community Development (HCD) to change a fee up to $10 to provide reimbursement to the General Fund for the cost of the Enterprise Zone Program (Sunsets July 1, 2006). Transfers the Office of Military Base Retention and Reuse from the HCD to the State Business, Transportation and Housing Agency.

Chapter 225, Statutes of 2004

SB 1098* (Senate Budget And Fiscal Review Committee) Transportation: financing: Budget trailer bill

Approves transfers of up to $140 million in sales tax spillover revenue to the Traffic Congestion Relief Fund instead of the Public Transportation Account to help repay transportation loans to the General Fund. Amends statute to require a long-range highway maintenance plan. Reduces the fee from $20 to $6 for an original or replacement State Department of Motor Vehicles identification card issued to an indigent person. Requires that the 2004-05 Proposition 42 suspension contained in SB 1099 (Senate Budget and Fiscal Review Committee) is to be repaid in full with interest by June 30, 2008.

Chapter 212, statutes of 2004

SB 1099* (Senate Budget And Fiscal Review Committee) Proposition 42 suspension: Budget trailer bill

Suspends the transfers of motor vehicle fuel sales tax revenues from the General Fund to the Transportation Investment Fund for the 2004-05 fiscal year.

Chapter 210, Statutes of 2004

SB 1100* (Senate Budget And Fiscal Review Committee) Taxation trailer bill

Imposes fees by the State Franchise Tax Board covering installment agreements and rush services, suspends the Teacher Retention Tax Credit for two years, requires use tax to be paid if a vehicle, vessel or aircraft is brought into the state within 12 months, suspends the National Heritage Preservation Tax Credit Act of 2000 until June 2005, unless revenues lost from those credits are reimbursed and maintains the $1 million cap placed in the credit in 2000, but extends it through the 2007-08 fiscal year and provides for an amnesty program for sales use tax and income and corporation tax.

Chapter 226, Statutes of 2004

SB 1101* (Senate Budget And Fiscal Review Committee) Education finance: Budget trailer bill

Suspends the Proposition 98 minimum guarantee for education for the 2004-05 fiscal year.

Chapter 213, Statutes of 2004

SB 1102* (Senate Budget And Fiscal Review Committee) General government budget trailer bill

Provides for the necessary statutory changes in the area of general government in order to enact the 2004 Budget Act. Those areas being affected are the Office of Privacy Protection funding, Athletic Commission funding and fees, State Department of Alcoholic Beverage Control fines, punitive damage awards, elimination of juror pay for government employees, State Department of Justice Public Rights Division cost recovery, continuous appropriation for Victims of Corporate Fraud Compensation Fund, Scholarshare Investment Board Authority and transfer, State Department of Food and Agriculture position management, converting Government Claims Board programs to fees and reimbursements, Statewide Emergency Response Funding Authority, Indian Gaming Special Distribution Fund, Secretary of State exempt positions, State Controller's 21st Century Project, Public Works Board Augmentation Authority and design build process approvals, rental rates charged by the state, Office of State Publishing, homicide trials costs, Special Fund loan reporting requirements, State Department of Justice Litigation Report Fund, the Santa Barbara County Formation Commission, booking fees, rural and small county law enforcement grants, expanding the membership of the Infrastructure Bank Board, narrows the requirement of the housing element local mandate, Court Technology Information System, revises trial court filing fees provisions, electronic reporting of court proceedings, trial court collective bargaining, trial court base funding adjustments, Office of Migrant Services Programs, daily rental rates for farmworker housing, Car Wash Worker Fund, prisoner hearing reimbursements, State Department of Corrections Medical Contracting, State Department of Corrections Business Information System Project, California Alternative Energy and Advanced Transportation Financing Authority Bonding Authority, California Teleconnect Program, Unclaimed property from Canadian firms, elimination of the Earthquake Grant and Loan Program, establishes the new Deficit Recovery Fund, makes various state mandates optional, and renames the Fifth Appellate District Courthouse in Fresno the George N. Zenovich Court of Appeals Building.

Chapter 227, Statutes of 2004

SB 1103* (Senate Budget And Fiscal Review Committee) Health omnibus budget trailer bill

Enacts the omnibus health trailer bill for the 2004-05 State Budget which includes issues concerning Medi-Cal fees and reimbursements, adult day centers moratorium, Healthy Families Program premiums increase, federally qualified health centers and rural health centers, graduate medical education, federal bioterrorism funds, Baby Botulism Immune Program, special funds to track rebates on various programs, newborn screening program, hospital contract information, supplemental wage adjustments for nursing homes, developmental disability services, and mental health services.

Chapter 228, Statutes of 2004

SB 1104* (Senate Budget And Fiscal Review Committee) Human services: budget trailer bill

Enacts the omnibus human services trailer bill of the 2004-05 State Budget which includes these various issues: In-Home Supportive Services program changes, delaying the state cost-of-living adjustment (COLA) for SSI/SSP grants from funding to April 2005, suspends the CalWORKs grants COLA for three months, makes CalWORKs reforms, Tribal Temporary Aid for Needy Families, child care reforms, foster care reforms, increases community care licensing fees, Drug Court Initiative grants, and develops strategies to provide non-General Fund support for the Song Brown Family Physician Training Program.

Chapter 229, Statutes of 2004

SB 1105* (Senate Budget And Fiscal Review Committee) State Public Employees' Retirement budget trailer bill

Provides that new state employees who become members of the State Public Employees' Retirement System shall not make or receive credit for their service for the fist two years of employment and requires that they contribute five percent of their monthly compensation to an alternative retirement system, similar to a 401(K). Extends the sunset date for the Rural Health Care Program for those state employees in rural areas from January 1, 2005 to January 1, 2008.

Chapter 229, Statutes of 2004

SB 1106* (Senate Budget And Fiscal Review Committee) California pension restructuring: Budget trailer bill

Enacts the California Pension Restructuring Bond Act of 2004 allowing the issuance of up to $2.6 billion in bonds for the purpose of paying the state's obligation to the State Public Employees' Retirement System.

Chapter 214, Statutes of 2004

SB 1107* (Senate Budget And Fiscal Review Committee) Natural resources Budget trailer bill

Enacts the natural resources and environmental protections statutory changes for the 2004-05 State Budget. Issues include increasing the smog check fee to fund the Carl Moyer Clean Air Program, increasing the Watermaster fees, establishing a River Parkways Program, establishing a Sierra Nevada Cascade Program, establishing a new dairy water quality program, coordinating the state's climate change activities, transferring the California Main Street Program to the Office of Historic Preservation, consolidating programs in the California Environmental Protection Agency, limiting creation of new state maintenance areas, clarifying provisions of CALFED Grant programs, limiting timber harvested under a programmatic timberland environmental impact report, clarifying allocation of the Whale Tail License Plate Fund, increasing transfers of the Williamson Act cancellation fees from the General Fund to the Soil Conservation Fund, clarifying provisions of the Fish and Game Preservation Fund and consolidating the State Department of Pesticide Regulation local subvention funding for activities.

Chapter 230, Statutes of 2004 - Item Veto

SB 1108* (Senate Budget And Fiscal Review Committee) Education finance: budget trailer bill

Enacts statutory change for the education portion of the 2004-05 State Budget. Issues include appropriating $109.9 million for school district revenue limit equalization and specifies a formula for this purpose, continuing revenue limit deficit factors, suspending the 2004-05 statutory division of Proposition 98 split, appropriating $150 million for each fiscal year starting in 2006-07 for Proposition 98 settle up, suspending several education mandates, requiring the Commission on State Mandates to reconsider its decision on Standardized Testing and Reporting program mandates, reducing base and categorical funding, excluding regional occupational centers and programs for the State Public Employees' Retirement System offset, providing accounting for community day centers, appropriating $270 million to one-time Proposition 98 funds for a number of programs including payoffs due to the Williams lawsuit, extending the expenditures period of appropriations made for specified K-12 program deferrals, deferring $715.2 million in payments for account principal, revising funding for students residing in foster care, making changes to the funding of service at the State Library, establishing the student fee at the California Community Colleges at $26 per unit, continuing the deferral of community college apportionments, specifying the allocation methodology for community college equalization funds, establishing a dual admissions program at the California State University and requests the University California to establish a like program, and expanding the authority of EdFUND to provide additional fiscal- and related services..

Chapter 216, Statutes of 2004 - Item Veto

SB 1110* (Cedillo-D) State employees: Budget trailer bill

Provides an addendum to a memorandum of understanding (MOU) between the state and State Bargaining Unit 6 (the California Correctional Peace Officers Association) specifying a reduced rate of compensation that had previously been negotiated. Provides that additional changes made in the MOU involving the transfer of peace officers, psychological screening requirements, training, and seniority calculations.

Chapter 217, Statutes of 2004

SB 1111 (Senate Budget And Fiscal Review Committee) Veterans affairs: budget trailer bill

Eliminates the Office of the Inspector General for the State Department of Veterans Affairs and duties associated with that position.

Chapter 218, Statutes of 2004

SB 1112* (Senate Budget And Fiscal Review Committee) State responsibility area fire protection benefit fee

Repeals the provisions of the state responsibility area fire protection fee.

Chapter 219, Statutes of 2004

SB 1113* (Senate Budget And Fiscal Review Committee) 2004-05 State Budget

Enacts the 2004-05 State Budget. The total General Fund (GF) revenues are estimated at $80.4 billion, while estimated expenditures are approximately $78.7 billion. Specifies that the total budget for all funding sources is approximately $105.3 billion with a total GF reserve of $768 million.

Chapter 208, Statutes of 2004 - Item Veto

SB 1119* (Senate Budget And Fiscal Review Committee) Ballot measures: SCA 4: budget trailer bill

Suspends provisions of the Elections Code to allow a proposed constitutional amendment, SCA 4, to appear on the November 2, 2004 ballot as Proposition 1A.

Chapter 209, Statutes of 2004

SB 1120 (Senate Budget And Fiscal Review Committee) Budget Act of 2003: contingencies or emergencies

Appropriates $477,446,000 in augmentation of the 2003 Budget Act.

Chapter 220, Statutes of 2004

SB 1270 (Ortiz-D) Budget Act appropriations

Requires the Joint Legislative Budget Committee and the Governor to jointly develop a plan that outlines by agency and strategy the allocation, as proposed by the bill, of any revenues deposited in the General Fund for any fiscal year that exceeds the amount appropriated from the General Fund for that fiscal year, excluding any revenues the expenditure of which would be restricted by law.

(Died in Senate Budget and Fiscal Review Committee)

SB 1448 (Alpert-D) Pupil assessment: budget trailer bill

Reauthorizes the Standardized Testing and Reporting Program until January 1, 2011, and makes various changes to the provisions of existing law governing the program.

Chapter 233, Statutes of 2004

SB 1809 (Dunn-D) Labor Code: budget trailer bill

Significantly amends the "Labor Code Private Attorneys General Act of 2004" [SB 796 (Dunn-D), Chapter 906, Statutes of 2003], by enacting specified procedural and administrative requirements that must be met prior to bringing a private action to recover civil penalties for Labor Code violations.

Chapter 221, Statutes of 2004

SB 1842 (Chesbro-D) Budget Act of 2003: contingencies or emergencies

Appropriates $103,266,000, as scheduled, in augmentation of Budget Act appropriations. Appropriates specified funds for any Medical Assistance Program local assistance expenditures resulting in a deficiency in the 2003-04 fiscal year, as specified. Authorizes the Director of the State Department of Finance to withhold authorization for the expenditure of funds appropriated in the bill until preliminary estimates of potential deficiencies are verified.

Chapter 43, Statutes of 2004

SCA 4 (Torlakson-D) Local government finance: budget trailer bill

Places a constitutional amendment to protect local government revenues before the voters at the November 2, 2004 General Election.

Resolution Chapter 133, Statutes of 2004

SB 13X (Senate Budget And Fiscal Review Committee) State Department of Corrections

Reduces the length of the correctional officer academy from 16 weeks to 12 weeks. Requires the State Department of Corrections, the appropriate collective bargaining unit, and the Correctional Peace Officers' Standards and Training approval prior to implementation. Adds a four-week on-the-job training program at the end of the correctional academy. Savings of $1.506 million in 2002-03 and $3.648 million in 2003-04.

Chapter 5, Statutes of 2003-04, First Extraordinary Session

SB 15X (Senate Budget And Fiscal Review Committee) State Department of Corrections

Increases work and compliance credits to nonserious offenders. Savings of $14.7 million General Fund in 2002-03 and $68.9 million savings in 2003-04.

Vetoed by the Governor

SB 18X* (Chesbro-D) Education finance

Reduces the current year K-14 Proposition 98 education budget by $2.4 billion. Of this amount, $1.2 billion in current-year payments are deferred into the budget year. Specifies that the remainder of the reductions include $1 billion spending cuts and $661 million in revisions of unspent appropriations.

Chapter 4, Statutes of 2003-04, First Extraordinary Session

SB 19X* (Chesbro-D) General government

Makes a variety of reductions and other adjustments to the Budget Act of 2002 and allows the Director of the State Department of Finance to revert additional amounts from specified funds to the General Fund. Cuts $845 million in the current fiscal year.

Chapter 3, Statutes of 2003-04, First Extraordinary Session

SB 20X* (Senate Budget And Fiscal Review Committee) State teachers' retirement

Reduces, by $500 million, the state's statutory 2003-04 contribution to the Supplemental Benefit Maintenance Account in the State Teachers' Retirement Fund. Appropriates $500 million plus cumulative earnings, if necessary, to maintain purchasing power protection through 2035-36.

Chapter 6, Statutes of 2003-04, First Extraordinary Session

SB 22X* (Senate Budget And Fiscal Review Committee) State financing

Clarifies and limits existing appropriation authority to pay for credit enhancement costs of Revenue Anticipation Warrants (RAW) and certain other borrowings, as recommended by the State Attorney General. Appropriates $1.6 million (General Fund) for pre-issuance costs of RAW in 2002-03.

Chapter 12, Statutes of 2003-04, First Extraordinary Session

SB 24X* (Senate Budget And Fiscal Review Committee) Social services

Makes a series of statutory changes necessary to reduce funding of various social services programs. Specifically, it suspends performance incentives and incentives to enroll children in private health insurance programs for local child support programs for three years, transfers the Habilitation Services Program from the State Department of Rehabilitation to the State Department of Developmental Services, and makes implementation of the Senior Housing Information and Support Center contingent on a budget appropriation. Results in $5.1 million in savings in the 2003-04 fiscal year and $7.3 million in savings in the 2004-05 fiscal year.

Chapter 7, Statutes of 2003-04, First Extraordinary Session

SB 25X* (Senate Budget And Fiscal Review Committee) Public safety

Repeals various reporting requirements by various entities to the State Office of Emergency Services concerning dam safety and provides that the peace officer standards and training supervisorial training positions apply only to the State Department of Corrections, rather than the State Department of the Youth Authority. Results in General Fund savings in the 2003-04 fiscal year of $479,000.

Chapter 8, Statutes of 2003-04, First Extraordinary Session

SB 26X* (Senate Budget And Fiscal Review Committee) Health care financing

Enacts various reductions in Medi-Cal, Healthy Families outreach, Prostate Cancer treatment and Early Mental Health programs. Implements specified reductions for General Fund savings of $317.2 million and General Fund (Proposition 98) savings of $10 million.

Chapter 9, Statutes of 2003-04, First Extraordinary Session

SB 28X* (Senate Budget And Fiscal Review Committee) Education finance

Makes changes to the 2002-03 Budget Act that are necessary to reduce Proposition 98 funding to the level proposed in the Governor's January Budget. Specifies that the proposed changes, totaling $161.9 million, are the result of previously unidentified prior year savings ($113.2 million) combined with a deferral of funding for K-12 staff development ($48.7 million).

Chapter 10, Statutes of 2003-04, First Extraordinary Session

SB 29X* (Senate Budget And Fiscal Review Committee) Public pension obligations

Enacts the California Pension Obligation Financing Act (Act), which authorizes the issuance of bonds and the creation of ancillary obligations for the purpose of funding or refunding the state's pension obligations, as specified. Continuously appropriates from the General Fund, without regard to fiscal years, the amount necessary to pay the principal and interest on the bonds and other obligations incurred in connection with the bonds, subject to certain limits. Authorizes the Pension Obligation Bond Committee, as established by the bill, to bring an action to determine the validity of the bonds issued, pursuant to the Act. Becomes inoperative on June 3, 2009 and is repealed on January 1, 2010.

Chapter 11, Statutes of 2003-04, First Extraordinary Session

AB 499 (Canciamilla-D) State Budget: two-year spending plan

Establishes a two-year budget planning cycle.

(Died in Assembly Budget Committee)

AB 1451 (Wyland-R) State Budget

Provides that if the Legislature fails by midnight of June 30 to pass the Budget Bill for the ensuing fiscal year, amounts equal to one-sixth of the amounts appropriated by each of the items of appropriation in the Budget Act for the current fiscal year shall be appropriated, as specified, and that this appropriation authority applies until September 1 or until the Budget Act for the ensuing fiscal year is enacted, whichever occurs first.

(Died in Assembly Budget Committee)

AB 1554* (Keene-R) School finance: budget trailer bill

Authorizes the state to make emergency loans to school district and then transfer those loans to lease financing made available by the California Infrastructure and Economic Development Bank, which will be authorized to issue bonds for that purpose. Requires that three outstanding emergency loans that have been made to the West Contra Costa, Oakland and Vallejo School Districts, be refinanced through the bank, using district-owned facilities to secure the loans.

Chapter 263, Statutes of 2004

AB 1871 (Nakano-D) State Budget

Requires the budget submitted by the Governor to the Legislature to include a summary of General Fund obligations to any special accounts and the dates the obligations are due.

(Died in Assembly Budget Committee)

AB 2104* (Assembly Budget Committee) Cleanup of the trailer bills

Makes the following changes in the various trailer bills as follows: makes technical corrections to the Code of Civil Procedure related to the Public Rights Law Enforcement Special Fund in Budget trailer bill Chapter 227, Statutes of 2004 [SB 1102, Senate Budget and Fiscal Review (BFR) Committee], specifies the duties for the Director of the Office of Homeland Security (OHS) and provide the authority for the Governor to appoint a director and a deputy director for the OHS, deletes obsolete language in the Unemployment Insurance Code that conflict with other statutory provisions, makes various changes to correct a chaptering-out problem with Chapter 143, Statutes of 2004 (SB 1558, McPherson-R) and a budget trailer bill, Chapter 225, Statutes of 2004 (SB 1097, Senate BFR Committee), makes changes to ensure that the financial and legal records of California Indian tribes and tribal business enterprises are treated as records of a sovereign nation and not subject to disclosure by private citizens or the state, makes a technical correction to the Government Code related to the referencing of county tribal casino accounts in budget trailer bill Chapter 227, Statutes of 2004 (SB 1102, Senate BFR Committee), makes technical corrections to ensure that the $6 fee Smog Check Exemption Fee level remains in effect until January 1, 2005 and that the increase to $12 takes effect on January 1, 2005, clarifies that the provisions of Chapter 230, Statutes of 2004 (SB 1107) that provided the State Department of Water Resources with discretion over whether to form a flood management maintenance area outside the Central Valley in the future and authorized the department to recover all costs related to establishing a new maintenance area only apply to new maintenance areas and do not impact existing state maintenance areas, and clarifies that the City of Los Angeles' water rights on the Owens River are not impacted by the department's new authority over activities on Mono Lake.

Chapter 702, Statutes of 2004

AB 2115* (Assembly Budget Committee) Local government finance: budget trailer bill

Makes technical corrections and clarifying changes to SB 1096 (Senate Budget and Fiscal Review Committee), Chapter 211, Statutes of 2004,, the local government budget trailer bill. Adds several provisions to facilitate the operation of SB 1096.

Chapter 610, Statutes of 2004

AB 2120 (Assembly Budget Committee) State agencies: budget trailer bill

Encourages state agencies to consider performance based on share-in procurement practices when entering into information technology contracts.

Chapter 882, Statutes of 2004

AB 2121 (Assembly Budget Committee) Water: budget trailer bill

Requires the State Water Resources Control Board to adopt as state policy guidelines regarding the amount of water needed in certain North Coast rivers for certain fish species. Specifies that SWRCB adopt guidelines as state policy in two years after the necessary environmental reviews and require certain water rights application information be posted on SWRCB's Web site. Provides necessary statutory direction relating to SWRCB's use of the funds included in the 2004-05 Budget Act.

Chapter 943, Statutes of 2004

AB 2122* (Assembly Budget Committee) EdFund: budget trailer bill

Specifies that the activities of EdFund, the auxiliary organization of the California Student Aid Commission, shall not include either the issuance of bonds or loan origination or loan capitalization activities.

Chapter 657, Statutes of 2004

AB 2128 (Jackson-D) Smog abatement fee: budget trailer bill

Incorporates statutory changes from recently enacted SB 1107 (Budget and Fiscal Review Committee), Chapter 230, Statutes of 2004, regarding the fee structure and revenue distribution for the annual smog abatement fee currently paid for the registration of vehicles that are less than four model years old.

Chapter 703, Statutes of 2004

AB 3089* (Assembly Governmental Organization Committee) Tribal gaming: budget trailer bill

Corrects an error in a Budget trailer bill, SB 1102 (Senate Budget and Fiscal Review Committee), Chapter 227, Statutes of 2004, which incorrectly referenced the "individual" tribal casino accounts when the reference should have been "county" tribal casino accounts. Adds language that will prevent chaptering problems if both AB 3089 and AB 675 (Kehoe-D) are enacted.

Chapter 897, Statutes of 2004

ACA 1 (Longville-D) Budget Bill: passage

Provides that a statute enacting a Budget Bill is effective immediately upon enactment. Excludes appropriations made in the Budget Bill from the two-thirds vote requirement. Provides that, notwithstanding current constitutional requirements of a two-thirds vote for urgency statutes and statutes increasing state tax revenues, a bill making changes in law to implement an enacted Budget Bill may be passed by a majority vote in each house, and shall take effect immediately if the bill so provides. Amends the California Constitution to require that, if a Budget Bill is not passed by midnight on June 30, Members of the Legislature forfeit any salary or reimbursement for travel and living expenses for the period from July 1 to the date a Budget Bill is passed.

(Died in Assembly Budget Committee)

ACA 2 (Maldonado-R) State Budget

Amends the California Constitution to require that, if a Budget Bill is not passed by midnight on June 15, Members of the Legislature forfeit any salary or reimbursement for travel and living expenses for the period from June 16 to the date a Budget Bill is passed.

(Died in Assembly Budget Committee)

AB 7X (Oropeza-D) California Fiscal Recovery Financing Act

Enacts the California Fiscal Recovery Financing Act to authorize the issuance of bonds to finance the 2002-03 year-end budget deficit and to provide a dedicated temporary source of sales tax revenue for bond repayment (this finances the $10.7 billion carryover deficit approximately over five years).

Chapter 13, Statutes of 2003-04, First Extraordinary Session

AB 10X (Oropeza-D) Resources

Revises the fee structure for the State Air Resources Board and the State Water Resources Control Board to maintain essential environmental protections programs mandated by state and federal law. Provides about $23 million in General Fund savings in the 2003-04 budget year.

Chapter 1, Statutes of 2003-04, First Extraordinary Session

AB 11X* (Oropeza-D) General government

Contains statutory changes necessary to implement budget reductions, continues special fund loans that are contained in the 2002-03 Budget, and makes other technical changes. Cuts about $24 million in the current fiscal year.

Chapter 2, Statutes of 2003-04, First Extraordinary Session

AB 8XXXXX* (Oropeza-D) Ballot measures

Waives the statutory deadline to put AB 9XXXXX and ACA 5XXXXX on the ballot which are the economic recovery measures.

Chapter 1, Statutes of 2003-04, Fifth Extraordinary Session

AB 9XXXXX* (Oropeza-D) Economic recovery bonds

Submits the California Economic Recovery Bond Act to the voters. Authorizes, subject to voter approval at the March 2, 2004 primary election, the issuance of up to $15 billion of bonds to finance the 2003-04 year-end General Fund (GF) deficit and the cost of other GF obligations exiting prior to June 30, 2004.

Chapter 2, Statutes of 2003-04, Fifth Extraordinary Session

ACA 5XXXXX (Oropeza-D) State finance

Places a constitutional amendment at the March 2004 primary election which creates a process for mid-year budgetary adjustments, requires a balanced budget, provides for single object of work, definitions, and prohibition on borrowing, and establishes a new Budget Stabilization Fund.

Resolution Chapter 1, Statutes of 2003-04, Fifth Extraordinary Session

TopIndex Income Tax/Corporation Tax - Chaptered and Vetoed

SB 438* (Soto-D) Disaster relief

Amends the Personal Income and Corporation Tax Laws by allowing taxpayers who suffered disaster losses as a result of the October or November 2003 wildfires, mudslides resulting from these wildfires, or the December 2003 San Simeon earthquake to claim these losses either in the year in which they were experienced or in the prior year by filing an amended tax return. Allows these taxpayers to carry forward 100 percent of any excess losses for up to five taxable years and, if any excess losses remain after that period, to carry forward 60 percent of the remaining amount for up to 10 additional years.

Vetoed by the Governor

SB 615* (Cedillo-D) Income taxes: servicemembers

Conforms California's method of calculating tax on nonresident servicemembers' income to the new federal rules.

Chapter 388, Statutes of 2004

SB 1100* (Senate Budget And Fiscal Review Committee) Budget trailer bill

Suspends the Teacher Retention Tax Credit for two years. Suspends the Natural Heritage Tax Credit until June 2005, as specified. Provides for an amnesty provision for income payments.

Chapter 226, Statutes of 2004

A similar bill, AB 2203 (Chu-D) contained the amnesty portion of SB 1100 which died in Senate Revenue and Taxation Committee.

SB 1162 (Machado-D) Income Tax Cleanup: California Military Family Relief Fund

Establishes the California Military Family Relief Fund for taxpayer contribution designation on the income tax form to provide financial aid grants to members of the California National Guard who have been called to duty.

Chapter 546, Statutes of 2004

SB 1172 (Ackerman-R) Taxation of nonresidents and part-year residents

Amends state law to explicitly provide that California may not tax the California-source income of certain nonresident individuals, including members of the military and those whose jobs involve interstate transportation and commerce (e.g., commercial airline employees, railroad employees, and truck/bus drivers).

Chapter 62, Statutes of 2004

SB 1534 (Johnson-R) Income tax forms

States that any single taxpayer or head of household whose total income is $100,000 or less or any married taxpayer filing a joint return or taxpayer filing as a qualified widow or widower whose total income is $200,000 or less shall have the option of using Form 540 2EZ, or its successor form, effective January 1, 2005. Requires the Legislative Analyst's Office in consultation with the FranchiseTax Board to conduct a study on the effectiveness of the revised form.

Chapter 844, Statutes of 2004

SB 1689 (Poochigian-R) Income Tax: Armenian Reparations

Provides that restitution payments for those persecuted by the regime that was in control of the Ottoman Turkish Empire during the Armenian genocide shall not be considered income for calculating eligibility for certain benefits and shall not be subject to income tax.

Chapter 402, Statutes of 2004

AB 214 (Shirley Horton-R) National World War II Veterans Memorial Trust Fund

Appropriates moneys deposited in the National World War II Veterans Trust Fund created by a tax checkoff in 1999 for allocation to the American Battles Monuments Commission for the building of the National World War II Veterans Memorial.

Chapter 410, Statutes of 2004

AB 263* (Oropeza-D) Corporation taxes: deducting insurance company dividends

Allows a corporation to deduct from income a portion of the dividends received from an insurance subsidiary, regardless whether the insurance company conducted business in California and limits a tax incentive for overcapitalization of insurance subsidiaries.

Chapter 868, Statutes of 2004

AB 382* (Correa-D) Income tax: Indian tribal government

Exempts from income tax, interest on bonds issued by federally-recognized Indian tribes located in California and incorporates elements of Section 10.8 of the current Indian gaming compact entitled "Off-Reservation Environmental Impacts" and applies these elements to any projects to be undertaken using the proceeds from the sales of state-exempt bonds. Provides that the proceeds from the bonds could be used to pay for any mitigation costs directly associated with projects funded from the bond proceeds. Specifies that other than these off-reservation mitigation costs, bond proceeds may not be used for projects off tribal lands.

Vetoed by the Governor

AB 658 (Nakano-D) Taxpayer contributions: prostate cancer research

Authorizes the addition of the California Prostate Cancer Research Fund income tax checkoff to the personal income tax form upon the removal of another income tax checkoff from the form.

Chapter 562, Statutes of 2004

AB 1073* (Dutton-R) Income tax exemption: military death gratuity

Excludes from tax the death gratuity paid to the survivor of a deceased member of the Armed Forces of the United States.

Chapter 261, Statutes of 2004

AB 1148* (Wyland-R) Corporation tax: built-in gains tax

Excludes certain sales or other dispositions of corporate assets from imposition of the built-in gains tax.

Vetoed by the Governor

AB 1260 (Matthews-D) State tax fraud

Clarifies that the existing criminal penalty sections applicable to fraudulently claiming a state income tax refund and receiving a state-issued income tax warrant shall apply where a warrant is not issued but a direct deposit refund is made.

Chapter 163, Statutes of 2004

AB 1338 (Chavez-D) Taxation: real estate withholding requirements

Revises administration and application of tax withheld on real estate transactions.

Chapter 528, Statutes of 2004

AB 1416 (Bermudez-D) Taxpayer information communications

Extends the sunset date on the tax preparer/taxpayer communications privilege law until January 1, 2009.

Chapter 412, Statutes of 2004

AB 1740* (Assembly Revenue And Taxation Committee) Income taxes: nonresidents

Makes technical and clarifying change sot he provisions regarding nonresident taxable income. Makes clarifying changes to the refundable child and dependent care credit provisions. Allows the alimony deduction and itemized deductions to nonresidents, thus making California law consistent with case law from the United States Supreme Court. Provides that the late filing penalty is presumed not to apply if the taxpayer filed a federal return after its due date, the FTB proposes a deficiency based upon a final federal determination, and the Internal Revenue Service abates the federal late filing penalty based upon reasonable cause.

Chapter 13, Statutes of 2004

AB 1799 (Mullin-D) Income tax: Alzheimer's disease tax checkoff

Extends the sunset date on the California Alzheimer's Disease and Related Disorders Research Fund income tax checkoff from January 1, 2005 to January 1, 2010, provided the fund receives at least a specified, minimum level of contributions annually.

Chapter 370, Statutes of 2004

AB 1994 (Berg-D) Income tax checkoff: California Fund for Senior Citizens

Deletes provisions of the Revenue and Taxation Code that specified that monies from the California Fund for Senior Citizens are disbursed to the California Senior Legislature through the Commission on Aging.

Chapter 633, Statutes of 2004

AB 2328* (Wyland-R) Corporation tax: S Corporation

Provides that the effective date of an S corporation election for purposes of determining the California built-in gains tax is the same date as the federal S corporation election. The effect is that there will be no BIG tax liability as a result of being forced by state legislation into becoming an S corporation for California purposes. Conforms state law to the federal provisions that limit the non-accrual experience method of accounting to amounts received for the performance of qualified services, and services provided by certain small businesses.

Chapter 782, Statutes of 2004

Similar legislation was SB 1237 (Hollingsworth-R) which died in Assembly Appropriations Committee and AB 1148 (Wyland-R) which was vetoed by the Governor.

AB 2398 (Maze-R) Targeted tax areas: expansion.

Places the responsibility for administering California's Targeted Tax Area (TTA) program with the State Department of Housing and Community Development (HCD), allows the TTA to expand by up to 15 percent subject to approval by HCD, and requests the Tulare County Economic Development Corporation to report to the Legislature on or before January 1, 2008 regarding the impact of TTA expansion.

Chapter 423, Statutes of 2004

AB 2480* (Campbell-R) Income tax: electronic filing

Delays, until January 1, 2005, the operative date of the $50 penalty imposed on income tax preparers who fail to electronically file individual income tax returns.

Chapter 267, Statutes of 2004

AB 2585 (Parra-D) San Joaquin Valley Air Pollution Control District

Requires the California Research Bureau, in conjunction with the State Board of Equalization and Franchise Tax Board, to calculate specified state tax revenues derived from the Joint Strike Fighter Impact Zone for the 2003-04 fiscal year and for each year thereafter, commencing with the 2006-07 fiscal year.

Chapter 885, Statutes of 2004

AB 2722 (Laird-D) Natural Heritage Preservation

Allows existing bond funds (from Proposition 40 and 50) to be used to reimburse the General Fund for tax credits issued under the Natural Heritage Preservation Tax Credit Act.

Chapter 715, Statutes of 2004

AB 2813 (Leno-D) Personal income taxes: earned income credit

Requires employers to notify their employees that the employees may be eligible for the federal earned income tax credit.

Vetoed by the Governor

AB 3071 (Assembly Revenue And Taxation Committee) Income/corporate taxes

Conforms to federal law that excludes a specific tax for purposes of determining the amount of the estimated tax an S corporation must pay throughout a taxable year. Provides that the last-in, first-out recapture tax is not a tax under the definition of estimated tax, nor with respect to an addition to tax for underpayment of estimated tax.

Chapter 353, Statutes of 2004

AB 3073* (Assembly Revenue And Taxation Committee) Income tax: right of claims

Conforms California's law with the federal practice of administering the claim or right doctrine, thus allowing a taxpayer who repays an amount of income received in the prior year to claim either an unrestricted deduction (rather than a "miscellaneous deduction") or a refundable credit for the amount of tax paid in the prior year on the repaid income.

Chapter 354, Statutes of 2004

TopIndex Other Income and Corporation Tax

SB 4* (Hollingsworth-R) Income tax: military exemption

Excludes interest earned by widows and children of deceased military under the income tax.

(Died in Senate Revenue and Taxation Committee)

SB 47* (Ackerman-R) Manufacturing Investment Tax Credit

Extends the manufacturing investment tax credit and exemption indefinitely.

(Failed passage in Senate Revenue and Taxation Committee)

Similar legislation was SB 137 (Morrow-R), SB 454 (Vasconcellos-D), SB 1295 (Morrow-R), and SB 2X (Poochigian-R), which died in the Senate Revenue and Taxation Committee, AB 122 (Calderon-D), which died in Assembly Appropriations Committee, and AB 1674 (Dutra-D), AB 1998 (Dutton-R), AB 2070 (Houston-R), and AB 2484 (Ridley-Thomas-D), which died in Assembly Revenue and Taxation Committee.

SB 80* (Oller-R) Income taxes: theft loss

Allows taxpayers to deduct a theft loss in the taxable year in which the theft takes place, rather than the taxable year in which the theft is discovered, provided that the claim for that taxable year is not barred by the statute of limitations.

(Died in Assembly Appropriations Committee)

SB 121* (Margett-R) Income tax: long-term care

Allows a tax credit for amount paid or incurred for long-term care insurance or long-term care expenses.

(Failed passage in Senate Appropriations Committee)

SB 172 (Ducheny-D) Enterprise zones

Changes the Brawley manufacturing enhancement areas to an enterprise zone and extends the descriptions of enterprise zones from 15 to 20 years.

(Died in Senate Revenue and Taxation Committee)

A similar bill, AB 11 (Garcia-R), which died in Assembly Appropriations Committee.

SB 203* (Romero-D) Brownfield cleanup tax credit

Allows for a brownfield cleanup tax credit.

(Died in Senate Environmental Quality Committee)

SB 224* (Cedillo-D) Income tax credit: earned income

Allows a refundable Earned Income Tax Credit equal to 15 percent of the federal tax credit.

(Died in Senate Revenue and Taxation Committee)

SB 227* (Hollingsworth-R) Corporation taxes: S corporations

Makes the state S corporation date of election the same as the federal election date.

(Died in Senate Revenue and Taxation Committee)

SB 330* (Morrow-R) Personal income taxes: standard deduction

Doubles the amount of the standard deduction used to compute taxable income.

(Failed passage in Senate Revenue and Taxation Committee)

SB 375* (Margett-R) Tax credits: workers' compensation

Allows a tax credit for workers' compensation provided the taxpayer or taxpayer's business did not experience an increase in the number of claims in that taxable year.

(Died in Senate Revenue and Taxation Committee)

SB 417* (Hollingsworth-R) Income tax exclusion: retirement

Excludes an increasing percentage of federal civil service retirement annuity income from taxation.

(Died in Senate Appropriations Committee)

SB 516* (Speier-D) S corporation status

Prevents a corporation with gross receipts of more than $20 million from electing to be an S corporation.

(Died in Senate Revenue and Taxation Committee)

SB 622 (Morrow-R) Tax reductions: agriculture

Allows up to 15 years for 100 percent of any net operating loss that is incurred in San Diego County by an agriculture-related trade or business, attributable to the Mexican fruit fly quarantine, and not covered by insurance.

(Died in Senate Revenue and Taxation Committee)

SB 672 (Florez-D) Disaster tax relief

Applies traditional income tax disaster provisions in all cases where disaster is declared by the Governor.

(Died in Senate Revenue and Taxation Committee)

SB 819* (Alarcon-D) Corporate income tax: excessive employee remuneration

Disallows executive compensation as a tax deduction to the extent it exceeds lesser of $1 million or 100 times the amount paid to the least-paid employee.

(Died in Senate Revenue and Taxation Committee)

SB 935* (Knight-R) Capital gains: small business stock

Provides an exclusion of 100 percent of the gain on the sale of stock of a small business corporation.

(Died in Senate Revenue and Taxation Committee)

SB 948* (Morrow-R) Income tax: military pay exclusion

Exempts from tax any income of a surviving spouse if the deceased spouse was a member of the United States Armed Forces and died while serving in a combat zone. Provides that this exemption applies to income received in the year of the spouse's death and for the next three years.

(Died in Senate Appropriations Committee)

SB 1012* (Poochigian-R) Capital gains: net operating law

Repeals the net operating law (NOL) suspension and the Real Estate Withholding Law provisions enacted as part of the 2002-03 State Budget and increases the NOL suspension to 100 percent for the 2003 tax year.

(Died in Senate Revenue and Taxation Committee)

SB 1029 (Ashburn-R) Enterprise zones

Creates two new enterprise zones and provides new criteria for description of geographic location and community size.

(Died in Senate Revenue and Taxation Committee)

SB 1067* (Speier-D) Corporation taxes: water's-edge election

Treats certain corporations that move their headquarters out of the United States (so-called inverted corporations), as though they were inside the United States.

(Failed passage on the Senate Floor)

SB 1131 (Ortiz-D) Tax checkoff: International World Peace Rose Gardens

Provides for an income tax checkoff for the International Peace Rose Gardens.

(Died in Senate Revenue and Taxation Committee)

SB 1354* (Escutia-D) Income/corporation tax credits

Provides that certain credits can be used to reduce income or corporation tax liability by no more than 50 percent of the taxpayer's total liability. Specifies that this restriction will be in place for the 2004 and 2005 tax years. Extends, by two years, the carryover period of any credit limited by this bill.

(Died on the Senate Inactive File)

SB 1496 (Romero-D) Disclosure: corporations

Requires a corporation's annual statement to disclose credits, deductions, tax method and property.

(Died in Assembly Banking and Finance Committee)

SB 1501* (Escutia-D) Research and Development Corporate Tax Credit

Redirects the proceed associated with the Research and Development Corporate Tax Credit and uses them to fund competitive Cal Grant A and B awards.

(Died in Senate Education Committee)

SB 1504* (McClintock-R) Income taxes: amnesty

Requires the State Franchise Tax Board to develop and administer a tax and penalty amnesty program for any taxpayer subject to the law who files his or her first Form 540 California Resident Income Tax Return and files an application, as provided.

(Died in Senate Revenue and Taxation Committee)

SB 1523* (Ashburn-R) Income/corporation tax credit

Provides a tax credit equal to approximately 30 percent of wages paid to new employees who were formerly unemployed or in CalWORKS. This credit will be available to small employers located in certain high-unemployment areas.

(Died in Senate Appropriations Committee)

SB 1561* (Battin-R) Tax credit: California National Guard

Allows a credit of 50 percent (with a cap of $10,000) against net tax of the fair market value of property, including real property, donated by the taxpayer to the California National Guard for the construction, maintenance, or refurbishment of a California National Guard armory facility.

(Failed passage in Senate Revenue and Taxation Committee)

SB 1571 (Alpert-D) Corporation taxes

Clarifies existing law with respect to inclusion of income earned by foreign affiliates.

(Died on Assembly Inactive File)

SB 1572* (Alpert-D) Corporation tax: biotech companies

Provides a tax credit for biotech companies which increase employment and real and personal property in California.

(Died in Senate Appropriations Committee)

SB 1576 (Perata-D) Income tax checkoff

Establishes the California Children's Health Foundation checkoff for taxpayer contributions on the income tax return.

(Died in Senate Revenue and Taxation Committee)

SB 1702 (Battin-R) Housing tax credit

Requires the California Tax Credit Allocation Committee to allocate credit based on local need.

(Died in Senate Housing and Community Development Committee)

SB 1736 (Bowen-D) Income tax checkoff

Creates a uniform, off return method of qualifying for checkoffs.

(Died in Senate Revenue and Taxation Committee)

SB 1876 (Alpert-D) Income and corporation taxes: employee credits

Establishes a refundable earned income tax credit, restricts corporations which locate their headquarters outside the United States from sheltering income from California tax and repeals the "double-weight" sales factor used in calculating income subject to California tax.

(Died in Senate Appropriations Committee)

AB 4* (Chan-D) Income tax brackets

Reinstates the 10 percent and 11 percent personal income tax brackets for high-income taxpayers and increases the alternative minimum tax rate to 8.5 percent.

(Died on Assembly Inactive File)

AB 63* (Cogdill-R) Income tax credit: irrigation systems

Allows a nonrefundable 25 percent credit for the cost paid or incurred to purchase and install a qualified irrigation system improvement.

(Died in Assembly Revenue and Taxation Committee)

AB 82* (Dutton-R) Income tax: renter's tax credit

Increases the amount of the renter's tax credit against the personal income tax.

(Died in Assembly Revenue and Taxation Committee)

AB 198* (Nation-D) Tax credit/deduction

Denies deductions for luxury heavy vehicles used in business and provides a two percent tax credit for fees paid at the University of California and the California State University. Provides that both the denial of the deduction and the tax credit will be in effect for four years.

(Failed passage in Senate Appropriations Committee)

AB 234* (Corbett-D) Net operating expenses: biopharmaceutical/biotechnology

Allows taxpayers engaged in biopharmaceutical and other biotechnology business activities to carry forward a net operating loss deduction for a 20-year period following the year during which the loss was incurred.

(Died in Assembly Appropriations Committee)

AB 238 (Oropeza-D) Natural Heritage Preservation Tax Credit

Extends the Natural Heritage Tax Credit Act for one year.

(Died in Assembly Appropriations Committee)

AB 288* (Aghazarian-R) Tax deduction: agriculture

Allows an election to expense as a deduction any costs paid or incurred for the construction or purchase of water filter systems and equipment used to prevent contaminated agricultural water from entering public waterways or underground aquifers.

(Died in Assembly Revenue and Taxation Committee)

AB 291* (Aghazarian-R) Tax credit: agricultural remediation expenditures

Establishes a tax credit for agricultural environment remediation expenditures.

(Died in Assembly Appropriations Committee)

AB 363* (Garcia-R) Tax credit: health care

Allows a tax credit for qualified taxpayers who provide health care coverage for their agricultural employees and their dependents.

(Died in Assembly Health Committee)

AB 480* (Ridley-Thomas-D) Tax exemption: professional athletic team

Provides an exclusion from gross income, for purposes of personal income tax and corporation laws, for any income received by a qualified professional athletic team, as defined, in each of the five taxable years following the team's formation in, or relocation to, a community redevelopment plan area on or after January 1, 2004.

(Died in Senate Revenue and Taxation Committee)

AB 484* (Cogdill-R) Corporation tax: annual minimum franchise tax

Imposes a reduced annual minimum tax on certain corporations.

(Died in Assembly Revenue and Taxation Committee)

AB 516 (Matthews-D) Enterprise zones

Extends the sunset for all enterprise zones from 15 to 20 years.

(Died in Assembly Appropriations Committee)

AB 565* (Cogdill-R) Tax credit for clean-burning fireplaces

Authorizes a nonrefundable 25 percent credit for the cost paid or incurred by a qualified taxpayer to acquire and install a certified clean-burning fireplace in place of an old, non-clean-burning fireplace or woodstove.

(Died in Assembly Revenue and Taxation Committee)

AB 592 (Ridley-Thomas-D) Enterprise zones

Allows enterprise zones to reconfigure their boundaries.

(Died in Assembly Appropriations Committee)

AB 612* (Campbell-R) Income tax: alimony deduction

Allows nonresidents and part-year residents required to pay California income tax to claim an alimony deduction. Specifies that the deduction is based on the ratio that California adjusted gross income (AGI) computed without regard to the alimony deduction bears to total AGI computed without regard to the alimony deduction.

(Died in Assembly Revenue and Taxation Committee)

AB 628 (Runner-R) Sale of real property

Exempts certain sales of real property by an individual engaged in the trade business of real estate construction and sales.

(Died in Assembly Revenue and Taxation Committee)

AB 644* (Mullin-D) Taxation: low-income housing

Requires the California Tax Credit Allocation Committee to also consider child care as one of the criteria for selection of projects to which the low-income housing tax credits may be allocated.

(Died in Assembly Revenue and Taxation Committee)

AB 651* (Corbett-D) Tax credit: Career Technical Education Campaign

Allows a personal income and corporation tax credit to participants in the Career Technical Education Campaign that invest in machinery and equipment used in specific manufacturing activities.

(Died in Assembly Revenue and Taxation Committee)

AB 678* (Firebaugh-D) Corporation tax exemption: new corporations

Provides a tax exemption for the first three years of a corporation's existence.

(Died in Assembly Revenue and Taxation Committee)

AB 708 (Correa-D) Enterprise zones

Extends from 15 years to 20 years the sunset on all enterprise zones.

(Died in Assembly Appropriations Committee)

AB 735 (Campbell-R) Privacy of taxpayer information

Enacts taxpayers privacy rights and prohibits the State Franchise Tax Board from releasing taxpayer information to the public.

(Died in Assembly Revenue and Taxation Committee)

AB 743* (Mullin-D) Corporation tax: net operating expenses

Specifies that unused net operating expenses incurred by a corporation may be transferred to various corporations developing biomedical products.

(Died in Assembly Revenue and Taxation Committee)

AB 809* (Harman-R) Corporation tax: unitary

Revises the apportionment factor concerning the unitary tax.

(Died in Assembly Revenue and Taxation Committee)

AB 848* (Nation-D) Tax deduction: low-emission vehicles

Denies specific tax incentives related to acquisition and use of large sports utility vehicles in a trade or business.

(Failed passage on the Assembly Floor)

AB 988* (Maze-R) Income tax: Medi-Cal doctors

Allows two different nonrefundable tax credits for qualified medical care professionals who treat Medi-Cal beneficiaries in qualified counties.

(Died in Assembly Revenue and Taxation Committee)

AB 989* (La Malfa-R) Tax credit: rice straw

Removes the $400,000 cap on the rice straw tax credit.

(Died in Assembly Revenue and Taxation Committee)

AB 1003* (Ridley-Thomas-D) Tax exclusion: professional athletic teams

Excludes from gross income any qualified professional athletic team income received by a taxpayer for a qualified taxable year.

(Died in Assembly Appropriations Committee)

AB 1035 (Aghazarian-R) Enterprise zones: Stanislaus County

Designates a geographic area(s) within Stanislaus County as enterprise zones.

(Died in Senate Housing and Community Development Committee)

AB 1226 (Montanez-D) Corporation Tax Law: credit unions

Directs the Legislative Analyst Office to study certain credit unions to determine whether statutory changes are needed relating to community reinvestment, conflict of interest laws and required capitalization.

(Died in Assembly Banking and Finance Committee)

AB 1270* (Dutton-R) Tax credit: manufacturing equipment investment

Expands the manufacturing equipment investment tax credit.

(Died in Assembly Revenue and Taxation Committee)

AB 1390* (Ridley-Thomas-D) Tax credits: fuel efficient vehicles

Provides for a 20 percent tax credit up to a $2,000 maximum for the purchase of fuel-efficient vehicles.

(Died in Assembly Appropriations Committee)

AB 1490 (Benoit-R) Income tax withholding: real estate

Exempts application of the three and one-third percent real estate withholding on the sales of a seller's primary residence.

(Died in Assembly Revenue and Taxation Committee)

AB 1502 (Laird-D) Natural heritage preservation tax credit

Allows state and local entities to use Proposition 40 and Proposition 50 bond funds to reimburse the General Fund for tax credit issued under the Natural Heritage Preservation Tax Credit Act, if the property acquired through the tax credit is consistent with the purposes specified in those bond acts and other conditions are met.

(Died in Assembly Revenue and Taxation Committee)

AB 1519* (Plescia-R) Income tax brackets

Increases each of the state's personal income tax brackets by $2,000 and indexes the increased brackets for inflation.

(Died in Assembly Revenue and Taxation Committee)

AB 1523* (Garcia-R) Income tax credit: long-term care insurance

Allows a nonrefundable 25 percent tax credit for the purchase of long-term care insurance.

(Died in Assembly Revenue and Taxation Committee)

AB 1603* (Bates-R) Income tax exclusion: stock options

Allows a tax exclusion from gross income any gain from stock options in a qualified high technology business.

(Died in Assembly Revenue and Taxation Committee)

AB 1604* (Bates-R) Tax credits: military housing

Allows a tax credit equal to property tax paid on military housing.

(Died in Assembly Revenue and Taxation Committee)

AB 1622* (Wyland-R) Corporation tax: S corporations

Provides for the favorable treatment of net operating losses and credits carried over by certain C corporations that were converted to S corporations, pursuant to AB 1122 (Corbett-D), Chapter 35, Statutes of 2002.

(Died in Assembly Appropriations Committee)

AB 1654* (Houston-R) Corporations: net operating expenses

Allows a S corporation forced to convert from a C corporation to carry forward net operating losses and credits from the C corporation.

(Died in Assembly Revenue and Taxation Committee)

AB 1665* (Runner-R) Tax credits: manufacturing

Expands the manufacturing tax assistance credit to those in telecommunications.

(Died in Assembly Revenue and Taxation Committee)

AB 1690 (Leno-D) Local income tax

Allows for a local income tax to fund police and fire protection financing agencies through property tax shifts.

(Died in Senate Appropriations Committee)

AB 1815* (Chan-D) Income tax brackets

Reinstates 10 percent and 11 percent personal income tax brackets for high-income taxpayers and increases the alternative minimum tax rate to 8.5 percent during the 2004 through 2009 tax years.

(Died in Assembly Appropriations Committee)

AB 1830* (Cohn-D) Tax credit: film wages

Provides for a 15 percent refundable tax credit for qualified film wages.

(Died in Assembly Arts, Entertainment, Sports, Tourism, and Internet Media Committee)

AB 1843 (Maze-R) Enterprise zones: Needles

Makes the City of Needles a manufacturing enhancement area.

(Died in Assembly Appropriations Committee)

AB 1856 (Maze-R) Targeted tax areas

Allows businesses engaged in agricultural or business services to claim targeted tax area incentives if they meet other qualifying criteria.

(Died in Assembly Revenue and Taxation Committee)

AB 1888* (Nakanishi-R) Income taxes: medical savings accounts

Provides a tax credit for contributions to medical savings accounts, up to $1,500 ($3,000 joint).

(Died in Assembly Revenue and Taxation Committee)

AB 1928 (Parra-D) Income tax checkoff: Military Relief Fund

Creates the California Military Relief Fund income tax checkoff.

(Died in Senate Appropriations Committee)

AB 2061* (Haynes-R) Taxation: Nexus: physical presence

Enacts the Business Activity Tax Simplification Act setting forth the minimum California contracts needed to subject a person to California tax.

(Died in Assembly Revenue and Taxation Committee)

AB 2076* (Dutton-R) Tax credit: electric power

Provides for a six percent tax credit for equipment used to generate electric power.

(Died in Assembly Revenue and Taxation Committee)

AB 2097 (Oropeza-D) Tax credit: Natural Heritage

Extends the sunset date for availability of the tax credit for donating property interests in land or water for conservation purposes for the award of the existing tax credit by one year, to the 2005-06 fiscal year.

(Died in Assembly Revenue and Taxation Committee)

AB 2109* (Chu-D) Corporation tax

Requires inclusion in the water's-edge of inverted corporations.

(Died on Assembly Inactive File)

AB 2192* (Houston-R) Corporation taxes

Allows unused net operating losses incurred by a qualified seller to be sold to, and be used by, a qualified buyer -- bioscience companies only.

(Died in Assembly Revenue and Taxation Committee)

AB 2227 (Garcia-R) Enterprise zones

Extends most of the tax incentives currently available to enterprise zones to manufacturing enhancement areas that have successfully completed their fifth-year audit.

(Died in Assembly Appropriations Committee)

AB 2230* (Corbett-D) Corporation tax credits: life science

Allows a tax credit to a life science company based upon investment in California.

(Died in Assembly Appropriations Committee)

AB 2315* (Maldonado-R) Health savings accounts tax deduction

Conforms state law to federal law in the area of health savings accounts.

(Died in Assembly Appropriations Committee)

AB 2325* (Bates-R) Income tax credit

Allows a nonrefundable income tax credit for taxpayers who have disabled individuals employed for at least 12 consecutive months and performing services in this state.

(Died in Assembly Appropriations Committee)

AB 2346 (Corbett-D) Tax checkoff: California Police Activities League Fund

Allows the addition of the California Police Activities League Fund income tax checkoff.

(Failed passage in Senate Revenue and Taxation Committee)

AB 2365* (Correa-D) Tax credit: new job creation

Establishes a tax credit for enacting new manufacturing jobs in the amount of $1,000 for each qualified employee, as specified.

(Died in Assembly Appropriations Committee)

AB 2421 (Campbell-R) Taxpayers' Privacy Bill of Rights.

Enacts the Taxpayers' Privacy Bill of Rights and expands the responsibilities of the Taxpayers' Rights advocate.

(Died in Assembly Revenue and Taxation Committee)

AB 2463* (Runner-R) Enterprise zone tax credit

Allows taxpayers who do business in more than one enterprise zone to utilize certain tax credits they earn based on their activities in one zone against the tax liability they incur based on their activities in another enterprise zone.

(Died in Assembly Revenue and Taxation Committee)

AB 2584* (Chu-D) Unitary tax

Requires a corporation that makes a water's-edge election to include the income and apportionment factors of certain foreign affiliates.

(Failed passage on Assembly Third Reading)

AB 2590* (Campbell-R) Unitary tax

Revises the formula for calculating the income attributable to California for certain corporations that earn income from multiple states or other countries.

(Died in Assembly Revenue and Taxation Committee)

AB 2646* (Benoit-R) Tax credit: tracking registered sex offenders

Authorizes a credit against those taxes in an amount equal to the amount paid or incurred during the taxable year for providing information to law enforcement agencies for the purpose of tracking registered sex offenders.

(Died in Assembly Revenue and Taxation Committee)

AB 2792* (Oropeza-D) Income tax credit: military reservists

Authorizes a $100 personal income tax credit for qualified military reservists during the 2004 and 2005 tax years.

(Died in Assembly Appropriations Committee)

AB 2794* (McCarthy-R) Tax credits: ultra-low sulfur fuel

Authorizes a credit against the net personal income or corporation tax for certain producers of ultra-low sulfur diesel fuel.

(Died in Assembly Appropriations Committee)

AB 2801* (Jerome Horton-D) Income tax credit: jobs

Reinstates the California Job Tax Credit.

(Died in Assembly Revenue and Taxation Committee)

AB 2859* (Dutton-R) Tax credit: new employees

Creates a tax credit for employer contributions to the unemployment fund for new employees.

(Died in Assembly Revenue and Taxation Committee)

AB 2886 (Corbett-D) Income tax checkoff: Drug Abuse Resistance Education Fund

Authorizes the addition of the Drug Abuse Resistance Education Fund income tax checkoff to the personal income tax form when one of the 11 existing checkoffs is removed from the form.

(Died in Senate Revenue and Taxation Committee)

AB 2952* (Mountjoy-R) Income tax credit: surviving spouse: Armed Forces

Exempts the first $50,000 from state income tax for qualified spouses of members of the Armed Forces.

(Died in Senate Revenue and Taxation Committee)

AB 2958 (Canciamilla-D) Tax collection: private agencies

Authorizes the State Franchise Tax Board (FTB) to enter into agreements with private collection agencies to collect the amounts that the FTB is authorized to collect. Appropriates funds necessary to reimburse FTB for the contracting costs, as provided.

(Died in Assembly Revenue and Taxation Committee)

AB 2981* (McCarthy-R) Tax conformity: bonus depreciation

Conforms state law with federal bonus depreciation provisions.

(Died in Assembly Revenue and Taxation Committee)

AJR 8 (Mountjoy-R) Federal income tax: long-term care insurance

Requests the President and Congress of the United States to review federal income tax laws applicable to the deductibility of long-term care insurance premiums, and to enact new tax benefits allowing individuals to deduct the total cost of any premiums paid for a qualifying long-term care insurance policy or contract.

(Failed passage in Senate Revenue and Taxation Committee)

AJR 25 (Haynes-R) Taxpayers: individual retirement accounts

Requests the President and Congress of the United States to enact legislation that repeals the expiration date of the existing law related to the limitations imposed on the amount of tax-deductible contributions made by taxpayers to their individual retirement accounts.

(Died in Assembly Revenue and Taxation Committee)

AJR 26 (Haynes-R) Alternative minimum tax

Requests the President and Congress of the United States to support legislation that permanently repeals the alternative minimum tax.

(Died in Assembly Revenue and Taxation Committee)

AJR 76 (Haynes-R) Federal tax cuts

Requests the United States Congress to support President Bush's tax cuts and vote to make them permanent.

(Died in Assembly Revenue and Taxation Committee)

AJR 81 (Haynes-R) Lifetime and Retirement Savings Accounts

Urges the President and Congress of the United States to enact legislation that would provide for Lifetime Savings Accounts and Retirement Savings Accounts.

(Died in Assembly Revenue and Taxation Committee)

TopIndex Property Tax

SB 17 (Escutia-D) Property taxation: change in ownership

Provides for stricter reporting requirements for publicly held corporations and revises penalties for not filing timely change of ownership statements.

(Died on Assembly Inactive File)

SB 407 (Torlakson-D) Property tax revenue allocations

Requires enterprise special districts, except hospital and transit districts, that are currently exempt from contributing to the Educational Revenue Augmentation Fund (ERAF) in each county to shift a specified portion of their property tax revenues into ERAF, and repays counties for costs associated with specified statewide elections from the ERAF in each county.

(Died on Assembly Inactive File))

SB 410 (Aanestad-R) Property tax revenue allocation

Clarifies that the reduction in property tax revenues shifted to the Educational Revenue Augmentation Fund in counties with a population of less than 350,000 for fire protection services in the 1993-94 fiscal year is permanent.

(Died in Assembly Appropriations Committee)

SB 451 (Ducheny-D) Property tax exemption

Exempts previously leased-on base military housing from property tax as a possessory interest.

Chapter 853, Statutes of 2004

Similar bill was AB 1905 (Parra-D), which died in Assembly Appropriations Committee.

SB 593 (Ackerman-R) Property tax assessments: commercial aircraft

Shifts responsibility for assessing commercial aircraft and other business personal property from local assessors to the State Board of Equalization.

(Died in Senate Appropriation Committee)

SB 663 (Speier-D) Property tax delinquency

Revises the notification requirements preceding a tax-defaulted sale of real property subject to a homeowner's exemption.

(Died in Assembly Appropriations Committee)

SB 672 (Florez-D) Property tax relief: disasters

Applies traditional property tax relief provisions to all cases where disaster is declared by the Governor.

(Died in Senate Revenue and Taxation Committee)

SB 756* (Denham-R) Property tax allocations

Modifies reduction amounts relating to negative property tax allocation.

(Died in Senate Appropriations Committee)

SB 764* (Morrow-R) Property tax: veteran exemption

Increases the disabled veterans property tax exemption amounts ($100,000 to $150,000) for changes in the Consumer Price Index, beginning in 2006.

Chapter 544, Statutes of 2004

SB 1096* (Senate Budget And Fiscal Review Committee) Local government budget trailer bill

Replaces the vehicle license fee backfill payments to cities and counties with property tax revenues and restricts the state's ability to shift property taxes away from locals.

Chapter 211, Statutes of 2004

SB 1147* (Hollingsworth-R) Property tax relief: disasters

Allows homeowners' exemption after a home is partly or completely destroyed as a result of 2003 fires, the San Simeon earthquake of December 2003, or the flood in the San Joaquin Delta area in 2004 due to a levee break.

Chapter 792, Statutes of 2004

SB 1497* (Poochigian-R) Property tax: allocations

Forgives Tuolumne County for underallocating property tax to the Educational Revenue Augmentation Fund between 1994 and 2000.

(Died in Assembly Appropriations Committee)

SB 1596 (Ducheny-D) Defaulted property

Allows a city, county, city and county, or nonprofit organization to request the tax collector to bring any residential real property to the next scheduled public auction if the taxes on the residential real property have been delinquent for at least three years. Also enumerates information that must be included in the request, and requires the tax collector to include the real property in the next scheduled public auction receiving the request.

Chapter 923, Statutes of 2004

SB 1748 (Ducheny-D) Temporary assessors recruit

Allows an elected assessor to assume duties if a temporary certificate is obtained from the State Board of Equalization in 30 days.

(Died in Senate Local Government Committee)

SB 1767 (Ducheny-D) Property taxation: tax incentives

Allows local agencies, excluding school districts, to provide an economic development incentive to private manufacturing entities located, or committed to locating, within the local agency's jurisdiction. Prescribes that the amount of the incentive be measured by the additional amount of property tax revenue received by the local agency from specified tangible personal property.

(Died in Senate Local Government Committee)

SB 1831 (Cedillo-D) Property tax: omnibus bill

Revises, clarifies and corrects numerous provisions of property tax administration, including (1) providing that any person appointed to an assessment appeals board (AAB) by a board of supervisors must meet the eligibility requirements for AAB membership, (2) expanding the list of persons that qualify as AAB members to include a property appraiser certified by the Office of Real Estate Appraisers or a property appraiser certified by the State Board of Equalization, (3) providing that refunds of duplicate payments of tax will receive intererst if the interest amouont is $10 or more, (4) allowing the tax collector to offer a tax-defaulted parcel that is unusable due to size, location, or other conditions, to be offered to a holder of record of either predominant easement or a right-of-way easement, (5) allowing a senior citizen to postpone property tax for a residential dwelling unit owned by the senior citizen, in whole or in part, as a life estate, as a joint tenant, or as a tenant in common, and (6) removing various references to obsolete provisions in the Revenue and Taxation Code.

Chapter 407, Statutes of 2004

SB 1832 (Cedillo-D) Tax defaulted property

Allows counties to use the Internet to do tax defaulted property tax. Provides that a tax collector may require a deposit for a credit sale on the greater amount of $5,000 or 10 percent of the minimum bid. Allows a county board of supervisors to act, via a resolution or board order, for purposes of tentative map transmittals to the assessor.

Chapter 194, Statutes of 2004

SB 1880 (Senate Revenue And Taxation Committee) Property taxation: omnibus bill

Repeals obsolete sections of the property tax law and clarifies how a new assessor may obtain a timely temporary appraiser's certificate. Allows a person to claim property exemption for pieces of art and aircraft that are made available for public display by providing all required information and answering all questions in an affidavit signed under penalty of perjury. Allows a person who claims a historical aircraft property tax exemption to provide an affidavit signed under penalty or perjury. Requires an owner of an aircraft to file a statement with the assessor that provides information necessary to determine the full value of the aircraft.

Chapter 200, Statutes of 2004

Provisions of this bill were also contained in SB 1877 (Senate Revenue and Taxation Committee) and SB 1879 (Senate Revenue and Taxation Committee), which were passed by the Senate but died in the Assembly Revenue and taxation Committee.

SB 1909 (Machado-D) Property tax revenue shifts

Establishes an 11 percent floor for property tax allocations to county governments by transferring property tax revenue from the Educational Revenue Augmentation Fund in each county that receives less than this minimum in fiscal year 2001-02.

Vetoed by the Governor

SCA 4 (Torlakson-D) Local government finance

Makes it more difficult for the Legislature and the Governor to shift property tax revenues from local governments, prohibits the Legislature from reallocating local sales tax revenues, and makes several technical and clarifying changes.

Resolution Chapter 133, Statutes of 2004

SCA 5 (Speier-D) Property tax: change of ownership

Exempts transfers between co-owners of residence from change of ownership reappraisal.

(Died in Senate Revenue and Taxation Committee)

SCR 32 (Johnson-R) Proposition 13

Commemorates the 25th Anniversary of the enactment of Proposition 13 by the voters.

(Died in Assembly. Never assigned to a committee.)

AB 23* (Nation-D) Property tax: joint tenancy

Clarifies that certain joint tenancies are exempt from the Proposition 13 requirement that property be reassessed at current market value when there is a change in ownership.

(Died in Senate Appropriations Committee)

AB 53 (Simitian-D) Property tax revenue allocations

Phases in a cap on the property tax shifts from cities, counties, and special districts to the Educational Revenue Augmentation Fund in each county in each qualified fiscal year.

(Died in Assembly Appropriations Committee)

AB 82* (Dutton-R) Homeowners' property tax exemption

Increases the homeowners' property tax exemption from $7,000 to $32,000.

(Died in Assembly Revenue and Taxation Committee)

AB 127 (La Malfa-R) Property tax revenue allocations: Colusa County

Forgives the County of Colusa from obligation to repay local agencies within the county, including the county the Educational Revenue Augmentation Fund, the amount of property tax due these agencies but misallocated by the county auditor between 1979-80 and 1999-00.

(Died in Assembly Appropriations Committee)

AB 211* (Maze-R) Homeowners' property tax exemption

Increases the homeowners' property tax exemption for senior citizens to $17,000.

(Died in Assembly Revenue and Taxation Committee)

AB 783* (Maddox-R) Property tax welfare exemption

Defines "course of construction," for purposes of qualifying for the property tax welfare exemption, to include certain activities that are prepatory to actual construction, such as seeking permits, environmental studies, government entitlements and approvals, financing, and contractors.

(Died in Assembly Appropriations Committee)

AB 1112 (Lowenthal-D) Property tax revenue allocation

Specifies that all property tax revenues from new affordable housing in housing opportunities districts goes to these districts.

(Died in Assembly Appropriations Committee)

AB 1221 (Steinberg-D) Property tax revenue allocation

Exchanges a portion of a city's or county's locally levied sales tax revenue for an equivalent amount of property tax revenue from the state, and makes related changes to sales and property tax rates and allocations.

(Died on Assembly Inactive File)

AB 1235 (Daucher-R) Property tax revenue allocation: redevelopment

Establishes a procedure for reallocating the ad valorem property tax revenue from a dissolved redevelopment agency.

(Died in Assembly Local Government Committee)

AB 1378 (Jerome Horton-D) Property tax reductions

Requires any reduction in property tax revenue resulting from the condemnation of state-assessed property to be applied exclusively to the local entity that condemned the property.

(Died in Assembly Appropriations Committee)

AB 1510* (Kehoe-D) Property tax relief: disasters

Adds the Southern California wildfires that occurred during October and November 2003 and the San Simeon earthquake that occurred during December 2003 to the list of disasters eligible for full state reimbursement of local agency costs under the Disaster Assistance Act and for full state reimbursement of local property tax losses. Provides favorable net operating loss treatment for losses resulting from the two aforementioned disasters, as well as the Middle River levee break that occurred in San Joaquin County in June 2004.

Chapter 772, Statutes of 2004

AB 1568 (Correa-D) Property tax revenue allocations

Requires that property tax revenues be transferred to the Educational Revenue Augmentation Fund in each county to the county government in amounts necessary to bring the county government's share of property tax revenues to 15.5 percent.

(Died in Assembly Appropriations Committee)

AB 1602 (Bates-R) Property tax allocation

Allows agencies to request authority to negotiate allocation of revenue in excess of two percent growth.

(Died in Assembly Local Government Committee)

AB 1789* (Corbett-D) Property tax: exemption: life science

Exempts personal property from taxation associated with a commercial life science operation during start-up.

(Died in Assembly Revenue and Taxation Committee)

AB 1886 (Pavley-D) Property tax postponement

Allows the State Controller to make payments directly to a lender, mortgage company, escrow company, or county tax collector for the property taxes due for a qualified claimant under the Property Tax Postponement program. Allows property taxes that became delinquent after a claimant was 62 years of age or more or after the claimant became blind or disabled to be postponed.

Chapter 829, Statutes of 2004

AB 2144 (Ridley-Thomas-D) Defaulted property

Reduces the redemption period for tax-defaulted, nonresidential commercial property. Double-jointed with SB 1596 (Ducheny-D).

Chapter 944, Statutes of 2004

AB 2204 (Chu-D) Property tax: state assessees

Clarifies the requirements for the State Board of Equalization (BOE) to impose penalties on state assessee for failure to file required information in their property statements and allows the BOE to partially or fully abate penalties if it determines that the failure to file was due to reasonable cause or if the assessee fails to file a portion of the property statement that was not necessary to determine the value of the property.

(Died in Assembly Revenue and Taxation Committee)

AB 2357* (Plescia-R) Homeowners' property: senior citizens

Increases the homeowners' property tax exemption for senior citizens.

(Died in Assembly Revenue and Taxation Committee)

AB 2442 (Harman-R) State assessed property

Requires the Legislative Analyst's office to conduct a study to determine the effect of the statute that requires state assessment of certain electrical generation facilities.

(Died in Senate Rules Committee)

AB 2558 (Plescia-R) Escondido property tax allocation

Extends an exception to the unitary property tax allocation formula to allow the City of Escondido to permanently receive the city portion of the property tax revenues from a proposed power plant.

Chapter 640, Statutes of 2004

AB 2592* (Campbell-R) Personal property valuation

Requires assessors to assess personal property based upon actual cost.

(Died in Assembly Revenue and Taxation Committee)

AB 2846 (Salinas-D) Property tax assessments

Prohibits the assessor from including in income the value of the low-income housing tax credits authorized under both federal and California law.`

Chapter 786, Statutes of 2004

AB 2857 (Laird-D) Property tax: assessment reduction

Clarifies the procedure for imposing property tax when a taxpayer challenges the base year value and the opinion of value is not decided within two years.

Chapter 768, Statutes of 2004

AB 2977* (McCarthy-R) Property tax exemption: possessory interests

Increases the no tax threshold from $50,000 to $100,000.

(Died in Assembly Revenue and Taxation Committee)

AB 3074* (Assembly Revenue And Taxation Committee) Welfare exemption

Defines "course of construction" for purposes of qualifying for the property tax welfare exemption, to include prospective construction or rehabilitation of property that will be used exclusively for religious, hospital, or charitable purposes.

(Died in Assembly Appropriations Committee)

Similar legislation was AB 3075 (Assembly Revenue and Taxation Committee), which died in the Senate Revenue and Taxation Committee.

AB 3075* (Assembly Revenue And Taxation Committee) Contaminated property and welfare exemptions

Clarifies law regarding replacement of contaminated property and availability of welfare exemptions to limited liability companies.

(Died in Senate Revenue and Taxation Committee)

ACA 4 (Simitian-D) Parcel tax: educational entities

Permits parcel taxes to be imposed by certain agencies upon the vote of 55 percent of the voters voting on the proposition to impose tax: (1) identifies a school district, community college district, or county office of education as the entities that may impose a parcel tax on real property within its district, and (2) defines a parcel tax as a special tax imposed on real property without regard to value.

(Died on the Assembly Motion to Reconsider file)

ACA 5 (Cogdill-R) Property tax allocation

Phases-out the property tax shifts to the Educational Revenue Augmentation Fund in each county over nine years, beginning in 2004-05, by freezing the shifts at declining percentages of the amounts shifted in 2002-03 over the phase-out period.

(Died in Assembly Appropriations Committee)

ACA 10 (Harman-R) Property-related fees

Exempts fees and charges for storm water and urban runoff management from voter approval requirements for the imposition or increase of property related fees.

(Died on Assembly Inactive File)

ACA 16 (Hancock-D) Property tax assessments

Repeals the Proposition 13 assessment standard for nonresidential nonagricultural property.

(Died in Assembly Revenue and Taxation Committee)

ACA 17 (Daucher-R) Property tax revenues

Requires cities and counties to exchange a portion of locally levied sales and use tax revenue for an equivalent amount of property tax revenue from the Educational Revenue Augmentation Fund in each county.

(Died in Assembly Local Government Committee)

TopIndex Sales Tax

SB 230* (Morrow-R) Sales tax: senior citizens

Exempts from the sales tax tangible personal property that is purchased, stored, used, or consumed by a person aged 65 years or older.

(Died in Senate Revenue and Taxation Committee)

SB 400* (Florez-D) Sales tax: specialized services

Imposes a sales tax on the gross receipts derived from a specialized service furnished or provided within this state.

(Died in Senate Revenue and Taxation Committee)

SB 402* (Florez-D) Transactions and use tax: cities of Coalinga and Huron

Allows the cities of Coalinga and Huron to levy a transactions and use tax between 0.25 to 0.5 percent.

(Died in Senate Revenue and Taxation Committee)

SB 670 (Machado-D) Sales tax: refunds

Prohibits the State Board of Equalization (BOE) from imposing interest on erroneous refunds until 60 days, rather than 30 days, after the date the BOE mails a notice of determination for support.

(Died in Senate Revenue and Taxation Committee)

SB 1100* (Senate Budget And Fiscal Review Committee) Budget trailer bill: sales tax issues

Requires, for the 2004-05 and 2005-06 fiscal years, use tax to be paid on a vehicle, vessel, or aircraft brought into the state within 12 months an provides for an amnesty program for sales and use taxes.

Chapter 226, Statutes of 2004

SB 1126* (McClintock-R) Fire fighting equipment

Provides a sales and use tax exemption for the sales and purchase of fire equipment purchased by a local fire department.

(Failed passage in Senate Revenue and Taxation Committee)

SB 1297* (Brulte-R) Beverage containers

Exempts the California Redemption Value levied on nonrefillable beverage containers form sales and use tax.

(Failed passage in Senate Revenue and Taxation Committee)

SB 1537* (Soto-D) Sales tax: disasters

Imposes additional sales tax rates for a two-year period to fund fire and disaster relief associated with the 2003 California fire and general state-wide fire threats.

(Died in Senate Revenue and Taxation Committee)

SB 1554* (Karnette-D) Sales tax: manufacturing exemption

Restores exemption from 5.25 percent state tax for purchase of manufacturing equipment by businesses up to three-years old.

(Died in Senate Revenue and Taxation Committee)

SB 1559 (Bowen-D) Sales tax

Clarifies the activities that require a person to obtain a seller's permit for the collection of sales tax, states that its clarifications are declaratory of existing law, and requires a seller that authorizes its agent to apply for a seller's permit to submit a copy of that authorization to the State Board of Equalization upon request.

(Died on Assembly Inactive File)

SB 1881 (Senate Revenue And Taxation Committee) Sales tax: technical amendments

Makes technical changes to prepayment rules for sales tax on fuels, in order to reflect changes in sales tax rates resulting from so-called "triple flip." The triple-flip increased the state sales and use tax rate and decreased the local Bradley-Burns sales and use tax rate on a temporary basis in order to help repay the state's debt obligations. Corrects a chaptering-out error caused during 2003 by clarifying the length of the filing and payment extensions that the State Board of Equalization may extend to a taxpayer who is a creditor of the state when the state budget is adopted after the start of the state's fiscal year. Deletes unnecessary, redundant language from and renumbers an existing section number in the Sales and Use Tax Law.

Chapter 527, Statutes of 2004

SCA 2 (Torlakson-D) Sales tax: transportation funding

Allows, upon approval of the state's voters, specified local government agencies to impose a sales tax or special tax exclusively for transportation purposes and smart growth planning upon the approval of a majority of the voters of that local government.

(Died on Senate Third Reading File)

SCA 4 (Torlakson-D) Sales tax revenues allocation

Prohibits the Legislature from reallocating local sales tax revenues.

Resolution Chapter 133, Statutes of 2004

SCA 11 (Alarcon-D) Transactions and use taxes

Allows counties, cities, and special districts to impose certain transactions and use taxes and to incur debt by issuing general obligation bonds with 55 percent voter approval if the tax or bond exclusively funds affordable housing, transportation enhancements, open space and general infrastructure needs.

(Died on Senate Inactive File)

AB 160 (Salinas-D) Transactions tax: City of Soledad

Allows the City of Soledad to impose a transactions and use tax at a rate of 0.25 percent or 0.5 percent to provide revenue for the provision of capital facilities in that city.

(Died on Assembly Inactive File)

AB 272* (Dutton-R) Sales tax exemption: emergency service equipment

Provides a state sales and use tax exemption for single items of equipment that are purchased by specified emergency service providers at a cost of at least $10,000 each.

(Died in Assembly Revenue and Taxation Committee)

AB 553* (Chavez-D) Sales tax: concrete

Reallocates local sales and use tax revenue derived from sales of concrete in California, in cases where the principal negotiations for the sale are conducted in California and the retailer has more than one place of business in the state.

(Died in Assembly Appropriations Committee)

AB 694* (Levine-D) Use tax: aircraft

Broadens the circumstances in which there is a rebuttable presumption that a vehicle, or aircraft is subject to use tax and clarifies the exemption for aircraft brought into California for repair and modification.

(Died on Senate Inactive File)

AB 1065 (Longville-D) Sales tax

Allows a county to impose a sales and use tax under the Bradley-Burns Uniform Local Sales and Use Tax law at a rate of either 1.25 percent or 1.5 percent.

(Died in Senate Revenue and Taxation Committee)

AB 1221 (Steinberg-D) Sales tax revenue

Exchanges a portion of a city's or county's locally levied sales tax revenue for an equivalent amount of property tax revenue from the state, and makes related changes to sales and property tax rates and allocations.

(Died on Assembly Inactive File)

AB 1869* (Maldonado-R) Sales tax: spaceport

Expands the spaceport exemption to include property used for assembly, launch, or transport.

(Died in Assembly Appropriations Committee)

AB 2107* (Levine-D) Sales and use tax: aircraft

Extends, generally, from 90 days to one year, the amount of time that a vehicle, vessel, or aircraft purchased outside the state must remain outside the state to qualify for exemption from the use tax.

(Died on Assembly Third Reading File)

AB 2466 (Yee-D) Sales and use tax: jet fuel

Makes the bill operative January 1, 2005, by providing a statutory "fix" to the law that currently allows Oakland to receive all of the local sales tax attributable to United Airlines' jet fuel purchases at all airports in the state, in exchange for granting United 65 percent of the proceeds.

Vetoed by the Governor

AB 2546 (Lowenthal-D) Sales tax: audits

Authorizes any city, county, or city and county to conduct an examination, investigation, or audit of any person selling tangible personal property or any person liable for the use tax within the jurisdiction of that city, county, or city and county.

(Died in Assembly Revenue and Taxation Committee)

AB 2585 (Parra-D) Joint Strike Fighter Impact Zone: tax revenue

Requires the California Research Bureau, in conjunction with the State Board of Equalization and the State Franchise Tax board, to calculate specified state tax revenues derived from the Joint Strike Fighter Impact zone for the 2003-04 fiscal year and for each fiscal year thereafter, commencing with the 2006-7 fiscal year.

Chapter 885, Statutes of 2004

AB 2802* (Jerome Horton-D) Sales tax: new businesses

Allows new businesses a one percent offset against their sales and use tax liabilities during their first year of operation in California.

(Died in Assembly Appropriations Committee)

AB 2991* (Runner-R) Sales tax: manufacturing exemption

Exempts property purchased by new manufacturer, refiner, fabricator, etc.

(Did in Assembly Revenue and Taxation Committee)

ACA 7 (Dutra-D) Transportation: sales and use taxes

Authorizes, upon approval of the state's voters, a local transportation agency and a regional transportation agency, as defined, to impose or extend a sales and use tax at the rate of 0.5 percent to fund transportation projects with the approval of 55 percent of the voters in their jurisdiction.

(Died on Assembly Inactive File)

ACA 14 (Steinberg-D) Transaction and use tax: voter approval

Lowers the voter approval requirement for a transaction and use tax to fuel local infrastructure projects from two-thirds to 55 percent.

(Died on Assembly Inactive File)

ACA 17 (Daucher-R) Local sales tax revenues

Amends the California Constitution to require cities and counties to exchange a portion of locally levied sales and use tax revenue for an equivalent amount of property tax revenue from the Educational Revenue Augmentation Fund in each county.

(In Assembly Local Government Committee)

TopIndex Miscellaneous

SB 108 (Romero-D) Alcohol beverage fee

Enacts the Alcohol-Related Emergency Services Reimbursement Act of 2003, requiring the State Board of Equalization to collect a $0.05 per drink fee, as specified.

(Died in Senate Rules Committee)

A similar bill was SB 5X (Romero-D) which died in Senate Rules Committee.

SB 246 (Escutia-D) State Franchise Tax Board: court-ordered collections

Allows Superior Court to refer court-ordered debts to the Franchise Tax Board for collection.

Chapter 380, Statutes of 2004

SB 300* (Torlakson-D) Vehicle license fee: rental cars

Allows rental car companies to recoup 80 percent of the upcoming increase in vehicle license fees from consumers as a vehicle license transaction fee.

(Died in Assembly Appropriations Committee)

SB 389* (Romero-D) Alcoholic beverages surtax

Imposes a .25 per gallon surtax on alcoholic beverages.

(Died in Senate Revenue and Taxation Committee)

SB 541* (Torlakson-D) Gas and diesel fuel taxes

Adjusts the state excise (gallonage) tax on gasoline and diesel fuel for inflation, requiring that the tax rates be adjusted for changes in the California Consumer Price Index. Imposes a surcharge tax equal to the inflation adjustment amount on each gallon of tax paid motor vehicle and diesel fuel in storage, as provided.

(Died in Senate Transportation Committee)

SB 548 (Burton-D) Tax boards

Increases the contribution amount at which conflict of interest provisions apply to State Board of Equalization members, makes contributions from committees subject to these provisions and allows the State Franchise Tax Board to have a case heard in superior court as a trial de novo.

(Died in Assembly Revenue and Taxation Committee)

SB 557 (Kuehl-D) Timber yield tax

Imposes a timber products user forest restoration excise tax (two cent per board foot) on every consumer at the time timber products are purchased for consumption in this state.

(Died in Assembly Appropriations Committee)

SB 676 (Ortiz-D) Tobacco products fees

Imposes a fee on manufacturers of cigarette products to offset the medical costs associated with use of tobacco products who did sign the Master Settlement Agreement.

(Died in Assembly Appropriations Committee)

SB 689 (Ortiz-D) Tobacco excise tax

Imposes an additional excise tax on cigarettes of $0.1 per package of 20 to implement the Healthy Californians Biomonitoring Project.

(Died in Senate Appropriations Committee)

SB 726 (Romero-D) Taxation: alcoholic beverages

Authorizes counties, with voter approval, to levy a local tax on the sale of beer, wine and distilled spirits consumed on the premises of the seller of one of these products.

(Died in Senate Revenue and Taxation Committee)

SB 981 (Soto-D) Oil fee

Enacts the Children's Health and Petroleum Pollution Remediation Act of 2003 annually for 30 cents per barrel fee to fund specified pollution reduction and health programs.

(Died in Senate Revenue and Taxation Committee)

SB 1096* (Senate Budget And Fiscal Review Committee) Budget trailer bill: vehicle license fee

Eliminates the vehicle license fee back fill payments which is to be replaced by property tax revenues. Repeals the vehicle license fee (VLF) so-called "poison pills" and makes permanent the current vehicle depreciation schedule administratively adopted by the Department of Motor Vehicles. Revises the allocation of VLF revenues (at the 0.65 percent rate) as specified.

Chapter 211, Statutes of 2004

SB 1100* (Senate Budget And Fiscal Review Committee) Budget trailer bill: State Franchise Tax Board

Allows the Franchise Tax Board to impose fees for certain services (installment agreements and rush services).

Chapter 226, Statutes of 2004

SB 1180 (Figueroa-D) Mercury lamp recycling fee

Imposes, until January 1, 2010, fees on manufacturers and distributors of fluorescent lamps and other lamps containing mercury to fund programs administered by the Department of Toxic Substances Control and the Integrated Waste Management Board intended to reduce the volume of mercury released into the environment.

(Died in Assembly Appropriations Committee)

SB 1212 (Ducheny-D) Revenue allocation reform

Eliminates the vehicle license tax backfill, gas tax and the Board of Equalization reimbursement payment to locals and replaces with property tax revenues.

(Died in Senate Appropriations Committee)

SB 1424 (Burton-D) California Tax Court

Creates a new California Tax Court that absorbs part of the Board of Equalization's current appeal process.

(Died in Senate Revenue and Taxation Committee)

A similar bill was AB 2472 (Wolk-D) which died in the Assembly Appropriations Committee.

SB 1614* (Torlakson-D) Gasoline and diesel fuel taxes

Increases the gasoline tax by 23 cents per gallon.

(Died in Senate Transportation Committee)

SB 1667 (Aanestad-R) Fees

Codifies the two-thirds vote requirement that applies to state taxes, as defined, and applies a corresponding two-thirds vote requirement to statutes imposing, increasing, or extending a state fee, as defined.

(Died in Senate Rules Committee)

SB 1774* (Johnson-R) Local government finance

Implements the changes proposed in SCA 22 by restructuring the flow of property tax, local sales tax and vehicle license fee revenues to local government.

(Died in Senate Local Government Committee)

Similar legislation was: SCA 21 (Torlakson-D) and SCA 22 (Johnson-R), both of which died in Senate Appropriations Committee. AB 3105 (Campbell-R) and ACA 30 (Steinberg-D), both of which died in Assembly Revenue and Taxation Committee.

SB 1884 (Senate Environmental Quality Committee) Various fees and taxes

Makes changes to various fee and tax laws administered by the Board of Equalization (BOE) including: repealing obsolete section references in the Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention and Administration Fee Law, Underground Storage Tank Maintenance Fee Law, and Fee Collection Procedures Laws, repealing the requirement that a person subject to the Childhood Lead Poisoning Prevention Fee submit a tax return with his or her payment, reflecting Department of Health Services regulations that now require this fee to be paid when the taxpayer receives a bill rather than requiring self-reporting through a return process, conforming the Oil Spill Response, Prevention and Administration Fee with other tax and fee laws by allowing the BOE to relieve feepayers of the penalty for failure to file a timely information return when that failure is due to reasonable cause, and clarifying that when BOE is authorized to collect a tax or fee that is either assessed by another agency, calculated by BOE and collected for another agency, or is fixed by statute and collected by BOE without the requirement to file a return, it is appropriate for BOE to issue a notice of determination or similar billing document for that purpose.

Chapter 527, Statutes of 2004

Similar provisions were contained in SB 1882 (Senate Revenue and Taxation Committee), which died in Assembly Appropriations Committee.

SCA 2 (Torlakson-D) Special tax

Authorizes specified local government agencies to impose a sales tax or special tax exclusively for transportation purposes and smart growth planning upon the approval of a majority of the voters of that local government.

(Died in Senate Constitutional Amendments Committee)

SCA 3 (McClintock-R) Appropriations limit: taxes

Tightens the Governor's limit by including special funds, resets the appropriations limit amount, and tightens the index.

(Died in Senate Revenue and Taxation Committee)

SB 12X* (Senate Budget And Fiscal Review Committee) Vehicle license fees

Abolishes the Special Reserve Fund for Vehicle License Fee Tax Relief and transfers any remaining moneys in the fund to the General Fund.

(Died in Assembly Budget Committee)

AB 19 (Leslie-R) Vehicle license fee

Prohibits persons convicted of a driving while under the influence offense from receiving, for five years from the date of the conviction, the reduction in the full amount of the vehicle license fee by the offset, as specified.

(Died in Assembly Public Safety Committee)

AB 118 (Frommer-D) Vehicle license fees

Requires rental car companies to charge an impact fee to be deposited in the State Highway Account to fund road improvement and traffic congestion relief projects near airports and tourist destinations. Goes into effect if SB 300 is chaptered.

(Died at Senate Desk)

AB 128 (Campbell-R) Internet tax

Extends the sunset date of the California Internet Tax Freedom Act by four years, from January 1, 2004 to January 1, 2008.

(Died in Assembly Appropriations Committee)

AB 216 (Chan-D) Alcohol fee

Requires the State Department of Alcohol Beverage Control to collect a fee from alcohol manufacturers and importers and requires the State Department of Alcohol and Drug Programs to establish youth alcohol recovery and prevention programs in every county.

(Failed passage in Assembly Health Committee)

AB 574 (Yee-D) Vehicle registration

Allows the Board of Supervisors for the City and County of San Francisco to levy an additional annual registration fee on motor vehicles registered in San Francisco.

(Died in Senate Appropriations Committee)

AB 586 (Koretz-D) Litter fees: disposable bags and cups

Requires a $0.02 fee on all disposable bags and disposable cups that contain less than 40 percent postconsumer recycled contents.

(Died in Assembly Natural Resources Committee)

AB 880 (Diaz-D) Temporary agency tax

Imposes a tax on temporary agencies employing temporary workers.

(Died in Assembly Appropriations Committee)

AB 923 (Firebaugh-D) Motor Vehicle Registration fees: tire recycling fee

Authorizes local air district governing boards to increase the existing motor vehicle registration fee surcharge for clean air programs by $2.00 (from $4.00 to $6.00 per vehicle). If all districts adopt the fee increase, this raises $55 million annually for the Carl Moyer Memorial Air Quality Standards Attainment Program, school bus replacement/retrofit, vehicle scrappage and agricultural engine change outs. Increases the current tire recycling fee from $1.00 to $1.50, earmarking half of that amount for existing waste removal programs and the other half (roughly $25 million annually) for air quality programs.

Chapter 707, Statutes of 2004

AB 992 (Ridley-Thomas-D) Munitions fee

Imposes a fee of $0.90 on every ammunition sold at retail to fund trauma centers.

(Died on Assembly Inactive File)

A similar bill is AB 602 (Koretz-D), which died in Assembly Public Safety Committee.

AB 1040 (Leno-D) Cigarette taxes

Allows the board of supervisors of a county to impose a tax on the sale of cigarettes.

(Died in Assembly Governmental Organization Committee)

AB 1187 (Leno-D) Local vehicle license fees

Authorizes an increase in the vehicle license fee within San Francisco if approved by a majority of the voters in San Francisco.

(Failed passage in Senate Appropriations Committee)

AB 1239 (Wiggins-D) Cigarette fees

Imposes a fee on specified tobacco manufacturers who did not sign the Master Settlement Agreement of 1998.

(Died in Senate Revenue and Taxation Committee)

AB 1276* (Jerome Horton-D) Tobacco taxation

Requires the Attorney General to develop and post on the Internet a list of tobacco product manufacturers that are participating manufacturers under the Tobacco Master Settlement Agreement, and that have made all required escrow payments. No tax stamps can be affixed to tobacco products from manufacturers not included on this list.

(Died on Assembly Inactive File)

AB 1297 (Frommer-D) Insurance tax

Prohibits insurance policies that insure against risk associated with abusive tax shelter investments and imposes a 75 percent penalty on insurance payouts for losses associated with abusive tax shelter investments.

Vetoed by the Governor

AB 1412 (Wolk-D) State Board of Equalization: conflicts of interest

Provides that a campaign contribution exceeding $249 by any committee sponsored by a party to or participant in a BOE proceeding, or an agent thereof, would disqualify the recipient board member or Controller from participating in the proceeding. Requires sponsored committees which contribute to a Board member to disclose, in writing, to the Board member that the contribution is from a sponsored committee and the identity of the sponsor or sponsors of the committee.

(Died in Assembly Revenue and Taxation Committee after passing the Senate Floor)

AB 1500 (Diaz-D) Oil fee

Assesses a $1 fee for each barrel of crude oil received at a refinery within the state.

(Died in Assembly Transportation Committee)

AB 1546 (Simitian-D) Vehicle registration fee

Allows a fee of $4 to be added to the annual vehicle registration charge in San Mateo County if the fee is approved by the City/County Association of Governments of San Mateo. Fee revenues will be used for management of traffic congestion and stormwater pollution. Becomes operative July 1, 2005.

Chapter 931, Statutes of 2004

AB 1699 (Laird-D) Fluorescent lamp recycling fee

Enacts the Mercury Recycling Enhancement Act of 2003 requiring every retail purchaser who purchases a fluorescent lamp to pay a recycling fee of $0.05 for each lamp purchased in this state.

(Died in Senate Appropriations Committee)

AB 1791* (Chavez-D) California Internet Freedom Act

Extends the California Internet Freedom Act through 2010.

(Died in Assembly Appropriations Committee)

AB 1804* (Dutra-D) Vehicle license fees

Resumes the vehicle license fee backfill payments to local governments that were suspended by the in-lieu appropriation in the 2003-04 Budget Act and appropriates $10.3 million to cover the Department of Motor Vehicles for the purpose of administering refunds to taxpayers that paid vehicle license fees with a final due date on and after October 1, 2003 at the full two percent rate.

(Died in Assembly Appropriations Committee)

AB 1850 (Cohn-D) Insurance taxation

Requires the Legislative Analyst in conjunction with certain state agencies, to prepare a study on the taxation of insurance companies that generally pay the gross premiums tax and on health care service plans that generally pay the franchise tax, as specified.

(Died in Senate Appropriations Committee)

AB 1916 (Maddox-R) Occupancy taxes

Establishes mechanisms and procedures to facilitate calculation and assessment of transient occupancy taxes (TOT or hotel room tax) owed by a lodging proprietor in tax audits and for property transfers, and establishes a four-year statute of limitations for the local governing body to file an action to collect past due TOTs. Double-jointed to AB 2252 (Montanez-D).

Chapter 936, Statutes of 2004

AB 1935 (Bogh-R) Vehicle license fees

Revises the criteria in existing law for a city or county to be eligible for a "hardship" allocation of vehicle license fee revenue to include any city or county that declared a local emergency in response to a natural disaster between July 1, 2003 and September 30, 2003.

(Died in Assembly Appropriations Committee)

AB 2000 (Dutton-R) State Franchise Tax Board

Abolishes the State Franchise Tax Board and transfers its powers and duties to the State Board of Equalization.

(Died in Assembly Revenue and Taxation Committee)

AB 2030 (Cogdill-R) Cigarette and Tobacco Products Tax

Requires the State Board of Equalization to conduct at least two hearings per year during which industry representatives and individual taxpayers may present proposals for changes to the Cigarette and Tobacco Products Tax Law that would further advance voluntary compliance and improve the relationship between taxpayers and the government. Requires the board to post quarterly on its Web site the cigarette and tobacco products revenues collected and disbursed from the previous quarter to specified funds.

Chapter 634, Statutes of 2004

AB 2106 (Ridley-Thomas-D) Tax expenditures report

Expands the scope of the tax expenditure report prepared by the Department of Finance in order to determine their effectiveness.

Vetoed by the Governor

AB 2491* (Jerome Horton-D) Tobacco products

Requires the Board of Equalization to post on their web site those whose licenses have been revoked and a notice of seized products.

Chapter 82, Statutes of 2004

AB 2526 (Oropeza-D) Diesel fuel tax

Diverts the revenue generated by one quarter of one cent of the 18 cents per gallon diesel fuel tax from the Motor Vehicle Fuel account to the Carl Moyer Memorial Air Quality Attainment Fund which is designed to reduce the emission of air pollutants from diesel engines.

(Died in Assembly Transportation Committee)

AB 2597 (La Suer-R) Vehicle license fees

Allows a taxpayer to prepay up to three years of his or her vehicle license fee obligation at a 15 percent discounted rate, shifts a portion of that prepaid revenue to the Local Firefighter Account in the Local Revenue Fund for firefighter training, and allows local governments that choose not to use the firefighter training money to reclaim it after three years.

(Died in Assembly Revenue and Taxation Committee)

AB 2847* (Oropeza-D) Gasoline fee

Imposes a gasoline and diesel fee to finance road projects and mitigate the air impacts of motor vehicles.

(Died in Assembly Appropriations Committee)

AB 2880 (Pavley-D) Motor vehicle registration surcharge

Increases by $2, the maximum surcharge an air district may impose on vehicle registrations to implement programs to remediate the air pollution harms caused by motor vehicles.

(Died on Senate Third Reading File)

AB 3011 (Laird-D) Motor vehicle registration fee

Allows the Santa Clara Valley Transportation Authority to impose, from July 1, 2005 to January 1, 2010, a maximum $4 fee on the initial registration and annual renewal of motor vehicles registered in Santa Clara County, the revenue from which would help fund a program designed to manage traffic congestion and to construct, improve and maintain the county's roadways.

(Died in Assembly Appropriations Committee)

ACA 6 (Campbell-R) Gann Initiative: expenditure limit

Limits the total state General Fund and special fund expenditures to an annual increase of no more than the increase in the cost of living multiplied by the percentage increase in state population.

(Died in Assembly Education Committee)

ACA 12 (Leslie-R) Gann Initiative: government spending

Enacts the California Fiscal Responsibility and Taxpayer Protection Act. Limits annual state revenue increases in a calendar year from taxes, fees, or other means to the percentage increase in the Consumer Price Index or comparable data for California for the previous calendar year, and limits annual state General Fund expenditures to the percentage increase in California personal income.

(Died in Assembly Revenue and Taxation Committee)

ACA 15 (Wiggins-D) Special taxes

Clarifies the constitutional requirement for voter approval for special taxes as a two-thirds vote of the voters voting on the proposition. Permits special taxes to be imposed by a local government upon the vote of a majority of the voters voting on the proposition of the special tax benefits local public safety departments.

(On Assembly Inactive File)

ACA 21 (Bogh-R) Motor vehicle fuel

Increases the voting requirement for suspension of Proposition 42 from two-thirds (2/3) to four-fifths (4/5) of each house of the Legislature.

(Failed passage in Assembly Transportation Committee)

ACA 22 (Dutra-D) Board of Equalization/Franchise Tax Board

Places the Board of Equalization and Franchise Tax Board jurisdiction into a new California Tax Board.

(Died in Assembly Revenue and Taxation Committee)

ACR 111 (Strickland-R) Vehicle license fee

States the Legislature's position that any increase in the state's vehicle license fee, either directly or indirectly by pulling the car tax trigger, is required to be enacted by a vote of two-thirds of the membership of each house of the Legislature.

(Died in Assembly Rules Committee)

AJR 23 (Haynes-R) Estate taxes

Requests the United States President and Congress support legislation that immediately and permanently repeals estate taxes.

(Died in Assembly Revenue and Taxation Committee)

A similar resolution, AJR 77 (Haynes-R) that also died in the Assembly Revenue and Taxation Committee.

AJR 75 (Haynes-R) Internet Tax Freedom Act

Requests the United States Senate to support and approve a permanent technologically neutral extension of the Internet Tax moratorium.

(Died in Assembly Revenue and Taxation Committee)


Top Index (in Bill Order)

Bill Author and Bill Title Reference Links

SB 4*

Hollingsworth-R
Income tax: military exemption


SB 17

Escutia-D
Property taxation: change in ownership


SB 23*

Sher-D
Budget Act of 2003: Office of Emergency Services


SB 47*

Ackerman-R
Manufacturing Investment Tax Credit


SB 80*

Oller-R
Income taxes: theft loss


SB 108

Romero-D
Alcohol beverage fee


SB 121*

Margett-R
Income tax: long-term care


SB 172

Ducheny-D
Enterprise zones


SB 203*

Romero-D
Brownfield cleanup tax credit


SB 224*

Cedillo-D
Income tax credit: earned income


SB 227*

Hollingsworth-R
Corporation taxes: S corporations


SB 230*

Morrow-R
Sales tax: senior citizens


SB 246

Escutia-D
State Franchise Tax Board: court-ordered collections


SB 300*

Torlakson-D
Vehicle license fee: rental cars


SB 330*

Morrow-R
Personal income taxes: standard deduction


SB 375*

Margett-R
Tax credits: workers' compensation


SB 389*

Romero-D
Alcoholic beverages surtax


SB 400*

Florez-D
Sales tax: specialized services


SB 402*

Florez-D
Transactions and use tax: cities of Coalinga and Huron


SB 407

Torlakson-D
Property tax revenue allocations


SB 410

Aanestad-R
Property tax revenue allocation


SB 417*

Hollingsworth-R
Income tax exclusion: retirement


SB 438*

Soto-D
Disaster relief


SB 451

Ducheny-D
Property tax exemption


SB 516*

Speier-D
S corporation status


SB 541*

Torlakson-D
Gas and diesel fuel taxes


SB 548

Burton-D
Tax boards


SB 557

Kuehl-D
Timber yield tax


SB 593

Ackerman-R
Property tax assessments: commercial aircraft


SB 615*

Cedillo-D
Income taxes: servicemembers


SB 622

Morrow-R
Tax reductions: agriculture


SB 663

Speier-D
Property tax delinquency


SB 670

Machado-D
Sales tax: refunds


SB 672

Florez-D
Disaster tax relief


SB 676

Ortiz-D
Tobacco products fees


SB 689

Ortiz-D
Tobacco excise tax


SB 726

Romero-D
Taxation: alcoholic beverages


SB 756*

Denham-R
Property tax allocations


SB 764*

Morrow-R
Property tax: veteran exemption


SB 819*

Alarcon-D
Corporate income tax: excessive employee remuneration


SB 935*

Knight-R
Capital gains: small business stock


SB 948*

Morrow-R
Income tax: military pay exclusion


SB 976*

Ducheny-D
Budget Act of 2002


SB 981

Soto-D
Oil fee


SB 985

McClintock-R
Zero-based budgeting


SB 1012*

Poochigian-R
Capital gains: net operating law


SB 1029

Ashburn-R
Enterprise zones


SB 1041*

Senate Budget And Fiscal Review Committee
Budget Act of 2003: trailer bill


SB 1057*

Senate Budget And Fiscal Review Committee
Vehicle license fees: 2003 Budget Act trailer bill


SB 1067*

Speier-D
Corporation taxes: water's-edge election


SB 1096*

Senate Budget And Fiscal Review Committee
Local government financing: budget trailer bill


SB 1097*

Senate Budget And Fiscal Review Committee
General government: Budget trailer bill


SB 1098*

Senate Budget And Fiscal Review Committee
Transportation: financing: Budget trailer bill


SB 1099*

Senate Budget And Fiscal Review Committee
Proposition 42 suspension: Budget trailer bill


SB 1100*

Senate Budget And Fiscal Review Committee
Taxation trailer bill


SB 1101*

Senate Budget And Fiscal Review Committee
Education finance: Budget trailer bill


SB 1102*

Senate Budget And Fiscal Review Committee
General government budget trailer bill


SB 1103*

Senate Budget And Fiscal Review Committee
Health omnibus budget trailer bill


SB 1104*

Senate Budget And Fiscal Review Committee
Human services: budget trailer bill


SB 1105*

Senate Budget And Fiscal Review Committee
State Public Employees' Retirement budget trailer bill


SB 1106*

Senate Budget And Fiscal Review Committee
California pension restructuring: Budget trailer bill


SB 1107*

Senate Budget And Fiscal Review Committee
Natural resources Budget trailer bill


SB 1108*

Senate Budget And Fiscal Review Committee
Education finance: budget trailer bill


SB 1110*

Cedillo-D
State employees: Budget trailer bill


SB 1111

Senate Budget And Fiscal Review Committee
Veterans affairs: budget trailer bill


SB 1112*

Senate Budget And Fiscal Review Committee
State responsibility area fire protection benefit fee


SB 1113*

Senate Budget And Fiscal Review Committee
2004-05 State Budget


SB 1119*

Senate Budget And Fiscal Review Committee
Ballot measures: SCA 4: budget trailer bill


SB 1120

Senate Budget And Fiscal Review Committee
Budget Act of 2003: contingencies or emergencies


SB 1126*

McClintock-R
Fire fighting equipment


SB 1131

Ortiz-D
Tax checkoff: International World Peace Rose Gardens


SB 1147*

Hollingsworth-R
Property tax relief: disasters


SB 1162

Machado-D
Income Tax Cleanup: California Military Family Relief Fund


SB 1172

Ackerman-R
Taxation of nonresidents and part-year residents


SB 1180

Figueroa-D
Mercury lamp recycling fee


SB 1212

Ducheny-D
Revenue allocation reform


SB 1270

Ortiz-D
Budget Act appropriations


SB 1297*

Brulte-R
Beverage containers


SB 1354*

Escutia-D
Income/corporation tax credits


SB 1424

Burton-D
California Tax Court


SB 1448

Alpert-D
Pupil assessment: budget trailer bill


SB 1496

Romero-D
Disclosure: corporations


SB 1497*

Poochigian-R
Property tax: allocations


SB 1501*

Escutia-D
Research and Development Corporate Tax Credit


SB 1504*

McClintock-R
Income taxes: amnesty


SB 1523*

Ashburn-R
Income/corporation tax credit


SB 1534

Johnson-R
Income tax forms


SB 1537*

Soto-D
Sales tax: disasters


SB 1554*

Karnette-D
Sales tax: manufacturing exemption


SB 1559

Bowen-D
Sales tax


SB 1561*

Battin-R
Tax credit: California National Guard


SB 1571

Alpert-D
Corporation taxes


SB 1572*

Alpert-D
Corporation tax: biotech companies


SB 1576

Perata-D
Income tax checkoff


SB 1596

Ducheny-D
Defaulted property


SB 1614*

Torlakson-D
Gasoline and diesel fuel taxes


SB 1667

Aanestad-R
Fees


SB 1689

Poochigian-R
Income Tax: Armenian Reparations


SB 1702

Battin-R
Housing tax credit


SB 1736

Bowen-D
Income tax checkoff


SB 1748

Ducheny-D
Temporary assessors recruit


SB 1767

Ducheny-D
Property taxation: tax incentives


SB 1774*

Johnson-R
Local government finance


SB 1809

Dunn-D
Labor Code: budget trailer bill


SB 1831

Cedillo-D
Property tax: omnibus bill


SB 1832

Cedillo-D
Tax defaulted property


SB 1842

Chesbro-D
Budget Act of 2003: contingencies or emergencies


SB 1876

Alpert-D
Income and corporation taxes: employee credits


SB 1880

Senate Revenue And Taxation Committee
Property taxation: omnibus bill


SB 1881

Senate Revenue And Taxation Committee
Sales tax: technical amendments


SB 1884

Senate Environmental Quality Committee
Various fees and taxes


SB 1909

Machado-D
Property tax revenue shifts


SCA 2

Torlakson-D
Sales tax: transportation funding


SCA 3

McClintock-R
Appropriations limit: taxes


SCA 4

Torlakson-D
Local government finance: budget trailer bill


SCA 5

Speier-D
Property tax: change of ownership


SCA 11

Alarcon-D
Transactions and use taxes


SCR 32

Johnson-R
Proposition 13


SB 12X*

Senate Budget And Fiscal Review Committee
Vehicle license fees


SB 13X

Senate Budget And Fiscal Review Committee
State Department of Corrections


SB 15X

Senate Budget And Fiscal Review Committee
State Department of Corrections


SB 18X*

Chesbro-D
Education finance


SB 19X*

Chesbro-D
General government


SB 20X*

Senate Budget And Fiscal Review Committee
State teachers' retirement


SB 22X*

Senate Budget And Fiscal Review Committee
State financing


SB 24X*

Senate Budget And Fiscal Review Committee
Social services


SB 25X*

Senate Budget And Fiscal Review Committee
Public safety


SB 26X*

Senate Budget And Fiscal Review Committee
Health care financing


SB 28X*

Senate Budget And Fiscal Review Committee
Education finance


SB 29X*

Senate Budget And Fiscal Review Committee
Public pension obligations


AB 4*

Chan-D
Income tax brackets


AB 19

Leslie-R
Vehicle license fee


AB 23*

Nation-D
Property tax: joint tenancy


AB 53

Simitian-D
Property tax revenue allocations


AB 63*

Cogdill-R
Income tax credit: irrigation systems


AB 82*

Dutton-R
Income tax: renter's tax credit


AB 118

Frommer-D
Vehicle license fees


AB 127

La Malfa-R
Property tax revenue allocations: Colusa County


AB 128

Campbell-R
Internet tax


AB 160

Salinas-D
Transactions tax: City of Soledad


AB 198*

Nation-D
Tax credit/deduction


AB 211*

Maze-R
Homeowners' property tax exemption


AB 214

Shirley Horton-R
National World War II Veterans Memorial Trust Fund


AB 216

Chan-D
Alcohol fee


AB 234*

Corbett-D
Net operating expenses: biopharmaceutical/biotechnology


AB 238

Oropeza-D
Natural Heritage Preservation Tax Credit


AB 263*

Oropeza-D
Corporation taxes: deducting insurance company dividends


AB 272*

Dutton-R
Sales tax exemption: emergency service equipment


AB 288*

Aghazarian-R
Tax deduction: agriculture


AB 291*

Aghazarian-R
Tax credit: agricultural remediation expenditures


AB 363*

Garcia-R
Tax credit: health care


AB 382*

Correa-D
Income tax: Indian tribal government


AB 480*

Ridley-Thomas-D
Tax exemption: professional athletic team


AB 484*

Cogdill-R
Corporation tax: annual minimum franchise tax


AB 499

Canciamilla-D
State Budget: two-year spending plan


AB 516

Matthews-D
Enterprise zones


AB 553*

Chavez-D
Sales tax: concrete


AB 565*

Cogdill-R
Tax credit for clean-burning fireplaces


AB 574

Yee-D
Vehicle registration


AB 586

Koretz-D
Litter fees: disposable bags and cups


AB 592

Ridley-Thomas-D
Enterprise zones


AB 612*

Campbell-R
Income tax: alimony deduction


AB 628

Runner-R
Sale of real property


AB 644*

Mullin-D
Taxation: low-income housing


AB 651*

Corbett-D
Tax credit: Career Technical Education Campaign


AB 658

Nakano-D
Taxpayer contributions: prostate cancer research


AB 678*

Firebaugh-D
Corporation tax exemption: new corporations


AB 694*

Levine-D
Use tax: aircraft


AB 708

Correa-D
Enterprise zones


AB 735

Campbell-R
Privacy of taxpayer information


AB 743*

Mullin-D
Corporation tax: net operating expenses


AB 783*

Maddox-R
Property tax welfare exemption


AB 809*

Harman-R
Corporation tax: unitary


AB 848*

Nation-D
Tax deduction: low-emission vehicles


AB 880

Diaz-D
Temporary agency tax


AB 923

Firebaugh-D
Motor Vehicle Registration fees: tire recycling fee


AB 988*

Maze-R
Income tax: Medi-Cal doctors


AB 989*

La Malfa-R
Tax credit: rice straw


AB 992

Ridley-Thomas-D
Munitions fee


AB 1003*

Ridley-Thomas-D
Tax exclusion: professional athletic teams


AB 1035

Aghazarian-R
Enterprise zones: Stanislaus County


AB 1040

Leno-D
Cigarette taxes


AB 1065

Longville-D
Sales tax


AB 1073*

Dutton-R
Income tax exemption: military death gratuity


AB 1112

Lowenthal-D
Property tax revenue allocation


AB 1148*

Wyland-R
Corporation tax: built-in gains tax


AB 1187

Leno-D
Local vehicle license fees


AB 1221

Steinberg-D
Property tax revenue allocation


AB 1226

Montanez-D
Corporation Tax Law: credit unions


AB 1235

Daucher-R
Property tax revenue allocation: redevelopment


AB 1239

Wiggins-D
Cigarette fees


AB 1260

Matthews-D
State tax fraud


AB 1270*

Dutton-R
Tax credit: manufacturing equipment investment


AB 1276*

Jerome Horton-D
Tobacco taxation


AB 1297

Frommer-D
Insurance tax


AB 1338

Chavez-D
Taxation: real estate withholding requirements


AB 1378

Jerome Horton-D
Property tax reductions


AB 1390*

Ridley-Thomas-D
Tax credits: fuel efficient vehicles


AB 1412

Wolk-D
State Board of Equalization: conflicts of interest


AB 1416

Bermudez-D
Taxpayer information communications


AB 1451

Wyland-R
State Budget


AB 1490

Benoit-R
Income tax withholding: real estate


AB 1500

Diaz-D
Oil fee


AB 1502

Laird-D
Natural heritage preservation tax credit


AB 1510*

Kehoe-D
Property tax relief: disasters


AB 1519*

Plescia-R
Income tax brackets


AB 1523*

Garcia-R
Income tax credit: long-term care insurance


AB 1546

Simitian-D
Vehicle registration fee


AB 1554*

Keene-R
School finance: budget trailer bill


AB 1568

Correa-D
Property tax revenue allocations


AB 1602

Bates-R
Property tax allocation


AB 1603*

Bates-R
Income tax exclusion: stock options


AB 1604*

Bates-R
Tax credits: military housing


AB 1622*

Wyland-R
Corporation tax: S corporations


AB 1654*

Houston-R
Corporations: net operating expenses


AB 1665*

Runner-R
Tax credits: manufacturing


AB 1690

Leno-D
Local income tax


AB 1699

Laird-D
Fluorescent lamp recycling fee


AB 1740*

Assembly Revenue And Taxation Committee
Income taxes: nonresidents


AB 1789*

Corbett-D
Property tax: exemption: life science


AB 1791*

Chavez-D
California Internet Freedom Act


AB 1799

Mullin-D
Income tax: Alzheimer's disease tax checkoff


AB 1804*

Dutra-D
Vehicle license fees


AB 1815*

Chan-D
Income tax brackets


AB 1830*

Cohn-D
Tax credit: film wages


AB 1843

Maze-R
Enterprise zones: Needles


AB 1850

Cohn-D
Insurance taxation


AB 1856

Maze-R
Targeted tax areas


AB 1869*

Maldonado-R
Sales tax: spaceport


AB 1871

Nakano-D
State Budget


AB 1886

Pavley-D
Property tax postponement


AB 1888*

Nakanishi-R
Income taxes: medical savings accounts


AB 1916

Maddox-R
Occupancy taxes


AB 1928

Parra-D
Income tax checkoff: Military Relief Fund


AB 1935

Bogh-R
Vehicle license fees


AB 1994

Berg-D
Income tax checkoff: California Fund for Senior Citizens


AB 2000

Dutton-R
State Franchise Tax Board


AB 2030

Cogdill-R
Cigarette and Tobacco Products Tax


AB 2061*

Haynes-R
Taxation: Nexus: physical presence


AB 2076*

Dutton-R
Tax credit: electric power


AB 2097

Oropeza-D
Tax credit: Natural Heritage


AB 2104*

Assembly Budget Committee
Cleanup of the trailer bills


AB 2106

Ridley-Thomas-D
Tax expenditures report


AB 2107*

Levine-D
Sales and use tax: aircraft


AB 2109*

Chu-D
Corporation tax


AB 2115*

Assembly Budget Committee
Local government finance: budget trailer bill


AB 2120

Assembly Budget Committee
State agencies: budget trailer bill


AB 2121

Assembly Budget Committee
Water: budget trailer bill


AB 2122*

Assembly Budget Committee
EdFund: budget trailer bill


AB 2128

Jackson-D
Smog abatement fee: budget trailer bill


AB 2144

Ridley-Thomas-D
Defaulted property


AB 2192*

Houston-R
Corporation taxes


AB 2204

Chu-D
Property tax: state assessees


AB 2227

Garcia-R
Enterprise zones


AB 2230*

Corbett-D
Corporation tax credits: life science


AB 2315*

Maldonado-R
Health savings accounts tax deduction


AB 2325*

Bates-R
Income tax credit


AB 2328*

Wyland-R
Corporation tax: S Corporation


AB 2346

Corbett-D
Tax checkoff: California Police Activities League Fund


AB 2357*

Plescia-R
Homeowners' property: senior citizens


AB 2365*

Correa-D
Tax credit: new job creation


AB 2398

Maze-R
Targeted tax areas: expansion.


AB 2421

Campbell-R
Taxpayers' Privacy Bill of Rights.


AB 2442

Harman-R
State assessed property


AB 2463*

Runner-R
Enterprise zone tax credit


AB 2466

Yee-D
Sales and use tax: jet fuel


AB 2480*

Campbell-R
Income tax: electronic filing


AB 2491*

Jerome Horton-D
Tobacco products


AB 2526

Oropeza-D
Diesel fuel tax


AB 2546

Lowenthal-D
Sales tax: audits


AB 2558

Plescia-R
Escondido property tax allocation


AB 2584*

Chu-D
Unitary tax


AB 2585

Parra-D
San Joaquin Valley Air Pollution Control District


AB 2590*

Campbell-R
Unitary tax


AB 2592*

Campbell-R
Personal property valuation


AB 2597

La Suer-R
Vehicle license fees


AB 2646*

Benoit-R
Tax credit: tracking registered sex offenders


AB 2722

Laird-D
Natural Heritage Preservation


AB 2792*

Oropeza-D
Income tax credit: military reservists


AB 2794*

McCarthy-R
Tax credits: ultra-low sulfur fuel


AB 2801*

Jerome Horton-D
Income tax credit: jobs


AB 2802*

Jerome Horton-D
Sales tax: new businesses


AB 2813

Leno-D
Personal income taxes: earned income credit


AB 2846

Salinas-D
Property tax assessments


AB 2847*

Oropeza-D
Gasoline fee


AB 2857

Laird-D
Property tax: assessment reduction


AB 2859*

Dutton-R
Tax credit: new employees


AB 2880

Pavley-D
Motor vehicle registration surcharge


AB 2886

Corbett-D
Income tax checkoff: Drug Abuse Resistance Education Fund


AB 2952*

Mountjoy-R
Income tax credit: surviving spouse: Armed Forces


AB 2958

Canciamilla-D
Tax collection: private agencies


AB 2977*

McCarthy-R
Property tax exemption: possessory interests


AB 2981*

McCarthy-R
Tax conformity: bonus depreciation


AB 2991*

Runner-R
Sales tax: manufacturing exemption


AB 3011

Laird-D
Motor vehicle registration fee


AB 3071

Assembly Revenue And Taxation Committee
Income/corporate taxes


AB 3073*

Assembly Revenue And Taxation Committee
Income tax: right of claims


AB 3074*

Assembly Revenue And Taxation Committee
Welfare exemption


AB 3075*

Assembly Revenue And Taxation Committee
Contaminated property and welfare exemptions


AB 3089*

Assembly Governmental Organization Committee
Tribal gaming: budget trailer bill


ACA 1

Longville-D
Budget Bill: passage


ACA 2

Maldonado-R
State Budget


ACA 4

Simitian-D
Parcel tax: educational entities


ACA 5

Cogdill-R
Property tax allocation


ACA 6

Campbell-R
Gann Initiative: expenditure limit


ACA 7

Dutra-D
Transportation: sales and use taxes


ACA 10

Harman-R
Property-related fees


ACA 12

Leslie-R
Gann Initiative: government spending


ACA 14

Steinberg-D
Transaction and use tax: voter approval


ACA 15

Wiggins-D
Special taxes


ACA 16

Hancock-D
Property tax assessments


ACA 17

Daucher-R
Property tax revenues


ACA 21

Bogh-R
Motor vehicle fuel


ACA 22

Dutra-D
Board of Equalization/Franchise Tax Board


ACR 111

Strickland-R
Vehicle license fee


AJR 8

Mountjoy-R
Federal income tax: long-term care insurance


AJR 23

Haynes-R
Estate taxes


AJR 25

Haynes-R
Taxpayers: individual retirement accounts


AJR 26

Haynes-R
Alternative minimum tax


AJR 75

Haynes-R
Internet Tax Freedom Act


AJR 76

Haynes-R
Federal tax cuts


AJR 81

Haynes-R
Lifetime and Retirement Savings Accounts


AB 7X

Oropeza-D
California Fiscal Recovery Financing Act


AB 10X

Oropeza-D
Resources


AB 11X*

Oropeza-D
General government


AB 8XXXXX*

Oropeza-D
Ballot measures


AB 9XXXXX*

Oropeza-D
Economic recovery bonds


ACA 5XXXXX

Oropeza-D
State finance