State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
In November 2002, the Legislative Analyst Office and the State Department of Finance projected a General Fund shortfall exceeding $21 billion over the 2002-03 and 2003-04 fiscal years. Their $21 billion estimate was revised in 2003 to be $38 billion.
The Governor called a special session of the Legislature for December 9, 2002 to enact $5 billion in reductions, recaptures and other budget changes over the current year and the budget year combined.
In March 2003, the following legislation was passed and signed into law reducing spending by $33 billion in the current fiscal year and provided $23 million in savings in fiscal year 2003-04.
Between the time of the passage of the above bill and early May 2003, there was ongoing negotiations between the Governor and the Democrat and Republican leadership of both houses, which provided the following package of bills, which made another $3.6 billion in cuts to various state programs.
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. 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
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
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 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. 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
2003-04 State Budget
AB 1765* (Assembly Budget Committee) 2003-04 State Budget
Enacts the 2003-04 State Budget. Authorizes a total spending of $98.9 billion. Of this amount, $70.8 billion is from the General Fund, $20.5 billion is from special funds, and $7.5 billion is from bond funds. The Governor item-vetoed $1 million.
Chapter 157, Statutes of 2003
SB 9 (McClintock-R) Bureaucracy realignment
Establishes an eight-member Bureaucracy Realignment and Closure Commission and a process for realigning or closing state government entities.
(Failed passage on Assembly Floor; placed on the Assembly Inactive File)
SB 1040* (Senate Budget And Fiscal Review Committee) Education finance
Reduces the Proposition 98 guarantee to its minimum funding level of $80 million for the current year by deferring the same amount from the Targeted Instruction Improvement Grant (TIIG) Program. Appropriates $80 million (Proposition 98) from the General Fund to the State Department of Education for TIIG in fiscal year 2003-04.
Chapter 26, Statutes of 2003
SB 1042* (Senate Budget And Fiscal Review Committee) Local public safety
Restores $16.1 million for the Standard and Training for Corrections Program and reestablishes the statutory elements of the program.
(Went to Senate Unfinished Business File and referred to Senate Rules Committee)
SB 1044* (Senate Budget And Fiscal Review Committee) Local public safety
Provides additional funding for the Standard and Training for Corrections Program and the Rural County Sheriff Grant Program.
(Went to Senate Unfinished Business File and referred to Senate Rules Committee)
SB 1045* (Senate Budget And Fiscal Review Committee) Redevelopment funds
Requires a one-time $135 million statewide funding shift in fiscal year 2003-04 from redevelopment agencies to the Educational Revenue Augmentation Fund in each county.
Chapter 260, Statutes of 2003
SB 1046* (Senate Budget And Fiscal Review Committee) School equalization
Reduces K-12 Proposition 98 spending by $50 million in fiscal year 2003-04 from various programs and appropriates the same amount for revenue limit equalization funding.
(Went to Senate Unfinished Business File and referred to Senate Rules Committee)
SB 1048* (Senate Budget And Fiscal Review Committee) Aeronautics
Deletes Item 2660-012-0041 of the 2003-04 Budget which transferred $4,172,000 from the Aeronautics Account in the State Transportation Fund to the General Fund.
(Went to Senate Unfinished Business File and referred to Senate Rules Committee)
SB 1049 (Senate Budget And Fiscal Review Committee) Resources
Provides for new and increased fees in the areas of natural resources and environmental protection, to provide support for various departments in order to conform with the State Budget Act.
Chapter 741, Statutes of 2003
SB 1054 (Senate Budget And Fiscal Review Committee) Resources
Makes changes to existing statute in the area of public resources, that facilitate various Budget Act appropriations and fiscal procedures. Requires public notification of appraisal values of lands acquired by the state, and develop criteria for this notification of conservation land acquisition by the state. Creates the River Parkways Act of 2003, developing guidelines for this program and appropriates $40.4 million in Proposition 40 and 50 funds for the purposes of this program and the Sierra Nevada Cascades Program.
(Went to Senate Unfinished Business File and referred to Senate Rules Committee)
SB 1055 (Senate Budget And Fiscal Review Committee) Vehicles: fees
Increases various fees to avert a shortfall in the Motor Vehicle Account and the State Department of the California Highway Patrol's budget, adjusts the truck weight fee schedule to a level supported by the trucking industry, and makes other budget-related changes.
Chapter 719, Statutes of 2003
SB 1058 (Torlakson-D) Special education
Requires that $69 million in federal Individuals with Disabilities Education Act special education funding appropriated to support mental health services provided during the 2003-04 fiscal year by county mental health agencies, pursuant to AB 3632 (Brown), Chapter 1747, Statutes of 1984, must not be used by the State Controller for recoupment of prior year audit findings.
Chapter 806, Statutes of 2003
SB 1082* (Burton-D) Performance budgeting
Requires the State Department of Finance to develop a performance budgeting pilot project under which the budgets of at least four departments in specified fiscal years be analyzed by specified criteria.
(At Assembly Desk)
AB 296 (Oropeza-D) General government
Makes various changes to existing law needed to implement the 2003-04 Budget and to correct and clarify provisions in previous budget legislation.
Chapter 757, Statutes of 2003
AB 1266 (Assembly Budget Committee) Education
Enacts various changes to education statutory provisions to implement policy related to the 2003 Budget Act.
Chapter 573, Statutes of 2003
AB 1747* (Assembly Budget Committee) Public resources
Makes the necessary changes to various natural resource departments and programs in order to implement the 2003-04 Budget Act.
Chapter 240, Statutes of 2003
AB 1748 (Assembly Budget Committee) Public resources
Provides for the public review of state agency acquisition of conservation lands and requires the Secretary of the State Resources Agency to delegate his/her responsibilities for the administration of the river parkway and Sierra Nevada Cascade program.
Vetoed by the Governor
AB 1749* (Assembly Budget Committee) Booking fees
Repeals counties' authority to impose booking fees on local agencies, colleges and universities and requires the state subvention program to qualifying local entities to reimburse them for actual booking fees paid to counties.
(On Assembly Unfinished Business File)
AB 1750* (Assembly Budget Committee) Transportation
Partially suspends the transfer of motor vehicle fuel sales tax revenues from the General Fund to the Transportation Investment Fund for the 2003-04 fiscal years. Provides a total of $865 million in General Fund savings.
Chapter 223, Statutes of 2003
AB 1751* (Assembly Budget Committee) Transportation
Allocates funds from the Transportation Investment Fund (TIF), establishes the repayment of all motor vehicle fuel sales tax revenues that are not transferred to the TIF in 2003-04, and transfers surplus revenues from the Public Transportation Acount to the General Fund. Provides for $87.5 million in General Fund savings resulting from the transfer of surplus Public Transportation Account funds.
Chapter 224, Statutes of 2003
AB 1752* (Assembly Budget Committee) Human services
Makes various statutory changes affecting multiple social services programs that are necessary to implement the Budget Act of 2003.
Chapter 225, Statutes of 2003
AB 1753 (Assembly Budget Committee) Developmental services
Transfers the Habilitation Services Program from the State Department of Rehabilitation to the State Department of Developmental Services to be administered locally by the regional centers, effective July 1, 2004.
Chapter 226, Statutes of 2003
AB 1754* (Assembly Budget Committee) Education finance
Makes changes to a variety of education-related statutes in order to effectuate the changes included as part of the 2003-04 Budget.
Chapter 227, Statutes of 2003
AB 1755* (Assembly Budget Committee) Redevelopment
Requires the one-time transfer of $250 million in property tax from redevelopment agencies in the Educational Revenue Augmentation Fund in 2003-04.
(At Senate Desk)
AB 1756* (Assembly Budget Committee) General government
Makes various changes on the general government aspect of the 2003-04 Budget including housing bond funds, migrant farm labor centers, e-filing of personal income tax returns, State Board of Accountancy, unclaimed property, State Controller, State Department of General Services, State Printing Plant, tourism, Commission on State Mandates, rural health care equity program, vehicle license fees, Cesar Chavez Day Learning grants, Wall Memorial project, veterans homes, State Office of Emergency Services, California Apprenticeship Council, State Department of Justice, California Environmental Protection Agency, California Integrated Waste Management Board, California Coastal Conservancy, and State Public Utilities Commission.
Chapter 228, Statutes of 2003
AB 1757 (Assembly Budget Committee) State agencies
Abolishes the State Technology, Trade and Commerce Agency and the Office of Criminal Justice Planning.
Chapter 229, Statutes of 2003
AB 1758* (Assembly Budget Committee) Corrections
Omnibus public safety budget trailer bill, which makes changes to the State Board of Corrections, the State Department of Youth Authority, the State Office of the Inspector General, rural and small county law enforcement grants and the State Department of Corrections, necessary to implement the 2003 Budget Act.
Chapter 158, Statutes of 2003
AB 1759* (Assembly Budget Committee) Courts
Omnibus court budget trailer bill relating to trial court security, various trial court and appellate court fees, and recovery of attorney's litigation costs in specified public rights civil actions.
Chapter 159, Statutes of 2003
AB 1760* (Assembly Budget Committee) Victims of crimes
Makes a number of changes to the Victims of Crimes program to address the structural imbalance between revenues and expenditures in the Restitution Fund.
(On Assembly Unfinished Business File)
AB 1762* (Assembly Budget Committee) Health programs
Enacts health, mental health, and developmental disabilities statutory changes related to the Budget Act of 2003.
Chapter 230, Statutes of 2003
AB 1763* (Assembly Budget Committee) Health care
Allows Proposition 99 funds to be used to draw down matching federal/state Children's Health Insurance Program funds to the Healthy Families Program and rural health demonstration projects.
Chapter 161, Statutes of 2003
AB 1766* (Assembly Budget Committee) Local government finance
Allows county auditors, upon receipt of sales tax information from the State Department of Finance, to reimburse cities and counties for their reduction in sales and use tax revenue pursuant to the sales and use tax rate suspension in AB 7X (Oropeza-D).
Chapter 162, Statutes of 2003
AB 1768 (Assembly Budget Committee) Vehicle license fee: backfill repayment
Repays local governments by August 15, 2006, for their loss of vehicle license fee (VLF) backfill payments during the "gap" period. The gap period is the period between July 1, 2003, when General Fund backfill payments end, pursuant to the 2003-04 Budget Bill (AB 1765) and the time when full VLF revenues are restored under the trigger mechanism (approximately October 2003).
Chapter 231, Statutes of 2003
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
Other Budget Legislation
SB 976* (Ducheny-D) Budget Act of 2002: beach restoration
Amends the Budget Act of 2002 by transferring, upon order of the Director of the State Department of Finance, $5.713 million to the Public Beach Restoration Fund, for expenditure by the State Department of Boating and Waterways, for the purposes of beach restoration and sand replenishment.
(On Assembly Third Reading File)
SB 985 (McClintock-R) Zero-based budgeting
Requires that the budget submitted by the Governor be developed pursuant to zero-based budgeting.
(In Senate Budget and Fiscal Review Committee)
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 1070 (Chesbro-D) Budget Act of 2002: contingencies or emergencies
Appropriates $141,132,000 for expenditure for the 2002-03 fiscal year in augmentation of the 2002 State Budget for the purposes of contingencies or emergencies, as provided in specified items of the Budget Act of 2002. Gives the Director of the State Department of Finance the authorization to withhold the expenditure of these funds until preliminary estimates of potential deficiencies are verified.
Chapter 6, Statutes of 2003
AB 499 (Canciamilla-D) Two-year spending plan
Provides for a two-year spending plan to be submitted by the Governor.
(In Assembly Budget Committee)
AB 1451 (Wyland-R) State budget
Specifies that if the State Budget is not passed by midnight of June 30, 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.
(In Assembly Budget Committee)
AB 1746 (Assembly Budget Committee) Budget Act of 2002: medical assistance
Appropriates $727,225,000 from the General Fund in augmentation of local medical assistance set forth in the Budget Act of 2002.
Chapter 43, Statutes of 2003
AB 1761 (Assembly Budget Committee) Budget Act of 2002: contingencies and emergencies
Appropriates $502,646,000 to augment the 2002-03 State Budget for contingencies or emergencies, $70,774,000 to the State Department of Corrections, and $48,293,000 for In-Home Social Services.
Chapter 160, Statutes of 2003
ACA 1 (Longville-D) Budget Bill: passage
Excludes appropriations made in the budget bill from the two-thirds vote requirement and forfeits members of the Legislature any salary or reimbursement for travel and living expenses for the period from July 1 to the date a budget bill is passed.
(In Assembly Budget Committee)
ACA 2 (Maldonado-R) State budget: legislators salaries
Requires that if a budget bill is not passed by midnight on June 15, members of the Legislature will forfeit any salary or per diem for the period from June 16 to the date the bill is passed.
(In Assembly Budget Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 43 (Cedillo-D) Income tax checkoff: Emergency Food Assistance Program
Extends the Emergency Food Assistance Program Fund on the income tax form until January 1, 2009.
Chapter 317, Statutes of 2003
SB 92 (Speier-D) Income tax checkoff: California missions
Establishes the California Missions Foundation Fund Tax Checkoff on the state income tax form to aid in the restoration of the California missions.
Chapter 460, Statutes of 2003
SB 103 (Alpert-D) Corporate tax law: regulated investments companies
Clarifies the deductions that are not allowed to regulated investment companies (RICs) and are allowed to corporations related to distributions received from RICs.
Chapter 655, Statutes of 2003
SB 180 (Burton-D) Income tax checkoff: Firefighters' Memorial Fund
Permits the redirection of funds from the California Firefighters' Memorial Fund income tax checkoff to be used to support the maintenance and construction of the memorial to California firefighters in Capitol Park as well as ceremonies to honor fallen firefighters and provide an information guide for spouses and children of fallen firefighters detailing the survivor benefits.
Chapter 189, Statutes of 2003
SB 285 (Speier-D) Income taxes: innocent spouse
Provides, in certain cases, if an individual receives income tax relief under the federal innocent spouse provisions, that individual would also receive income tax and penalty relief under the state innocent spouse provisions. Sunsets January 1, 2009. Requires the Legislative Analyst Office to make a report on the impact of the bill.
Chapter 370, Statutes of 2003
SB 448 (Poochigian-R) Income tax forms: voter registration card
Requires the State Franchise Tax Board to include a voter registration card with the income tax filing forms that are mailed annually to California taxpayers.
Chapter 412, Statutes of 2003
SB 614 (Cedillo-D) Tax shelters
Enacts a comprehensive set of changes that increase the penalties for investors, promoters, and organizers of abusive tax shelters. Enhances the State Franchise Tax Board's ability to pursue investors, promoters, and organizers of abusive tax shelters. Provides a limited window of time during which taxpayers who voluntarily come forward and pay all tax and interest due, as a result of their use of abusive tax shelters, can avoid the enhanced penalties this bill creates. This bill is the same as AB 1601 (Frommer-D).
Chapter 656, Statutes of 2003
SB 1009 (Alpert-D) Income tax forms
Allows individuals to report use tax on the California Income Tax form for purchases made after January 1, 2003 and before December 31, 2009.
Chapter 718, Statutes of 2003
SB 1061* (Senate Revenue And Taxation Committee) Corporation taxes: water's-edge
Changes the water's-edge election procedures by providing that these elections will no longer be made by contract, but by statutory election.
Chapter 633, Statutes of 2003
SB 1064 (Burton-D) Manufacturer Investment Tax Credit
Clarifies the amount of sales tax refund for Manufacturer Investment Credits available to a taxpayer filing a claim for refund.
Chapter 606, Statutes of 2003
SB 1065 (Senate Revenue And Taxation Committee) Tax elections
Requires that federal tax elections made by a person prior to becoming a California taxpayer are binding for California purposes.
Chapter 486, Statutes of 2003
AB 132 (Chavez-D) Income taxes: designated contributions
Provides ordering rules to be used by the State Franchise Tax Board when adding income tax checkoffs to the personal income tax return.
Chapter 170, Statutes of 2003
AB 137 (Correa-D) Income tax checkoff: senior citizens
Extends the sunset date on the California Fund for Senior Citizens (Fund) tax checkoff to January 1, 2010, provided the Fund receives at least a specified, minimum level of contributions annually.
Chapter 376, Statutes of 2003
AB 243* (Vargas-D) Income taxes: state chaplains
Increases the maximum rental allowance for state chaplains.
Chapter 428, Statutes of 2003
AB 967 (Chavez-D) Tax conformity
Beginning with the tax years on or after January 1, 2004, (1) clarifies that corporations with a valid federal S corporation election are also S corporations for state tax purposes, and corrects an unintended omission in Chapter 35, Statutes of 2002, of alternative minimum tax from the computation of estimated tax payment, and (2) provides cleanup amendments to the victims of terrorism disability trust provisions enacted by SB 219 (Scott), Chapter 807, Statutes of 2002.
Chapter 268, Statutes of 2003
AB 1601 (Frommer-D) Tax shelters
Creates a voluntary compliance program for taxpayers engaged in abusive tax shelters and increases reporting requirements and penalties for abusive tax shelters.
Chapter 654, Statutes of 2003
This is the same legislation as SB 614 (Cedillo-D), Chapter 656, Statutes of 2003.
AB 1742 (Assembly Revenue And Taxation Committee) Taxes: administration
Clarifies which method should be used by the State Franchise Tax Board (FTB) to calculate interest on erroneous refunds it makes to taxpayers. Renumbers section references relating to the Golden State Scholarshare Trust. Allows businesses that incorporate within 15 days of the end of their annual accounting period to disregard that period as a taxable year when determining their eligibility for the minimum franchise tax exemption provided to companies during their first taxable year. Allows FTB to use new-hire and contractor registry information maintained by the State Employment Development Department for FTB's non-tax debt collection programs. Corrects an unintentional drafting error enacted by AB 1756 (Assembly Budget Committee), Chapter 228, Statutes of 2003, by clarifying that tax practitioners who file more than 100 returns on a fee-for-service basis in a calendar year must begin filing tax returns electronically beginning with returns filed on or after January 1, 2004.
Chapter 455, Statutes of 2003
AB 1743 (Assembly Revenue And Taxation Committee) Taxes: technical code maintenance
Represents a comprehensive technical corrections bill of the Revenue and Taxation Code provisions administered by the State Franchise Tax Board. Specifically, makes technical, non-substantive changes to the Personal Income Tax Law and to the Corporation Tax Law. Corrects cross-references, removes obsolete language and makes appropriate revisions to terminology used in related provisions.
Chapter 185, Statutes of 2003
AB 1756* (Assembly Budget Committee) Filing of income taxes
A budget trailer bill, among other provisions, requires tax professionals who file 100 or more income tax returns to e-file or pay a fine of $50 per return if the taxpayer elects not to e-file. The tax professional will not be subject to the fine.
Chapter 228, Statutes of 2003
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.
(In Senate Revenue and Taxation Committee)
SB 47* (Ackerman-R) Manufacturing Investment Tax Credit
Extends the manufacturing investment tax credit and exemption indefinitely.
(In Senate Revenue and Taxation Committee)
Similar legislation is SB 137 (Morrow-R), SB 454 (Vasconcellos-D), and SB 2X (Poochigian-R), which are in the Senate Revenue and Taxation Committee, AB 122 (Calderon-D), which is in Assembly Appropriations Committee, and AB 1674 (Dutra-D), which is 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.
(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.
(In Senate Revenue and Taxation 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.
(In Senate Revenue and Taxation Committee)
A similar bill, AB 11 (Garcia-R), is in Assembly Appropriations Committee.
SB 203* (Romero-D) Brownfield cleanup tax credit
Allows for a brownfield cleanup tax credit.
(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.
(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.
(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; reconsideration granted)
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.
(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.
(In Senate Revenue and Taxation 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.
(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.
(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.
(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.
(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.
(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. This exemption applies to income received in the year of the spouse's death and for the next three years.
(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.
(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.
(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 Senate Floor; reconsideration granted)
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.
(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.
(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.
(In Assembly Revenue and Taxation Committee)
AB 198* (Nation-D) Tax credit/deduction: large sports utility vehicles
Denies specific tax incentives related to acquisition and utilization of large sports utility vehicles in a trade or business. The revenue from disallowing these incentives would be used to fund a credit for the purchase and use of qualified reduced-emission vehicles in this state.
(In Senate Revenue and Taxation Committee)
AB 214 (Shirley Horton-R) Income tax checkoff: veterans
Establishes the Veterans Quality of Life income tax checkoff to help support the Morale, Welfare, and Recreation Fund maintained by administrators of the veterans homes.
(In Senate Appropriations Committee)
AB 234* (Corbett-D) Net operating expenses: biopharmaceutical/biotechnology
Allows taxpayers engaged in biopharmaceutical and other biotechnology business activities to carryforward a net operating loss deduction for a 20-year period following the year during which the loss was incurred.
(In Assembly Appropriations Committee)
AB 263* (Oropeza-D) Corporation tax: deduction
Allows a corporation to deduct a portion of the dividends received from an insurance company subsidiary.
(In Senate Revenue and Taxation 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.
(In Assembly Revenue and Taxation Committee)
AB 291* (Aghazarian-R) Tax credit: agricultural remediation expenditures
Establishes a tax credit for agricultural environment remediation expenditures.
(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.
(In Assembly Health Committee)
AB 382* (Correa-D) Taxation: tax exempt bonds
Exempts from taxation interest on bonds issued by a federally recognized Indian tribal government located in this state, only if the tribal government adopts an environmental ordinance.
(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.
(In Assembly Revenue and Taxation Committee)
AB 516 (Matthews-D) Enterprise zones
Extends the sunset for all enterprise zones from 15 to 20 years.
(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.
(In Assembly Revenue and Taxation Committee)
AB 592 (Ridley-Thomas-D) Enterprise zones
Allows enterprise zones to reconfigure their boundaries.
(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. 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.
(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.
(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.
(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.
(In Assembly Revenue and Taxation Committee)
AB 658 (Nakano-D) Income tax checkoff: prostate cancer
Allows for an income tax checkoff for prostate cancer research.
(In Senate Rules Committee)
AB 678* (Firebaugh-D) Corporation tax exemption: new corporations
Provides a tax exemption for the first three years of a corporation's existence.
(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.
(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.
(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.
(In Assembly Revenue and Taxation Committee)
AB 809* (Harman-R) Corporation tax: unitary
Revises the apportionment factor concerning the unitary tax.
(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.
(In Assembly Revenue and Taxation Committee)
AB 923* (Firebaugh-D) Tax credits: farmworkers
Provides for a tax credit for employers providing health coverage to farm workers.
(On Senate Third Reading File)
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.
(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.
(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.
(In Assembly Appropriations Committee)
AB 1035 (Aghazarian-R) Enterprise zones: Stanislaus County
Designates a geographic area(s) within Stanislaus County as enterprise zones.
(In Senate Housing and Community Development Committee)
AB 1073* (Dutton-R) Income tax: military death gratuity
Excludes death gratuity received by a military survivor from income tax.
(In Assembly Revenue and Taxation Committee)
AB 1075 (Matthews-D) Enterprise zones
Transfers the enterprise zone program from the State Technology, Trade and Commerce Agency to the State Business, Transportation and Housing Agency.
(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.
(In Assembly Banking and Finance Committee)
AB 1270* (Dutton-R) Tax credit: manufacturing equipment investment
Expands the manufacturing equipment investment tax credit.
(In Assembly Revenue and Taxation Committee)
AB 1283 (Kehoe-D) Income tax checkoff: arts
Allows the addition of the California Arts Council Fund income tax checkoff to the income tax form.
(In Senate Revenue and Taxation Committee)
AB 1338 (Chavez-D) Personal income and bank and corporation taxes: real estate
Allows the seller to elect to have the maximum tax rate (presently 9.3 percent for individuals and trusts, 8.84 percent for corporations) of the gains withheld instead of three and one-third percent of the sales price.
(In Senate 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.
(In Assembly Appropriations Committee)
AB 1416* (Vargas-D) Income tax credit: health insurance
Provides for a $1.50 per pack tax on cigarettes to pay for an income tax credit for health insurance.
(In Senate Revenue and Taxation 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.
(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.
(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.
(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.
(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.
(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.
(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), Chapter 35, Statutes of 2002.
(In Assembly Appropriations Committee)
AB 1654* (Houston-R) Corporations: net operating expenses
Allows a S corporation forced to convert from a C corporation to carryforward net operating losses and credits from the C corporation.
(In Assembly Revenue and Taxation Committee)
AB 1665* (Runner-R) Tax credits: manufacturing
Expands the manufacturing tax assistance credit to those in telecommunications.
(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.
(In Senate Appropriations Committee)
AB 1740* (Assembly Revenue And Taxation Committee) Income tax: nonresidents
Revises various nonresident income tax calculations.
(Refused passage on Assembly Unfinished Business File; reconsideration granted)
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; reconsideration granted)
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.
(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.
(In Assembly Revenue and Taxation Committee)
Property Tax
SB 17 (Escutia-D) Property taxation: change in ownership
Requires publicly-traded companies (Company) to file annual real property statements with the State Board of Equalization that identify, by county and by assessor parcel number, the real property owned or leased by the Company within California.
(On Assembly Inactive File)
A similar bill is SB 3X (Escutia-D), which is in Senate Rules Committee.
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.
(On Assembly Third Reading 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.
(In Assembly Appropriations Committee)
SB 451 (Ducheny-D) Property tax exemption
Exempts from property taxation private housing on military bases.
(In Assembly Appropriations Committee)
SB 526 (Torlakson-D) Property tax shifts: affordable housing
Makes provisions in the property tax revenue adjustments relative to affordable housing developments.
(In Senate Local Government 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.
(In Assembly Appropriation Committee)
SB 615 (Cedillo-D) Property taxation
Eliminates an obsolete notation on the tax rolls that a supplemental assessment is pending.
(In Assembly Revenue and Taxation 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.
(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.
(In Senate Revenue and Taxation Committee)
SB 756* (Denham-R) Property tax allocations
Modifies reduction amounts relating to negative property tax allocation.
(In Senate Appropriations Committee)
SB 764* (Morrow-R) Property tax: disabled veterans
Increases the disabled veterans property tax exemption from $150,000 to $250,000.
(In Senate Revenue and Taxation Committee)
SB 1059 (Assembly Revenue And Taxation Committee) Property taxes
Makes various clarifying changes in the law concerning the assessment of property relative to bulk sale, exempt aircraft, escape assessments, nonprofit cemeteries, and tentative maps.
Chapter 604, Statutes of 2003
SB 1062 (Assembly Revenue And Taxation Committee) Property taxation
Makes revisions in the laws relating to property taxation concerning open-space and timberland, unsecured roll, State Board of Equalization (BOE) prescribed forms, supplemental roll, cooperative housing corporations, disaster damage, capitation ratio, subpoenaed BOE employees, and elder homeowners relief.
Chapter 471, Statutes of 2003
SB 1063 (Assembly Revenue And Taxation Committee) Property tax
Makes various revisions to the laws governing collection of property taxes concerning record of assessment changes, erroneous referrals, personal contact prior to tax sale, probate on parcels of little value, correcting property descriptions, and canceling assessment of property not subject to assessment.
Chapter 199, Statutes of 2003
SCA 5 (Speier-D) Property tax: change of ownership
Exempts transfers between co-owners of residence from change of ownership reappraisal.
(In Senate Revenue and Taxation Committee)
SCR 32 (Johnson-R) Proposition 13 Anniversary
Commemorates June 6, 2003 as the 25th anniversary of the approval of Proposition 13.
(Died in Senate Rules Committee)
Similar legislation is ACR 109 (Samuelian-R), which failed passage in the Assembly Rules 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.
(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.
(In Assembly Appropriations Committee)
AB 82* (Dutton-R) Homeowners' property tax exemption
Increases the homeowners' property tax exemption from $7,000 to $32,000.
(In Assembly Revenue and Taxation Committee)
AB 94 (Chu-D) Property tax: pension funding
Allows a local agency to impose a higher property tax note to make payments in support of pension programs approved by the voters before July 1, 1978.
Vetoed by the Governor
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.
(In Assembly Appropriations Committee)
AB 211* (Maze-R) Homeowners' property tax exemption
Increases the homeowners' property tax exemption for senior citizens to $17,000.
(In Assembly Revenue and Taxation Committee)
AB 296 (Oropeza-D) Budget trailer bill: property tax
Clarifies that no- and low-property tax cities will receive the same allocation of property tax revenue as they did prior to the enactment of the reduction of the local sales tax in exchange for a larger share of the property tax. Makes the technical changes necessary to reflect the decreased amount of funding being transferred from Redevelopment Agencies to the Educational Revenue Augmentation Fund (ERAF), and hence the decreased amount of ERAF funding available for K-12 education and community colleges.
Chapter 757, Statutes of 2003
AB 322* (Parra-D) Disabled veteran's property tax exemption
Allows the principal residence of a disabled veteran who has qualified for the disabled veterans property tax exemption to maintain the exemption after the veteran no longer resides in the home because he/she has been confined to a care facility or hospital.
Chapter 278, Statutes of 2003
AB 421 (Steinberg-D) Property tax
Repeals the property tax provisions of the so-called Triple Flip adopted for the 2003-04 Budget and substitutes a different method for backfilling cities and counties foregone sales tax revenues.
(Failed passage on the Senate Floor; reconsideration granted)
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.
(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.
(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.
(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.
(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.
(In Assembly Appropriations Committee)
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.
(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.
(In Assembly Local Government Committee)
AB 1744 (Assembly Revenue And Taxation Committee) Property taxes
Provides that any tax, penalty, or interest imposed upon property owned by any organization qualified for various property tax exemptions will be canceled or refunded, provided that an appropriate application for exemption is filed within specified time frames. Requires owners of property that is leased under a conditional sales agreement to list that property on the property statement filed with the county assessor. Requires an owner-builder or an owner-developer of new construction that is dealing with a third-party buyer, to supply requested information to the assessor within 45 days of a written request from the assessor. Clarifies when an application for property tax exemption can be filed for a change in ownership supplemental assessment.
Chapter 316, Statutes of 2003
AB 1766* (Assembly Budget Committee) Property tax transfer
Provides that cities and counties will be reimbursed for reduction in the sales and use tax revenue pursuant to the sales and use tax rate suspension in AB 7X through a property tax transfer from the Educational Revenue Augmentation Fund.
Chapter 162, Statutes of 2003
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.
(On Assembly Inactive 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.
(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.
(On Assembly Inactive File)
ACA 16 (Hancock-D) Property tax assessments
Repeals the Proposition 13 assessment standard for nonresidential nonagricultural property.
(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.
(In Assembly Local Government Committee)
Sales Tax
SB 157 (Bowen-D) Sales tax: uniformity
Creates the Streamlined Sales Tax Project and creates a governing board for California to participate in the Streamlined Sales and Use Tax Agreement.
Chapter 702, Statutes of 2003
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.
(In Senate Revenue and Taxation Committee)
SB 314 (Murray-D) Sales tax: transportation
Authorizes the Los Angeles County Metropolitan Transportation Authority to impose an additional 6.5 percent sales tax in Los Angeles County upon the approval of the voters in that county. The tax is limited to a six and one-half year period and is dedicated to transportation projects and uses specified in the bill.
Chapter 785, Statutes of 2003
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.
(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.
(In Senate Revenue and Taxation Committee)
SB 566 (Scott-D) Transactions and use tax
Increases the cap on total allowable countywide transactions and use tax rates to two percent and authorizes cities to levy transactions and use taxes at rates of 0.25 percent or 0.5 percent, subject to voter approval.
Chapter 709, Statutes of 2003
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.
(In Senate Revenue and Taxation Committee)
SB 760* (Scott-D) Sales tax: public passenger vehicles
Extends the state and local sales and use tax exemption for the sales and leaseback of public passenger transportation vehicles until January 1, 2009.
Chapter 597, Statutes of 2003
SB 808* (Karnette-D) Sales tax: bunker fuel
Reinstates, until January 1, 2004, a sales and use tax exemption for bunker fuel that is used by water common carriers after reaching their first out-of-state destination.
Chapter 712, Statutes of 2003
Similar legislation is AB 496 (Lowenthal-D), which is on Senate Third Reading File.
SB 1009 (Alpert-D) Use tax collection
Allows individuals to report use tax on the California Income Tax form for purchases made after January 1, 2003 and before December 30, 2009. Prohibits any public entity from contracting for goods or services or purchasing any goods or services from a retailer that fails or refuses to collect and remit the sales and use tax the retailer owes to the state. Requires the State Board of Equalization to provide to all public entities a list of retailers that fail to collect and remit that sales and use tax.
Chapter 718, Statutes of 2003
The second portion of the bill is similar to AB 1632 (Leno-D), which is in Assembly Business and Professions Committee.
SB 1060 (Senate Revenue And Taxation Committee) Sales tax
Extends remittance of sales tax when the State Budget is late and the retailer is a creditor of the state, sets a one-year records retention period for Board of Equalization tax settlements, and deletes a code section for the Transactions and Use Tax authorizing Stanislaus County to impose a one-eighth cent transactions and use tax to fund countrywide library programs and operations, subject to a vote of affected taxpayers.
Chapter 605, Statutes of 2003
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.
(On Senate Third Reading File)
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 majority voter approval if the tax or bond exclusively funds affordable housing, transportation enhancements, open space and general infrastructure needs.
(In Senate Constitutional Amendments Committee)
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.
(On Assembly Inactive File)
AB 189* (Cogdill-R) Sales tax exemption
Provides a sales and use tax exemption for fundraising-related sales of meals and food products of nonprofit veterans organizations.
Chapter 721, Statutes of 2003
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.
(In Assembly Revenue and Taxation Committee)
AB 296 (Oropeza-D) Budget Trailer Bill: Orange County sales tax
Makes clarifying changes to provide that the property tax revenue allocated to the Sales and Use Tax Compensation Fund to Orange County shall be pledged to certificates of participation or lease revenue bonds in the same manner that the local sales tax is pledged.
Chapter 757, Statutes of 2003
AB 427 (Longville-D) Local transportation sales taxes
Deletes the 20-year limitation on the duration of a local transportation sales tax, providing instead that the tax remains in effect for the time period specified in the tax ordinance approved by the voters.
Chapter 129, Statutes of 2003
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.
(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.
(On Senate Inactive File)
AB 923* (Firebaugh-D) Agricultural sales tax exemption
Repeals selected agricultural sales and use tax exemptions and uses the revenue gained by the state as a result of the exemption repeal to offer franchise and income tax credits to agricultural employers who provide health insurance to their agricultural employees, as well as selected agricultural sales and use tax exemptions.
(On Senate Third Reading File)
AB 1043 (Liu-D) Sales tax: audit management
Reauthorizes the State Board of Equalization (BOE) to administer a managed audit program, under the Sales and use Tax Law, under which a taxpayer could perform an audit of their own books and records, with limited guidance from BOE, in order to determine any tax deficiencies. In return for performing the managed audit, the taxpayer is liable for only one-half of the interest usually imposed under current law.
Chapter 87, Statutes of 2003
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.
(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.
(On Assembly Inactive File)
AB 1412 (Wolk-D) Transactions and use tax
Allows 50 cities to levy a transactions and use tax, subject to the approval of two-thirds or a majority of the voters voting on the issue at an election, to levy a transactions and use tax at a rate of 0.25, 0.5, 0.75, or 1.0 percent.
(In Senate Revenue and Taxation Committee)
AB 1741 (Assembly Revenue And Taxation Committee) Sales tax: deficiencies
Reduces the statute of limitations for a qualified purchaser form eight years to three years for the collection of unreported use taxes if the failure to report and pay the tax were due to a reasonable cause. Sunsets January 1, 2006. Requires the State Board of Equalization to report to the Legislature by January 1, 2005, on the success of the provision.
Chapter 697, Statutes of 2003
AB 1750* (Assembly Budget Committee) Motor vehicle fuel sales tax
Partially suspends the transfer of motor vehicle fuel sales tax revenues from the General Fund to the Transportation Investment Fund for the 2003-04 fiscal year. The amount of the transfer during that year is limited to $289 million.
Chapter 223, Statutes of 2003
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.
(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)
AB 7X (Oropeza-D) Sales tax revenue
Enacts the California Fiscal Recovery Financing Act to authorize the issuance of bonds to finance the 2003-03 year-end budget deficit and to provide a dedicated temporary source of sales tax revenue for bond repayment. (A budget trailer bill.)
Chapter 13, Statutes of 2003-04, First Extraordinary Session
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.
(In Senate Rules Committee)
SB 389* (Romero-D) Alcoholic beverages surtax
Imposes a .25 per gallon surtax on alcoholic beverages.
(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.
(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.
(In Assembly Revenue and Taxation Committee)
SB 557 (Kuehl-D) Timber yield tax
Imposes a timber products user forest restoration excise tax (one cent a board foot) on every consumer at the time timber products are purchased for consumption in this state.
(In Senate Revenue and Taxation Committee)
SB 676 (Ortiz-D) Tobacco products fees
Imposes a fee on manufacturers of tobacco products to offset the medical costs associated with use of tobacco products who did sign the Master Settlement Agreement.
(In Senate Revenue and Taxation 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.
(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.
(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.
(In Senate Revenue and Taxation Committee)
SB 1016 (Bowen-D) Tobacco tax
Requires every retail sale of cigarettes in California be a vendor-assisted, face-to-face sale or comply with the provisions of the federal Jenkins Act which will have the effect of assuring that tobacco tax has been paid.
Chapter 603, Statutes of 2003
SB 1055 (Senate Budget And Fiscal Review Committee) Vehicles: fees: funding
Increases various fees to avert a shortfall in the Motor Vehicle Account and the State Department of the California Highway Patrol's budget, adjusts the truck weight fee schedule to a level supported by the trucking industry, and makes other budget related changes.
Chapter 719, Statutes of 2003
SB 1060 (Senate Revenue And Taxation Committee) Vehicle fuel and diesel fuel tax: refund
Allows a claim for refund of motor vehicle fuel tax or diesel fuel tax to be filed within the later of three years from the date of purchase or six months after the receipt of an invoice for the tax in cases where the tax was not invoiced at the time the fuel was purchased.
Chapter 605, Statutes of 2003
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.
(On Senate Third Reading File)
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.
(In Senate Revenue and Taxation Committee)
SCA 9 (Perata-D) Appropriations limits: natural resources
Expands the definition of emergency under the Governor's limitation to include natural disasters.
(In Senate Governmental Organization Committee)
SR 24 (Burton-D) Fiscal restructuring
Creates a Senate Select Committee on Fiscal Restructuring which is authorized and directed to: (a) review and assess the existing state and local governmental structure and the revenue sources pertaining thereto; (b) consider alternative or restructured revenue sources that might provide more reliable funding on a state and local level; (c) identify constitutional and statutory mandates that might be modified to increase financial flexibility at the state and local level; (d) consider ways and means to improve the evaluation of program performance at the state and local level; and, (e) recommend policy initiatives that will resolve the structure deficit.
Adopted by the Senate
SB 5X (Romero-D) Alcohol fee: emergency medical services
Enacts the Alcohol-Related Emergency services Reimbursement Act of 2003, requiring the State Department of Alcoholic Beverage Control to collect a $0.05 per drink fee from specified wholesalers.
(In Senate Rules 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.
(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.
(In Assembly Public Safety Committee)
AB 35* (Vargas-D) Tobacco tax
Increases the tobacco tax by $1.50 per pack of cigarettes to assist in funding specific health programs.
(On Senate Inactive File)
AB 71 (Jerome Horton-D) Tobacco products licensing fee
Enacts the Cigarette and Tobacco Products Licensing Act of 2003, which imposes licensing requirements on tobacco manufacturers, wholesalers, retailers and importers; requires manufacturers to pay a one-time fee; and imposes additional civil and criminal penalties on individuals and businesses who violate tobacco-related, anti-contraband laws and laws prohibiting tobacco-related sales to minors.
Chapter 890, Statutes of 2003
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.
(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; reconsideration granted)
AB 487 (Frommer-D) Vehicle license fees: rental cars
Allows rental agencies to collect vehicle license fees from customers and requires rental care companies to charge an impact fee to fund road improvement and congestion.
Vetoed by the Governor
Similar legislation is SB 300 (Torlakson-D), which is in Assembly Appropriations Committee, SB 849 (Torlakson-D), which is at the Assembly Desk, and AB 118 (Frommer-D), which is in the Assembly awaiting concurrence.
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.
(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.
(In Assembly Natural Resources Committee)
AB 880 (Diaz-D) Temporary agency tax
Imposes a tax on temporary agencies for the privilege of employing temporary workers.
(In Assembly Appropriations Committee)
AB 986 (Jerome Horton-D) Tax collections: consolidation study
Requires the Legislative Analyst to submit a report to the Legislature by November 1, 2004, regarding the possible consolidation of the remittance processing and cashiering functions and the mail processing operations of the State Franchise Tax Board (FTB), the State Board of Equalization (BOE), and the State Employment Development Department (EDD), based upon specified criteria. Requires FTB, BOE, and EDD to assist the Legislative Analyst, as specified, in the preparation of the report required by this bill.
Chapter 569, Statutes of 2003
AB 990 (Ridley-Thomas-D) Tax expenditures
Requires the Legislative Analyst's Office to submit to the Legislature, a report of the tax expenditures, as defined, currently in effect. Requires the Senate Committee on Budget and Fiscal Review and the Assembly Committee on Budget to consider the report in conjunction with the annual Budget Act, and to evaluate the relative priority of each tax expenditure based on specified criteria, as compared with all state expenditures.
(In Senate Rules Committee)
AB 992 (Ridley-Thomas-D) Munitions fee
Imposes a fee of $0.90 on every ammunition sold at retail to fund trauma centers.
(On Assembly Inactive File)
A similar bill is AB 602 (Koretz-D), which is 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.
(Failed passage in Assembly Governmental Organization Committee; reconsideration granted)
AB 1239 (Wiggins-D) Cigarette fees
Imposes a fee on specified tobacco manufacturers who did not sign the Master Settlement Agreement of 1998.
(In Senate Rules 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.
(On Assembly Inactive File)
AB 1416* (Vargas-D) Cigarette tax
Imposes an additional tax on the distribution of cigarettes at the rate of $0.75 for each cigarette distributed to be used to fund health programs.
(In Senate Revenue and Taxation Committee)
AB 1500 (Diaz-D) Oil fee
Assesses a $1 fee for each barrel of crude oil received at a refinery within the state.
(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.
(In Senate Revenue and Taxation Committee)
AB 1556 (Nakano-D) Estate tax
Clarifies procedures by which the State Controller administers the estate tax. Specifically, the bill (1) specifies that the order for application of payments against estate tax be first to interest, next to penalties, and finally to tax; and (2) provides that all interest and penalties under the gift and death tax payment chapter will be treated and collected as tax.
Chapter 221, Statutes of 2003
AB 1666 (Cogdill-R) Tobacco taxes
Allows distributors of both cigarettes and other tobacco products who choose to defer paying their tobacco tax liabilities to elect to pay tax on either a twice-monthly or a monthly basis. A distributor's election, which is subject to approval by the State Board of Equalization must remain in effect for at least one year. Reduces the amount of security required to be posted by cigarette products distributors that elect to pay their tax liabilities twice-monthly.
Chapter 867, Statutes of 2003
AB 1699 (Assembly Environmental Safety And Toxic Materials Committee) 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.
(In Assembly Environmental Safety and Toxic Materials Committee)
AB 1741 (Assembly Revenue And Taxation Committee) Fuel tax and estate tax
Reinstates a provision of law allowing the State Controller's Office (SCO) to calculate the interest due on refunds of estate tax beginning on the latter of the delinquency date or the date of payment and ending on a date preceding the issuance of the refund warrant by no more than 30 days. Allows the SCO to accept evidence other than an original invoice from purchasers of motor vehicle fuel who are seeking a refund of tax paid. Requires the claimant to maintain evidence supporting all claims for refund of motor vehicle fuel tax, including all gasoline purchase records, for four years after the date the refund is issued.
Chapter 697, Statutes of 2003
AB 1744 (Assembly Revenue And Taxation Committee) Diesel fuel tax
Authorizes that diesel fuel tax claims alternately be supported by an original invoice facsimile retained in an alternative storage media.
Chapter 316, Statutes of 2003
AB 1756* (Assembly Budget Committee) Vehicle license fee
A budget trailer bill, which among other provisions, provides that the state will no longer reimburse cities and counties for reduced vehicle license fee revenue.
Chapter 228, Statutes of 2003
AB 1768 (Assembly Budget Committee) Vehicle license fee
Requires the State Controller to transfer an amount of the gap offsets not paid during the 2003-04 fiscal year from the General Fund to the Motor Vehicle License Fee Account by August 15, 2006. These funds shall then be allocated to cities and counties, as specified.
Chapter 231, Statutes of 2003
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.
(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.
(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)
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.
(From printer)
AJR 23 (Haynes-R) Estate taxes
Requests the United States President and Congress support legislation that immediately and permanently repeals estate taxes.
(In Assembly Revenue and Taxation Committee)
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
|
SB 4* |
Hollingsworth-R Income tax: military exemption |
|
|
SB 9 |
McClintock-R Bureaucracy realignment |
|
|
SB 17 |
Escutia-D Property taxation: change in ownership |
|
|
SB 43 |
Cedillo-D Income tax checkoff: Emergency Food Assistance Program |
|
|
SB 47* |
Ackerman-R Manufacturing Investment Tax Credit |
|
|
SB 80* |
Oller-R Income taxes: theft loss |
|
|
SB 92 |
Speier-D Income tax checkoff: California missions |
|
|
SB 103 |
Alpert-D Corporate tax law: regulated investments companies |
|
|
SB 108 |
Romero-D Alcohol beverage fee |
|
|
SB 121* |
Margett-R Income tax: long-term care |
|
|
SB 157 |
Bowen-D Sales tax: uniformity |
|
|
SB 172 |
Ducheny-D Enterprise zones |
|
|
SB 180 |
Burton-D Income tax checkoff: Firefighters' Memorial Fund |
|
|
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 285 |
Speier-D Income taxes: innocent spouse |
|
|
SB 314 |
Murray-D Sales tax: transportation |
|
|
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 448 |
Poochigian-R Income tax forms: voter registration card |
|
|
SB 451 |
Ducheny-D Property tax exemption |
|
|
SB 516* |
Speier-D S corporation status |
|
|
SB 526 |
Torlakson-D Property tax shifts: affordable housing |
|
|
SB 541* |
Torlakson-D Gas and diesel fuel taxes |
|
|
SB 548 |
Burton-D Tax boards |
|
|
SB 557 |
Kuehl-D Timber yield tax |
|
|
SB 566 |
Scott-D Transactions and use tax |
|
|
SB 593 |
Ackerman-R Property tax assessments: commercial aircraft |
|
|
SB 614 |
Cedillo-D Tax shelters |
|
|
SB 615 |
Cedillo-D Property taxation |
|
|
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 760* |
Scott-D Sales tax: public passenger vehicles |
|
|
SB 764* |
Morrow-R Property tax: disabled veterans |
|
|
SB 808* |
Karnette-D Sales tax: bunker fuel |
|
|
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: beach restoration |
|
|
SB 981 |
Soto-D Oil fee |
|
|
SB 985 |
McClintock-R Zero-based budgeting |
|
|
SB 1009 |
Alpert-D Income tax forms |
|
|
SB 1012* |
Poochigian-R Capital gains: net operating law |
|
|
SB 1016 |
Bowen-D Tobacco tax |
|
|
SB 1029 |
Ashburn-R Enterprise zones |
|
|
SB 1040* |
Senate Budget And Fiscal Review Committee Education finance |
|
|
SB 1042* |
Senate Budget And Fiscal Review Committee Local public safety |
|
|
SB 1044* |
Senate Budget And Fiscal Review Committee Local public safety |
|
|
SB 1045* |
Senate Budget And Fiscal Review Committee Redevelopment funds |
|
|
SB 1046* |
Senate Budget And Fiscal Review Committee School equalization |
|
|
SB 1048* |
Senate Budget And Fiscal Review Committee Aeronautics |
|
|
SB 1049 |
Senate Budget And Fiscal Review Committee Resources |
|
|
SB 1054 |
Senate Budget And Fiscal Review Committee Resources |
|
|
SB 1055 |
Senate Budget And Fiscal Review Committee Vehicles: fees |
|
|
SB 1058 |
Torlakson-D Special education |
|
|
SB 1059 |
Assembly Revenue And Taxation Committee Property taxes |
|
|
SB 1060 |
Senate Revenue And Taxation Committee Sales tax |
|
|
SB 1061* |
Senate Revenue And Taxation Committee Corporation taxes: water's-edge |
|
|
SB 1062 |
Assembly Revenue And Taxation Committee Property taxation |
|
|
SB 1063 |
Assembly Revenue And Taxation Committee Property tax |
|
|
SB 1064 |
Burton-D Manufacturer Investment Tax Credit |
|
|
SB 1065 |
Senate Revenue And Taxation Committee Tax elections |
|
|
SB 1067* |
Speier-D Corporation taxes: water's-edge election |
|
|
SB 1070 |
Chesbro-D Budget Act of 2002: contingencies or emergencies |
|
|
SB 1082* |
Burton-D Performance budgeting |
|
|
SCA 2 |
Torlakson-D Sales tax: transportation funding |
|
|
SCA 3 |
McClintock-R Appropriations limit: taxes |
|
|
SCA 5 |
Speier-D Property tax: change of ownership |
|
|
SCA 9 |
Perata-D Appropriations limits: natural resources |
|
|
SCA 11 |
Alarcon-D Transactions and use taxes |
|
|
SCR 32 |
Johnson-R Proposition 13 Anniversary |
|
|
SR 24 |
Burton-D Fiscal restructuring |
|
|
SB 5X |
Romero-D Alcohol fee: emergency medical services |
|
|
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 35* |
Vargas-D Tobacco tax |
|
|
AB 53 |
Simitian-D Property tax revenue allocations |
|
|
AB 63* |
Cogdill-R Income tax credit: irrigation systems |
|
|
AB 71 |
Jerome Horton-D Tobacco products licensing fee |
|
|
AB 82* |
Dutton-R Income tax: renter's tax credit |
|
|
AB 94 |
Chu-D Property tax: pension funding |
|
|
AB 127 |
La Malfa-R Property tax revenue allocations: Colusa County |
|
|
AB 128 |
Campbell-R Internet tax |
|
|
AB 132 |
Chavez-D Income taxes: designated contributions |
|
|
AB 137 |
Correa-D Income tax checkoff: senior citizens |
|
|
AB 160 |
Salinas-D Transactions tax: City of Soledad |
|
|
AB 189* |
Cogdill-R Sales tax exemption |
|
|
AB 198* |
Nation-D Tax credit/deduction: large sports utility vehicles |
|
|
AB 211* |
Maze-R Homeowners' property tax exemption |
|
|
AB 214 |
Shirley Horton-R Income tax checkoff: veterans |
|
|
AB 216 |
Chan-D Alcohol fee |
|
|
AB 234* |
Corbett-D Net operating expenses: biopharmaceutical/biotechnology |
|
|
AB 243* |
Vargas-D Income taxes: state chaplains |
|
|
AB 263* |
Oropeza-D Corporation tax: deduction |
|
|
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 296 |
Oropeza-D General government |
|
|
AB 322* |
Parra-D Disabled veteran's property tax exemption |
|
|
AB 363* |
Garcia-R Tax credit: health care |
|
|
AB 382* |
Correa-D Taxation: tax exempt bonds |
|
|
AB 421 |
Steinberg-D Property tax |
|
|
AB 427 |
Longville-D Local transportation sales taxes |
|
|
AB 484* |
Cogdill-R Corporation tax: annual minimum franchise tax |
|
|
AB 487 |
Frommer-D Vehicle license fees: rental cars |
|
|
AB 499 |
Canciamilla-D 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 Income tax checkoff: prostate cancer |
|
|
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 Tax credits: farmworkers |
|
|
AB 967 |
Chavez-D Tax conformity |
|
|
AB 986 |
Jerome Horton-D Tax collections: consolidation study |
|
|
AB 988* |
Maze-R Income tax: Medi-Cal doctors |
|
|
AB 989* |
La Malfa-R Tax credit: rice straw |
|
|
AB 990 |
Ridley-Thomas-D Tax expenditures |
|
|
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 1043 |
Liu-D Sales tax: audit management |
|
|
AB 1065 |
Longville-D Sales tax |
|
|
AB 1073* |
Dutton-R Income tax: military death gratuity |
|
|
AB 1075 |
Matthews-D Enterprise zones |
|
|
AB 1112 |
Lowenthal-D Property tax revenue allocation |
|
|
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 1266 |
Assembly Budget Committee Education |
|
|
AB 1270* |
Dutton-R Tax credit: manufacturing equipment investment |
|
|
AB 1276* |
Jerome Horton-D Tobacco taxation |
|
|
AB 1283 |
Kehoe-D Income tax checkoff: arts |
|
|
AB 1338 |
Chavez-D Personal income and bank and corporation taxes: real estate |
|
|
AB 1378 |
Jerome Horton-D Property tax reductions |
|
|
AB 1390* |
Ridley-Thomas-D Tax credits: fuel efficient vehicles |
|
|
AB 1412 |
Wolk-D Transactions and use tax |
|
|
AB 1416* |
Vargas-D Income tax credit: health insurance |
|
|
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 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 1556 |
Nakano-D Estate tax |
|
|
AB 1568 |
Correa-D Property tax revenue allocations |
|
|
AB 1601 |
Frommer-D Tax shelters |
|
|
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 1666 |
Cogdill-R Tobacco taxes |
|
|
AB 1690 |
Leno-D Local income tax |
|
|
AB 1699 |
Assembly Environmental Safety And Toxic Materials Committee Fluorescent lamp recycling fee |
|
|
AB 1740* |
Assembly Revenue And Taxation Committee Income tax: nonresidents |
|
|
AB 1741 |
Assembly Revenue And Taxation Committee Sales tax: deficiencies |
|
|
AB 1742 |
Assembly Revenue And Taxation Committee Taxes: administration |
|
|
AB 1743 |
Assembly Revenue And Taxation Committee Taxes: technical code maintenance |
|
|
AB 1744 |
Assembly Revenue And Taxation Committee Property taxes |
|
|
AB 1746 |
Assembly Budget Committee Budget Act of 2002: medical assistance |
|
|
AB 1747* |
Assembly Budget Committee Public resources |
|
|
AB 1748 |
Assembly Budget Committee Public resources |
|
|
AB 1749* |
Assembly Budget Committee Booking fees |
|
|
AB 1750* |
Assembly Budget Committee Transportation |
|
|
AB 1751* |
Assembly Budget Committee Transportation |
|
|
AB 1752* |
Assembly Budget Committee Human services |
|
|
AB 1753 |
Assembly Budget Committee Developmental services |
|
|
AB 1754* |
Assembly Budget Committee Education finance |
|
|
AB 1755* |
Assembly Budget Committee Redevelopment |
|
|
AB 1756* |
Assembly Budget Committee General government |
|
|
AB 1757 |
Assembly Budget Committee State agencies |
|
|
AB 1758* |
Assembly Budget Committee Corrections |
|
|
AB 1759* |
Assembly Budget Committee Courts |
|
|
AB 1760* |
Assembly Budget Committee Victims of crimes |
|
|
AB 1761 |
Assembly Budget Committee Budget Act of 2002: contingencies and emergencies |
|
|
AB 1762* |
Assembly Budget Committee Health programs |
|
|
AB 1763* |
Assembly Budget Committee Health care |
|
|
AB 1765* |
Assembly Budget Committee 2003-04 State Budget |
|
|
AB 1766* |
Assembly Budget Committee Local government finance |
|
|
AB 1768 |
Assembly Budget Committee Vehicle license fee: backfill repayment |
|
|
ACA 1 |
Longville-D Budget Bill: passage |
|
|
ACA 2 |
Maldonado-R State budget: legislators salaries |
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ACA 4 |
Simitian-D Parcel tax: educational entities |
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ACA 5 |
Cogdill-R Property tax allocation |
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ACA 6 |
Campbell-R Gann Initiative: expenditure limit |
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ACA 7 |
Dutra-D Transportation: sales and use taxes |
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ACA 10 |
Harman-R Property-related fees |
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ACA 12 |
Leslie-R Gann Initiative: government spending |
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ACA 15 |
Wiggins-D Special taxes |
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ACA 16 |
Hancock-D Property tax assessments |
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ACA 17 |
Daucher-R Property tax revenues |
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ACR 111 |
Strickland-R Vehicle license fee |
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AJR 8 |
Mountjoy-R Federal income tax: long-term care insurance |
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AJR 23 |
Haynes-R Estate taxes |
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AJR 25 |
Haynes-R Taxpayers: individual retirement accounts |
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AJR 26 |
Haynes-R Alternative minimum tax |
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AB 7X |
Oropeza-D California Fiscal Recovery Financing Act |
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AB 10X |
Oropeza-D Resources |
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AB 11X* |
Oropeza-D General government |
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