State Budget Legislation
Income Tax/Bank & Corp. Tax - Chaptered & Vetoed
Other Income & Corporation Tax
Property Tax
Sales Tax
Miscellaneous
Budget Trailer Bills
Budget Restoration Legislation
Other Budget Related Legislation
State Budget Legislation
SB 160* (Peace-D) 1999-2000 State Budget
Enacts the 1999-2000 State Budget which provides for $81 billion spending plan -- $79,815 billion - General Fund, $16,082 billion - special funds, and $1,532 billion - selected bond funds, Includes record spending for education and infrastructure, open space acquisition, and expansion of health care for children.
Provides $37.9 billion in overall Proposition 98 guarantee spending for K-12 schools. In all, the Governor's Budget spends $2.3 billion more for education over the 1998-99 Budget (6.5% increase). In addition to the overall spending for education, it includes $192 million to fund educational reforms holding schools accountable for their performance and rewarding high achieving and performing schools. Provides $50 million to reward teachers through performance bonuses if they achieve extraordinary results with their children and an additional $50 million to establish starting teacher salaries at a minimum of $32,000. The Budget provides for a school safety element, expanded after care, expanded state preschool programs, deferred maintenance funding, text book purchasing, and discretionary spending for school districts and county offices of education.
Provides for $425 million increase for the State Infrastructure Bank. Provides $157 million for restoration of state parks and $150 million in scenic land acquisition funds.
In the area of health care, the Budget provides $5 million to fund breast cancer treatment for women with incomes at or below 200% of the federal poverty level, $249.5 million for AIDS programs, $82 million to expand Medi-Cal for 250,000 more residents, $72 million to increase staffing at nursing homes, $213.2 million to continue and expand the Healthy Families Program which is to provide 127,000 additional uninsured children.
In the area of tax relief, it provides $302.5 million including an additional cut in the Vehicle License Fee; an increase in the Research and Development tax credit; elimination of minimum franchise tax for new companies; permanent exclusion of capital gains for patient noncorporate investors; and a healthcare tax credit for self-employed Californians.
Note: This Budget was signed before the June 30 deadline, the first time in six years.
Chapter 50, Statutes of 1999 - Item Veto
The Governor item-vetoed $581 million, including $320 million from the General Fund with about 2/3 of the General Fund reductions in health and social service programs, where the Governor scaled back augmentation the Legislature had made to Medi-Cal and the Healthy Families Program, and reduced state funding for the IHSS provider wage and benefit increases. Deletions were also made in higher education, resources, and general government. Some of these General Fund monies were redirected to reestablish the $300 million set aside the Governor had proposed in the May revise for employee compensation and litigation.
Assembly version of the Budget is AB 135 (Ducheny-D) which is in Senate Rules Committee.
Income Tax/Bank & Corp. Tax - Chaptered & Vetoed
SB 30* (Peace-D) Corporate taxes: double taxation: study
Requires a study to be undertaken by the State Franchise Tax Board and the State Department of Finance, jointly, regarding double-taxation of individuals.
Vetoed by the Governor
SB 93* (Chesbro-D) Income tax conformity: Roth IRAs
Conforms state income tax law with federal changes made to Roth IRAs in 1998.
Chapter 8, Statutes of 1999
SB 94* (Chesbro-D) Tax conformity
Enacts the Taxpayers Bill of Rights of 1999 to conform state law with federal tax law changes of 1998. Provides for specified conformity to the federal law with respect to awarding costs and fees, liens, suspension of interest, penalties, notices, abatement of interest, collections, financial status audits, trade secrets (including a criminal penalty for divulging or making known software), motion to quash, levies, assessments, waivers, seizure of property, installment agreements, explanation of disallowance, whistle-blower disclosure, identification of return preparer, innocent spouse rules, and correction to rules relating to the proration of the exclusion in the case where a taxpayer does not meet the ownership and use requirements pertaining to a sale of his or her principal residence. Provides the State Franchise Tax Board with the authority to compromise a tax debt, modify rules pertaining to taxpayer tax credit and employer deficiency assessments for the issuance of an earnings withholding order for taxes, and modify ro clarify specified operative date language.
Chapter 931, Statutes of 1999
SB 113 (Kelley-R) Manufacturing enhancement areas: tax credits
Updates the definition of qualified disadvantaged individuals for whom employers within manufacturing enhancement areas are eligible to claim a hiring credit by specifying that the references to expired federal programs include any successor programs.
Chapter 58, Statutes of 1999
SB 164* (Johnston-D) Income tax exclusions: reparation payments
Exempts revenue and resources from state income tax for persons of Japanese ancestry receiving reparation payments made by the Canadian government to redress injustices during World War II.
Chapter 471, Statutes of 1999
SB 246 (Solis-D) Tax checkoff: firefighters
Extends from January 1, 2001, to January 1, 2006, the sunset date on the income tax check-off for the California Firefighters' Memorial Fund.
Chapter 988, Statutes of 1999
SB 493 (Figueroa-D) Income tax checkoff: California Birth Defects Research Fund
Establishes the Birth Defects Research Fund and allows taxpayers to designate their own funds on their personal income tax returns to that fund to be used for the birth defects monitoring program.
Chapter 398, Statutes of 1999
SB 685 (Monteith-R) Taxation: administration
Specifies State Franchise Tax Board collection procedures for making a levy on taxpayers' property. Requires the Taxpayers' Rights Advocates to establish administrative review procedures for taxpayers who request such reviews. Requires the board to mail a final notice of tax due prior to issuing a levy or filing a notice of state tax lien to collect an account that is held in abeyance for more than six months.
Chapter 348, Statutes of 1999
SB 887 (Ortiz-D) Foster care: tax records
Among other provisions, allows the State Department of Social Services to inspect the income tax returns of a foster care group home in specified circumstances.
Vetoed by the Governor
SB 934* (Burton-D) Corporation tax: credit unions
Exempts state-chartered credit unions from the corporation tax.
Chapter 675, Statutes of 1999
SB 1064 (Perata-D) Income tax checkoff: Mexican-American Veterans Memorial
Allows the Mexican American Veterans' Memorial Beautification and Enhancement account checkoff to remain on the income tax form through at least the 2000 tax year without having to receive a minimum level of contributions.
Chapter 989, Statutes of 1999
SB 1125* (Polanco-D) Corporation tax: Insurance subsidiaries
Allows corporations to deduct interest on funds sent to an insurance subsidiary without reducing deductions on dividends paid by a subsidiary and removes the requirement that holding companies be domiciled in California in order for the interest to be deducted.
Vetoed by the Governor
SB 1229* (Senate Revenue And Taxation Committee) Omnibus tax bill
Includes a number of State Franchise Tax Board sponsored provisions, including (1) repairing the reporting of federal adjustments made to taxpayer-reported amounts, (2) providing consistency between the checkoff funds, (3) providing relief for limited partnerships which incompletely canceled when they ceased doing business, (4) clarifying that substandard housing could be housing that is either occupied or unoccupied, (5) clarifying that married taxpayers filing as head of household cannot claim the dependent parent credit, and (6) making a number of minor and technical changes.
Chapter 987, Statutes of 1999
SB 1230 (Burton-D) Income taxes: California Peace Officer Memorial Foundation
Allows a new checkoff on the personal income tax form to fund maintenance of the California Peace Officer Memorial and activities of the California memorial Foundation in support of the families of slain peace officers.
Chapter 215, Statutes of 1999
AB 10* (Correa-D) Corporation tax: minimum franchise tax
Exempts new corporations regardless of age from the minimum franchise tax for the first two years of business in California.
Chapter 64, Statutes of 1999
AB 41 (Wesson-D) Taxes: deficiency protests
Allows a taxpayer to make a deposit in the nature of a cash bond to stop the running of interest on a deficiency assessment, but the taxpayer would still have the right to file a claim for refund.
Chapter 463, Statutes of 1999
AB 97 (Torlakson-D) Taxation: low-income housing
Deletes the January 1, 2000, sunset date for California low-income housing credit programs and extends the program for as long as the federal low-income housing tax credit program remains in effect.
Chapter 893, Statutes of 1999
AB 114* (Florez-D) Disaster tax relief
Provides disaster tax relief to business taxpayers and individual taxpayers who were affected by the 1998-99 freeze.
Chapter 165, Statutes of 1999
AB 145* (Vincent-D) Taxation: insurance companies
Allows insurance companies to claim the existing income and franchise tax credit for qualified deposits made into a community development financial institution.
Chapter 821, Statutes of 1999
AB 160 (Alquist-D) Income taxes: Alzheimer's checkoff
Extends the sunset date for the Alzheimer's Disease Research Fund income tax checkoff for an additional five years.
Chapter 315, Statutes of 1999
AB 189 (Ackerman-R) Corporation tax: limited liability companies
Removes an erroneous reference to a limited liability company (LLC) classified as a partnership in the definition of "tax" for purposes of suspending an LLC.
Chapter 249, Statutes of 1999
AB 414 (Havice-D) Taxes: statute of limitations
Allows taxpayers up to an additional six months to file claims for refund.
Chapter 614, Statutes of 1999
AB 1107* (Cedillo-D) Health care tax reduction
Among other provisions, conforms to the federal tax deduction amounts for health insurance costs of self-employed individuals. A Budget Trailer Bill.
Chapter 146, Statutes of 1999
Similar legislation is AB 130* (Kaloogian-R) which failed passage in Assembly Revenue and Taxation Committee; reconsideration granted; AB 430* (Davis-D) which is in Assembly Appropriations Committee; and AB 1299* (Aanestad-R) which is in Assembly Revenue and Taxation Committee.
AB 1120* (Havice-D) Income tax: qualified small business stock
Removes the sunset on the 50 percent exclusion of capital gain from the sale of small business stock which continues conformity with federal tax law.
Chapter 69, Statutes of 1999
AB 1140 (Villaraigosa-D) Income taxes: filing thresholds
Includes the effect of the income tax dependent and senior exemption credits in the income threshold amounts below which taxpayers are not required to file a tax return.
Chapter 196, Statutes of 1999
AB 1370 (Wesson-D) Income taxes: earned income credit
Enacts the Earned Income Tax Credit Information Act, requiring employers to notify their employees that they may be eligible for the federal earned income tax credit.
Vetoed by Governor
AB 1379 (Granlund-R) Preneed funeral arrangements: taxes
Allows the trustee of a preneed funeral trust to pay taxes directly on behalf of the consumer.
Chapter 241, Statutes of 1999
AB 1635 (Assembly Revenue And Taxation Committee) Franchise tax: filing status
Extends the period of time a taxpayer has to file an action when an income or corporation tax refund claim has been denied. Clarifies how income tax filing status may be claimed.
Chapter 605, Statutes of 1999
AB 1637* (Assembly Revenue And Taxation Committee) Income tax audits
Allows income taxpayers to use personal and dependent exemption credits when calculating alternative minimum tax liability.
Chapter 930, Statutes of 1999
AB 1697 (Assembly Aging And Long Term Care Committee) Income tax checkoff: senior citizens
Extends checkoff for the California Fund for Senior Citizens to January 1, 2005, provided it meets a minimum contribution test annually starting January 1, 2001.
Chapter 228, Statutes of 1999
AJR 7 (Maldonado-R) Alternative minimum tax exemption
Urges the Congress of the United States to index the alternative minimum tax exemption and tax brackets for inflation.
Resolution Chapter 100, Statutes of 1999
Other Income & Corporation Tax
SB 17* (Figueroa-D) Tax credits: transit passes
Provides a 40% tax credit for employers who provide subsidized bus passes for their employees.
(In Senate Appropriations Committee)
SB 34* (Brulte-R) Taxation: capital gains
Excludes from income any gain from the sale or exchange of a capital asset held by a taxpayer for five years or more.
(In Assembly Revenue and Taxation Committee)
Similar legislation is AB 7* (Campbell-R; urgency clause) which is in Assembly Revenue and Taxation Committee.
SB 37* (Baca-D) Bank/corporation taxes: minimum franchise tax
Exempts new small businesses that incorporate after January 1, 2000, from the minimum franchise tax.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 40* (Brulte-R) Bank/corporation taxes: minimum franchise tax
Repeals the minimum franchise tax.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 85* (Knight-R) VentureStar tax credit
Creates a tax credit equal to 10 percent of qualified wages by a qualified taxpayer to employees for performing services related to the engineering, design and manufacture of a Reusable Launch Vehicle (RLV) or any launch site for a RLV.
(Failed passage in Senate Revenue and Taxation Committee)
SB 109* (Knight-R) Personal income tax deductions: mortgage insurance
Allows a first-time homebuyer to deduct the cost of mortgage insurance for the first five years the home is owned.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 184* (Kelley-R) Corporation taxes: business income
Allows certain extractive businesses to apportion their business-income which is subject to California tax by using either the single- or double-weighted sales factor apportionment factor.
(In Senate Appropriations Committee)
SB 229* (McPherson-R) Tax credits: irrigation
Provides for a 15 percent tax credit for the purchase and installation of water-conserving equipment used in the production of farm income.
(In Senate Revenue and Taxation Committee)
Similar legislation is AB 7* (Campbell-R; urgency clause) which is in the Assembly Revenue and Taxation Committee.
SB 250* (Rainey-R) Income tax: swimming pool safety credit
Establishes a personal income tax credit equal to 80 percent of the cost of adding or upgrading safety devices for residential swimming pools built before January 1, 2000.
(Failed passage in Senate Revenue and Taxation Committee)
SB 304* (Alpert-D) Bank/corporation taxes: combined reports
Allows "top tier" corporations to elect to include all the income and apportionment factors of the members of a designated regulated public utility group in a combined report. Provides a definition of what constitutes a "unitary business" for a non-electing member of the regulated public utility group.
(In Senate Appropriations Committee)
Similar legislation is SB 1015* (Karnette-D; urgency clause) which is in Senate Appropriations Committee.
SB 403* (Kelley-R) Tax credits
Revises the enterprise zone sales tax credit to include machinery and parts used for agricultural drain water treatment facilities.
(In Senate Appropriations Committee)
SB 495* (Figueroa-D) Tax credits: employees and research
Provides a $1,000 tax credit for employers who hire new workers engaged in activities related to space vehicles and space satellites and equipment.
(In Senate Appropriations Committee)
SB 549* (Ortiz-D) Tax credits: child care
Provides a tax credit equal to 50 percent of costs incurred or contributions made for building child care facilities for low-income children and a credit for below-market rate loans to build child care facilities.
(In Senate Appropriations Committee)
SB 680 (O'Connell-D) Tax credits: land/water conservation
Enacts the California Land and Water Conservation Act of 1999, allowing a tax credit for 55 percent of the value of natural resource land donated to specified public and nonprofit entities, as specified.
(In Assembly Appropriations Committee)
Similar legislation is AB 841 (Briggs-R) which is in the Assembly Appropriations Committee.
SB 756* (Polanco-D) Tax conformity
Conforms several sections of state tax law to federal law, changes the alternative minimum tax treatment of exemption credits, removes a provision from state law that is believed to be unconstitutional, simplifies corporate accounting of gains and losses, enacts a nonrefundable motion picture service tax credit, expands the manufacturers' investment tax credit to manufacturers of video tapes, and increases the value of the dependent exemption credit for the 1999 tax year.
(In Assembly Appropriations Committee)
SB 818* (Poochigian-R) Income taxes: school uniform credit
Provides a state income tax credit in an amount equal to the lesser of $250 or 50 percent of the qualified cost paid for a student's required public school uniform.
(In Senate Revenue and Taxation Committee)
SB 884* (Lewis-R) Tax deductions: employer expenses
Allows a tax deduction for the expenses paid or incurred during the taxable or income year by a taxpayer in processing an earnings withholding order for support.
(In Senate Revenue and Taxation Committee)
SB 1038 (Burton-D) FTB membership: partnership investment income
Conforms state law to federal law for foreign corporations whose only activity in the State is trading of securities for its own account.
(On Assembly Third Reading File)
Similar legislation was SB 1239 (Burton-D) which is on the Assembly Inactive File and AB 858 (Kuehl-D) which is in conference.
SB 1075* (Brulte-R) Manufacturers investment tax credit
Makes any manufacturers investment credit that is in excess of tax creditable against any amount due and refundable over the following three years for bank and corporation taxpayers.
(In Senate Revenue and Taxation Committee)
SB 1081* (Poochigian-R) Bank/corporation taxes
Treats sales to the U.S. Government the same as other roles for determining which state can tax the revenue gained from these sales.
(In Senate Appropriations Committee)
SB 1158* (Sher-D) Tax credits: fish habitat programs
Extends the 10 percent tax credit for salmon and steelhead trout habitat restoration for five years.
(In Senate Appropriations Committee)
Similar legislation is AB 1254 (Strom-Martin-D) which is in Senate Rules Committee.
SB 1169 (Bowen-D) Campaign finance: tax checkoff
Allows taxpayers to designate on their personal income tax returns up to $5, or up to $10 in the case of married individuals filing a joint return, to be deposited in the Legislative Election Fund to be distributed among eligible nominees.
(On Senate Inactive File)
SB 1182* (Alarcon-D) Tax credits: food establishments: immigration
Allows taxpayers who operate food service establishments a 100 percent tax credit for costs of hepatitis A immunizations for employees who are state residents.
(In Senate Appropriations Committee)
SB 1222 (Knight-R) Taxation: judicial relief
Declares that in court proceedings (a) to recover income or corporation taxes allegedly erroneously levied and (b) taxpayer refund cases, the burden of proof would be upon the Franchise Tax Board if the taxpayer introduced credible evidence with respect to any relevant factual issue.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
AB 2* (Alquist-D) Income tax exclusions: educational assistance
Excludes from an employee's income up to $2,625 in educational assistance paid by the employer for graduate school education.
(In Senate Appropriations Committee)
AB 9* (Cardoza-D) Income tax: gun safe credit
Provides a tax credit equal to $150 for one gun safe purchased for personal use.
(In Assembly Appropriations Committee)
Similar legislationl is AB 156 (Strickland-R; urgency clause) which provides for a $75 tax credit; in Assembly Appropriations Committee.
AB 19* (Leach-R) Minimum franchise tax
Provides that the minimum franchise tax on terminating companies be based on the number of months in their final year.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 49* (House-R) Income tax credit: private schools
Allows a taxpayer to claim a $500 credit for each child of the taxpayer attending a private school in California.
(In Assembly Revenue and Taxation Committee)
AB 53* (Robert Pacheco-R) Income taxes deduction: child support
Allows noncustodial parents who pay child support and who are current on their payments to deduct 100 percent of their support payments.
(Failed passage in Assembly Appropriations Committee; reconsideration granted)
AB 81 (Cunneen-R) Tax credits and school employees
Allows tax credits for donations of teachers in high schools and allows high school teachers to use open enrollment spaces in company-sponsored classes.
(In Assembly Revenue and Taxation Committee)
AB 122* (Kaloogian-R) Tax credit: extracurricular activity fees
Establishes a permanent tax credit equal to the fees paid, up to $500 per year, for students in a K-12 public or private school to participate in extracurricular activities.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 149* (Leach-R) Income tax credit: long-term care
Establishes an income tax credit for the amount of long-term care or long-term care insurance purchased by the taxpayer for him/herself or any family member.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 152* (Lempert-D) Taxation: net operating loss
Allows the entire amount of the net operating loss attributable to any taxable or income year be carried forward for 20 years.
(In Assembly Revenue and Taxation Committee)
AB 190 (Ackerman-R) Income taxes: limited liability companies
Makes the annual tax of limited liability companies (LLC) due and payable on the due date of the LLC return.
(In Senate Revenue and Taxation Committee)
AB 296 (Strickland-R) Income tax: penalties
Changes the penalty for failing to file income tax upon notice and demand from 25 percent of the total tax liability prior to the application of withholding and other credits to 25 percent of the individual's unpaid tax liability after application of withholding and other credits.
(In Assembly Appropriations Committee)
AB 358* (Wildman-D) Tax credits: television and motion pictures
Provides a 10 percent refundable tax credit for wages paid for movies or TV programs produced in California.
(In Senate Appropriations Committee)
Similar legislation is AB 484* (Kuehl-D; urgency clause) which is in the Senate Appropriations Committee.
AB 401* (Strickland-R) Tax credits: child care
Eliminates the sunset date on the employers child care contribution credits and allows a child care tax credit for any child under the age of 13.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 408* (Correa-D) Income tax credit: senior care
Allows a $500 credit to a taxpayer who maintains as his or her home a household that includes a qualifying individual who is 65 or older.
(In Assembly Revenue and Taxation Committee)
AB 462* (Briggs-R) Manufacturers investment tax credit
Creates a credit of six percent of the cost of qualified property from taxpayers engaged in warehousing and distribution activities.
(Failed passage in Assembly Revenue and Taxation; reconsideration granted)
AB 465* (Nakano-D) Taxes: research and development
Increases the state alternative incremental research expenses credit to 90 percent of the federal credit amount.
(In Senate Revenue and Taxation Committee)
AB 473* (Hertzberg-D) Manufacturers' investment tax credit
Extends the repeal date of the manufacturers' investment credit for three years.
(In Senate Appropriations Committee)
AB 482 (Davis-D) Business development
Creates the California Seed Capital and Early Stage Corporation -- independent of any state agency and governed by a seven-member appointed board -- to mobilize investment in private seed and venture capital partnerships. Authorizes an investor in the corporations' investment fund to claim a state tax credit to make up any shortfall to the extent their return on investment is less than the return specified in the investor's contract with the corporation.
(In Assembly Appropriations Committee)
AB 489* (Ducheny-D) Tax credits: employees tips
Allows employer a tax credit for the costs of unemployment insurance taxes and employment training taxes paid on tips received by employees. Any excess credit could be carried forward for up to 15 years.
(In Assembly Appropriations Committee)
AB 490* (Ducheny-D) Corporation tax credit: headquarters
Creates a headquarters tax credit equal to six percent of the costs to either locate a new corporate headquarters or to maintain or expand on existing corporate headquarters in the State.
(In Assembly Revenue and Taxation Committee)
AB 569* (Campbell-R) Taxes: passive activities
Conforms state tax law to the federal passive rules as they apply to rental real estate activities.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 572* (Pescetti-R) Income tax conformity
Conforms state law to federal tax law provisions regarding (1) innocent spouse relief, (2) the statute of limitations suspension with respect to disabled individuals, and (3) shifting the burden of proof from the taxpayer to the tax agencies.
(In Assembly Appropriation Committee)
AB 579* (Honda-D) Tax deductions: Y2K
Allows a taxpayer to elect to expense the costs of making computers and software 2000 compliant.
(In Assembly Appropriations Committee)
AB 687* (Calderon-D) Taxes: oil depletion deduction
Deletes or reduces the limitations on the percentage depletion deduction for independent oil and gas producers when the price of oil drops below $12 a barrel.
(In Assembly Appropriations Committee)
AB 763* (Bates-R) Income tax: adoption tax credits
Establishes a tax credit, under specified conditions, equal to 50 percent of the qualified adoption costs for which the federal adoption credit is allowed.
(In Assembly Appropriations Committee)
AB 765* (Machado-D) Manufacturers' investment tax credit
Expands the manufacturers' investment credit to include bank and corporation taxpayers who are engaged in specified businesses violating the extracting nonmetallic minerals.
(In Assembly Revenue and Taxation Committee)
AB 864* (Battin-R) Income taxes: long-term care credit
Allows a tax credit for the amount paid or incurred by the taxpayer for long-term care for any family member of the taxpayer.
(In Assembly Revenue and Taxation Committee)
AB 867* (Briggs-R) Corporation taxes: "S corporations"
Eliminates the 1.5 percent measured tax on S corporations while maintaining all other taxes currently assessed on S corporations.
(In Assembly Revenue and Taxation Committee)
AB 901* (Knox-D) Income tax: domestic partners
Allows domestic partners to take advantage of some of the tax preferences for health care costs that are available to spouses and dependents.
(In Assembly Appropriations Committee)
AB 965 (Robert Pacheco-R) Foreign trade
Establishes a specific program and activities within the State Trade and Commerce Agency to encourage the export of technologies and provides for specified tax credits to encourage exports.
(In Assembly International Trade and Development Committee)
AB 1061 (McClintock-R) Income tax: health credits
Provides a refundable income tax credit to a taxpayer whose family income is between 100 percent and 200 percent of the federal poverty level for medical costs, as specified.
(In Assembly Health Committee)
AB 1080* (Villaraigosa-D) Tax credits: community development corporations
Creates a tax credit under insurance tax law, the personal income tax law, and the bank and corporation tax law for contributions to a community development corporation for specified purposes, if those credits are approved certified by the California Tax Credit Allocation Committee, as provided. The credit would be available for contributions of at least $25,000, and would be limited to $500,000 annually for each taxpayer. Limits the total annual credits that may be approved by the committee to $30,000,000.
(In Senate Appropriations Committee)
AB 1172* (Frusetta-R) Tax credit: farmworker health care
Provides a tax credit up to $25,000 per year, equal to 25 percent of the qualified expenses paid or incurred by a taxpayer for preventive health care provided to employees who are qualified farmworkers.
(In Assembly Revenue and Taxation Committee)
AB 1174* (Frusetta-R) Income tax credit: child care
Allows a tax credit equal to 25 percent of the amount of child care expenses paid or incurred during the taxable year for nay child of the taxpayer.
(In Assembly Revenue and Taxation Committee)
AB 1208* (Assembly Revenue And Taxation Committee) Tax conformity bill
Makes a number of changes to California income/corporation tax laws to make them more closely conform to federal law. Adopts federal changes enacted in 1998 allowing for deductibility of employee meals provided for the convenience of the employer, deductions for vacation and severance pay, making certain trade receivables ineligible for market-to-market treatment, and treatment of distributions by a liquidating real investment trust. In addition, it conforms the bank and corporation tax law with federal provisions that allow small businesses to deduct, rather than depreciate, the property they acquire. It conforms to federal rules on the alternative minimum tax treatment of gifts of appreciated property and extension of statute of limitations for disabled taxpayers to file refunds. Simplifies the method multistate and multinational taxpayers use to account for gains and losses, modifies the deduction for alimony payment when the taxpayer is a non-resident, and allows taxpayers to use personal exemption credits to reduce the regular tax below the minimum tax. Changes the due date for limited liability companies to pay tax and makes the interest paid when a taxpayer is due a sales tax refund equal to the interest charged while a taxpayer must pay additional tax.
(In Senate Appropriations Committee)
AB 1220 (Romero-D) Corporation taxes: credit/wages
Requires companies claiming tax credits to report certain information to the State Franchise Tax Board and requires the board to publish the companies' information.
(In Senate Revenue and Taxation Committee)
AB 1230* (Rod Pacheco-R) Corporation taxes: transfer of tax credits
Allows a taxpayer who claims the research expenses credit to transfer the credit to another taxpayer who has a tax liability under the tax law.
(In Assembly Revenue and Taxation Committee)
AB 1254* (Strom-Martin-D) Tax credits/deductions
Increases and extends the existing salmon/steelhead trout habitat restoration credits, partially conforms the federal law provisions relating to the deduction of certain membership dues and conforms the federal law relating to the deduction for employee recommendation over $1 million.
(In Senate Rules Committee)
AB 1365* (Oller-R) Income tax: military retirement pay
Allows a gross income exclusion for military retirement benefits received as a result of the active service of a member of the armed forces.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 1467 (Scott-D) Bank and corporation taxes
Provides that the State Franchise Tax Board would not be required to conduct transfer-pricing audits when water's edge corporations have used the profit split method. Provides that the profit split method would be presumed to reflect the income of the corporation.
(In Assembly Appropriations Committee)
AB 1610* (Florez-D) Tax credit: oil wells
Allows for a tax audit for marginal oil well production as specified.
(In Assembly Revenue and Taxation Committee)
AB 1641* (Assembly Agriculture Committee) Tax credits: biomass conversion
Provides growers a tax credit equal to $30 per ton of their agricultural prunings that are delivered without charge to a biomass facility for biomass conversion.
(In Assembly Appropriations Committee)
AB 1664* (Soto-D) Income tax exclusion: combat zone pay
Adds Yugoslavia to the definition of a qualified hazardous duty area for state income tax purposes which provide combat zone tax relief to members of the armed forces performing services in that country.
(In Assembly Veterans Affairs Committee)
AJR 14 (Strickland-R) Internal Revenue Code
Urges Congress to enact legislation to abolish the Internal Revenue Code by December 31, 2000, and replaces it with a new system of federal taxation that meets specified criteria.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
Property Tax
SB 42* (Johnson-R) Mobilehomes: change in ownership
Excludes from the definition of "a change in ownership" for property tax purposes, any mobilehome park, transferred on or after January 1, 1995, to a specified entity, which subsequently transfers the mobilehome park within 36 months of that initial transfer, if specified conditions are met.
Chapter 603, Statutes of 1999
SB 166 (Baca-D) Property tax allocations
Allows the County of San Bernardino and the City of Chino Hills to agree to an annual transfer of property taxes.
Chapter 45, Statutes of 1999
SB 215* (Dunn-D) Property tax revenue shift
Excludes single county transit districts from having to contribute to the 1992-93 portion of Educational Revenue Allocation Fund starting in 1999-2000. Appropriates $630,000.
(In Assembly Appropriations Committee)
SB 392 (Chesbro-D) Property tax allocations: redevelopment agencies
Clarifies that the property tax increment for a redevelopment project is computed as the increase in property taxes minus any decrease in property taxes in the project area.
Chapter 184, Statutes of 1999
SB 438 (Rainey-R) Property taxation: electric facilities
Requires a county assessor to assess all electrical generation facilities other than those considered to be rate-regulated or operated pursuant to a certificate of public convenience and necessity, issued by the California Public Utilities Commission.
(In Senate Revenue and Taxation Committee)
SB 540* (Karnette-D) Private railroad car tax
Changes the method of calculating the property tax on private rail cars. It substitutes miles traveled in California for days located in California.
(In Senate Appropriations Committee)
SB 649 (Costa-D) Open-space subventions
Requires that the State make open-space subvention payments during a portion of the period of non-renewal of farmland security zone (FSZ) contracts, increases the amount of those payments for some lands, and specifies criteria and procedures for cancellation of FSZ contracts. Sunsets January 1, 2005.
Chapter 1019, Statutes of 1999
SB 933* (Poochigian-R) Property taxation: new construction
Provides for a property tax exemption on tanks replaced, upgraded, or modified by the property owner in order to meet underground storage tank (UST) compliance standards. Exempts a structure that was reconstructed as a consequence of completing that UST compliance work.
Chapter 352, Statutes of 1999
SB 943 (Dunn-D) Property tax abatement
Extends the January 1, 2000, sunset date on the property tax law that permits local agencies to rebate property tax revenues to January 1, 2003, and requires the State Legislative Analyst to report regarding tax rebate provisions and jobs created by local agencies using the tax rebate provisions.
Chapter 274, Statutes of 1999
SB 982 (Leslie-R) Property tax revenues: Placer and San Joaquin counties
Validates the property tax apportionment factors that Placer County and San Joaquin County officials applied to their individual county free libraries.
Vetoed by the Governor
SB 1014* (Poochigian-R) Property tax exemptions
Provides a property tax exemption for fruit or nut-bearing trees damaged by the 1998 freeze.
Chapter 291, Statutes of 1999
SB 1127 (Brulte-R) Property tax revenue shifts
Temporarily exempts the San Gorgonio Pass Water Agency from the 1992 Educational Revenue Augmentation Fund property tax shift and requires payback of the exemption, with interest.
(In Senate Appropriations Committee)
SB 1231 (Senate Revenue And Taxation Committee) Property tax administration
Implements Proposition 1, approved by the voters in November 1998, which exempts from reassessment property that is acquired or newly-constructed to replace contaminated property. Prohibits assessors from including interest subsidy payments in the income approach to value of "Section 515" rural housing projects, clarifies certain provisions related to parent-child transfers for purposes of the property tax.
Authorizes tax collectors to electronically transmit property tax bills, rather than mailing them.
Provides that when tax on a utility parcel becomes delinquent the tax collector may file for a summary judgment against the utility company for the delinquent taxes.
Makes technical changes relating to tax-defaulted properties remaining unsold at a tax sale. Makes technical changes to the definition of "original notice", reinstatement and termination of the right to redeem, and the right of the tax collector to hold a subsequent sale of unsold properties provided that any new parties of interest are notified of the sale within 45 days prior to the sale.
Restructures the section of law allowing fees and penalties to be canceled if they have occurred due to an error by the assessor, auditor or tax collector, or because any of those officers has been unable to complete various procedures initiated prior to the tax delinquency date.
Extends disaster relief for defaulted installment plans, granting tax collectors flexibility to defer payment for one year to all disasters, rather than just to the Governor-declared 1987 fire disaster.
Provides that all taxes on the secured roll shall be paid at the tax collector's office unless the board of supervisors, upon recommendation of the tax collector, orders that taxes be collected in any other location within the county.
Establishes additional conflict of interest provisions and safeguards with respect to certain specified persons who have an employment association with the assessment appeals board.
Chapter 941, Statutes of 1999
SB 1234 (Schiff-D) Property tax: assessment appeals board
Requires, on or after January 1, 2001, an assessment appeals board to complete a course of training and continuing education conducted by either the State Board of Equalization or by the county at the option of the county. A member who does not complete the required training would be deemed to have resigned, as provided.
Chapter 942, Statutes of 1999
SCA 1 (O'Connell-D) Property tax limitation
Lifts the one percent cap on property taxes established by Proposition 13 for the purpose of repaying bonds to finance new schools for making improvements to existing schools.
(On Senate Inactive File)
Similar legislation is ACA 3 (Mazzoni-D) which is in Senate Education Committee.
AB 24 (Runner-R) Property tax revenues
Allocates General Fund revenues derived from the bank-in-lieu tax to cities and counties, according to an unspecified formula. Specifies that the exemption of banks and financial institutions subject to the in-lieu tax from personal property taxes and local business taxes does not apply to parcel taxes imposed in compliance with Proposition 13.
(In Assembly Appropriations Committee)
AB 114* (Florez-D) Property tax relief
Provides relief to local agencies whose property tax revenues were reduced as a result of the winter freeze of 1998-99.
Chapter 165, Statutes of 1999
AB 223 (Wiggins-D) Tax shifts: fire districts
Excludes from the 1992-93 Educational Revenue Augmentation Fund corporation funds that special districts receive from county supervisors for fire protection. Declares that this exclusion does not affect exclusion as it existed prior to the bill.
Chapter 34, Statutes of 1999
AB 236 (Honda-D) Property tax revenue allocations
Forgives errors in the allocation of property made to fire districts located in Santa Barbara and Santa Clara counties.
Chapter 567, Statutes of 1999
AB 328* (Bates-R) Property tax shifts
Reduces the Educational Revenue Augmentation Fund property tax shift for the Laguna Niguel Community Services District by $610,000 per year.
(In Assembly Appropriations Committee)
AB 349 (Torlakson-D) Property tax revenues: Teeter Plan Reductions
Specifies that the incentives for counties to offer the Teeter Plan is to be available to five counties (i.e., Contra Costa, El Dorado, Merced, Siskiyou and Solano) that offered the Teeter Plan before the Legislature established the incentive.
Vetoed by the Governor
AB 417 (Floyd-D) Property tax shifts: fire districts
Provides that fire district revenues that were exempt from the 1992-93 Educational Revenue Augmentation Fund (ERAF) shift, but became subject to the ERAF shift because of changes in the law made in 1997, will again be exempt from the ERAF shift. This bill is similar to AB 223 (Wiggins-D) mentioned above, which was inadvertently chaptered out by a trailer budget bill.
Chapter 464, Statutes of 1999
AB 494* (Davis-D) Property tax revenue allocation
Allows a permanent shift of property taxes from San Diego County to the county free library.
Chapter 824, Statutes of 1999
AB 676* (Brewer-R) Property taxation: Legislative Analyst study
Requires the State Legislative Analyst to prepare a report to the Legislature presenting an alternative for restructuring its property tax allocation in a manner consistent with specified goals.
Chapter 94, Statutes of 1999
AB 704 (Honda-D) Ad valorem taxation: taxpayer reporting
Establishes April 1 as the statewide uniform filing date for submitting a personal property statement. Allows for penalties to be assessed upon owners who do not submit a statement by May 7, or the next business day if May 7 falls on a weekend, holiday, or the county office is closed.
Chapter 334, Statutes of 1999
AB 762* (Briggs-R) Property tax deferral
Provides that the State shall reimburse counties that opt to extend current law property tax deferrals as a result of damages by a major calamity.
Chapter 387, Statutes of 1999
AB 822 (Aroner-D) Property tax rate: Oakland
Allows the City of Oakland to impose a higher property tax rate to make payments in support of pension programs opposed by the voters before July 1, 1998, provided the higher rate is approved by two-thirds of the voters voting on the rate at an election.
(At Senate Desk)
AB 971 (Olberg-R) Military bases: property tax revenues
Relieves the March Joint Powers Redevelopment agency from making pass-through payments to specified entities, based on a cooperative agreement between the entities. Boosts property tax revenues to the Victor Valley Economic Redevelopment Authority (George Air Force Base).
Chapter 611, Statutes of 1999
AB 1036 (Wesson-D) Property tax administration
Extends the State-County Property Tax Administration Program that loans monies to counties to assist in the administration of the property tax system and increases the amount of loans permitted.
(In Senate Appropriations Committee)
AB 1057 (Olberg-R) Property tax shift: City of Hesperia
Increases the City of Hesperia's share of the property tax and reduces the County of San Bernardino's share by an equivalent amount and phases in the change over four years' time.
(Failed passage on Senate Floor)
AB 1115* (Strom-Martin-D) Education Trailer Bill: property tax
Requires any increase in property tax that directly benefits a Special Education Local Plan Area (SELPA) to revert to the local jurisdiction. Requires the State to backfill the corresponding loss to SELPA.
Chapter 78, Statutes of 1999
AB 1125 (Ashburn-R) Property tax deferrals: oil properties
Provides for a property tax deferral for up to five years on oil-producing properties which meet specified criteria.
(In Assembly Appropriations Committee)
AB 1167 (Frusetta-R) Property tax revenue shifts: exemption: veterans memorial
Eliminates permanently the shift of ad valorem property tax revenue to a county's Educational Revenue Augmentation Fund from a veterans memorial district.
(In Assembly Local Government Committee)
AB 1195* (Longville-D) Property tax allocation shifts
Reduces the Educational Revenue Augmentation Fund shift to 90 percent of last year's shift, for fiscal year 1999-2000 only, subject to an appropriation of funds in the budget.
(In Senate Local Government Committee)
AB 1291 (Corbett-D) Property tax exemption: seismic safety
Deletes the July 1, 2000, sunset date for providing a property tax exemption for the construction or installation of seismic safety retrofitting improvements.
Chapter 504, Statutes of 1999
AB 1347 (Runner-R) Property tax administration reimbursements
Requires counties participating in the State-County Property Tax Administration Loan Program to reduce the property tax administrative fees charged to cities and special districts by the amount of property tax revenue recovered from cities and counties pursuant to the program. Requires each county auditor to provide an accounting of property tax administrative costs each year to both houses of the Legislature and, upon request, to cities and special districts.
(In Assembly Appropriations Committee)
AB 1524 (Migden-D) Property tax: overpayments
Provides that the interest rate on property tax refunds that are unresolved as of March 1, 1999, and that became due and payable prior to March 1, 1993, shall be nine percent of the period prior to March 1, 1993, and the county pooled rate of the period on or after March 1, 1993.
(In Senate Revenue and Taxation Committee)
AB 1559* (Wiggins-D) Property tax: welfare exemption
Eliminates the lengthy annual filings for the low-income property tax exemption and amends the start of the exemption to the date of ownership rather than the start of construction for nonprofit corporations that are organized and operated for the specific and primary purpose of building and rehabilitating single or multi-family residences. Also provides that for property receiving the welfare exemption, only property with a recorded deed restriction is eligible for the welfare exemption.
Chapter 927, Statutes of 1999
AB 1636 (Mazzoni-D) Property tax relief: houseboats/floating homes
Adds houseboats and floating homes to the definition of "residential dwelling" for purposes of the Senior Citizens' Property Tax Deferral Program.
Chapter 928, Statutes of 1999
AB 1643 (Floyd-D) Property tax: audits
Provides that, after a mandatory audit, a business has the right to appeal the assessed value of their property only if the audit results in an escape assessment being enrolled.
(In Assembly Revenue and Taxation Committee)
AB 1661* (Vasconcellos-D) Property tax shifts
Provides $150 million in one-time relief to local government, half of which will be allocated based on a per capita distribution for cities and counties. The balance of the $150 million will be distributed based on existing Educational Revenue Augmentation Fund (ERAF) obligation transfers of cities, counties and special districts. Provides for a permanent cap on ERAF and a buy-out by the State of the school's share (i.e., 50 percent) of the property tax administration, currently borne by the counties. This cap and buy-out will be operative upon enactment of a constitutional amendment that will address reform issues relative to land use and redevelopment policies, among others.
Chapter 84, Statutes of 1999
Similar legislation is SB 165* (Rainey-R), which is in Senate Appropriations Committee; AB 1194* (Leonard-R), which is in Assembly Local Government Committee; AB 1402* (Mazzoni-D), which is in Assembly Appropriations Committee; and ACA 11 (Briggs-R), which is in Assembly Elections, Reapportionment and Constitutional Amendments Committee.
AB 1679 (Assembly Local Government Committee) Property tax revenue: special districts
Revises the formula for determining the total annual revenues of a special district that provides fire protection or fire suppression services. Basically, the bill restores AB 223 (Wiggins-D), relative to fire suppression districts. AB 1115 * (Strom-Martin-D), a budget trailer bill, inadvertently chaptered it out.
Chapter 643, Statutes of 1999
AB 1694* (Assembly Revenue And Taxation Committee) Ad valorem taxation: fire detection systems
Provides that no part of a fire detection system is to be deemed to be personal property subject to taxation.
Chapter 200, Statutes of 1999
Sales Tax
SB 61* (Perata-D) Sales tax: blood collection
Cancels unreported or underreported sales tax imposed on blood collection units and blood packs sold prior to April 1, 1998.
(In Senate Appropriations Committee)
A similar bill is AB 1666* (Shelley-D) which is in the Assembly Appropriations Committee.
SB 245* (McPherson-R) Sales tax exemptions: fire districts
Provides a sales and use tax exemption for any purchase of tangible personal property by a qualified fire protection district when the gross receipts from the sale of that property or the sales price of that property exceeds $25,000.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 256 (Johannessen-R) Sales tax: newspapers
Expresses legislative intent to exempt sales of newspapers from the sales tax.
(In Senate Appropriations Committee)
Similar legislation is AB 1077 (Cardoza and Villaraigosa) which is in the Senate Revenue and Taxation Committee.
SB 330* (Wright-R) Sales tax exemption: works of art
Exempts from sales tax drawings, sketches, illustrations, or paintings by an artist or designer who produces them at a social gathering for entertainment purposes.
Chapter 799, Statutes of 1999
SB 331 (Wright-R) Sales tax exemptions: artwork
Requires the State Board of Equalization, on or before January 15, 2000, to report to the Legislature on the sales or use tax reported on certain returns or assessed in certain audits attributable to transactions of graphic artists, cartoonists, illustrators, commercial photographers, and advertising agencies.
Chapter 455, Statutes of 1999
SB 677* (Polanco-D) Sales tax exemption: buses
Exempts from state sales tax transit vehicles sold to the Los Angeles County Metropolitan Transportation Authority.
(In Senate Revenue and Taxation Committee)
SB 963* (Monteith-R) Sales tax exemption: oxygen
Exempts from sales tax oxygen that is administered to animals normally used as food for human consumption.
Chapter 289, Statutes of 1999
SB 1210* (Baca-D) Sales tax exemptions: containers
Exempts any container when sold or leased without the contents to persons who place food for human consumption in the container for shipment from sales and use tax.
Chapter 758, Statutes of 1999
SB 1302 (Senate Revenue And Taxation Committee) Omnibus sales tax bill
Specifies maximum interest rates for improper electronic filing of sales and use tax returns. Corrects technical errors in provisions regarding the administration of special taxing jurisdictions. Specifies the method of calculating jet and diesel fuel sales tax prepayment rates.
Chapter 865, Statutes of 1999
SCA 3 (Burton-D) Sales tax: transportation funding
Authorizes, subject to approval by the electorate, and other specified requirements, a county to impose a half-cent sales and use tax for the purposes of funding local transportation projects with a majority vote of the voters, rather than a two-thirds voter approval requirement.
(Failed passage on the Assembly Floor)
AB 5* (Battin-R) Sales tax exemptions: baby diapers and nonprescription drugs
Provides a sales tax exemption for sales and purchases of baby diapers and over-the-counter drugs.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 13* (Dickerson-R) which is in the Assembly Revenue and Taxation Committee.
AB 262 (Runner-R) Local sales tax sharing
Implements by statutory law Proposition 11, to allow local governments to enter into sales tax revenue-sharing agreements with each other subject to two-thirds approval of each affected jurisdiction's governing body.
Chapter 56, Statutes of 1999
AB 269* (Olberg-R) Sales tax exemption
Expands the existing "space flight" exemption to include ground-based laser power beaming equipment designed to provide power for space satellites.
(In Assembly Revenue and Taxation Committee)
AB 306* (Corbett-D) Regulated chemicals surtax
Imposes a surtax of 25% on the retail cash sales of specified chemicals that are used to manufacture methamphetamine. Revenues are to be used to fund community-based organizations and nonprofit health clinics working to treat drug addicts, prevent drug-related violence, and provide drug violence-prevention education.
(In Assembly Appropriations Committee)
AB 330* (Floyd-D) Sales tax: retailers and sellers: conventions
With respect to provisions that define retailers engaged in business in California, extends the convention and trade show activity time limit to 15 days and deletes the $10,000 maximum gross annual income provisions for such retailers.
(In Senate Rules Committee)
AB 338* (Baldwin-R) Sales tax exemptions: prepared food
Expands the sale and use tax exemption for food products to include all food products (such as meals, hot prepared food, etc.)
(In Assembly Revenue and Taxation Committee)
AB 375* (Scott-D) Sales tax: prepayments
Relieves certain retailers of the requirement to prepay their sales tax liability before they receive payment from their customers.
(In Assembly Appropriations Committee)
AB 384 (Jackson-D) Sales tax: prepayments
Revises the prepayment requirements relative to sales tax for the second quarter.
Chapter 484, Statutes of 1999
AB 473* (Hertzberg-D) Manufacturers' investment credit
Extends the sunset date for the manufacturing sales tax exemption.
(In Senate Appropriations Committee)
AB 521 (McClintock-R) Highways: fuel revenue collection
Diverts revenue from sales and use taxes that are currently imposed on gasoline from the General Fund and directs that revenue for the maintenance and construction of highways.
(In Assembly Transportation Committee)
AB 522 (Floyd-D) Sales and use tax permits
Allows the State Board of Equalization to adopt regulations to allow specified cities to take actions to ensure compliance with seller's permit requirements.
(In Senate Revenue and Taxation Committee)
AB 563* (Honda-D) Sales tax exemptions: pet adoptions
Enacts the Pet Adoption Sales and Use Tax Relief Act of 1999 by exempting from sales tax the transfer of an animal from a government or nonprofit animal shelter for use as a pet.
Chapter 361, Statutes of 1999
AB 599 (Lowenthal-D) Sales tax: worthless accounts
Allows a retailer to claim a bad debt deduction on its sales tax returns if it has sold accounts to an assignee which are later written off as worthless.
(In Senate Rules Committee)
AB 622* (Olberg-R) Sales tax exclusions: beverage containers
Excludes the recyclable beverage container redemption payment from the computation of the sales tax.
(In Assembly Appropriations Committee)
AB 759* (Maddox-R) Sales tax exemption: property
Expands the existing sales and use tax exemption for museum pieces and temporary exhibit housing for the San Diego Aero-Space Museum and California Science Center to other qualified museums, science centers, or marine institutes.
(In Assembly Appropriations Committee)
AB 790 (Honda-D) Sales and use tax: delinquencies
Requires the State Board of Equalization to publicize a quarterly list of the taxpayers with the 12 largest sales and use tax delinquencies over $1 million. Sunsets January 1, 2005.
Chapter 443, Statutes of 1999
AB 890* (Floyd-D) Sales tax exemptions: food products
Provides a sales tax exemption for packaged candy, gum, confectionery, snack foods and bottled water sold through vending machines.
(In Assembly Appropriations Committee)
AB 944 (Cardenas-D) Sales tax exemption: clothing and footwear
States the intent of the Legislature to authorize state sales tax holidays for any article of clothing or footwear purchased for less than $100 during specified periods in 1000 and 2001.
(In Senate Revenue and Taxation Committee)
AB 990 (Floyd-D) Sales tax: seller's permits
Allows cities and counties to collect information from persons seeking to engage in the business of selling tangible personal property and to transmit that information to the State Board of Equalization. Requires the board to issue permits to applicants within specified time periods. Allows cities and counties to require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property to provide his or her seller's permit account number, if any. Sunsets January 1, 2004. Requires the State Board of Equalization to report to the Legislature regarding certain impacts of these provisions on or before January 1, 2003.
Chapter 908, Statutes of 1999
AB 1077* (Cardoza-D) Sales tax exemption: newspapers
Restores the sales tax exemption for newspapers that was in law prior to July 15, 1999.
(In Senate Revenue and Taxation Committee)
Similar legislation is SB 256 (Johannessen-R) which is in the Senate Appropriations Committee)
AB 1217* (Gallegos-D) Sales tax exemption: water treatment equipment
Provides a sales tax exemption for property used to treat contaminated water. Requires San Gabriel Water Association to report to the Legislature on the effect of the bill.
(In Assembly Appropriations Committee)
AB 1315* (Ashburn-R) Sales tax exemptions: fuel taxes
Excludes any federal and state excise taxes included in the selling price of gasoline and diesel fuel from the sales and use tax.
(Failed passage in Assembly Revenue and Taxation Committee: reconsideration granted)
AB 1320* (Ashburn-R) Sales tax exemptions: one-week period
Provides a sales tax exemption for any item purchased for less than $500 during the week of January 17 to January 23. Sunsets January 1, 2005.
(Failed passage in Assembly Revenue and Taxation Committee; reconsideration granted)
AB 1550* (Bates-R) Sales tax exemptions: samples
Provides a sales and use tax exemption for promotional samples given away in certain situations.
(In Assembly Revenue and Taxation Committee)
AB 1638 (Assembly Revenue And Taxation Committee) Sales taxes: conformity
Conforms the Sales and Use Tax Law with the Internal Revenue Service Restructuring and Reform Act of 1999 by suspending the statute of limitations on filing refund claims during periods of disability and providing of annual statements to taxpayers who have entered into installment payment agreements summarizing the payment and liability information.
Chapter 929, Statutes of 1999
AB 1665* (Assembly Revenue And Taxation Committee) Sales tax exemption: teleproduction
Expands the partial sales and use tax exemption for property used in teleproduction or postproduction activities until January 1, 2007.
(In Assembly Appropriations Committee)
Miscellaneous
SB 30* (Peace-D) Vehicle license fees
Provides a 35% decrease in the vehicle license fee due on internationally registered vehicles for the 2000 registration year.
Vetoed by the Governor
SB 230 (Johannessen-R) Smog impact fee
Repeals the $300 smog impact fee assessed on out-of-state vehicles when first registered in California beginning July 1, 2000.
(In Senate Appropriations Committee)
SB 299 (Poochigian-R) State Board of Equalization: taxpayer fees
Provides an oral hearing before the State Board of Equalization (BOE) for taxpayers that file a claim for reimbursement of fees and expenses incurred related to a haring before the BOE. Provides that taxpayers may be reimbursed for fees and expenses related to an appeals conference before BOE appeals staff. Includes fees and expenses incurred at the oral hearing or appeals conference in the amount that may be reimbursed.
(In Assembly Appropriations Committee)
SB 388 (Peace-D) State fiscal analysis
Removes the January 1, 2000 sunset from requirements that the State Legislative Analyst's office perform dynamic revenue estimates of tax law provisions of the State Budget.
(In Senate Budget and Fiscal Review Committee)
SB 430 (Alarcon-D) Local fees and charges
Allows cities and counties to collect unpaid, overdue fees, costs, or charges incurred in the enforcement of local ordinances by placing a lien against the property, except owner occupied, residential property.
Chapter 681, Statutes of 1999
SB 448* (Ortiz-D) Diesel fuel
Exempts experimental fuels from any fuel tax for a 24-month period. Following this period, the fuel tax rate will be six cents per gallon.
(In Senate Appropriations Committee)
SB 542 (Burton-D) Child support: State Franchise Tax Board role
Makes necessary clean-up changes to AB 196 (Kuehl) which reforms the child support enforcement program. Makes changes to the administrative earnings assignment order provision of current law which are required to be in compliance with federal law and to ensure that collections made by the State Franchise Tax Board are distributed to parents in a timely manner.
Chapter 480, Statutes of 1999
SB 562 (Poochigian-R) Transient occupancy tax
Clarifies that the transient occupancy tax can only be applied by a city or county, or city and county to a room in a transient lodging establishment if occupied for less than 30 days. It can not be applied to any in-room product, service, or amenity or non-room costs in inclusive packages offered to guests.
(In Senate Revenue and Taxation Committee)
SB 603 (Speier-D) Tax administration: credit card program
Clarifies that the State Franchise Tax Board's (FTB) credit card program is governed by the provisions set forth in the Government Code and requires state agencies to provide taxpayers with information on how to make credit card payments. Allows the FTB to abate interest of unpaid taxes for the same period as the Internal Revenue Service for delays resulting from ministerial or managerial errors or delays.
Chapter 203, Statutes of 1999
SB 688* (Burton-D) Vehicle license fees
Extends the decrease in the Vehicle License Fee Law that took effect January 1, 1999, to internationally registered vehicles on which vehicle registration was due on or before December 31, 1998, by providing an offset to the registration dues on these vehicles in 1999. Is a Budget trailer bill.
Chapter 76, Statutes of 1999
Similar legislation is AB 852* (Oller-R) which is in Assembly Appropriations Committee.
SB 702* (Peace-D) Cigarette tax
Restricts the sale of cigarettes originally intended for export and allows for civil suits against individuals found to be selling these cigarettes in violation of the law.
Chapter 935, Statutes of 1999
SB 896 (Speier-D) Insurance taxation
Transfers the processing and auditing of insurance gross premium tax returns from the State Department of Insurance to the State Board of Equalization.
(Refused passage on Senate Floor; reconsideration granted)
SB 1030 (Polanco-D) City business tax
Requires that information obtained by the State Franchise Tax Board concerning the imposition of city business taxes be furnished to the State Department of Industrial Relations to combat the expansion of the "underground economy".
Vetoed by the Governor
SB 1038 (Burton-D) Franchise Tax Board
Adds the State Treasurer and a public member to the State Franchise Tax Board and provides that the chair of the board rotates annually.
(On Assembly Third Reading File)
Similar legislation is SB 1239 (Burton-D) which is on the Assembly Inactive File, and AB 858 (Kuehl-D) which is in Conference Committee.
SB 1231 (Senate Revenue And Taxation Committee) Omnibus tax bill
Revises the computation of the maximum permissible refund to a generator of hazardous waste. Revises the timeframe for reporting and paying of tire recycling fees.
Provides an exemption for tobacco products sold to law enforcement agencies for use in criminal investigations consistent with the existing exemption for cigarettes; requires wholesalers to report information on the sale and inventory of tobacco products consistent with existing requirement for cigarettes; and permits cigarettes in packages that do not conform to federal labeling requirements to be forfeited to the state upon seizure.
Allows the State Board of Equalization to disclose confidential information obtained from the person who sold or provided petroleum to the lessee or operator of the underground storage tanks.
Chapter 941, Statutes of 1999
SB 1302 (Senate Revenue And Taxation Committee) Fuel taxes
Allows qualified motor vehicle fuel distributors to convert tax-paid gasoline gallons purchased from non-qualified distributors to ex-tax gallons in order to avoid double payment of tax and subsequent refuel actions.
Chapter 865, Statutes of 1999
AB 150* (Aroner-D) Child support: State Franchise Tax Board
Provides $6 million to the State Franchise Tax Board (FTB) and sets out responsibilities for the FTB as it relates to its role in the operation of the California Child Support Automation System.
Chapter 479, Statutes of 1999
AB 196 (Kuehl-D) Child support: State Franchise Tax Board role
Overhauls the child support enforcement program.
Expands the role of the State Franchise Tax Board (FTB) in the collection of child support by requiring local child support agencies to transfer all cases to the FTB for collection once they become 60 days past due. After it transfers a case to the FTB for collection, the total child support agency shall continue to facilitate resolution of the child support obligation in coordination with the FTB. Cases that have no delinquency shall remain with the local child support agency and not be transferred to the FTB for collection. FTB shall comply with its child support collection responsibilities in accordance with guidelines prescribed by the State Department of Child Support Services.
Chapter 478, Statutes of 1999
AB 385 (Knox-D) Tax information
Allows the State Franchise Tax Board, pursuant to a written agreement, to provide charter cities with tax information relating to businesses located within the city, as specified. Exempts writers, musicians, directors, and other creative artists.
(Failed passage in Senate Revenue and Taxation Committee)
AB 404 (Kuehl-D) Estate taxes: Frank Capra estate
Directs the State Department of General Services to accept property owned by the estate of movie director Frank Capra in lieu of estate taxes owed by the estate.
Chapter 485, Statutes of 1999
AB 436 (McClintock-R) Taxpayer's Rights Act
Enacts the Taxpayer's Rights Act, applicable to all of those taxes and agencies, pursuant to which, among other things, similarly situated taxpayers would not be precluded from pursuing class claims or actions, the doctrine of exhaustion of administrative remedies would not apply, the burden of proof would be on the state or local agency, and the statute of limitations, remedies, and attorney's fees would be specified, as provided.
(In Assembly Revenue and Taxation Committee)
AB 464 (Maldonado-R) Taxes and fees: interest
Revises interest calculation provisions in the tax and fee programs administered by the State Board of Equalization so that the interest rate applied to overpayments and underpayments is the same.
(In Assembly Appropriations Committee)
AB 477* (Longville-D) Motor vehicle fuel taxes
Revises the motor vehicle fuel tax to be a percentage of the wholesale price of gasoline per gallon that is equal to revenues produced on the date of enactment of the bill.
(In Assembly Transportation Committee)
AB 753 (Kaloogian-R) Multistate Tax Compact
Repeals the Multistate Tax Compact which allows California to withdraw its membership in the Multistate Tax Commission.
(In Assembly Appropriations Committee)
AB 1016 (Briggs-R) Taxes: confidentiality
Entitles a taxpayer to the same protections of confidentiality, with respect to the tax advice given by any federally authorized tax practitioner, as the taxpayer would have if the advising individual were an attorney. Applies to any non-criminal tax matter before the State Franchise Tax Board, State Board of Equalization, and the State Department of Employment Development.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
AB 1121* (Nakano-D) Vehicle license fee
Reduces the vehicle license fee a further 10% for the year 2000 only. A Budget Trailer Bill.
Chapter 74, Statutes of 1999
AB 1143 (Floyd-D) Tobacco tax
Limits the annual determination of the tobacco products tax rate required by Proposition 99 to the cigarette tax rate in effect prior to the passage of Proposition 10 in November 1998.
(In Assembly Revenue and Taxation Committee)
AB 1301 (Washington-D) Pornography tax
Requires the State Board of Equalization to make recommendations regarding an appropriate method to impose a tax upon pornography.
(In Assembly Public Safety Committee)
AB 1371 (Granlund-R) Transactions and use tax: Town of Yucca Valley
Allows the Town of Yucca Valley to impose a transaction and use tax at a rate of 0.25%, or a multiple thereof, not to exceed 1%, for purposes of funding transportation and pole repair, replacement, construction, and reconstruction which has to be approved by a majority of the city council and 2/3rds of those voting on the issue.
Chapter 110, Statutes of 1999
AB 1392 (Hertzberg-D) Taxation: judicial relief
Allows taxpayers to post a bond, rather than paying the amount of disputed tax, prior to challenging an assessment in court.
(In Senate Appropriations Committee)
AB 1428 (Kaloogian-R) Documentary transfer tax
Establishes an exemption to the documentary transfer tax of transfers between entities where underlying ownership remains unchanged.
Chapter 75, Statutes of 1999
AB 1432 (Oller-R) Insurance tax credit
Allows an insurer premium tax credit equal to the amount that would be due on premiums paid by previously uninsured motorists who participate in the two low-cost automobile insurance pilot programs set up by SB 171 (Escutia-D), Chapter 794, Statutes of 1999 and SB 527 (Speier-D), Chapter 807, Statutes of 1999.
Chapter 808, Statutes of 1999
AB 1638 (Assembly Revenue And Taxation Committee) Taxpayer's rights: excise and special taxes
Conforms the special taxes and fees administered by the State Board of Equalization to the federal Taxpayer's Bill of Rights 2.
Chapter 929, Statutes of 1999
AB 1671 (Assembly Judiciary Committee) Child support: State Franchise Tax Board
Requires the State Department of Justice, Child Support Program, to compile a file of support obligors with out-of-state arrearages and forward that file to the State Franchise Tax Board.
Chapter 980, Statutes of 1999
ACA 1 (McClintock-R) Vehicle license fees
Provides for vehicle license fee reductions.
(In Assembly Revenue and Taxation Committee)
AJR 35 (House-R) Taxation
Urges the President and the Congress of the United States to impose any taxes, duties, imposts, or excises in accordance with the United States Constitution, to resist the usurpation of power by the executive branch, particularly with respect to the "E-Rate" program, and to restore a republican form of government.
(In Assembly Revenue and Taxation Committee)
Budget Trailer Bills
SB 434 (Johnston-D) Charter schools
Adds various requirements to the statutes governing charter schools. Requires charter schools to offer at least the same number of instructional minutes per year as non-charter schools. Requires charter schools to maintain written contemporaneous records that document all pupil attendance and to make these records available for audit and inspection. Requires, as a condition of state funding, charter schools to certify that their pupils have participated in state testing programs. Specifies that a charter school may not claim state funding for the independent study of a pupil, whether characterized as home study or otherwise, if the charter school has provided any funds or other things of value to the pupil or his or her parent or guardian that a school district could not legally provide to a similarly situated pupil of the school district, or to his or her parent or guardian.
Chapter 162, Statutes of 1999
SB 688* (Burton-D) Vehicle license fee reduction: commercial trucks
Extends the decrease in the Vehicle License Fee that took effect January 1, 1999, to internationally registered vehicles on which vehicle registration was due on or before December 31, 1998, by providing an offset to the registration dues on these vehicles in 1999.
Chapter 76, Statutes of 1999
Similar legislation was AB 852* (Oller-R), which is in the Assembly Appropriations Committee and AB 1214* (Granlund-R), which is in the Assembly Revenue and Taxation Committee.
SB 705* (Sher-D) Taxation: research and development
Increases the state tax credit for qualified research expenses from 11% to 12%.
Chapter 77, Statutes of 1999
A similar bill is AB 68* (Cunneen-R) which is in the Assembly Appropriations Committee.
SB 708* (Senate Budget And Fiscal Review Committee) Human services
Makes changes to AB 1107 (Cedillo-D), Chapter 146, Statutes of 1999, the major Health and Social Services Budget Trailer Bills: (1) restores the asset test as a condition of income eligibility for Medi-Cal; (2) reauthorizes Medi-Cal Long-Term Care services for undocumented persons, as specified; (3) places a one-year sunset on state-only funded ancillary health care services provided to Medi-Cal patients in the Institutes for Mental Disease; (4) appropriates $600,000 for a new Medi-Cal provider fraud unit in the State Department of Health Services; and (5) expands the population of legal immigrant recipients subject to five-year income deeming provisions, in the Cash Assistance Program for Immigrants.
Chapter 148, Statutes of 1999
SB 709 (Senate Budget And Fiscal Review Committee) Waste discharge requirements and penalties
Makes various revisions to the State Water Board Enforcement Budget Trailer Bill (AB 1104, Migden-D), Chapter 92, Statutes of 1999, which requires dischargers to complete and implement a pollution prevention plan.
Chapter 93, Statutes of 1999
Similar language was in AB 50 (Migden-D) before it was used for another issue.
SB 710* (Burton-D) In-Home Supportive Services (IHSS)
Cleans up the In-Home Supportive Services (IHSS) trailer bill (AB 1682, Honda-D), Chapter 90, Statutes of 1999. Changes the state share of costs associated with IHSS public authorities to 80% of the nonfederal costs of hourly wage increases up to $0.50, for the 1999-2000 fiscal year only. Also, requires counties to pay 20% of the nonfederal costs.
Chapter 91, Statutes of 1999
SB 711 (Burton-D) Governmental functions
Cleans up the School Safety Budget Trailer Bill (AB 1113*, Florez-D), Chapter 51, Statutes of 1999, the state government Budget Trailer Bill (AB 1660, Shelley-D), Chapter 85, Statutes of 1999, and the local government Budget Trailer Bill (AB 1661, Torlakson-D), Chapter 84, Statutes of 1999. Designates the Safety and Violence Act as the Carl Washington School Safety and Violence Prevention Act and designates the School Violence Prevention and Response Act of 1999 as the Machado School Violence Prevention and Response Act of 1999.
Deletes authority to establish the California Complete Court Committee relating to federal decennial census contained in AB 1660. Instead, SB 711 requests the Governor to appoint a task force to make recommendations on the number of Californians counted in the 2000 census and implements a census outreach program. Corrects erroneous cross-references in AB 1661 before the Governor prohibiting counties from receiving certain assistance funds unless certain conditions are complied with.
Chapter 86, Statutes of 1999
Similar legislation is AB 1386 (Shelley-D), dealing with census language, and is currently in Senate Rules Committee.
AB 10* (Correa-D) Corporation taxes: minimum franchise tax
Exempts new corporations regardless of size from the minimum franchise tax for the first two years of business in California.
Chapter 64, Statutes of 1999
Similar legislation is SB 37* (Baca-D) which failed passage in Senate Revenue and Taxation Committee; reconsideration granted and SB 40 (Brulte-R) which failed passage in Senate Revenue and Taxation Committee; reconsideration granted.
AB 907* (Alquist-D) School finance: equalization adjustments
Provides for equalization of funding rates among county offices of education.
Vetoed by the Governor
Similar legislation is SB 586 (Costa-D) which became a follow-up compromise bill for AB 907 and SB 950 (Brulte-R).
AB 1102 (Jackson-D) Environmental protection
Defines the duties of the Deputy Secretary for Enforcement and the Deputy Secretary for External Affairs in the California Environmental Protection Agency and allows the establishment of permit assistance centers, and defines and allows environmental management system pilot projects.
Chapter 65, Statutes of 1999
AB 1103* (Lempert-D) Government
Implements Budget Act provisions relating to resources and environmental protection. Subjects include State Department of Boating and Waterways' loans to private and public marina operators and State Water Resources Control Board boating related water quality regulating activities. Creates a Stringfellow Superfund Site Account, transferring California State Mine and Mineral Museum from State Department of Conservation to State Department of Parks and Recreation concession contracts, Columbia State Park concession contract, and Upper Newport Bay Ecological Reserve Maintenance and Preservation Fund.
Chapter 66, Statutes of 1999
Similar legislation included SB 141 (Johnson-R) which is in Assembly Water Parks, and Wildlife Committee, and AB 928 (Brewer-R) which is in Senate Natural Resources and Wildlife Committee. This bill relates to Upper Newport Bay.
AB 1104 (Migden-D) Water quality
Implements provisions of the 1999 Budget regarding the State Water Resources Control Board which allows the state board, a regional board, or a publicly-owned treatment works, to require a discharge or industrial discharges subject to its jurisdiction to complete a prescribed pollution prevention plan, as specified. Establishes minimum penalties for serious violations of water pollution laws.
Chapter 92, Statutes of 1999
Similar legislation was in AB 50 (Migden-D) before it was amended to be used on another issue.
AB 1105* (Jackson-D) State government
Makes changes in the law concerning (1) State Department of Consumer Affairs participation in the performance budgeting pilot program; (2) Teale Data Center billing process; (3) National Guard emergency shelter program; (4) Disaster Response - Emergency Operations Account; (5) establishment of centers for complex program; (6) establishment of an Alternative Dispute Resolution Process Pilot Program in four courts; (7) changes in vehicle inspection program; (8) prohibiting the Public Utilities Commission (PUC) from requiring that facilities be located within a particular area or geographic proximity in determining qualified bidders or awarding a contract; (9) continuing the performance contract for the State Department of General Services for an additional fiscal year; (10) requires the State Energy Commission to prepare a transition plan report on the transfer of energy efficiency programs from the PUC to the State Energy Commission; and (11) various housing programs.
Chapter 67, Statutes of 1999
AB 1107* (Cedillo-D) Health care
Implements the health care portion of the 1999 State Budget. Conforms state law to the federal tax deduction amounts for health insurance costs of self-employed individuals. Makes various changes in the Healthy Families Program by expanding the number of children to be eligible. Expands the Medi-Cal program to intact families whose children are already on Medi-Cal and are below 100% of the federal poverty level effective January 1, 2000. Provides for a Medi-Cal provider anti-fraud program. Provides a 5% wage pass-through to nursing home staff and an enhanced staffing ratio. Provides for the State Department of Health Services to develop a simplified application process and related forms for the Medi-Cal program. Provides cancellary medical services to individuals receiving services in certain mental health facilities. Eliminates or extends sunset date on various Medi-Cal programs (i.e. Transitional Inpatient Care Program, Graduate Medical Education for Hospitals, Family Planning, Access, Care, and Treatment). Establishes the Office of Multicultural Health in statute. Requires proof of immunization of college students. Makes revisions in the law relative to developmental services and mental health services. Extends the sunset date on the Registered Nurse Education Program from January 1, 2000 to January 1, 2003.
Chapter 146, Statutes of 1999
The following bills contained similar language to provisions of AB 1107:
- SB 82 (Vasconcellos-D) - Medi-Cal: alien eligibility
- SB 92 (Hayden-D) - Healthy Families Program
- SB 107 (Polanco-D) - Healthy Family Program
- SB 613 (Solis-D) - Office of Multicultural Health
- AB 40 (Wayne-D) - Breast cancer
- AB 48 (Cedillo-D) - Healthy Families Program
- AB 52 (Cedillo-D) - Medi-Cal: noncitizens
- AB 93 (Cedillo-D) - Healthy Families Program
- AB 1289 (Baugh-R) - Self-employed health insurance tax deduction
Also contained in AB 130 (Kaloogian-R) and SB 42 (Johnson-R). The language was amended out of SB 42.
AB 1111* (Aroner-D) Social services
Implements the social services provisions of the State Budget relative to the Drug Court Partnership Program, Comprehensive Drug Court Implementation Program, child care center background check fees, CalWORKS Program, eligibility for unemployment insurance, State Department of Aging programs, the Independent Living Program, the Kinship Guardianship Assistance Programs, foster family homes, the State Supplementary Program Rates, Medi-Cal allocation of child support incentives, Adult Protection Services Program, State Foster Care Ombudsperson, public health nursing in the Child Welfare Services Program, the California Food Assistance Program, the Cash Assistance Program, and the Habilitation Services Program.
Chapter 147, Statutes of 1999
Language concerning independent living was in AB 1103 (Steinberg-D) before it was used for another issue and AB 873 (Villaraigosa-D) had Food Assistance Program language before it was amended out.
AB 1112* (Wright-D) Parole
Provides the terms and assessment standards necessary to implement both a new Task Driven Parole Model Pilot Project in up to two locations and a Community Punishment Pilot Program.
Vetoed by the Governor
A similar bill is AB 1255* (Wright-D).
AB 1113* (Florez-D) School safety
Establishes the School Safety and Violence Prevention Act for which $100 million is in the 1999 Budget. Funds are to be used for providing conflict resolution personnel, providing on-campus communication devices, establishing staff training programs, and establishing cooperative arrangements with law enforcement agencies. Establishes School Violence Prevention and Response Task Force.
Chapter 51, Statutes of 1999
A similar bill was AB 1366* (Machado-D) which is in Senate Education Committee.
AB 1114* (Steinberg-D) Certificated Staff Performance Incentive Act
Establishes a program to provide salary bonuses to certificated staff in law performing schools where pupil performance exceeds growth.
Chapter 52, Statutes of 1999
AB 1115* (Strom-Martin-D) Omnibus education bill
Contains the education provisions necessary to enact the education portion of the 1999 Budget.
Chapter 78, Statutes of 1999 - Item Veto
Similar bills which contained AB 1115 provisions were as follows:
- SB 154 (Polanco-D) - Community colleges -- amended out
- SB 306 (Hayden-D) - Parental involvement
- SB 542 (Schiff-D) - Classroom libraries
- AB 760 (Torlakson-D) - Summer school
- AB 1402 (Mazzoni-D) - Educational Revenue Agriculture Fund
AB 1116 (Ducheny-D) English Language Acquisition Program
Establishes the English Language Acquisition Program for students in Grades 4-8 to help English language learners improve their English skills so that they are better prepared to meet the state's English language development, academic content, and performance standards.
Chapter 71, Statutes of 1999
AB 1117* (Calderon-D) Teacher salaries
Provides incentive funding for school districts to raise minimum teacher salaries statewide to at least $32,000.
Chapter 53, Statutes of 1999
Similar legislation is SB 1262 (O'Connell-D) before it was used as another issue.
AB 1118* (Reyes-D) Higher education
Includes provisions relating to the student fee reduction and the expansion of the Assumption Program for Loans in Education through the California State Aid Commission.
Chapter 72, Statutes of 1999
Similar legislation is SB 22 (Brulte-R) and AB 1602 (Machado-D).
AB 1120* (Havice-D) Income tax: qualified small business stock
Deletes the January 1, 1999 sunset date on the existing capital gains exclusion for small business stock held more than five years.
Chapter 69, Statutes of 1999
Similar language was contained in SB 30 (Peace-D) at one time until it was amended for another issue.
AB 1121* (Nakano-D) Vehicle license fee: offset
Reduces the vehicle license fee by 10% for the year 2000 only.
Chapter 74, Statutes of 1999
AB 1289* (Baugh-R) Income taxes: health insurance deduction
Conforms state income tax law to the federal self-employed health insurance tax deduction percentages.
Chapter 117, Statutes of 1999
Similar language was in AB 1107* (Cedillo-D) which became Chapter 146, Statutes of 1999. Similar legislation was also AB 130* (Kaloogian-R) which failed passage in Assembly Revenue and Taxation Committee; reconsideration granted; and contained in SB 42 (Johnson-R) which was used for another issue.
AB 1535* (Florez-D) Prison construction
Allows the construction of the Delano II state prison using lease-purchase financing arrangements, as specified. Appropriates $24 million for site acquisition and other costs. Appropriates $15.5 million for additional parole officers.
Chapter 54, Statutes of 1999
AB 1660 (Shelley-D) State government
Sets forth roles, responsibilities, and membership of the Holocaust Era Insurance Claims Oversight Committee. Establishes the Complete Court Committee for purposes of developing and implementing a plan to maximize the number of citizens that participate in the 2000 federal census. Reenacts transfers of revenue that were made in the Budget Acts of 1993, 1994, and 1995 from the State Highway Account to the General Fund ($132.2 million).
Chapter 85, Statutes of 1999
AB 1661* (Vasconcellos-D) Local government relief
Allocates $425 million in the 1999 Budget Act to the Infrastructure Bank for financial assistance, including leveraged revolving fund loans, to local governments for infrastructure. Caps or freezes the Education Revenue Augmentation Fund allocation at the amount allocated in the 1999-2000 fiscal year. Provides an annual subvention starting in 2000-01 to counties for the property tax administrative costs relating to the public schools.
Chapter 84, Statutes of 1999
Similar legislation is SB 165 (Rainey-R), AB 1194 (Leonard-R), and AB 1195 (Longville-D). AB 304 had similar language which was later amended to be used for another issue.
AB 1662* (Leonard-R) Booking fees
Provides a $50 million continuous appropriation to the Controller starting in 1999-2000 for allocation to cities for reimbursement of the actual costs of booking and processing fees incurred from July 1, 1997 to July 1, 1998. Provides that for 2000-01 and subsequent fiscal years, the annual appropriation or, the lesser actual amount, increases by two percent annually.
Chapter 79, Statutes of 1999 - Item Veto
Governor item-vetoed two percent increase.
AB 1682* (Honda-D) Human services
Makes changes in the In-Home Supportive Services to implement 1999 Budget Act provisions
Chapter 90, Statutes of 1999
Similar legislation is SB 288 (Peace-D) and AB 16 (Honda-D).
Budget Restoration LegislationSB 14* (Senate Budget And Fiscal Review Committee) 1999 Budget Act: augmentations and adjustments
Provides $32.6 million in funding for various projects of regional significance throughout the state and makes technical changes to the 1999 Budget to enable projects to receive allocated funds.
(On Senate Unfinished Business File)
SB 735* (Senate Budget And Fiscal Review Committee) Budget restoration
In augmentation of the Budget Act of 1999, appropriates $250,000 from the General Fund to the Trade and Commerce Agency for a grant to the California Institute for Federal Policy Research; appropriates $1,150,000 from the General Fund to the State Department of Parks and Recreation for local assistance, with $400,000 to the Plaza Community Center organization, $200,000 to the City of Yucaipa, $50,000 to the City of Calimesa, and $500,000 to the City of El Monte; appropriates $50,000 from the General Fund to the State Employment Development Department for local assistance to the City of Vallejo; and appropriates $2,500,000 from the General Fund for support of the University of California for Internet 2 projects and $1,000,000 from the General Fund to the University of California for the Welfare Policy Research Project mandated under existing law.
Reappropriates funds appropriated to the State Department of Parks and Recreation for local assistance recreational grants to specified entities for specific projects to different entities for the same projects, and reappropriates funds for a specified project in the City of El Monte.
Authorizes the use of up to 5% of specified funds appropriated in the Budget Act of 1999 for delta levee maintenance to be used for road repair and maintenance. Appropriates $31,000 from the General Fund for local assistance to Sacramento County for specified street improvements. Also adds provisions requiring the State Department of Corrections to reimburse a city or county for specified costs from specified items of the annual Budget Act.
Appropriates $2,000,000 from the General Fund for support of the State Department of Industrial Relations, and reduces the appropriation and the amount payable from the Uninsured Employers Account in the Uninsured Employers Fund by $2,000,000. Specifies the contents of specified budget reports of the Energy Resources Conservation and Development Commission.
Chapter 1021, Statutes of 1999 - Item Veto
Governor deleted funding from the $250,000 appropriation for the California Institute for Federal Policy Research because the state already maintains an office in Washington, D.C., which is the appropriate voice for California's positions on federal policy issues. Deleted the $31,000 appropriation for the Sacramento County Street and Traffic Lighting. Reduced the Internet2 appropriation to the University of California from $2.5 million to $2.25 million. Also reduced the appropriation to the State Department of Parks and Recreation for the Plaza Community Center from $400,000 to $399,000 and deleted a reference to a senior citizen center for the Plaza Community Center project.
SB 767 (Senate Budget And Fiscal Review Committee) 1999 Budget Act: augmentation
Restores various regional projects that were item-vetoed by the Governor from the 1999 Budget in the amount of $3.3 million.
In augmentation of the Budget Act of 1999, appropriates $392,000 from the General Fund to the Energy Resources, Conservation and Development Commission for a local assistance grant to Kern County to convert a traffic pedestrian light to LED, $120,000 from the Harbors and Watercraft Revolving Fund to the State Department of Boating and Waterways to provide a grant for the Lake Isabella patrol boat dock and covering, $1,000,000 from the General Fund to the State Coastal Conservancy to fund Window by the Bay in Monterey County, $450,000 from the General Fund to the Department of Parks and Recreation to fund a recreational grant for land acquisition for YMCA/Lancaster Park in the City of Lancaster, $25,000 from the General Fund to the State Department of Parks and Recreation to fund a recreational grant for renovation of the Civic Center in the City of Scotts Valley, $25,000 from the General Fund to the State Department of Parks and Recreation to fund a recreational grant to San Benito Youth Services for land acquisition for a youth center, $300,000 from the General Fund to the State Department of Water Resources for local assistance to Butte County to fund the Rock Creek/Keefer Slough Flood Control Project Study, $400,000 to the State Department of Corrections for local assistance to fund remodeling of the courthouse in Imperial County, $12,000 from the General Fund to the California State Library to fund the Palmdale City Library, $120,000 from the General Fund to the Office of Criminal Justice Planning to fund the City of Oceanside Gangbusters Program, $120,000 from the General Fund for purchase of two ambulances in Imperial County, and $300,000 from the General Fund to assist construction of job training centers in the Cities of Oxnard and Ventura. Also reappropriates $17,000 from the Proposition 98 Reversion Account to the Superintendent of Public Instruction for allocation to the North Cow Creek School District, as specified.
Chapter 1003, Statutes of 1999
AB 644* (Assembly Budget Committee) 1999 Budget: augmentations
Corrects errors in the 1999-2000 State Budget such as inaccurate department numbers and identification of entities receiving funds from the state. Restores various budget items which were vetoed where there is reason to believe that a restoration will be successful.
(On Senate Inactive File)
AB 756* (Keeley-D) 1999 Budget Act: augmentation
Makes various appropriations and reappropriations to the 1999 Budget for Delta levee project, flood control, the Success Reservoir Enlargement Project, New Hogan Lake Conservancy, and to State Department of Parks and Recreation for relocation of Stilwell Hall in Martinez County and stabilization of the Copperopolis Armory in Calaveras County. Appropriates $9, 253,000 altogether.
Chapter 811, Statutes of 1000 - Item Veto
Governor item vetoed funding for Copperopolis Armory.
AB 805* (Strom-Martin-D) 1999 Budget Act: Farmers' Market Nutrition Program
Restores funding to the Farmers' Market Nutrition Program in order to obtain a 70% federal fund match to fund the program.
Vetoed by the Governor
Other Budget Related LegislationSB 675 (Sher-D) Capital outlay project report
Makes various technical changes with respect to certain provisions of law that require the Director of Finance to annually prepare a report projecting the state's potential need for financing of major capital authority projects.
(In Assembly; held at Desk)
AB 590 (Davis-D) State Budget: biennial cycle
Requires the State Budget process to be done biennally rather than annually.
(In Assembly Consumer Protection, Governmental Efficiency and Economic Development Committee)
Similar legislation is ACA 6 (Leach-R), ACA 8 (Davis-D), and ACA 15 (Leach-R) which are all in the same committee.
AB 1109 (Assembly Budget Committee) Budget Act of 1998
Appropriates $1,021,500,000 from various funds to augment the 1998 Budget Act to fund shortfalls in the current year as requested by the administration.
Chapter 68, Statutes of 1999
AB 1473 (Hertzberg-D) Capital outlay
Requires the Governor, starting on or after January 1, 2002, to submit a five year proposed capital improvement plan in conjunction with the State Budget that includes proposed capital improvement projects and their proposed funding sources.
Chapter 606, Statutes of 1999
Other similar legislation is SB 915 (Senate Budget Committee); and SCA 9 (Peace-D) which are in Assembly Appropriations Committee.
ACA 4 (Papan-D) State Budget
Eliminates the two-thirds vote requirement passage of a State Budget Bill and makes the Budget Bill become operative upon enactment.
(Failed passage on Assembly Floor; on Assembly Inactive File)
Index (in Bill Order)Bill Author and Bill Title Reference Links
SB 14*
Senate Budget And Fiscal Review Committee
1999 Budget Act: augmentations and adjustments
SB 17*
Figueroa-D
Tax credits: transit passes
SB 30*
Peace-D
Corporate taxes: double taxation: study
SB 34*
Brulte-R
Taxation: capital gains
SB 37*
Baca-D
Bank/corporation taxes: minimum franchise tax
SB 40*
Brulte-R
Bank/corporation taxes: minimum franchise tax
SB 42*
Johnson-R
Mobilehomes: change in ownership
SB 61*
Perata-D
Sales tax: blood collection
SB 85*
Knight-R
VentureStar tax credit
SB 93*
Chesbro-D
Income tax conformity: Roth IRAs
SB 94*
Chesbro-D
Tax conformity
SB 109*
Knight-R
Personal income tax deductions: mortgage insurance
SB 113
Kelley-R
Manufacturing enhancement areas: tax credits
SB 160*
Peace-D
1999-2000 State Budget
SB 164*
Johnston-D
Income tax exclusions: reparation payments
SB 166
Baca-D
Property tax allocations
SB 184*
Kelley-R
Corporation taxes: business income
SB 215*
Dunn-D
Property tax revenue shift
SB 229*
McPherson-R
Tax credits: irrigation
SB 230
Johannessen-R
Smog impact fee
SB 245*
McPherson-R
Sales tax exemptions: fire districts
SB 246
Solis-D
Tax checkoff: firefighters
SB 250*
Rainey-R
Income tax: swimming pool safety credit
SB 256
Johannessen-R
Sales tax: newspapers
SB 299
Poochigian-R
State Board of Equalization: taxpayer fees
SB 304*
Alpert-D
Bank/corporation taxes: combined reports
SB 330*
Wright-R
Sales tax exemption: works of art
SB 331
Wright-R
Sales tax exemptions: artwork
SB 388
Peace-D
State fiscal analysis
SB 392
Chesbro-D
Property tax allocations: redevelopment agencies
SB 403*
Kelley-R
Tax credits
SB 430
Alarcon-D
Local fees and charges
SB 434
Johnston-D
Charter schools
SB 438
Rainey-R
Property taxation: electric facilities
SB 448*
Ortiz-D
Diesel fuel
SB 493
Figueroa-D
Income tax checkoff: California Birth Defects Research Fund
SB 495*
Figueroa-D
Tax credits: employees and research
SB 540*
Karnette-D
Private railroad car tax
SB 542
Burton-D
Child support: State Franchise Tax Board role
SB 549*
Ortiz-D
Tax credits: child care
SB 562
Poochigian-R
Transient occupancy tax
SB 603
Speier-D
Tax administration: credit card program
SB 649
Costa-D
Open-space subventions
SB 675
Sher-D
Capital outlay project report
SB 677*
Polanco-D
Sales tax exemption: buses
SB 680
O'Connell-D
Tax credits: land/water conservation
SB 685
Monteith-R
Taxation: administration
SB 688*
Burton-D
Vehicle license fees
SB 702*
Peace-D
Cigarette tax
SB 705*
Sher-D
Taxation: research and development
SB 708*
Senate Budget And Fiscal Review Committee
Human services
SB 709
Senate Budget And Fiscal Review Committee
Waste discharge requirements and penalties
SB 710*
Burton-D
In-Home Supportive Services (IHSS)
SB 711
Burton-D
Governmental functions
SB 735*
Senate Budget And Fiscal Review Committee
Budget restoration
SB 756*
Polanco-D
Tax conformity
SB 767
Senate Budget And Fiscal Review Committee
1999 Budget Act: augmentation
SB 818*
Poochigian-R
Income taxes: school uniform credit
SB 884*
Lewis-R
Tax deductions: employer expenses
SB 887
Ortiz-D
Foster care: tax records
SB 896
Speier-D
Insurance taxation
SB 933*
Poochigian-R
Property taxation: new construction
SB 934*
Burton-D
Corporation tax: credit unions
SB 943
Dunn-D
Property tax abatement
SB 963*
Monteith-R
Sales tax exemption: oxygen
SB 982
Leslie-R
Property tax revenues: Placer and San Joaquin counties
SB 1014*
Poochigian-R
Property tax exemptions
SB 1030
Polanco-D
City business tax
SB 1038
Burton-D
FTB membership: partnership investment income
SB 1064
Perata-D
Income tax checkoff: Mexican-American Veterans Memorial
SB 1075*
Brulte-R
Manufacturers investment tax credit
SB 1081*
Poochigian-R
Bank/corporation taxes
SB 1125*
Polanco-D
Corporation tax: Insurance subsidiaries
SB 1127
Brulte-R
Property tax revenue shifts
SB 1158*
Sher-D
Tax credits: fish habitat programs
SB 1169
Bowen-D
Campaign finance: tax checkoff
SB 1182*
Alarcon-D
Tax credits: food establishments: immigration
SB 1210*
Baca-D
Sales tax exemptions: containers
SB 1222
Knight-R
Taxation: judicial relief
SB 1229*
Senate Revenue And Taxation Committee
Omnibus tax bill
SB 1230
Burton-D
Income taxes: California Peace Officer Memorial Foundation
SB 1231
Senate Revenue And Taxation Committee
Property tax administration
SB 1234
Schiff-D
Property tax: assessment appeals board
SB 1302
Senate Revenue And Taxation Committee
Omnibus sales tax bill
SCA 1
O'Connell-D
Property tax limitation
SCA 3
Burton-D
Sales tax: transportation funding
AB 2*
Alquist-D
Income tax exclusions: educational assistance
AB 5*
Battin-R
Sales tax exemptions: baby diapers and nonprescription drugs
AB 9*
Cardoza-D
Income tax: gun safe credit
AB 10*
Correa-D
Corporation tax: minimum franchise tax
AB 19*
Leach-R
Minimum franchise tax
AB 24
Runner-R
Property tax revenues
AB 41
Wesson-D
Taxes: deficiency protests
AB 49*
House-R
Income tax credit: private schools
AB 53*
Robert Pacheco-R
Income taxes deduction: child support
AB 81
Cunneen-R
Tax credits and school employees
AB 97
Torlakson-D
Taxation: low-income housing
AB 114*
Florez-D
Disaster tax relief
AB 122*
Kaloogian-R
Tax credit: extracurricular activity fees
AB 145*
Vincent-D
Taxation: insurance companies
AB 149*
Leach-R
Income tax credit: long-term care
AB 150*
Aroner-D
Child support: State Franchise Tax Board
AB 152*
Lempert-D
Taxation: net operating loss
AB 160
Alquist-D
Income taxes: Alzheimer's checkoff
AB 189
Ackerman-R
Corporation tax: limited liability companies
AB 190
Ackerman-R
Income taxes: limited liability companies
AB 196
Kuehl-D
Child support: State Franchise Tax Board role
AB 223
Wiggins-D
Tax shifts: fire districts
AB 236
Honda-D
Property tax revenue allocations
AB 262
Runner-R
Local sales tax sharing
AB 269*
Olberg-R
Sales tax exemption
AB 296
Strickland-R
Income tax: penalties
AB 306*
Corbett-D
Regulated chemicals surtax
AB 328*
Bates-R
Property tax shifts
AB 330*
Floyd-D
Sales tax: retailers and sellers: conventions
AB 338*
Baldwin-R
Sales tax exemptions: prepared food
AB 349
Torlakson-D
Property tax revenues: Teeter Plan Reductions
AB 358*
Wildman-D
Tax credits: television and motion pictures
AB 375*
Scott-D
Sales tax: prepayments
AB 384
Jackson-D
Sales tax: prepayments
AB 385
Knox-D
Tax information
AB 401*
Strickland-R
Tax credits: child care
AB 404
Kuehl-D
Estate taxes: Frank Capra estate
AB 408*
Correa-D
Income tax credit: senior care
AB 414
Havice-D
Taxes: statute of limitations
AB 417
Floyd-D
Property tax shifts: fire districts
AB 436
McClintock-R
Taxpayer's Rights Act
AB 462*
Briggs-R
Manufacturers investment tax credit
AB 464
Maldonado-R
Taxes and fees: interest
AB 465*
Nakano-D
Taxes: research and development
AB 473*
Hertzberg-D
Manufacturers' investment tax credit
AB 477*
Longville-D
Motor vehicle fuel taxes
AB 482
Davis-D
Business development
AB 489*
Ducheny-D
Tax credits: employees tips
AB 490*
Ducheny-D
Corporation tax credit: headquarters
AB 494*
Davis-D
Property tax revenue allocation
AB 521
McClintock-R
Highways: fuel revenue collection
AB 522
Floyd-D
Sales and use tax permits
AB 563*
Honda-D
Sales tax exemptions: pet adoptions
AB 569*
Campbell-R
Taxes: passive activities
AB 572*
Pescetti-R
Income tax conformity
AB 579*
Honda-D
Tax deductions: Y2K
AB 590
Davis-D
State Budget: biennial cycle
AB 599
Lowenthal-D
Sales tax: worthless accounts
AB 622*
Olberg-R
Sales tax exclusions: beverage containers
AB 644*
Assembly Budget Committee
1999 Budget: augmentations
AB 676*
Brewer-R
Property taxation: Legislative Analyst study
AB 687*
Calderon-D
Taxes: oil depletion deduction
AB 704
Honda-D
Ad valorem taxation: taxpayer reporting
AB 753
Kaloogian-R
Multistate Tax Compact
AB 756*
Keeley-D
1999 Budget Act: augmentation
AB 759*
Maddox-R
Sales tax exemption: property
AB 762*
Briggs-R
Property tax deferral
AB 763*
Bates-R
Income tax: adoption tax credits
AB 765*
Machado-D
Manufacturers' investment tax credit
AB 790
Honda-D
Sales and use tax: delinquencies
AB 805*
Strom-Martin-D
1999 Budget Act: Farmers' Market Nutrition Program
AB 822
Aroner-D
Property tax rate: Oakland
AB 864*
Battin-R
Income taxes: long-term care credit
AB 867*
Briggs-R
Corporation taxes: "S corporations"
AB 890*
Floyd-D
Sales tax exemptions: food products
AB 901*
Knox-D
Income tax: domestic partners
AB 907*
Alquist-D
School finance: equalization adjustments
AB 944
Cardenas-D
Sales tax exemption: clothing and footwear
AB 965
Robert Pacheco-R
Foreign trade
AB 971
Olberg-R
Military bases: property tax revenues
AB 990
Floyd-D
Sales tax: seller's permits
AB 1016
Briggs-R
Taxes: confidentiality
AB 1036
Wesson-D
Property tax administration
AB 1057
Olberg-R
Property tax shift: City of Hesperia
AB 1061
McClintock-R
Income tax: health credits
AB 1077*
Cardoza-D
Sales tax exemption: newspapers
AB 1080*
Villaraigosa-D
Tax credits: community development corporations
AB 1102
Jackson-D
Environmental protection
AB 1103*
Lempert-D
Government
AB 1104
Migden-D
Water quality
AB 1105*
Jackson-D
State government
AB 1107*
Cedillo-D
Health care tax reduction
AB 1109
Assembly Budget Committee
Budget Act of 1998
AB 1111*
Aroner-D
Social services
AB 1112*
Wright-D
Parole
AB 1113*
Florez-D
School safety
AB 1114*
Steinberg-D
Certificated Staff Performance Incentive Act
AB 1115*
Strom-Martin-D
Education Trailer Bill: property tax
AB 1116
Ducheny-D
English Language Acquisition Program
AB 1117*
Calderon-D
Teacher salaries
AB 1118*
Reyes-D
Higher education
AB 1120*
Havice-D
Income tax: qualified small business stock
AB 1121*
Nakano-D
Vehicle license fee
AB 1125
Ashburn-R
Property tax deferrals: oil properties
AB 1140
Villaraigosa-D
Income taxes: filing thresholds
AB 1143
Floyd-D
Tobacco tax
AB 1167
Frusetta-R
Property tax revenue shifts: exemption: veterans memorial
AB 1172*
Frusetta-R
Tax credit: farmworker health care
AB 1174*
Frusetta-R
Income tax credit: child care
AB 1195*
Longville-D
Property tax allocation shifts
AB 1208*
Assembly Revenue And Taxation Committee
Tax conformity bill
AB 1217*
Gallegos-D
Sales tax exemption: water treatment equipment
AB 1220
Romero-D
Corporation taxes: credit/wages
AB 1230*
Rod Pacheco-R
Corporation taxes: transfer of tax credits
AB 1254*
Strom-Martin-D
Tax credits/deductions
AB 1289*
Baugh-R
Income taxes: health insurance deduction
AB 1291
Corbett-D
Property tax exemption: seismic safety
AB 1301
Washington-D
Pornography tax
AB 1315*
Ashburn-R
Sales tax exemptions: fuel taxes
AB 1320*
Ashburn-R
Sales tax exemptions: one-week period
AB 1347
Runner-R
Property tax administration reimbursements
AB 1365*
Oller-R
Income tax: military retirement pay
AB 1370
Wesson-D
Income taxes: earned income credit
AB 1371
Granlund-R
Transactions and use tax: Town of Yucca Valley
AB 1379
Granlund-R
Preneed funeral arrangements: taxes
AB 1392
Hertzberg-D
Taxation: judicial relief
AB 1428
Kaloogian-R
Documentary transfer tax
AB 1432
Oller-R
Insurance tax credit
AB 1467
Scott-D
Bank and corporation taxes
AB 1473
Hertzberg-D
Capital outlay
AB 1524
Migden-D
Property tax: overpayments
AB 1535*
Florez-D
Prison construction
AB 1550*
Bates-R
Sales tax exemptions: samples
AB 1559*
Wiggins-D
Property tax: welfare exemption
AB 1610*
Florez-D
Tax credit: oil wells
AB 1635
Assembly Revenue And Taxation Committee
Franchise tax: filing status
AB 1636
Mazzoni-D
Property tax relief: houseboats/floating homes
AB 1637*
Assembly Revenue And Taxation Committee
Income tax audits
AB 1638
Assembly Revenue And Taxation Committee
Sales taxes: conformity
AB 1641*
Assembly Agriculture Committee
Tax credits: biomass conversion
AB 1643
Floyd-D
Property tax: audits
AB 1660
Shelley-D
State government
AB 1661*
Vasconcellos-D
Property tax shifts
AB 1662*
Leonard-R
Booking fees
AB 1664*
Soto-D
Income tax exclusion: combat zone pay
AB 1665*
Assembly Revenue And Taxation Committee
Sales tax exemption: teleproduction
AB 1671
Assembly Judiciary Committee
Child support: State Franchise Tax Board
AB 1679
Assembly Local Government Committee
Property tax revenue: special districts
AB 1682*
Honda-D
Human services
AB 1694*
Assembly Revenue And Taxation Committee
Ad valorem taxation: fire detection systems
AB 1697
Assembly Aging And Long Term Care Committee
Income tax checkoff: senior citizens
ACA 1
McClintock-R
Vehicle license fees
ACA 4
Papan-D
State Budget
AJR 7
Maldonado-R
Alternative minimum tax exemption
AJR 14
Strickland-R
Internal Revenue Code
AJR 35
House-R
Taxation