State Budget Legislation
Other Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
On July 7, 2005, the Legislature sent SB 77 (Senate Budget and Fiscal Review Committee), the 2004-05 Budget Bill, and SB 80 (Senate Budget and Fiscal Review Committee), a cleanup trailer bill to the Budget, to the Governor. The State Budget totaled $117.6 billion and of that amount, the Governor Item-Vetoed $190 million. The Budget was balanced and contains no new taxes and no new borrowing.
The Governor was successful in placing the budget reform program he authored in January on the November 2005 Special Election ballot (Proposition 76). Proposition 76 provides for the following constitutional provisions:
- Limits state spending to the prior year's level plus three previous years' average revenue growth.
- Changes state minimum school funding requirements (Proposition 98); eliminates repayment requirement when minimum funding is suspended.
- Excludes appropriations above the minimum from schools' funding base.
- Directs excess General Fund revenues, currently directed to schools/tax relief, to budget reserve, specified construction, and debt repayment.
- Permits the Governor, under specified circumstances, to reduce appropriations of his choosing, including employee compensation/state contracts.
- Continues prior year appropriations if the state budget is delayed.
- Prohibits state special funds borrowing.
- Requires payment of local government mandates.
(See the Introduction in Book I for the specifics of the Budget.)
SB 62* (Senate Budget And Fiscal Review Committee) Transportation Budget Trailer Bill
Requires uniformity for the budget display of funds within the California Department of Transportation (Caltrans) to remove inconsistencies that prohibited legislative oversight and analysis. Revises the repayment provisions for loans made from the Traffic Congestion Relief Fund to the General Fund (GF), by modifying the repayment deadline and ensuring the full repayment of the loan upon the sale of bonds backed by tribal gaming revenue. Suspends the transfer of GF revenue to the Public Transportation Account (PTA) for 2005-06 and suspends the transfer in 2006-07 up to $200 million, amounts above $200 million will be transferred to PTA. Provides for the appropriation of Proposition 42 revenues in the manner for the purposes set forth in statute. Extends the statutory deadline for the Department of Motor Vehicles to implement the electronic insurance verification system, which will provide continuous enforcement of state law concerning proper vehicle insurance or bonding.
Chapter 76, Statutes of 2005
SB 63* (Senate Budget And Fiscal Review Committee) Education Finance Budget Trailer Bill
Makes changes to a variety of education-related statutes in order to effectuate the changes included as part of the proposed 2005-06 Budget Act.
Chapter 73, Statutes of 2005
SB 64 (Senate Budget And Fiscal Review Committee) General Government Budget Trailer Bill
Eliminates the Real Estate Advisory Commission, the Clinical Advisory Commission, the Advisory Committee on Managed Health are, the Agriculture Bargaining Association Advisory Board, the Small Business Reform Task Force, the Interagency Invasive Species Coordinating Council, the Commission of the Californias, the Departmental Transportation Advisory Committee, and the Heritage Preservation Commission. Reduces the salary for the commissioners of the California Medical Assistance Board.
Chapter 77, Statutes of 2005
SB 65* (Senate Budget And Fiscal Review Committee) Education finance: clean-up to SB 63
Makes technical and clarifying changes to the education portion of the budget bill and the education budget trailer bill, including corrections to inadvertent errors.
Chapter 491, Statutes of 2005
SB 67* (Senate Budget And Fiscal Review Committee) Court fees: budget trailer bill: cleanup to AB 145
Implements technical cleanup to the allocation of undesignated court fees originally passed in AB 145 (Assembly Budget Committee), Chapter 75, Statutes of 2005, the Uniform Civil Fees Budget Trailer Bill.
Chapter 705, Statutes of 2005
SB 68* (Senate Budget And Fiscal Review Committee) Human Services Budget Trailer Bill
Makes statutory changes to human services programs, necessary to implement the Budget Act of 2005. Suspends the State Supplemental Insurance/State Supplementary Program (SSI/SSP) cost-of-living adjustment (COLA). Delays the SSI/SSP COLA Pass-Through Surplus the CalWORKs COLA. Makes a series of reforms to child care. Expands the Song-Brown Family Physician Training Act to include support for programs that train registered nurses.
Chapter 78, Statutes of 2005
SB 70 (Scott-D) Vocational Education Budget Trailer Bill
Provides resources for the support of career technical education programs at middle schools, high schools, regional occupational centers and programs, and community colleges.
Chapter 352, Statutes of 2005
SB 71* (Senate Budget And Fiscal Review Committee) Resources Budget Trailer Bill
Implements various resources-related statutory changes necessary to enact the Budget Act concerning the Salton Sea, BKK Landfill financial liability, transfer money and reclamation audits, State Certified Unified Program Agency Account, Public Interest Energy Research workload and staffing plan, in-stream data extension, and Tidelands Oil Revenues.
Chapter 81, Statutes of 2005 - Item Veto
SB 72 (Senate Budget And Fiscal Review Committee) Instructional materials: English learners
Provides $20 million for supplemental instructional materials to help English learners acquire English. (Counts toward the 2005-06 Proposition 98 guaranteed funding limit for K-14.)
Vetoed by the Governor
SB 73* (Senate Budget And Fiscal Review Committee) Public Postsecondary Budget Restoration
Restores $3.44 million, on a one-time basis, for infrastructure needed to establish entry-level master's programs for nursing at the California State University and the University of California that the Governor item-vetoed from the State Budget bill, SB 77.
Chapter 592, Statutes of 2005
SB 76 (Senate Budget And Fiscal Review Committee) Energy Budget Trailer Bill
Allocates one-half of the natural gas public interest research funds for environmental-related research expended pursuant to a plan jointly developed by the California Energy Commission and the Air Resources Board and approved by the Public Utilities Commission. Also authorizes up to one-third of these funds to be expended for transportation projects. Allocates $6.5 million from the Motor Vehicle Account to implement the California Hydrogen Blueprint Plan to establish demonstration hydrogen fueling stations and lease and purchase hydrogen-powered vehicles. Requires the establishment of standards for hydrogen fuels and fuel cells.
Chapter 91, Statutes of 2005
SB 77* (Senate Budget And Fiscal Review Committee) 2005-06 Budget
Enacts the 2005-06 Budget Act providing $117.6 billion for the support of state government.
Chapter 38, Statutes of 2005 - Item Veto
The Governor item-vetoed $190 million from the State Budget.
SB 80* (Senate Budget And Fiscal Review Committee) 2005-06 Budget Revision
Amends the Budget Act of 2005 by revising items of appropriation for support of the judicial branch, the Office of Emergency Services, the Secretary of the Business, Transportation and Housing Agency, the Secretary of the Resources Agency, the State Teachers' Retirement Fund, the Department of Forestry and Fire Protection, the Department of Fish and Game, the Department of Parks and Recreation, the Department of Water Resources, the State Water Resources Control Board, the Department of Social Services, the California Department of Education, the University of California, the California State University, the Board of Governors of the California Community Colleges, local government financing, the Gap Repayment Fund, and Vehicle License Fee gap loan transfers, as specified, by authorizing unallocated reductions.
Changes in this bill, along with updated revenue estimates, increase the budget year reserve to over $1.21 billion, approximately $100 million more than the Conference Version of SB 77, and lowers the out-year 2006-07 budget gap by almost $1.7 million to approximately $4.7 billion.
Chapter 39, Statutes of 2005 - Item Veto
AB 131* (Assembly Budget Committee) Health and Human Services Budget Trailer Bill
Implements the health, mental health and developmental disabilities changes made in the fiscal year 2005-06 State Budget.
Chapter 80, Statutes of 2005
AB 138* (Assembly Budget Committee) State Mandates Budget Trailer Bill
Makes changes to the Peace Officer Procedural Bill of Rights mandate, Handicapped Voter Access Information mandate, Presidential Primaries mandate, County Auditor Redevelopment Tax Report mandates, and the local agency mandate prepayment period. Makes technical changes to the state mandates and related processes.
Chapter 72, Statutes of 2005
AB 139* (Assembly Budget Committee) General Government Budget Trailer Bill
Makes the necessary statutory changes in the areas of general government in order to enact the 2005 Budget Act in the following areas: Public Works Board Authority, Elections Remittance Thresholds, Prescription Drug Procurement, Property Acquisition, Procurement Reporting, Tax Gap Enforcement Programs, Misdemeanor Programs, Ready/Return Programs, Rural Health Care Equity Program, Office of State Publishing, Proposition 46 Farmworker Housing Funds, State Funded Migrant Housing Rents, Economic Opportunity Zones, Department of Technology Services Appropriation, Department of Consumer Affairs Appropriation, Medically Underserved Account Appropriation, Northern California Veterans Cemetery, Industrial Relations Unpaid Wage Fund, Regional Nursing Simulation Laboratories, California Science Center Phase II Construction, Chrome Plating Pollution Prevention, Court Security Fee Sunset Extension, Undesignated Fees from Courts, Allocation of Juvenile Protection Funding, Annual Reports on Homeland Security Expenditures, Corporate Responsibility Unit Funding Authority, Registry of Charitable Trust Funds, Unfair Competitive Law Fund, Legal Services Revolving Funds, Household Goods Carrier Fees, and giving Stanislaus County eligibility for 100 percent of any extraordinary costs incurred from the People v. Scott Peterson murder trial.
Chapter 74, Statutes of 2005
AB 145* (Assembly Budget Committee) Uniform Civil Fees Budget Trailer Bill
Implements the necessary statutory changes regarding the uniform civil fees in order to enact the Budget Act of 2005. Establishes a uniform schedule of filing fees and other civil fees for deposit into the Trial Court Trust Fund, effective November 1, 2005. The new structure simplifies the civil filing fees by combining the current varied surcharges and add-on fees into one filing fee so that the same fees will be charged for the same services across all 58 counties.
Chapter 75, Statutes of 2005
Other Budget Legislation
SB 29* (Perata-D) Budget Act of 2004: Tobacco Surtax Fund
Reappropriates certain amounts from the Hospital Services Account and the Physician Services Account of the Cigarette and Tobacco Products Surtax Fund, so appropriated in the Budget Act of 2004, to the California Healthcare for Indigents Program and the rural health services program.
Chapter 4, Statutes of 2005
SB 78 (Senate Budget And Fiscal Review Committee) Budget Act of 2004: augmentation
Appropriates $74.8 million from the General Fund for four separate 2004-05 Budget supplemental appropriations related to an increase in caseload at the Department of Mental Health; an increase in trial court-related security costs and county provided services; a drop in census and settlement of a lawsuit at the Veterans Home of California, Barstow; and an increase to continue existing programs for the Department of the California Youth Authority.
Chapter 246, Statutes of 2005
SB 91 (Senate Budget And Fiscal Review Committee) 2004 Budget augmentation
Appropriates $260.082 million for six separate 2004-05 deficiencies related to expenses associated with the November 2004 election; the disallowance of federal funds to the Department of Health Services; increases in caseloads at state hospitals; increases in inmate population at Department of Corrections and Rehabilitation facilities; reimbursements for local governments for the prosecution of crimes committed by prison inmates; and additional spending authority of funds deposited in the Inmate Welfare Fund.
Chapter 79, Statutes of 2005
SB 531 (Ortiz-D) Student financial aid
Requires the annual Budget submitted by the Governor to take into consideration any increases in tuition and fees at California colleges and universities.
(In Senate Education Committee)
SB 1097 (Dunn-D) State Bargaining Unit 12
Appropriates $9,254,000 from the General Fund, unallocated special funds, and other unallocated nongovernmental cost funds for expenditure during the 2004-05 fiscal year for state employee compensation in augmentation of Items 9800-001-0001, 9800-001-0494, and 9800-001-0988 of Section 2.00 of the Budget Act of 2004, in accordance with the settlement agreement entered into by the state with State Bargaining Unit 12, the International Union of Operating Engineers, and approved by the Legislature.
Chapter 177, Statutes of 2005
SCA 2 (McClintock-R) Budget process: mid-year adjustments
Makes significant changes that, among other things, imposes new intermediate legislative budget deadlines that, if missed, will transfer budget appropriation authority to the administration, significantly modify the state's current appropriation limit, eliminate appropriations limits for local government, expand the definition of taxes to include "fees" as specified, and impose limits on the issuance of general obligation bonds. Requires a majority vote for the budget bill and a two-thirds vote for mid-year adjustments.
(In Senate Budget and Fiscal Review Committee)
A similar bill is SCA 2X (McClintock-R), which is in the Senate Budget and Fiscal Review Committee.
SCA 3 (Lowenthal-D) Passage of Budget Bill: summer recess
Requires, among other provisions, each house of the Legislature to pass the budget bill prior to commencing a summer recess.
(In Senate Appropriations Committee)
SCA 5 (McClintock-R) Mid-year budget adjustments
Provides the Governor unilateral authority to reduce or eliminate items of appropriation (after a budget has been enacted), and may suspend the operation of any statute to the extent that a reduction or elimination of an appropriation renders the statute operationally infeasible. The Governor will first make a determination that General Fund (GF) revenues will decline below estimated GF revenue amounts, or GF expenditures will increase above the GF revenue estimate for that particular fiscal year.
(In Senate Budget and Fiscal Review Committee)
AB 153 (Assembly Budget Committee) Public rights actions
Repeals and reenacts Section 1021.8 of the Code of Civil Procedure which awards the Attorney General (AG) recovery for costs of investigation and prosecution should it prevail in a civil action under specified public rights actions.
Budget trailer bills for 2003 and 2004 [AB 1759 (Assembly Budget Committee), Chapter 159, Statutes of 2003 and SB 1102 (Senate Budget and Fiscal Review Committee), Chapter 227, Statutes of 2004] established Section 1021.8 of the Code of Civil Procedure that authorized the courts to order the reimbursement of investigative and prosecutorial costs incurred by the AG in specified public rights actions. Subsequent to the enactment of the 2004 trailer bill, the AG, on behalf of the Resources Agency and the Department of Conservation, prevailed in litigation on a Williamson Act related violation. In May 2005, the court concluded that the reimbursement provisions of Section 1021.8 of the Code of Civil Procedure were invalid as SB 1102 violated the single subject rule. This section was modified in SB 1102 as part of the omnibus general government budget trailer bill. AB 153 responds to the court case.
Vetoed by the Governor
AB 156* (Assembly Budget Committee) Budget Act of 2004: augmentation
Appropriates $31.5 million for four separate 2004-05 budget deficiencies related to energy efficiency projects in state facilities, post-closure activities for a hazardous waste landfill, workers' compensation claims for disaster workers, and Capitol security projects.
Chapter 7, Statutes of 2005
AB 518 (Canciamilla-D) State Budget: Department of Finance reports
Requires the Department of Finance to provide to the Legislature, at the time of the Governor's Budget in January, at the May Revise, and within 30 days of the enactment of the Budget Act, a report that includes separate annual estimates for five consecutive fiscal years of General Fund revenues, expenditures in aggregate and by department and personnel years, and proposals on how to eliminate deficits, if any are projected.
Vetoed by the Governor
AB 836 (Huff-R) State agency budgets: zero-based budgeting
Requires that state agencies budgets use a zero-based budget method.
(In Assembly Budget Committee)
AB 1071* (Chu-D) Budget Act of 2004: education
Increases the 2004-05 Budget Item schedule that sets aside federal funds for state monitored schools in order to reflect the addition of 17 new schools in the state monitored status of the Immediate Intervention/Underperforming Schools Program.
Chapter 192, Statutes of 2005
ACA 12 (Umberg-D) Budget
Requires, in each odd-numbered calendar year, commencing in 2007, that the Governor submit to the Legislature a budget for the two-year period commencing July 1, and that the Budget Bill passed by the Legislature also encompass that two-year period. Makes various conforming changes, including providing for the calculation of the state school funding obligation on a two-year basis.
(In Assembly Budget Committee)
ACA 4X (Keene-R) Budget finances
Provides for ongoing spending authority in the event of a late budget, across-the-board spending cuts to prevent General Fund spending from exceeding revenues, changes to the Proposition 98 minimum funding guarantee for K-14 education, protection for Proposition 42 transportation funding, and prohibitions on General Fund borrowing from special funds.
(In Assembly Budget Process Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 14* (Campbell-R) Income tax: underpayment penalty relief
Provides an exception to the estimated tax underpayment penalty that results when a law change retroactively increases a taxpayer's estimated tax payment. This exception applies to penalties imposed on and after January 1, 2005. Does not apply to federal law changes that may create an underpayment of state tax because federal law is enacted without being chaptered. Repeals several obsolete provisions containing specific exceptions to the estimated tax underpayment penalty for taxable years prior to 2003.
Chapter 242, Statues of 2005
SB 50* (Campbell-R) Tsunami victim deduction
Provides for acceleration of income tax benefits for charitable contributions made for the relief of tsunami victims under both the Income and Corporation Tax Laws to conform with federal law.
Chapter 5, Statutes of 2005
SB 457* (Kehoe-D) Income tax: disaster relief
Adds the severe rainstorms, floods, mudslides, and other events that occurred in the Counties of Orange, Riverside, San Bernardino and San Diego during December 2004, January 2005, February 2005, March 2005, and June 2005, to the list of disasters eligible for full favorable net operating loss carryforward treatment.
Double-joints with AB 18 (La Malfa) and AB 164 (Nava).
Chapter 622, Statutes of 2005
SB 555 (Machado-D) Tax omnibus bill: income tax revisions
Provides the Franchise Tax Board with the authority to reduce the amount of withholding on certain non-resident members of limited liability companies (LLCs) so as to avoid double-withholding of tax on certain on-resident LLC members. Deletes an obsolete section relating to conformity with federal bad debt reduction rules for savings and loan associations, rendered obsolete by conformity legislation.
Chapter 264, Statutes of 2005
SB 950 (Torlakson-D) Low income housing tax credit
Expands the definition of "at risk" for purposes of applying for low income housing tax credits to include property that is a multifamily rental housing development in which at least 50 percent of the units receive governmental assistance, as defined, and the restrictions on rent and income level will terminate, or the federal insured mortgage is eligible for prepayment within five years after the application for tax credits.
Chapter 501, Statutes of 2005
AB 18* (La Malfa-R) Income tax: disaster relief
Includes the Shasta County wildfires that began on August 11, 2004, as disasters eligible for favorable net operating loss carryforward treatment.
Double-joints with AB 1641 (Nava) and SB 457 (Kehoe).
Chapter 624, Statutes of 2005
AB 115* (Klehs-D) Tax conformity
Generally conforms California personal income and corporation tax laws to federal income tax laws, as set forth in the Internal Revenue Code, as of January 1, 2005, with limited exceptions.
Chapter 691, Statutes of 2005
AB 139* (Assembly Budget Committee) General Government Budget Trailer Bill
Implements the General Government Trailer Bill which, among other provisions, (1) restricts the authority of the Franchise Tax Board to pursue misdemeanor prosecution of tax scofflaws by revising statute to confine prosecutions to a higher level of debt, an extended period of nonresponsiveness, and stipulation that the taxpayer not suffer from a mental illness that hinders their comprehension of their debt owed to the state, and (2) limits the ReadyReturn taxpayer filing program to the same level and manner as the program operated in the 2004-05 fiscal year (FY). The ReadyReturn program expires at the close of the 2005-06 FY unless subsequent legislation authorizes its continuation.
Chapter 74, Statutes of 2005
AB 164* (Nava-D) Income tax relief
Adds the severe storms, flooding, debris flows, and mudslides that occurred in the Counties of Kern, Los Angeles, Santa Barbara and Ventura in December 2004, January 2005, February 2005, and March 2005 (collectively, the Disasters), to the list of disasters eligible for favorable net operating loss carry forward treatment.
Double-joints with AB 18 (La Malfa) and SB 457 (Kehoe).
Chapter 623, Statutes of 2005
AB 190 (Negrete McLeod-D) Taxpayer contributions: sexual violence victims
Establishes the California Sexual Violence Victim Services Fund and allows taxpayers to designate their own funds on their personal income tax returns to that Fund. This checkoff becomes operative following the removal of another voluntary contribution fund from the tax form.
Chapter 160, Statutes of 2005
AB 249 (DeVore-R) Tax Form 540 2EZ
Requires the Legislative Analyst's Office to conduct a study regarding Form 540 2EZ and to report the results of the study to the Legislature no later than January 1, 2008.
Vetoed by the Governor
AB 357 (Shirley Horton-R) Income tax checkoff: Veterans Quality of Life Fund
Authorizes the addition of the Veterans Quality of Life Fund income tax checkoff to the personal income tax form upon the removal of another income tax checkoff from the form. Monies are to be used for the veterans homes.
Chapter 143, Statutes of 2005
AB 483 (Nunez-D) Income tax checkoffs
Reauthorizes the checkoffs on the personal income tax form for the California Firefighter's Memorial Fund and the California Peace Officer Memorial Foundation.
Chapter 161, Statutes of 2005
AB 819 (Ridley-Thomas-D) Income tax checkoffs: colorectal cancer
Authorizes the addition of the California Colorectal Cancer Prevention Fund income tax checkoff to the personal income tax form upon the removal of another checkoff from the form.
Chapter 697, Statutes of 2005
AB 911* (Chu-D) Amnesty
Addresses unintended consequences from the amnesty program recently administered by the Franchise Tax Board for unpaid tax liabilities.
Chapter 398, Statutes of 2005
AB 1027 (Jerome Horton-D) Tax evasion
Provides for inter-agency cooperation to identify contractors who fail to obtain adequate workers' compensation insurance and to identify licensed and unlicensed contractors who commit tax evasion.
Chapter 428, Statutes of 2005
AB 1628 (Klehs-D) Taxation: withholding
Modifies the failure to withhold penalty and provide and treat a real estate escrow person as a transferee of a California real estate interest. Takes effect on January 1, 2008.
Vetoed by the Governor
AB 1630 (Klehs-D) Notice of deficiency assessment
Clarifies that taxpayers are required to report federal adjustments that occur after the four-year statute of limitations for mailing proposed assessments has expired, makes legislative findings and declarations as to the intent of those modifications, and declares that the modifications serve to clarify existing law.
Vetoed by the Governor
AB 1767 (Assembly Revenue And Taxation Committee) Taxation
An omnibus tax bill which (1) clarifies current state law by conforming more closely to federal law with regard to the claim of right deduction, (2) requires financial institutions, upon request, to liquidate a taxpayers securities to satisfy the taxpayer's tax liability, (3) provides an exception to the underpayment of estimated tax penalty due to an erroneous action by the Franchise Tax Board (FTB), (4) incorporates into the Revenue and Taxation Code a provision of the Penal Code that provides an exception to FTB's general disclosure law, and (5) allows reimbursement to persons for third-party charges and fees caused by an erroneous action by FTB.
Chapter 349, Statutes of 2005
Other Income and Corporation Tax
SB 6* (Ducheny-D) Enterprise zones
Provides that all enterprise zones, not just those designated prior to 1990, may be granted an extension to 20 years, if they meet specified requirements.
(In Senate Revenue and Taxation Committee)
SB 26* (Hollingsworth-R) Income taxes
Reduces, beginning for the taxable year 2003, all marginal tax rates, as provided, and eliminates the tax on taxable income and the alternative minimum tax for taxable years beginning on or after January 1, 2007. Repeals the state personal income tax surcharge of one percent on taxpayers with annual taxable incomes of more than $1 million which uses the funds derived there from for expanding county mental health programs.
(In Senate Revenue and Taxation Committee)
SB 27* (Escutia-D) Tax credit carryovers
Limits certain tax credits to 50 percent of the tax, thereby requiring certain taxpayers to pay at least 50 percent of the tax liability.
(In Senate Revenue and Taxation Committee)
SB 30* (Speier-D) Tax deductions: college savings plans
Allows qualified taxpayers deductions for contributions to eligible college savings plans.
(In Senate Revenue and Taxation Committee)
SB 58* (Murray-D) Tax credit: motion pictures
Grants an income or corporation tax credit equal to 15 percent of the amount of qualified wages paid and qualified property purchased in the production of a qualified motion picture. The maximum amount of credit per motion picture will be $5 million.
(In Senate Revenue and Taxation Committee)
SB 139* (Margett-R) Tax credit: long-term care insurance
Allows a tax credit equal to 30 percent of the cost of long-term care or long-term care insurance for a taxpayer or the taxpayer's parent. Provides that the credit shall not exceed $300 for each taxpayer or $600 for taxpayers filing jointly.
(In Senate Revenue and Taxation Committee)
A similar bill is AB 247 (Walters-R) which is in the Assembly Revenue and Taxation Committee.
SB 173* (Maldonado-R) Tax deductions: Health Savings Accounts
Conforms California law to federal law in the area of Health Savings Accounts.
(In Senate Revenue and Taxation Committee)
SB 195* (Maldonado-R) Tax credit: health insurance
Allows a tax credit for amounts paid or incurred by a taxpayer that provides qualified health insurance for its employees. Disallows a credit for any taxpayer that has taken a deduction for health insurance for his or her employees in the preceding ten years.
(In Senate Revenue and Taxation Committee)
SB 217* (Dutton-R) Income taxes: claim of right
Retroactively conforms state law to existing federal law to treat an old refund claim as though it was paid or deducted in 1993. Does not apply to any increase derived from illegal activities.
(In Senate Revenue and Taxation Committee)
SB 234 (Runner-R) Taxpayer information: disclosure
Prohibits the disclosure of a taxpayers personal information, as defined, to the general public unless the disclosure is specifically authorized or required by law ("taxpayer's personal information" is defined as a social security number, telephone number, or personal residence address of an individual).
(On Senate Inactive File)
SB 243* (Dutton-R) Property tax credit: military personnel
Provides any member of the United States Armed Forces who is deployed to a combat or war zone, or their spouse, with a personal income tax credit equal to the total payment for property taxes on the primary residence. Limits the credit to military personnel deployed to a combat or war zone as designated by a Presidential Executive Order.
(In Senate Revenue and Taxation Committee)
SB 259* (Campbell-R) Corporation tax: "S" corporation
Allows net operating losses guaranteed in a C corporation tax year to be carried forward to an S corporation tax year. Allows 100 percent of credits generated in a C corporation tax year to be applied against the S corporation 1.5 percent tax (without a reduction by two-thirds, as is currently required).
(In Senate Revenue and Taxation Committee)
SB 407 (Margett-R) Corporate taxes: Postsecondary Education Trust Fund
Allows taxpayers, that are subject to the taxes imposed under the Corporation Tax Law, to designate on their corporate tax returns that a specified amount in excess of their tax liability be transferred to the Postsecondary Education Fund, which is created by this bill.
(In Senate Revenue and Taxation Committee)
SB 491* (Ducheny-D) Corporate tax: hospital seismic safety
Establishes a new depreciation deduction for costs paid by private investor-owned hospitals that qualify as disproportionate share hospitals that are necessary to meet California seismic safety requirements and deadlines that are twice the annual rate in existing law.
(In Senate Revenue and Taxation Committee)
SB 553* (Dutton-R) Income tax: Individual Homeownership Development Account
Creates an "Individual Homeownership Development Account" with account requirements and limitations similar to those governing individual retirement accounts.
(In Senate Revenue and Taxation Committee)
A similar bill is AB 1164* (Bogh-R) which is in the Assembly Revenue and Taxation Committee.
SB 631* (Dutton-R) Tax credit: Real Investment
Allows a tax credit against taxes imposed by those laws in an amount equal to six percent of the amount paid or incurred by the taxpayer during the taxable year for qualified property, as defined, that is placed in service in this state.
(In Senate Revenue and Taxation Committee)
SB 663 (Migden-D) Corporation Tax Law: water's edge
Clarifies existing law that prohibits a controlled foreign corporation from excluding part of its income from the water's edge combined report.
(On Assembly Inactive File)
SB 995* (Florez-D) Income tax: tax exempt bonds for tribal nations
States the intent of the Legislature, with respect to the interest on bonds issued by federally recognized Indian tribal governments, that whatever the federal government considers tax-exempt, the state shall accept the same criteria for tax-exempt. Tax-exempt bonds issued pursuant to this bill are to be used only to finance an essential governmental function. For purposes of this bill, "essential governmental function" shall have the same meaning as defined by Section 7871(e) of the Internal Revenue Code and the regulations promulgated thereunder. Tax-exempt bonds issued pursuant to this bill shall not be used to finance gaming or gaming activities.
(On Senate Inactive File)
SB 1001* (Ashburn-R) Tax credits: sales
Increases the amount of equipment for use in the Targeted Tax Area to which the sales tax credit applies from $1 million to $10 million for a non-corporate business and from $20 million to $50 million for a corporation.
(In Senate Revenue and Taxation Committee)
SB 1017 (Campbell-R) Taxation: solar energy
Makes the solar tax credit applied for taxable years beginning on and after January 1, 2004, and before January 1, 2017.
(In Senate Revenue and Taxation Committee)
AB 3* (Blakeslee-R) Income tax: deduction: education savings
Allows a tax deduction for contributions made by a taxpayer to a qualified tuition program, as specified.
(In Assembly Revenue and Taxation Committee)
AB 6* (Chan-D) Income tax rates
Reinstates the ten percent and 11 percent personal income tax bracket for high-income taxpayers and increases the alternative minimum tax rates to 8.5 percent for taxable years beginning in 2005, and specifically appropriates the revenues received from the increased tax in support of K-14 education programs.
(On Assembly Third Reading File)
A similar bill is AB 1403* (Coto-D) which is in Assembly Revenue and Taxation Committee.
AB 29* (Nava-D) Income tax: credentialed teachers' credit
Allows the credentialed teachers' credit each taxable year beginning on or after January 1, 2004.
(In Assembly Revenue and Taxation Committee)
AB 34* (Ruskin-D) Corporation tax
Expands the list of countries reflected in the water's edge group to include affiliates located in a tax haven country.
(On Assembly Third Reading File)
AB 37* (Torrico-D) Income taxes: credits: Quality Job Creation Tax Credit
Authorizes a tax credit to a qualified taxpayer, as defined, for creating specified jobs within counties, as specified. The credit is to be administered by counties, subject to the oversight of the Employment Development Department and in accordance with the bill's provisions.
(In Assembly Revenue and Taxation Committee)
AB 218* (Maze-R) Tax credit: medical care professionals
Allows a nonrefundable tax credit to medical care professionals for treating Medi-Cal beneficiaries in a qualified county.
(In Assembly Revenue and Taxation Committee)
AB 294* (Blakeslee-R) Tax credit: National Guard
Provides a refundable tax credit for up to $200 to members of the California National Guard on active duty for the amount paid by the member for life insurance premiums.
(In Assembly Appropriations Committee)
AB 298* (Berg-D) Tax credit: caregivers
Extends the sunset date for the existing tax credit for caregivers from January 1, 2005, to January 1, 2011.
(In Senate Revenue and Taxation Committee)
AB 385 (Lieber-D) Franchise Tax Board: collection: workers' compensation claim
Requires the Franchise Tax Board, no later than July 1, 2006, and in consultation with the Department of Industrial Relations, to develop a delinquent fee schedule to be utilized for purposes of imposing a late payment fee on an employer that is delinquent in paying specified penalties.
(In Assembly Revenue and Taxation Committee)
AB 398* (Villines-R) Income tax conformity
Conforms California law to selected federal income tax laws by adopting specified provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the American Jobs Creation Act of 2004.
(In Assembly Revenue and Taxation Committee)
AB 441* (Chu-D) Corporation tax
Requires a corporation that makes a water's edge election to include the income and apportionment factors of certain foreign affiliates.
(On Assembly Third Reading File)
AB 661* (Plescia-R) Income tax deduction: Health Savings Account
Conforms California law to selected federal income tax laws by adopting specified provisions of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003.
(In Assembly Revenue and Taxation Committee)
AB 666* (Bermudez-D) Tax deduction: dividends
Conforms the state Corporation Tax Law to federal law by allowing a taxpayer to deduct 100 percent of the one-time federal dividends-received deduction, if the dividends are reinvested in California within two years.
(In Assembly Appropriations Committee)
AB 675 (Klehs-D) Corporation tax: book income
Directs the Franchise Tax Board to study the impact of using net income for book purposes as the measure of tax.
(In Senate Revenue and Taxation Committee)
AB 777* (Nunez-D) Tax credits: motion picture production
Authorizes a tax credit, subject to specified limitations, in an amount equal to 12 percent of the qualified amount for qualified wages paid or incurred with respect to the production of each qualified motion picture with an additional three percent for specific qualified motion pictures.
(In Senate Revenue and Taxation Committee)
AB 799 (Leno-D) Tax deduction: vehicle user fees
Requires the Franchise Tax Board to notify the Department of Motor Vehicles of any revenue losses to the state resulting from taxpayers deducting, for purposes of the Personal Income Tax Law and the Corporation Tax Law, the local vehicle license fees imposed in San Francisco.
(In Senate Revenue and Taxation Committee)
AB 830* (Sharon Runner-R) Tax credits: enterprise zones
Allows taxpayers who do business in more than one enterprise zone (EZ) to utilize certain tax credits they earn based on their activities in one zone against the tax liability they incur based on their activities in another EZ.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 838* (Saldana-D) Tax credit: vehicles
Provides a tax credit equal to specified percentage of the vehicle license fee paid for the initial registration of a hybrid or alternative fuel vehicle.
(In Assembly Appropriations Committee)
AB 845* (Ridley-Thomas-D) Tax credit: manufacturers
Creates a sales and use tax exemption and a personal income tax corporation tax credit for investment in manufacturing equipment (collectively the "MIC") for taxable years beginning on or after January 1, 2006.
(In Assembly Revenue and Taxation Committee)
AB 906* (Houston-R) Tax credits: development costs
Creates a credit equal to 15 percent of the costs paid or incurred in the taxable year for construction or rehabilitation of a qualified development. Defines "qualified development" to include a mixture of property located on a brownfield site, a mixed-use development and a development that combines high residential density with transit services availability.
(In Assembly Revenue and Taxation Committee)
AB 912 (Ridley-Thomas-D) Corporate tax: exempted income
Exempts income charged by domestic financial corporations on loans granted for purposes of redeveloping brownfields located in blighted areas.
(In Assembly Revenue and Tax Committee)
AB 957 (Haynes-R) Tax credit: California New Markets Venture
Allows a credit against the "net tax" of 20 percent of the value of a qualified contribution to a nonprofit housing or community development organization.
(In Assembly Jobs, Economic Development, and the Economy Committee)
A similar bill is AB 251 (Haynes-R) which is from the printer but not referred to a committee.
AB 970 (Torrico-D) Tax returns: Franchise Tax Board
Authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident directors of a corporation, as specified, and to adjust the income of those taxpayers to property reflect income, as provided.
(In Senate Revenue and Taxation Committee)
AB 995* (Canciamilla-D) Tax credit: small business health insurance
Enacts the Small Employer Health Coverage Incentive Act of 2005, which authorizes a credit against those taxes for each taxable year beginning on or after January 1, 2006, and before January 1, 2011, for specified amounts paid or incurred during the taxable year by an eligible employer to provide health coverage for an eligible individual and that individual's dependent or dependents, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1028* (Jerome Horton-D) Manufacturers' investment credit: butcher activity
Allows qualified taxpayers subject to the Personal Income Tax or Corporation Tax a credit against net tax equal to six percent of the amount paid or incurred for qualified property to be used for the cutting and packaging of meat, seafood, or poultry.
(In Assembly Revenue and Taxation Committee)
AB 1037* (Frommer-D) Corporation tax
Requires that all business income of a qualified taxpayer, as defined, unless certain requirements re not met by the qualifying taxpayer, be apportioned to this state, for taxable years beginning on or after January 1, 2007, and before January 1, 2008, by multiplying the business income by a fraction, the numerator of which is the property factor plus the payroll factor plus three times the sales factor, and the denominator of which is five.
(In Senate Revenue and Taxation Committee)
AB 1224* (Haynes-R) Tax credits: qualified equity investment
Allows a tax credit in an amount equal to five percent of the adjusted purchase price, as defined, paid or incurred by the taxpayer for a qualified equity investment, as defined, to the issuer of the investment.
(From printer; not referred to a committee)
AB 1262* (Haynes-R) Tax credit: educational assistance organization
Authorizes a tax credit against those taxes for each taxable year beginning on or after January 1, 2006, in an amount equal to 75 percent of the amount contributed by the taxpayer to a qualified educational assistance organization, as defined.
(From printer; not referred to a committee)
AB 1375* (Nation-D) Corporation tax: tax surcharge
Creates the Consumer Protection and Anti-Interest Rate Manipulation Act, which imposes an additional 2.5 percent tax on the net income on every bank or financial corporation measured by net income. The proceeds are to be used to provide consumer education about consumer credit.
(In Assembly Revenue and Taxation Committee)
AB 1418 (Jerome Horton-D) Tax delinquencies
Directs the state tax agencies to make public a list of the 250 largest tax delinquencies on a period basis and provides for penalties for any underpayments.
(In Assembly Revenue and Taxation Committee)
AB 1488* (Wyland-R) Income and corporation taxes: capital gains
Provides that gross income does not include any gain from the sale or exchange of a capital asset, as defined, that qualifies as a new equity investment, as defined, and held for more than one year.
(In Assembly Revenue and Taxation Committee)
AB 1525* (Levine-D) Corporation taxes: reporting requirement
Requires taxpayers to report stock purchases for California purposes consistent with their federal tax treatment.
(In Assembly Appropriations Committee)
AB 1573* (Garcia-R) Income tax deductions: Individual Development Accounts
Allows, up to $5,000 annually and for three years per taxpayer, a deduction of the amount deposited in any taxable year in an individual development account, and, for taxable years commencing on or after January 1, 2005, excludes from gross income any interest earned on the monies deposited in an individual development account.
(In Assembly Revenue and Taxation Committee)
AB 1582* (Dymally-D) Corporation tax credits: digital arts
Allows a corporation tax credit for support of the Digital Arts Studio Partnership Demonstration Project.
(In Assembly Revenue and Taxation Committee)
AB 1644* (De La Torre-D) Tax credits and exemptions
Suspends specific exemptions and credits allowed under existing tax laws and restricts the use of S Corporation status.
(In Assembly Revenue and Taxation Committee)
AB 1717 (Lieber-D) Franchise Tax Board: enforcement
Allows the Franchise Tax Board to impose a filing enforcement cost recover fee on all non-filers who are issued a Filing Enforcement Notice of Proposed Assessment.
(In Senate Revenue and Taxation Committee)
AB 1766 (Dymally-D) Enterprise zones
Enacts a series of changes to enterprise zones (EZs) designation, the Department of Housing and Community Development fee collection authority, hiring credits, net interest deduction, business expense deductions, net operating loss, and other provisions of tax law applicable to EZs, local agency military base recovery areas, targeted tax areas, and manufacturing enhancement areas.
(On Senate Third Reading File)
Property Tax
SB 17* (Escutia-D) Property tax: change in ownership
Defines change in ownership with respect to real property owned by a legal entity, excluding publicly traded companies. Provides that property owned by these legal entities will be subject to reassessment to current market value whenever more than 50 percent of the ownership interests in the legal entity are transferred in an assessment year. Establishes a penalty of $1,000 or 10 percent of the new valuation if a legal entity does not report the ownership change to the Board of Equalization (BOE) within 50 days. Requires the Franchise Tax Board to revise the change in ownership question on tax returns and furnish BOE with contact information for those who answer "yes" to the question, or fail to answer the question.
(On Senate Inactive File)
SB 149 (Speier-D) Broadmoor Police District: property tax shift
Exempts the Broadmoor Police Protection District from the 1992-93 and 1993-94 property tax shifts. Requires that any increase in property tax revenue allocated to the District supplement, not supplant, the District's budget.
(In Senate Local Government Committee)
SB 155 (Escutia-D) Payment of property taxes
Authorizes a county board of supervisors to authorize, by a majority vote of its entire membership, the acceptance of credit card cash reward points for the payment of property taxes. Requires a credit card issuer that offers cash reward points for this purpose to meet specified conditions. States legislative findings and declarations regarding the bill's purposes.
(On Senate Inactive File)
SB 333* (Campbell-R) Property tax reassessment
Provides that the purchase of a life estate interest in a residential real property by a person aged 55 years or over is not a "change of ownership" subject to reassessment for property tax purposes, when the life estate interest consists solely of the person's right to occupy the property as his or her dwelling and does not include any right to sell or otherwise transfer that interest.
(Failed passage in Senate Judiciary Committee; reconsideration granted)
SB 457* (Kehoe-D) Disaster relief: property tax losses
Among other provisions, reimburses Orange, Riverside, San Bernardino and San Diego Counties for property tax losses they experienced as a result of the severe storms that occurred in December 2004, January 2005, February 2005, March 2005, or June 2005.
Chapter 622, Statutes of 2005
SB 470 (Ducheny-D) Timber yield tax
Repeals obsolete Revenue and Taxation Code Sections 38203.5 and 38907 that were necessary during the transition from ad valorem property taxation of standing timber to the timber yield on timber as it is harvested.
(In Assembly Revenue and Taxation Committee)
SB 501 (Machado-D) Property tax: state assessed property
Provides technical amendments to clarify that state-assessed electrical generation property is assigned by the Board of Equalization (BOE) to a specific tax rate area, rather than a countywide tax rate area, when preparing the BOE roll of state assessed property.
(In Assembly Revenue and Taxation Committee)
SB 555 (Machado-D) Property tax: change of ownership
Clarifies existing law regarding transfers of real property that qualify for the grandparent-grandchild exclusion and contains minor technical or cleanup amendments.
Chapter 264, Statutes of 2005
A similar bill is SB 599 (Machado-D) which is in the Assembly Appropriations Committee.
SB 565* (Migden-D) Property tax: reappraisal exclusion
Excludes the transfer of real estate between registered domestic partners from transfers resulting in the reappraisal of real property.
Chapter 416, Statutes of 2005
SB 568 (Kehoe-D) Property tax: revenue allocations
Exempts non-enterprise healthcare districts from the 2005-06 Educational Revenue Augmentation Fund shift. Requires the State Controller to ensure that this exemption will not result in an increased property tax revenue shift for any other special district.
Chapter 602, Statutes of 2005
SB 610 (Alarcon-D) Property tax: welfare exemption
Clarifies existing law regarding hospitals entitled to claim the welfare exemption for property tax purposes. Specifically restates the definition of a "for-profit" hospital by stating a hospital organization is deemed to be organized or operated for profit if operating revenues exceed operating expenses by more than 10 percent. States that its provisions do not represent a change of law and that it is declaratory of existing law.
Vetoed by the Governor
SB 703 (Machado-D) Tax liens
Allows a property owner to authorize another person (payor) to pay delinquent property taxes of the owner in exchange for the transfer by the county assessor to the payor of the lien for taxes, interest and penalties. (Essentially, allows a private lender to receive a first priority, government tax lien as security for a private loan.)
(In Assembly Appropriations Committee)
SB 805 (Machado-D) Property taxation: change of ownership
Deletes the specific appearance requirements of the preliminary change of ownership statement and, instead, specifies the information that must be required in the statement: description of the property, the parties to the transaction, the date of acquisition, the amount of any consideration paid for the property, and the terms of the transaction.
(In Senate Revenue and Taxation Committee)
SB 1005* (Florez-D) Property tax exemption: spouses of deceased veterans
Fully exempts from property taxation the principal residence of the unmarried surviving spouse of a person that died as a result of a service-connected disease or injury, as specified. Fully exempts from property taxation the principal residence of the unmarried surviving spouse of a qualified public safety officer that died in the line of duty, as specified.
(In Senate Revenue and Taxation Committee)
SB 1052 (Kehoe-D) Property taxation: military housing
Requires a Military Housing Oversight Committee to be established for each applicable military facility, comprised of a resident of the facility, the county assessor or his/her designee, and, if applicable, other county officials. Requires this Committee to approve or reject all of the private contractor's plans for these improvements and to notify the Department of Finance and the Department of Veterans Affairs of any approved plans for improvements, as specified.
(In Senate Local Government Committee)
SB 1060 (Campbell-R) Local government finance: property tax allocations
Authorizes two or more local agencies within a county to enter into a contract to exchange property tax revenues for Bradley-Burns sales and use tax revenues by a majority vote of the entire membership of the governing body of each affected local agency.
(In Assembly Local Government Committee)
SCA 14 (Morrow-R) Homeowners' property exemption
Recasts veteran's exemption into a Military and Veterans' Homeowners' Exemption equal to 110 percent of current homeowner's exemption.
(In Senate Revenue and Taxation Committee)
AB 14 (Harman-R) Property tax: subdivisions
Prohibits an assessor from assigning any parcel numbers or preparing a separate assessment or separate valuation to divide any existing residential structure into a subdivision, until state and local requirements have been complied with.
Chapter 281, Statutes of 2005
AB 18* (La Malfa-R) Disaster relief: Shasta County
Includes Shasta County wildfires that began on November 11, 2004, as disasters eligible for state reimbursement of local property tax losses.
Chapter 624, Statutes of 2005
AB 62* (Strickland-R) Property taxation: homeowners' exemption
Defines a "qualified purchaser" as a person that did not own real property that qualified for the homeowners' exemption during the two-year period immediately preceding the purchase of property for which the exemption is claimed.
(In Assembly Revenue and Taxation Committee)
AB 164* (Nava-D) Disaster relief
Provides property tax relief to counties for losses related to declared disasters that occurred in Southern California during December 2004, January 2005, February 2005, March 2005, in the counties of Kern, Los Angeles, Santa Barbara and Ventura.
Chapter 623, Statutes of 2005
AB 459 (Oropeza-D) Transfer of real property
Requires a person who sells real property to notify buyers that they may receive one or two supplemental tax bills upon purchasing the property. The notice will specify that such bills will not be mailed to the purchaser's lender and will not be paid by the lender through an impound account. Permits this notice to be placed on an existing form that discloses other tax assessment information to buyers.
Chapter 392, Statutes of 2005
AB 722* (Emmerson-R) Property taxation: course of construction
Expands the definition of "facilities in the course of construction," for purposes of qualifying for the property tax welfare exemption, to include prospective construction, as evidenced by filing an application for a building permit. The expanded welfare exemption would be granted retroactively to the date of permit application, after the commencement of construction activity.
(In Assembly Appropriations Committee)
AB 737 (Jerome Horton-D) Property tax revenue: allocation
Requires that property tax revenue generated by the development of utility-owned property be allocated on a situs basis rather than by the countywide formula for allocating state assessed property used by the Board of Equalization.
(In Assembly Appropriations Committee)
AB 919 (Bogh-R) Property tax: sale of tax certificates
Substantially expands the California's Tax Certificate law by allowing every local agency authorized to levy a property tax to sell tax certificates.
(In Assembly Appropriations Committee)
AB 964* (Jerome Horton-D) Certificated aircraft assessment
Provides for a form of centralized assessment of commercial aircraft. Allows commercial air carriers to file a single, consolidated property statement with a designated "lead" county.
Chapter 699, Statutes of 2005
AB 1030* (Umberg-D) Property tax: possessory interest: Miller Convention Center
Provides that any private use of a public convention center that is not more than seven days in a calendar year "lacks the durability necessary to establish a taxable possessory interest in real property."
(In Senate Revenue and Taxation Committee)
AB 1033 (Daucher-R) Property tax allocations
Increases property tax allocations to certain county governments that received less than the statewide average percentage of property tax revenues for the 2002-03 fiscal year by transferring property tax revenues from the Educational Revenue Augmentation Fund in each qualifying county, beginning in 2006-07.
(In Assembly Appropriations Committee)
AB 1099* (Leno-D) Property tax: new construction exclusion
Extends the sunset date for the exclusion of an active solar energy system from the definition of new construction for property tax purposes. Extends the exclusion to include fiscal years 2008-09, repeals the exclusion as of January 1, 2010, and requires no appropriation to reimburse local governments for any loss of property tax revenues.
Chapter 193, Statutes of 2005
AB 1146 (Huff-R) Local government finance: ad valorem property tax revenues
Requires the board of supervisors of each county to negotiate, in good faith, with the governing body of qualified cities within the county to transfer from the county treasury to those cities, an amount equal to a portion of ad valorem property tax revenues apportioned to the county.
(In Assembly Local Government Committee)
AB 1259 (Daucher-R) Property tax revenue allocation
Requires the county auditor to increase the total amount of ad valorem property tax revenue otherwise required to be allocated to a qualified city, qualified county, and qualified city and county by a housing bonus amount, as specified.
(In Assembly Local Government Committee)
AB 1402 (Blakeslee-R) Property tax revenues: community colleges
Establishes an automatic funding adjustment to the California Community Colleges General Fund apportionments in order to compensate for errors in projections of the system's local property tax and student fee revenues.
(In Assembly Appropriations Committee)
AB 1590* (Lieber-D) Property tax revenue allocations
Reduces the 2005-06 shift of property tax revenues from enterprise special districts that also perform non-enterprise functions to the Educational Revenue Augmentation Fund in each county.
(In Assembly Appropriations Committee)
AB 1596* (Emmerson-R) Property tax shift
Exempts the Yucaipa Valley Water District from the 2005-06 Educational Revenue Augmentation Fund property tax shift.
(In Assembly Appropriations Committee)
AB 1615 (Klehs-D) Local governments: tax assessments
Requires cities, counties, special districts and community development agencies to report all past due taxes levied and assessed that are still receivable as part of their annual report to the State Controller's Office.
(In Assembly Appropriations Committee)
Sales Tax
SB 110 (Florez-D) Fresno County Transportation Authority
Revises the Fresno County Transportation Improvement Act by deleting the specified wording requirement of a ballot proposition to extend the local transportation sales tax and providing instead that the actual wording of the proposition will be described in the local sales tax expenditure plan of the Fresno County Transportation Authority (FCTA). Expands FCTA's membership from seven to nine, requires a citizens' oversight committee, and adds conditions for amending FCTA's expenditure plan.
Chapter 248, Statutes of 2005
SB 193* (Maldonado-R) Sales tax exemption: space flight
Expands the existing sales and use tax exemption for the sale or use of space flight property to include group support facilities for space flight operations.
(In Senate Revenue and Taxation Committee)
SB 203 (Simitian-D) San Mateo County: transactions and use tax
Authorizes the San Mateo County Board of Supervisors to impose a transactions and use tax for specified park and recreation purposes, if certain conditions are met.
Chapter 682, Statutes of 2005
SB 322 (Migden-D) Sales and use tax: alcoholic beverages
Requires the Department of Alcoholic Beverage Control, on a quarterly basis and at no cost, to transmit an electronic report to the Board of Equalization that contains certain information on licenses issued or transferred in order to facilitate administration of the Sales and Use Tax Law.
Chapter 172, Statutes of 2005
SB 323 (Migden-D) Sales tax fraud
Provides that any person who knowingly collected sales tax reimbursement, and who fails to timely remit that sales tax reimbursement to the Board of Equalization (BOE), is liable for a penalty of 50 percent of the amount not timely remitted, as specified. BOE may relieve the penalty under specified circumstances. Requires a person to certify, under penalty of perjury, the facts upon which he/she bases his/her claim for relief.
Vetoed by the Governor
SB 392* (Cedillo-D) Sales tax rate
Increases the state sales and use tax rate by 0.50 percent to fund public safety programs.
(In Senate Revenue and Taxation Committee)
SB 552* (Alquist-D) Sales tax exemption: telecommunications
Grants a sales tax exemption for personal property purchased by manufacturers and other taxpayers.
(In Senate Revenue and Taxation Committee)
SB 607* (Bowen-D) Sales tax: occasional sale
Changes the definition of occasional sales in the sales and tax law. Defines "a series of sales sufficient in number, scope and character" for purposes of the obligation to obtain a sellers permit (and be obligated to pay the sales and use tax) to mean three or more sales in any 12-month period where the gross receipts from those sales exceeds $1,200.
(On Assembly Inactive File)
SB 631* (Dutton-R) Real Investment in California's Economy Program
Provides an exemption from those taxes for the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property, purchased for use by a qualified person, primarily in any state of manufacturing, including the generation of electricity, processing, refining, fabricating, or recycling of property, and introduced into the process, as specified.
(In Senate Revenue and Taxation Committee)
SB 801 (Simitian-D) Sales and use taxes: prepayments
Allows a retailer with only one location in this state with an estimated monthly tax liability of not less than $1,400, and not more than $4,000, to file a sales and use tax return on a calendar year basis and to make quarterly prepayments, upon approval of the Board of Equalization.
(In Assembly Appropriations Committee)
SB 998* (Margett-R) Sales and use taxes: aircraft fuel
Provides a sales tax exemption for the sale of fuel and petroleum products to air common carriers for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination.
(In Senate Revenue and Taxation Committee)
SB 1020 (Migden-D) Bradley-Burns Uniform Sales and Use Tax
Allows a county to provide an additional one-fourth of one percent sales and use tax rate with revenue to go to local transportation purposes.
(In Senate Revenue and Taxation Committee)
SB 1060 (Campbell-R) Local government finance
Allows local agencies to exchange property tax revenues for sales tax purposes.
(In Assembly Local Government Committee)
AB 9 (Coto-D) Sales and use tax: education finance
Establishes a sales tax on specialized services to increase funding for K-12 education, and specifies the services that fall within that category.
(In Assembly Revenue and Taxation Committee)
AB 80* (Houston-R) Sales tax exemption: manufacturers
Creates a state sales and use tax exemption (equal to 5.25 percent) for investment in manufacturing equipment, telecommunication equipment, research and development, and electrical generation activities.
(In Assembly Revenue and Taxation Committee)
AB 139* (Assembly Budget Committee) Budget trailer bill: sales tax
Revises the threshold for individuals required to make electronic sales tax payments to the Board of Equalization from $20,000 to $10,000 per month.
Chapter 74, Statutes of 2005
AB 236* (Bermudez-D) Sales tax exemption: fuel and petroleum products
Exempts from the sales and use tax gross receipts in excess of $0.632 per gallon on the sale or purchase of fuel and petroleum products to an air common carrier on a domestic flight.
(In Assembly Revenue and Taxation Committee)
AB 344* (Villines-R) Sales tax exemption
Creates a state sales and use tax exemption for investment in manufacturing equipment, telecommunication equipment, research and development, and electrical generation activities.
(In Assembly Revenue and Taxation Committee)
AB 451 (Yee-D) Local sales tax: jet fuel
Provides that, effective January 1, 2008, that the point of sale of jet fuel is the point of delivery of that jet fuel to the aircraft for sales tax purposes.
Chapter 391, Statutes of 2005
A similar bill is AB 1282 (Mullin-D) which is in the Assembly Revenue and Taxation Committee.
AB 548* (Garcia-R) Sales tax exemption: back-to-school products
Provides a sales tax exemption from the sale of back-to-school products.
(In Assembly Revenue and Taxation Committee)
AB 671 (Klehs-D) Use tax collection
Extends, by two years, the sunset date for a voluntary use tax reporting program.
Chapter 308, Statutes of 2005
AB 845* (Ridley-Thomas-D) Sales tax exemption: manufacturers
Creates a sales and use tax exemption and a personal income tax and corporation tax credit for investment in manufacturing equipment for taxable years beginning on or after January 1, 2006.
(In Assembly Revenue and Taxation Committee)
AB 1580* (Torrico-D) Sales tax exemption: manufacturing/telecommunications
Creates a state sales and use tax exemption for purchases by qualified persons primarily engaged in specified activities, including manufacturing, telecommunications, research and development, construction contracting, software production, cable distribution, and wholesale distribution of recycling products.
(In Assembly Revenue and Taxation Committee)
AB 1589 (Villines-R) Sales tax: interest
Revises the interest calculation provisions for tax and fee programs administered by the Board of Equalization so that the same rate of interest is applied to both underpayments and overpayments of tax. Presently, the rate of interest charged taxpayers on underpayments is seven percent, and the rate of interest refunded to taxpayers on overpayments is one percent.
(In Assembly Appropriations Committee)
AB 1613* (Klehs-D) Sales tax: construction contractors
Specifies that a construction contractor is the consumer, not the retailer, of a solar energy system furnished and installed in the performance of a construction contract for the improvement of real property.
(In Assembly Revenue and Taxation Committee)
AB 1618* (Klehs-D) Sales tax exemption
Provides a sales and use tax exemption on tangible personal property purchased by a qualified contractor used to manufacture alternative fuel prototype buses pursuant to a qualified research and development contract.
(In Assembly Appropriations Committee)
AB 1631* (Klehs-D) Sales tax exemption: fuel cell vehicles
Exempts, from the sales and use tax, a fuel cell vehicle or a fuel cell system sold or leased on or after January 1, 2005, to a qualified person, as defined.
(In Senate Revenue and Taxation Committee)
AB 1644* (De La Torre-D) Sales tax exemption
Repeals the sales and use tax exemption for farm equipment and machinery purchased by farmers and other persons engaged in producing and harvesting agricultural products.
(In Assembly Revenue and Taxation Committee)
AB 1692 (Jerome Horton-D) Sales tax: collection
Requires the Board of Equalization to allow a retailer, if specified laws are complied with, a sales and use tax remittance fee, in an amount equal to two percent of the taxes remitted, as reimbursement for the retailer's costs incurred in compliance with the laws that apply to the collection, remittance and reporting of those taxes.
(In Assembly Revenue and Taxation Committee)
AB 1765* (Assembly Revenue And Taxation Committee) Sales tax remittance
Amends the Sales and Use Tax Law and various special tax and fee laws to eliminate the requirement that persons voluntarily electing to remit amounts due by electronic funds transfers must do so for a minimum of one year.
Chapter 519, Statutes of 2005
Miscellaneous
SB 157* (Ackerman-R) Taxation: installment agreements
Grants general authority for the Franchise Tax Board and taxpayers, including business entities, to enter into installment agreements for the full or partial payment of a tax liability.
Chapter 211, Statutes of 2005
SB 216 (Dutton-R) Tax functions
Abolishes the Franchise Tax Board, and provides for the transfer of its powers and duties to the Board of Equalization (BOE), operative January 1, 2007. Provides for the transfer of the tax administrative functions performed by the Employment Development Department and the Department of Insurance to the BOE, operative January 1, 2007.
(In Senate Government Modernization, Efficiency and Accountability Committee)
SB 280 (Campbell-R) Tax administration
Enacts the Taxpayer Privacy Bill of Rights and expands the responsibilities of the Taxpayers' Rights Advocate.
(In Senate Revenue and Taxation Committee)
SB 564* (Torlakson-D) Cigarette tax
Imposes three tax increases on cigarettes and triggers a tax increase on all tobacco products to fund child health programs.
(In Senate Revenue and Taxation Committee)
SB 633 (Dutton-R) Taxation: state agencies: burden of proof
Provides, for purposes of the taxes and fees administered by the Board of Equalization, that the BOE shall have the burden of proof by clear and convincing evidence in sustaining its assertion of penalties for intent to evade or fraud, as provided, in any proceedings, other than a criminal proceeding, with respect to a factual or legal issue related to ascertaining the tax liability of a taxpayer.
(In Senate Judiciary Committee)
SB 656 (Romero-D) Alcohol tax
Authorizes counties, with voter approval, to levy a local tax on the consumption of beer, wine and distilled spirits consumed on the premises of the seller of one of these products.
(In Senate Revenue and Taxation Committee)
SB 747 (Machado-D) Tax professionals: discipline
Increases penalties and professional reviews for aiders and abettors of abusive tax shelters.
(In Assembly Revenue and Taxation Committee)
SB 956 (Simitian-D) Coast and Ocean Stewardship Act: surcharge
Enacts the Coast and Ocean Stewardship Act which levies a $1 surcharge per night per room on all charges for transient occupancy (in effect, a transient occupancy tax, on hotels and motels) in the 20 counties on the coast and surrounding San Francisco Bay.
(In Senate Natural Resources and Wildlife Committee)
SCA 8 (Simitian-D) Parcel tax
Authorizes a school district, community college district, or county office of education to establish a local parcel tax with the approval of 55 percent of voters, instead of two-thirds of voters as currently required.
(On Senate Third Reading File)
SCA 9 (Ducheny-D) California Tax Commission
Changes the name of the Board of Equalization to the California Tax Commission (Commission) and increases the membership to nine voting members, as provided. Requires the Commission, in addition to performing the duties of the former board, to collect and administer taxes on or measured by income and taxes withheld from wages, and to conduct administrative review of state tax matter determinations.
(In Senate Revenue and Taxation Committee)
AB 139* (Assembly Budget Committee) Budget trailer bill
Implements the General Government Budget trailer bill, which among other provisions, amends statute to implement the Governor's "tax gap" budget proposal (estimated to generate more than $32 million in new revenues) and address specific areas of the underground economy and tax noncompliance. Requires check cashers to report specific information for unusual cash transactions and makes federal conforming changes to statute related to penalties for tax practitioners who commit fraud. Requires the State Controller to calculate the vehicle license fee adjustment amount for each city, county, and city and county by October 15, 2005, in consultation with the Bureau of State Audits.
Chapter 74, Statutes of 2005
AB 168 (Ridley-Thomas-D) Tax expenditure reports
Requires biennial Tax Expenditure Reports identifying the static and dynamic revenue impact for each of the two most recent fiscal years of selected tax expenditures that result in a revenue loss of at least $25 million.
Vetoed by the Governor
AB 343 (Huff-R) Utility user tax
Exempts local agencies or school districts from utility user tax for the consumption of natural gas for transportation purposes if that natural gas is dispensed by a separately metered and dedicated gas compressor.
(In Senate Revenue and Taxation Committee)
AB 377 (Maze-R) Diesel fuel testing: pilot program
Establishes a three-year pilot program requiring the California Highway Patrol to test the fuel of diesel-powered highway vehicles for the presence of unauthorized, tax-exempt diesel fuel. The program will be conducted in the counties of Fresno, Kern, and Tulare.
(In Senate Transportation and Housing Committee)
AB 385 (Lieber-D) Franchise Tax Board: collection: workers compensation claims
Requires the Franchise Tax Board, in consultation with the Department of Industrial Relations, to develop a delinquent fee schedule to be utilized for purposes of imposing a late payment fee on an employer that is delinquent in paying specified penalties.
(In Assembly Revenue and Taxation Committee)
AB 735 (Arambula-D) Tax exceptions review
Requires the Legislative Analyst and the Assembly and Senate Revenue and Taxation Committees to review tax exceptions and make recommendations as to deletion and modification.
(In Assembly Revenue and Taxation Committee)
AB 780 (Chu-D) Franchise Tax Board: public meetings
Aligns the Franchise Tax Board (FTB) procedural requirements with those applicable to the Board of Equalization by removing certain distribution requirements related to the FTB open meeting documents.
Chapter 188, Statutes of 2005
AB 793 (Benoit-R) Unemployment insurance taxes
Requires the Employment Development Department to develop and administer the Employment Tax Amnesty Program of 2006, wherein an employer may apply for the waiver of unpaid penalties, and interest on those penalties, that are imposed, on or before December 31, 2004.
(Failed passage in Assembly Insurance Committee; reconsideration granted)
AB 799 (Leno-D) Vehicle license fee: San Francisco
Allows the Board of Supervisors of the City and County of San Francisco to impose a vehicle license fee on vehicles operated by residents of San Francisco. The fee will be imposed at a rate equal to the difference between the historical two percent state tax rate and the rate currently paid to the state by vehicle owners (0.65 percent), in other words, a tax rate of 1.35 percent on the depreciated value of the San Francisco resident's vehicles.
(In Senate Revenue and Taxation Committee)
AB 843 (Nunez-D) Tax preparers
Prohibits a tax preparer who advertises the availability of a refund anticipation loan (RAL) from representing the loan as a client's actual tax refund and from engaging in other activities regarding a RAL, as specified, and requires a tax preparer that offers to make or facilitate a RAL to clearly and conspicuously disclose certain information in a specified manner regarding a RAL.
Chapter 396, Statutes of 2005
AB 853 (Jones-D) Tax liens: withholdings
Provides that, solely for purposes of wage garnishment activities, state tax liens continue in effect until the amount due and payable is paid.
Vetoed by the Governor
AB 875 (Koretz-D) Employer tax audits
Establishes a trigger mechanism for employer tax audits and investigation of employer wage and hour violations, as specified.
Vetoed by the Governor
AB 892 (Cogdill-R) Cigarette tax
Provides the Board of Equalization (BOE) investigators with an additional tool to verify taxes were paid on cigarette and tobacco products on a retailer's shelf and to allow distributors and wholesalers the option of including a statement that all cigarette and tobacco product taxes are included in the total amount of the invoice or the actual amount of excise tax due to BOE for the purpose of showing that tax was paid on such products.
Chapter 512, Statues of 2005
AB 1029 (Jerome Horton-D) Board of Equalization: ex parte communications
Amends existing law to separate the Board of Equalization (BOE) members from involvement in most personnel issues, to increase transparency for adjudicatory tax proceedings before BOE, and to make decisions of BOE more readily available to the public.
(On Assembly Third Reading File)
AB 1124 (Wyland-R) Taxation: employees
Amends existing law concerning the classification of individuals as employees or independent contractors by establishing specified "safe harbors" for purposes of unemployment insurance and withholding taxes on wages.
(Failed passage in Assembly Labor and Employment Committee; reconsideration granted)
AB 1274 (Jerome Horton-D) Telephony services: taxes and surcharges
Exempts prepaid mobile telephony services from the imposition of any state or local tax, fee, or surcharge.
(In Assembly Utilities and Commerce Committee)
AB 1424 (Saldana-D) Delinquent tax liabilities
Provides that surplus lines insurance brokers are subject to the same tax collection and lien provisions as other insurers. Prohibits a final discharge in bankruptcy proceedings or a decree of dissolution until all taxes, interest, penalties and costs are paid. (Surplus lines brokers are those brokers who are licensed to sell specialized lines of insurance that other brokers do not typically offer.)
Chapter 231, Statutes of 2005
AB 1612 (Pavley-D) Cigarette tax
Imposes a 10 cent excise fee on every pack of cigarettes distributed for sale in California and allocates revenue generated by this fee to various programs and activities at the Department of Conservation and the Department of Health Services related to cigarette pollution and litter prevention and cleanup.
(In Assembly Appropriations Committee)
AB 1614* (Klehs-D) Tax amnesty program
Modifies provisions of the Tax Amnesty Program from the 2004-05 budget year.
(In Senate Revenue and Taxation Committee)
AB 1615 (Klehs-D) Tax accounts: local governments
Requires cities, counties, special districts, and community redevelopment agencies to report all past due taxes levied and assessed that are still receivable as part of their annual report to he State Controller's Office.
(In Assembly Appropriations Committee)
AB 1628 (Klehs-D) Taxation: withholding
Modifies the failure to withhold penalty and provide and treat a real estate escrow person as a transferee of a California real estate interest. Takes effect on January 1, 2008.
Vetoed by the Governor
AB 1717 (Lieber-D) Franchise Tax Board: non-filers
Allows the Franchise Tax Board to impose a filing enforcement cost recovery fee on all non-filers who are issued a Filing Enforcement Notice of Proposed Assessment.
(In Senate Revenue and Taxation Committee)
AB 1749 (Assembly Governmental Organization Committee) Cigarette tax
Contains technical clarifications of the California Cigarette and Tobacco Products Licensing Act of 2003. Requires each distributor that is also a retailer to include on each invoice for the sale of cigarettes or tobacco products a statement that all California cigarette and tobacco product taxes are included in the total amount of the invoice or the amount of excise taxes due to the Board of Equalization by the distributor on the distribution of cigarettes and tobacco products or the exact amount of the tax. Requires distributors and wholesalers to include the following information: the date the cigarettes or tobacco products are sold and the exact amount of the excise taxes.
(On Senate Inactive File)
AB 1765* (Assembly Revenue And Taxation Committee) Board of Equalization
Amends various sections of the Revenue and Taxation Code to properly reference the International Fuel Tax Agreement. Amends the Cigarette and Tobacco Products Tax Law to allow for relief of penalty, consistent with other relief of penalty statutes. Amends the Diesel Fuel Tax Law to eliminate the licensing and reporting requirements for government entities that use only tax-paid diesel fuel on the highway and have no tax liability, in order to ease their reporting requirements. Amends the Diesel Fuel Tax Law to allow the state to designate an inspection site for diesel fuel, consistent with current practice. Repeals obsolete sections of the Revenue and Taxation Code pertaining to Timber Tax rates for years 1979 through 1981.
Chapter 519, Statutes of 2005
AB 1767 (Assembly Revenue And Taxation Committee) Omnibus tax bill
Clarifies current state law by conforming more closely to federal law with regard to the claim of right deduction. Requires financial institutions, upon request, to liquidate a taxpayers securities to satisfy the taxpayer's tax liability. Provides an exception to the underpayment of estimated tax penalty due to an erroneous action by the Franchise Tax Board (FTB). Incorporates into the Revenue and Taxation Code a provision of the Penal Code that provides an exception to FTB's general disclosure law. Allows reimbursement to persons for third-party charges and fees caused by an erroneous action by FTB.
Chapter 349, Statutes of 2005
ACA 14 (DeVore-R) California Tax Commission
Changes the name of the Board of Equalization to the California Tax Commission (Commission), and expands the membership to seven elected members. Requires the Commission, in addition to performing the duties of the former board, to collect and administer taxes on or measured by income and to conduct administrative review of state tax matter determinations.
(In Assembly Appropriations Committee)
ACA 16 (Gordon-D) Special tax voting requirement
Lowers the vote threshold for approval of a special tax for the purpose of providing supplemental funding for sheriff, police, or fire protection services from a two-thirds to a 55 percent majority of votes cast.
(On Assembly Third Reading File)
A similar bill is ACA 7 (Nation-D) which is in the Assembly Appropriations Committee.
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
SB 6* | Ducheny-D Enterprise zones | |
SB 14* | Campbell-R Income tax: underpayment penalty relief | |
SB 17* | Escutia-D Property tax: change in ownership | |
SB 26* | Hollingsworth-R Income taxes | |
SB 27* | Escutia-D Tax credit carryovers | |
SB 29* | Perata-D Budget Act of 2004: Tobacco Surtax Fund | |
SB 30* | Speier-D Tax deductions: college savings plans | |
SB 50* | Campbell-R Tsunami victim deduction | |
SB 58* | Murray-D Tax credit: motion pictures | |
SB 62* | Senate Budget And Fiscal Review Committee Transportation Budget Trailer Bill | |
SB 63* | Senate Budget And Fiscal Review Committee Education Finance Budget Trailer Bill | |
SB 64 | Senate Budget And Fiscal Review Committee General Government Budget Trailer Bill | |
SB 65* | Senate Budget And Fiscal Review Committee Education finance: clean-up to SB 63 | |
SB 67* | Senate Budget And Fiscal Review Committee Court fees: budget trailer bill: cleanup to AB 145 | |
SB 68* | Senate Budget And Fiscal Review Committee Human Services Budget Trailer Bill | |
SB 70 | Scott-D Vocational Education Budget Trailer Bill | |
SB 71* | Senate Budget And Fiscal Review Committee Resources Budget Trailer Bill | |
SB 72 | Senate Budget And Fiscal Review Committee Instructional materials: English learners | |
SB 73* | Senate Budget And Fiscal Review Committee Public Postsecondary Budget Restoration | |
SB 76 | Senate Budget And Fiscal Review Committee Energy Budget Trailer Bill | |
SB 77* | Senate Budget And Fiscal Review Committee 2005-06 Budget | |
SB 78 | Senate Budget And Fiscal Review Committee Budget Act of 2004: augmentation | |
SB 80* | Senate Budget And Fiscal Review Committee 2005-06 Budget Revision | |
SB 91 | Senate Budget And Fiscal Review Committee 2004 Budget augmentation | |
SB 110 | Florez-D Fresno County Transportation Authority | |
SB 139* | Margett-R Tax credit: long-term care insurance | |
SB 149 | Speier-D Broadmoor Police District: property tax shift | |
SB 155 | Escutia-D Payment of property taxes | |
SB 157* | Ackerman-R Taxation: installment agreements | |
SB 173* | Maldonado-R Tax deductions: Health Savings Accounts | |
SB 193* | Maldonado-R Sales tax exemption: space flight | |
SB 195* | Maldonado-R Tax credit: health insurance | |
SB 203 | Simitian-D San Mateo County: transactions and use tax | |
SB 216 | Dutton-R Tax functions | |
SB 217* | Dutton-R Income taxes: claim of right | |
SB 234 | Runner-R Taxpayer information: disclosure | |
SB 243* | Dutton-R Property tax credit: military personnel | |
SB 259* | Campbell-R Corporation tax: "S" corporation | |
SB 280 | Campbell-R Tax administration | |
SB 322 | Migden-D Sales and use tax: alcoholic beverages | |
SB 323 | Migden-D Sales tax fraud | |
SB 333* | Campbell-R Property tax reassessment | |
SB 392* | Cedillo-D Sales tax rate | |
SB 407 | Margett-R Corporate taxes: Postsecondary Education Trust Fund | |
SB 457* | Kehoe-D Income tax: disaster relief | |
SB 470 | Ducheny-D Timber yield tax | |
SB 491* | Ducheny-D Corporate tax: hospital seismic safety | |
SB 501 | Machado-D Property tax: state assessed property | |
SB 531 | Ortiz-D Student financial aid | |
SB 552* | Alquist-D Sales tax exemption: telecommunications | |
SB 553* | Dutton-R Income tax: Individual Homeownership Development Account | |
SB 555 | Machado-D Tax omnibus bill: income tax revisions | |
SB 564* | Torlakson-D Cigarette tax | |
SB 565* | Migden-D Property tax: reappraisal exclusion | |
SB 568 | Kehoe-D Property tax: revenue allocations | |
SB 607* | Bowen-D Sales tax: occasional sale | |
SB 610 | Alarcon-D Property tax: welfare exemption | |
SB 631* | Dutton-R Tax credit: Real Investment | |
SB 633 | Dutton-R Taxation: state agencies: burden of proof | |
SB 656 | Romero-D Alcohol tax | |
SB 663 | Migden-D Corporation Tax Law: water's edge | |
SB 703 | Machado-D Tax liens | |
SB 747 | Machado-D Tax professionals: discipline | |
SB 801 | Simitian-D Sales and use taxes: prepayments | |
SB 805 | Machado-D Property taxation: change of ownership | |
SB 950 | Torlakson-D Low income housing tax credit | |
SB 956 | Simitian-D Coast and Ocean Stewardship Act: surcharge | |
SB 995* | Florez-D Income tax: tax exempt bonds for tribal nations | |
SB 998* | Margett-R Sales and use taxes: aircraft fuel | |
SB 1001* | Ashburn-R Tax credits: sales | |
SB 1005* | Florez-D Property tax exemption: spouses of deceased veterans | |
SB 1017 | Campbell-R Taxation: solar energy | |
SB 1020 | Migden-D Bradley-Burns Uniform Sales and Use Tax | |
SB 1052 | Kehoe-D Property taxation: military housing | |
SB 1060 | Campbell-R Local government finance: property tax allocations | |
SB 1097 | Dunn-D State Bargaining Unit 12 | |
SCA 2 | McClintock-R Budget process: mid-year adjustments | |
SCA 3 | Lowenthal-D Passage of Budget Bill: summer recess | |
SCA 5 | McClintock-R Mid-year budget adjustments | |
SCA 8 | Simitian-D Parcel tax | |
SCA 9 | Ducheny-D California Tax Commission | |
SCA 14 | Morrow-R Homeowners' property exemption | |
AB 3* | Blakeslee-R Income tax: deduction: education savings | |
AB 6* | Chan-D Income tax rates | |
AB 9 | Coto-D Sales and use tax: education finance | |
AB 14 | Harman-R Property tax: subdivisions | |
AB 18* | La Malfa-R Income tax: disaster relief | |
AB 29* | Nava-D Income tax: credentialed teachers' credit | |
AB 34* | Ruskin-D Corporation tax | |
AB 37* | Torrico-D Income taxes: credits: Quality Job Creation Tax Credit | |
AB 62* | Strickland-R Property taxation: homeowners' exemption | |
AB 80* | Houston-R Sales tax exemption: manufacturers | |
AB 115* | Klehs-D Tax conformity | |
AB 131* | Assembly Budget Committee Health and Human Services Budget Trailer Bill | |
AB 138* | Assembly Budget Committee State Mandates Budget Trailer Bill | |
AB 139* | Assembly Budget Committee General Government Budget Trailer Bill | |
AB 145* | Assembly Budget Committee Uniform Civil Fees Budget Trailer Bill | |
AB 153 | Assembly Budget Committee Public rights actions | |
AB 156* | Assembly Budget Committee Budget Act of 2004: augmentation | |
AB 164* | Nava-D Income tax relief | |
AB 168 | Ridley-Thomas-D Tax expenditure reports | |
AB 190 | Negrete McLeod-D Taxpayer contributions: sexual violence victims | |
AB 218* | Maze-R Tax credit: medical care professionals | |
AB 236* | Bermudez-D Sales tax exemption: fuel and petroleum products | |
AB 249 | DeVore-R Tax Form 540 2EZ | |
AB 294* | Blakeslee-R Tax credit: National Guard | |
AB 298* | Berg-D Tax credit: caregivers | |
AB 343 | Huff-R Utility user tax | |
AB 344* | Villines-R Sales tax exemption | |
AB 357 | Shirley Horton-R Income tax checkoff: Veterans Quality of Life Fund | |
AB 377 | Maze-R Diesel fuel testing: pilot program | |
AB 385 | Lieber-D Franchise Tax Board: collection: workers' compensation claim | |
AB 398* | Villines-R Income tax conformity | |
AB 441* | Chu-D Corporation tax | |
AB 451 | Yee-D Local sales tax: jet fuel | |
AB 459 | Oropeza-D Transfer of real property | |
AB 483 | Nunez-D Income tax checkoffs | |
AB 518 | Canciamilla-D State Budget: Department of Finance reports | |
AB 548* | Garcia-R Sales tax exemption: back-to-school products | |
AB 661* | Plescia-R Income tax deduction: Health Savings Account | |
AB 666* | Bermudez-D Tax deduction: dividends | |
AB 671 | Klehs-D Use tax collection | |
AB 675 | Klehs-D Corporation tax: book income | |
AB 722* | Emmerson-R Property taxation: course of construction | |
AB 735 | Arambula-D Tax exceptions review | |
AB 737 | Jerome Horton-D Property tax revenue: allocation | |
AB 777* | Nunez-D Tax credits: motion picture production | |
AB 780 | Chu-D Franchise Tax Board: public meetings | |
AB 793 | Benoit-R Unemployment insurance taxes | |
AB 799 | Leno-D Tax deduction: vehicle user fees | |
AB 819 | Ridley-Thomas-D Income tax checkoffs: colorectal cancer | |
AB 830* | Sharon Runner-R Tax credits: enterprise zones | |
AB 836 | Huff-R State agency budgets: zero-based budgeting | |
AB 838* | Saldana-D Tax credit: vehicles | |
AB 843 | Nunez-D Tax preparers | |
AB 845* | Ridley-Thomas-D Tax credit: manufacturers | |
AB 853 | Jones-D Tax liens: withholdings | |
AB 875 | Koretz-D Employer tax audits | |
AB 892 | Cogdill-R Cigarette tax | |
AB 906* | Houston-R Tax credits: development costs | |
AB 911* | Chu-D Amnesty | |
AB 912 | Ridley-Thomas-D Corporate tax: exempted income | |
AB 919 | Bogh-R Property tax: sale of tax certificates | |
AB 957 | Haynes-R Tax credit: California New Markets Venture | |
AB 964* | Jerome Horton-D Certificated aircraft assessment | |
AB 970 | Torrico-D Tax returns: Franchise Tax Board | |
AB 995* | Canciamilla-D Tax credit: small business health insurance | |
AB 1027 | Jerome Horton-D Tax evasion | |
AB 1028* | Jerome Horton-D Manufacturers' investment credit: butcher activity | |
AB 1029 | Jerome Horton-D Board of Equalization: ex parte communications | |
AB 1030* | Umberg-D Property tax: possessory interest: Miller Convention Center | |
AB 1033 | Daucher-R Property tax allocations | |
AB 1037* | Frommer-D Corporation tax | |
AB 1071* | Chu-D Budget Act of 2004: education | |
AB 1099* | Leno-D Property tax: new construction exclusion | |
AB 1124 | Wyland-R Taxation: employees | |
AB 1146 | Huff-R Local government finance: ad valorem property tax revenues | |
AB 1224* | Haynes-R Tax credits: qualified equity investment | |
AB 1259 | Daucher-R Property tax revenue allocation | |
AB 1262* | Haynes-R Tax credit: educational assistance organization | |
AB 1274 | Jerome Horton-D Telephony services: taxes and surcharges | |
AB 1375* | Nation-D Corporation tax: tax surcharge | |
AB 1402 | Blakeslee-R Property tax revenues: community colleges | |
AB 1418 | Jerome Horton-D Tax delinquencies | |
AB 1424 | Saldana-D Delinquent tax liabilities | |
AB 1488* | Wyland-R Income and corporation taxes: capital gains | |
AB 1525* | Levine-D Corporation taxes: reporting requirement | |
AB 1573* | Garcia-R Income tax deductions: Individual Development Accounts | |
AB 1580* | Torrico-D Sales tax exemption: manufacturing/telecommunications | |
AB 1582* | Dymally-D Corporation tax credits: digital arts | |
AB 1589 | Villines-R Sales tax: interest | |
AB 1590* | Lieber-D Property tax revenue allocations | |
AB 1596* | Emmerson-R Property tax shift | |
AB 1612 | Pavley-D Cigarette tax | |
AB 1613* | Klehs-D Sales tax: construction contractors | |
AB 1614* | Klehs-D Tax amnesty program | |
AB 1615 | Klehs-D Local governments: tax assessments | |
AB 1618* | Klehs-D Sales tax exemption | |
AB 1628 | Klehs-D Taxation: withholding | |
AB 1630 | Klehs-D Notice of deficiency assessment | |
AB 1631* | Klehs-D Sales tax exemption: fuel cell vehicles | |
AB 1644* | De La Torre-D Tax credits and exemptions | |
AB 1692 | Jerome Horton-D Sales tax: collection | |
AB 1717 | Lieber-D Franchise Tax Board: enforcement | |
AB 1749 | Assembly Governmental Organization Committee Cigarette tax | |
AB 1765* | Assembly Revenue And Taxation Committee Sales tax remittance | |
AB 1766 | Dymally-D Enterprise zones | |
AB 1767 | Assembly Revenue And Taxation Committee Taxation | |
ACA 12 | Umberg-D Budget | |
ACA 14 | DeVore-R California Tax Commission | |
ACA 16 | Gordon-D Special tax voting requirement | |
ACA 4X | Keene-R Budget finances |