State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
SB 77* (Ducheny-D) Budget Act of 2007
Enacts the State Budget Act of 2007.
Chapter 171, Statutes of 2007 -- Item Veto
SB 78* (Ducheny-D) Budget Act of 2007: supplemental budget
Makes necessary changes in the Budget Act, SB 77 (Ducheny), which provides $1.33 billion approximately below the level in SB 77.
Chapter 172, Statutes of 2007 -- Item Veto
SB 79* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Transportation
Enacts the statutory changes necessary to implement the Transportation portion of the 2007 Budget (SB 77) relative to Proposition 116 bond funds for high-speed rail, the Bicycle Transportation Account, motor carrier safety operations program, highway closure, and deletions of a weight fee report.
Chapter 173, Statutes of 2007 -- Item Veto
SB 80* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Education
Makes statutory changes necessary to implement the Education portion of the 2007 Budget Act including the Proposition 98 split; school meals; extension of the interdistrict transfer program; sunset extension of the American Indian Early Childhood Education Program; extension of the Special Disabilities Adjustment; continuation of the second grade STAR Test; expansion of the California English Language Development Test for K-First grade students; K-12 school assistance teams; fiscal solvency plans; K-12 arts/music/physical education block grant funds; report on ensuring appropriate access to student data; K-12 cost-of-living adjustments; community college expenditure deferrals; and future funding priority for equalization.
Chapter 174, Statutes of 2007
SB 81* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Corrections
Makes statutory changes necessary to implement the Corrections portion of the Budget Act, including new reporting requirements for the Department of Corrections and Rehabilitation to ensure legislative oversight of the construction of new infill prison beds and re-entry beds authorized by AB 900 (Solorio); coordination of jail construction and re-entry construction; local reimbursement claims; performance matrix; sex offender treatment contracts; facility maintenance audit; prison infrastructure; juvenile justice reform; inmate phone concession fees; correctional rehabilitation funding; and a probation pilot project.
Chapter 175, Statutes of 2007
SB 82* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Judiciary/Public Safety
Makes statutory changes necessary to implement the Budget Act of 2007 relative to the Judiciary and Public Safety portion of the Budget Act, including Department of Justice Law Enforcement Division consolidation; Court Facilities Construction Fund; disposition plan for court facilities; surcharge on criminal fines; and the Witness Protection Program.
Chapter 176, Statutes of 2007
SB 84* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Human Services
Makes the statutory changes necessary to implement the Budget Act of 2007 relating to Human Services programs, including increasing foster care provider rates by 5%; increasing the private adoption assistance reimbursement program; revising funding for "dual agency" children; revising the Kin-GAP program; reimbursing the Transitional Housing Program Plus costs incurred in the 2006-07 fiscal year; establishing the sharing ratio for foster care overpayments; providing group home rate flexibility; requiring review and report on county CalWORKs plans; requiring identification of options for CalWORKs; extending the implementation rates for the Temporary Assistance Program; suspending the CalWORKs cost-of-living adjustment 2007-08; suspending the trigger for increasing community care licensing visits; establishing a completion date for direct deposit for In-Home Supportive Services providers; extending the Cash Assistance Program for Immigrants benefits for specified recipients; delaying implementation of the State Supplemental Program cost-of-living adjustment; requiring the tracking of Gomez v. Saenz costs which relate to the Child Abuse Central Index; allowing for the use of unexpended Emergency Food Assistance funds; improving the child care program integrity; modifying the Substance Abuse Offender Treatment Program; expanding the licensing and certification fees for substance treatment programs; establishing reporting requirements for child support performance data; continuing the suspension of local child support incentive programs; modifying the Department of Rehabilitation (DOR) participation in the subvention process; establishing the DOR reporting requirements for one year; providing for background clearances for the Long-Term Care Ombudsman; and suspending the Department of Aging's reporting requirements.
Chapter 177, Statutes of 2007
SB 85* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Resources
Makes the statutory changes necessary to implement the Resources portion of the 2007 Budget Act, including flood control spending parameters; Department of Water Resources energy uses; requiring state agencies to report to the Legislature every six months their greenhouse gas emissions and their efforts to reduce those emissions; requiring the Air Resources Board to evaluate market-based mechanisms; extending for 10 years the Baldwin Hills Conservancy; revising provisions of the pest management research fund; revising Board of Equalization fee collection imposed on corporations handling hazardous materials; providing the Department of Forestry and Fire Protection with capital outlay authority; establishing a continuously appropriated subaccount for the Stringfellow Hazardous Waste Site; providing the vegetation mapping by the Department of Fish and Game; revising provisions concerning coastal wetlands; allowing the Department of Parks and Recreation to sell to the City of Santa Cruz the Lighthouse Field State Beach park; and allowing the Sacramento Local Conservation Corps to sell a specified building.
Chapter 178, Statutes of 2007
SB 86* (Senate Budget And Fiscal Review Committee) Budget trailer bill: General Government
Makes statutory changes necessary to implement General Government provisions of the 2007 Budget, including requiring the State Controller to notify owners of unclaimed property before it is transferred to the state; revising the abolishment of vacant positions; allowing the Department of Finance to assess specified funds to support the department's fiscal and accounting training, advice, and consulting services to state agencies; revising the law concerning the California Automated Travel Expense Reimbursement System; creating the Account for Retiree Drug Subsidy Payments within the Public Employees' Contingency Reserve Fund; providing funds for cleanup of contaminated property in Stockton; broadening the current fee authority for state inspection of conveyances to also include local governments; eliminating the Agriculture Pest Control Research Account; implementing the Regional Planning, Housing and Infill Incentive Program by defining terms and grant criteria; and revising provisions concerning individual grants awarded by a grant program administered by the Office of Emergency Services to provide domestic violence education, prevention, and service for the gay, lesbian, bisexual, and transgender community.
Chapter 179, Statutes of 2007
SB 87* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Revenue/Tax Administration
Makes statutory changes necessary to implement the Budget Act of 2007 relating to state revenues and tax administration, including streamlining property tax collection for "fractionally owned" aircraft; collecting airport information to assist assessors in collecting property tax on fractionally-owned aircraft; providing use tax reminders by the Board of Equalization; and repealing the teacher retention income tax credits.
Chapter 180, Statutes of 2007
SB 88* (Senate Budget And Fiscal Review Committee) Budget trailer bill: Proposition 1B
Makes statutory changes necessary to implement the Budget Act to Proposition 1B -- the Highway Safety, Traffic Reduction, Air Authority, and Port Security Bond Act of 2006 -- by adding oversight and reporting requirements; and for specified bond categories, defines the criteria and process for the distribution of funds. Appropriates $350 million in Proposition 1B funds.
Chapter 181, Statutes of 2007
SB 89* (Senate Budget And Fiscal Review Committee) Budget trailer bill: EdFUND
Allows the sale, or alternative financial arrangement to the sale, of the state student loan guarantee program.
Chapter 182, Statutes of 2007
SB 90 (Senate Budget And Fiscal Review Committee) Budget trailer bill: Information Technology
Makes the statutory changes necessary to implement the State Budget relating to the Chief Information Officer and creating the Office of Information Security and Privacy Protection within the State and Consumer Services Agency.
Chapter 183, Statutes of 2007
SB 91 (Senate Budget And Fiscal Review Committee) Student financial aid
Repeals EdFUND (the statutorily established auxiliary organization created to administer the Federal Family Education Loan Program) in order to effectuate the sale of the state student loan guarantee program.
Chapter 184, Statutes of 2007
SB 97 (Dutton-R) Budget trailer bill: Environmental Quality
Requires the Office of Planning and Research to develop guidelines that relate to greenhouse gas emissions mitigation and makes changes to statute to restricting the application of the California Environmental Quality Act for the effects of greenhouse gas emissions from transportation projects by Proposition 1B.
Chapter 185, Statutes of 2007
SB 100* (Ducheny-D) Budget Act of 2006: augmentation
Appropriates $140,547,000 from the General Fund and $423,000 from nongovernmental cost funds to augment the 2006 Budget Act to address deficiencies in the Department of Mental Health, the Department of Developmental Services, the California Office of Emergency Services, the Department of Corrections and Rehabilitation, the Department of Forestry and Fire Protection, and the Department of Alcohol and Drug Programs.
Chapter 71, Statutes of 2007
SB 101 (Ducheny-D) Budget Act of 2006: augmentation
Appropriates $213,044,000 from various funds to augment 2006 Budget deficiencies to pay the Secretary of State for 2006 election costs, to pay Department of Personnel Administration (DPA) arbitration settlement compensation issues with the California Correctional Peace Officers Association and other employee compensation costs concerning DPA, to implement Jessica's Law, and to the Department of Mental Health Services to address a Budget shortfall in the federal Citation Penalties Account within the DHS licensing and certification program.
Chapter 10, Statutes of 2007
SB 786 (Oropeza-D) Budget report
Requires the Governor to submit with the Budget Act a report that contains specified information regarding current and proposed contracts for services in the amount of $5,001 or more.
(In Senate Appropriations Committee)
A similar bill is AB 983 (Ma) which is in the Senate Appropriations Committee.
SCA 7 (Wyland-R) Two-year budget bill
Requires the Legislature to pass a two-year budget bill by May 1 of each even-numbered year, as specified.
(In Senate Budget and Fiscal Review Committee)
A similar constitutional amendment is ACA 7 (Keene) which was not referred to a committee.
SCA 8 (Harman-R) Appropriations limit
Requires that all funds collected by the state above its appropriation limit be held in a rebate account. Requires, within 30 days of the close of the end of the fiscal year, all funds in the rebate account to be rebated to the taxpayers on a pro rata basis to those who paid taxes on, or measured by, income for taxable years during the prior calendar year. Provides that for purposes of adjusting the appropriation limit for any fiscal year in the event an emergency is declared by the Governor, approval by a 4/5 vote, rather than a 2/3 vote, of the legislative body of an affected entity of government is required to exclude an appropriation to an emergency account for related expenditures from the appropriations limit. Deletes provisions that exclude appropriations to comply with mandates of the courts or the federal government, appropriations for qualified capital outlay projects, appropriations for debt service, and certain other appropriations from the definition of "appropriations subject to limitation," and revises other definitions, as specified. Prohibits the state from incurring general obligation bond debt greater than the total amount of state bond debt in existence when this bill becomes operative. Prohibits bond brokers from recovering their expenses from a campaign waged in support of the bond measure through their fees and commissions on the sale of the bonds from the bond measure.
(In Senate Budget and Fiscal Review Committee)
SCA 9 (Ashburn-R) State budget: legislative reform
Among other provisions, prohibits the Legislature from being paid if the budget bill is not passed by July 1. Provides that the Legislature must not recess or adjourn and shall stay is session until a budget bill has been passed and presented to the Governor.
(At the Assembly Desk)
AB 191* (Assembly Budget Committee) Budget trailer bill: Juvenile Justice/Corrections
Makes modifications to the juvenile justice reform provisions contained in SB 81 (Senate Budget and Fiscal Review Committee). Establishes in law a second undersecretary at the Department of Corrections and Rehabilitation and modifies the probation pilot project to ensure that they are designed and implemented locally instead of by the Corrections Standards Authority.
Chapter 257, Statutes of 2007
AB 192* (Assembly Budget Committee) Budget trailer bill: General Government
Makes statutory cleanup in the area of General Government enacted by the SB 86 trailer bill to the Budget, including correcting a chaptering-out problem relative to the Chief Information Officer and the Secretary of the Environmental Protection Agency and providing implementation requirements of the Proposition 1C Infill Incentive Program, and makes necessary statutory changes to allow the transfer of $4.2 million in federal funds held by the State Controller's Office to the Business, Transportation and Housing Agency in order to reactivate the Sudden and Severe Economic Dislocation Grant Program, as was approved in the Budget.
Chapter 312, statutes of 2007
AB 193* (Assembly Budget Committee) Budget trailer bill: Transportation
Makes various changes to the Transportation budget trailer bill by changing that bill in accordance with the Governor's veto message to better ensure the legality of the redistribution of public transportation spillover revenues to provide the following General Fund relief: $339 million for 2007-08 transportation-related general obligation bond payments, $200 million to reimburse the General Fund for prior year general obligation debt, and $30 million for the 2007-08 payment of Proposition 42 loans. Makes technical changes consistent with legislative intent that the Local Street and Road category be guided by the program requirements specifically adopted for that category.
Chapter 313, Statutes of 2007
AB 194* (Assembly Budget Committee) Budget trailer bill: restorations and technical changes
Makes various changes to SB 77 and SB 78 to ensure compliance with agreements between the Legislature and the Administration, including shifting the Governor's veto of $15 million General Fund from the Department of Parks and Recreation maintenance baseline item to the deferred maintenance item; shifting $2 million in Proposition 99 funds to the Expanded Access to Primary Care, providing $2 million on a one-time basis for the California School Information Services; restoring $5 million in funding to the state preschool budget item; providing $10 million for the Employment Training Panel Grants; and restoring $33.1 million in funding for Basic Skills courses by modifying the allocation of funding to community colleges.
Chapter 489, Statutes of 2007
AB 195* (Assembly Budget Committee) Budget trailer bill: cleanup to Health Care
Reduces the Major Risk Medical Insurance Program by $10 million in Proposition 99 funds, as specified, and shifts these funds to the Expanded Access to Primary Care Program which responds to a Governor's budget veto.
Chapter 281, Statutes of 2007
AB 196* (Assembly Budget Committee) Budget trailer bill: Transportation
Makes statutory changes in the area of the Local Streets and Roads portion of Proposition 1B in order to enact the Budget, and specifies that the $980 million appropriated for local streets and roads is allocated $400 million for counties and $550 million for cities.
Chapter 314, Statutes of 2007
AB 199* (Assembly Budget Committee) Budget trailer bill: General Government
Revises provisions of SB 86, the Omnibus General Government trailer bill, by returning to existing law the requirement that allows state positions to be eliminated that are vacant for six consecutive months and eliminating requirements that all renovations or construction of existing state buildings, after 1/1/09, are to meet green building standards described in the United States Green Building Council's Leadership in Energy and Environmental Design silver rating for energy efficiency.
Chapter 186, Statutes of 2007
AB 201* (Assembly Budget Committee) Budget trailer bill: cleanup: Transportation (SB 88)
Deletes provisions of SB 88 prohibiting Highway Safety, Traffic Reduction, Air Quality, and Port Security bond funds from being used on a railroad project already included in a memorandum of understanding.
Chapter 187, Statutes of 2007
AB 203* (Assembly Budget Committee) Budget trailer bill: Health
Makes statutory changes necessary to implement the health portion health portion of the Budget to provide $24.8 million for emergency physicians from Proposition 99 funds; provide revisions concerning rates for Long-Term Care Nursing Homes; Medi-Cal reimbursement for pharmacists; third-party health plan recoveries with the Medi-Cal Program; contract for enteral nutrition and medical supplies under Medi-Cal; extend the sunset on Quality Improvement Fee for Plans in Medi-Cal Managed Care; extend the HIV/AIDS Pharmacy Pilot Program; delete the existing Healthy Families to Medi-Cal bridge program, and instead, implement a presumptive eligibility program; continue the nonpayment of $20.2 million for the County Medical Services Program; clarify the Adult Day Health Centers Moratorium; make the AIDS Drug Assistance Formulary exempt from the Administrative Procedures Act; extend the sunset date for the Continuous Skilled Nursing Facilities pilot projects; ensure fiscal accountability for the new Department of Public Health; extend by three years existing state statute regarding federal funding for bioterrorism preparedness at the local level; establish the Birth Defects Fund; provide for the extension of the Immediate Care Facilities for the Developmentally Disabled-Continuous Nursing pilot program; continue rate freezes and several other forms of cost containment related to the purchase of services for individuals with developmental disabilities; provide for a Medi-Cal reimbursement rate that is cost-based for medical services provided to people transitioning from Agnews Developmental Center and enrolling into a Medi-Cal Managed Care plan; continue the Agnews Development Center Outpatient Clinic, as specified; and require the Department of Mental Health to provide fiscal and policy committees of the Legislature with specified work products regarding the Early and Periodic Screening, Diagnosis, and Treatment Program in order to make program improvements.
Chapter 188, Statutes of 2007
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 38* (Battin-R) Income tax relief: Riverside Fire
Provides disaster assistance and tax relief for losses sustained as a result of the Riverside County wildfires in October 2006.
Chapter 222, Statutes of 2007
SB 41* (Battin-R) CA Fallen Firefighters Assistance Tax Clarification Act
Enacts the California Fallen Firefighters Assistance Tax Clarification Act of 2006. Provides that payments made by an exempt organization (Central County United Way in Hemet) on or after 10/26/06, and before 7/1/07, to any family member of a firefighter who died as a result of the October 2006 Esperanza Incident fire in Southern California will be treated as payments made in furtherance of the charitable purpose of that organization.
Chapter 1, Statutes of 2007
SB 105* (Migden-D) Taxation: registered domestic partners
Clarifies SB 1827 (Migden), Chapter 802, Statutes of 2006, which enacted the requirement that registered domestic partners (RDPs) use the same tax filing status as married persons, that a RDP or a former RDP will be treated as a spouse or former spouse.
Chapter 426, Statutes of 2007
SB 114* (Florez-D) Income tax relief: freeze
Provides income tax, corporation tax, homeowners' exemption property tax, and state reimbursement of local property tax losses relief as a result of the January 2007 severe freezing condition for the following counties: El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, Santa Clara, Stanislaus, Tulare, Ventura, and Yuba.
Chapter 223, Statutes of 2007
SB 599 (Negrete McLeod-D) Income tax: Mexican American Veterans Memorial
Repeals the 11-member California Mexican American Veterans Memorial Beautification and Enhancement Commission and creates a new seven-member committee under the jurisdiction of the Department of Veterans Affairs. Repeals the defunct associated income tax check-off.
Chapter 588, Statutes of 2007
SB 788 (Cogdill-R) Corporation Tax Law
Permits the Franchise Tax Board to conduct audits of water's-edge taxpayers on a discretionary, rather than mandatory, basis.
Chapter 306, Statutes of 2007
SB 898 (Simitian-D) Income tax checkoffs
Extends the sunset date for the State Children's Trust Fund for the Prevention of Child Abuse, from 1/1/08 to 1/1/13, and the Rare and Endangered Species Preservation Program, from 1/1/08 to 1/1/13, income tax checkoffs.
Chapter 665, Statutes of 2007
SB 1043 (Assembly Revenue And Taxation Committee) The Personal Income Tax Law and the Corporations Tax Law
Excludes evidence of settlement offers and statements made in pursuit of settlement between the taxpayer or their representatives and Franchise Tax Board staff in all administrative civil tax dispute forums in California.
Chapter 309, Statutes of 2007
SB 1044 (Assembly Revenue And Taxation Committee) Income and corporation taxes: tax withholding
Eliminates repealed and obsolete cross-references and refers to correct sections of law concerning income and corporation tax law relative to tax withholding.
Chapter 156, Statutes of 2007
AB 28 (Huffman-D) Income tax: breast cancer research
Extends the sunset date for the California Breast Cancer Research Fund from, 1/1/08 to 1/1/13.
Chapter 486, Statutes of 2007
AB 62* (Nava-D) Disaster losses: deduction
Provides for state reimbursement to backfill any property tax revenue loss resulting from assessment reductions in areas that the Governor declared to be in a state of emergency as a result of the 2006 wildfires in Ventura County and wildfires that commenced on 6/24/07 in El Dorado County. The state holds local governments harmless for wildfire-related 2006-07 property tax losses, based initially on an estimate of loss, followed by a corrective adjustment based on the actual property tax loss.
Chapter 224, Statutes of 2007
AB 198* (Assembly Budget Committee) Income taxes: limited liability companies: apportionment
Changes the basis for reportable income for determination of the limited liability corporation fee. Bases the fee on a limited liability corporation's income derived from activity in California rather than on worldwide total income. Codifies a state court decision, Macy's v. San Francisco, to ensure that the state is only to issue refunds to the fee collected in violation of the United States Constitution.
Chapter 381, Statutes of 2007
AB 650 (Lieu-D) Income tax: earned income
Requires that employers notify their employees that they may be eligible for the federal Earned Income Tax Credit.
Chapter 606, Statutes of 2007
AB 897 (Houston-R) Tax-exempt organizations
Eliminates requirements that certain federally qualified tax-exempt organizations file an application and pay a fee to the Franchise Tax Board to qualify for state tax-exempt status.
Chapter 238, Statutes of 2007
AB 1078 (Lieber-D) CalWORKs: eligibility: income and assets
Adopts several measures to promote earnings and assets of CalWORKS recipients, including maximum use of the federal Earned Income Tax Credit, exclusion of specified retirement accounts as assets for applicants, and added information for participants in grant-based, on-the-job training programs.
Chapter 622, Statutes of 2007
AB 1618 (Feuer-D) Corporation taxes: deductions: interest expense
Repeals the interest offset provisions of the Corporation Tax Law to reflect the U.S. Supreme Court's decision in Hunt-Wesson.
Vetoed
AB 1747 (Assembly Revenue And Taxation Committee) Tax notices
Defines last known address for Franchise Tax Board (FTB) purposes. Adds exclusion to existing law relative to a check casher cashing a check in an aggregate amount of $10,000 or more. Requires the FTB to report to the Legislature relative to taxpayers' noncompliance, as specified.
Chapter 341, Statutes of 2007
Other Income and Corporation Tax
SB 25* (Maldonado-R) Income tax: health savings account
Conforms California law to federal law with respect to health savings accounts.
(In Senate Revenue and Taxation Committee)
SB 57 (Hollingsworth-R) Personal income taxes
Reduces, commencing with taxable years beginning on or after 1/1/07, all marginal tax rates, as provided, and eliminates the tax on taxable income for taxable years beginning on or after 1/1/11. Repeals the alternative minimum tax for taxable years beginning on or after 1/1/11. Repeals the one percent surcharge associated with the Mental Health Services Act.
(In Senate Health Committee)
SB 73* (Florez-D) Income and corporation taxes: credit: biodiesel fuel
Allows a tax credit to be refunded in an amount equal to a specified amount for each gallon of biodiesel fuel produced or manufactured by a qualified taxpayer at any refinery located in this state to be reimbursed on an annual basis.
(In Senate Revenue and Taxation Committee)
SB 74* (Florez-D) Income tax: biodiesel
Exempts from specified taxes the gross receipts from the sale and the storage, use, or other consumption of tangible personal property purchased for use by a qualified person in the manufacturing, processing, or production of biodiesel fuel.
(In Senate Revenue and Taxation Committee)
SB 98* (Senate Budget And Fiscal Review Committee) Taxation
Enacts the Tax Economic Stimulus Provisions of the 2007-08 Budget package.
(On Senate Unfinished Business File)
SB 149* (Hollingsworth-R) Income tax relief: freeze
Authorizes a tax credit in connection with the qualified taxpayer's purchase and receipt of qualified freeze relief products, as defined, from 1/11/07 to 1/19/07.
(In Senate Revenue and Taxation Committee)
SB 151* (Denham-R) Income taxation: credit: qualified health expenses
Authorizes a tax credit for qualified health expenses by a qualified employer for 1/1/08 through 1/1/12.
(In Senate Revenue and Taxation Committee)
SB 199* (Harman-R) Income and corporation taxes: credit: health savings account
Beginning on or after 1/1/08, and before 1/1/14 provides a tax credit for amounts paid or incurred during the taxable year by a qualified taxpayer that provides qualified health insurance for its employees who perform a service in California.
(In Senate Revenue and Taxation Committee)
SB 308* (Margett-R) Taxation: deductions: qualified vehicle transaction
Allows a $3,000 deduction for each purchase or initial lease of a 2007 model year or newer hybrid motor vehicle eligible for the federal credit. Vehicles qualify the taxpayer for the deduction until 2011 or after 100,000 have been sold and registered in the state, whichever is earlier. The deduction sunsets on 12/1/11.
(In Senate Revenue and Taxation Committee)
SB 359* (Runner-R) Sales and use taxes: income and corporation taxes
Modifies the credit for increasing research expenses to 16% of the excess of the qualified research expenses. Makes modification to alternative incremental credit provided under those federal income tax laws. Allows a taxpayer that is a member of the apportioning trade or business to elect, by contracting with the Franchise Tax Board, as provided, to apportion its business income to this state by utilizing one of the revised apportionment formulas.
(In Senate Revenue and Taxation Committee)
SB 417* (Cogdill-R) Corporation tax: credit: sales and use taxes
Allows corporate taxpayers that purchase equipment with a cost exceeding $20 million to carry over the credit for sales and use tax paid to future tax years until exhausted.
(In Senate Revenue and Taxation Committee)
SB 420* (Negrete McLeod-D) Corporation taxes: deduction: workers' compensation group
Authorizes a workers' compensation self-insured group to elect to take a deduction for all of a contribution or assessment accrued or received during the taxable year for purposes of payment on subsequent years of its members' workers' compensation liabilities or contributions, as required under specified laws.
(In Senate Revenue and Taxation Committee)
SB 454* (Harman-R) Estates and trust: taxation: exemption
Provides that trusts shall not be subject to specified tax schedules if the trust derives no income from sources in this state and the beneficiaries of the trust are not residents of this state.
(In Senate Revenue and Taxation Committee)
SB 643 (Florez-D) Personal income taxes: deductions: tuition programs: grants
Authorizes, beginning on or after January 1, 2007, a tax deduction for the amounts contributed by a qualified taxpayer to a qualified tuition program, as defined. Requires the Scholarshare Investment Board (SIB) to make a one-time matching contribution in the amount of $50 to any qualified tuition program, as defined by Section 529 of the Internal Revenue Code, established for any child born in this state on or after January 1, 2008, before that child reaches one year of age. Appropriates from the General Fund to the SIB the amounts necessary to make the contributions. Declares the Legislature's intent to enact legislation to establish a one-time matching contribution program for contributions to qualified tuition programs for children under the age of seven.
(In Senate Revenue and Taxation Committee)
SB 713 (Lowenthal-D) Farmworker housing assistance
Merges the farmworker housing tax credit program into the low-income housing tax credit program. The $500,000 currently devoted to the farmworker housing credit program would be set aside in the newly combined program exclusively for farmworker housing projects. Allows partnerships participating in the low-income housing tax credit program to determine how state low-income housing credits earned between 1/1/08 and 1/1/15 are to be distributed among their members. Current state and federal law require that such credits be allocated in proportion to each partner's economic interest in the partnership.
(In Assembly Appropriations Committee)
SB 740* (Calderon-D) Taxes: credits: qualified motion picture production
Authorizes a tax credit against those taxes for taxable years beginning on or after 1/1/08, in an amount equal to the direct tax revenues attributable to the production of a qualified motion picture in California or where the qualified motion picture has relocated to California or is an independent film, 125% of the direct tax revenues. Authorizes the sale of credits attributable to an independent film to an unrelated party. In lieu of the credits authorized under the Personal Income Tax and Corporation Tax Law for qualified motion pictures, allows a credit against liability for taxes paid or payable, as applicable, under the Sales and Use Tax Law for qualified motion pictures. Imposes specified duties on the California Film Commission and the Franchise Tax Board in administering the credits. Requires the Business, Transportation and Housing Agency to report to the Legislature regarding the economic impact of the tax incentives created by this bill.
(In Senate Revenue and Taxation Committee)
SB 749* (Oropeza-D) Taxation: limited liability companies: annual fees
Provides, for taxable years beginning on or after 1/1/01, that "total income from all sources reportable to this state" means gross income plus the cost of goods sold derived from, or attributable to, this state within the meaning of specified provisions of the Corporation Tax Law relating to apportionment and allocation, as provided. Makes legislative findings and declarations regarding the necessity for the equitable treatment of limited liability companies.
(In Senate Revenue and Taxation Committee)
SB 752 (Steinberg-D) California Kids Investment & Development Savings Account Act
Enacts the California Kids Investment and Development Savings (KIDS) Account Act that creates in the State Treasury an investment account for every child born in California each year beginning on or after 1/1/08, and upon appropriation by the Legislature in its Budget Act of 2007, provides for a one-time deposit by the state to each account in the amount of $500 at the child's birth, as provided. Exempts from the personal income tax any earnings in a KIDS account and any qualified special purpose distribution amounts made from that account, allows other persons to make additional contributions to a KIDS account, and restricts the purposes for which the funds in the account may be used once the accountholder reaches 18 years of age. Additionally requires the State Treasurer, in the case of a distribution to an accountholder that is not a qualified special purpose distribution, to withhold the amount of the initial deposit from the distribution amount. Requires the State Treasurer to prescribe rules and regulations to implement the provisions of the act.
(In Senate Revenue and Taxation Committee)
SB 794* (Maldonado-R) Income tax: environmental building expenses
Allows an income tax credit equal to 5% of the cost of environmental building expenses paid or incurred to construct, repair, maintain, rehabilitate, or improve a commercial or residential structure.
(In Senate Revenue and Taxation Committee)
SB 810* (Corbett-D) Corporation tax: green vehicles
Provides for a manufacturers' investment tax credit to companies that produce green cars over conventional cars.
(In Senate Revenue and Taxation Committee)
SB 820* (Ashburn-R) Income tax credit: cafeteria plans
Provides an income tax credit taken against personal and corporate income taxes equal to 15% of the costs related to establishing cafeteria plans, authorized under the Internal Revenue Code, that provide health benefits to employees.
(In Senate Revenue and Taxation Committee)
SB 857 (Correa-D) Tax credits: air pollution
Allows the San Joaquin Unified Air Pollution Control District and the South Coast Air Quality Management District to prepare a study and report to the Legislature, as specified, on the dollar amount that would be appropriated to authorize a tax credit for the purchase or replacement of qualified property, as defined, that is placed into service for the purpose of reducing air pollution.
(In Senate Environmental Quality Committee)
SB 918 (Oropeza-D) Income tax: tuition
Allows a taxpayer to direct any portion of their personal income tax refunds into a qualified tuition program account.
(In Assembly Appropriations Committee)
SB 928* (Harman-R) Income/corporation taxes
Increases the percentage of the California Research and Development Credit and provides for a new tax credit for donations to cancer research.
(In Senate Revenue and Taxation Committee)
SB 1026* (Calderon-D) Personal income and corporation taxes: credit
Authorizes a credit against those taxes for each taxable year beginning on or after 1/1/07, and before 1/1/12, for a qualified health care provider, as defined, in an amount equal to the amount paid or incurred during the taxable year to provide health care to residents of the state whose health care was not covered by a health care service plan or health insurance.
(In Senate Health Committee)
SB 8X* (Aanestad-R) Income taxes: medical care
Allows to a physician a credit in an amount equal to 50% of the fair market value of uncompensated medical care provided to an eligible individual, as defined.
(In Senate Rules Committee)
SB 10X* (Maldonado-R) Income tax deduction: health savings account
Allows a tax deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual to a health savings account of that individual, as provided. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts to a health savings account, and penalties in connection therewith.
(In Senate Rules Committee)
SB 11X* (Harman-R) Taxes: credit: health savings account
Authorizes a credit against specified taxes for each taxable year, beginning on or after 1/1/08 and before 1/1/14, in an amount equal to 15% of the amount paid or incurred by a qualified taxpayer, as defined, during the taxable year for qualified health insurance, as defined, for employees of the taxpayer. Requires the Legislative Analyst to report to the Legislature on or before 3/1/13 on the effectiveness of the credit, as specified.
(In Senate Rules Committee)
SB 13X (Maldonado-R) Tax credit: health care technology
Authorizes, for taxable years beginning on or after 1/1/08 and before 1/1/13, a tax credit in an amount equal to 15% of the cost that is paid or incurred by a qualified taxpayer, as defined, during the taxable year for the purchase of health care information technology, as defined.
(In Senate Rules Committee)
SB 14X (Runner-R) Medi-Cal
States the intent of the Legislature to enact legislation that realigns Medi-Cal benefits to more closely resemble benefits offered through private health care coverage.
(In Senate Rules Committee)
SB 20X* (Runner-R) Personal income taxes: credit: primary care
Allows a primary health care provider, as defined, a credit in an amount equal to 10% of the personal income tax, as specified.
(In Senate Rules Committee)
SB 21X* (Cogdill-R) Taxes: credits: rural areas: medical professionals
Authorizes a credit against personal income taxes for each taxable year beginning on or after 1/1/08 in an amount equal to 25% of the tax imposed on a medical care professional who provides medical services in a rural area.
(In Senate Rules Committee)
SB 23X* (Ashburn-R) Tax credit: cafeteria plan
Authorizes a credit against specified taxes for each taxable year beginning on or after 1/1/07 and before 1/1/12, in an amount equal to 15% of the amount of administrative costs paid or incurred by a qualified taxpayer during the taxable year in connection with establishing or administering a qualified cafeteria plan that provides for the payment of health insurance premiums of the taxpayer's employees, as defined. Requires the Franchise Tax Board to report to the chairs and vice chairs of specified committees regarding the utilization of that tax credit.
(In Senate Rules Committee)
AB 21* (Jones-D) Income taxes: earned income tax credit
Provides that for each taxable year beginning on or after 1/1/07, there shall be allowed as a credit against a taxpayer's net personal income tax a state earned income tax credit (EITC). The amount of this credit shall be computed by multiplying the "federal credit amount" by 15% and subtracting therefrom the amount of tax, if any, imposed by Section 17062 of the Revenue and Taxation Code (R&TC) (relating to the alternative minimum tax). Provides that the state EITC shall not be allowed to any person who is married and files a separate return for the taxable year, and provides that the amount of the credit allowed to a person who is a nonresident for any portion of the taxable year and who is eligible for the federal credit amount shall be computed by multiplying the "part-year resident credit amount" by 15% and subtracting therefrom the amount of tax, if any, imposed by R&TC Section 17062.
(In Assembly Appropriations Committee)
AB 33* (Jeffries-R) Income tax credit: school transportation costs
Provides that for each taxable year beginning on or after 1/1/07, there shall be allowed as a credit against a taxpayer's net tax an amount equal to 20% of the school transportation costs paid or incurred by the taxpayer during the taxable year. Limits the definition of "school transportation costs" to any charge or fee imposed by a public school or public school district in California for home-to-school transportation. Specifies that in cases where the school transportation credit exceeds a taxpayer's net tax, the excess may be carried over to reduce the taxpayer's net tax in the following year and to succeeding years, if necessary, until the credit has been exhausted.
(In Assembly Revenue and Taxation Committee)
AB 71* (Dymally-D) Tax credits: health insurance
Authorizes for unspecified taxable years beginning on or after January 1 a credit against taxes to a qualified small employer, as defined, in an amount equal to 25% of the amount paid by the employer during the taxable year for qualified employee health insurance expenses, as defined.
(In Assembly Revenue and Taxation Committee)
AB 84* (Nakanishi-R) Income tax: health savings accounts
Allows eligible individuals to claim a deduction related to their contributions to health savings accounts (HSAs) in computing adjusted gross income, excludes from the gross income of the employee any contributions to an HSA made by an employer on the employee's behalf, and includes HSAs as an approved option in a non-taxable cafeteria plan for employee benefits created by an employer. Allows a taxpayer to roll over the balance of an existing Archer medical savings account to an HSA, for taxable years beginning on or after 1/1/08, and imposes a penalty for a disqualified distribution equal to 2-1/2% of the distribution amount, rather than 10% as provided by federal law.
(In Assembly Revenue and Taxation Committee)
AB 85* (Nakanishi-R) Income tax: health savings accounts
Allows, beginning on or after 1/1/08, a tax credit equal to 15% of the cost of health insurance. Allows the credit against the net tax based on the amount paid or incurred by a qualified taxpayer for qualified health insurance for employees that perform services in California and pay income tax to California. Provides that the credit allowed is in lieu of any deduction otherwise available to the taxpayer with respect to the expenses for which the credit is claimed. Provides for an unlimited carryforward of the credit, and provides that a qualified taxpayer is only eligible for the credit for the first year during which the credit is claimed and for each of the following two years.
(In Assembly Revenue and Taxation Committee)
AB 121* (Maze-R) Tax credit: enterprise zones
Expands the definition of "qualified employee" to include qualified former foster care recipients for purposes of the hiring credit available to employers located in an enterprise zone. Defines a "qualified former foster care recipient" as an individual certified by the local designated agency as having attained 17 years of age but not 25 years of age on the hiring date and having, before attaining 18 years of age, been either a recipient of foster care maintenance payments under a state plan approved under 42 United States Code Section 301 or in foster care under the responsibility of a state.
(In Assembly Revenue and Taxation Committee)
AB 135* (Houston-R) Income and corporation taxes: net operating losses
Extends the carryover period for all net operating losses to each of the 20 taxable years following the taxable year of loss.
(In Assembly Revenue and Taxation Committee)
AB 142* (Plescia-R) Income tax: health insurance
Allows, for taxable years beginning on or after 1/1/08, a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction will be an amount equal to the aggregate amount paid in cash during the taxable year by or on behalf of an eligible individual, as defined, to a health savings account of that individual, as provided.
(In Assembly Revenue and Taxation Committee)
AB 154* (Nakanishi-R) Tax deduction: energy efficient buildings
Defines an energy efficient commercial building property as that which meets specific federal energy efficiency standards and is installed as part of (1) a certified interior lighting system, (2) a heating, cooling, ventilation or hot water system, or (3) a building envelope. Limits the deduction to the product of $1.80 times the square footage of the building for property resulting in at least a 50% reduction in energy use relative to an identified building standard, limits the deductions to the product of 60 cents times the total square footage of the building for qualifying property not resulting in at least a 50% reduction in power usage, and applies to property placed into service between 1/31/05 and 1/1/08 which receives certification between 1/1/08 and 12/1/10.
(In Assembly Appropriations Committee)
AB 155* (Nakanishi-R) Tax credit: energy efficient homes
Provides a credit to a qualified taxpayer for the taxable year in which a qualified energy efficient home is certified. Defines "qualified energy efficient home" as a dwelling unit located in California that is certified as required for the credit claimed. Awards a credit of $2,000 provided that the qualified energy efficient home is certified and all of the following conditions are met: (1) The dwelling unit has a level of annual heating and cooling energy consumption that is at least 50% below the annual level of heating and cooling energy consumption of a comparable home and has building envelope component improvements that account for at least one-fifth of that percent, (2) the dwelling unit is constructed in accordance with standards set forth in the International Energy Conservation Code in effect on 1/1/08, (3) the dwelling unit contains heating and cooling equipment efficiencies that correspond to the minimum allowed by the United States Department of Energy when construction is completed, (4) the dwelling unit conforms to federal regulations if the dwelling unit is a manufactured home, and (5) the qualified taxpayer submits to the Franchise Tax Board a certificate issued by the Secretary of the Department of Energy on or after 1/1/08, according to federal tax laws.
(In Assembly Revenue and Taxation Committee)
AB 245* (DeVore-R) Income tax: health savings account
Conforms to federal tax law with respect to health savings accounts (HSAs) for taxable years beginning on or after 1/1/07. Allows eligible individuals to claim a deduction related to their contributions to HSAs in computing adjusted gross income, excludes from the gross income of the employee any contributions to an HSA made by an employer on the employee's behalf, includes HSAs as part of approved elements of a nontaxable cafeteria plan for employee benefits created by an employer, allows a taxpayer to roll over the balance of an existing Archer medical savings account (Archer MSA) to an HSA for taxable years beginning on or after 1/1/07, and imposes a penalty for a disqualified distribution equal to 2-1/2% of the distribution amount, rather than 10% as provided by federal law.
(In Assembly Revenue and Taxation Committee)
AB 274* (Coto-D) Taxation: credit: brownfield cleanup
Allows certain taxpayers to claim a credit against the net tax equal to the costs paid or incurred during the taxable year to clean up a polluted brownfield property located in California to a satisfactory level. Identifies a taxpayer entitled to the credit as a qualified "brownfield" property owner that operates a small business. Requires the cleanup to be evidenced by a written certification of completion, which is defined as an evaluation by the Department of Toxic Substances Control (DTSC) of the effectiveness of a removal or remedial action conducted by a responsible party to reduce or eliminate actual or potential public health and environmental threats posed by a hazardous substance release site if the action itself is not overseen by DTSC, and permits unlimited carryover of any unused credit.
(In Assembly Revenue and Taxation Committee)
AB 287* (Nava-D) Tax credit: freeze relief
Provides certain agricultural employers affected by the January 2007 freeze with a credit equal to 40% of wages paid to employees through 1/1/09. The credit is available to qualified agricultural employers with operations in a county included in the state of emergency declared by the Governor as a result of the extreme low temperatures and freezing conditions that began on 1/12/07. The credit is equal to 40% of wages paid to qualified employees, not to exceed $2,400 per employee per year. The credit replaces deductions otherwise available for the affected wage payments.
(In Assembly Appropriations Committee)
AB 293* (Strickland-R) Tax exemption: renters and homeowners
Increases the annual property tax homeowners' exemption from $7,000 to $22,000, effective as of the lien date for fiscal year (FY) 2008-09. Provides for an annual adjustment to the homeowners' exemption commencing with the lien date for FY 2009-10. Calculates the annual adjustment based upon the percentage change in the California Housing Price Index for the first three quarters of the prior calendar year. Increases the renters' credit for taxable year 2008 according to filing status of the individual.
(In Assembly Revenue and Taxation Committee)
AB 351* (Smyth-R) Renters income tax: seniors
Increases the annual homeowners' exemption to $27,000 for persons aged 62 or older.
(In Assembly Revenue and Taxation Committee)
AB 388* (Gaines-R) Renters' tax credit
Increases the annual homeowners' exemption to $25,000 and increases the renter's credit available to certain individuals to $430 per year.
(In Assembly Revenue and Taxation Committee)
AB 393* (Coto-D) Tax: deduction: mortgage insurance
Conforms California personal income tax law to recent federal changes that permit homeowners to take a one-time itemized deduction for mortgage insurance premiums paid or accrued in 2007.
(In Assembly Appropriations Committee)
AB 424* (Gaines-R) Income and corporation taxes: credit: defensible space
Requires the Department of Fish and Game (DFG) to provide notice to a city and county if a proposed mitigation occurs within the sphere of influence of that particular local government. Requires a local agency to notify DFG of the approval of a proposed zoning ordinance or other land use change that may affect wetlands habitat located in that agency's sphere of influence.
(In Senate Revenue and Taxation Committee)
AB 454* (Berryhill-R) Taxation: conservation easements
Provides conformity to federal law, including an increase in the specified percentage limitations (50% and 100% in the case of farmers) and extending the allowance carryover period to the 15 succeeding taxable years until used, as provided.
(In Assembly Revenue and Taxation Committee)
AB 495* (Tran-R) Renters: taxation: seniors
Increases the annual renter's income tax credit for persons aged 62 or older.
(In Assembly Revenue and Taxation Committee)
AB 505* (Plescia-R) Income and corporation taxes: credits: hybrid vehicles
Allows a tax credit up to $500 for costs incurred for a qualified vehicle, as defined.
(In Assembly Revenue and Taxation Committee)
AB 680* (Wolk-D) Income and corporation tax credits: rice straw
Extends the rice straw tax credit for five years and increases the limit on credits from $400,000 to $1 million.
(In Senate Revenue and Taxation Committee)
AB 689 (DeVore-R) Taxes: employment verification
Creates a system of fines and tax credits to encourage employers to verify social security numbers for newly hired employees.
(In Assembly Revenue and Taxation Committee)
AB 726* (DeVore-R) Income taxes: credit: mileage
Provides an income tax audit for travel costs incurred in providing charitable and voluntary in-person services.
(In Assembly Revenue and Taxation Committee)
AB 751* (Lieu-D) Income and corporation tax credit: research and development
Increases the existing tax credit for increasing research expenses to 20%.
(In Assembly Revenue and Taxation Committee)
AB 811* (Levine-D) Renewable energy resource
Allows a tax credit for the costs paid or incurred by a taxpayer for the construction of an eligible renewable resource.
(In Assembly Revenue and Taxation Committee)
AB 819* (Sharon Runner-R) Tuition programs: tax deductions
Allows a tax deduction for contributions made by a qualified taxpayer to another qualified tuition program.
(In Assembly Revenue and Taxation Committee)
AB 858* (Spitzer-R) Income tax exemption: crime victim trusts
Extends income of a qualified crime victim trust from income taxation.
(In Assembly Revenue and Taxation Committee)
AB 884 (Dymally-D) Low-income housing tax credit
Requires the California Tax Credit Allocation Committee to consider whether a project is an infill project or eliminates neighborhood blight among the criteria used in allocating housing credit units.
(Failed passage in Assembly Housing and Community Development Committee)
AB 944* (Anderson-R) National Guard: income tax exemption
Exempts the first $10,000 of qualified income of a member of the California National Guard who is on active drill status from personal income tax.
(In Assembly Revenue and Taxation Committee)
AB 955* (Plescia-R) Tax credit: small businesses
Creates a tax credit for investing in a qualified small business, as specified.
(In Assembly Revenue and Taxation Committee)
AB 968* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Changes in the case of a first-time homebuyer the amount of the property tax exemption allowed.
(In Assembly and Taxation Committee)
AB 972* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Increases the annual homeowners' property tax exemption to equal 25% of the purchase price of the dwelling.
(In Assembly Revenue and Taxation Committee)
AB 989* (Garrick-R) Tax credit: health savings account
Allows a credit equal to 100% of the contributions made to a health savings account.
(In Assembly Revenue and Taxation Committee)
AB 1001 (Parra-D) Income tax check-off: cancer
Provides a check-off on tax returns that allows taxpayers to designate specified amounts to be transferred to the California Ovarian Cancer Research Fund.
(In Assembly Revenue and Taxation Committee)
AB 1005 (Maze-R) Corporation taxes: involuntary conversions
Clarifies existing law with respect to the approval required for property transferred via involuntary conversion.
(In Assembly Revenue and Taxation Committee)
AB 1040* (Duvall-R) Income taxes: deduction: medical care
Allows a personal income tax deduction, for purposes of computing a taxpayer's adjusted gross income, for the costs of medical care.
(In Assembly Revenue and Taxation Committee)
AB 1095* (Parra-D) Income tax check-off: military
Changes provisions of the allowable tax contribution for the California Military Family Relief Fund by reducing the annual contribution rate and deleting the requirement that this amount be adjusted based on an inflation factor each year.
(In Assembly Revenue and Taxation Committee)
AB 1132* (Berryhill-R) Tax deduction: graywater irrigation system
Authorizes, from 1/1/07 to 1/1/21, a tax credit for the costs paid or incurred for the installation of a graywater irrigation system.
(In Assembly Revenue and Taxation Committee)
AB 1147* (Mullin-D) Corporation taxes: net operating losses
Allows certain corporations to sell unused net operating losses (NOLs). Permits qualified sellers to sell unused NOLs to qualified buyers and permits qualified buyers to use such purchased NOLs.
(In Assembly Revenue and Taxation Committee)
AB 1179* (Garrick-R) Corporations: minimum annual tax
Reduces the amount of the annual minimum franchise tax from $800 to $100. Applies to all taxable years beginning on or after 1/1/07. Reduces the annual tax for limited partnerships, limited liability partnerships, and limited liability companies consistent with the reduction in corporate franchise tax. Reduces the annual tax for regulated investment companies, real estate investment trusts, real estate mortgage investment conduits, and financial asset securitization investment trusts consistent with the reduction in corporate franchise tax.
(In Assembly Revenue and Taxation Committee)
AB 1277 (Benoit-R) Corporate tax: combined reporting: dividend elimination
Allows specified dividend income received by newly formed corporations that are part of a group of affiliated companies (known as a "unitary business") to be excluded from income for taxation purposes.
(In Senate Appropriations Committee)
AB 1285* (Parra-D) Taxation: credits: research and development
Provides complete conformity to the research credit and the alternative incremental credit allowed by federal income tax laws, but only for the amount paid or incurred by a taxpayer in connection with the qualified research, as specified, to develop technologies that will reduce greenhouse gas emissions, as defined.
(In Assembly Revenue and Taxation Committee)
AB 1370* (Lieber-D) Income and corporation taxes: net operating losses
Allows certain personal income taxpayers and corporate taxpayers to have a longer period to deduct Net Operating Loss incurred from certain biopharmaceutical and other biotechnology (bioscience) business activities.
(In Senate Revenue and Taxation Committee)
AB 1398* (Arambula-D) Targeted economic development areas: tax credits
Beginning 1/1/08, authorizes one hiring credit under the respective laws for qualified taxpayers who hire qualified employees, as defined, within a geographically targeted economic development area, as defined.
(In Assembly Jobs, Economic Development, and the Economy Committee)
AB 1439* (Levine-D) Tax credits: employee fitness
Authorizes a credit against taxes for each taxable year beginning 1/1/08 in an amount equal to 10% of the amount paid or incurred by a qualified taxpayer, as defined, during the taxable year for qualified fitness expenditures, as defined, for the taxpayer's employees performing services in this state.
(In Assembly Revenue and Taxation Committee)
AB 1443* (DeVore-R) Income and corporation taxes: rate reduction
Reduces the maximum tax rate imposed under the Personal Income Tax and Corporation Tax laws by .05%.
(In Assembly Revenue and Taxation Committee)
AB 1527* (Arambula-D) Tax credits: California Cleantech Advantage Act of 2008
Creates a tax credit for certain expenses related to cleantech research and a structure for the subsequent sale of unused tax credits by a qualified taxpayer.
(In Assembly Revenue and Taxation Committee)
AB 1546 (Charles Calderon-D) Income taxes: limited liability companies
Revises existing language for application of the limited liability company (LLC) fee. Bases the fee on a limited liability corporation's income derived from activity in California rather than on worldwide total income.
(On Assembly Inactive File)
AB 1561* (Charles Calderon-D) Taxation: federal conformity
Conforms California personal income tax, corporation tax, and administration of franchise and income tax laws to federal income tax laws as set forth in the Internal Revenue Code as of 1/1/07.
(In Senate Appropriations Committee)
AB 1591* (Ma-D) Corporation Tax Law: allocation and apportionment
Authorizes, beginning on or after 1/1/08 and before 1/1/22, a taxpayer that is a member of an apportioning trade or business to elect, by contracting with the Franchise Tax Board, as provided, to apportion its business income to this state by utilizing one of the revised apportionment formulas, as specified.
(In Senate Revenue and Taxation Committee)
AB 1592* (Huff-R) Personal income taxes
Allows a tax credit in an amount equal to 50% of the "fair market value of uncompensated medical care" provided by a physician during the taxable year to an "eligible individual."
(In Senate Revenue and Taxation Committee)
AB 1651* (Arambula-D) Tax credits: qualified capital equipment
Provides that, for taxable years beginning on or after 1/1/08 and ending before 1/1/13, there shall be allowed as a credit against the net tax of a "qualified taxpayer" an amount, as specified, for "qualified costs" paid or incurred for "qualified capital equipment" placed in service in California, certified by the California Climate Action Registry or the Air Resources Board, to result in measurable reductions in greenhouse gases.
(In Assembly Revenue and Taxation Committee)
AB 1693 (Eng-D) Income tax returns: refunds: savings bonds
Requires the Franchise Tax Board to revise the California personal income tax return, and take other specified actions, in order to allow filers to purchase United States Savings Bonds with refunds.
(In Assembly Appropriations Committee)
AB 1700* (La Malfa-R) Personal income taxes: credit: volunteer firefighters
Allows a credit to qualified firefighters for qualified firefighter expenses, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1746* (Assembly Revenue And Taxation Committee) Tax deductions: illegal activities
Disallows deductions for expenses attributable to a taxpayer's income directly derived from specified illegal activities relating to drug trafficking and insurance fraud, as provided.
(Failed passage on Assembly Floor)
AB 4X* (Nakanishi-R) Tax deduction: health savings accounts
Allows a deduction in connection with health savings accounts in conformity with federal law. The deduction will be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith.
(Unassigned to a committee)
AB 5X* (Nakanishi-R) Tax credits: health savings account
Authorizes a credit for each taxable year beginning on or after 1/1/08 and before 1/1/13 in an amount equal to 15% of the amount paid or incurred by a qualified taxpayer during the taxable year for qualified health insurance for specified employees of the taxpayer. Requires the Franchise Tax Board and the Legislative Analyst to report on the usage and effectiveness of the credit.
(Unassigned to a committee)
Property Tax
SB 38* (Battin-R) Property tax relief: Riverside Fire
Provides disaster assistance and tax relief for losses sustained as a result of the Riverside County wildfires in 10/06.
Chapter 222, Statutes of 2007
SB 111* (Ashburn-R) Property tax: seismic safety
Clarifies the property tax new construction exclusion relative to seismic retrofit to ensure equal treatment for property owners who incorporate seismic safety improvements when they remodel an existing building regardless of the type of building.
(In Assembly Appropriations Committee)
Similar to SCA 4 (Ashburn-R).
SB 114* (Florez-D) Property tax relief: freeze
Provides income tax, corporation tax, homeowners' exemption property tax, and state reimbursement of local property tax losses relief as a result of the 1/07 severe freezing condition for the following counties: El Dorado, Fresno, Imperial, Kern, Kings, Madera, Merced, Monterey, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, Santa Clara, Stanislaus, Tulare, Ventura, and Yuba.
Chapter 223, Statutes of 2007
SB 148* (Hollingsworth-R) Property tax
Provides property tax relief to growers affected by the severe freezing conditions of 1/07.
(In Assembly Appropriations Committee)
SB 215 (Denham-R) Local government finance
Caps "negative bailout" property tax allocations in Stanislaus County at the 2010-11 levels, beginning in the 2011-12 fiscal year.
(Failed passage in Senate Appropriations Committee)
SB 418 (Migden-D) Local government finance
Requires, starting with the FY 2007-2008, the auditor of a county whose Educational Revenue Augmentation Fund (ERAF) contains excess funds after funding is provided to schools, county offices of education, community colleges, and general special education programs, to provide funds to cover up to 50% of the costs of funding out-of-home care in licensed children's institutions (LCIs) within the county. Specifies that a county ERAF shall not be required to provide funding for LCIs for any FY prior to FY 2007-08 that it had not already provided prior to the start of that FY, and prohibits excess ERAF funds from being apportioned to any additional special education programs.
Chapter 418, Statutes of 2007
SB 437 (Negrete McLeod-D) Local agencies: redevelopment
Requires redevelopment officials to report their time limits for eminent domain, incurring debt, the plan's effectiveness, and receiving property tax increment revenues.
Chapter 90, Statutes of 2007
SB 526 (Cogdill-R) Property taxation: tax-defaulted property: equity purchasers
Specifies a manner in which an equity seller may sell real property subject to tax sale to an equity purchaser who would assume the equity seller's right to excess proceeds from a tax sale. Specifies various requirements of such a transaction and would authorize various remedies, including triple exemplary damages, civil penalties, and rescission of the transaction against an equity purchaser or an equity purchaser's representative that does not comply with certain of these requirements, as specified. Requires an equity purchaser and an equity purchaser's representative to provide to a county evidence of their compliance with the bill's requirements for these transactions whenever they submit a claim to a county for excess proceeds from a tax sale.
(In Senate Revenue and Taxation Committee)
SB 547 (Correa-D) Property tax revenue allocations
Increases property tax allocations to a "qualified county" at the expense of the county's Educational Revenue Augmentation Fund (ERAF) beginning in 2008-09. Defines a "qualified county" as a county for which both of the following apply: (1) the percentage of countywide property tax revenues received by a county in 2002-03 was less than the average percentage received by counties statewide; and (2) the countywide property tax revenues grew at a faster rate than the statewide average growth rate in each county in the immediately preceding fiscal year. Limits the statewide impact to $20 million in any fiscal year, and gives priority to qualified counties that received the lowest percentage of property tax revenues in 2002-03.
(In Senate Appropriations Committee)
SB 559* (Kehoe-D) Property taxation: change in ownership
Provides special relief for transferees of real property between 1/1/00 and 1/1/06 that qualify for the registered domestic partner (RDP) exclusion by allowing a transferee RDP to apply for reversal of the reassessment. Requires that the application must be made to the county assessor for the county in which the property is located no later than 6/30/09. Provides that any reassessment reversal granted shall apply to the lien date of the assessment year during which the claim is filed. Specifies that no refunds are allowed for any prior assessment year, and any reassessment reversal granted shall cause the adjusted full cash value of the real property in the assessment year to be the adjusted base year value of the subject real property in the assessment year during which the excluded transfer took place, factored to the assessment year of the allowed claim for both the annual inflation factor, and any subsequent new construction occurring with respect to the subject real property.
Chapter 555, Statutes of 2007
SB 955 (Ackerman-R) Property tax: penalties
Provides that taxpayers failing to provide a property statement relating to the development of the unit value of operating property shall be subject to a penalty of 10% of the unit value, multiplied by the ratio that the replacement cost of the property not timely reported bears to the replacement cost of all taxable property in the unit.
(In Senate Revenue and Taxation Committee)
SB 984 (Ashburn-R) Property taxation: base-year value transfers
Allows counties to adopt an ordinance, resolution, or board order changing the measurement of "equal or lesser value," in addition to the targets in existing law. If a county adopts an ordinance, a taxpayer can transfer their base-year value within two years of the sale of the original property if the replacement property is equal to 100% of the original property's value multiplied by the inflation factor for the full calendar quarter or full calendar quarters between the date of sale for the original property and the date of purchase of the replacement property (including the full quarter in which the original property was sold), as measured by the Housing Price Index of California determined by the Office of Federal Housing Enterprise Oversight.
(In Senate Revenue and Taxation Committee)
SB 1042 (Assembly Revenue And Taxation Committee) Property taxation
Makes various changes in the property tax law in order for county treasurer-tax collectors to administer the law effectively concerning the (1) waiving of penalties when not receiving a property tax bill, (2) definition of "negotiable paper", (3) location of property tax payment, (4) restarting period before interest charged on replicated payments, and (5) publishing of relevant tax amounts.
(On Assembly Inactive File)
SB 1045 (Assembly Revenue And Taxation Committee) Property taxation
Clarifies Board of Equalization property tax law concerning homeowners' exemption eligibility, base-year value transfer terminology, and organizational clearance certificates.
Chapter 449, Statutes of 2007
SCA 4 (Ashburn-R) Property tax: new construction exclusion: seismic
Attempts to ensure equal treatment of property owners who incorporate seismic safety improvements when they remodel an existing building, regardless of the type of building, relative to the property tax.
(Held at Assembly Desk)
Similar to SB 111 (Ashburn).
AB 62* (Nava-D) Tax relief: disasters
Provides for state reimbursement to backfill any property tax revenue loss resulting from assessment reductions in areas that the Governor declared to be in a state of emergency as a result of the 2006 wildfires in Ventura County and wildfires that commenced on 6/24/07 in El Dorado County. Provides that the state holds local governments harmless for wildfire-related 2006-07 property tax losses, based initially on an estimate of loss, followed by a corrective adjustment based on the actual property tax loss.
Chapter 224, Statutes of 2007
AB 83 (Lieber-D) Property tax administration: PARE program
Establishes the State-County Property Assessment and Revenue for Education Funding Program to provide revenue to counties for property tax administration purposes for fiscal years 2008-09 through 2013-14, upon appropriation by the Legislature.
(In Senate Appropriations Committee)
AB 263* (Arambula-D) Fresno Metropolitan Flood Control District
Provides that, for 2007-08, the amount of ad valorem property tax revenues deemed allocated by the Fresno County Auditor to the Educational Revenue Augmentation Fund (ERAF) for the Fresno Metropolitan Flood Control District in 2006-07 shall be decreased by $633,000. Requires that this adjustment be reflected in the District's allocation of property tax revenues in future years. Specifies that the reductions in the amount of allocations from Fresno County's ERAF, under the bill's provisions, apply only to school districts and county offices of education and not to community college districts, and requires the Director of the Department of Finance, for 2007-08 and all future fiscal years, to ensure that the adjustments required by the bill do not result in a net increase in the amount of any special district's required ERAF contribution.
Chapter 490, Statutes of 2007
AB 297* (Maze-R) Newly planted trees: property tax
Provides a limited-term property tax exemption for fruit or nut-bearing trees damaged by the 1/07 freeze. Restarts the four-year exemption period currently allowed for newly planted trees for those trees that were severely damaged in the 1/07 freeze, and defines "severely damaged" as requiring pruning to the trunk or bud union to establish a new shoot as a replacement.
Chapter 225, Statutes of 2007
AB 351* (Smyth-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $27,000 for persons aged 62 or older.
(In Assembly Revenue and Taxation Committee)
Similar to AB 495 (Tran).
AB 388* (Gaines-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $25,000 and increases the renter's credit available to certain individuals to $430 per year.
(In Assembly Revenue and Taxation Committee)
AB 402 (Ma-D) Property taxation: change in ownership
Extends change of ownership exclusion to transfers between foster parents and foster children, and enacts reporting requirements for residential cooperative housing.
Chapter 450, Statutes of 2007
AB 495* (Tran-R) Homeowners' property tax exemption
Increases the annual homeowners' exemption to $25,000 for persons aged 62 or older.
(In Assembly Revenue and Taxation Committee)
AB 530 (Salas-D) Taxation: military housing
Revises existing law with respect to excluding military housing from classification as a possessory interest subject to property taxation.
(In Senate Revenue and Taxation Committee)
AB 793* (Strickland-R) Property tax: affordable housing
Requires county assessors to exclude the fiscal impact of affordable housing agreements from the assessed value of real property.
(In Senate Revenue and Taxation Committee)
AB 843 (Eng-D) Property taxation
Amends the current rules for reporting changes of ownership of property, changes the maximum penalty that may be imposed for property not eligible for a homeowners' exemption, and adds clear direction for mailing requests for unfilled change-of-ownership statements.
Vetoed
AB 968* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Change in the case of a first-time homebuyer the amount of the property tax exemption allowed.
(In Assembly Revenue and Taxation Committee)
AB 972* (Walters-R) Taxation: homeowners' property exemption: renters' credit
Increases the annual homeowners' property tax exemption to equal 25% of the purchase price of the dwelling.
(In Assembly Revenue and Taxation Committee)
AB 1004 (Parra-D) Property tax revenue allocations
Makes changes to the property tax revenue allocation reduction required for the McFarland Recreation and Park District related to the Educational Revenue Augmentation Fund.
(In Assembly Local Government Committee)
AB 1012* (Charles Calderon-D) Oil and gas deposits: property tax assessments
Requires two specified annual oil and gas price studies to be conducted jointly by the Board of Equalization and the Division of Oil, Gas, and Geothermal Resources in the Department of Conservation. Provides that the studies may be used by counties when determining the value of oil and gas properties for property taxation purposes.
(In Assembly Revenue and Taxation Committee)
AB 1020 (Sharon Runner-R) Recordation: change of ownership
Provides that the recordation of a certificate of sale for property sold with redemption rights does not constitute a change of ownership, and clarifies rules for county recorders to accept digital or digitized documents for recording purposes.
Chapter 277, Statutes of 2007
AB 1042 (Spitzer-R) Property taxation: applications for changed assessment
Allows taxpayers to file assessment appeals applications electronically.
Chapter 195, Statutes of 2007
AB 1186* (Karnette-D) Private Railroad Car Tax Law: assessment factors
Requires the Board of Equalization to exclude the average dwell time for cars awaiting loading, unloading, or loading and unloading from the determination used to assess taxes on private railroad cars.
(In Assembly Revenue and Taxation Committee)
AB 1239* (Garrick-R) Property taxation: fire safety devices
Exempts newly constructed home fire safety devices from being included in property valuation for the purposes of taxation.
(In Senate Revenue and Taxation Committee)
AB 1254 (Caballero-D) Property tax revenue allocations
Reallocates property taxes from school districts to cities or counties to compensate them for property tax losses resulting from new tax exempt affordable housing.
(In Assembly Appropriations Committee)
AB 1451* (Leno-D) Property tax: solar energy systems
Extends the current exclusion for "new construction" for active solar energy systems, from the 2008-09 fiscal year to the 2015-16 fiscal year. Requires that the exclusion be reduced by the value of any rebates to either the owner-builder or initial purchaser. Allows owners of active solar energy systems to additionally exclude equipment used in electricity conveyance that is currently subject to tax under existing law if the owner is a private energy producer that does not receive net metering. Provides that owners must have an electricity purchasing agreement to supply a local publicly owned electric utility or electric corporation.
(In Senate Revenue and Taxation Committee)
AB 1485* (Jeffries-R) Property tax exemption: veterans
Increases the property tax exemption currently provided to disabled veterans and their surviving spouses beginning in 2008-09.
(In Assembly Appropriations Committee)
AB 1745 (Assembly Revenue And Taxation Committee) Property taxation
Contains various technical provisions to improve administration of the property tax law by the county tax collectors and/or treasurers.
Chapter 340, Statutes of 2007
ACA 9 (DeVore-R) Property taxation: Dept. of Transportation real property
Makes the property tax exemption for state-owned property inapplicable to real property owned by the Department of Transportation that has not been used for a transportation purpose for a five-year period. Begins the five-year period as of the operative date of this bill.
(In Assembly Revenue and Taxation Committee)
Sales Tax
SB 74* (Florez-D) Sales tax: biodiesel
Exempts from specified taxes the gross receipts from the sale, storage, use, or other consumption of tangible personal property purchased for use by a qualified person in the manufacturing, processing, or production of biodiesel fuel.
(In Senate Revenue and Taxation Committee)
SB 87* (Senate Budget And Fiscal Review Committee) Budget trailer bill: sales and use tax
Enacts the statutory changes to implement the Budget Act of 2007, relative to the taxation, which includes increases in use tax revenues from business equipment purchases.
Chapter 180, Statutes of 2007
SB 264 (Alquist-D) Transactions and use taxes
Authorizes Santa Clara Valley Transportation Authority to submit to the voters a sales tax ordinance imposing a 0.125% (1/8%) sales tax for specified purposes, provided the ordinance is approved by two-thirds of the voters.
Chapter 430, Statutes of 2007
SB 359* (Runner-R) Sales and use taxes: income and corporations taxes
Exempts, from 1/1/08 until 12/31/17, those state tax gross receipts in excess of $1.66 per gallon derived from the sale in this state, as well as the storage, use, or other consumption in this state, of fuel and petroleum products sold to or purchased by an air common carrier on a domestic flight, as specified.
(In Senate Revenue and Taxation Committee)
SB 417* (Cogdill-R) Corporation tax: credit: sales and use taxes
Allows corporate taxpayers that purchase equipment with a cost exceeding $20 million to carry over the credit for sales and use tax paid to future tax years until exhausted.
(In Senate Revenue and Taxation Committee)
SB 540* (Harman-R) Sales and use taxes: exemption: fuel taxes
Excludes the $0.184 federal and $0.18 state excise taxes when computing sales tax on gasoline. Excludes the $0.02 state excise tax and the $0.219 noncommercial and $0.044 commercial federal excise taxes when computing sales tax on jet fuel, and excludes the $0.244 federal excise tax when computing sales tax for diesel fuel. Reduces the amount upon which sales tax is imposed on fuel without eliminating the excise taxes.
(In Senate Revenue and Taxation Committee)
SB 700* (Ducheny-D) Sales and use taxes: destination management company
Provides that a qualified destination management company, as defined, shall be deemed to be a consumer, and not a retailer, of tangible personal property it provides to its clients, on and after 1/1/01, pursuant to a qualified contract for destination management services, as defined.
(In Senate Revenue and Taxation Committee)
SB 938 (Oropeza-D) Local sales and use taxes
Makes clarifying changes in the administration of the sales and use taxes of a local agency that levies such tax by the Board of Equalization.
(At the Assembly Desk)
AB 307* (Hayashi-D) Sales tax exemptions: fuel passenger transit buses
Exempts from the sales and use tax a fuel-cell vehicle, as defined, or a fuel-cell system, as defined, sold or leased to a public agency, public transit district, or a public local or regional transportation entity. Defines "fuel-cell vehicle" as a heavy-duty public transit bus of no less than 40 feet in length, whose primary source of power is derived from a fuel-cell system, and "fuel-cell system" as a system that chemically combines hydrogen and oxygen to generate electricity to energize electric drive motors.
(In Assembly Revenue and Taxation Committee)
AB 397* (Adams-R) Sales and use taxes: exemption: fuel taxes
Excludes from the computation of sales and use tax any federal and state excise taxes included in the sales price of gasoline, aircraft jet fuel, or diesel fuel.
(In Assembly Revenue and Taxation Committee)
AB 538* (Emmerson-R) Sales tax exemption: children's clothing
Extends the sales and use tax exemption for the sale of new children's clothing to a 501(c)(4) nonprofit organization, provided that the nonprofit distributes the clothing without charge to children, not just elementary school children. Eliminates the requirement that the nonprofit organizations be "engaged in the relief of poverty and distress." Provides that the provisions of this bill sunset on 1/1/14.
Chapter 317, Statutes of 2007
AB 728* (Plescia-R) Sales tax exemption: food products
Exempts packaged candy, gums, confectionary, snack foods, and bottled water from sales tax when those products are actually sold through a vending machine.
(In Assembly Appropriations Committee)
AB 769* (Aghazarian-R) Sales tax: biomass fuel
Exempts from the sales and use tax fuel that is used to transport biomass.
(In Assembly Revenue and Taxation Committee)
AB 846* (Blakeslee-R) Sales tax exemption: marine funds
Exempts from the sales and use tax the sale or use of low-sulfur fuel when sold to water common carriers.
(In Assembly Appropriations Committee)
AB 857* (Galgiani-D) Sales tax: exemption: diabetic supplies
Expands the current sales and use tax exemption for diabetic supplies.
(In Assembly Revenue and Taxation Committee)
AB 882* (Hernandez-D) Sales tax exemption: energy
Exempts the sale or use of energy efficient products from state sales use taxes during a specified period each year.
(In Assembly Appropriations Committee)
AB 969 (Eng-D) Qualified use tax payment
Replaces permissive provisions with respect to reporting use tax liability on an acceptable tax return with mandatory provisions. Eliminates the 1/1/09 sunset date that provides for the separate line on the Franchise Tax Board income tax returns for use tax reporting.
Vetoed
AB 1050* (La Malfa-R) Sales tax exemption: fiber animals
Exempts from sales and use taxes the sale of all animals, unless specifically excluded, whose products constitute fiber.
(In Assembly Appropriations Committee)
AB 1063* (Evans-D) Local agency finance: limited tax bonds
Specifies that a county board of supervisors may provide for the issuance of bonds payable from the proceeds of a transactions and use tax, subject to specified criteria.
Chapter 504, Statutes of 2007
AB 1120* (Tran-R) Sales & use tax: exemptions: disaster preparedness products
Provides a sales tax exemption for the sale of disaster preparedness products.
In Assembly Revenue and Taxation Committee)
AB 1152* (Niello-R) Sales tax: manufacturing equipment
Provides a state sales and use tax exemption for purchases of qualifying tangible personal property by qualified persons engaged in manufacturing, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1206* (Smyth-R) Sales tax exemption: research and development
Exempts from state sales and use taxes the sale or use of machinery, equipment, and replacement parts used directly in research and development relating to inventions, products, or technologies.
(In Assembly Revenue and Taxation Committee)
AB 1306 (Huff-R) Sales taxes on gasoline
Reduces the portion of gasoline sales tax revenues that are deposited in the Public Transportation Account by eliminating the "spillover" formula.
(In Assembly Transportation Committee)
AB 1365 (Karnette-D) Sales tax revenue: California Arts Council
Requires 20% of state sales and use tax revenues derived from the sales of art dealers, art auctioneers, and certain other business entities to be deposited in the State Treasury for allocation to the California Arts Council.
(In Assembly Appropriations Committee)
AB 1551* (Charles Calderon-D) Taxation: Adult Entertainment
Creates the Adult Entertainment Venue Impact Fund. Imposes a tax on the gross receipts, as defined, of an adult entertainment venue, as defined, in this state at a rate of 8%.
(In Assembly Revenue and Taxation Committee)
AB 1681* (Houston-R) Sales tax exemptions: manufacturing equipment
Provides that for calendar years beginning on or after 1/1/08, a state sales and use tax exemption for purchases of qualifying tangible personal property by qualified persons primarily engaged in manufacturing, telecommunications, and electrical generation activities, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1748 (Assembly Revenue And Taxation Committee) Sales tax: prepayment penalties
Grants taxpayers appeal rights for the imposition of a negligence penalty for failure to make a prepayment of tax due under the Sales and Use Tax Law or the Motor Vehicle Fuel Tax Law. Increases the use tax exemption for foreign purchases hand-carried into California within a 30-day period from $400 to $800. Revises effective dates of the surcharge rate period under the Emergency Telephone Users Surcharge law. Contains various technical changes and "code cleanup" to the Sales and Use Tax, Transactions and Use Tax, and Cigarette and Tobacco Products Tax laws.
Chapter 342, Statutes of 2007
Miscellaneous
SB 274 (Dutton-R) Governmental reorganization: tax functions
Transfers all of the duties, powers, purposes, responsibilities, and jurisdiction of the Franchise Tax Board and the tax administrative functions of the Employment Development Department and the Department of Insurance to the Board of Equalization.
(In Senate Revenue and Taxation Committee)
SB 295* (Cogdill-R) Cigarettes and tobacco products
Corrects a code reference error in the Tobacco Products Tax Law, thereby clarifying the definition of untaxed tobacco products and ensuring that distributors are not subject to double taxation.
Chapter 295, Statutes of 2007
SB 297 (Romero-D) Taxation: alcoholic beverages
Authorizes the county board of supervisors of a county to levy a tax on a countywide basis, for revenue purposes only, on consuming beer, wine, and distilled spirits purchased on the premises of the seller. Requires the board of supervisors of a county either to notify the Board of Equalization (BOE) that the county will administer its tax on its own behalf or that it will contract with the BOE to administer the tax, as provided.
(In Senate Governmental Organization Committee)
SB 444 (Senate Local Government Committee) Local government: standby charges
Amends the Uniform Standby Charge Procedures Act to conform its provisions to the statutes implementing Proposition 218.
Chapter 27, Statutes of 2007
SB 625 (Padilla-D) Cigarette and tobacco product retailers: license fees
Establishes a $100 reinstatement fee upon retailers that engage in the sale of cigarettes and tobacco products in this state but fail to renew the necessary licenses.
Chapter 654, Statutes of 2007
SB 920 (Oropeza-D) Taxpayer information
Allows the Franchise Tax Board (FTB) to provide the State Controller, on an annual basis, with certain specified information about taxpayers from business entity income tax returns and other business entity records maintained by the FTB, and specifies that the information provided to the State Controller is to be subject to confidentiality provisions of law.
Chapter 666, Statutes of 2007
SB 978 (Harman-R) Taxation: disclosure of information
Requires cities that assess a business tax or require a city business license to report specified information to the Franchise Tax Board.
(In Assembly Appropriations Committee)
SB 1014 (Kuehl-D) Taxation: single-payer health care coverage tax.
Imposes a payroll tax on employers and employees for the purpose of funding a single-payer health care system.
(In Senate Revenue and Taxation Committee)
SB 1024* (Kehoe-D) Telecommunications: Emergency Telephone Users Surcharge Act
Expands the definition of "service supplier" in order to include Voice Over Internet Protocol (VoIP) in the 911 State Emergency Telephone Account.
(In Senate Revenue and Taxation Committee)
SCA 5 (McClintock-R) State and local government finance: taxes: voter approval
Provides a constitutional definition for a tax and changes any statutory definition of a tax by redefining a tax as any monetary exaction imposed by a governmental entity, which is defined as the state or a local government.
(In Senate Revenue and Taxation Committee)
SCA 8 (Harman-R) Appropriations limit
Proposes to the people of the State of California an amendment to the Constitution of the State, by amending Sections 1, 2, 3, 7, and 8, repealing Sections 9, 10, 12, and 13, and repealing and adding Sections 6 and 10.5 of Article XIII B thereof, and by amending Section 8 and repealing Section 8.5 of Article XVI thereof, relating to appropriations limitations.
(In Senate Budget and Fiscal Review Committee)
SCA 13 (Torlakson-D) Taxation: cigarettes
Proposes to the people of the State of California an amendment to the Constitution of the State by adding Section 37 to Article XIII thereof, relating to taxation.
(In Senate Revenue and Taxation Committee)
AB 231 (Eng-D) Emergency Telephone Users Surcharge Act
Makes clarifying changes to the definition of what types of telephone services are assessed fees to fund the Emergency Telephone Users Surcharge Account.
(On Senate Inactive File)
AB 345 (Saldana-D) Alcoholic beverages
Provides that, for calendar years beginning on or after 1/1/08, the Board of Equalization shall calculate the total amount of all surtaxes, interest, and penalties that will be collected as a result of a reclassification of any alcoholic beverage, from beer to a distilled spirit.
(In Assembly Governmental Organization Committee)
AB 418 (Saldana-D) Vehicles: fees: exemption: deployed National Guard member
Exempts deployed California National Guard personnel from paying a vehicle license fee and vehicle registration fee on a single vehicle. Appropriates $250,000 from the Motor Vehicle Account to the Department of Motor Vehicles for implementation of this program.
(In Senate Appropriations Committee)
AB 561 (Walters-R) Taxation: tax amnesty program
Revises various provisions arising from the Tax Amnesty Program administered by the Franchise Tax Board for the period beginning 2/1/05 through 3/31/05.
(In Senate Revenue and Taxation Committee)
AB 831 (Parra-D) Tax expenditures
Requires any legislative measures creating a new tax expenditure or extending a tax expenditure to include a repeal date.
(In Senate Revenue and Taxation Committee)
AB 1094 (Arambula-D) Diesel fuel tax: refunds and credits: reimbursement costs
Allows certain fuel suppliers to claim an additional 2.5-cents-per-gallon reimbursement from the state for diesel fuel they have sold to farmers free of the state excise tax. The reimbursement is intended to cover administrative costs incurred by suppliers filing a refund claim for the 18-cents-per-gallon that they had paid for diesel fuel.
(In Assembly Appropriations Committee)
AB 1190* (Horton-R) Taxation: fuel tax: exemptions and credits
Provides an exemption for Category 1 fuel from specified fuel tax, decreases the rate of taxes for Category 2 fuel, and creates a high-carbon fuel tax for Category 3 fuel. Makes related changes to tax law.
(In Assembly Revenue and Taxation Committee)
AB 1360 (Anderson-R) Taxation: Franchise Tax Board administration
Requires the Franchise Tax Board to postmark any Notice of Proposed Deficiency Assessment or any final deficiency notice mailed to a taxpayer after 1/1/08.
Chapter 281, Statutes of 2007
AB 1552 (Feuer-D) Petroleum products: information
Permits the Board of Equalization (BOE), the California Energy Commission (CEC), and the Attorney General to have access to similar information about refiners and major marketers of petroleum products, under specified circumstances. Allows the BOE to release specified information from business entities engaged in the retail sale of gasoline or diesel fuel to the CEC.
(In Senate Appropriations Committee)
AB 1590 (Leno-D) Voter-approved local assessment: San Francisco
Authorizes the Board of Supervisors of the City and County of San Francisco to place a measure on the ballot to impose a voter-approved local assessment, a supplemental charge to the vehicle license fee, on vehicles registered in San Francisco.
(In Senate Revenue and Taxation Committee)
AB 1600 (La Malfa-R) Taxation: state agencies: burden of proof
Provides, for purposes of the taxes and fees administered by the Board of Equalization (BOE), 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 in any proceeding, other than a criminal proceeding, with respect to a factual or legal issue related to ascertaining the tax liability of a taxpayer. Provides that any state agency that collects and administers taxes shall have the burden of proof in any court or administrative tax proceeding or in any evaluation of tax compliance conducted by a state agency with respect to any factual issue relevant to ascertaining the tax liability of a cooperating taxpayer, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1748 (Assembly Revenue And Taxation Committee) Omnibus Tax Bill
Grants taxpayers appeal rights for the imposition of a negligence penalty for failure to make a prepayment of tax due under the Sales and Use Tax law or the Motor Vehicle Fuel Tax law. Increases the use tax exemption for foreign purchases hand-carried into California within a 30-day period from $400 to $800. Revises effective dates of the surcharge rate period under the Emergency Telephone Users Surcharge law. Contains various technical changes and "code cleanup" to the Sales and Use Tax, Transactions and Use Tax, and Cigarette and Tobacco Products Tax laws.
Chapter 342, Statutes of 2007
ACA 3 (Gaines-R) Expenditure limits
Repeals provisions of existing law that require 50% of the excess revenues received by the state in a fiscal year and the fiscal year immediately following it to be transferred and allocated from a fund established for the purpose, to the State School Fund, and the remaining 50% of those excess revenues to be returned by a revision of tax rates or fee schedules within the next two subsequent fiscal years. Limits total state General Fund and special fund expenditures to an annual increase of no more than the increase in the cost of living, as specified, multiplied by the percentage increase in state population. Allocates, as to revenues exceeding this expenditure limitation in a fiscal year, 50% to the state School Fund, and allocates the remaining 50% in equal amounts to a reserve account, to personal income taxpayers for rebates, and to fund, with a specified exception, health and dental care benefits for employees of the state of the California State University. Prohibits the filing of a claim for reimbursement for any mandate if no claim for that reimbursement is filed within a two-year period following the effective date of the mandate.
(In Assembly Education Committee)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 25* | Maldonado-R Income tax: health savings account | Other Income and Corporation Tax |
| SB 38* | Battin-R Income tax relief: Riverside Fire | Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| SB 41* | Battin-R CA Fallen Firefighters Assistance Tax Clarification Act | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 57 | Hollingsworth-R Personal income taxes | Other Income and Corporation Tax |
| SB 73* | Florez-D Income and corporation taxes: credit: biodiesel fuel | Other Income and Corporation Tax |
| SB 74* | Florez-D Income tax: biodiesel | Other Income and Corporation Tax Sales Tax |
| SB 77* | Ducheny-D Budget Act of 2007 | State Budget Legislation |
| SB 78* | Ducheny-D Budget Act of 2007: supplemental budget | State Budget Legislation |
| SB 79* | Senate Budget And Fiscal Review Committee Budget trailer bill: Transportation | State Budget Legislation |
| SB 80* | Senate Budget And Fiscal Review Committee Budget trailer bill: Education | State Budget Legislation |
| SB 81* | Senate Budget And Fiscal Review Committee Budget trailer bill: Corrections | State Budget Legislation |
| SB 82* | Senate Budget And Fiscal Review Committee Budget trailer bill: Judiciary/Public Safety | State Budget Legislation |
| SB 84* | Senate Budget And Fiscal Review Committee Budget trailer bill: Human Services | State Budget Legislation |
| SB 85* | Senate Budget And Fiscal Review Committee Budget trailer bill: Resources | State Budget Legislation |
| SB 86* | Senate Budget And Fiscal Review Committee Budget trailer bill: General Government | State Budget Legislation |
| SB 87* | Senate Budget And Fiscal Review Committee Budget trailer bill: Revenue/Tax Administration | State Budget Legislation Sales Tax |
| SB 88* | Senate Budget And Fiscal Review Committee Budget trailer bill: Proposition 1B | State Budget Legislation |
| SB 89* | Senate Budget And Fiscal Review Committee Budget trailer bill: EdFUND | State Budget Legislation |
| SB 90 | Senate Budget And Fiscal Review Committee Budget trailer bill: Information Technology | State Budget Legislation |
| SB 91 | Senate Budget And Fiscal Review Committee Student financial aid | State Budget Legislation |
| SB 97 | Dutton-R Budget trailer bill: Environmental Quality | State Budget Legislation |
| SB 98* | Senate Budget And Fiscal Review Committee Taxation | Other Income and Corporation Tax |
| SB 100* | Ducheny-D Budget Act of 2006: augmentation | State Budget Legislation |
| SB 101 | Ducheny-D Budget Act of 2006: augmentation | State Budget Legislation |
| SB 105* | Migden-D Taxation: registered domestic partners | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 111* | Ashburn-R Property tax: seismic safety | Property Tax |
| SB 114* | Florez-D Income tax relief: freeze | Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| SB 148* | Hollingsworth-R Property tax | Property Tax |
| SB 149* | Hollingsworth-R Income tax relief: freeze | Other Income and Corporation Tax |
| SB 151* | Denham-R Income taxation: credit: qualified health expenses | Other Income and Corporation Tax |
| SB 199* | Harman-R Income and corporation taxes: credit: health savings account | Other Income and Corporation Tax |
| SB 215 | Denham-R Local government finance | Property Tax |
| SB 264 | Alquist-D Transactions and use taxes | Sales Tax |
| SB 274 | Dutton-R Governmental reorganization: tax functions | Miscellaneous |
| SB 295* | Cogdill-R Cigarettes and tobacco products | Miscellaneous |
| SB 297 | Romero-D Taxation: alcoholic beverages | Miscellaneous |
| SB 308* | Margett-R Taxation: deductions: qualified vehicle transaction | Other Income and Corporation Tax |
| SB 359* | Runner-R Sales and use taxes: income and corporation taxes | Other Income and Corporation Tax Sales Tax |
| SB 417* | Cogdill-R Corporation tax: credit: sales and use taxes | Other Income and Corporation Tax Sales Tax |
| SB 418 | Migden-D Local government finance | Property Tax |
| SB 420* | Negrete McLeod-D Corporation taxes: deduction: workers' compensation group | Other Income and Corporation Tax |
| SB 437 | Negrete McLeod-D Local agencies: redevelopment | Property Tax |
| SB 444 | Senate Local Government Committee Local government: standby charges | Miscellaneous |
| SB 454* | Harman-R Estates and trust: taxation: exemption | Other Income and Corporation Tax |
| SB 526 | Cogdill-R Property taxation: tax-defaulted property: equity purchasers | Property Tax |
| SB 540* | Harman-R Sales and use taxes: exemption: fuel taxes | Sales Tax |
| SB 547 | Correa-D Property tax revenue allocations | Property Tax |
| SB 559* | Kehoe-D Property taxation: change in ownership | Property Tax |
| SB 599 | Negrete McLeod-D Income tax: Mexican American Veterans Memorial | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 625 | Padilla-D Cigarette and tobacco product retailers: license fees | Miscellaneous |
| SB 643 | Florez-D Personal income taxes: deductions: tuition programs: grants | Other Income and Corporation Tax |
| SB 700* | Ducheny-D Sales and use taxes: destination management company | Sales Tax |
| SB 713 | Lowenthal-D Farmworker housing assistance | Other Income and Corporation Tax |
| SB 740* | Calderon-D Taxes: credits: qualified motion picture production | Other Income and Corporation Tax |
| SB 749* | Oropeza-D Taxation: limited liability companies: annual fees | Other Income and Corporation Tax |
| SB 752 | Steinberg-D California Kids Investment & Development Savings Account Act | Other Income and Corporation Tax |
| SB 786 | Oropeza-D Budget report | State Budget Legislation |
| SB 788 | Cogdill-R Corporation Tax Law | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 794* | Maldonado-R Income tax: environmental building expenses | Other Income and Corporation Tax |
| SB 810* | Corbett-D Corporation tax: green vehicles | Other Income and Corporation Tax |
| SB 820* | Ashburn-R Income tax credit: cafeteria plans | Other Income and Corporation Tax |
| SB 857 | Correa-D Tax credits: air pollution | Other Income and Corporation Tax |
| SB 898 | Simitian-D Income tax checkoffs | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 918 | Oropeza-D Income tax: tuition | Other Income and Corporation Tax |
| SB 920 | Oropeza-D Taxpayer information | Miscellaneous |
| SB 928* | Harman-R Income/corporation taxes | Other Income and Corporation Tax |
| SB 938 | Oropeza-D Local sales and use taxes | Sales Tax |
| SB 955 | Ackerman-R Property tax: penalties | Property Tax |
| SB 978 | Harman-R Taxation: disclosure of information | Miscellaneous |
| SB 984 | Ashburn-R Property taxation: base-year value transfers | Property Tax |
| SB 1014 | Kuehl-D Taxation: single-payer health care coverage tax. | Miscellaneous |
| SB 1024* | Kehoe-D Telecommunications: Emergency Telephone Users Surcharge Act | Miscellaneous |
| SB 1026* | Calderon-D Personal income and corporation taxes: credit | Other Income and Corporation Tax |
| SB 1042 | Assembly Revenue And Taxation Committee Property taxation | Property Tax |
| SB 1043 | Assembly Revenue And Taxation Committee The Personal Income Tax Law and the Corporations Tax Law | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1044 | Assembly Revenue And Taxation Committee Income and corporation taxes: tax withholding | Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1045 | Assembly Revenue And Taxation Committee Property taxation | Property Tax |
| SCA 4 | Ashburn-R Property tax: new construction exclusion: seismic | Property Tax |
| SCA 5 | McClintock-R State and local government finance: taxes: voter approval | Miscellaneous |
| SCA 7 | Wyland-R Two-year budget bill | State Budget Legislation |
| SCA 8 | Harman-R Appropriations limit | State Budget Legislation Miscellaneous |
| SCA 9 | Ashburn-R State budget: legislative reform | State Budget Legislation |
| SCA 13 | Torlakson-D Taxation: cigarettes | Miscellaneous |
| SB 8X* | Aanestad-R Income taxes: medical care | Other Income and Corporation Tax |
| SB 10X* | Maldonado-R Income tax deduction: health savings account | Other Income and Corporation Tax |
| SB 11X* | Harman-R Taxes: credit: health savings account | Other Income and Corporation Tax |
| SB 13X | Maldonado-R Tax credit: health care technology | Other Income and Corporation Tax |
| SB 14X | Runner-R Medi-Cal | Other Income and Corporation Tax |
| SB 20X* | Runner-R Personal income taxes: credit: primary care | Other Income and Corporation Tax |
| SB 21X* | Cogdill-R Taxes: credits: rural areas: medical professionals | Other Income and Corporation Tax |
| SB 23X* | Ashburn-R Tax credit: cafeteria plan | Other Income and Corporation Tax |
| AB 21* | Jones-D Income taxes: earned income tax credit | Other Income and Corporation Tax |
| AB 28 | Huffman-D Income tax: breast cancer research | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 33* | Jeffries-R Income tax credit: school transportation costs | Other Income and Corporation Tax |
| AB 62* | Nava-D Disaster losses: deduction | Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 71* | Dymally-D Tax credits: health insurance | Other Income and Corporation Tax |
| AB 83 | Lieber-D Property tax administration: PARE program | Property Tax |
| AB 84* | Nakanishi-R Income tax: health savings accounts | Other Income and Corporation Tax |
| AB 85* | Nakanishi-R Income tax: health savings accounts | Other Income and Corporation Tax |
| AB 121* | Maze-R Tax credit: enterprise zones | Other Income and Corporation Tax |
| AB 135* | Houston-R Income and corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 142* | Plescia-R Income tax: health insurance | Other Income and Corporation Tax |
| AB 154* | Nakanishi-R Tax deduction: energy efficient buildings | Other Income and Corporation Tax |
| AB 155* | Nakanishi-R Tax credit: energy efficient homes | Other Income and Corporation Tax |
| AB 191* | Assembly Budget Committee Budget trailer bill: Juvenile Justice/Corrections | State Budget Legislation |
| AB 192* | Assembly Budget Committee Budget trailer bill: General Government | State Budget Legislation |
| AB 193* | Assembly Budget Committee Budget trailer bill: Transportation | State Budget Legislation |
| AB 194* | Assembly Budget Committee Budget trailer bill: restorations and technical changes | State Budget Legislation |
| AB 195* | Assembly Budget Committee Budget trailer bill: cleanup to Health Care | State Budget Legislation |
| AB 196* | Assembly Budget Committee Budget trailer bill: Transportation | State Budget Legislation |
| AB 198* | Assembly Budget Committee Income taxes: limited liability companies: apportionment | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 199* | Assembly Budget Committee Budget trailer bill: General Government | State Budget Legislation |
| AB 201* | Assembly Budget Committee Budget trailer bill: cleanup: Transportation (SB 88) | State Budget Legislation |
| AB 203* | Assembly Budget Committee Budget trailer bill: Health | State Budget Legislation |
| AB 231 | Eng-D Emergency Telephone Users Surcharge Act | Miscellaneous |
| AB 245* | DeVore-R Income tax: health savings account | Other Income and Corporation Tax |
| AB 263* | Arambula-D Fresno Metropolitan Flood Control District | Property Tax |
| AB 274* | Coto-D Taxation: credit: brownfield cleanup | Other Income and Corporation Tax |
| AB 287* | Nava-D Tax credit: freeze relief | Other Income and Corporation Tax |
| AB 293* | Strickland-R Tax exemption: renters and homeowners | Other Income and Corporation Tax |
| AB 297* | Maze-R Newly planted trees: property tax | Property Tax |
| AB 307* | Hayashi-D Sales tax exemptions: fuel passenger transit buses | Sales Tax |
| AB 345 | Saldana-D Alcoholic beverages | Miscellaneous |
| AB 351* | Smyth-R Renters income tax: seniors | Other Income and Corporation Tax Property Tax |
| AB 388* | Gaines-R Renters' tax credit | Other Income and Corporation Tax Property Tax |
| AB 393* | Coto-D Tax: deduction: mortgage insurance | Other Income and Corporation Tax |
| AB 397* | Adams-R Sales and use taxes: exemption: fuel taxes | Sales Tax |
| AB 402 | Ma-D Property taxation: change in ownership | Property Tax |
| AB 418 | Saldana-D Vehicles: fees: exemption: deployed National Guard member | Miscellaneous |
| AB 424* | Gaines-R Income and corporation taxes: credit: defensible space | Other Income and Corporation Tax |
| AB 454* | Berryhill-R Taxation: conservation easements | Other Income and Corporation Tax |
| AB 495* | Tran-R Renters: taxation: seniors | Other Income and Corporation Tax Property Tax |
| AB 505* | Plescia-R Income and corporation taxes: credits: hybrid vehicles | Other Income and Corporation Tax |
| AB 530 | Salas-D Taxation: military housing | Property Tax |
| AB 538* | Emmerson-R Sales tax exemption: children's clothing | Sales Tax |
| AB 561 | Walters-R Taxation: tax amnesty program | Miscellaneous |
| AB 650 | Lieu-D Income tax: earned income | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 680* | Wolk-D Income and corporation tax credits: rice straw | Other Income and Corporation Tax |
| AB 689 | DeVore-R Taxes: employment verification | Other Income and Corporation Tax |
| AB 726* | DeVore-R Income taxes: credit: mileage | Other Income and Corporation Tax |
| AB 728* | Plescia-R Sales tax exemption: food products | Sales Tax |
| AB 751* | Lieu-D Income and corporation tax credit: research and development | Other Income and Corporation Tax |
| AB 769* | Aghazarian-R Sales tax: biomass fuel | Sales Tax |
| AB 793* | Strickland-R Property tax: affordable housing | Property Tax |
| AB 811* | Levine-D Renewable energy resource | Other Income and Corporation Tax |
| AB 819* | Sharon Runner-R Tuition programs: tax deductions | Other Income and Corporation Tax |
| AB 831 | Parra-D Tax expenditures | Miscellaneous |
| AB 843 | Eng-D Property taxation | Property Tax |
| AB 846* | Blakeslee-R Sales tax exemption: marine funds | Sales Tax |
| AB 857* | Galgiani-D Sales tax: exemption: diabetic supplies | Sales Tax |
| AB 858* | Spitzer-R Income tax exemption: crime victim trusts | Other Income and Corporation Tax |
| AB 882* | Hernandez-D Sales tax exemption: energy | Sales Tax |
| AB 884 | Dymally-D Low-income housing tax credit | Other Income and Corporation Tax |
| AB 897 | Houston-R Tax-exempt organizations | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 944* | Anderson-R National Guard: income tax exemption | Other Income and Corporation Tax |
| AB 955* | Plescia-R Tax credit: small businesses | Other Income and Corporation Tax |
| AB 968* | Walters-R Taxation: homeowners' property exemption: renters' credit | Other Income and Corporation Tax Property Tax |
| AB 969 | Eng-D Qualified use tax payment | Sales Tax |
| AB 972* | Walters-R Taxation: homeowners' property exemption: renters' credit | Other Income and Corporation Tax Property Tax |
| AB 989* | Garrick-R Tax credit: health savings account | Other Income and Corporation Tax |
| AB 1001 | Parra-D Income tax check-off: cancer | Other Income and Corporation Tax |
| AB 1004 | Parra-D Property tax revenue allocations | Property Tax |
| AB 1005 | Maze-R Corporation taxes: involuntary conversions | Other Income and Corporation Tax |
| AB 1012* | Charles Calderon-D Oil and gas deposits: property tax assessments | Property Tax |
| AB 1020 | Sharon Runner-R Recordation: change of ownership | Property Tax |
| AB 1040* | Duvall-R Income taxes: deduction: medical care | Other Income and Corporation Tax |
| AB 1042 | Spitzer-R Property taxation: applications for changed assessment | Property Tax |
| AB 1050* | La Malfa-R Sales tax exemption: fiber animals | Sales Tax |
| AB 1063* | Evans-D Local agency finance: limited tax bonds | Sales Tax |
| AB 1078 | Lieber-D CalWORKs: eligibility: income and assets | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1094 | Arambula-D Diesel fuel tax: refunds and credits: reimbursement costs | Miscellaneous |
| AB 1095* | Parra-D Income tax check-off: military | Other Income and Corporation Tax |
| AB 1120* | Tran-R Sales & use tax: exemptions: disaster preparedness products | Sales Tax |
| AB 1132* | Berryhill-R Tax deduction: graywater irrigation system | Other Income and Corporation Tax |
| AB 1147* | Mullin-D Corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 1152* | Niello-R Sales tax: manufacturing equipment | Sales Tax |
| AB 1179* | Garrick-R Corporations: minimum annual tax | Other Income and Corporation Tax |
| AB 1186* | Karnette-D Private Railroad Car Tax Law: assessment factors | Property Tax |
| AB 1190* | Horton-R Taxation: fuel tax: exemptions and credits | Miscellaneous |
| AB 1206* | Smyth-R Sales tax exemption: research and development | Sales Tax |
| AB 1239* | Garrick-R Property taxation: fire safety devices | Property Tax |
| AB 1254 | Caballero-D Property tax revenue allocations | Property Tax |
| AB 1277 | Benoit-R Corporate tax: combined reporting: dividend elimination | Other Income and Corporation Tax |
| AB 1285* | Parra-D Taxation: credits: research and development | Other Income and Corporation Tax |
| AB 1306 | Huff-R Sales taxes on gasoline | Sales Tax |
| AB 1360 | Anderson-R Taxation: Franchise Tax Board administration | Miscellaneous |
| AB 1365 | Karnette-D Sales tax revenue: California Arts Council | Sales Tax |
| AB 1370* | Lieber-D Income and corporation taxes: net operating losses | Other Income and Corporation Tax |
| AB 1398* | Arambula-D Targeted economic development areas: tax credits | Other Income and Corporation Tax |
| AB 1439* | Levine-D Tax credits: employee fitness | Other Income and Corporation Tax |
| AB 1443* | DeVore-R Income and corporation taxes: rate reduction | Other Income and Corporation Tax |
| AB 1451* | Leno-D Property tax: solar energy systems | Property Tax |
| AB 1485* | Jeffries-R Property tax exemption: veterans | Property Tax |
| AB 1527* | Arambula-D Tax credits: California Cleantech Advantage Act of 2008 | Other Income and Corporation Tax |
| AB 1546 | Charles Calderon-D Income taxes: limited liability companies | Other Income and Corporation Tax |
| AB 1551* | Charles Calderon-D Taxation: Adult Entertainment | Sales Tax |
| AB 1552 | Feuer-D Petroleum products: information | Miscellaneous |
| AB 1561* | Charles Calderon-D Taxation: federal conformity | Other Income and Corporation Tax |
| AB 1590 | Leno-D Voter-approved local assessment: San Francisco | Miscellaneous |
| AB 1591* | Ma-D Corporation Tax Law: allocation and apportionment | Other Income and Corporation Tax |
| AB 1592* | Huff-R Personal income taxes | Other Income and Corporation Tax |
| AB 1600 | La Malfa-R Taxation: state agencies: burden of proof | Miscellaneous |
| AB 1618 | Feuer-D Corporation taxes: deductions: interest expense | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1651* | Arambula-D Tax credits: qualified capital equipment | Other Income and Corporation Tax |
| AB 1681* | Houston-R Sales tax exemptions: manufacturing equipment | Sales Tax |
| AB 1693 | Eng-D Income tax returns: refunds: savings bonds | Other Income and Corporation Tax |
| AB 1700* | La Malfa-R Personal income taxes: credit: volunteer firefighters | Other Income and Corporation Tax |
| AB 1745 | Assembly Revenue And Taxation Committee Property taxation | Property Tax |
| AB 1746* | Assembly Revenue And Taxation Committee Tax deductions: illegal activities | Other Income and Corporation Tax |
| AB 1747 | Assembly Revenue And Taxation Committee Tax notices | Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1748 | Assembly Revenue And Taxation Committee Sales tax: prepayment penalties | Sales Tax Miscellaneous |
| ACA 3 | Gaines-R Expenditure limits | Miscellaneous |
| ACA 9 | DeVore-R Property taxation: Dept. of Transportation real property | Property Tax |
| AB 4X* | Nakanishi-R Tax deduction: health savings accounts | Other Income and Corporation Tax |
| AB 5X* | Nakanishi-R Tax credits: health savings account | Other Income and Corporation Tax |