Revenue and Taxation

• Income/Corporate Tax
• Personal Income Tax
• Sales and Use Tax
• Miscellaneous

Note: * Denotes Urgency or Tax Levy Legislation.

Income/Corporate Tax

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SB 30* (Calderon-D) Taxation: mortgage debt forgiveness

Excludes qualified mortgage debt that is forgiven by a lender during the 2013 taxable year from California taxable income, in partial conformity to the federal Mortgage Forgiveness Debt Relief Act of 2007. Contingent upon the enactment of SB 391 (DeSaulnier-D).
(In Assembly Appropriations Committee)

SB 32 (Price-D) Business investment: tax credits

Enacts the California Jobs Act, which directs the State Treasurer to sell $200 million in tax credits to investors at auction, and then creates a board to allocate the proceeds of the sale to early-stage companies.
(In Senate Governance and Finance Committee)

SB 90* (Galgiani-D) Economic development: taxation: credits: exemption

Extends the length of time for the sales and use tax exemption to eight years. Expands the applicability of the hiring credit under the personal income tax and the corporation tax by including certain additional geographic areas and adding additional criteria for eligible employees. Establishes pilot areas under the hiring credit with somewhat expanded criteria in order to determine the effectiveness of alternative incentive structures.
Chapter 70, Statutes of 2013

SB 209 (Lieu-D) Income taxes: deferral: qualified small business stock

Partially reinstates the income exclusion and deferral provisions for gain from the sale or exchange of qualified small business stock, as defined, for taxable years beginning on or after 1/1/08 and before 1/1/13.
Chapter 543, Statutes of 2013

SB 221* (Pavley-D) Sales and use taxes: vehicle license fee: exclusion

Excludes, on and after 1/1/14, and before 1/1/22, in the sale of a new alternative fuel motor vehicle from the terms "gross receipts" and "sales price," any amount allowed as a credit under a specified provision of the Internal Revenue Code, relating to new qualified plug-in electric drive motor vehicles, and any amounts received, awarded, or allowed pursuant to a state incentive program for the purchase or lease of an alternative fuel vehicle. Specifies that this exclusion does not apply to local sales and use taxes and transactions and use taxes.
(In Senate Governance and Finance Committee)

SB 235* (Wyland-R) Sales and use taxes: income taxes

Includes seven provisions to reduce taxes in the personal income, corporate, and sales and use taxes.
(In Senate Governance and Finance Committee)

SB 323* (Lara-D) Taxes: exemptions: prohibited discrimination

Provides that, for taxable years beginning on or after 1/1/14, any "public charity youth organization" shall not be exempt from the Corporation Tax Law if it discriminates on the basis of gender identity, race, sexual orientation, nationality, religion, or religious affiliation.
(On Assembly Inactive File)

SB 355* (Beall-D) Conservation: tax credits

Allows taxpayers to transfer their Natural Heritage Preservation Tax Credit from prior years whose carryover period has not expired to an unrelated taxpayer upon approval and certification by the Wildlife Conservation Board.
(In Senate Appropriations Committee)

SB 370 (Lieu-D) Income tax: credits: qualified commercial production

Enacts a credit against the Personal Income Tax and the Corporation Tax for taxpayers producing a commercial in the "studio zone," and another credit against each tax for producing commercials outside the studio zone but within the state.
(In Senate Governance and Finance Committee)

SB 376* (Correa-D) Sales and use taxes: manufacturing: research and development

Establishes a sales and use tax exemption for qualified businesses engaged in manufacturing, research and development, and construction for purchases of qualified tangible personal property from 1/1/17 through 12/31/22.
(In Senate Appropriations Committee)

SB 414* (Knight-R) Income taxes: credits: qualified employees

Enacts two credits against the Personal Income Tax and the Corporation Tax for employer payments of wages, and tuition reimbursement for employees working directly in the aerospace industry or for a contractor, as specified.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)

SB 434* (Hill-D) Personal income and corporation taxes: enterprise zones

Makes significant changes to the hiring credit within the enterprise zone program, while maintaining the 40 designated zones, beginning on 1/1/14.
(On Senate Inactive File)

SB 500* (Lieu-D) Income and corporation tax credits: research and development

Increases the credit for increasing research expenses to 20% of the excess of the qualified research expenses. Provides complete conformity to the alternative incremental credit provided under specified federal income tax laws.
(In Senate Governance and Finance Committee)

SB 641* (Anderson-R) Corporation taxes: minimum franchise tax: exemptions

Exempts from the minimum franchise tax a qualified new corporation, as defined, for its first four taxable years.
(In Senate Appropriations Committee)

SB 693* (Correa-D) Personal income tax: credits: school expenses

Enacts two credits for qualified education expenses against the Personal Income Tax, one for teachers and the other for low-income parents and guardians.
(In Senate Governance and Finance Committee)

SB 797* (Anderson-R) Income taxation: net operating losses

Provides a safe harbor for determining the year in which losses attributable to criminal fraud occurred, as described in a specified revenue procedure of the Internal Revenue Service, and allows a net operating loss carryover or carryback of any resulting deduction from the losses in conformity with federal income tax law.
(In Senate Governance and Finance Committee)

SB 810* (Price-D) Tax credit certificates for exporters and importers

Authorizes the Franchise Tax Board to create processes and procedures necessary to award up to $100 million in tax credit certificates per year between 2014 and 2018 to qualifying importers and exporters.
(In Senate Governance and Finance Committee)

AB 6* (Gorell-R) Income tax credits: prewiring for alternative energy sources

Allows a credit under both the Personal Income Tax Law and the Corporation Tax Law for costs incurred for the installation of "prewiring" at a "service station" located in California.
(In Assembly Revenue and Taxation Committee)

AB 32* (John A. Pérez-D) Insurance taxes: community development financial

Increases from $10 million to $50 million the annual aggregate amount of qualified investments eligible for the Community Development Financial Institution tax credit under the Insurance Gross Premiums Tax, Personal Income Tax, and Corporation Tax Laws, as provided.
Chapter 608, Statutes of 2013

AB 33* (Perea-D) Income taxes: credit: patent licensing

Authorizes a tax credit, under both the Personal Income Tax and the Corporation Tax Laws, for taxable years beginning on or after 1/1/13, in an amount equal to 15% of the qualified royalties paid by a qualified taxpayer during a taxable year.
(In Assembly Appropriations Committee)

AB 43* (Bocanegra-D) Income taxes: credits: adoption costs

Beginning 1/1/14 increases the Personal Income Tax Law credit of specified adoption costs from $2,500 per minor child to $3,000 per minor child.
(In Assembly Revenue and Taxation Committee)

AB 93* (Assembly Budget Committee) Economic development: taxation

Institutes two new tax programs - a Sales and Use Tax exemption for manufacturing and bio-tech equipment and similar purchases, and a hiring credit under the Personal Income Tax and Corporation Tax for employment in specified geographic areas. Phases out and ends certain tax provisions in related Enterprise Zones and similar tax incentive areas, and ending the current New Jobs Credit tax incentive program. Provides for allocating income tax credits through the Governor's Office of Business and Economic Development to assist in retaining existing and attracting new business activity in the state.
Chapter 69, Statutes of 2013

AB 232* (Ting-D) Income taxes: credit: gun buybacks

Provides a tax credit, under the Personal Income Tax Law, for a handgun, shotgun, rifle, or assault weapon in working condition that is either surrendered or sold to local law enforcement in a gun buyback program.
(In Assembly Revenue and Taxation Committee)

AB 305* (V. Manuel Pérez-D) Income taxes: hiring credits: investment credits

Authorizes the creation of the California New Markets Tax Credit Program, administered through the California Tax Credit Allocation Committee, for the purpose of allocating tax credits to qualifying community development entities.
(In Assembly Appropriations Committee)

AB 362* (Ting-D) Personal income taxes: exclusion: health insurance

Excludes, until 1/1/19, from gross income any amounts received by an employee from an employer to compensate for additional federal income taxes that are incurred by the employee on employer-provided health-care benefits because, for federal income tax purposes, the same-sex spouse or domestic partner of the employee is not considered the spouse of the employee. The exclusion from gross income also applies to any amount of the employer-provided health-care compensation paid to an employee that represents the "grossed-up" amount that an employer includes to offset additional federal income taxes incurred on such compensation.
Chapter 439, Statutes of 2013

AB 458* (Wieckowski-D) Income taxes: deductions: punitive damages

Prohibits, on or after 1/1/14, taxpayers from claiming a deduction for amounts paid for punitive damages. Provides that no deductions shall be allowed for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any action.
(On Senate Inactive File)

AB 672 (Harkey-R) Tax administration: tax clearance certificates

Eliminates the requirement for the representative of specified estates to obtain a tax clearance certificate from the Franchise Tax Board prior to the probate court accepting the final accounting of the estate. Eliminates, until 12/1/18, the tax clearance certificate requirement related to nonresident beneficiaries deduction for taxable years beginning 1/1/14.
Chapter 239, Statutes of 2014

AB 769* (Skinner-D) Taxation: deductions: net operating loss carrybacks

Deletes the provisions allowing for a net operating loss incurred on or after 1/1/13, to be carried back to offset the taxpayer's income during the two prior tax years, under both the Personal Income Tax and the Corporation Tax Laws.
(In Assembly Revenue and Taxation Committee)

AB 825* (Medina-D) Income taxes: credits: hiring full-time employees

Beginning 1/1/13, modifies the existing hiring credit for small businesses. Expands the existing definition of a "qualified employer" to include taxpayers that, as of the last day of the preceding taxable year, employed 50 or fewer employees, instead of 20 or fewer employees per existing law.
(In Assembly Appropriations Committee)

AB 879 (Bocanegra-D) Emerging technology and biotechnology: taxes

Creates a program to allow certain emerging technology and biotechnology companies to transfer their net operating losses to other companies, as specified, in exchange for a cash payment.
(In Assembly Appropriations Committee)

AB 886* (Allen-R) California Transportation Financing Authority

Authorizes the California Transportation Authority to award $500 million in tax credit certificates to exporters and importers, as defined, for the specified increases in cargo tonnage or value, net increases in the number of qualified full-time employees hired in California, or capital investment in a cargo facility.
(In Assembly Appropriations Committee)

AB 893* (Daly-D) Income taxes: deductions: Mello-Roos

Allows a deduction, under the Personal Income Tax Law and the Corporation Tax Law, of amounts paid under the Mello-Roos Community Facilities Act of 1982.
(In Assembly Revenue and Taxation Committee)

AB 901* (Wieckowski-D) Income taxes: exclusion: qualified small business stock

Provides, in modified conformity with federal income tax law, that gross income does not include 50% of any gain from the sale or exchange of qualified small business stock, as defined, held for more than five years, as provided.
(In Assembly Revenue and Taxation Committee)

AB 927* (Muratsuchi-D) Income taxes: credits: hiring

Allows a hiring tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for each "qualified employee" employed by a "qualified employer," as specified.
(In Assembly Revenue and Taxation Committee)

AB 943* (Nestande-R) Income taxes: qualified scholarships: qualified programs

Allows, for taxable years beginning on or after 1/1/13, and before 1/1/17, a credit against the taxes imposed under the Personal Income Tax Law and the Corporation Tax Law for monetary contributions to nonprofit organizations to fund qualified scholarships for specified pupils to attend private schools, as defined, or to fund grants for qualified programs relating to science, technology, engineering, math literacy, and the arts for public and charter schools, as defined.
(In Assembly Revenue and Taxation Committee)

AB 990* (Conway-R) Income taxes: minimum franchise tax

Reduces the annual minimum franchise tax on every corporation incorporated in this state from $800 to $700 for taxable years beginning on or after 1/1/13.
(In Assembly Revenue and Taxation Committee)

AB 1049 (Harkey-R) State Board of Equalization: administration: interest

Applies the same interest rate, for tax and fee programs that the Board of Equalization administers, to both late tax payments and overpayment refunds.
(In Assembly Revenue and Taxation Committee)

AB 1143* (Skinner-D) Tax administration: limited liability companies

Adds foreign limited liability companies onto the list of corporations that are subject to contract voidability, and specifies that it commences identically to current treatment of foreign corporations.
(On Senate Inactive File)

AB 1173 (Bocanegra-D) Personal Income and Corporation Tax Law

Reduces the excise tax penalty from 20% to 5% for taxable years beginning 1/1/13, on an amount deferred under a nonqualified deferred compensation plan that is not subject to a substantial risk of forfeiture and does not meet the requirements of Internal Revenue Code Section 409A. Clarifies the scope of the California Motion Picture Tax Credit and its utilization by taxpayers, and simplifies the process by which certain nonprofit organizations may obtain tax-exempt status in California.
Chapter 536, Statutes of 2013

AB 1203 (Gorell-R) Taxation: interest: penalties

Prohibits the assessment of interest and penalties for failure to pay certain taxes, if the tax must be collected due to a court holding that a statute is unconstitutional.
(In Assembly Revenue and Taxation Committee)

AB 1304 (Waldron-R) Taxation: Franchise Tax Board: notices

Requires the Franchise Tax Board, when it does not receive a timely filed return from specified taxpayers, to send a notice to those taxpayers within 60 days of the due date of the return, containing specified information, requesting a return, amended return, or an estimate of the taxpayer's taxable income.
(In Assembly Revenue and Taxation Committee)

AB 1322 (Patterson-R) State Controller: property tax postponement

Reinstates the Senior Citizens' Property Tax Postponement Program that provided property tax deferment to seniors and disabled persons.
(In Assembly Appropriations Committee)

AB 1399* (Medina-D) Income taxation: credits: New Market Tax Credit

Enacts the California New Markets Tax Credit Program, administered by the California Tax Credit Allocation Committee, beginning in the 2015 taxable year and ending in the 2021 taxable year, based largely on the federal credit program.
(In Senate Governance and Finance Committee)

AB 1412 (Bocanegra-D) Income taxes: exclusion: qualified small business stock

Temporarily reinstates the income exclusion and deferral provisions for gain from the sale or exchange of qualified small business stock, as defined, for taxable years beginning on or after 1/1/08, and before 1/1/13.
Chapter 546, Statutes of 2013

AB 1413 (Assembly Revenue And Taxation Committee) Corporation Tax Law: exempt organizations

Clarifies the scope of the California Motion Picture Tax Credit utilization and simplifies the process by which certain nonprofit organizations may obtain tax-exempt status in California.
(On Senate Inactive File)

Personal Income Tax

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SB 116 (Liu-D) Voluntary contributions: Emergency Food Assistance Program

Extends the Emergency Food Assistance Program check-off on the tax form from 1/1/14, the current expiration date, until 1/1/19. Maintains all existing requirements for the program including the annual reporting by September 1st of each year and the minimum contribution requirements adjusted for inflation.
Chapter 222, Statutes of 2013

SB 284 (De León-D) Income taxes: credits: contributions to education funds

Allows taxpayers, for taxable years beginning on or after 1/1/14, and before 1/1/17, upon receipt of the California Educational Facilities Authority certification, to receive an income or franchise tax credit for a specified percentage of cash contributions made to the College Access Tax Fund. Unused credits may be used for six subsequent years.
Vetoed

SB 413* (Knight-R) Personal income taxes: credit: STEM teachers

Enacts a credit against the Personal Income Tax equal to an eligible full-time science, technology, engineering, or mathematics (STEM) teacher that teaches one or more STEM course in grades 1 to 12. The credit is equal to $1,500 per year for teachers in high-needs schools; $1,000 if not. The taxpayer may carry forward the credit until exhausted.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)

SB 571 (Liu-D) Voluntary contributions: Keep Arts in Schools

Creates the Keep Arts in Schools Fund on the personal income tax form for the 2013 tax year filed on or after 1/1/14.
Chapter 430, Statutes of 2013

SB 688* (Galgiani-D) Sales and use taxes: exemptions: animals

Exempts, from sales and use taxes, the gross receipts from the sale in this state of and the storage, use, or other consumption in this state of, drugs and medicines used, furnished or sold for the treatment of animals by any of the following persons: (1) a licensed veterinarian, (2) a city, city and county, county, or other local government animal shelter, or (3) a nonprofit animal welfare or rescue organization.
(In Senate Appropriations Committee)

SCR 12 (Calderon-D) Taxation

Encourages state agencies, departments, and commissions to include in their public mission any appropriate efforts to encourage their employees to be a volunteer in the federal Volunteer Income Tax Assistance program and to work with public or private partnerships to inform citizens and employees about the availability of the federal Earned Income Tax Credit and Volunteer Income Tax Assistance programs, as specified.
(In Senate Governance and Finance Committee)

AB 132* (Holden-D) Personal income taxes: retirement plans: early distributions

Temporarily waives the 2.5% penalty otherwise imposed on early distributions from qualified retirement plans, provided that the distributions are received by an individual who uses the funds to pay the mortgage interest or principal on his/her principal residence.
(In Assembly Revenue and Taxation Committee)

AB 232* (Ting-D) Income taxes: credit: gun buybacks

Provides a tax credit, under the Personal Income Tax Law, for a handgun, shotgun, rifle, or assault weapon in working condition that is either surrendered or sold to local law enforcement in a gun buyback program.
(In Assembly Revenue and Taxation Committee)

AB 247 (Wagner-R) Voluntary contribution: California Fund for Senior Citizens

Extends from 2015 to 2020 the California Fund for Senior Citizens check-off on the personal state income tax form.
Chapter 670, Statutes of 2013

AB 394 (Yamada-D) Voluntary contributions: Alzheimer's disease

Extends from 2015 until 2020 the California Alzheimer's Disease and Related Disorders Research Fund check-off on the personal income tax form.
Chapter 671, Statutes of 2013

AB 511 (Pan-D) Voluntary contributions: American Red Cross, CA Chapters

Creates the American Red Cross, California Chapters Fund and adds it to the state personal income tax return as a voluntary contribution fund. The Office of Emergency Services will distribute the funds to the American Red Cross, California Chapters for disaster relief in California.
Chapter 451, Statutes of 2013

AB 673* (Grove-R) Personal income taxes: credits: personal exemption

Allows a qualified taxpayer, to claim a credit of $321, subject to a specified adjustment for inflation, for an expected child.
(In Assembly Revenue and Taxation Committee)

AB 754 (Muratsuchi-D) Voluntary contributions: Protect Our Coast and Oceans

Creates the Protect Our Coast and Oceans Fund check-off on the personal income tax form, when space is available. Contributions support eligible programs that receive grant funding through the California Coastal Commission Whale Tail Grants Program and related expenses.
Chapter 323, Statutes of 2013

AB 920 (Ting-D) Property taxation: tax bill information

Establishes the Property Tax Transparency and Accountability Program that requires three participating counties to include on each county tax bill, a comprehensive account of revenues and services funded by local governments for each tax rate area. Eliminates the requirement that counties pay interest on property tax refunds at a minimum of 3% per year.
(In Assembly Appropriations Committee)

AB 1018* (Conway-R) Income taxes: deduction: medical expenses

Provides for exclusion from gross income for qualified expenses for specified medical expenses, as provided.
(In Assembly Revenue and Taxation Committee)

AB 1129* (Beth Gaines-R) Income tax: health savings accounts

Conforms California tax law to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/13.
(In Assembly Revenue and Taxation Committee)

AB 1286 (Skinner-D) Voluntary contributions: CA Breast Cancer Research

Suspends, for the 2014 and 2015 calendar years, the annual adjustment of the minimum contribution amount for the California Breast Cancer Research Fund tax check-off.
Chapter 664, Statutes of 2013

Sales and Use Tax

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SB 19* (Knight-R) Sales and use taxes: exemptions

Expands the current sales and use tax exemption for property used in space flight to include property used to construct commercial launch facilities.
(In Senate Appropriations Committee)

SB 221* (Pavley-D) Sales and use taxes: vehicle license fee: vehicles

States that from 1/1/14 through 12/31/21, in the sale of a new alternative fuel motor vehicle, exclude from the terms "gross receipts" and "sales price," any amount allowed as a credit under a specified provision of the Internal Revenue Code, relating to new qualified plug-in electric drive motor vehicles, and any amounts received, awarded, or allowed pursuant to a state incentive program for the purchase or lease of an alternative fuel vehicle.
(In Senate Governance and Finance Committee)

SB 412* (Knight-R) Sales and use taxes: exemption: aerospace products

Establishes a sales and use tax exemption for equipment used to manufacture aerospace products.
(In Senate Appropriations Committee)

SB 442 (Wyland-R) State Board of Equalization: erroneous charges

Conforms the special taxes at the Board of Equalization to all other taxes and provides that reimbursement claims to the Board shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer.
Chapter 253, Statutes of 2013

SB 560* (Anderson-R) Disaster relief: sales and use tax: exemption: income taxes

Exempts from sales and use tax laws, on and after 1/1/14, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased during a disaster period for use by a qualified person to be used primarily for the performance of disaster- or emergency-related work in this state, as provided. Under Personal Income Tax Law and the Corporation Tax Law, for taxable years beginning on and after 1/1/14, excludes from income amounts received by a qualified person, as defined, for the performance of disaster- or emergency-related work in California that is performed during the disaster period, as provided.
(In Senate Governance and Finance Committee)

SB 622 (Monning-D) Taxation: sweetened beverage tax

Establishes the Sweetened Beverage Tax Law, which imposes an excise tax, at a rate of one cent per fluid ounce of added caloric sweetener in a bottled sweetened beverage or concentrate, on every distributor for distributing bottled sweetened beverages and concentrates in the state.
(In Senate Appropriations Committee)

SB 732* (Berryhill-R) Sales and use taxes: exclusion: trade-in passenger vehicle

Excludes the value of a "trade-in" from the sales and use tax for the purchase of a new car or motorcycle.
(In Senate Appropriations Committee)

SB 768* (De León-D) Cigarette and tobacco products taxes: California Tobacco Tax

Imposes an additional excise tax of $2 per package of 20 cigarettes. Imposes a one-time "floor stock tax" on the cigarettes held or stored by dealers and wholesalers.
(In Senate Appropriations Committee)

SB 782 (DeSaulnier-D) Sexual assault treatment and prevention

Imposes a tax, until 1/1/24, on persons who operate a sexually oriented business, as defined, equal to $10 per customer visit to the business. The sexually oriented business must authorize on-premises consumption of alcoholic beverages to be subject to the tax.
(In Senate Appropriations Committee)

SB 808* (De León-D) Sales and use taxes: air common carrier: Medi-Cal recipients

Provides that air common carrier's sales and use tax exemption for purchases of fuel shall not apply to purchases made if the carrier does not provide the Board of Equalization with documentation that demonstrates that contractors and subcontractors performing labor or services on the carrier's behalf provide health care coverage for their employees and dependents.
(In Senate Governance and Finance Committee)

AB 93* (Assembly Budget Committee) Economic development: taxation: credits

Institutes two new tax programs - a Sales and Use Tax exemption for manufacturing and bio-tech equipment and similar purchases, and a hiring credit under the Personal Income Tax and Corporation Tax for employment in specified geographic areas. Additionally, results in phasing-out and ending certain tax provisions related to Enterprise Zones and similar tax incentive areas, and ending the current New Jobs Credit tax incentive program. Provides for allocating income tax credits through the Governor's Office of Business and Economic Development to assist in retaining existing and attracting new business activity in the state.
Chapter 69, Statutes of 2013

AB 143* (Holden-D) Use taxes: exemption: Armed Forces: National Guard

Exempts, until 1/1/19, from the use tax property purchased by a qualified active duty or reserve member of the U.S. Armed Forces or National Guard, or his/her spouse or registered domestic partner, outside the state and prior to the report date on official orders transferring the qualified service member to the state.
Chapter 687, Statutes of 2013

AB 163* (Atkins-D) Sales and use taxes: exemption: military thrift store

Extends, for 10 years, the sales and use tax exemption for goods sold by thrift stores that are both located on a military installation and operated by a military welfare society.
Chapter 72, Statutes of 2013

AB 210 (Wieckowski-D) Transactions and use taxes

Extends the current authority for Alameda County to adopt an ordinance imposing a transaction and use tax from 1/1/14, to 12/31/20, and allows Contra Costa County to adopt an ordinance imposing a transactions and use tax in the same manner as Alameda County.
Chapter 194, Statutes of 2013

AB 220* (Ting-D) Sales and use taxes: exemption: low-emission vehicles

Provides either a partial exemption or a partial exclusion from taxes with respect to the sale of specified low-emission vehicles, as specified.
(In Assembly Revenue and Taxation Committee)

AB 300* (Perea-D) Prepaid mobile telephony services: state surcharge and fees

Changes the point of collection, on or after 1/1/15 until 1/1/18, for prepaid mobile services taxes from service providers to retailers and clarifies the imposition of tax directly on the consumer, as opposed to the carrier.
Vetoed

AB 479* (Donnelly-R) Sales and use taxes: exemptions: textbooks

Provides an exemption from the sales and use taxes for purchases of textbooks, as defined.
(In Assembly Revenue and Taxation Committee)

AB 486* (Mullin-D) Sales and use taxes: exemption: manufacturing research

Establishes a partial sales and use tax exemption, beginning 1/1/14, for specified manufacturing equipment.
(In Assembly Appropriations Committee)

AB 575* (V. Manuel Pérez-D) Sales and use tax: retail sale: counterfeit mark

Amends the Sales and Use Tax Law to include within the definition of a "retail sale" any sale of tangible personal property with a counterfeit mark or any sale of tangible personal property that is pirated intellectual property, regardless of whether the sale is for resale in the regular course of business.
(In Assembly Revenue and Taxation Committee)

AB 698 (Grove-R) Sales and use taxes: successor liability

Limits the circumstances under which a business purchaser may be held personally liable for sales and use tax liabilities of the business' former owner.
(In Assembly Revenue and Taxation Committee)

AB 718* (Melendez-R) Sales tax: exemption: sales tax holiday: April 15

Provides a sales tax exemption for tangible personal property sold on April 15 in 2014 and each calendar year thereafter.
(In Assembly Revenue and Taxation Committee)

AB 760* (Dickinson-D) Taxes: ammunition sales

Imposes a tax on retailers for the privilege of selling ammunition, as defined, at the rate of $0.05 per item of ammunition sold in this state on or after 1/1/14.
(In Assembly Revenue and Taxation Committee)

AB 781 (Bocanegra-D) Sales and use taxes: fees: administration: violations

Makes it a punishable offense for any person to sell, purchase, install, transfer or possess software programs that falsify reported sales, as specified.
Chapter 532, Statutes of 2013

AB 798* (Wagner-R) Sales and use taxes: occasional barterer

Repeals the provision considering a person making more than two retail sales in a 12-month period a retailer and includes in the definition of an occasional sale, the sale of tangible personal property in which the gross receipts are $2,000 or less, and further includes in that definition, 12 or fewer sales of tangible personal property in a 12-month period the gross receipts of which are more than $2,000, provided that the consideration for those sales is other than money.
(In Assembly Revenue and Taxation Committee)

AB 799* (Wagner-R) Sales and use tax: retailer

Considers a person making more than 12 retail sales in a 12-month period a retailer.
(In Assembly Revenue and Taxation Committee)

AB 919 (Williams-D) Sales and use taxes: veterans: itinerant vendors: repayment

Provides a procedure for a qualified veteran, who is a person who met specified requirements for being a qualified itinerant vendor between 4/1/02, and 4/1/10, to submit a claim for qualified repayments, as defined, with the Board of Equalization, as provided. On or before 3/1/15, requires the Board to certify to the State Controller the amount of qualified repayments to be made to each qualified veteran, and requires the Controller, upon appropriation by the Legislature, to make the payments of qualified repayments.
(In Assembly Revenue and Taxation Committee)

AB 1021 (Eggman-D) Alternative energy: recycled feedstock

Makes personal property that primarily processes or utilizes recycled feedstock that is intended to be reused in the production of another product or soil amendment, eligible for sales and use tax exemption under the California Alternative Energy and Advanced Transportation Financing Authority.
(In Senate Appropriations Committee)

AB 1055* (Pan-D) Taxation: qualified heavy equipment

Imposes a tax on every qualified rentee, as defined, of qualified heavy equipment, as defined, for the privilege of renting qualified heavy equipment in this state.
(In Assembly Revenue and Taxation Committee)

AB 1077* (Muratsuchi-D) Sales and use taxes: vehicle license fee: alternative fuel

Provides a partial exemption from sales and use taxes and the vehicle license fee imposed on an owner of a qualified alternative fuel motor vehicle, as defined.
(In Assembly Appropriations Committee)

AB 1112 (Ammiano-D) Transportation transactions and use taxes: Bay Area

Deletes the 1% limitation on the combined local sales tax rate under the Bay Area County Traffic and Transportation Funding Act.
Chapter 595, Statutes of 2013

AB 1326* (Gorell-R) Sales and use taxes: exemptions: unmanned aerial vehicles

Establishes a sales and use tax exemption for tangible personal property used in unmanned aerial vehicle manufacturing, and allows unmanned aerial vehicle manufacturers an income tax credit based on qualified wages paid to employees.
(In Assembly Appropriations Committee)

AB 1422 (Assembly Jobs, Economic Development And The Economy Committee) Transportation financing

Provides code maintenance and technical clean-up to the sales and use tax exemption program administered through the California Alternative Energy and Advanced Transportation Financing Authority.
Chapter 540, Statutes of 2013

Miscellaneous

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SB 241 (Evans-D) Oil Severance Tax Law

Creates the Oil Severance Tax Law and imposes a tax on any operator for the privilege of extracting oil or natural gas. Sets the tax rates at 9.5% per barrel of oil and 3.5% per unit of natural gas, based on an average price as determined by the Department of Conservation. The proposed new tax will be administered and collected by the Board of Equalization.
(In Senate Appropriations Committee)

SB 582 (Knight-R) Tax information: administration

Requires, by 1/1/15, the Franchise Tax Board, the Board of Equalization and the Employment Development Department to conduct a feasibility study on the development of a single internet portal that virtually consolidates the agencies to enable online, self-service access through a single logon for taxpayers.
Vetoed

SB 824 (Senate Governance And Finance Committee) State Board of Equalization: administration

Corrects code references for the administration of the Board of Equalization taxes and fees.
Chapter 177, Statutes of 2013

AB 42* (Perea-D) Taxation: mortgage debt forgiveness

Extends, for one additional taxable year, tax relief for income generated from the discharge of qualified principal residence indebtedness.
(In Assembly Appropriations Committee)

AB 59 (Bonta-D) School districts: parcel taxes

Specifies that provisions of existing law requiring uniform application of taxes shall not be construed as limiting a school district from assessing taxes in accordance with rational classifications among taxpayers or types of property within a school district.
(In Assembly Revenue and Taxation Committee)

AB 187* (Bonta-D) Taxation: ammunition: mental health/public safety

Creates the Ammunition Tax Fund and the Public Safety Emergency Prevention Fund, as specified. Imposes a tax on retailers at the rate of 10% of the gross receipts from ammunition sales in this state on or after 1/1/14; requires that revenues collected pursuant to these taxes be deposited in the Ammunition Tax Fund; requires monies in the Ammunition Tax Fund to be allocated in specified percentages to the School-Based Early Mental Health Intervention and Prevention Services Matching Grant Program, and to the Public Safety Emergency Prevention Fund; and requires the monies in the Public Safety Emergency Prevention Fund to be expended by the Office of Emergency Services to fund public safety programs in high crime municipalities.
(In Assembly Appropriations Committee)

AB 576 (V. Manuel Pérez-D) Revenue Recovery and Collaborative Enforcement Team Act

Establishes a pilot program to create the Revenue Recovery and Collaborative Enforcement Team consisting of specified agencies to collaborate in combating criminal tax evasion associated with the underground economy.
Chapter 614, Statutes of 2013

AB 653* (V. Manuel Pérez-D) Economic development

Establishes the California Innovation and Jobs Act, which increases the amount of the research and development tax credit and codifies the California Innovation Hub Program.
(In Assembly Appropriations Committee)

AB 701 (Quirk-Silva-D) Vehicle license fee adjustment

Increases, by $53 million, Orange County's vehicle license fee adjustment amount for the 2013-2014 fiscal year. Deletes a statute that requires a $50 million increase in the annual amount of ad valorem property tax revenue that otherwise must to be allocated to Orange County.
Chapter 393, Statutes of 2013

AB 777* (Muratsuchi-D) Taxes: exemption: space flight property

Exempts from property tax, qualified property, for use in space flight.
(In Assembly Appropriations Committee)

AB 833 (Harkey-R) Tax information: administration

Requires the Franchise Tax Board, the Board of Equalization and the Employment Development Department to conduct a feasibility study on the development of a single internet portal that virtually consolidates the agencies to enable online, self-service access through a single logon for taxpayers.
(In Senate Appropriations Committee)

AB 1070 (Frazier-D) California Transportation Financing Authority

Clarifies that specific bond issuance powers and responsibilities may apply to either the California Transportation Financing Authority or the project sponsor.
Chapter 198, Statutes of 2013

AB 1151 (Ting-D) Tax agent registration

Requires tax agents to register with the Secretary of State, and prohibits certain persons from acting as tax agents.
(In Assembly Appropriations Committee)

AB 1172* (Bocanegra-D) Property tax: intercounty base year value transfers

Authorizes any person over the age of 65 years to transfer the base year value of an original property to a replacement dwelling located in a different county without the adoption of a county ordinance so providing. Requires this provision to be applied only to inter-county transfers of base year value that occur on or after 1/1/14.
(In Assembly Local Government Committee)

AB 1411 (Assembly Revenue And Taxation Committee) Financial Institution Record Match System

Authorizes the Franchise Tax Board to use a taxpayers' updated address information obtained through the Financial Institution Record Match program for purposes other than tax collection.
Chapter 200, Statutes of 2013

AB 1427 (Assembly Local Government Committee) Local Government Reorganization Act of 2000

Proposes minor, non-controversial changes to laws affecting local government organization and reorganization.
Chapter 87, Statutes of 2013

AJR 25 (Gorell-R) Internal Revenue Service

Urges the President of the U.S. and the Internal Revenue Service (IRS) to comply with all requests related to congressional inquiries related to the IRS misconduct in a full and transparent manner, and ensures that all government employees are made available for questions relating to the application of tax exempt status for religious organizations. Urges the appointment of an independent counsel to investigate the actions of the IRS.
(In Assembly Revenue and Taxation Committee)

Index (in Measure Order)

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Note: * Denotes Urgency or Tax Levy Legislation.