State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
STATE BUDGET
SB 739* (Peace-D) 2001-02 State Budget
Enacts the 2001-02 State Budget. Provides for a spending plan of $103.3 billion: $78.8 billion from the General Fund; $21.3 billion from special funds, and $3.2 billion from bond funds. The budget increased K-12 education by $2.5 billion. The per-pupil spending is now $1,246. California schools were given $250 million for energy costs due to California's energy crisis. Other education programs receiving funding included $161 million for immediate intervention/underperforming schools program; $200 million to improve student achievement in low-performing schools; $97.9 million for special education; $10 million for the first year of a two-year project to help establish the high-tech high schools throughout the state; and $75 million in increased discretionary funding for schools. The budget includes $92 million for Cal-Grants and $118 million to continue providing $1,000 and $2,500 Governor Scholarships to high-achieving high school students and $160.4 million for University of California, Merced, to complete the initial site development, infrastructure and construction of library and laboratory facilities and to begin the planning for classroom and office buildings. In the field of public safety, more money was given to continue the fight on methamphetamine with $30 million to enhance suppression activities and hiring additional personnel. Included in the budget was $232.6 million for the Citizens' Option for Public Safety and Juvenile Justice Crime Prevention Program, and provides $35 million in one-time funding to local law enforcement agencies for the purchase of high-tech equipment. $25 million was provided for competitive grants to local forensic labs for building and renovation of lab facilities, purchase of new equipment, and replacement or upgrades of existing equipment. $2 million was provided to fund initial activities to locate and purchase a site for a new statewide DNA forensic lab. In the field of tax relief the budget revised the formula that provides for the triggering on and off of a one-quarter cent General Fund sales tax originally adopted in 1991. It contains an agricultural and rural tax relief package which includes sales tax exemptions for agricultural and forestry equipment, liquefied petroleum gas and diesel fuel. It provides for the Senior Citizens' Property Tax and Renters' Tax Association. The budget fully funds projected Medi-Cal caseloads, as well as funding for long-term care rate increases. It adopts the use of tobacco settlement funds to support expanded coverage for adults under the Healthy Families Program. In the field of social services, the budget fully funds caseload and cost-of-living adjustments for the California Work Opportunity and Responsibility to Kids Program and the Supplemental Security Income/State Supplementary Program. Includes new initiatives for foster youth, extensions of assistance programs for immigrants, and provides wage increases for the In-Home Supportive Services providers. The budget defers the shift of sales tax on gasoline targeted for the Governor's Traffic Congestion Relief Plan for two years. In addition, the budget includes a proposed constitutional amendment to permanently dedicate the sales taxes levied on gasoline to transportation-related projects, starting in 2003-04. The budget provides for a number of environmental projects: $81 million for CalFed; $48 million for air quality through retrofitting diesel school buses, providing of new school buses, offsetting of peak plant emissions, and mitigation of emissions from diesel-fueled generator; $20 million for a zero emission vehicle incentive program; $2.6 million to expand enforcement and cleanup to reduce waste and used tire stockpiling; $35 million for control cleanup; $21.3 million to enhance water quality programs; $18.4 million to acquire and restore seven river parkways; $13.5 million for environmental quality and mitigation of environmental degradation; $114 million to fund cleanup costs at the Casmalea and Stringfellow hazardous waste site; and $524.8 million for park property and $443.4 million for water projects from Propositions 12 and 13, the parks and water bonds approved by California voters in March 2000. Provides for a partnership with California Central Valley: $15 million for infrastructure improvement to facilitate economic development, $18 million for a Rural Transit System Grants program, monies as mentioned above for University of California, Merced, monies to combat methamphetamine, and the sales tax exemption for liquefied gas, farm and forestry equipment, and diesel fuel used for agriculture. Lastly, the budget contains a $2.6 billion reserve. The Governor item-vetoed $54 million in total spending, including $499 million from the General Fund. These vetoes were concentrated in Community Colleges ($124.6 million) primarily in the areas of maintenance and instructional equipment. Other programs with significant reductions included K-12 education ($130 million) and health and social services (slightly over $100 million).
Chapter 106, Statutes of 2001 - Item Veto
BUDGET TRAILER BILLS
SB 294 (Scott-D) Firearms and victim programs
Increases the fees for firearm dealer inspections by the State Department of Justice from, $85 to $115 per inspection, and requires the California Victim Compensation and Government Claims Board to establish up to five victim recovery, resource and treatment programs.
Chapter 138, Statutes of 2001
SB 347* (O'Connell-D) Education
Provides for the statutory provisions necessary to implement the K-12 provisions of the State Budget.
Vetoed by the Governor
SB 456* (Speier-D) Health insurance
Enacts the Health Insurance Portability and Accountability Act of 2001. Requires the State Office of Health Insurance Portability and Accountability (HIPAA), established by the Governor's office within the California Health and Human Services Agency, to perform specified activities required for compliance with this federal act. Requires state entities subject to HIPAA to complete an assessment prior to January 1, 2002, to determine its impact on their operations and requires state entities to cooperate with the office in achieving compliance with HIPAA. Requires the State Department of Finance to develop guidelines relating to obtaining HIPAA funding and to report to the Legislature regarding expenditures related to HIPAA implementation activities. Provides that its provisions remain in effect only until January 1, 2008, and be repealed on that date. Appropriates $45,429,000.
Chapter 635, Statutes of 2001
SB 735* (Senate Budget And Fiscal Review Committee) Education
Contains provisions necessary to implement the education provisions of the budget. It basically contains the provisions of SB 347, with several changes. Restores various community college item-vetoes. Specifies legislative intent that the community colleges receive more than one-third of any future bond proceeds deducted to higher education. Appropriates $40 million from the Proposition 98 revision account for revenue limit equalization pursuant to AB 441. Appropriates $98 million in Proposition General Fund to the community colleges. Appropriates $14.9 million in bond funds for specific community college projects through the state.
Chapter 891, Statutes of 2001 - Item Veto
SB 736* (Poochigian-R) Local law enforcement
Removes the sunset date for the Citizens' Option for Public Safety and Juvenile Justice Program and specifies that funds are not allocated by the county auditor until an approved plan is received by the local law enforcement oversight committee.
Chapter 475, Statutes of 2001
SB 740 (O'Connell-D) Charter schools
Requires charter schools to request a determination of funding from the State Board of Education in order to receive funding for nonclassroom-based instruction. Creates the Charter School Facility Grant Program to provide assistance with facilities rent and lease costs for charter schools located in low-income areas. Requires the amount of funding to be allocated to a charter school on the basis of average daily attendance that is generated by pupils engaged in nonclassroom-based instruction and states that it may be adjusted by the State Board of Education.
Chapter 892, Statutes of 2001
SB 742* (Escutia-D) General government
Implements various general government portions of the State Budget including (1) requiring the Commissioner of Corporations to reduce or suspend fees charged in connection with securities-related actions; (2) changing the loan criteria for the Child Care Facilities Program; (3) extending the benefits of State Employees' Pretax Parking Payroll Deduction Program to employees parking at private facilities, as specified; (4) extending the authority of the State Department of General Services to act as a control agency and allows departments to write off bad debts of up to $5,000; (5) extending the sunset date of the program conducted by the State Technology, Trade and Commerce Agency that provides loans and grants relative to underground storage tank cleanup; (6) increasing salaries to the chair of the Federal Counsel and specified administrative presiding judges; (7) allowing the State Department of Housing and Community Development to receive any costs, up to $50,000, from local governments who received fee payments for employee housing plan checks and did not respond within 60 days; (8) reducing members' fees and charges for residential care at the Veterans' Home of California; (9) providing for an orderly transition of the universal service telephone programs to state fiscal and budgetary control; and (10) establishing the Buy California program within the State Department of Food and Agriculture to encourage consumer nujtritional and food awareness and encourage purchases of high-quality California agricultural products.
Chapter 118, Statutes of 2001
AB 426* (Cardoza-D) Taxation relief
Provides sales tax exemptions for liquefied petroleum gas, farm and forest equipment, diesel fuel used in farming activities and for racehorse breeding stock. Revises the formula that provides for the triggering on and off of a one-quarter cent General Fund sales tax originally adopted in 1991. Increases the benefits paid under the Senior Homeowners' and Renters' Assistance Program by 45 percent on a permanent basis.
Chapter 156, Statutes of 2001
AB 427* (Hertzberg-D) Foster care
Creates the "Supportive Transitional Emancipation Program" which continues primary support for foster youth while participating in an education or training program or an activity consistent with a transitional living plan up to the age of 21. Creates the Internet-based Health and Education Passport pilot in Los Angeles, an Internet-based program for health and education information for foster care children. Establishes the Foster Youth Transitional Housing Fund to pay for new transitional housing costs for foster and emancipated youth.
Chapter 125, Statutes of 2001
AB 429* (Aroner-D) Social services
The omnibus social services budget trailer bill makes changes to programs administered by the State Department of Aging, the State Department of Health and Human Services Agency Data Center, the State Department of Rehabilitation, the State Department of Alcohol and Drug programs, the State Employment Development Department, the State Department of Social Services, the State Department of Child Support Services, the State Department of Community Services and Development, the State Franchise Tax Board, and the Office of Statewide Health Planning and Development.
Chapter 111, Statutes of 2001
AB 430* (Cardenas-D) Health budget trailer bill
Makes the necessary statutory changes to implement the health provisions of the State Budget. Establishes a new special fund, the Tobacco Fund; expands eligibility of the Healthy Families program to parents; adds cervical cancer treatment to the breast cancer services which are provided by the Breast Cancer Treatment program; makes changes relating to mental health and developmental disabilities programs and provides the State Department of Developmental Disabilities develop by April 1, 2002, evaluation and diagnostic procedures for the diagnosis of autism; and makes a number of changes to Medi-Cal.
Chapter 171, Statutes of 2001
AB 434* (Keeley-D) Highway Route 1: Hatton Canyon
Makes various legislative findings relating to the Hatton Canyon property (near the City of Carmel) by the State Department of Transportation (DOT) and provides authorization for the transfer of the property from DOT to the State Coastal Conservancy.
Chapter 136, Statutes of 2001
AB 437 (Assembly Budget Committee) Rural Transit
Establishes a new Rural Transit System Grant Program to be administered by the State Department of Transportation under guidelines adopted by the California Transportation Commission.
Chapter 333, Statutes of 2001
AB 438* (Assembly Budget Committee) Transportation finance
Defers the shifting of sales tax revenues from the General Fund to the Transportation Congestion Relief Program for two years, as specified.
Chapter 113, Statutes of 2001
AB 440* (Cardoza-D) Budget augmentations
Augments Item 9100-101-0001 of the Budget Act by $75 million, including $13.5 million for the Senior Citizens' Property Tax Assistance Program and $61.5 million for the Senior Citizens' Renters' Tax Assistance Program. Augments Item 9210-106-0001 by $5.2 million for the High Technology Grant Program for local law enforcement agencies. Specifies that the code law enforcement agency receive a minimum grant of $30,000.
Chapter 197, Statutes of 2001
AB 441* (Simitian-D) School finance
Enacts a formula to equalize school district revenue limits. Appropriates $40 million.
Chapter 155, Statutes of 2001 - Item Veto
AB 443* (Aanestad-R) Law enforcement funding
Limits the use of funds from the High Technology Law Enforcement Equipment Grants and provides grant funds for 37 county sheriff departments. Appropriates $18,500,000 annually.
Chapter 205, Statutes of 2001
AB 445 (Cardenas-D) School facilities fees
Moves the sunset date of and eliminates future appropriations from the School Facilities Fee Assistance Program.
Chapter 114, Statutes of 2001
AB 961* (Steinberg-D) Low-performing schools
Implements the New High Priority Grant Program for Low-Performing Schools.
Chapter 749, Statutes of 2001
AB 982 (Firebaugh-D) Special education
Implements the settlement of special education mandated costs claims that resulted form state special education laws that exceeded federal education mandates. Appropriates $100 million to school districts on an ongoing basis and appropriates $520 million for specified payments.
Chapter 118, Statutes of 2001
AB 1370* (Wiggins-D) Tax forms: seniors
Requires the State Franchise Tax Board to conduct a study of senior tax filing forms.
Chapter 266, Statutes of 2001
AB 1637* (Dickerson-R) Klamath River water crisis
Allocates $8 million appropriated to the State Technology, Trade and Commerce Agency in the 2001 Budget Act to the State Office of Emergency Services for the Klamath River Water Crisis Economic Assistance and Mitigation Program (Klamath project), as specified.
Chapter 511, Statutes of 2001
AB 1737* (Assembly Budget Committee) Budget Act of 2001/technical changes
Makes various technical corrections to the Budget Act in order for allocations of monies to take place.
Chapter 400, Statutes of 2001
OTHER BUDGET LEGISLATION
SB 14 (Peace-D) Budget Acts of 1999 and 2000: augmentations and tax relief
Augments the Budget Act of 1999 by a total appropriation of $739,186,000 (various funds). The purpose of this augmentation is to cover unforeseen shortfalls in the 1999-2000 Budget, as requested by the Administration. Augments the Budget Act of 2000 by $40 million from the General Fund for the Senior Citizen and Disabled Homeowner and Renter Tax Assistance Program. The State Department of Finance has requested $125 million, which is the amount necessary to pay all claims filed through December 31. The additional $15 million is added to ensure that there will be sufficient funds to pay claims filed after December 31.
Chapter 2, Statutes of 2001
SB 738 (Peace-D) Budget Act of 2000
Appropriates $528.8 million from various funds to cover unforeseen shortfalls in the Budget Act of 2000 in accordance with control Section 27 of the Budget Act.
Chapter 222, Statutes of 2001
AB 1242* (Wiggins-D) Budget augmentations and reductions
Reduces by $120,000 the appropriation to the Veterans' Home in Barstow. Reduces by $80,000 the appropriation to the Veterans' Home in Chula Vista. Augments by $200,000 the appropriation to the State Department of Fish and Game to pay for a study of the feasibility of "maintaining in good condition the fish in Rector Creek below Rector Dam." Augments by $250,000 the appropriation to the State Department of Water Resources to pay for a study to determine the water demand of state facilities entitled to water from Rector Reservoir, and to develop related rules.
(In Senate Appropriations Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 73* (Dunn-D) Low-income housing tax credit
Increases the annual allocation of the low-income housing tax credit from $50 million to $78 million in 2001 and adjusts amount annually for inflation.
Chapter 668, Statutes of 2001
SB 215* (Burton-D) Income tax return: peace officers
Changes the appropriation procedure for the California Police Officer Memorial Foundation Fund by designating the State Department of the California Highway Patrol as the agency responsible for allocation of the appropriated funds to the California Peace Officer Memorial Commission.
Chapter 274, Statutes of 2001
SB 324 (Ackerman-R) Corporations: tax liabilities
Streamlines certain corporate mergers by eliminating the redundant requirement that the State Franchise Tax Board certifies that the franchise and income tax obligations of a disappearing entity have been satisfied.
Chapter 50, Statutes of 2001
SB 366 (Haynes-R) Taxation: innocent investors
Provides that no levy for an underpayment for any taxable year starting on or before December 31, 2000, attributive to an abusive tax shelter shall be made on the principal residence or proceeds from a transaction involving the principal residence of an innocent investor and provides that a lien on that property, or the proceeds of the sale of that property, shall be released, as provided.
Chapter 669, Statutes of 2001
SB 409* (Vincent-D) Tax credits: qualified deposits
Extends the sunset date on the tax credit for investment in community development financial institutions until July 1, 2007, as specified.
Chapter 535, Statutes of 2001
SB 445 (Burton-D) Taxation: taxpayers' bill of rights
Adds legislative findings to the taxpayers' bill of rights applicable to the income tax/corporation tax laws that the purposes of any tax proceeding between the State Franchise Tax Board (FTB) and a taxpayer is determining the correct tax liability. In furtherance of this purpose states an intent that the FTB may inquire into, and shall allow the taxpayer every opportunity to present, all relevant information pertaining to the taxpayer's liability.
Chapter 670, Statutes of 2001
SB 1185 (Senate Revenue And Taxation Committee) Taxation
Renames the Bank and Corporation Tax Law as the Corporation Tax Law. Revises the manufacturer's investment credit and recaptures provisions of law. Revises voluntary disclosure program to trusts. Clarifies the claim for refund time periods.
Chapter 543, Statutes of 2001
SB 17XX* (Brulte-R) Tax credit: solar energy system
Provides a tax credit for purchases and installation of solar energy systems, as specified.
Chapter 12, Statutes of 2001
Similar legislation is as follows: SB 17X* (Brulte-R), which died at the Assembly Desk; AB 79X* (Nakano-D), which died in Assembly Revenue and Taxation Committee; AB 86* (Bill Campbell-R), which died in Assembly Revenue and Taxation Committee; and AB 872* (Nakano-D), which is in Assembly Revenue and Taxation Committee.
SB 75XX* (Ortiz-D) Income tax deduction: interest
Allows a tax deduction for interest paid on a loan financed through a public utility company to purchase energy efficient equipment and products for California residences, as specified.
Chapter 5, Statutes of 2001, Second Extraordinary Session
Similar legislation is SB 75X*, which died in Senate Revenue and Taxation Committee.
AB 10* (Corbett-D) Taxation: real estate investment trusts
Conforms state law to federal law relative to real estate investment trusts.
Chapter 4, Statutes of 2001
AB 44* (Wiggins-D) Income tax relief: Napa earthquake
Provides income tax relief for those who suffered losses as a result of the September 2000 earthquake in Napa.
Chapter 618, Statutes of 2001
AB 110 (Zettel-R) Income tax credit: credentialed teachers
Provides that the accuracy-related penalty imposed by the State Franchise Tax Board does not apply to tax credits authorized for credentialed teachers claimed on tax returns filed for taxable years starting on or after January 1, 2000 and before January 1, 2001.
Chapter 410, Statutes of 2001
AB 238* (Rod Pacheco-R) Taxation: net operating losses: Pierce's disease
Allows special net operating loss treatment to losses sustained by farmers as a result of Pierce's disease and its vectors.
Chapter 623, Statutes of 2001
AB 402 (Papan-D) Taxpayer contributions: Lupus
Allows the addition of a new voluntary contribution (checkoff) on the personal income tax form to fund the California-based operating chapters of the Lupus Foundation of America.
Chapter 455, Statutes of 2001
AB 816* (Thomson-D) Income tax: sale of residence
Conforms to federal tax practice by allowing California taxpayers to exclude gains from the sale or exchange of a personal residence from the computation of their gross income for state income tax purposes.
Chapter 164, Statutes of 2001
AB 866* (Diaz-D) Tax credit: child care
Extends the availability of the Employer Child Care Program tax credit to November 1, 2007 and disallows an employer credit for an employee's contribution to a dependent care plan.
Chapter 650, Statutes of 2001
AB 898* (Leach-R) Income taxes: limited liability companies
Sets permanently the amount of the limited liability company (LLC) annual fee and amends the definition of total income to remove income reported to California for purposes of the LLC annual fee by another LLC.
Chapter 391, Statutes of 2001
AB 1115 (Assembly Revenue And Taxation Committee) Income taxation
Clarifies the methodology to be used by nonresidents and part-year residents when computing the amount of California tax owed. Corrects misleading references to the annual tax paid by limited partnerships. Changes the law that alternative minimum tax credits be applied before any credit that can reduce regular tax below tentative minimum tax. Provides a default rule that allows holders of interests in pass-through entities to claim pass-through credits regardless of the month in which the holder's tax year begins. Allows the State Franchise Tax Board (FTB) to hold open up to seven years the statute of limitations on refund claims for taxpayers on installment payment plans. Allows the FTB to disclose confidential taxpayer information to selected persons solely for use in an action or proceeding affecting the personnel rights of an employee or former employee.
Chapter 920, Statutes of 2001
AB 1116 (Assembly Revenue And Taxation Committee) Taxation
Allows the State Franchise Tax Board (FTB) to adjust income tax withholding rates in the first year following the enactment of a new law and establishes a process for taxpayers to appeal adjustments to tax credit carryover amounts made by the FTB.
Chapter 191, Statutes of 2001
AB 1151* (Rod Pacheco-R) Education IRAs
Increases the amounts that can be contributed to an Education Individual Retirement Account (IRA) over the next five years and allows taxpayers to contribute an Education IRA for elementary and secondary education costs.
(In Assembly Revenue and Taxation Committee)
AB 1370* (Wiggins-D) Tax forms: taxpayers 65 years or older
Requires the State Franchise Tax Board to conduct a study of senior tax filing forms and to report to the Legislature before January 1, 2002 on the results of the study.
Chapter 266, Statutes of 2001
Other Income and Corporation Tax
SB 44* (Alpert-D) Income Tax Scholarshare Contributions
Creates a refundable tax credit of up to $500 for contributions to the State Scholarshare program.
(In Senate Revenue and Taxation Committee)
Similar legislation is SB 782 (Brulte-R), which is in Senate Revenue and Taxation Committee and AB 26 (Nation-D), which is in Assembly Revenue and Taxation Committee.
SB 48* (McClintock-R) Income tax: renters tax credit
Increases the renter tax credit from $60 ($120 joint) to $266 ($532 joint) and to be indexed for inflation.
(In Senate Revenue and Taxation Committee)
SB 49* (Speier-D) Income taxes: gifts
Conforms the federal tax treatment of donations of publicly-traded stock to private foundations.
(In Senate Appropriations Committee)
SB 114* (Haynes-R) Alternative minimum tax
Eliminates charitable contributions of certain property from the list of items that can result in the payment of alternative minimum tax.
(In Senate Revenue and Taxation Committee)
SB 121* (Murray-D) Tax credit: Internet
Provides an Internet service provider tax credit of $200 for low-income households that provide services with a personal computer, an Internet connection, and at least one year of Internet service.
(In Senate Revenue and Taxation Committee)
SB 155* (Oller-R) Income taxes credit: drugs
Provides a permanent refundable tax credit equal to 100 percent of the amount paid by taxpayers who are at least 55 years old for prescription drugs that are not reimbursed by a third party.
(In Senate Revenue and Taxation Committee)
SB 220 (Oller-R) Tax credit: electrical generators
Provides a tax credit for the purchase of a backup generator and for related backup and switching equipment.
(Failed passage in Senate Environmental Quality Committee)
Similar legislation was SB 38X and SB 38XX (Oller-R), which died in the Senate Environmental Quality Committee.
SB 268* (Dunn-D) Tax credit: English-as-a-second-language
Provides tax credits for qualified expenses in connection with providing English-as-a-second-language classes.
(In Senate Revenue and Taxation Committee)
SB 376* (Johnson-R) Corporation taxes: minimum franchise tax
Reduces the minimum franchise tax on annual tax to $500 for all business institutes.
(In Senate Revenue and Taxation Committee)
SB 401* (Soto-D) Homeownership tax credit
Provides for a homeownership tax credit for qualified lenders.
(In Senate Revenue and Taxation Committee)
SB 415 (Dunn-D) Taxation: electronic filing
Requires the State Franchise Tax Board to provide a means to electronically transmit via the Internet directly to the board the final form of individual income tax returns, free of charge, without the use of a third party intermediary, as specified.
(In Assembly Appropriations Committee)
SB 435* (Monteith-R) Tax credits: irrigation
Creates a tax credit for the cost of a farm irrigation system improvement that provides water conservation or savings and allows a tax deduction of costs to build or purchase a water filter system to prevent contaminated agricultural water from entering public waterways.
(In Senate Revenue and Taxation Committee)
SB 553* (Vincent-D) Tax credits: qualified contributions
Allows a tax credit in an amount equal to 20 percent of the fair market value of any qualified contribution to a nonprofit housing or community development organization.
(In Senate Revenue and Taxation Committee)
Similar legislation is SB 981 (Haynes-R), which is in Senate Revenue and Taxation Committee.
SB 558* (Morrow-R) Tax credits: education
Provides a tax credit for businesses that lend employees to public schools to read with and test lend employees to public schools to teach mathematics and science.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 559* (Morrow-R) Manufacturers' Investment Tax Credit
Increases the manufacturers' reinvestment tax credit and extends the credit to mining and non-public-utility electric industries.
(In Senate Revenue and Taxation Committee)
SB 571* (Morrow-R) Excessive Energy Costs Tax Credit
Provides a tax credit for any excessive energy costs paid by residential or commercial customers.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
Similar legislation was SB 49X (Morrow-R), which died in Senate Revenue and Taxation Committee and SB 49XX (Morrow-R), which failed passage in Senate Revenue and Taxation Committee.
SB 595* (Chesbro-D) Manufacturing Equipment Tax Credit
Extends the manufacturing equipment tax credit to wine tanks and foundations.
(In Senate Revenue and Taxation Committee)
SB 607* (Oller-R) Taxes: net operating losses
Conforms state law to federal law on net operating losses including allowing a net operating loss to be carried back.
(In Senate Revenue and Taxation Committee)
SB 630* (Poochigian-R) Income tax credit: low performing schools
Allows a tax credit for uniforms of dependents either attending a low-performing school or whose residence is within the boundary of a low-performing school.
(In Senate Revenue and Taxation Committee)
SB 654* (Haynes-R) Taxation: credits: electricity conservation
Allows a tax credit in the amount equal to the product of a taxpayer's energy conservation percentage, not to exceed 25 percent, and the cost of electricity used by the taxpayer in this State, and are to be refundable upon appropriation by the Legislature.
(Failed passage in Senate Energy, Utilities and Communications Committee)
Similar legislation was SB 54X (Haynes-R) and SB 54XX (Haynes), which died in Senate Energy, Utilities and Communications Committee.
SB 657* (Scott-D) Bank and corporation taxes: water's-edge election
Revises water's-edge election procedures by, among other things, providing that elections made under current law may be perfected, and by providing that elections be made by statutory election, as provided, rather than by contract.
(In Senate Appropriations Committee)
SB 677* (McPherson-R) Tax credits: seismic safety
Allows a tax credit for the certified final cost of expenditures necessary to comply with Chapter 740, Statutes of 1994, relating to seismic safety requirements.
(In Senate Revenue and Taxation Committee)
SB 704 (Knight-R) Taxation: interest
Enacts the Tax Refund Fairness Act to require the State Franchise Tax Board to pay simple interest on refunds from the date of the tax overpayment to the date the amount is refunded to the taxpayer.
(In Senate Revenue and Taxation Committee)
SB 718 (Poochigian-R) Tax credit: motor oil recycling
Provides a tax credit for the cost of motor oil recycling equipment.
(In Senate Revenue and Taxation Committee)
SB 719* (Poochigian-R) Tax credits: health insurance
Creates a refundable tax credit for health insurance paid by the taxpayer for any member of the taxpayer's family that is eligible to receive benefits under the Healthy Families Program.
(In Senate Revenue and Taxation Committee)
SB 733* (Brulte-R) Qualified tuition programs
Conforms state law with federal tax legislation concerning qualified college savings plans such as the Golden Share Scholarship Trust.
(In Senate Appropriations Committee)
SB 831 (Poochigian-R) Income tax forms
Requires the State Franchise Tax Board to allow all specified income eligible taxpayers to file a 540 2EZ form.
(In Senate Revenue and Taxation Committee)
SB 846* (Ackerman-R) Tax credits: doctors and lawyers
Allows a tax credit for free services provided by an attorney, doctor, dentist, or optometrist on behalf of any nonprofit charitable organization that helps the poor.
(In Senate Revenue and Taxation Committee)
SB 853* (Ortiz-D) Income taxes: deductions
Allows a deduction for interest paid on a loan financed through a utility company to purchase energy efficient equipment products for California residences.
(In Senate Revenue and Taxation Committee)
SB 875* (Poochigian-R) Manufacturers investment credit
Extends the manufacturers' investment tax credit to agricultural and mineral extraction industries.
(In Senate Revenue and Taxation Committee)
SB 877* (Poochigian-R) Tax credits: cogeneration equipment
Grants a tax credit equal to the portion of a dairy farm's property taxes attributable to the presence of cogeneration equipment.
(In Senate Revenue and Taxation Committee)
SB 906 (Bowen-D) Taxes: claims for refunds
Allows a tolling of the statute of limitations in regard to taxpayers filing a claim for refund before the tax is fully paid.
(In Assembly Revenue and Taxation Committee)
SB 914* (Battin-R) Tax credits: roof replacements
Allows a tax credit for the cost of replacing an inflammable roof with a fire retardant roof material.
(In Senate Revenue and Taxation Committee)
SB 957* (Ackerman-R) Tax credit: dependents
Increases the dependent exemption credit to $500 per dependent for the 2001 tax year and indexes the credit for inflation each year.
(In Senate Revenue and Taxation Committee)
SB 1014* (Johnson-R) Corporation taxes: apportionment
Provides that all business income is to be apportioned to the state by multiplying the business income by the sales factor, except that with respect to an extractive business activity, a trade or business would be allowed to apportion its business income based upon the revised formula or in accordance with the three-factor formula, as provided.
(In Senate Revenue and Taxation Committee)
SB 1017* (Perata-D) Income taxes: estates or trusts
Provides that the income tax is not to apply to any qualified portfolio capital gain of an estate or trust if the fiduciary so elects.
(In Senate Revenue and Taxation Committee)
SB 1082 (Vasconcellos-D) Taxpayer contributions: senior citizens
Replaces the requirement that the tax checkoff for the California Fund for Senior Citizens must meet the $250,000 minimum contribution test starting in 2001 with the requirement that it must meet the test starting in 2003.
(In Assembly Revenue and Taxation Committee)
SB 1084* (Haynes-R) Tax credits: new markets tax credit
Allows a tax credit for initial investment entities that invest in qualified low-income community businesses.
(In Senate Revenue and Taxation Committee)
SB 1099* (Soto-D) Corporation taxes: prescription drugs
Prohibits corporate manufacturers from deducting the cost of advertising prescription drugs.
(In Senate Revenue and Taxation Committee)
SB 1121 (Margett-R) Tax work opportunity credits
Allows a tax credit, in conformity with the federal tax laws, paid to individuals who are qualified state disability insurance recipients.
(In Senate Revenue and Taxation Committee)
SB 1123* (Costa-D) Manufacturers' investment tax credits
Modifies the manufacturers' investment tax credit by allowing lessees of equipment to elect for the credit to be claimed by the equipment lessor.
(In Senate Revenue and Taxation Committee)
SB 1163* (Vasconcellos-D) Tax credit: information technology training
Provides a tax credit for the cost of certain information technology training.
(In Senate Revenue and Taxation Committee)
SB 1165* (Brulte-R) Research and development tax credit
Increases the research and development tax credit from 15 percent of the excess of the qualified research expenses to 20 percent.
(In Senate Revenue and Taxation Committee)
SJR 14 (Poochigian-R) Marriage income tax penalty
Requests the U.S. President and Congress to enact legislation that would eliminate the marriage penalty that currently exists in the application of federal income tax laws.
(In Senate Revenue and Taxation Committee)
SB 1X* (Soto-D) Income/corporation tax: electrical windfall profit tax
Imposes an electrical windfall profits tax on sellers of energy in California, as specified. Specifies that revenue generated from the tax will be distributed, in equal amounts, to personal income taxpayers in the form of a refundable income tax credit, the California Electricity Consumers Credit.
(Died at Assembly Desk)
Similar legislation was SB 2XX (Soto-D), which failed passage on the Assembly Floor.
SB 16X* (Soto-D) Tax credit: elective generators
Allows a refundable tax credit in an amount equal to 60 percent of the expenses paid or incurred by a taxpayer for a qualified electric generator providing electric service onsite at a dairy farm located in the State.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was SB 16XX (Soto-D), which died in Senate Revenue and Taxation Committee.
SB 71X (Perata-D) Tax credits: power generation
Allows a taxpayer to make an irrevocable election to claim a credit for the costs paid or incurred to purchase or lease and install a power generation system on property located in California for the production of electricity, used onsite, as specified.
(Died in Senate Energy, Utilities and Communications Committee)
Similar legislation was SB 71XX, which died in Senate Energy, Utilities and Communications Committee.
AB 17* (Hollingsworth-R) Income tax rates
Reduces the personal income tax rates over a four-year period.
(In Assembly Revenue and Taxation Committee)
AB 39* (Thomson-D) Health insurance tax credits
Allows a refundable tax credit for an employer who provides health coverage, as specified.
(In Assembly Revenue and Taxation Committee)
AB 64* (Alquist-D) Tax reduction: long-term care
Allows a tax deduction for the cost of long-term care insurance, as specified.
(In Assembly Revenue and Taxation Committee)
AB 91* (Zettel-R) Jet operating losses tax deduction
Conforms state law to federal law on net operating losses.
(In Assembly Revenue and Taxation Committee)
Similar legislation is AB 339 (Correa-D), which is in Assembly Appropriations Committee.
AB 106* (Cedillo-D) Earned income tax credit
Provides a refundable tax credit equal to 1.5 percent of the federal earned income tax credit.
(In Assembly Appropriations Committee)
AB 116* (Nakano-D) Income tax exclusion: small business
Provides for a 100 percent exclusion of capital gain on small business stock held more than five years.
(In Senate Revenue and Taxation Committee)
AB 149* (Zettel-R) Teacher tax credit
Extends the teacher retention tax credit to credentialed individuals who provide support services to students.
(In Assembly Revenue and Taxation Committee)
AB 166* (Cedillo-D) Tax credits: rehabilitation
Allows a tax credit on the federal rehabilitation of historic building tax credit and provides a credit for rehabilitation of a certified historic structure within a redevelopment area.
(In Assembly Appropriations Committee)
AB 190 (Longville-D) Income tax: campaign finance
Allows taxpayers to designate on their income tax returns up to $5, or up to $10 in case of married individuals filing a joint return, to be transferred to a legislative election fund.
(In Assembly Elections, Reapportionment and Constitutional Amendments Committee)
AB 240* (Runner-R) Manufacturers' investment tax credit
Increases the manufacturers' investment tax credit and extends to various businesses.
(In Assembly Revenue and Taxation Committee)
AB 246* (Bill Campbell-R) Income tax credit: adoption
Increases the tax credit allowed for adoption costs.
(In Assembly Revenue and Taxation Committee)
AB 265* (Alquist-D) Income tax exemption: seniors
Allows taxpayers who are at least 65 to be exempt from income tax, as specified.
(In Assembly Revenue and Taxation Committee)
AB 273* (Nakano-D) Income tax deduction: mortgage insurance
Allows a first-time homeowner to claim a deduction for mortgage insurance, as specified.
(In Assembly Revenue and Taxation Committee)
AB 278* (Cohn-D) Manufacturers' investment tax credit
Increases manufacturers' investment tax credit from six percent to seven percent and extends the sunset date for the credit to 2008.
(In Senate Revenue and Taxation Committee)
AB 290* (Cogdill-R) Manufacturers' investment tax credit
Extends the manufacturer's investment tax credit to include taxpayers who are engaged in specified businesses relating to certain agricultural and mineral extraction businesses.
(In Assembly Revenue and Taxation Committee)
AB 294* (Zettel-R) Income tax: military retirements
Allows a gross income exclusion for survivor benefits received under several federal survivor programs for military retirees.
(In Assembly Revenue and Taxation Committee)
AB 305* (Strickland-R) Income taxes: seniors
Gives qualifying seniors a reduced tax rate and the option of using a new modified form 540 EZ.
(In Assembly Revenue and Taxation Committee)
AB 339* (Correa-D) Net operating loss reduction
Conforms state law to federal law on net operating losses (NOL), except the provision of federal law that allows NOLs to be carried back two years.
(In Assembly Appropriations Committee)
AB 350* (Rod Pacheco-R) Income tax credit: medical expenses
Allows a tax credit for senior citizens of up to $400 for medical expenses.
(In Assembly Revenue and Taxation Committee)
AB 361* (Kehoe-D) Corporation tax: computer technology
Allows corporations to claim a larger than ordinary tax deduction for the contribution of computer technology and equipment to educational institutions.
(In Assembly Revenue and Taxation Committee)
AB 373* (Leach-R) Tax deduction: veterinary services
Allows a veterinary service deduction for taxpayers who adopt animals from certain qualifying institutions.
(In Senate Revenue and Taxation Committee)
AB 377* (Harman-R) Corporation taxes
Allows a water's-edge taxpayer that has an affiliate company located in Puerto Rico to account for profits by assigning 50 percent of its profits to each entity.
(In Assembly Revenue and Taxation Committee)
AB 383* (Chan-D) Corporate taxes: exemptions
Disallows a tax exemption to any organization that operates or controls at least 26 general acute care hospitals if that organization does not meet unspecified criteria.
(In Assembly Appropriations Committee)
AB 462* (Wyland-R) Employer public school math or science teacher credit
Allows employees a tax credit related to lending an employee to a public school to teach math or science.
(In Assembly Revenue and Taxation Committee)
AB 465* (Wyman-R) Film production
Creates a tax credit of one-third of the costs to produce a film.
(In Assembly Revenue and Taxation Committee)
AB 475* (Cogdill-R) Tax credits: minimum wage
Allows a small business that is located in a qualified area a tax credit based on a percentage of employee's wages.
(In Assembly Revenue and Taxation Committee)
AB 483* (Shelley-D) Corporation taxes: insurance company dividends
Specifies that the insurance company dividends deduction is not limited to use by corporations that are commercially domiciled in California.
(In Senate Revenue and Taxation Committee)
AB 485* (Runner-R) Tax credits: Joint Strike Fighter
Delays the wage and property tax credits of the Joint Strike Fighter program by two years.
(In Assembly Appropriations Committee)
AB 513* (Strickland-R) Income tax credit: drugs
Creates a tax credit for seniors 65 years or older for the costs of prescription drugs.
(In Assembly Revenue and Taxation Committee)
AB 547* (Maldonado-R) Minimum franchise tax
Provides that the minimum franchise tax and the annual tax would not be assessed in the year that a final return is filed and permits certain suspended corporations to dissolve without requiring payment of certain tax liabilities.
(In Assembly Appropriations Committee)
AB 595* (Leach-R) Income tax: dependent exemption credit
Increases the dependent exemption tax credit from $235 to $500.
(In Assembly Revenue and Taxation Committee)
AB 641* (Briggs-R) Targeted tax areas: expansion and credits
Expands a targeted tax area by no more than 15 percent and adds agricultural services and business services to the list of trades or businesses that may claim targeted tax areas.
(n Assembly Revenue and Taxation Committee)
AB 654* (Horton-D) Tax credits: energy conservation measures
Provides that a refundable tax credit for personal income taxpayers who purchase energy efficient residential appliances and a deduction for all taxpayers that install energy conservation measures.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 102X (Wayne-D), which died in Assembly Revenue and Taxation Committee, AB 133X (Horton-D), which died at the Assembly Desk, and AB 25XX (Horton-D), which died in Assembly Housing and Community Development Committee.
AB 660* (Nakano-D) Research and development tax credits
Increases the state's alternative incremental research expense tax credit to ten percent of the prior federal percentages.
(In Assembly Appropriations Committee)
AB 665* (Bates-R) Adoption tax credit
Allows a tax credit for adoption expenses not covered by the current state child adoption credit.
(In Assembly Appropriations Committee)
AB 694* (Corbett-D) Tax conformity
Provides for conformity with the federal law on tax law.
(In Assembly Revenue and Taxation Committee)
AB 738* (Lowenthal-D) Tax credits: community development corporations
Allows a tax credit equal to 50 percent of the certified amount contributed to a community development corporation.
(In Assembly Appropriations Committee)
AB 790* (Maldonado-R) Health care tax credit: agricultural workers
Creates an employer tax credit for providing health care or health insurance to farmworker employees.
(In Assembly Revenue and Taxation Committee)
AB 813* (Briggs-R) Tax credits: hot water recirculation systems
Provides a tax credit equal to 50 percent of the costs of a hot water recirculating system.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 76XX (Briggs-R), which died in Assembly Revenue and Taxation Committee.
AB 845 (Nakano-D) Dry cleaning technology tax credit
Allows a tax credit for dry cleaning technology.
(In Assembly Revenue and Taxation Committee)
AB 847* (La Suer-R) Income tax credits: dependents
Increases the income amount used to determine the credit percentage claimed by the taxpayer under the household and dependent care tax credit and adds a new child adoption tax credit.
(In Assembly Revenue and Taxation Committee)
AB 894* (Nakano-D) Corporation taxes: capital losses
Allows capital losses to offset any other income of a corporation and allows a carryover tax credit to a corporation to the extent that the corporation would have paid less in tax had capital losses been treated in this manner in prior years.
(In Assembly Revenue and Taxation Committee)
AB 902* (Alquist-D) Tax credit: employers
Allows a nonrefundable tax credit to employers who lend a qualified employee to a public middle or high school (grades 7-12) in California or a community college in California to teach math or science.
(In Senate Revenue and Taxation Committee)
AB 928 (Daucher-R) Tax credits: Live Near Your Work
Enacts the Live Near Your Work program which authorizes a tax credit in an amount equal to 100 percent of the amount paid or incurred by an employer for Live Near Your Work program grants.
(In Assembly Housing and Community Development Committee)
AB 1001 (Longville-D) Space industry: tax credits and deductions
Allows similar enterprise zone tax credits and deductions for a person or entity conducting a trade or business within a spacesport development zone, if the business is primarily engaged in launch related activities, and then only for those parts of a business directly enjoyed in those activities.
(In Assembly Revenue and Taxation Committee)
AB 1054* (Cogdill-R) Tax credit: irrigation systems
Allows a tax credit for the purchases and installations of an irrigation system improvement that is used for the production of farm income, and is installed on agricultural land in California that is owned or leased by the taxpayer at the time of installation.
(In Assembly Revenue and Taxation Committee)
AB 1057* (Cogdill-R) Income tax credit: highway maintenance
Allows a tax credit in an amount equal to 50 percent of the amount paid or incurred at the fair market value of the materials, equipment, or service donated by a taxpayer for maintenance or roadside enhancement of a section of state highway.
(In Assembly Revenue and Taxation Committee)
AB 1117 (Assembly Revenue And Taxation Committee) Tax refunds
Provides that a valid claim for a tax refund is to be a claim only for purposes of tolling the statute of limitations under specified conditions, if the tax has not been paid.
(In Assembly Appropriations Committee)
AB 1122* (Corbett-D) Taxation: federal conformity: terrorism victims
Revises references to the federal Internal Revenue Code in state law relating to estates, trusts, beneficiaries, and decedents, to include the federal Victim of Terrorism Relief Act of 2001.
(In Senate Revenue and Taxation Committee)
AB 1124 (Koretz-D) Power generation tax credits
Allows a tax credit for a percentage of the cost to purchase or lease and to install a power generation system and allows a credit equal to the sales or use tax paid for the purchase of a power generation system.
(In Assembly Utilities and Commerce Committee)
Similar legislation was AB 27X and AB 29XX (Koretz-D), which died in Assembly Appropriations Committee.
AB 1166* (Bill Campbell-R) Income tax credits: drugs
Creates a 25 percent tax credit for seniors 65 years of age or older for the costs of prescription drugs.
(In Assembly Revenue and Taxation Committee)
AB 1169* (Bill Campbell-R) Manufacturers' investments tax credit
Extends the manufacturer's investment tax credit to businesses that generate electricity from fossil fuel or other sources for seven years.
(In Assembly Revenue and Taxation Committee)
AB 1174* (Alquist-D) Tax credits: higher education
Creates a refundable tax credit for the costs of higher education.
(In Assembly Revenue and Taxation Committee)
AB 1221* (Rod Pacheco-R) Income taxes: deductions
Allows a qualified taxpayer who does not itemize, a direct charitable deduction as specified.
(In Assembly Revenue and Taxation Committee)
AB 1222* (Rod Pacheco-R) Income tax credits: dependents
Increases the tax credit for each dependent over a four-year period and then adjusts for inflation.
(In Assembly Revenue and Taxation Committee)
AB 1224* (Rod Pacheco-R) Income tax rate: reductions
Reduces all marginal tax rates as specified.
(In Assembly Revenue and Taxation Committee)
AB 1257* (Cardenas-D) Tax credits: child care facilities
Allows for a tax credit with respect to qualified child care facilities, as specified.
(In Assembly Revenue and Taxation Committee)
AB 1269* (Bill Campbell-R) Tax credits: energy-reducing devices
Allows a tax credit for energy-reducing devices, as specified.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 84XX (Bill Campbell-R), which died in Assembly Revenue and Taxation Committee.
AB 1275* (Bill Campbell-R) Manufacturers' investment tax credit
Expands the manufacturer's tax credit by expanding the definition of qualified taxpayer and property to include taxpayers and property related to oil and gas extraction industries.
(In Assembly Revenue and Taxation Committee)
AB 1276* (Bill Campbell-R) Manufacturer's investment tax credit
Expands the definition of qualified taxpayer and property to include taxpayers and property related to certain elective power generators.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 96X (Bill Campbell-R), which died in Assembly Revenue and Taxation Committee.
AB 1320 (Rod Pacheco-R) Tax penalties
Changes the calculation of the penalty for taxpayers who fail to file an income tax return after the State Franchise Tax Board sends them a written demand to file.
(In Assembly Appropriations Committee)
AB 1353* (Wiggins-D) Income tax credit: political contributions
Creates a refundable income tax credit for political contributions made by individuals.
(In Assembly Appropriations Committee)
AB 1366* (Harman-R) Tax credits: research and development
Increases the tax credit for qualified research expenses from 15 percent to 24 percent of the costs of energy conservation and efficiency technology research and development.
(In Assembly Revenue and Taxation Committee)
AB 1383* (Daucher-R) Income taxes: dependent exemption credit
Allows divorced or separated parents to divide the dependent exemption credit equally.
(In Assembly Revenue and Taxation Committee)
AB 1413* (Hollingsworth-R) Tax credit: research and development
Increases the alternative incremental research expense tax credit to equal the prior federal credit percentages as they existed on January 1, 1998.
(In Assembly Revenue and Taxation Committee)
AB 1569* (Shelley-D) Corporation taxes: net income
Allows all corporations a tax deduction for dividends received from an insurance company subsidiary.
(In Assembly Revenue and Taxation Committee)
AB 1591* (Leslie-R) Tax credits: new markets
Allows a tax credit for investments in a qualified community development entity.
(In Assembly Revenue and Taxation Committee)
AB 1625* (Pescetti-R) Tax credits: donations
Creates a 100 percent tax credit for donations to a nonprofit charitable organization that provides private school scholarships to low-income children.
(In Assembly Revenue and Taxation Committee)
AB 1631* (Pescetti-R) Income taxes: medical savings account
Allows both a tax credit and a deduction for any contribution made to a California medical savings account.
(In Assembly Revenue and Taxation Committee)
AB 1642* (Harman-R) Corporation tax: apportionment
Provides that all business income is to be apportioned to this state by multiplying the business income by the sales factor, except that with respect to an extractive business activity, a trade or business would be allowed to apportion its business income based upon the revised formula or in accordance with the three-factor formula, as provided.
(In Assembly Revenue and Taxation Committee)
AB 4X* (Daucher-R) Tax credit: electrical generation
Creates a 100 percent tax credit for the purchase of emission reduction credits for an electrical generating facility.
(Died in Assembly Revenue and Taxation Committee)
AB 15X* (Rod Pacheco-R) Tax credit: energy conservation
`Allows a tax credit in an amount not to exceed $1,000 for the qualified costs paid or incurred by a taxpayer for energy conservation measures.
(Failed passage in Assembly Revenue and Taxation Committee)
Similar legislation was AB 15XX (Rod Pacheco-R), which died in Assembly Revenue and Taxation Committee.
AB 115X (Harman-R) Tax credit: Inactive generation power
Allows a tax credit in an amount equal to 35 percent of the cost paid or incurred by a taxpayer during the taxable year for the purchase and installation of qualified equipment installed on any inactive power generation plant in the State.
(Died in Assembly Revenue and Taxation Committee)
Similar legislation was AB 43XX (Harman-R), which died in Assembly Revenue and Taxation Committee.
AB 81XX* (Cogdill-R) Tax deduction: energy conservation
Allows a taxpayer to elect to take a tax deduction in an amount equal to 25 percent of the cost paid or incurred for qualified energy conservation measures.
(Died in Assembly Appropriation Committee)
Property Tax
SB 12* (Chesbro-D) Property tax: earthquake relief
Provides state reimbursement of local property tax losses as a result of the earthquake in Napa County in September 2000.
Chapter 158, Statutes of 2001
SB 48* (McClintock-R) Property taxation: homeowners' exemption
Increases the homeowners' exemption, from $7,000 to $25,000, and indexes it for inflation.
(In Senate Revenue and Taxation Committee)
SB 74 (Speier-D) Property tax revenue shifts: libraries
Exempts library districts from the requirement to shift property tax revenues to the Educational Revenue Augmentation Fund in their county.
(In Assembly Appropriations Committee)
SB 92 (Torlakson-D) Property tax revenue shifts: fire districts
Exempts special districts that provide fire protection or fire suppression services from the obligation to shift property tax revenues to the Educational Revenue Augmentation Fund in their respective counties.
(In Assembly Appropriations Committee)
SB 93 (Figueroa-D) Property tax revenue shifts: park districts
Exempts recreation and park districts from the obligation to shift property tax revenues to the Educational Revenue Augmentation Fund in their respective counties.
(In Assembly Appropriations Committee)
SB 94 (Torlakson-D) Educational Revenue Augmentation Fund (ERAF): libraries
Allows a county auditor to transfer up to three percent of the Educational Revenue Augmentation Fund obligation of a county, or city and county, to a county general fund library.
(In Assembly Appropriations Committee)
SB 198* (Chesbro-D) Property tax exemption: nonprofit organizations
Extends through the 2012 lien date the property tax exemption for open space land owned by nonprofit organizations.
Chapter 533, Statutes of 2001
SB 210 (Senate Local Government Committee) Delinquent property taxes
Substitutes county tax collectors for county assessors in the statute that requires county officials to notify delinquent taxpayers that they will provide taxpayer identification numbers to the State Controller to intercept state payments to satisfy delinquent unsecured property taxes.
Chapter 176, Statutes of 2001
SB 218* (Dunn-D) Senior citizens' tax assistance
Makes permanent the 150 percent increases in property tax relief for senior and disabled homeowners and renters.
(In Assembly Revenue and Taxation Committee)
Similar legislation is SB 854 (Brulte-R), which is in Senate Revenue and Taxation Committee.
SB 219 (Scott-D) Property tax assessment appeals
Provides, that in the case of an assessee that is not notified in writing of the assessed value of the assessee's property before July 1, for an extension of the application for a reduction filing period to November 30.
(In Senate Revenue and Taxation Committee)
SB 306* (Poochigian-R) Property tax exemption: underground storage tanks
Exempts from property tax any improvements, upgrades or replacement of underground storage tanks made prior to September 7, 1999.
(In Assembly Appropriations Committee)
SB 452 (Oller-R) Educational Revenue Augmentation Fund: ambulance services
Exempts county service areas that only provide ambulance service from contributing to their respective Educational Revenue Augmentation Fund.
(In Assembly Appropriations Committee)
SB 536* (Oller-R) Educational Revenue Augmentation Fund allocation
Freezes property tax allocation to Educational Revenue Augmentation Fund at their 2000-01 levels.
(In Senate Appropriations Committee)
SB 810 (Ackerman-R) Educational Revenue Augmentation Fund: transit districts
Starting in 2003-04, requires county auditors to allocate property tax revenues to single-county transit districts as if the 1992-93 property tax shift had not occurred.
(In Assembly Appropriations Committee)
SB 882* (O'Connell-D) Property taxation: welfare exemption
Exempts from property tax a leasehold interest in a public park bill by a charitable foundation that will acquire ownership of the park at the end of the lease term.
Chapter 609, Statutes of 2001
SB 1019 (Torlakson-D) Property tax allocation: power plants
Requires property tax revenues derived from either a new electric power generation facility or the modification of an existing facility to be allocated exclusively to the county or city where the primary power generating operation of that facility is located.
(In Senate Local Government Committee)
SB 1181 (Senate Revenue And Taxation Committee) Property taxation
Makes various revisions in the property tax law relating to private rail cars, timberland production zone, disabled veterans' exemption, exchange of information, disaster relief, penalties, and statutes of limitation.
Chapter 407, Statutes of 2001
SB 1182 (Senate Revenue And Taxation Committee) Property tax administration
Makes changes to SB 2174, Chapter 256, Statutes of 2000, relative to appeal of assessments, application to supplemental assessments, and the appeal of taxes in Los Angeles County and other counties.
Chapter 744, Statutes of 2001
SB 1183 (Senate Revenue And Taxation Committee) Property taxes
Makes various technical changes in the property tax law and provides for a refund when a taxpayer erroneously pays tax on property he/she does not own.
Chapter 121, Statutes of 2001
SB 1184 (Senate Revenue And Taxation Committee) Property taxation
Makes various revisions in the property tax law relative to State Department of Conservation audits, assessment of small, contiguous parcels, statute of limitations for fraud, and transfer of base year value for damaged or destroyed property. Revises and recasts for purposes of the parent-child exclusion the signature and certification requirements, and clarifies those requirements in the case in which the excluded requirement transfer involves multiple transferees.
Chapter 613, Statutes of 2001
SCA 1X (Poochigian-R) Property tax: energy efficient modifications
Creates a new construction exemption for certain energy efficiency improvements to real property and improvements that generate electricity for use on that real property.
(Failed passage in Senate Constitutional Amendments Committee)
Similar legislation was SCA 1XX (Poochigian-R)' which died in Senate Constitutional Amendments Committee.
AB 81 (Migden-D) Property tax assessment
Shifts property tax assessment of large electricity generating facilities from local assessors to the State Board of Equalization and provides that revenues from these assessments be allocated on a situs basis.
(In Senate Appropriations Committee)
AB 100 (Simitian-D) Property tax revenue shifts
Modifies the reduction and transfer provisions relative to allocation of property tax revenue in local jurisdiction by restricting the total amount of revenue allocated to a county's Educational Revenue Augmentation Fund to the applicable revenue shift limit.
(In Assembly Local Government Committee)
AB 121 (Leslie-R) Property tax: postponement income limit
Increases, and annually adjusts for inflation, the household income threshold for participants in the Senior Citizens and Disabled Citizens Property Tax Deferral Program. The new threshold will be $39,000 beginning in calendar year 2001.
Vetoed by the Governor
Similar legislation is AB 385 (Strickland-R), which is in Assembly Revenue and Taxation Committee.
AB 136* (Corbett-D) Personal property tax: hand tools
Increases the value of the personal property tax exemption for hand tools to $50,000 starting on January 1, 2002.
Chapter 161, Statutes of 2001
AB 169 (Wiggins-D) Property tax revenue allocations
Deems to be correct any property tax revenue allocation that was subject to a prior completed audit by the State Controller and approved by the State Association of County Auditors with the approval of state officials, as specified.
Chapter 381, Statutes of 2001
AB 184* (Liu-D) Property tax: seismic improvements
Updates definitions in the section of property tax law that exempts seismic retrofitting improvements and improvements using earthquake hazard mitigation technologies from reassessment.
Chapter 330, Statutes of 2001
AB 279 (Strom-Martin-D) Property tax revenue shifts: animal control
Redirects revenues from the Educational Revenue Augmentation Fund established in each county to local animal control departments.
(In Assembly Appropriations Committee)
AB 426* (Cardoza-D) Senior homeowners' and renters' assistance
Increases the benefits paid under the Senior Homeowners' and Renters' Assistance Program by 45 percent on a permanent basis.
Chapter 156, Statutes of 2001
AB 589 (Wesson-D) State-County Property Tax Administration Grant Program
Creates the State-County Property Tax Administration Grant Program which, for the 2002-03 fiscal year to the 2006-07 fiscal year, inclusive, provides grants to electing counties to assist them in funding property tax administration costs. Sets forth a grant amount for each county in a specified schedule and provides that receipt of grant program funds by a county will not result in a reduction of a county's reimbursable property tax administrative costs.
Chapter 521, Statutes of 2001
AB 594 (Harman-R) Property taxation: electronic payments
Codifies uniform, statewide rules for dating electronic payments of locally-assessed real property taxes, as specified.
Chapter 86, Statutes of 2001
AB 645 (Horton-D) Property tax: audits
Changes assessment appeal deadline for property tax from September 15 to November 30, and standardizes appeal rights for taxpayers subject to property tax audit.
Chapter 238, Statutes of 2001
AB 859* (Wiggins-D) Property tax revenue shifts
Caps the shift of property tax revenue from counties to the Educational Revenue Augmentation Fund over an unspecified multi-year period.
(In Assembly Appropriations Committee)
AB 934 (Hertzberg-D) Property tax assessment appeals
Allows property owners and county assessors to use a limited version of a "trial de novo" proceeding when challenging local property tax assessments, as specified.
(In Senate Rules Committee)
AB 964 (Aroner-D) Local government finance
Allows counties to recover the proportionate share of the costs of property tax administration from school districts, including the Educational Revenue Augmentation Fund.
(In Assembly Appropriations Committee)
AB 991 (Cardoza-D) Property tax: reports by local agencies
Extends, by two months, the deadline for local agencies to report to the State Controller on property tax rates levied by those local agencies. Specifically, extends the filing deadline from October 15 to December 15 of each year.
(In Assembly Revenue and Taxation Committee)
AB 1007 (Rod Pacheco-R) Property tax
Requires Riverside County to repay local agencies for the county property tax revenues it underallocated to those agencies between 1996-97 and 1999-2000.
(In Assembly Appropriations Committee)
Similar legislation is AB 1137 (Hollingsworth-R), which is in Assembly Appropriations Committee.
AB 1013* (Leonard-R) Property tax: assessments
Creates a split property tax roll by allowing for more frequent reassessment of publicly-traded companies than for privately-held companies and residential properties.
(In Assembly Revenue and Taxation Committee)
AB 1034 (Florez-D) Property tax revenue shifts: fire districts
Exempts the Kings County Fire District from the obligation to shift property tax revenues to the Educational Revenue Augmentation Fund in its county.
(In Assembly Appropriations Committee)
AB 1036 (Pescetti-R) Property tax: mobilehomes
Allows owners of mobilehomes that are subject to property tax to file homeowners' and renters' assistance claims as either a homeowner or a renter.
(In Senate Revenue and Taxation Committee)
AB 1047 (Liu-D) Property tax: cable television operators
Provides that in the case of an entity that provides both cable television and telephone service, allows the State Board of Equalization to assess only the telephone service property of that entity, and requires county assessors to assess the cable television property of that entity.
(In Assembly Revenue and Taxation Committee)
AB 1098 (Havice-D) Property tax allocation: Los Angeles County
Allows Los Angeles County to use the amounts identified for transfer to special districts rather than actual amounts transferred when calculating revenue exemptions under ERAF.
Vetoed by the Governor
AB 1127 (Assembly Revenue And Taxation Committee) Property taxation
Changes the annual time period used to calculate the inflation adjustment for the disabled veterans' property tax exemption program, and clarifies that the adjustment to the income limits for the program is to be compounded annually. Simplifies the appeals process for private railroad car taxpayers by eliminating the step of filing a declaration of intent to appeal a private railcar assessment.
(In Assembly Appropriations Committee)
AB 1228 (Leslie-R) Property taxation: railway companies
Allows railroads to report their property holdings by county, rather than by individual tax rate area, for purposes of property taxation. Requires county auditors to make one-time adjustments to local jurisdictions' tax bases to incorporate revenue from railroad unitary property.
Vetoed by the Governor
AB 1355 (Daucher-R) Property tax revenue shifts
Requires each county, and the cities and special districts within that county, to enter into negotiations with respect to the allocation of a specified portion of the annual property tax increment.
(In Assembly Revenue and Taxation Committee)
AB 1378 (Wyman-R) Property tax revenue allocations
Increases the City of Hesperia's share of the property tax and reduces the County of San Bernardino's share by an equivalent amount. This change phases in over four years, beginning in 2002-03.
(In Assembly Appropriations Committee)
AB 1380* (Aanestad-R) Property tax exemption: agricultural equipment
Exempts agricultural equipment and farm vehicles from property tax.
(In Assembly Revenue and Taxation Committee)
AB 1433 (Horton-D) Property tax appeals
Standardizes the assessment appeal rights of taxpayers who are subject of a property tax audit, as specified.
(In Senate Revenue and Taxation Committee)
AB 1457 (Keeley-D) Property taxation: mobilehomes
Relieves certain mobilehome park residents of additional property tax liability for escape assessments when the assessor failed to act. Forgives any outstanding tax bills, but prohibits refunds.
Chapter 772, Statutes of 2001
AB 1472 (Longville-D) Personal property taxation: vehicles
Exempts logging dollies, pole or pipe dollies and trailer buses within those listed vehicles from personal property taxation.
Chapter 826, Statutes of 2001
AB 1544 (Hollingsworth-R) Local government finance
Deems correct property tax apportionment factors applied to property tax revenues in the County of Riverside through the 1995-96 fiscal year. Requires the County of Riverside, from the 2002-03 fiscal year to the 2007-08 fiscal year, inclusive, to reimburse local agencies that received property tax revenue apportionments from the 1996-97 fiscal year to the 1999-2000 fiscal year, inclusive, that were lower than the apportionments required by law.
(In Senate Local Government Committee)
ACA 10 (Cogdill-R) Property tax shifts: Educational Revenue Augmentation Fund
Phases-out the property tax shifts to the Educational Revenue Augmentation Fund in each county over nine years, beginning in 2002-03, by freezing the shifts at declining percentages of the amounts shifted in 2000-01 over the phase-out period.
(In Assembly Appropriations Committee)
AB 62X (Cohn-D) Property tax incentives: power plant facilities
Appropriates funds from the General Fund to the State Controller to pay any qualified local agency that sites a new power plant facility within its jurisdiction on and after June 1, 2001, the equivalent of 25 percent of the amount of property tax revenue derived from that facility.
(Died on Assembly Third Reading File)
Similar legislation was AB 31XX (Cohn-D), which died in Assembly Revenue and Taxation Committee.
Sales Tax
SB 13* (McClintock-R) Sales tax: rate reduction
Makes the 2001 one-quarter percent sales tax rate reduction permanent.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 76* (O'Connell-D) Sales tax exemption: space flight
Expands sales tax exemption for property used in space flights to include property used in ground support activities and spaceport operations.
(In Senate Revenue and Taxation Committee)
SB 145* (Perata-D) Sales tax exemption: bunker fuel
Extends the partial sales tax exemption for bunker fuel for ten years.
(In Senate Appropriations Committee)
SB 154* (Haynes-R) Sales tax exemption: space flight
Eliminates the exclusion from the sales tax exemption any material that is not intended to be launched into space.
(In Senate Revenue and Taxation Committee)
SB 175* (Torlakson-D) Sales tax exemption: mobilehomes
Reduces the sales tax base of new mobilehomes from 75 percent to 50 percent of the wholesale price.
(In Senate Revenue and Taxation Committee)
SB 445 (Burton-D) Sales tax: legislative findings
Adds legislative findings to the Taxpayers' Bill of Rights, applicable to the Sales and Use Tax Law, that the purpose of any tax proceedings between the State Board of Equalization (BOE) and a taxpayer is determining the correct tax liability. States, in furtherance of the purpose, an intent that the BOE may inquire into and shall allow the taxpayers every opportunity to present all relevant information pertaining to the taxpayer's liability.
Chapter 670, Statutes of 2001
SB 546* (McClintock-R) Sales and tax exemption: textbooks
Provides a sales and use tax exemption for the sale of textbooks.
(Failed passage in Senate Revenue and Taxation Committee; reconsideration granted)
SB 640* (Knight-R) Sales tax exemption: space flight
Expands the existing sales tax exemption for the sale or use of space flight property to equipment and materials used to launch, manufacture, fabricate, assemble, or process property to be used for assembly, launch or transport of space flight property.
(In Senate Revenue and Taxation Committee)
Similar legislation is AB 1575* (Bill Campbell-R), which is in Assembly Revenue and Taxation Committee.
SB 835* (Battin-R) Sales tax: gasoline and diesel fuel
Exempts state and federal taxes on gasoline and diesel fuel from the sales tax.
(In Senate Revenue and Taxation Committee)
Similar legislation is AB 37 (Strickland-R), which is in Assembly Revenue and Taxation Committee.
SB 877* (Poochigian-R) Sales tax exemption: dairies
Provides for a sales tax exemption for the purchase of cogeneration equipment for dairy farm use.
(In Senate Revenue and Taxation Committee)
SB 1004* (Knight-R) Sales tax exemption
Exempts from sales tax tangible property that is sold to the Flight Test Historical Foundation for its donation to the Air Force Flight Test Center Museum.
(In Senate Revenue and Taxation Committee)
SB 1064* (Polanco-D) Sales and use taxes: exemptions: fuel
Exempts ultralow sulfur diesel fuel from sales tax and provides that the term "sales price" and "gross receipts" do not include the cost of diesel fuels to the extent it exceeds 75 cents per gallon at the terminal level.
(In Senate Revenue and Taxation Committee)
SB 1074* (Soto-D) Sales taxes: generation facilities
Exempts the purchase of microturbines, fuel cells, photovoltaic cells of any other solar cells or panels, solar thermal water heating systems, wind energy equipment, and electrical generators operating on renewable biomass fuel from sales tax.
(In Senate Revenue and Taxation Committee)
SB 1114* (Brulte-R) Local sales tax: concrete
Establishes the place of retail sale of concrete by a concrete batch plant for purposes of allocating the Bradley-Burns portion of the sales tax.
(In Assembly Appropriations Committee)
SB 1186 (Chesbro-D) Transactions and use tax
Revises the wait requirement for the City of Sebastopol transactions and use tax. Requires the city council to approve on ordinance or resolution proposing a City of Sebastopol transactions and use tax by a two-thirds vote of all members and the voters to approve the tax by a majority vote of qualified voters of the City of Sebastopol voting in an election on the issue.
Chapter 292, Statutes of 2001
AB 180* (Cedillo-D) Sales tax exemption: charitable thrift stores
Extends the sunset date of January 1, 2002, for the sales tax exemption for retail items sold at thrift stores that support funding for services that benefit individuals with HIV or AIDS until January 1, 2007, and adds hospice care to the list of qualifying services.
Chapter 383, Statutes of 2001
AB 243* (Runner-R) Sales tax exemption: jet fuel
Exempts from sales tax aircraft jet fuel sold to an aircraft jet fuel user, including air common carriers, at any airport located within an enterprise zone.
(In Assembly Revenue and Taxation Committee)
AB 249* (Matthews-D) Sales tax exemptions
Extends the current exemption for insulin and insulin syringes to lancets and blood glucose strips sold for the treatment of diabetes, as directed by a physician. Further extends the exemption to the sale of such exempt items related to the treatment of diabetes, regardless whether they are furnished by a registered pharmacist or not. Provides for a partial sales tax exemption with respect to any herb, herbal journals or preparation, vitamins, mineral, dieting supplement, orthotic device, or naturally occurring substance included in the Encyclopedia of Chinese Natural Medicine that is used or furnished by him or her in the performance of his or her professional services.
Vetoed by the Governor
A similar bill is AB 208* (Frommer-D), which related only to the acupuncture section of this bill, and is in Assembly Appropriations Committee.
AB 309* (Longville-D) Sales tax: fuel: prepayment
Requires the prepayment of the retail sales tax on motor vehicle fuel and aircraft jet fuel to be paid at the first point of distribution. Conforms state law regarding excise tax on fuel to federal law allowing the state to accept electronic tax filing. Provides other cleanup provisions for Chapter 1053, Statutes of 2001, to conform state fuel excise tax law to federal law for the purpose of using federal reporting systems and sharing records.
Chapter 429, Statutes of 2001
AB 375* (John Campbell-R) Sales tax exemption
Exempts, from the use tax, up to $500 of tangible personal property otherwise subject to California's use tax.
(In Assembly Revenue and Taxation Committee)
AB 376* (Chavez-D) Local sales tax: concrete
Allocates the local sales tax on concrete based on the location where the sale of the concrete is negotiated.
(In Assembly Appropriations Committee)
AB 390* (Maddox-R) Sales tax: rate reduction
Eliminates the one-quarter percent component of the state sales and use tax rate.
(In Assembly Revenue and Taxation Committee)
AB 426* (Cardoza-D) Sales tax exemption
Provides sales tax exemptions for liquefied petroleum gas, farm and forestry equipment, diesel fuel used in farming activities and for racehorse breeding stock. This is the tax relief budget trailer bill.
Chapter 156, Statutes of 2001
This bill incorporated AB 7* (Cardoza-D), relating to agricultural equipment, AB 984* (Briggs-R), relating to thoroughbred horse breeding stock, AB 1198* (Matthews-D), relating to liquefied petroleum gas, and AB 19X* (Briggs-R), relating to diesel fuel used in farming activitites.
AB 438* (Assembly Budget Committee) Sales tax: transportation finance
Defines the shifting of sales tax revenues from the General Fund to the Transportation Congestion Relief Program for two years and extends the program for two years. This is a budget trailer bill.
Chapter 113, Statutes of 2001
The companion measure to this bill is ACA 4 (Dutra-D), which became Resolution Chapter 87, Statutes of 2001.
AB 523* (Matthews-D) Sales tax exemption: bronchodilators
Exempts bronchodilators from sales tax.
(In Senate Revenue and Taxation Committee)
AB 554* (John Campbell-R) Sales tax exemption: vehicles
Provides varying degrees of a partial sales tax exemption for the purchase of new, specifically identified low emission vehicles.
(In Assembly Revenue and Taxation Committee)
AB 593* (Diaz-D) Sales tax exemption: computers
Provides a partial sales and use tax exemption for certain computer equipment purchased for use by computer software developers.
(In Senate Revenue and Taxation Committee)
AB 646* (Horton-D) Sales tax exemption: medical supplies
Expands the sales tax exemption for sales of medical supplies to surgical clinics and similar outpatient clinics.
Double-joined with AB 249 (Matthews-D), which was vetoed by the Governor.
Chapter 706, Statutes of 2001
AB 695* (Pescetti-R) Sales tax exemption: appliances
Provides a state and local sales tax exemption for certain energy efficient residential and commercial appliances.
(In Assembly Appropriations Committee)
AB 811 (Zettel-R) Sales tax: medicines
Exempts the definition of medicines exempted from sales tax.
(In Assembly Revenue and Taxation Committee)
AB 984* (Papan-D) Sales tax exemption: vehicles
Exempts transportation-related sale-leaseback transactions from the sales tax, regardless of when the original purchase occurs, until January 1, 2004, and requires a report on the exemption by January 1, 2003.
Chapter 592, Statutes of 2001
AB 1077* (Mountjoy-R) Sales tax exemption: public schools
Exempts from state sales and use tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any items purchased by a K-12 public school. Specifies that this exemption does not apply to local sales or transactions and use taxes.
(In Assembly Revenue and Taxation Committee)
AB 1123 (Assembly Revenue And Taxation Committee) Transactions and use tax
Updates the Transactions and Use Tax Law to reflect court rulings, initiative and constitutional amendments.
Chapter 251, Statutes of 2001
AB 1199* (Cardenas-D) Sales tax exemption: clothing and footwear
Provides for a sales tax exemption for the gross receipts from the sale of any article of clothing or footwear purchased for less than $200, as specified.
(In Assembly Appropriations Committee)
Similar legislation is AB 1185* (Mountjoy-D), which is in Assembly Revenue and Taxation Committee.
AB 1246* (Leonard-R) Sales tax exemption: college textbooks
Exempts, from sales tax, textbooks purchased by students at an institution of higher education or from an entity where the primary purpose is to produce textbooks for college students.
(In Assembly Appropriations Committee)
AB 1291* (Hollingsworth-R) Sales tax exemption: diapers
Exempts diapers from sales tax.
(In Assembly Revenue and Taxation Committee)
AB 1319* (Cox-R) Sales tax exemption: solar energy
Exempts certain solar energy systems from the state portion of sales tax.
(In Assembly Revenue and Taxation Committee)
Similar legislation was AB 58X (Cox-R) and AB 62XX (Cox-R), which died in Assembly Energy Costs and Availability Committee.
AB 1388* (Aanestad-R) Sales tax exemption: propane gas
Exempts all sales and purchases of propane gas from sales tax.
(In Assembly Revenue and Taxation Committee)
AB 1405* (Ashburn-R) Sales tax exemption: machinery and equipment
Provides a sales tax exemption for specified types of machinery and equipment purchased by an eligible entity.
(In Assembly Revenue and Taxation Committee)
AB 1427* (Nation-D) Sales tax: food and candy
Exempts, from sales tax, candy, snack foods, gum and bottled water sold through vending machines.
(In Assembly Appropriations Committee)
Similar legislation is AB 893* (Bill Campbell-R), which is in Assembly Revenue and Taxation Committee.
AB 1472 (Longville-D) Sales and Use Tax Law: exemption
Allows the purchaser's or lessee's United States Department of Transportation number or Single State Registration System filing as a substitute to the written evidence required under current law with regard to sales and use tax exemption, if the vehicle is licensed under the permanent trailer identification plate program and is used exclusively in interstate or foreign commerce, or both.
Chapter 826, Statutes of 2001
AB 1575* (Bill Campbell-R) Sales tax exemption: space flight
Includes equipment and materials used to build facilities designed to launch, manufacture, fabricate, assemble or process equipment that facilitates space flight launch sites within the sales tax exemption.
(In Assembly Revenue and Taxation Committee)
AB 1601* (Papan-D) Sales tax exemption: surgical gowns
Provides a sales tax exemption for disposable surgical gowns and drapes made from nonwoven fabric.
(In Assembly Revenue and Taxation Committee)
AB 1636* (Briggs-R) Sales tax exemption: gas and diesel fuel
Exempts diesel fuel from sales tax.
(In Assembly Revenue and Taxation Committee)
ACA 4 (Dutra-D) Transportation: sales tax revenues
Amends the State Constitution to dedicate, for specified transportation purposes, the revenues collected from the state sales tax on gasoline, beginning in 2003-04. This measure is budget trailer legislation.
Resolution Chapter 87, Statutes of 2001
AB 438 (Assembly Budget Committee) is its companion bill, which became Chapter 113, Statutes of 2001.
AB 51X* (Daucher-R) Sales tax exemption: generators
Adds an exemption for generators installed under a specified interruptible contract of three years or more in duration.
(Died in Assembly Revenue and Taxation Committee)
AB 124X* (Pescetti-R) Sales tax: energy efficient appliances
Exempts residential and commercial appliances that are energy efficient.
(Died in Assembly Revenue and Taxation Committee)
AB 52XX* (Reyes-D) Sales tax: energy efficient and fluorescent light bulbs
Exempts energy efficient appliances and fluorescent light bulbs form sales tax.
(Died in Assembly Appropriations Committee)
AB 58XX* (Runner-R) Sales tax: gasoline
Provides, for purposes of sales tax, that terms "sales price" and "gross receipts" do not include the cost of gasoline to the extent it exceeds $1.40 per gallon at the retail level.
(Died at Assembly Desk)
AB 72XX* (Strickland-R) Sales tax: gasoline and diesel fuel
Exempts motor fuel and diesel fuel from sales and use tax.
(Died in Assembly Revenue and Taxation Committee)
Miscellaneous
SB 22* (Chesbro-D) Vehicle license fee offsets
Provides that the additional Vehicle License Fee (VLF) offset enacted as part of the 2000-2001 State Budget shall be reflected in the amount of VLF fee due from taxpayers, beginning on July 1, 2001, thereby eliminating the need for the state to issue rebate checks.
Chapter 5, Statutes of 2001
SB 24 (Polanco-D) Financial investments
Creates an insurance tax credit for insurance companies that invest in certified capital companies.
(In Senate Revenue and Taxation Committee)
SB 312* (Alpert-D) Cigarette and tobacco products taxes: returned products
Codifies the distributor's method of refunding tax on returned tobacco products by allowing them to net the tax on returned products against the tax liability.
Chapter 426, Statutes of 2001
SB 394 (Sher-D) Internet Tax Freedom Act: continuation
Extends the California Internet Tax Freedom Act until January 1, 2004 contingent upon the submission of a report by the California Commission on Tax Policy in the New Economy to the Governor and Legislature.
Chapter 343, Statutes of 2001
Similar legislation is AB 228 (John Campbell-R), which is in Assembly Revenue and Taxation Committee.
SB 445 (Burton-D) Taxation: taxpayers' bill of rights
Requires public records provided to members of the State Franchise Tax Board staff or an individual member pertaining to a matter to be discussed at a public hearing to be made available before the board takes any final action on the item, as specified.
Chapter 670, Statutes of 2001
SB 653* (Haynes-R) Estate and generation skipping transfer taxes
Repeals the California estate tax and generation shipping transfer tax laws, except as provided.
(In Senate Revenue and Taxation Committee)
Similar legislation is AB 1223* (Rod Pacheco-R), which is in Assembly Revenue and Taxation Committee.
SB 775* (Soto-D) Diesel fuel taxes: exemptions
Applies a diesel fuel tax exemption for a bus operation to a passenger stage corporation that is a charter-party carrier of passengers and operates under a public certificate on or after January 1, 1993.
(In Senate Transportation Committee)
SB 802* (Senate Elections And Reapportionment Committee) Redistricting: State Board of Equalization districts
Provides for the redistricting of State Board of Equalization districts.
Chapter 349, Statutes of 2001
SB 825 (Poochigian-R) Taxes and fees: interest
Revises the interest calculation provisions for tax and fee programs administered by the State Board of Equalization so that the same rate of interest is applied to both underpayments and overpayments of tax.
(In Senate Revenue and Taxation Committee)
SB 1185 (Senate Revenue And Taxation Committee) Hazardous waste fees
Changes the hazardous waste generators' refund application taxes and allows reimbursements to taxpayers for third party check charges.
Chapter 543, Statutes of 2001
Similar legislation is AB 1126 (Assembly Revenue and Taxation Committee), which is in Assembly Appropriations Committee.
SCA 1 (McClintock-R) Vehicle license fees
Precludes the imposition upon a vehicle of any vehicle license fee or any other tax in lieu of an ad valorem property tax.
(In Senate Revenue and Taxation Committee)
SB 1X* (Soto-D) Personal income and bank and corporation taxes
Imposes an Electric Windfall Profits Tax on sellers of energy in California, as specified.
(Held at Assembly Desk)
Similar legislation was SB 1XX (Soto-D), which failed passage on the Assembly Floor.
SB 62X (Poochigian-R) Utility user's tax: gas and electricity
Requires any local utility user's tax, imposed on the consumption of gas or electricity, or both, by residential customer and small commercial customers to be imposed on a per unit of usage basis.
(Died in Senate Local Government Committee)
Similar legislation was SB 62XX (Poochigian-R), SB 69X (McClintock-R), and SB 69XX, which all died in Senate Local Government Committee; AB 120X (Matthews-D), which died at the Assembly Desk, and AB 32XX (Matthews-D), which died in Assembly Revenue and Taxation Committee.
AB 88* (Alquist-D) Santa Clara Valley Water District: special taxes
Allows the Santa Clara Valley Water District to grant specified exemptions to spend taxes for residential parcels owned or occupied by taxpayers who are at least 65 years or older, as specified.
Chapter 63, Statutes of 2001
AB 172 (Reyes-D) Information practices: State Board of Equalization
Permits the State Board of Equalization (BOE) to verify address information submitted to it by a debt collector seeking verification of the address of a BOE licensee or registrant for purposes of debt collection.
(In Senate Privacy Committee)
AB 205 (Koretz-D) Business licenses and fees: employment relationship
Prohibits any city, including a charter city, city and county, or county, from requiring an employee t obtain a business license or home business occupation permit for, or imposing a business tax or registration fee based on income earned for services performed for an employer by the employee in an employment relationship. Becomes operative only if AB 63 (Cedillo) is enacted and becomes effective on or before January 1, 2002.
Chapter 36, Statutes of 2001
AB 345* (Matthews-D) Diesel fuel tax
Exempts from the state's diesel fuel excise tax, diesel fuel used in energy vehicles operated by local police or firefighting agencies.
(In Assembly Appropriations Committee)
AB 1123 (Assembly Revenue And Taxation Committee) Taxation: sales and use taxes: transactions taxes
Reduces the California Tire Fee late penalty fee, from 20 percent to 10 percent, to conform to other late penalty fees charged by the State Board of Equalization. Corrects a chaptering out error relative to changing the collection point for motor vehicle fuel taxes starting January 1, 2002.
Chapter 251, Statutes of 2001
AB 1126 (Assembly Revenue And Taxation Committee) Administration: taxes and fees
Allows the State Board of Equalization to accept electronic returns for all of the special taxes it administers, changes the hazardous waste generators refund application dates, and allows reimbursement to taxpayers for third party check charges.
(In Assembly Appropriations Committee)
AB 128X* (Corbett-D) Electrical power generators: windfall profits
Imposes a windfall profits tax on electrical businesses, including power generators that sell electricity for an excessive profit.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 2XX (Corbett-D), which failed passage on the Assembly Floor.
AB 86XX* (Florez-D) Diesel fuel tax
Exempts the water portion of a diesel fuel water emission from the excise tax on diesel fuel. Sunsets January 1, 2007. Double-joined with AB 309 (Longville-D).
Chapter 8, Statutes of 2001, Second Extraordinary Session
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
SB 12* | Chesbro-D Property tax: earthquake relief | |
SB 13* | McClintock-R Sales tax: rate reduction | |
SB 14 | Peace-D Budget Acts of 1999 and 2000: augmentations and tax relief | |
SB 22* | Chesbro-D Vehicle license fee offsets | |
SB 24 | Polanco-D Financial investments | |
SB 44* | Alpert-D Income Tax Scholarshare Contributions | |
SB 48* | McClintock-R Income tax: renters tax credit | |
SB 49* | Speier-D Income taxes: gifts | |
SB 73* | Dunn-D Low-income housing tax credit | |
SB 74 | Speier-D Property tax revenue shifts: libraries | |
SB 76* | O'Connell-D Sales tax exemption: space flight | |
SB 92 | Torlakson-D Property tax revenue shifts: fire districts | |
SB 93 | Figueroa-D Property tax revenue shifts: park districts | |
SB 94 | Torlakson-D Educational Revenue Augmentation Fund (ERAF): libraries | |
SB 114* | Haynes-R Alternative minimum tax | |
SB 121* | Murray-D Tax credit: Internet | |
SB 145* | Perata-D Sales tax exemption: bunker fuel | |
SB 154* | Haynes-R Sales tax exemption: space flight | |
SB 155* | Oller-R Income taxes credit: drugs | |
SB 175* | Torlakson-D Sales tax exemption: mobilehomes | |
SB 198* | Chesbro-D Property tax exemption: nonprofit organizations | |
SB 210 | Senate Local Government Committee Delinquent property taxes | |
SB 215* | Burton-D Income tax return: peace officers | |
SB 218* | Dunn-D Senior citizens' tax assistance | |
SB 219 | Scott-D Property tax assessment appeals | |
SB 220 | Oller-R Tax credit: electrical generators | |
SB 268* | Dunn-D Tax credit: English-as-a-second-language | |
SB 294 | Scott-D Firearms and victim programs | |
SB 306* | Poochigian-R Property tax exemption: underground storage tanks | |
SB 312* | Alpert-D Cigarette and tobacco products taxes: returned products | |
SB 324 | Ackerman-R Corporations: tax liabilities | |
SB 347* | O'Connell-D Education | |
SB 366 | Haynes-R Taxation: innocent investors | |
SB 376* | Johnson-R Corporation taxes: minimum franchise tax | |
SB 394 | Sher-D Internet Tax Freedom Act: continuation | |
SB 401* | Soto-D Homeownership tax credit | |
SB 409* | Vincent-D Tax credits: qualified deposits | |
SB 415 | Dunn-D Taxation: electronic filing | |
SB 435* | Monteith-R Tax credits: irrigation | |
SB 445 | Burton-D Taxation: taxpayers' bill of rights | |
SB 452 | Oller-R Educational Revenue Augmentation Fund: ambulance services | |
SB 456* | Speier-D Health insurance | |
SB 536* | Oller-R Educational Revenue Augmentation Fund allocation | |
SB 546* | McClintock-R Sales and tax exemption: textbooks | |
SB 553* | Vincent-D Tax credits: qualified contributions | |
SB 558* | Morrow-R Tax credits: education | |
SB 559* | Morrow-R Manufacturers' Investment Tax Credit | |
SB 571* | Morrow-R Excessive Energy Costs Tax Credit | |
SB 595* | Chesbro-D Manufacturing Equipment Tax Credit | |
SB 607* | Oller-R Taxes: net operating losses | |
SB 630* | Poochigian-R Income tax credit: low performing schools | |
SB 640* | Knight-R Sales tax exemption: space flight | |
SB 653* | Haynes-R Estate and generation skipping transfer taxes | |
SB 654* | Haynes-R Taxation: credits: electricity conservation | |
SB 657* | Scott-D Bank and corporation taxes: water's-edge election | |
SB 677* | McPherson-R Tax credits: seismic safety | |
SB 704 | Knight-R Taxation: interest | |
SB 718 | Poochigian-R Tax credit: motor oil recycling | |
SB 719* | Poochigian-R Tax credits: health insurance | |
SB 733* | Brulte-R Qualified tuition programs | |
SB 735* | Senate Budget And Fiscal Review Committee Education | |
SB 736* | Poochigian-R Local law enforcement | |
SB 738 | Peace-D Budget Act of 2000 | |
SB 739* | Peace-D 2001-02 State Budget | |
SB 740 | O'Connell-D Charter schools | |
SB 742* | Escutia-D General government | |
SB 775* | Soto-D Diesel fuel taxes: exemptions | |
SB 802* | Senate Elections And Reapportionment Committee Redistricting: State Board of Equalization districts | |
SB 810 | Ackerman-R Educational Revenue Augmentation Fund: transit districts | |
SB 825 | Poochigian-R Taxes and fees: interest | |
SB 831 | Poochigian-R Income tax forms | |
SB 835* | Battin-R Sales tax: gasoline and diesel fuel | |
SB 846* | Ackerman-R Tax credits: doctors and lawyers | |
SB 853* | Ortiz-D Income taxes: deductions | |
SB 875* | Poochigian-R Manufacturers investment credit | |
SB 877* | Poochigian-R Tax credits: cogeneration equipment | |
SB 882* | O'Connell-D Property taxation: welfare exemption | |
SB 906 | Bowen-D Taxes: claims for refunds | |
SB 914* | Battin-R Tax credits: roof replacements | |
SB 957* | Ackerman-R Tax credit: dependents | |
SB 1004* | Knight-R Sales tax exemption | |
SB 1014* | Johnson-R Corporation taxes: apportionment | |
SB 1017* | Perata-D Income taxes: estates or trusts | |
SB 1019 | Torlakson-D Property tax allocation: power plants | |
SB 1064* | Polanco-D Sales and use taxes: exemptions: fuel | |
SB 1074* | Soto-D Sales taxes: generation facilities | |
SB 1082 | Vasconcellos-D Taxpayer contributions: senior citizens | |
SB 1084* | Haynes-R Tax credits: new markets tax credit | |
SB 1099* | Soto-D Corporation taxes: prescription drugs | |
SB 1114* | Brulte-R Local sales tax: concrete | |
SB 1121 | Margett-R Tax work opportunity credits | |
SB 1123* | Costa-D Manufacturers' investment tax credits | |
SB 1163* | Vasconcellos-D Tax credit: information technology training | |
SB 1165* | Brulte-R Research and development tax credit | |
SB 1181 | Senate Revenue And Taxation Committee Property taxation | |
SB 1182 | Senate Revenue And Taxation Committee Property tax administration | |
SB 1183 | Senate Revenue And Taxation Committee Property taxes | |
SB 1184 | Senate Revenue And Taxation Committee Property taxation | |
SB 1185 | Senate Revenue And Taxation Committee Taxation | |
SB 1186 | Chesbro-D Transactions and use tax | |
SCA 1 | McClintock-R Vehicle license fees | |
SJR 14 | Poochigian-R Marriage income tax penalty | |
SB 1X* | Soto-D Income/corporation tax: electrical windfall profit tax | |
SB 16X* | Soto-D Tax credit: elective generators | |
SB 62X | Poochigian-R Utility user's tax: gas and electricity | |
SB 71X | Perata-D Tax credits: power generation | |
SCA 1X | Poochigian-R Property tax: energy efficient modifications | |
SB 17XX* | Brulte-R Tax credit: solar energy system | |
SB 75XX* | Ortiz-D Income tax deduction: interest | |
AB 10* | Corbett-D Taxation: real estate investment trusts | |
AB 17* | Hollingsworth-R Income tax rates | |
AB 39* | Thomson-D Health insurance tax credits | |
AB 44* | Wiggins-D Income tax relief: Napa earthquake | |
AB 64* | Alquist-D Tax reduction: long-term care | |
AB 81 | Migden-D Property tax assessment | |
AB 88* | Alquist-D Santa Clara Valley Water District: special taxes | |
AB 91* | Zettel-R Jet operating losses tax deduction | |
AB 100 | Simitian-D Property tax revenue shifts | |
AB 106* | Cedillo-D Earned income tax credit | |
AB 110 | Zettel-R Income tax credit: credentialed teachers | |
AB 116* | Nakano-D Income tax exclusion: small business | |
AB 121 | Leslie-R Property tax: postponement income limit | |
AB 136* | Corbett-D Personal property tax: hand tools | |
AB 149* | Zettel-R Teacher tax credit | |
AB 166* | Cedillo-D Tax credits: rehabilitation | |
AB 169 | Wiggins-D Property tax revenue allocations | |
AB 172 | Reyes-D Information practices: State Board of Equalization | |
AB 180* | Cedillo-D Sales tax exemption: charitable thrift stores | |
AB 184* | Liu-D Property tax: seismic improvements | |
AB 190 | Longville-D Income tax: campaign finance | |
AB 205 | Koretz-D Business licenses and fees: employment relationship | |
AB 238* | Rod Pacheco-R Taxation: net operating losses: Pierce's disease | |
AB 240* | Runner-R Manufacturers' investment tax credit | |
AB 243* | Runner-R Sales tax exemption: jet fuel | |
AB 246* | Bill Campbell-R Income tax credit: adoption | |
AB 249* | Matthews-D Sales tax exemptions | |
AB 265* | Alquist-D Income tax exemption: seniors | |
AB 273* | Nakano-D Income tax deduction: mortgage insurance | |
AB 278* | Cohn-D Manufacturers' investment tax credit | |
AB 279 | Strom-Martin-D Property tax revenue shifts: animal control | |
AB 290* | Cogdill-R Manufacturers' investment tax credit | |
AB 294* | Zettel-R Income tax: military retirements | |
AB 305* | Strickland-R Income taxes: seniors | |
AB 309* | Longville-D Sales tax: fuel: prepayment | |
AB 339* | Correa-D Net operating loss reduction | |
AB 345* | Matthews-D Diesel fuel tax | |
AB 350* | Rod Pacheco-R Income tax credit: medical expenses | |
AB 361* | Kehoe-D Corporation tax: computer technology | |
AB 373* | Leach-R Tax deduction: veterinary services | |
AB 375* | John Campbell-R Sales tax exemption | |
AB 376* | Chavez-D Local sales tax: concrete | |
AB 377* | Harman-R Corporation taxes | |
AB 383* | Chan-D Corporate taxes: exemptions | |
AB 390* | Maddox-R Sales tax: rate reduction | |
AB 402 | Papan-D Taxpayer contributions: Lupus | |
AB 426* | Cardoza-D Taxation relief | |
AB 427* | Hertzberg-D Foster care | |
AB 429* | Aroner-D Social services | |
AB 430* | Cardenas-D Health Budget Trailer Bill | |
AB 434* | Keeley-D Highway Route 1: Hatton Canyon | |
AB 437 | Assembly Budget Committee Rural Transit | |
AB 438* | Assembly Budget Committee Transportation finance | |
AB 440* | Cardoza-D Budget augmentations | |
AB 441* | Simitian-D School finance | |
AB 443* | Aanestad-R Law enforcement funding | |
AB 445 | Cardenas-D School facilities fees | |
AB 462* | Wyland-R Employer public school math or science teacher credit | |
AB 465* | Wyman-R Film production | |
AB 475* | Cogdill-R Tax credits: minimum wage | |
AB 483* | Shelley-D Corporation taxes: insurance company dividends | |
AB 485* | Runner-R Tax credits: Joint Strike Fighter | |
AB 513* | Strickland-R Income tax credit: drugs | |
AB 523* | Matthews-D Sales tax exemption: bronchodilators | |
AB 547* | Maldonado-R Minimum franchise tax | |
AB 554* | John Campbell-R Sales tax exemption: vehicles | |
AB 589 | Wesson-D State-County Property Tax Administration Grant Program | |
AB 593* | Diaz-D Sales tax exemption: computers | |
AB 594 | Harman-R Property taxation: electronic payments | |
AB 595* | Leach-R Income tax: dependent exemption credit | |
AB 641* | Briggs-R Targeted tax areas: expansion and credits | |
AB 645 | Horton-D Property tax: audits | |
AB 646* | Horton-D Sales tax exemption: medical supplies | |
AB 654* | Horton-D Tax credits: energy conservation measures | |
AB 660* | Nakano-D Research and development tax credits | |
AB 665* | Bates-R Adoption tax credit | |
AB 694* | Corbett-D Tax conformity | |
AB 695* | Pescetti-R Sales tax exemption: appliances | |
AB 738* | Lowenthal-D Tax credits: community development corporations | |
AB 790* | Maldonado-R Health care tax credit: agricultural workers | |
AB 811 | Zettel-R Sales tax: medicines | |
AB 813* | Briggs-R Tax credits: hot water recirculation systems | |
AB 816* | Thomson-D Income tax: sale of residence | |
AB 845 | Nakano-D Dry cleaning technology tax credit | |
AB 847* | La Suer-R Income tax credits: dependents | |
AB 859* | Wiggins-D Property tax revenue shifts | |
AB 866* | Diaz-D Tax credit: child care | |
AB 894* | Nakano-D Corporation taxes: capital losses | |
AB 898* | Leach-R Income taxes: limited liability companies | |
AB 902* | Alquist-D Tax credit: employers | |
AB 928 | Daucher-R Tax credits: Live Near Your Work | |
AB 934 | Hertzberg-D Property tax assessment appeals | |
AB 961* | Steinberg-D Low-performing schools | |
AB 964 | Aroner-D Local government finance | |
AB 982 | Firebaugh-D Special education | |
AB 984* | Papan-D Sales tax exemption: vehicles | |
AB 991 | Cardoza-D Property tax: reports by local agencies | |
AB 1001 | Longville-D Space industry: tax credits and deductions | |
AB 1007 | Rod Pacheco-R Property tax | |
AB 1013* | Leonard-R Property tax: assessments | |
AB 1034 | Florez-D Property tax revenue shifts: fire districts | |
AB 1036 | Pescetti-R Property tax: mobilehomes | |
AB 1047 | Liu-D Property tax: cable television operators | |
AB 1054* | Cogdill-R Tax credit: irrigation systems | |
AB 1057* | Cogdill-R Income tax credit: highway maintenance | |
AB 1077* | Mountjoy-R Sales tax exemption: public schools | |
AB 1098 | Havice-D Property tax allocation: Los Angeles County | |
AB 1115 | Assembly Revenue And Taxation Committee Income taxation | |
AB 1116 | Assembly Revenue And Taxation Committee Taxation | |
AB 1117 | Assembly Revenue And Taxation Committee Tax refunds | |
AB 1122* | Corbett-D Taxation: federal conformity: terrorism victims | |
AB 1123 | Assembly Revenue And Taxation Committee Transactions and use tax | |
AB 1124 | Koretz-D Power generation tax credits | |
AB 1126 | Assembly Revenue And Taxation Committee Administration: taxes and fees | |
AB 1127 | Assembly Revenue And Taxation Committee Property taxation | |
AB 1151* | Rod Pacheco-R Education IRAs | |
AB 1166* | Bill Campbell-R Income tax credits: drugs | |
AB 1169* | Bill Campbell-R Manufacturers' investments tax credit | |
AB 1174* | Alquist-D Tax credits: higher education | |
AB 1199* | Cardenas-D Sales tax exemption: clothing and footwear | |
AB 1221* | Rod Pacheco-R Income taxes: deductions | |
AB 1222* | Rod Pacheco-R Income tax credits: dependents | |
AB 1224* | Rod Pacheco-R Income tax rate: reductions | |
AB 1228 | Leslie-R Property taxation: railway companies | |
AB 1242* | Wiggins-D Budget augmentations and reductions | |
AB 1246* | Leonard-R Sales tax exemption: college textbooks | |
AB 1257* | Cardenas-D Tax credits: child care facilities | |
AB 1269* | Bill Campbell-R Tax credits: energy-reducing devices | |
AB 1275* | Bill Campbell-R Manufacturers' investment tax credit | |
AB 1276* | Bill Campbell-R Manufacturer's investment tax credit | |
AB 1291* | Hollingsworth-R Sales tax exemption: diapers | |
AB 1319* | Cox-R Sales tax exemption: solar energy | |
AB 1320 | Rod Pacheco-R Tax penalties | |
AB 1353* | Wiggins-D Income tax credit: political contributions | |
AB 1355 | Daucher-R Property tax revenue shifts | |
AB 1366* | Harman-R Tax credits: research and development | |
AB 1370* | Wiggins-D Tax forms: seniors | |
AB 1378 | Wyman-R Property tax revenue allocations | |
AB 1380* | Aanestad-R Property tax exemption: agricultural equipment | |
AB 1383* | Daucher-R Income taxes: dependent exemption credit | |
AB 1388* | Aanestad-R Sales tax exemption: propane gas | |
AB 1405* | Ashburn-R Sales tax exemption: machinery and equipment | |
AB 1413* | Hollingsworth-R Tax credit: research and development | |
AB 1427* | Nation-D Sales tax: food and candy | |
AB 1433 | Horton-D Property tax appeals | |
AB 1457 | Keeley-D Property taxation: mobilehomes | |
AB 1472 | Longville-D Personal property taxation: vehicles | |
AB 1544 | Hollingsworth-R Local government finance | |
AB 1569* | Shelley-D Corporation taxes: net income | |
AB 1575* | Bill Campbell-R Sales tax exemption: space flight | |
AB 1591* | Leslie-R Tax credits: new markets | |
AB 1601* | Papan-D Sales tax exemption: surgical gowns | |
AB 1625* | Pescetti-R Tax credits: donations | |
AB 1631* | Pescetti-R Income taxes: medical savings account | |
AB 1636* | Briggs-R Sales tax exemption: gas and diesel fuel | |
AB 1637* | Dickerson-R Klamath River water crisis | |
AB 1642* | Harman-R Corporation tax: apportionment | |
AB 1737* | Assembly Budget Committee Budget Act of 2001/technical changes | |
ACA 4 | Dutra-D Transportation: sales tax revenues | |
ACA 10 | Cogdill-R Property tax shifts: Educational Revenue Augmentation Fund | |
AB 4X* | Daucher-R Tax credit: electrical generation | |
AB 15X* | Rod Pacheco-R Tax credit: energy conservation | |
AB 51X* | Daucher-R Sales tax exemption: generators | |
AB 62X | Cohn-D Property tax incentives: power plant facilities | |
AB 115X | Harman-R Tax credit: Inactive generation power | |
AB 124X* | Pescetti-R Sales tax: energy efficient appliances | |
AB 128X* | Corbett-D Electrical power generators: windfall profits | |
AB 52XX* | Reyes-D Sales tax: energy efficient and fluorescent light bulbs | |
AB 58XX* | Runner-R Sales tax: gasoline | |
AB 72XX* | Strickland-R Sales tax: gasoline and diesel fuel | |
AB 81XX* | Cogdill-R Tax deduction: energy conservation | |
AB 86XX* | Florez-D Diesel fuel tax |