Budget Act of 2012-13
2012-13 State Budget Trailer Bills
Other State Budget Legislation
Income Tax/Corporation Tax - Chaptered/Vetoed
Other Income and Corporation Tax
Property Tax
Sales and Use Tax
Miscellaneous
Note: * Denotes Urgency or Tax Levy Legislation.
Budget Act of 2012-13
AB 1464 (Blumenfield-D) 2012-13 Budget Act
Provides for $91.3 billion in General Fund expenditures. The overall Budget including special funds and select bond funds is $142 billion. A $1 billion reserve was created. The Budget closes a $16.6 billion gap. The Governor vetoed $129 billion in General Fund spending and $67 million in special fund spending. The Budget assumes passage of Proposition 30 - the Governor's revenue plan which temporarily increases the personal income tax on the state's wealthiest taxpayers for seven years and increases the state sales tax by a 1/4 percent for four years.
Chapter 21, Statutes of 2012 -- Item Veto
AB 1497 (Assembly Budget Committee) Budget Act of 2012-13
Amends the Budget Bill (AB 1464) adopted by the Legislature on 6/15/12. Overall, this version of the Budget prioritizes K-12 education, higher education, and public safety. Significant reductions were made in the health and human services areas, but in many cases, alternative cuts were found that mitigate the harshest of these reductions. Most areas of the Budget saw significant expenditure reductions. This overall Budget solutions is distributed among expenditure reductions (48%), revenue increases (37%), and other solutions (15%). This plan includes $8.0 billion in expenditure reductions by adopting the vast majority of the Governor's proposed cuts. This plan leads to an improved fiscal position for the state in the out-years, with almost 80% of the solutions ongoing or multi-year.
Chapter 29, Statutes of 2012
NOTE: In the event, Proposition 30 is not adopted by the voters, the Budget contains a mechanism for further reductions of $5,951.4 billion referred to as "Trigger Cuts" in the following program areas (May Revision Amount reflected in millions): K-14 Education-Proposition 98 ($353.8); University of California ($250.0); California State University ($250.0); Developmental Services ($50.0); Department of Forestry and Fire Protection ($10.6); Local Water Safety Patrol ($10.6); Flood Control ($6.6); and Public Safety-Fish & Game, Park Lifeguards and Rangers, Department of Justice ($6.0).
2012-13 State Budget Trailer Bills
SB 1006 (Senate Budget And Fiscal Review Committee) General Government: 2012 Budget Trailer Bill
Makes various statutory changes related to various state administration reform proposals including reporting requirements related to the Financial Information Systems for California technology project and other general government and state administration-related provisions necessary to implement the Budget.
Chapter 32, Statutes of 2012
SB 1008 (Senate Budget And Fiscal Review Committee) Health: 2012 Budget Labor Bill
Makes various statutory changes to enact the proposal dual demonstration project for coordinating health care between Medi-Cal and Medicare eligible clients.
Chapter 33, Statutes of 2012
SB 1009 (Senate Budget And Fiscal Review Committee) Mental Health Realignment: 2012 Budget Trailer Bill
Makes the various statutory changes necessary to implement the state-county realignment of mental health funding.
Chapter 34, Statutes of 2012
SB 1013 (Senate Budget And Fiscal Review Committee) Child welfare services Budget Trailer Bill
Makes the various statutory changes necessary to implement the state-county realignment of child welfare services funding in the 2012-13 Budget Act.
Chapter 35, Statutes of 2012
SB 1014 (Senate Budget And Fiscal Review Committee) Alcohol and Drug Programs realignment: Budget Trailer Bill
Eliminates the Department of Alcohol and Drug Programs and makes the various statutory changes necessary to implement the state-county realignment of alcohol and drug funding.
Chapter 36, Statutes of 2012
SB 1015 (Senate Budget And Fiscal Review Committee) Tax administration: compliance Budget Trailer Bill
Enacts measures related to collection of taxes and enforcement of tax laws.
Chapter 37, Statutes of 2012
SB 1016 (Senate Budget And Fiscal Review Committee) Education Finance Budget Trailer Bill
Makes various statutory changes to the Proposition 98 Budget for K-14 education, child care, higher education, including Cal Grants, necessary to implement the 2012-13 Budget. Makes modifications in the 2011-12 State Budget.
Chapter 38, Statutes of 2012
SB 1018 (Senate Budget And Fiscal Review Committee) Resources Budget Trailer Bill
Makes various statutory changes to natural resources, environmental protection, and energy programs that are necessary to implement provisions of the 2012-13 Budget.
Chapter 39, Statutes of 2012 -- Item Veto
The Governor reduced the transfer from the Motor Vehicles Fund Account to the State Parks and Recreation Fund from $21 million to $7 million.
SB 1020 (Senate Budget And Fiscal Review Committee) Public Safety Realignment Budget Trailer Bill
Makes various statutory changes necessary to establish permanent financing structures for the 2011 state-county public safety realignment.
Chapter 40, Statutes of 2012
SB 1021 (Senate Budget And Fiscal Review Committee) Public Safety and Judicial Budget Trailer Bill
Makes various statutory changes to public safety necessary to implement provisions of the 2012-13 Budget.
Chapter 41, Statutes of 2012
SB 1022 (Senate Budget And Fiscal Review Committee) Public Safety Facilities Budget Trailer Bill
Provides capital outlay authority for construction of additional capacity at existing state prisons and for county jails consistent with the 2011 public safety realignment.
Chapter 42, Statutes of 2012
SB 1023 (Senate Budget And Fiscal Review Committee) Public Safety Realignment Budget Trailer Bill
Makes various statutory changes necessary to implement financing for the 2011-12 state-county public safety realignment.
Chapter 43, Statutes of 2012
SB 1028 (Senate Budget And Fiscal Review Committee) Education Budget Trailer Bill
Makes various changes in the area of education finance and higher education in order to enact modifications to the 2012-13 Budget Act.
Chapter 575, Statutes of 2012
SB 1029 (Senate Budget And Fiscal Review Committee) High-Speed Rail System Budget Trailer Bill
Amends the 2012-13 Budget Act to include appropriations for the construction, planning, design, and right-of-way acquisition for the High-Speed Rail Authority ($5.8 billion).
Chapter 152, Statutes of 2012
SB 1030 (Senate Budget And Fiscal Review Committee) Redevelopment Budget Trailer Bill
Removes a provision of AB 1484 (Assembly Budget Committee), Chapter 26, Statutes of 2012, the Redevelopment Trailer Bill, related to excess Educational Revenue Augmentation Fund (ERAF) to ensure that the state continues to fully fund the replacement of local revenues under the Vehicle License Fee swap and the 2004 "Triple Flip" in the excess ERAF Counties (San Mateo, Marine, and Napa).
Vetoed
SB 1033 (Senate Budget And Fiscal Review Committee) Cash Management Budget Trailer Bill
Contains the necessary statutory and technical changes to implement the 2012-13 Budget Act relating to cash management by creating the Voluntary Investment Program Fund to which local governments can voluntarily deposit monies to be used by the state for short-term cash.
Chapter 44, Statutes of 2012
SB 1036 (Senate Budget And Fiscal Review Committee) Human Services Budget Trailer Bill
Makes statutory changes necessary to integrate In-Home Supportive Services into managed care as part of the Long-Term Services and Support integration included in the Duals Demonstration Project through Coordinated Care (SB 1008 (Senate Budget and Fiscal Review Committee), Chapter 33, Statutes of 2012).
Chapter 45, Statutes of 2012
SB 1038 (Senate Budget And Fiscal Review Committee) Boards and Commissions Budget Trailer Bill
Provides the necessary statutory references to enact the 2012-13 Budget Act related to the consolidation, reorganization, and restructuring of state entities.
Chapter 46, Statutes of 2012
SB 1041 (Senate Budget And Fiscal Review Committee) Human Services Budget Trailer Bill
Makes various statutory changes to human services, including the CalWORKs program and In-Home Supportive Services that are necessary to implement provisions of the 2012-13 Budget Act (does not make provisions related to the Duals Demonstration and Integration Project).
Chapter 47, Statutes of 2012
AB 1387 (Solorio-D) CA Cultural and Historical Endowment Budget Trailer Bill
Appropriates an additional $100,000 (Proposition 40 bond funds) to the California Cultural and Historical Endowment in the 2012-13 fiscal year
(Died in Senate Rules Committee)
AB 1465 (Assembly Budget Committee) Transportation Budget Trailer Bill
Makes various statutory changes to transportation related programs that are necessary to implement provisions of the 2012-13 Budget Act (does not include any provisions related to High-Speed Rail).
Chapter 22, Statutes of 2012
AB 1467 (Assembly Budget Committee) Health Budget Trailer Bill
Makes various statutory changes to health related programs that are necessary to implement provisions related to the hospital savings, copays and various other items in the 2012-13 Budget Act (does not contain provisions related to the Duals Demonstration and Integration Project).
Chapter 23, Statutes of 2012
AB 1468 (Assembly Budget Committee) Health Budget Trailer Bill
Makes statutory clarifications and technical changes affecting health budget related programs: SB 1008 (Senate Budget and Fiscal Review Committee), Chapter 33, Statutes of 2012, AB 1467 (Assembly Budget Committee), Chapter 23, Statutes of 2012, and AB 1494 (Assembly Budget Committee), Chapter 28, Statutes of 2012.
Chapter 438, Statutes of 2012
AB 1470 (Assembly Budget Committee) State Mental Hospitals Budget Trailer Bill
Eliminates the Department of Mental Health, establishes the Department of State Hospitals, increases county rate for commitment to state hospitals, and makes other statutory changes to implement provisions of the 2012-13 Budget.
Chapter 24, Statutes of 2012
AB 1471 (Assembly Budget Committee) Human Services Budget Trailer Bill
Makes statutory changes necessary to implement human services related provisions contained in the following 2012-13 Budget Trailer Bills: SB 1009 (Senate Budget and Fiscal Review Committee), Chapter 34, Statutes of 2012, SB 1036 (Senate Budget and Fiscal Review Committee), Chapter 45, Statutes of 2012, SB 1041 (Senate Budget and Fiscal Review Committee), Chapter 47, Statutes of 2012, and AB 1472 (Assembly Budget Committee), Chapter 25, Statutes of 2012.
Chapter 439, Statutes of 2012
AB 1472 (Assembly Budget Committee) Developmental Services Budget Trailer Bill
Makes various statutory changes to develop mental services programs, including making limitations on admissions criteria's to the developmental centers that are necessary to implement provisions of the 2012-13 Budget.
Chapter 25, Statutes of 2012
AB 1477 (Assembly Budget Committee) Budget Act Trailer Bill
Amends the original 2012-13 Budget Act, AB 1464, to reflect corrections and other conforming changes.
Vetoed
AB 1478 (Blumenfield-D) State Parks and Recreation Budget Trailer Bill
Contains necessary changes to implement the 2012 Budget Act relating to State Parks and Recreation.
Chapter 530, Statutes of 2012
AB 1481 (Assembly Budget Committee) Public Safety Budget Trailer Bill
Provides the statutory changes necessary to implement Public Safety provisions of the 2012 Budget Act.
Chapter 342, Statutes of 2012
AB 1484 (Assembly Budget Committee) Redevelopment Budget Trailer Bill
Follows-up on 2011 legislation to dissolve redevelopment agencies, modifies enforcement mechanisms, and provides new economic development to local governments.
Chapter 26, Statutes of 2012
AB 1487 (Assembly Budget Committee) Financial Reporting Budget Trailer Bill
Clarifies and expands the requirements for financial reporting regarding state funds and requires certain financial control actions by the State Controller's Office and the Department of Finance.
Chapter 343, Statutes of 2012
AB 1488 (Assembly Budget Committee) Mental Health Budget Trailer Bill
Contains changes necessary to implement the elimination of the Department of Mental Health and the creation of the Department of State Hospitals, both of which were approved through 2012 Budget Trailer Bills.
Chapter 440, Statutes of 2012
AB 1489* (Assembly Budget Committee) Nursing Facilities Budget Trailer Bill
Reauthorizes the nursing home quality assurance fee; implements nursing home rate adjustments; and increases oversight of referrals to community-based services by nursing facilities.
Chapter 631, Statutes of 2012
AB 1492* (Assembly Budget Committee) Timber Harvesting Budget Trailer Bill
Imposes an assessment on lumber products and engineered wood products at a rate of 1% of gross receipts from the sole of those products to be used for various forest and timberland activities.
Chapter 289, Statutes of 2012
AB 1494 (Assembly Budget Committee) Healthy Families Program Budget Trailer Bill
Transitions children from the Healthy Families Program with Medi-Cal through a 4-phased process; requires various readiness factors before transition.
Chapter 28, Statutes of 2012
AB 1496 (Assembly Budget Committee) Realignment Budget Trailer Bill
Makes technical changes related to 2011 Realignment legislation as enacted as part of the 2012-13 Budget.
Chapter 717, Statutes of 2012
AB 1499 (Assembly Budget Committee) Elections Budget Trailer Bill
Requires that bond measures and constitutional amendments, including those proposed by Initiative, appear on the ballot before all other legislative, initiative, and referendum measures.
Chapter 30, Statutes of 2012
AB 1502 (Assembly Budget Committee) Higher Education Budget Trailer Bill
Appropriates $125 million each to the University of California and the California State University in 2013-14; provides that these fundings are only to be available to each segment if (1) the Governor's realignment/tax initiative measure is successful in November 2012, and (2) the segment does not increase student tuition in 2012-13. Appropriates additional $38 million to the University of California for retirement costs.
Chapter 31, Statutes of 2012
Other State Budget Legislation
SB 17 (Blakeslee-R) Budget bills: public review
Requires the Legislature to post on the Internet and make publicly available, for at least 72 hours, the Budget Bill or a bill implementing the budget, before a vote to pass the bill to the Governor for consideration.
(Died in Senate Rules Committee)
Similar bills were AB 27 (Gorell-R) and AB 998 (Morrell-R) which died in Assembly Budget Committee.
SB 81 (Senate Budget And Fiscal Review Committee) 2011-12 Budget: Home to School Transportation
Restores a reduction of $248 million to the Home to School Transportation Program for fiscal year 2011-12 and replaces this with a reduction of $248 million to school districts, county offices of education, and charter school funding in the 2011-12 fiscal year.
Chapter 2, Statutes of 2012
SB 83 (Senate Budget And Fiscal Review Committee) 2011-12 Budget: California Citizens Redistricting Commission
Appropriates, as a supplemental appropriation bill (deficiency bill), $339,000 from the General Fund to the Citizens Redistricting Commission and permits additional budget authorizations for the Commission under conditions specified by the bill relating to potential litigation and personnel costs.
Chapter 10, Statutes of 2012
SB 95 (Senate Budget And Fiscal Review Committee) 2011-12 Budget: State internal borrowing
Increases the availability of various funds that could be used as borrowable resources for the state's General Fund for cash flow purposes during 2011-12.
Chapter 1, Statutes of 2012
SCA 3 (Wyland-R) Budget Bill: passage requirements
Requires that the Budget Bill and any budget implementation bill be printed and distributed to the members of a house considering either bill and made available to the public at least 21 calendar days before a vote in that house on the passage of either bill. Provides that its requirements could be satisfied by electronic publication and distribution of the bills.
(Died in Senate Elections and Constitutional Amendments Committee)
SCA 10 (Strickland-R) Expenditure limits
Repeals the existing annual appropriation limits on state and local government entities and limits state General Fund and special fund expenditures to an annual increase that is based, as provided, on the percentage change in the cost of living and the percentage change in state population. Requires excess revenues to be allocated in prescribed amounts to a reserve account, to the State School Fund, and to personal income taxpayers.
(Died in Senate Governance and Finance Committee)
SCA 12 (Blakeslee-R) Government finance
Requires the State Controller, no later than three days following the date upon which the Legislature has presented to the Governor the Budget Bill for a fiscal year, to determine whether the total amount the Budget Bill would appropriate from the General Fund for that fiscal year, when combined with other specified amounts, exceeds General Fund revenues for that fiscal year as estimated by the State Controller, and to notify the Legislature and the Governor accordingly.
(Died in Senate Rules Committee)
SCA 14 (Cannella-R) Expenditure limitations
Repeals the existing provisions imposing annual appropriations limits. Imposes an annual state expenditure limit based on total expenditures in the prior fiscal year, excluding specified amounts allocated to school districts and community college districts to meet a constitutional minimum funding obligation, from General Fund revenues and special fund revenues, adjusted for the percentage change in state population and the percentage change in the cost of living, as specified. Authorizes the expenditure limit to be exceeded for an emergency, as defined, declared by the Governor, not including revenue shortfalls, excessive spending, or other similar conditions limiting the ability to fund government operations. Requires the Director of the Department of Finance (DOF) to report quarterly on the state's compliance with the expenditure limits for the current fiscal year. Provides for the state expenditure limit to become permanently inoperative on the date that the Director of DOF determines that (1) the state's Budget Stabilization Account, which the measure renames as the Budget Stabilization Fund, has a balance at least equal to 10% of the estimate of General Fund revenues, (2) all remaining current and future obligations from state budgetary debt, as defined, have been reduced to zero, and (3) the state is no longer deferring payments, as defined. Upon making this determination, the Director of DOF would be required to so notify the Joint Legislative Budget Committee. Requires the Governor, in his/her proposed budget, to identify estimated total state resources available to meet recommended state expenditures and, further, to identify the amount of those resources that are anticipated to be one-time resources. Prohibits passage of a Budget Bill that appropriates an amount that, when combined with prior appropriations and transfers to the reserve account, exceeds the estimate of General Fund revenues, transfers, and balances available from the prior fiscal year. Requires the estimate of General Fund revenues, transfers, and balances to be set forth in the Budget Bill.
(Died in Senate Budget and Fiscal Review Committee)
AB 21 (Nestande-R) State Budget: key liabilities
Prohibits the Governor from including in the budget proposal estimates of revenues that would be generated from laws not then in effect. Requires that the Governor present a report to the Legislature listing the state's key liabilities, and as part of the budget, provide data regarding revenues that would be required to retire key liabilities.
(Died in Assembly Budget Committee)
AB 27 (Gorell-R) State budget: public review
Requires that the Budget Bill be in print and posted for at least 72 hours prior to passage of the Budget. Requires each state agency, department, or the courts to submit to the Department of Finance (DOF) a budget that contains 80% of the general fund appropriation of the previous year. Requires specific information be included in the budget submission of each state agency, department, or the courts to DOF. This information includes score functions, goals, outcome-oriented performance measure, and the impact of the reduction of General Fund appropriation on the core functionality of the department, agency, or court.
(Died in Assembly Budget Committee)
Similar bills are SB 17 (Blakeslee-R) which died in Senate Rules Committee and AB 998 (Morrell-R) which died in Assembly Budget Committee.
AB 998 (Morrell-R) Budget Bill: public review
Requires that the budget and budget implementation bills be in print for more than 72 hours before they can be passed by the Legislature.
(Died in Assembly Budget Committee)
Similar bills are SB 17 (Blakeslee-R) which died Senate Rules Committee and AB 27 (Gorell-R) which died Assembly Budget Committee.
AB 1437 (Morrell-R) State Budget
Requires that the Budget Bill and Budget Trailer Bills be published on a Web site for at least three days before a vote on the bills can be taken in either house.
(Died in Assembly Rules Committee)
AB 1485 (Assembly Budget Committee) 2011-12 Budget Act: augmentation
Appropriates $1.1 billion from the General Fund to the State Controller for allocation to the Department of Health Care Services ($759.6 million), the Department of Corrections and Rehabilitation ($295.4 million), the Department of Mental Health ($41.8 million), and to local governments for homicide trial reimbursement ($125,436), to augment the 2011-12 Budget Act.
Chapter 27, Statutes of 2012
AB 1690 (Nestande-R) State Budget: key liabilities
Prohibits the Governor from assuming any new revenues associated with new program or taxes in the January Budget submission. Requires the Governor’s Budget submission to contain a list of loans and long-term liabilities.
(Died in Assembly Budget Committee)
ACA 8 (Olsen-R) State Budget: deficit information
Requires that the Governor include in the January budget submission and projection for the following year and that if the projections anticipate a deficit that the Governor's budget include specific revenue or expenditure solutions to balance the budget in the following year.
(Died in Assembly Budget Committee)
ACA 13 (Nestande-R) State Budget
Prohibits the Legislature from sending to the Governor a Budget Bill on which General Fund appropriations exceeded General Fund revenues as determined by the State Controller.
(Died in Assembly Budget Committee)
ACA 16 (Logue-R) State Budget
Requires an estimate of General Fund revenues be made jointly by the State Controller and State Treasurer and provided to the Legislature and Governor by January 5 of each year with an update provided by April 30 of each year.
(Died in Assembly Budget Committee)
ACA 25 (Mansoor-R) State Budget
Requires the Legislative Analyst to provide to the Legislature an estimate of General Fund revenues for the fiscal year to which the Budget Bill applies. Requires the Legislative Analyst within three days after a Budget Bill is submitted to the Governor to certify specified requirements regarding appropriations from the General Fund. Prohibits the Governor from signing a Budget Bill that the Legislative Analyst certifies as not meeting that requirement, that Legislative Analyst certifies as not meeting that requirement unless the Governor reduces or eliminates items of appropriations in the bill and the Legislative Analyst that the bill, as adjusted, meets that agreement. Prohibits either house of the Legislature from adjourning for more than 10 days after sending a Budget Bill to the Governor until the Legislative Analyst has provided the certification described above.
(Died in Assembly Budget Committee)
Income Tax/Corporation Tax - Chaptered/Vetoed
SB 803 (DeSaulnier-D) Income tax check-off: Youth Leadership Project
Establishes the California Youth Leadership Project and creates a new voluntary contribution fund check-off program on the personal income tax form for voluntary contributions to the California Youth Leadership Fund.
Chapter 379, Statutes of 2012
A similar bill is AB 233 (Hill-D), Chapter 228, Statutes of 2012
SB 1015 (Senate Budget And Fiscal Review Committee) Income tax/corporation tax enforcement
Contains the necessary changes to enact the 2012-13 Budget Act relating to revenue enforcement which, among other provisions, (1) expedites and reduces the costs associated with the earnings withhold process by expanding the term "state tax liability" to include any liability under the Personal Income Tax Law, Corporation Tax Law, or specified franchise and income tax provisions that is due and payable and that remains unpaid, and (2) confirms that current law with respect to apportionment of corporation income is pursuant to an original return, repeals all provisions related to the Multistate Tax Compact resulting in budgetary savings of $0.5 million, and adopts non-inference language regarding this action.
Chapter 37, Statutes of 2012
SB 1158 (Price-D) Income taxes: administration
Conforms state law to federal law, allowing the Franchise Tax Board (FTB) to postpone certain tax related deadlines for a period up to one year for Governor-declared disasters, and abate interest to the extent that the interest is attributable to FTB's delay in mailing a notice of correspondence that requires a response from the taxpayer affected by a presidentially declared disaster or state emergency.
Chapter 382, Statutes of 2012
SB 1197* (Calderon-D) Income taxes: credits: film: extension
Extends the operation of the California Motion Picture Tax Credit for two years, thereby authorizing the allocation of an additional $100 million annually in tax credits to qualified productions from 7/1/15 until 7/1/17.
Chapter 840, Statutes of 2012
Identical bills are SB 1167 (Calderon-D) which died at the Assembly Desk and AB 2026 (Fuentes-D), Chapter 841, Statutes of 2012. A similar bill was AB 1069 (Fuentes-D), Chapter 731, Statutes of 2011.
SB 1341 (Wolk-D) Corporation Tax Law: charitable corporations: exemptions
Provides specified charities with a 120-day grace period to come into compliance with registration and reporting requirements before revocation of tax-exempt status. Deletes a requirement that charities pay the minimum franchise tax for any period in which their tax-exempt status was invalid.
Chapter 710, Statutes of 2012
SB 1359 (Simitian-D) Income taxes: check-off: contributions
Extends the date of repeal, from 1/1/13 to 1/1/18, for the income tax return check-offs for the California Breast Cancer Research Fund and the California Cancer Research Fund.
Chapter 456, Statutes of 2012
SB 1492 (Leno-D) Income/corporation taxes: deductions
Requires the Franchise Tax Board to report to the Department of Motor Vehicles an estimate of the total amount of revenue lost to the state resulting from deductions taken for taxes paid as a result of a vehicle assessment having been imposed in the City and County of San Francisco.
Chapter 838, Statutes of 2012
SB 1544* (Hernandez-D) Income taxes: disaster losses
Allows taxpayers in the Counties of Los Angeles and San Bernardino that suffered disaster losses as a result of the severe winds that occurred in November 2011, to file an amended return by 10/15/12 for the 2011 taxable year to deduct the loss and reduce prior year tax liability.
Chapter 284, Statutes of 2012
SB 1571 (DeSaulnier-D) Personal income taxes: check-off: voluntary contribution
Authorizes the addition of the School Supplies for Homeless Children Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Chapter 459, Statutes of 2012
AB 233 (Hall-D) Income tax check-off: YMCA Youth and Government Fund
Allows the addition of the California YMCA Youth and Government Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Chapter 228, Statutes of 2012
A similar bill is SB 803 (DeSaulnier-D), Chapter 379, Statutes of 2012.
AB 318 (Skinner-D) Corporation taxes information
Makes the existing $2,000 corporate failure penalty apply to foreign limited liability companies (LLCs) and domestic LLCs unless there is reasonable cause and not willful neglect. Conforms California's income tax laws to the federal income tax law regarding the definition of a legal holiday for tax purposes.
Chapter 313, Statutes of 2012
AB 1677 (Nestande-R) Corporation taxes: filing requirements: tax-exempts
Expands the exemption that relieves specified tax-exempt organizations from the requirement to file an annual return with the Franchise Tax Board for taxable years on or after 1/1/12. Increases the gross receipts threshold for filing an informational return from $25,000 to $50,000.
Chapter 858, Statutes of 2012
AB 1963 (Huber-D) Income taxes: Legislative Analyst's Office
Requires the Legislative Analyst's Office, on or before 7/1/13, to submit a report to the Legislature assessing potential changes to the state income and sales and use tax laws.
Vetoed
AB 2026* (Fuentes-D) Income taxes: credits: film: extension
Extends the operation of the California Motion Picture Tax Credit (Film Tax Credit) for two years, thereby authorizing the allocation of an additional $100 million annually in tax credits to qualified productions from 7/1/15 until 7/1/17.
Chapter 841, Statutes of 2012
Identical bills are SB 1167 (Calderon-D) which died at the Assembly Desk and SB 1197 (Calderon-D), Chapter 840, Statutes of 2012. A similar bill was AB 1069 (Fuentes-D), Chapter 731, Statutes of 2011.
AB 2332* (Monning-D) Income taxes: deductions: disaster losses
Provides that any losses sustained in the County of Santa Cruz as a result of the severe storms that occurred in March 2011 may, at the taxpayer's election, be taken into account for the taxable year immediately preceding the taxable year in which the disaster occurred.
Chapter 203, Statutes of 2012
AB 2686 (Assembly Revenue And Taxation Committee) Franchise Tax Board: Taxpayers' Rights Advocate
Reinstates, until 1/1/16, the authority for the Taxpayers' Rights Advocate to relieve taxpayers from penalties, fees, additions to tax, and interest attributable to the Franchise Tax Board's erroneous actions.
Chapter 349, Statutes of 2012
Other Income and Corporation Tax
SB 157* (Anderson-R) Income and corporation taxes: fraudulent investment
Conforms state law to federal treatment for Bernie Madoff Ponzi scheme losses, allowing a net operating loss carryover of any deductions from losses that are attributable to criminal investment fraud.
(Failed passage in Senate Governance and Finance Committee)
SB 342 (Wolk-D) Income and corporation taxes: litigation fees
Prohibits contingency fees in tax matters and limits the computation of attorney fees to the Revenue and Taxation Code.
(Died in Senate Judiciary Committee)
SB 358* (Cannella-R) Income and corporation taxes: gross income: quality funds
Excludes quality funds from gross income and reduces the loss of property to the extent it was acquired with these funds.
(Died in Senate Governance and Finance Committee)
SB 548 (Strickland-R) Income taxes payments: electronic remittance
Makes the electronic funds transfer of taxpayers with estimated tax or extension payments in excess of $20,000 voluntary rather than mandatory and allows a tax credit in an amount equal to 1% of the amount of payments that are remitted electronically.
(Died in Senate Governance and Finance Committee)
SB 556* (Gaines-R) Income tax conformity: small business
Conforms with federal income tax law, as that law was amended by the Creating Small Business Jobs Act of 2010, providing that gross income does not include 100% of any gain from the sale or exchange of qualified small business stock, acquired in the 2011 calendar year, held for more than five years, as provided.
(Died in Senate Governance and Finance Committee)
SB 640* (Runner-R) Income and corporation taxes: tax credits: employment
Enacts a new employment tax credit of up to $6,000 per qualified full-time employee hired by a taxpayer that employs 50 or fewer employees for taxable years on or after 1/1/2011 until the calendar quarter in which a cumulative credit amount of $50 million is reached.
(Died in Senate Appropriations Committee)
SB 653 (Steinberg-D) Local income tax
Authorizes the governing board of any county or city and county, any school district, any community college district, or any county office of education subject to voter approval to levy, increase or extend a local personal income tax.
(Died on Senate Inactive File)
A similar bill was SB 23X1 (Steinberg-D) which died in Senate Governance and Finance Committee.
SB 830 (Wright-D) Income taxes: credit: trade infrastructure investment
Enacts a trade infrastructure tax credit against the Personal Income Tax or Corporation Tax equal to 50% of the total capital costs of each qualifying project, as defined.
(Failed passage in Senate Governance and Finance Committee)
SB 901 (Steinberg-D) Income tax: undocumented immigrants
Establishes a voluntary program to be administered by the Department of Justice that encourages certain immigrants to pay state income tax and potentially allows those who do to gain relief from federal enforcement and decriminalizes members' employment. The participants of the program must be undocumented California residents who pay state income tax with a federal Individual Taxpayer Identification Number.
(Died on Senate Unfinished Business File)
SB 1078 (Evans-D) Income tax checkoff: parks
Requires the Department of Parks and Recreation to consider a voluntary income tax checkoff for parks to generate revenue.
(Died in Assembly Water, Parks and Wildlife Committee)
SB 1167* (Calderon-D) Income taxes: credits: film: extension
Extends the California Motion Picture Tax Credit to 7/1/17. Authorizes the California Film Commission to allocate $100 million film tax credits annually for two fiscal years, starting 7/1/15.
(Died at Assembly Desk)
Identical bills are SB 1197 (Calderon-D), Chapter 840, Statutes of 2012, and AB 2026 (Fuentes-D), Chapter 841, Statutes of 2012. A similar bill was AB 1069 (Fuentes-D), Chapter 731, Statutes of 2011.
SB 1179* (Walters-R) Income taxes: credit: manufacturers
Enacts a tax credit of $3,000 for hiring a disabled veteran in specified industries, commencing in the 2013 taxable year.
(Died in Assembly Appropriations Committee)
SB 1269* (Fuller-R) Income taxes: credit: highway maintenance and enhancement
Allows a maintenance and roadside enhancement credit against the personal income tax equal to 50% of the qualified amount for each taxable year beginning on or after 1/1/13, and before 1/1/17.
(Died in Senate Governance and Finance Committee)
SB 1356 (De León-D) Income taxes: credits: contributions to education funds
Allows a credit, for taxable years beginning on or after 1/1/13, and before 1/1/16, based on the taxpayer's contribution to a newly established Higher Education Investment Tax Credit Program Special Fund.
(Died in Assembly Appropriations Committee)
SB 1376* (Gaines-R) Corporate tax and income taxes
For taxable years beginning 1/1/13, imposes a single tax rate of 5.8%, allows itemized deductions only for specified items, disallows specified credits, repeals the alternative minimum tax and eliminates a specified annual tax and fee imposed on limited partnerships, limited liability partnerships, and limited liability companies, as provided. Establishes the Business Net Receipts Tax Law pursuant to which a tax would be imposed on specified business entities at a rate of an unspecified percentage of net receipts, as defined, for the taxable year. Provides specified conforming administrative provisions and transfer of rules for certain business entities.
(Died in Senate Governance and Finance Committee)
SB 1467 (DeSaulnier-D) Tax credits: business investment
Enacts the California Jobs Act of 2012. Provides an investment tax credit against insurer premium tax liability to participating investors, as defined, and provides for sale or transfer of the tax credits to other parties. Provides for a maximum amount of tax credits under the Act of $200 million, which could be claimed over specified tax years and carried forward until tax year 2037, and caps the total amount of the credit which may be allocated under existing law provisions authorizing a credit for the hire of full-time employees by qualified employers and the credit authorized under this Act to $400 million.
(Died in Senate Governance and Finance Committee)
SB 1505 (DeSaulnier-D) Corporation taxes: apportionment: single sales factor
Makes the single sales factor apportionment formula mandatory for all taxpayers except those in a qualified business activity (extractive, agricultural, savings and loans, and banks and financial services) for taxable years beginning on or after 1/1/11.
(Died in Senate Veterans Affairs Committee)
SB 1526 (La Malfa-R) Corporate taxes exemptions
Expands the exemption that relieves specified tax-exempt organizations from the requirement to file an annual return with the Franchise Tax Board for taxable years on or after 1/1/12. Increases the gross receipts threshold for filing an informational return from $25,000 to $50,000.
(Died in Assembly Revenue and Taxation Committee)
SB 1542* (Negrete McLeod-D) Income taxes: credit: contributions to LEAP
Allows a credit against the taxes imposed under the Personal Income Tax Law and the Corporation Tax Law for monetary contributions to a Local Educational Advancement Program organization that provides fee assistance for students in kindergarten and grades 1 to 12, inclusive, from families with demonstrated financial needs, to receive academic services before or after regular school hours, on weekends, or in the summer.
(Died in Senate Governance and Finance Committee)
SB 1552* (Gaines-R) Income tax: qualified long-term care insurance
Conforms state law to federal law relating to annuity and life insurance contracts to take effect in the 2012 taxable year.
(Died in Senate Governance and Finance Committee)
AB 11* (Portantino-D) Income/corporation tax credits: small businesses
Allows a credit, under both the Personal Income Tax Law and the Corporation Tax Law, equal to 20% of annual workers' compensation premiums paid by a "qualified taxpayer" during the taxable year.
(Died in Assembly Revenue and Taxation Committee)
AB 79 (Beall-D) Income tax credits: University of California
Allows an income and corporation tax credit in an amount equal to 50% of the amount contributed during the taxable year to the University of California (UC) for deposit into a UC Technology Commercialization Acceleration Fund, as specified.
(Died in Assembly Higher Education Committee)
AB 166* (Cook-R) Corporation taxes: minimum franchise tax
Eliminates the annual minimum franchise tax.
(Died in Assembly Revenue and Taxation Committee)
AB 205* (Hagman-R) Income tax credit: vehicle registration payment
Allows an individual to receive a tax credit in the amount of the original vehicle registration fee on their state income taxes.
(Died in Assembly Revenue and Taxation Committee)
AB 231* (V. Manuel Pérez-D) Income/corporation taxes: economic development areas
Removes the Enterprise Zone Act as the California Economic and Community Zone Act and makes various revisions in the requirements for designating and administering enterprise zones and local agency military base recovery areas, and manufacturing development areas, including the tax credit provisions.
(Died in Assembly Jobs, Economic Development and the Economy Committee)
AB 234* (Wieckowski-D) Income tax: credits: employees
Modifies and expands the existing hiring credit for small businesses.
(Died in Assembly Revenue and Taxation Committee)
AB 236* (Swanson-D) Income and corporation tax credit: qualified employees
Expands and modifies the existing hiring credit for small businesses. Reduces the total amount of credit that may be allocated under those laws from $400,000.00 to $350,000.00. Allows an expanded $5,000 credit for each net increase in "qualified full-time employees" hired during the taxable year by a qualified employees beginning 1/1/12.
(Died in Assembly Appropriations Committee)
AB 246* (Wieckowski-D) Income/Corporations taxes: hiring credit
Redefines qualified employer for purposes of the hiring tax credit to include veteran enterprise, a disadvantage business, a microbusiness or a small business.
(Failed passage in Senate Governance and Finance Committee)
AB 248* (Perea-D) Income tax credit: physicians: qualified medical services
Allows tax credit against those income taxes in an amount equal to 25% of the value of qualified medical services, as defined, personally provided by a qualified taxpayer during the taxable year. Caps the total amount of credit that may be allocated to $150 million.
(Died in Assembly Appropriations Committee)
AB 304* (Knight-R) Tax credits: hiring credit
Allows, for each taxable year beginning on or after 1/1/11, and before 1/1/15, a credit for each "qualified employee" employed during the taxable year by a "qualified employer." Provides that the per employee credit shall be (1) $3,000, or (2) $5,000, if the qualified employee's wage is 200% or more than the average wage in the county in which the qualified employee completes at least 50% of his/her work. Defines a "qualified employee" as "an employee who was paid qualified wages by the qualified employer for services rendered for not less than an average of 35 hours per week and not less than 1700 hours per annum."
(Died in Assembly Revenue and Taxation Committee)
AB 368* (Morrell-R) Corporation tax: minimum annual tax
Exempts a new corporation, limited partnership, limited liability partnership, and limited liability company from the annual minimum tax for the first year of operation and reduces the amount of that tax from $800 to $400 for five subsequent years.
(Died in Assembly Revenue and Taxation Committee)
AB 558* (Portantino-D) Income tax: retirement distribution penalties
Temporarily waives the 2.5% penalty otherwise imposed on early distributions from specified retirement savings plans, provided that the distributions are received by individuals who have exhausted their unemployment benefits.
(Died in Assembly Appropriations Committee)
AB 577* (Miller-R) Corporation/income taxes: capital gains
Provides that gross income does not include any gain from the sale or exchange of a capital asset, as defined, that is purchased during the 2011 or 2012 calendar year, and is held for more than one year.
(Died in Assembly Revenue and Taxation Committee)
AB 643* (Davis-D) Income taxes: hiring credits: investment credits
Creates a $300 million state New Markets Tax Credit program for the purpose of stimulating economic development, administered through the California Tax Credit Allocation Committee for the purpose of allocating tax credits to qualifying community development entities.
(Died in Assembly Appropriations Committee)
AB 726* (Morrell-R) Income tax exclusions: health savings account
Excludes, from gross income, amounts distributed out of a 401(k) plan to an individual if the entire amount does not exceed $100,000 and is paid into a health savings account within 60 days.
(Died in Assembly Revenue and Taxation Committee)
AB 821* (Garrick-R) Corporation tax: minimum annual tax
Exempts a new corporation, limited partnership, limited liability partnership, and limited liability company from the annual minimum tax for the first year of operation and reduces the amount of that tax from $800 to $100 for nine subsequent years.
(Died in Assembly Revenue and Taxation Committee)
AB 831 (Silva-R) Corporation minimum tax and fee
Exempts a single-member limited liability company, whose sole member is a tax-exempt organization, from the minimum annual tax and the annual fee.
(Died in Assembly Revenue and Taxation Committee)
AB 854* (Garrick-R) Income tax: health savings accounts
Conforms to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/12.
(Died in Assembly Revenue and Taxation Committee)
AB 856* (Jeffries-R) Income tax: mortgage debt relief
Conforms fully the Personal Income Tax Law to the Mortgage Forgiveness Debt Relief Act, as extended by Section 303 of the Emergency Economic Stabilization Act of 2008, to allow an exclusion from gross income for cancellation of indebtedness income generated from the discharge of qualified principal residence indebtedness.
(Died in Assembly Revenue and Taxation Committee)
AB 895* (Halderman-R) Income tax: credit: physicians: emergency medical services
Allows a personal income tax credit equal to 25% of the value of emergency medical services personally provided by a physician who is eligible, but who has not received reimbursement for those emergency medical services pursuant to the Maddy Emergency Medical Services Fund.
(Died in Assembly Revenue and Taxation Committee)
AB 1009* (Wieckowski-D) Income tax: credits: hire credit
Modifies the existing hiring tax credit for small businesses to apply only to individuals who were unemployed for the 30 days immediately prior to being hired.
(Died in Assembly Revenue and Taxation Committee)
AB 1071* (Fuentes-D) Income taxes: credits: qualified school supplies
Allows a credit for each taxable year beginning on and after 1/1/12, and before 1/1/15, an amount equal to 20% of the amount paid or incurred during a specified period in August during the taxable year for qualified school supplies, by a credentialed teacher, that are purchased for use by the credentialed teacher's pupils at a qualified educational institution.
(Died in Assembly Revenue and Taxation Committee)
AB 1079* (Beall-D) Income tax credit: higher education
Provides for a tax credit of up to $500 per eligible student for qualified costs paid or incurred by a qualified taxpayer at a qualified educational institution, on behalf of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer. Limits the credit to a total of $2,000 per eligible student.
(Died in Assembly Revenue and Taxation Committee)
AB 1130* (Skinner-D) Income taxes: rates
Imposes an additional income tax rate upon taxable income over $500,000 of 10.3%.
(Died in Assembly Appropriations Committee)
AB 1175 (Fletcher-I) Income tax: taxpayer form instructions
Requires the Franchise Tax Board (FTB) to revise taxpayer form instructions for tax returns to include information about the ability of a taxpayer to directly deposit a portion of a refund into the Golden State Scholarshare College Savings Trust, as defined. Requires the Scholarshare Investment Board to provide the FTB with a description of that trust program before a date specified by the FTB, and that the revisions be completed in the most cost-effective manner.
(Died in Senate Governance and Finance Committee)
AB 1195* (Allen-D) Income/corporation taxes: hiring tax credit
Expands the pool of eligible claimants for the Jobs Tax Credit from taxpayers with 20 or fewer employees to those with 50 or fewer employees.
(Died in Senate Appropriations Committee)
A similar bill was AB 1596 (Perea-D) which died in Assembly Revenue and Taxation Committee.
AB 1196 (Allen-D) Earned income tax credit
Establishes a 0.7% surcharge on the portion of a taxpayer's taxable income that exceeds $1 million and, with the proceeds from that tax, allows a refundable tax credit equal to 15% of the federal Earned Income Tax Credit.
(Died in Assembly Appropriations Committee)
AB 1218* (Pan-D) Tax deduction: disallowance: tobacco advertising
Provides, under the income and corporation tax law, that a deduction shall not be allowed for specified expenses paid or incurred to advertise, as defined, the sale, use, or consumption of cigarettes or other tobacco products.
(Died in Assembly Revenue and Taxation Committee)
AB 1239* (Furutani-D) Income tax: rates
Temporarily establishes 10% and 11% personal income tax brackets for high-income taxpayers and increases the alternative minimum tax rate to 8.5%.
(Died in Assembly Appropriations Committee)
AB 1240* (Logue-R) Income taxes: limited liability company: annual fee
Repeals the annual fee imposed on every limited liability company.
(Died in Assembly Revenue and Taxation Committee)
AB 1276* (Feuer-D) Income tax deductions: punitive damages
Disallows, under the income and corporation taxes, the deduction for amounts paid or incurred for punitive damages.
(Failed passage on Assembly Floor)
AB 1339* (Gorell-R) Tax credits: emergency standby generators
Allows a tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for costs incurred in purchasing and installing an emergency standby generator at a service station so that service stations can provide services during power outages.
(Died in Assembly Appropriations Committee)
AB 1441* (Beall-D) Income taxes: credit
Allows a tax credit of up to $500 per eligible student for qualified costs, paid or incurred by a taxpayer, a qualified educational institution, on behalf of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer. The credit allowed would be limited for all taxable years to a total of $2,000 per eligible student.
(Died in Assembly Revenue and Taxation)
AB 1500* (John A. Pérez-D) Corporation taxes: apportionment: single sales factor
Makes the single sales factor apportionment formula mandatory for corporations, revises the rules for assignment of sales, and requires that revenue derived from those changes, less $90 million deduction to be used for costs associated with forest fire protection, be deposited in the newly established Middle Class Scholarship Fund. AB 1501 (Perez, J.-D), which died on the Senate Floor, was contingent upon the enactment of this bill.
(Failed passage on Senate Floor)
AB 1510* (Garrick-R) Income tax: health savings accounts
Conforms California tax law to federal tax law with respect to health savings accounts (HSAs) for taxable years beginning on or after 1/1/13. Allows eligible individuals to claim an above-the-line deduction related to their contributions to HSAs in computing their adjusted gross income. Treats an HSA as a tax-exempt trust for tax purposes.
(Died in Assembly Revenue and Taxation Committee)
AB 1552* (Silva-R) Income taxes: deductions: amounts paid on property tax bill
Allows as a deduction the amount paid by the taxpayer on the property tax bill, including, but not limited to, real property taxes, personal property taxes, special taxes, special assessments, fees, or other charges.
(Died in Assembly Revenue and Taxation Committee)
AB 1596* (Cook-R) Income taxes: credits: hiring full-time employees
Expands the existing New Jobs Tax Credit for small businesses. Expands the existing credit's definition of a "qualified employer" to include taxpayers that, as of the last day of the preceding taxable year, employed 50 or fewer employees (instead of 20 or fewer employees per current law).
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 1195 (Allen-D) which died in Senate Appropriations Committee.
AB 1597* (Cook-R) Personal income tax: credit: loss of income
Allows a credit, under the Personal Income Tax Law, equal to 10% of a taxpayer's loss of income.
(Died in Assembly Revenue and Taxation Committee)
AB 1605* (Garrick-R) Corporation minimum annual tax: exemptions
Exempts a small business, as defined, that first commences business operations on or after 1/1/13, from the minimum franchise tax or an annual tax, whichever is applicable, and reduces that tax from $800 to $99 for each taxable year thereafter.
(Died in Assembly Revenue and Taxation Committee)
AB 1659* (Butler-D) Income tax: checkoff: Arts Council Fund
Amends the provision concerning the duration of the tax check-off to ensure that it continues in order for taxpayers to contribute to the Arts Council Fund.
(Died on Senate Floor)
AB 1786* (Mansoor-R) Income tax: Olympics
Excludes the value of any prize or award won in the Olympics from income for purposes of taxation.
(Died in Assembly Appropriations Committee)
AB 1818* (Perea-D) Income taxes: credit
Authorizes a tax credit, under both the personal income tax and the corporation tax laws, for taxable years beginning on or after 1/1/12, in an amount equal to 15% of the qualified royalties paid by a qualified taxpayer during a taxable year.
(Died in Assembly Appropriations Committee)
AB 1974* (Dickinson-D) Income taxes: credit: earned income
Allows a tax credit, for taxable years beginning on or after 1/1/12, equal to 15% of the federal earned income tax credit. Provides that, in those years in which an appropriation is made by the Legislature, the credit would be refundable.
(Died in Assembly Appropriations Committee)
AB 2004* (Knight-R) Personal Income Tax Law: exclusion: military veterans
Excludes from gross income, Combat-Related Special Compensation and Concurrent Retirement and Disability Pay, as defined, beginning on or after 1/1/13 through 1/1/18.
(Died in Assembly Appropriations Committee)
AB 2037* (Davis-D) Income taxes: hiring credits: investment credits
Reallocates $300 million from the New Jobs Tax Credit to establish a state New Markets Tax Credit program designed to stimulate economic development.
(Died in Assembly Appropriations Committee)
AB 2045 (Perea-D) Income taxes: net operating losses: transfers
Establishes a corporation business tax benefit certificate transfer program to allow a qualified California company, specifically new or expanding emerging technology and biotechnology companies meeting specified criteria, to transfer their unused net operating losses to other taxpayers that are subject to California's corporation tax in exchange for private financial assistance.
(Died in Assembly Appropriations Committee)
AB 2088* (Bonilla-D) Personal income taxes: credit: STEM teachers
Allows a credit in the amount of either $1,000 for an eligible science, technology, engineering, or mathematics (STEM) teacher that teaches one or more STEM courses in any kindergarten or any of grades 1 to 12, inclusive, during an academic year ending in the taxable year, or $1,500 for those eligible STEM teachers who teach in a high-needs school, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 2408* (Skinner-D) Income/corporation tax: net operating loss carrybacks
Repeals net operating loss carry backs (NOLs) that allow individual and corporate taxpayers to utilize NOLs and carryovers and carrybacks of those losses for purposes of offsetting their individual and corporate tax liabilities.
(Died on Senate Floor)
AB 2439 (Eng-D) Corporation taxes: disclosure
Requires the Franchise Tax Board, to publish on its Web site a list of the 500 largest corporate taxpayers filing a Form 10-K with the U.S. Securities and Exchange Commission. Notwithstanding any other provision of law, including confidentiality requirements, the largest taxpayers shall be measured by gross receipts minus returns and allowances. The list shall include the name and tax liability of each taxpayer, any charitable contribution made by the taxpayer, and whether the taxpayer made an election to apportion its income using only the single sales factor.
(Died on Senate Inactive File)
AB 2506 (V. Manuel Pérez-D) Income/corporation tax: research and development
Increases the tax credit for research and development expenses, and requires taxpayers utilizing these credits on or after that date to report specified information to the Franchise Tax Board.
(Died in Assembly Business, Professions and Consumer Protection Committee)
AB 2578 (Solorio-D) Franchise Tax Board: tax refund deposits
Requires the Franchise Tax Board to include certain specified information on its Web site and other taxpayer publications, relating to a taxpayer's ability to deposit a tax refund directly into specified tax-advantaged savings plans.
(Died in Assembly Appropriations Committee)
AB 2582* (Nestande-R) Income taxes: credit: contributions
Beginning 1/1/15, allows a credit against the taxes imposed under the Personal Income Tax Law and the Corporation Tax Law for monetary contributions to a public school for support of co-curricular activities or to an educational improvement organization that supports innovative programs in public schools, and allows a credit against the taxes imposed under the Corporation Tax Law for contributions to an education scholarship-granting organization.
(Died in Assembly Revenue and Taxation Committee)
AB 2625 (Solorio-D) Income tax: Golden State Scholarshare Trust
Allows taxpayers to designate on his/her tax return a contribution of $25 or more in excess of tax liability for deposit into a qualified tuition program (QTP) account. Requires the Franchise Tax Board to create space in its tax forms for taxpayers to directly deposit their tax refund into a QTP account. If the payments on a tax return are not enough to cover both the tax liability and the amount designated for the QTP, the tax return is treated as though the designation was not made.
(Died in Senate Appropriations Committee)
AB 2656* (Charles Calderon-D) Income tax credit: transportation
Authorizes the California Transportation Financing Authority to award $500 million in tax credit certificates to exporters and importers who meet specified criteria.
(Died in Assembly Appropriations Committee)
AB 2687* (Assembly Revenue And Taxation Committee) Income taxes: charitable remainder trusts
Allows a charitable remainder trust, in modified conformity with the federal income tax law, to retain its tax-exempt status when it has an unrelated business taxable income by paying tax on that income.
(Died in Senate Governance and Finance Committee)
Property Tax
SB 171* (Wolk-D) Property tax revenue allocations: Cordelia Fire District
Reduces future property tax revenue shifts from the Cordelia Fire Protection District to the Educational Revenue Augmentation Fund in Solano County.
(Died in Senate Appropriations Committee)
SB 314* (Vargas-D) Property taxation: military housing
Revises the scope of the property tax "welfare exemption" to include property that is located within the former Naval Training Center in San Diego and is used exclusively for charitable purposes, as specified.
(Died in Assembly Revenue and Taxation Committee)
SB 464* (Anderson-R) Property taxation: exclusion
Provides that assessors shall exclude from value constructing or installing any fire sprinkler system, other fire extinguishing system, and fire detection system in a building reconstructed after a disaster. First, the owner of the building must file a claim with the assessor and provide him/her with the documentation necessary to identify the value of the fire safety improvement. Next, the assessor must evaluate the claim and determine the portion of value attributable to the fire safety improvements. Lastly, the assessor reduces the new base year value by that portion of value. However, assessors must include in value any fire safety system required in non-residential properties by the California Building Code or local ordinance.
(Died in Senate Governance and Finance Committee)
SB 499* (Huff-R) Property: tax increment calculations: redevelopment
Requires that calculations of a redevelopment agency's payments, calculated on property tax increment revenues, must be based on the lesser of either (1) the property tax increment revenues allocated and paid to the agency, or (2) the amount of taxes actually received by the agency pursuant to limits in the redevelopment plan.
(Died in Senate Appropriations Committee)
SB 874 (Hancock-D) Parcel taxes: schools and community colleges
Allows school districts to exempt persons receiving Social Security Disability Insurance from qualified special taxes.
Chapter 791, Statutes of 2012
SB 1030 (Senate Budget And Fiscal Review Committee) Property tax allocations: redevelopment
Removes language that was contained in AB 1484 (Assembly Budget Committee), Chapter 26, Statutes of 2012, the redevelopment trailer bill, relating to the disposition of certain additional property tax revenues which results from the elimination of redevelopment agencies. The removal of the language will result in specified additional property taxes going to cities, counties and special districts receiving excess Educational Revenue Augmentation Funds.
Vetoed
SCA 5 (Simitian-D) Parcel tax: educational entities
Allows school districts, community college districts, or county offices of education to impose a parcel tax on real property by a 55% vote of the voters in the district or county, under specified circumstances.
(Died in Senate Elections and Constitutional Amendments Committee)
AB 68 (Beall-D) Property tax allocation
Requires the auditor of Santa Clara County to redirect $2 million in property taxes collected within Santa Clara County, from school districts to the cities of Cupertino, Los Altos Hills, Monte Sereno, and Saratoga.
(Died in Assembly Appropriations Committee)
AB 191* (Bill Berryhill-R) Property tax revenue allocations
Reverses a specified property tax shift to schools from six counties that was a result of legislation passed following enactment of Proposition 13 in 1978. The six counties (Alpine, Lassen, Mariposa, Plumas, Stanislaus, and Trinity) are known as "negative bailout" or "negative sum" counties because they had a portion of their property taxes shifted to school districts after the enactment of legislation to address the effects of Proposition 13 in 1979.
(Died in Assembly Appropriations Committee)
A similar bill was AB 12X1 (Berryhill-R) which died at the Assembly Desk.
AB 285 (Furutani-D) Property tax revenues: community colleges
Requires, as is currently provided for K-12 schools, automatic adjustments in the General Fund apportionments for the California Community Colleges (CCC) to the extent, actual property tax revenues to the CCC, differ from the amount of such revenues estimated in the annual Budget Act.
(Died in Assembly Appropriations Committee)
AB 448* (Ammiano-D) Property taxation: change in ownership
Makes numerous revisions in the change in ownership provisions in the property tax law.
(Died in Assembly Revenue and Taxation Committee)
AB 865* (Nestande-R) Property tax: exclusion
Extends the "new construction" exclusion for active solar energy systems to improvements constructed through the 2032-33 fiscal year.
(Died in Assembly Appropriations Committee)
AB 866 (Yamada-D) Property tax relief: Yolo County
Enacts property tax relief provisions for Yolo County and increases the total amount of ad valorem property tax revenue that is otherwise required to be allocated to that county by the county equity amount; and decreases the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the county Educational Revenue Augmentation Fund by the county equity amount.
(Died in Assembly Appropriations Committee)
AB 1676 (Alejo-D) Property tax revenue allocations: County of San Benito
Declares that, notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of San Benito for each fiscal year through the 2000-01 fiscal year, inclusive, are deemed correct. Requires that for the 2001-02 fiscal year and each fiscal year thereafter, property tax apportionment factors applied in allocating property tax revenues in the County of San Benito must be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected and adjusted, pursuant to the review and recommendation of the State Controller.
(Died in Senate Governance and Finance Committee)
AB 1700* (Butler-D) Property taxation: change in ownership: cotenancy
Excludes from property tax reassessment a transfer of cotenancy interest in a principal residence if the principal residence was owned by two individuals and was transferred to one of those individuals upon the death of the other, with the survivor obtaining sole ownership of that property.
Chapter 781, Statutes of 2012
AB 1788* (Morrell-R) Property taxation: welfare exemption: course of construction
Revises various definitions for purposes of the property tax welfare exemption and allows the welfare exemption to be granted on a retroactive basis, as provided, and defines "facilities in the course of construction" to include prospective construction or rehabilitation of a new or existing building or improvement, evidenced by an application for a building permit, if that building or improvement will be used exclusively for religious, hospital, or charitable purposes and if construction commences within 12 months of the date that the permit is approved, as provided.
(Died in Assembly Appropriations Committee)
AB 1816 (Beall-D) Property tax equity allocation formula: Santa Clara County
Modifies property tax allocations for four cities in Santa Clara County; requires the Santa Clara County Auditor to make specified allocation and calculation changes which will result in an increase in property tax revenues allocated to the cities of Cupertino, Los Altos Hills, Monte Sereno and Saratoga and a commensurate reduction of payments to the Educational Revenue Augmentation Fund (ERAF); provides that the payments change will occur over five years with a change of 20 percentage points each year, i.e. the first year the cities will receive 20% of the redirection from ERAF; and prohibits the Santa Clara County Auditor from making these changes in any fiscal year in which Proposition 98 funding level is determined by Test 1.
(Died in Assembly Appropriations Committee)
AB 1941* (Ma-D) Sales and use taxes: consumers: veterans: itinerant vendors
Imposes, on or after 1/1/13, a tax on every "qualified lessee" of "qualified heavy equipment" (QHE) at the rate of 1.25% of the "qualified lessee's" gross receipts from the lease or rental of QHE.
(Died in Assembly Revenue and Taxation Committee)
AB 1957 (Gordon-D) Property tax collection
Authorizes counties to permit tax collectors to reduce the quantity of information required to be published in a newspaper regarding real property defaulted to the county, and lowers the minimum interest rate for property tax refunds and adds tax collection to the kinds of course content eligible for the continuing education requirements of county treasurers and tax collectors.
(Died in Assembly Local Government Committee)
AB 2014 (Ammiano-D) Property taxation: change in ownership: legal entities
Requires the Legislature to convene a task force, as specified, to update the work done by the 1979 Task Force on Property Tax Administration regarding the definition of "change in ownership" for complex legal entities, as provided.
(Died in Assembly Revenue and Taxation Committee)
AB 2046* (Allen-D) Property tax: floating homes: change in ownership
Establishes a new exclusion from reassessment for property transfers of floating home marinas to current tenants of berths at the marina, under specified conditions.
Chapter 817, Statutes of 2012
AB 2183 (Smyth-R) Property tax: assessors: assessment appeals boards
Requires counties to set up a tax agent registration program, and requires agents to register with counties; creates a code of conduct, sets forth a list of acts prohibited of agents, borrowing largely from IRS Circular 230; allows counties to levy sanctions for failing to register or engaging in a prohibited act; and requires, on and after 1/1/14, an offeror of an assessment reduction filing service, to register as an agent prior to the performance of the service.
(Died in Senate Appropriations Committee)
AB 2207* (Gordon-D) Property taxation: welfare exemption
Prohibits county assessors from considering specified revenues and uses of property for purposes of determining whether a property dedicated to open-space and natural resource preservation qualifies for the welfare property tax exemption.
Chapter 863, Statutes of 2012
AB 2210 (Smyth-R) Property tax: county assessors
Requires a county assessor, when requested by the board of supervisors, to estimate whether annual property valuations for the county have decreased by 3% or more, and if so, to notify the county and the Department of Finance of the decrease.
(Died in Senate Governance and Finance Committee)
AB 2591 (Furutani-D) Property tax revenues: community colleges
Provides for automatic adjustments in community colleges' General Fund apportionments based on shortfalls or surpluses in total local revenues (i.e. property taxes plus student fee revenues).
(Died in Assembly Appropriations Committee)
AB 2643 (Ma-D) Property taxation
Makes several changes to the statutes related to property tax collection.
Chapter 161, Statutes of 2012
AB 2688 (Assembly Revenue And Taxation Committee) Property taxes
Changes thresholds for property taxes on air taxis.
Chapter 362, Statutes of 2012
ACA 4 (Blumenfield-D) Ad valorem tax rate exceptions
Amends the California Constitution to allow a city, county, or special district, as defined, to incur bonded indebtedness in order to fund specified public improvements and facilities, with 55% voter approval of that city, county or special district.
(Died on Assembly Inactive File)
ACA 18 (Swanson-D) Parcel tax
Allows a city, county, or special district to impose, extend, or increase a parcel tax for the purpose of funding the maintenance or improvement of fire protection or police protection services with approval by a majority of voters in that city, county, or special district.
(Failed passage on Assembly Floor)
ACA 21 (Feuer-D) Parcel tax
Allows for the imposition, extension, or increase of a parcel tax on real property by a school district, community college district, or county office of education, as may otherwise be authorized by law, by approval of 55%, instead of two-thirds, of the voters in that district or county voting on the proposition, if all of the following conditions are met,
(Died on Assembly Floor)
Sales and Use Tax
SB 47* (Alquist-D) Sales and use taxes: exemption: manufacturing and research
Exempts, from a specified portion of sales and use taxes, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property including property purchased for use by a qualified person, as defined, in manufacturing, processing, or fabricating of property, or use in research and development activities, or specified fabrication or research and development clean rooms and equipment. Does not apply to local sales and use taxes.
(Died in Senate Governance and Finance Committee)
SB 395* (Dutton-R) Sales and use taxes: exemption: manufacturing and research
Provides a partial sales and use tax exemption from the sale of, and the storage, use, or other consumption of, tangible personal property, as defined, purchased for use by a qualified person, as defined, to be used primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of property, as specified, or to be used primarily in qualified research, as specified, or to be used to maintain, repair, measure, or test that property.
(Died in Senate Appropriations Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which died in Assembly Appropriations Committee; AB 979 (Silva-R) which died in Assembly Revenue and Taxation Committee; AB 1057 (Olsen-R) which died in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
SB 421 (Correa-D) Sales and use taxes: underpayment: interest
Reduces the interest that applies to penalties for underpayment of various taxes, surcharges, and fees administered by the Board of Equalization. Deletes the addition of three percentage points to a specified federal rate which applies to underpayment penalties.
(Died in Senate Appropriations Committee)
SB 516* (Correa-D) Sales and use taxes: exclusion: trade-in motorcycle
Provides that the definitions for "sales price" and "gross receipts" do not include the value of a motorcycle traded-in for a new motorcycle, when the value of the trade-in motorcycle is separately stated on the new motorcycle invoice or bill of sale or similar document provided to the purchaser.
(Failed passage in Senate Governance and Finance Committee)
SB 626 (Calderon-D) Sales tax collection study: sale cannabis
Requires the Board of Equalization to voluntarily establish a nine-member task force to conduct a study to determine ways to enhance collections of sales and use taxes on retail sales of cannabis and ensure proper regulation of the cultivation, transportation, and distribution of cannabis and cannabis products.
(Died in Senate Appropriations Committee)
SB 653 (Steinberg-D) Local taxation: transaction and use taxes
Allows counties, cities, any school district, county board of education, and community college districts to impose, among other taxes, a transaction and use tax with voter approval.
(Died on Senate Inactive File)
A similar bill was SB 23X1 (Steinberg-D) which died in Assembly Revenue and Taxation Committee.
SB 655 (Steinberg-D) Sales and use taxes: retailers
Defines "retailer" for purposes of the sales and use tax as engaged in business in this state as a retailer that has substantial nexus with this state and a retailer upon whom the federal law permits the state to impose a use tax collection duty.
(Died in Senate Governance and Finance Committee)
SB 686* (Padilla-D) Sales and use taxes: exemption
Provides a sales and use tax exemption for purchases of property for biotechnology manufacturing and research and development activities.
(Died in Senate Rules Committee)
SB 1086* (Dutton-R) Sales and use taxes: wireless communication devices
Limits "gross receipts" and "sales price" of a wireless telecommunication device to the amount charged for that device when it is sold in a bundled transaction.
(Died in Senate Governance and Finance Committee)
A similar bill was AB 279 (Garrick-R) which died in Assembly Revenue and Taxation Committee.
SB 1243* (Lowenthal-D) Sales and use taxes: exemptions: marine or maritime fuel
Extends the sunset date for the current sales tax exemption for specified fuel and petroleum products (e.g., bunker fuel) sold to water common carriers.
Chapter 293, Statutes of 2012
SB 1376* (Gaines-R) Sales and use taxes: tax repeal
Repeals, beginning 1/1/13, the imposition of, or the authority to impose the local sales and use tax, and local transactions and use tax.
(Died in Senate Governance and Finance Committee)
SB 1396* (Dutton-R) Sales and use taxes: excise taxes: fuel
Lowers taxes on gasoline and diesel by exempting from sales tax the amount charged for gasoline in excess of $3.88 per gallon and for diesel in excess of $3.52 per gallon, capping gasoline and diesel excise taxes, and allowing these excise taxes to adjust down but not up under the cap.
(Died in Senate Transportation and Housing Committee)
SB 1420 (Correa-D) Sales and use taxes: State Board of Equalization
Authorizes the Board of Equalization to relieve interest imposed as a result of failure to make a timely payment, if the failure was due to extraordinary circumstances, as specified.
(Died in Senate Appropriations Committee)
AB 81* (Beall-D) Sales and use taxes: exemptions: air common carrier fuel
Provides a partial sales and use tax exemption for fuel and petroleum products sold to, or purchased by, an air common carrier for consumption or shipment in the conduct of its business as an air common carrier on domestic flights.
(Died in Assembly Appropriations Committee)
AB 153 (Skinner-D) Use tax: retailers engaged in business with the state
Expands the statutory list of retailers that are considered to be engaged in business in California and that, as such, are required to collect use tax on sales of tangible personal property to California consumers.
(Died in Senate Governance and Finance Committee)
AB 204* (Halderman-R) Sales and use taxes: exemption: biomass energy
Establishes a partial sales and use tax exemption for equipment purchased by a "biomass energy facility" for use in its biomass energy production in this state.
(Died in Assembly Appropriations Committee)
AB 218 (Wieckowski-D) Sales and use taxes: manufacturing exemption
Among other provisions, enacts a partial sales and use tax exemption for purchases of qualified tangible personal property by persons engaged in manufacturing and software production.
(Died in Assembly Appropriations Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 979 (Silva-R) which died in Assembly Revenue and Taxation Committee; AB 1057 (Olsen-R) which died in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
AB 279* (Garrick-R) Sales and use taxes: wireless communication devices
Provides that, for purposes of the Sales and Use Tax Law, "gross receipts" and "sales price" from the retail sale of a "wireless communication device" shall be limited to the amount charged for the sale of the "wireless telecommunication device" when it is sold in a "bundled transaction."
(Died in Assembly Revenue and Taxation Committee)
A similar bill was SB 1086 (Dutton-R) which died in Senate Governance and Finance Committee.
AB 303* (Knight-R) Sales and use taxes: exemption: manufacturing
Establishes a sales and use tax exemption for tangible personal property that is used by a qualified person, as defined, and is involved in a new trade or business. Limits the exemption to manufacturing.
(Died in Assembly Appropriations Committee)
AB 658 (Charles Calderon-D) Local sales tax and local use tax: specified transactions
Overturns a recently issued Superior Court decision that deemed specified transactions subject to local sales tax instead of local use tax, and resolves conflicts with SB 1548 (Wyland-R), Chapter 285, Statutes of 2012, relating to offers in compromise.
(Died in Senate Governance and Finance Committee)
AB 780 (Charles Calderon-D) Sales and use taxes: public contracts
Exempts fixed price contracts with government entities from any future increase or decrease in sales and use tax rates.
(Died in Senate Appropriations Committee)
AB 843 (Charles Calderon-D) Sales tax exemption
Changes the date for the Board of Equalization to calculate the inflation adjustment to the sales tax exemption from September 1 to October 1 on nonmonetized bullion and numismatic coins.
Chapter 184, Statutes of 2012
AB 855 (Ma-D) Sales and use taxes: consumers: veterans: itinerant vendors
Makes the law concerning making a qualified itinerant vendors a consumer, and not a retailer relative to the sales and use tax retroactive to 1/1/86.
(Died in Senate Governance and Finance Committee)
AB 951* (Perea-D) Sales and use taxes: exemption: back-to-school products
Provides an exemption from the sales tax for the gross receipts from the sale of a qualified back-to-school product to a qualified purchaser, as specified.
(Died in Assembly Public Safety Committee)
A similar bill was AB 1007 (Cook-R) which died in Assembly Appropriations Committee.
AB 979* (Silva-R) Sales and use taxes: exemption: manufacturing
Establishes a partial sales and use tax exemption for purchases of qualified tangible personal property by persons engaged in manufacturing and software production.
(Died in Assembly Revenue and Taxation Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which died in Assembly Appropriations Committee; AB 1057 (Olsen-R) which died in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
AB 1007* (Cook-R) Sales and use taxes: exemption: back-to-school products
Provides an annual four-day sales tax holiday for qualified back-to-school products sold to a qualified purchaser.
(Died in Assembly Appropriations Committee)
A similar bill was AB 951 (Perea-D) which died in Assembly Public Safety Committee.
AB 1057* (Olsen-R) Sales and use taxes: exemption: manufacturing
Establishes a partial sales and use tax exemption for specified business equipment.
(Died in Assembly Revenue and Tax Committee)
Similar bills were SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which died in Assembly Appropriations Committee; and AB 979 (Silva-R) which died in Assembly Revenue and Taxation Committee.
AB 1126 (Charles Calderon-D) Transaction and use tax: rate
Amends two sections of the Transactions and Use Tax (TUT) Law as a housekeeping matter. Specifically, it amends Revenue and Taxation Code Sections 7261 and 7262 to conform to changes implemented by AB 686 (Huffman), Chapter 176, Statutes of 2011, which decreased the rate at which a city or county may levy, increase, or extend a TUT from 0.25% (or a multiple thereof) to a rate of 0..125% (or a multiple thereof).
Chapter 739, Statutes of 2012
AB 1190* (Jeffries-R) Sales and use taxes: destination management company
Designates a qualified destination management company as a consumer, and not a retailer, of the tangible personal property it provides a client under a qualified contract for destination management services.
(Died in Assembly Revenue and Taxation Committee)
AB 1376* (Nestande-R) Sales and use taxes: exemption: electrical energy
Establishes a partial sales and use tax exemption for qualified tangible personal property used to produce electrical energy from renewable sources.
(Died in Assembly Revenue and Taxation Committee)
AB 1446 (Feuer-D) Sales tax: L.A. County Metropolitan Transportation Authority
Authorizes the Los Angeles County Metropolitan Transportation Authority to place before the voters, an ordinance to eliminate or extend Los Angeles' Measure R sales tax.
Chapter 806, Statutes of 2012
AB 1774 (Mansoor-R) Sales and use tax: exemption: gold and silver coins
Provides that gold and silver coin issued by the federal government is legal tender in California and that a person may not compel another person to tender or accept gold and silver coin that is issued by the federal government, except when otherwise provided in the obligation out of which the debt arises.
(Died in Assembly Revenue and Taxation Committee)
AB 1911* (Donnelly-R) Sales and use taxes: exemption: manufacturing
Establishes a partial sales and use tax exemption, beginning 1/1/13, for specified manufacturing equipment.
(Died in Assembly Revenue and Taxation Committee)
AB 1963 (Huber-D) Sales and use taxes: Legislative Analyst's Office report
Requires the Legislative Analyst's Office, on or before 7/1/13, to submit a report to the Legislature assessing potential changes to the state income and sales and use tax laws.
Vetoed
AB 1972* (Huber-D) Sales and use taxes: exemption: personal property
Exempts, on and after 1/1/13, and before 1/1/19, from sales and use taxes the sale of, and the storage, use, or other consumption in this state of, tangible personal property, as defined, purchased for use by a qualified person, as defined, primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property; in research and development; to maintain, repair, measure, or test specified tangible personal property; and by a contractor for use in a construction contract with a qualified person, as specified.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was AB 2506 (V. Perez-D) which died in Assembly Business, Professions and Consumer Protection Committee.
AB 2048 (Donnelly-R) State Board of Equalization: administration: interest
Requires the state to pay the same interest rate for refunds as is charged for late tax payments, for all tax and fee programs that the State Board of Equalization administers.
(Died in Assembly Appropriations Committee)
AB 2059 (Gorell-R) Sales and use tax: qualified purchaser
Modifies the existing "qualified purchaser program," which requires specified taxpayers with at least $100,000 in annual business gross receipts to register with the State Board of Equalization for use tax reporting.
(Died in Assembly Revenue and Taxation Committee)
AB 2270 (Harkey-R) Sales and use tax: use tax: administration
Provides that, for reporting periods, beginning on or after 1/1/12, the "qualified use tax" of an "eligible purchaser" shall be due and payable to the Board of Equalization on or before April 15th following the close of the calendar year in which the use tax liability was incurred.
Chapter 200, Statutes of 2012
AB 2312 (Ammiano-D) Transaction and use tax: medical marijuana
Authorizes local transactions and use taxes on medical marijuana up to 5%.
(Died in Senate Business, Professions and Economic Development Committee)
AB 2453 (Block-D) Sales tax: State Board of Equalization: administration
Extends the limitation period for filing a petition for determination from 30 days to 60 days from the date that the notice of determination or notice of deficiency assessment was mailed to the taxpayer against which the notice was issued.
(Died in Senate Governance and Finance Committee)
AB 2506 (V. Manuel Pérez-D) Sales and use tax law: exemption
On and after 1/1/13, exempts from the sales and use taxes the sale of, and the storage, use, or other consumption in this state of, tangible personal property purchased for use by a qualified person primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of tangible personal property, as specified.
(Died in Assembly Business, Professions and Consumer Protection Committee)
A similar bill was AB 1972 (Huber-D) which died in Assembly Revenue and Taxation Committee.
AB 2618* (Ma-D) Sales and use taxes: auction: vehicles
Provides that a person making a sale at a vehicle auction, or a licensed dismantler making specified vehicle sales, shall be presumed to be making sales at retail (not resale) and therefore must collect sales tax under the sales and use tax law.
Chapter 756, Statutes of 2012
AB 2688 (Assembly Revenue And Taxation Committee) Sales and use taxes
Alters the timing for filing an election for bad debt deductions or refunds under the sales and use tax law.
Chapter 362, Statutes of 2012
Miscellaneous
SB 228 (Wyland-R) State tax liens
Allows the Board of Equalization (BOE), the State Controller, and the Franchise Tax Board (FTB) to withdraw, rather than release, a notice of state tax lien if the underlying debt, including penalties and interest, is paid in full. A withdrawal would be applied as if the lien had never been filed. Requires the BOE, the Controller, and FTB to make reasonable efforts to notify credit reporting agencies and creditors of the withdrawal of the lien, upon request of the taxpayer.
(Died in Senate Appropriations Committee)
SB 530* (Wright-D) Taxation: direct broadcast satellite television
Imposes a tax on direct broadcast satellite television service providers at the rate of 6% of its gross revenues, until 1/1/20.
(Died in Senate Appropriations Committee)
SB 653 (Steinberg-D) Local taxation: excise taxes
Allows local governments, county offices of education and community colleges to impose a vehicle license fee, oil severance tax, and excise tax with voter approval.
(Died on Senate Inactive File)
A similar bill was SB 23X1 (Senate Budget and Fiscal Review Committee) which died in the Assembly Revenue and Taxation Committee.
SB 670 (Calderon-D) Occupancy taxes
Revises the authorization of a city and county to impose an occupancy tax to provide that the tax imposed on the rent, as defined, paid for the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, and includes charter cities within the scope of this authorization.
(Died in Senate Rules Committee)
SB 874 (Hancock-D) Special taxes: school and community colleges
Provides that qualified special taxes may include taxes that provide an exemption for persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250% of the 2012 federal poverty guidelines, as specified. Defines "qualified special taxes" to mean special taxes that apply uniformly to all taxpayers or all real property within the school district, except that "qualified special taxes" may include taxes that provide for an exemption from those taxes, as specified.
Chapter 791, Statutes of 2012
SB 884 (Calderon-D) Tax administration: sale of tax liabilities
Allows the Board of Equalization, the Franchise Tax Board, and any city, county, or city and county, to sell to investors those accounts receivable arising from tax liabilities under the jurisdiction of the authorized entity, as specified.
(Died in Senate Governance and Finance Committee)
SB 928 (Evans-D) Taxation: counties authorization
Allows the board of supervisors of any county to levy any tax that may be levied by any charter city, subject to the voters' approval pursuant to the California Constitution.
(Died in Senate Governance and Finance Committee)
SB 1015 (Senate Budget And Fiscal Review Committee) Financial Institution Record Match System
Enacts the tax enforcement 2012-13 Budget Act which, among other provisions, authorizes the expansion of the Financial Institution Record Match System program to the Employment Development Department and the Board of Equalization.
Chapter 37, Statutes of 2012
SB 1185 (Price-D) Centralized Intelligence Partnership Act: pilot program
Creates a multiagency partnership consisting of the Employment Development Department, Franchise Tax Board, and the State Board of Equalization to be known as the Centralized Intelligence Partnership, to collaborate in combating illegal underground operations.
(Died in Assembly Appropriations Committee)
SB 1209 (Runner-R) Vehicles registration fees: nonresident owners
Requires the Department of Motor Vehicles (DMV) to charge additional vehicle registration and renewal fee to the owner of a vehicle who is not a resident of California. The amount of the out-of-state-owner fee will be either $10 or the average additional fee imposed pursuant to actions taken by a local entity upon vehicle registration or renewal in the preceding fiscal year, as determined by DMV. Revenue from the out-of-state-owner fee, upon appropriation and minus DMV's administrative costs, is allocated as defined.
(Died in Assembly Appropriations Committee)
SB 1239 (Wright-D) Assessments, fees, and charges: local government
Defines the term "real property," for purposes of the Proposition 218 Omnibus Implementation Act, to mean any real property interest in land and any water rights that are based on the ownership of a real property interest in land. "Real property" shall not include appropriative or prescriptive water rights in land that are not based on the ownership of a real property interest in land. This section shall not be construed to affect the definition of real property contained in Section 658 of the Civil Code, nor shall it be construed to revise, modify, or alter in any manner any judicial decision relating to Section 658 of the Civil Code.
(Died in Assembly Rules Committee)
SB 1257 (Hernandez-D) Utility user tax: exemption: public transit vehicles
Prohibits a local government from levying a utility user tax on the consumption of electricity as a motor vehicle fuel for an electric public transit bus.
Chapter 213, Statutes of 2012
SB 1326 (Harman-R) Tax information: administration
Requires specified state tax agencies to focus information technology efforts on developing a Web-based portal that virtually consolidates the agencies, providing an integrated interface for taxpayers.
(Died in Senate Appropriations Committee)
SB 1376* (Gaines-R) Taxes: repeals
Repeals, beginning 1/1/13, the imposition of, or the authority to impose the following taxes: local sales and use taxes, local transactions and use taxes, the Motor Vehicle Fuel License Tax Law, the Use Fuel Tax Law, the Local Motor Vehicle Fuel Taxation Law, the Private Railroad Car Tax Law, the Documentary Transfer Tax Act, the Generation Skipping Transfer Tax, local subscription television taxes, the Timber Yield Tax Law, and the Diesel Fuel Tax Law; imposes, for taxable years beginning on or after 1/1/13, a single tax rate of 5.8%, allows itemized deductions only for specified items, disallows specified credits, and repeals the alternative minimum tax; and eliminates, for taxable years beginning on or after 1/1/13, a specified annual tax and fee imposed on limited partnerships, limited liability partnerships, and limited liability companies, as provided.
(Died in Senate Governance and Finance Committee)
SB 1419 (Correa-D) State Board of Equalization: discharge from accountability
Authorizes the State Board of Equalization to release a person from liability for the payment of any tax, fee, or other liability deemed uncollectable, and extinguish that liability if at least two of the following conditions are met: (1) the liability is for an amount of less than $500; (2) the liable person has been deceased for more than four years and there is no active probate for that person; (3) the Franchise Tax Board has determined that the taxpayer has a permanent financial hardship, as defined; and (4) the liability has been unpaid for more than 30 years.
(Died in Senate Appropriations Committee)
SB 1485* (Kehoe-D) Motor vehicle fuel taxes
Clarifies that gasoline used to make blended fuels (e.g., E85, which is 85% ethanol blended with 15% gasoline) is exempt from California's motor vehicle fuel tax provided it is taxed under the use fuel tax law.
Chapter 493, Statutes of 2012
SB 1492 (Leno-D) Vehicle license fee: voter-approved local assessment
Authorizes the City and County of San Francisco to impose a vehicle license fee, which must first be authorized by the Board of Supervisors and then be placed before the voters of that county for a vote.
Chapter 838, Statutes of 2012
SB 1548 (Wyland-R) State Board of Equalization: offer in compromise
Extends the sunset, from 1/1/13 to 1/1/18, on the Board of Equalization's authority to accept offers in compromise from firms currently in operation.
Chapter 285, Statutes of 2012
SB 1554 (Correa-D) Tax agencies: reorganization
Abolishes the Franchise Tax Board (FTB), and places its duties and responsibilities with the Board of Equalization (BOE); provides that the BOE shall continue as a party to any action in which FTB is currently involved on 1/1/14, and also places the employment tax functions of the Employment Development Department in BOE; and similarly replaces BOE successor to the Department in any action related to tax on 1/1/14.
(Died in Senate Governance and Finance Committee)
A similar bill was AB 77 (Gorell-R) which died in Assembly Revenue and Taxation Committee.
SB 1566 (Negrete McLeod-D) Vehicle license fees: allocation
Prohibits the Department of Motor Vehicles (DMV) and Franchise Tax Board (FTB) from receiving its vehicle license fee (VLF) collection costs from the proceeds of VLF revenues, and instead reallocates VLF revenues formerly dedicated to DMV and FTB administrative costs to recently incorporated cities and to cities that annexed inhabited territory.
(Died in Senate Appropriations Committee)
SCA 10 (Strickland-R) State and local taxes
Requires a two-third vote of each house of the Legislature for any change in state statute that imposes a new or higher tax on any taxpayer, as specified.
(Died in Senate Governance and Finance Committee)
SCA 15 (Hancock-D) Taxation: voter approval
Permits, as an alternative, a change in state statute, passed by the Legislature, that results in a taxpayer paying a higher tax to be imposed in an act passed by a majority of the membership of each house of the Legislature, where that change becomes effective when submitted to the voters and approved by a majority of the voters voting only on that measure at a statewide election.
(Died in Senate Governance and Finance Committee)
SJR 15 (DeSaulnier-D) Harbor maintenance tax
Urges the President and the Congress of the United States to significantly increase federal funding from the Harbor Maintenance Trust Fund surplus for navigational improvements and continued operational and maintenance dredging in those federal channels that serve California's ports such that these expenditures equal the amounts contributed by California, to halt adding to the surplus in the Harbor Maintenance Trust Fund, and to recognize the role of California's ports in contributing the greatest share of the Harbor Maintenance Tax revenues.
Resolution Chapter 66, Statutes of 2012
AB 66* (Chesbro-D) Vehicle license fees
Repeals the sunset of the additional 0.15% vehicle license fee.
(Died in Assembly Revenue and Taxation Committee)
AB 77 (Gorell-R) Tax administration reorganization
Abolishes the Franchise Tax Board, and transfers its powers and duties to the Board of Equalization and provides for the transfer of the tax administrative functions performed by the Employment Development Department and the Department of Insurance.
(Died in Assembly Revenue and Taxation Committee)
A similar bill was SB 1554 (Correa-D) which died in Senate Governance and Finance Committee.
AB 218 (Wieckowski-D) Estate taxes
Proposes to the voters of the state to repeal of the provision of Proposition 6 relating to estate tax prohibiting the imposition of any tax on or by reason of any transfer occurring by reason of death. Imposes an estate tax upon the transfer of property of every decedent with an estate valued at more than $1,000,000, as specified. Dedicates the revenue generated from a proposed estate tax be used, in whole or in part, to fully fund the Williamson Act subventions and supplant the reduction of General Fund revenue as a result of the exemption for purchases of manufacturing equipment.
(Died in Assembly Appropriations Committee)
AB 658 (Charles Calderon-D) State Board of Equalization: administration
Overturns a recently issued Superior Court decision that deemed specified transactions subject to local sales tax instead of local use tax, and resolves conflicts with SB 1548 (Wyland-R), Chapter 285, Statutes of 2012, relating to offers in compromise on a final tax liability.
(Died in Senate Governance and Finance Committee)
AB 669 (Monning-D) Taxation: sweetened beverages
Enacts the Sweetened Beverage Tax Law, which imposes a tax of $0.01 per fluid ounce on "bottled sweetened beverages," of which the revenues are to be allocated for purposes of childhood obesity prevention activities and programs.
(Died in Assembly Revenue and Taxation Committee)
AB 942 (Huber-D) Fine revenues: General Fund
Requires that any fine or penalty imposed by the Department of Pesticide Regulation, the Department of Toxic Substances Control, the Air Resources Board, or the State Water Resources Control Board for a violation of a regulation adopted by that state agency be deposited into the General Fund.
(Died in Assembly Natural Resources Committee)
AB 1006 (Cook-R) Tax administration
Transfers the burden of proof from the taxpayer to the Franchise Tax Board in all court and tax administrative tax proceedings.
(Died in Assembly Revenue and Taxation Committee)
AB 1030 (Achadjian-R) Cigarette and tobacco taxes: violation: penalties
Subjects any person who fails to pay a tax liability in violation of the Cigarette and Tobacco Products Tax Law to suspension of their distributor's license and to seizure of any assets "related to distribution of cigarettes or tobacco products."
(Died in Assembly Revenue and Taxation Committee)
AB 1050* (Ma-D) Prepaid Mobile Telephony Services Surcharge & Collection Act
Enacts the Prepaid Mobile Telephony Services Surcharge and Collection Act; establishes a prepaid Mobile Telephony Services (MTS) surcharge based upon a percentage of the sales price of each retail transaction that occurs in this state for prepaid mobile telephony services. The prepaid MTS surcharge includes the emergency telephone users surcharge and Public Utilities Commission surcharges; and requires a seller, as defined, to collect the prepaid MTS surcharge, as provided, from a prepaid consumer and remit the amounts collected to the State Board of Equalization pursuant to the Fee Collection Procedures Law.
(Died in Senate Governance and Finance Committee)
AB 1098* (Carter-D) Vehicle license fees: allocation
Reallocates vehicle license fee (VLF) revenues to recently incorporated cities and to cities that annexed inhabited territory, and prohibits the Department of Motor Vehicles from receiving its VLF collection costs from the proceeds of VLF revenues.
Vetoed
AB 1308 (Miller-R) Highway Users Tax Account
Continuously appropriates and allows for encumbrance of funds in the Highway Users Tax Account in any fiscal year when the Budget is not enacted by July 1, until the time when the Budget is enacted.
(Died in Assembly Appropriations Committee)
AB 1492* (Assembly Budget Committee) Forest assessment: Budget Trailer Bill
Enacts the Forestry 2012 Budget Trailer Bill which imposes an assessment on lumber products and engineered wood products at a rate of 1% of gross receipts from the sale of those products. Funds are required to be available upon appropriation for administrative costs, and for purposes relating to the regulatory activities of the Department of Forestry and Fire Protection, and other state and local agencies involved in the management of forest lands.
Chapter 289, Statutes of 2012
AB 1768 (Davis-D) Vehicles: additional registration fees
Increases, to $3, the fee that counties may add to annual vehicle registration fees for the purpose of funding programs to deter and prosecute vehicle theft.
(Died in Assembly Transportation Committee)
AB 2131 (Olsen-R) Local tax collectors: continuing education
Adds "tax collection" to the list of subjects that can be credited toward county tax collectors' continuing education requirements.
Chapter 696, Statutes of 2012
AB 2173 (Skinner-D) Regional gas tax: Metropolitan Transportation Commission
Modifies provisions of the Metropolitan Transportation Commission by providing for the Commission to submit a proposed ballot measure to voters of one or more counties within the nine-county region rather than to all counties, and deletes the current requirement for an independent audit of the Board of Equalization relative to reimbursement of the Board for its actual administrative costs associated with the regional gasoline tax, and makes various other changes.
(Died in Assembly Transportation Committee)
AB 2175 (Harkey-R) Taxation: state tax liens
Grants the State Board of Equalization discretion to withdraw notice of a state tax lien if the underlying liability (including interest, penalties, and fees) is fully paid.
(Died in Assembly Revenue and Taxation Committee)
AB 2271 (Perea-D) Franchise Tax Board: seasonal clerks
Implements the memorandum of understanding between the Franchise Tax Board and its seasonal clerks.
Chapter 482, Statutes of 2012
AB 2320 (Nestande-R) Franchise Tax Board: Board of Equalization: study
Requires the Franchise Tax Board and the State Board of Equalization, before 1/1/14, to jointly conduct a study and deliver a report to the Legislature determining the cost of administration and compliance with the Revenue and Taxation Code, as provided, and to determine how much revenue is being lost by California's economy due to its complex system of taxation.
(Died in Assembly Rules Committee)
AB 2323 (Perea-D) Board of Equalization: administration
Requires the Board of Equalization to publish written formal, memorandum, and summary opinions on its Web site within 120 days of its decision if the amount in controversy exceeds $500,000, but does not apply to items decided on its consent calendar.
Chapter 788, Statutes of 2012
AB 2441 (Williams-D) Sexually oriented business tax
Imposes a tax on persons operating a sexually oriented business, as defined, at the rate of $10 per visit by a customer to the business inclusive of admission and reentry. The tax is administered by the Board of Equalization and will be collected pursuant to the procedures set forth in the Fee Collection Procedures Law; creates the Sexual Assault Treatment and Prevention Fund; requires that all revenues, less refunds and the costs of the administration of the tax, derived from the tax be transferred to the fund; and provides that monies in the Fund, upon appropriation by the Legislature, be used by the California Emergency Management Agency for specified purposes related to the treatment and prevention of sexual assault.
(Died in Assembly Appropriations Committee)
AB 2453 (Block-D) Board of Equalization: administration: redetermination
Extends the limitation period for filing a petition for determination from 30 days to 60 days from the date that the notice of determination or notice of deficiency assessment was mailed to the taxpayer against which the notice was issued.
(Died in Senate Governance and Finance Committee)
AB 2638 (Eng-D) Tax expenditures report
Requires the Board of Equalization (BOE), and the Franchise Tax Board (FTB) to submit a new report to the Legislature and the Department of Finance, on or before December 1 of each calendar year on the tax effect of tax expenditures with an annual revenue loss of more than $5 million. BOE and FTB shall include the most recent data to characterize the economic, tax, and demographic profile of claimants of tax expenditures over $5 million, as specified.
Vetoed
ACA 5 (Portantino-D) State finance reform
Prohibits, until 1/1/20, an initiative measure from being submitted to the electors or from having any effect if the initiative measure appropriates state funds for any purpose in an amount exceeding the amount appropriated for that purpose for the 2004-05 fiscal year by more than $250,000 unless the measure provides for additional state revenue or offsetting savings in a total amount that is not less than the amount of the appropriation.
(Died in Assembly Budget Committee)
ACA 23 (Perea-D) Special taxes
Provides that the imposition, extension, or increase of a special tax by a local government for the purpose of providing funding for local transportation projects, as defined. Requires the approval of 55% of its voters voting on the proposition.
(Died on Assembly Inactive File)
Index (in Measure Order)
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Note: * Denotes Urgency or Tax Levy Legislation.
| Measure and Reference | Author | Measure Title |
|---|---|---|
| SB 17 - Other State Budget Legislation | Blakeslee-R | Budget bills: public review |
| SB 47* - Sales and Use Tax | Alquist-D | Sales and use taxes: exemption: manufacturing and research |
| SB 81 - Other State Budget Legislation | Senate Budget And Fiscal Review Committee | 2011-12 Budget: Home to School Transportation |
| SB 83 - Other State Budget Legislation | Senate Budget And Fiscal Review Committee | 2011-12 Budget: California Citizens Redistricting Commission |
| SB 95 - Other State Budget Legislation | Senate Budget And Fiscal Review Committee | 2011-12 Budget: State internal borrowing |
| SB 157* - Other Income and Corporation Tax | Anderson-R | Income and corporation taxes: fraudulent investment |
| SB 171* - Property Tax | Wolk-D | Property tax revenue allocations: Cordelia Fire District |
| SB 228 - Miscellaneous | Wyland-R | State tax liens |
| SB 314* - Property Tax | Vargas-D | Property taxation: military housing |
| SB 342 - Other Income and Corporation Tax | Wolk-D | Income and corporation taxes: litigation fees |
| SB 358* - Other Income and Corporation Tax | Cannella-R | Income and corporation taxes: gross income: quality funds |
| SB 395* - Sales and Use Tax | Dutton-R | Sales and use taxes: exemption: manufacturing and research |
| SB 421 - Sales and Use Tax | Correa-D | Sales and use taxes: underpayment: interest |
| SB 464* - Property Tax | Anderson-R | Property taxation: exclusion |
| SB 499* - Property Tax | Huff-R | Property: tax increment calculations: redevelopment |
| SB 516* - Sales and Use Tax | Correa-D | Sales and use taxes: exclusion: trade-in motorcycle |
| SB 530* - Miscellaneous | Wright-D | Taxation: direct broadcast satellite television |
| SB 548 - Other Income and Corporation Tax | Strickland-R | Income taxes payments: electronic remittance |
| SB 556* - Other Income and Corporation Tax | Gaines-R | Income tax conformity: small business |
| SB 626 - Sales and Use Tax | Calderon-D | Sales tax collection study: sale cannabis |
| SB 640* - Other Income and Corporation Tax | Runner-R | Income and corporation taxes: tax credits: employment |
| SB 653 - Other Income and Corporation Tax | Steinberg-D | Local income tax |
| SB 653 - Sales and Use Tax | Steinberg-D | Local taxation: transaction and use taxes |
| SB 653 - Miscellaneous | Steinberg-D | Local taxation: excise taxes |
| SB 655 - Sales and Use Tax | Steinberg-D | Sales and use taxes: retailers |
| SB 670 - Miscellaneous | Calderon-D | Occupancy taxes |
| SB 686* - Sales and Use Tax | Padilla-D | Sales and use taxes: exemption |
| SB 803 - Income Tax/Corporation Tax - Chaptered/Vetoed | DeSaulnier-D | Income tax check-off: Youth Leadership Project |
| SB 830 - Other Income and Corporation Tax | Wright-D | Income taxes: credit: trade infrastructure investment |
| SB 874 - Property Tax | Hancock-D | Parcel taxes: schools and community colleges |
| SB 874 - Miscellaneous | Hancock-D | Special taxes: school and community colleges |
| SB 884 - Miscellaneous | Calderon-D | Tax administration: sale of tax liabilities |
| SB 901 - Other Income and Corporation Tax | Steinberg-D | Income tax: undocumented immigrants |
| SB 928 - Miscellaneous | Evans-D | Taxation: counties authorization |
| SB 1006 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | General Government: 2012 Budget Trailer Bill |
| SB 1008 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Health: 2012 Budget Labor Bill |
| SB 1009 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Mental Health Realignment: 2012 Budget Trailer Bill |
| SB 1013 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Child welfare services Budget Trailer Bill |
| SB 1014 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Alcohol and Drug Programs realignment: Budget Trailer Bill |
| SB 1015 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Tax administration: compliance Budget Trailer Bill |
| SB 1015 - Income Tax/Corporation Tax - Chaptered/Vetoed | Senate Budget And Fiscal Review Committee | Income tax/corporation tax enforcement |
| SB 1015 - Miscellaneous | Senate Budget And Fiscal Review Committee | Financial Institution Record Match System |
| SB 1016 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Education Finance Budget Trailer Bill |
| SB 1018 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Resources Budget Trailer Bill |
| SB 1020 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Public Safety Realignment Budget Trailer Bill |
| SB 1021 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Public Safety and Judicial Budget Trailer Bill |
| SB 1022 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Public Safety Facilities Budget Trailer Bill |
| SB 1023 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Public Safety Realignment Budget Trailer Bill |
| SB 1028 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Education Budget Trailer Bill |
| SB 1029 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | High-Speed Rail System Budget Trailer Bill |
| SB 1030 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Redevelopment Budget Trailer Bill |
| SB 1030 - Property Tax | Senate Budget And Fiscal Review Committee | Property tax allocations: redevelopment |
| SB 1033 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Cash Management Budget Trailer Bill |
| SB 1036 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Human Services Budget Trailer Bill |
| SB 1038 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Boards and Commissions Budget Trailer Bill |
| SB 1041 - 2012-13 State Budget Trailer Bills | Senate Budget And Fiscal Review Committee | Human Services Budget Trailer Bill |
| SB 1078 - Other Income and Corporation Tax | Evans-D | Income tax checkoff: parks |
| SB 1086* - Sales and Use Tax | Dutton-R | Sales and use taxes: wireless communication devices |
| SB 1158 - Income Tax/Corporation Tax - Chaptered/Vetoed | Price-D | Income taxes: administration |
| SB 1167* - Other Income and Corporation Tax | Calderon-D | Income taxes: credits: film: extension |
| SB 1179* - Other Income and Corporation Tax | Walters-R | Income taxes: credit: manufacturers |
| SB 1185 - Miscellaneous | Price-D | Centralized Intelligence Partnership Act: pilot program |
| SB 1197* - Income Tax/Corporation Tax - Chaptered/Vetoed | Calderon-D | Income taxes: credits: film: extension |
| SB 1209 - Miscellaneous | Runner-R | Vehicles registration fees: nonresident owners |
| SB 1239 - Miscellaneous | Wright-D | Assessments, fees, and charges: local government |
| SB 1243* - Sales and Use Tax | Lowenthal-D | Sales and use taxes: exemptions: marine or maritime fuel |
| SB 1257 - Miscellaneous | Hernandez-D | Utility user tax: exemption: public transit vehicles |
| SB 1269* - Other Income and Corporation Tax | Fuller-R | Income taxes: credit: highway maintenance and enhancement |
| SB 1326 - Miscellaneous | Harman-R | Tax information: administration |
| SB 1341 - Income Tax/Corporation Tax - Chaptered/Vetoed | Wolk-D | Corporation Tax Law: charitable corporations: exemptions |
| SB 1356 - Other Income and Corporation Tax | De León-D | Income taxes: credits: contributions to education funds |
| SB 1359 - Income Tax/Corporation Tax - Chaptered/Vetoed | Simitian-D | Income taxes: check-off: contributions |
| SB 1376* - Other Income and Corporation Tax | Gaines-R | Corporate tax and income taxes |
| SB 1376* - Sales and Use Tax | Gaines-R | Sales and use taxes: tax repeal |
| SB 1376* - Miscellaneous | Gaines-R | Taxes: repeals |
| SB 1396* - Sales and Use Tax | Dutton-R | Sales and use taxes: excise taxes: fuel |
| SB 1419 - Miscellaneous | Correa-D | State Board of Equalization: discharge from accountability |
| SB 1420 - Sales and Use Tax | Correa-D | Sales and use taxes: State Board of Equalization |
| SB 1467 - Other Income and Corporation Tax | DeSaulnier-D | Tax credits: business investment |
| SB 1485* - Miscellaneous | Kehoe-D | Motor vehicle fuel taxes |
| SB 1492 - Income Tax/Corporation Tax - Chaptered/Vetoed | Leno-D | Income/corporation taxes: deductions |
| SB 1492 - Miscellaneous | Leno-D | Vehicle license fee: voter-approved local assessment |
| SB 1505 - Other Income and Corporation Tax | DeSaulnier-D | Corporation taxes: apportionment: single sales factor |
| SB 1526 - Other Income and Corporation Tax | La Malfa-R | Corporate taxes exemptions |
| SB 1542* - Other Income and Corporation Tax | Negrete McLeod-D | Income taxes: credit: contributions to LEAP |
| SB 1544* - Income Tax/Corporation Tax - Chaptered/Vetoed | Hernandez-D | Income taxes: disaster losses |
| SB 1548 - Miscellaneous | Wyland-R | State Board of Equalization: offer in compromise |
| SB 1552* - Other Income and Corporation Tax | Gaines-R | Income tax: qualified long-term care insurance |
| SB 1554 - Miscellaneous | Correa-D | Tax agencies: reorganization |
| SB 1566 - Miscellaneous | Negrete McLeod-D | Vehicle license fees: allocation |
| SB 1571 - Income Tax/Corporation Tax - Chaptered/Vetoed | DeSaulnier-D | Personal income taxes: check-off: voluntary contribution |
| SCA 3 - Other State Budget Legislation | Wyland-R | Budget Bill: passage requirements |
| SCA 5 - Property Tax | Simitian-D | Parcel tax: educational entities |
| SCA 10 - Other State Budget Legislation | Strickland-R | Expenditure limits |
| SCA 10 - Miscellaneous | Strickland-R | State and local taxes |
| SCA 12 - Other State Budget Legislation | Blakeslee-R | Government finance |
| SCA 14 - Other State Budget Legislation | Cannella-R | Expenditure limitations |
| SCA 15 - Miscellaneous | Hancock-D | Taxation: voter approval |
| SJR 15 - Miscellaneous | DeSaulnier-D | Harbor maintenance tax |
| AB 11* - Other Income and Corporation Tax | Portantino-D | Income/corporation tax credits: small businesses |
| AB 21 - Other State Budget Legislation | Nestande-R | State Budget: key liabilities |
| AB 27 - Other State Budget Legislation | Gorell-R | State budget: public review |
| AB 66* - Miscellaneous | Chesbro-D | Vehicle license fees |
| AB 68 - Property Tax | Beall-D | Property tax allocation |
| AB 77 - Miscellaneous | Gorell-R | Tax administration reorganization |
| AB 79 - Other Income and Corporation Tax | Beall-D | Income tax credits: University of California |
| AB 81* - Sales and Use Tax | Beall-D | Sales and use taxes: exemptions: air common carrier fuel |
| AB 153 - Sales and Use Tax | Skinner-D | Use tax: retailers engaged in business with the state |
| AB 166* - Other Income and Corporation Tax | Cook-R | Corporation taxes: minimum franchise tax |
| AB 191* - Property Tax | Bill Berryhill-R | Property tax revenue allocations |
| AB 204* - Sales and Use Tax | Halderman-R | Sales and use taxes: exemption: biomass energy |
| AB 205* - Other Income and Corporation Tax | Hagman-R | Income tax credit: vehicle registration payment |
| AB 218 - Sales and Use Tax | Wieckowski-D | Sales and use taxes: manufacturing exemption |
| AB 218 - Miscellaneous | Wieckowski-D | Estate taxes |
| AB 231* - Other Income and Corporation Tax | V. Manuel Pérez-D | Income/corporation taxes: economic development areas |
| AB 233 - Income Tax/Corporation Tax - Chaptered/Vetoed | Hall-D | Income tax check-off: YMCA Youth and Government Fund |
| AB 234* - Other Income and Corporation Tax | Wieckowski-D | Income tax: credits: employees |
| AB 236* - Other Income and Corporation Tax | Swanson-D | Income and corporation tax credit: qualified employees |
| AB 246* - Other Income and Corporation Tax | Wieckowski-D | Income/Corporations taxes: hiring credit |
| AB 248* - Other Income and Corporation Tax | Perea-D | Income tax credit: physicians: qualified medical services |
| AB 279* - Sales and Use Tax | Garrick-R | Sales and use taxes: wireless communication devices |
| AB 285 - Property Tax | Furutani-D | Property tax revenues: community colleges |
| AB 303* - Sales and Use Tax | Knight-R | Sales and use taxes: exemption: manufacturing |
| AB 304* - Other Income and Corporation Tax | Knight-R | Tax credits: hiring credit |
| AB 318 - Income Tax/Corporation Tax - Chaptered/Vetoed | Skinner-D | Corporation taxes information |
| AB 368* - Other Income and Corporation Tax | Morrell-R | Corporation tax: minimum annual tax |
| AB 448* - Property Tax | Ammiano-D | Property taxation: change in ownership |
| AB 558* - Other Income and Corporation Tax | Portantino-D | Income tax: retirement distribution penalties |
| AB 577* - Other Income and Corporation Tax | Miller-R | Corporation/income taxes: capital gains |
| AB 643* - Other Income and Corporation Tax | Davis-D | Income taxes: hiring credits: investment credits |
| AB 658 - Sales and Use Tax | Charles Calderon-D | Local sales tax and local use tax: specified transactions |
| AB 658 - Miscellaneous | Charles Calderon-D | State Board of Equalization: administration |
| AB 669 - Miscellaneous | Monning-D | Taxation: sweetened beverages |
| AB 726* - Other Income and Corporation Tax | Morrell-R | Income tax exclusions: health savings account |
| AB 780 - Sales and Use Tax | Charles Calderon-D | Sales and use taxes: public contracts |
| AB 821* - Other Income and Corporation Tax | Garrick-R | Corporation tax: minimum annual tax |
| AB 831 - Other Income and Corporation Tax | Silva-R | Corporation minimum tax and fee |
| AB 843 - Sales and Use Tax | Charles Calderon-D | Sales tax exemption |
| AB 854* - Other Income and Corporation Tax | Garrick-R | Income tax: health savings accounts |
| AB 855 - Sales and Use Tax | Ma-D | Sales and use taxes: consumers: veterans: itinerant vendors |
| AB 856* - Other Income and Corporation Tax | Jeffries-R | Income tax: mortgage debt relief |
| AB 865* - Property Tax | Nestande-R | Property tax: exclusion |
| AB 866 - Property Tax | Yamada-D | Property tax relief: Yolo County |
| AB 895* - Other Income and Corporation Tax | Halderman-R | Income tax: credit: physicians: emergency medical services |
| AB 942 - Miscellaneous | Huber-D | Fine revenues: General Fund |
| AB 951* - Sales and Use Tax | Perea-D | Sales and use taxes: exemption: back-to-school products |
| AB 979* - Sales and Use Tax | Silva-R | Sales and use taxes: exemption: manufacturing |
| AB 998 - Other State Budget Legislation | Morrell-R | Budget Bill: public review |
| AB 1006 - Miscellaneous | Cook-R | Tax administration |
| AB 1007* - Sales and Use Tax | Cook-R | Sales and use taxes: exemption: back-to-school products |
| AB 1009* - Other Income and Corporation Tax | Wieckowski-D | Income tax: credits: hire credit |
| AB 1030 - Miscellaneous | Achadjian-R | Cigarette and tobacco taxes: violation: penalties |
| AB 1050* - Miscellaneous | Ma-D | Prepaid Mobile Telephony Services Surcharge & Collection Act |
| AB 1057* - Sales and Use Tax | Olsen-R | Sales and use taxes: exemption: manufacturing |
| AB 1071* - Other Income and Corporation Tax | Fuentes-D | Income taxes: credits: qualified school supplies |
| AB 1079* - Other Income and Corporation Tax | Beall-D | Income tax credit: higher education |
| AB 1098* - Miscellaneous | Carter-D | Vehicle license fees: allocation |
| AB 1126 - Sales and Use Tax | Charles Calderon-D | Transaction and use tax: rate |
| AB 1130* - Other Income and Corporation Tax | Skinner-D | Income taxes: rates |
| AB 1175 - Other Income and Corporation Tax | Fletcher-I | Income tax: taxpayer form instructions |
| AB 1190* - Sales and Use Tax | Jeffries-R | Sales and use taxes: destination management company |
| AB 1195* - Other Income and Corporation Tax | Allen-D | Income/corporation taxes: hiring tax credit |
| AB 1196 - Other Income and Corporation Tax | Allen-D | Earned income tax credit |
| AB 1218* - Other Income and Corporation Tax | Pan-D | Tax deduction: disallowance: tobacco advertising |
| AB 1239* - Other Income and Corporation Tax | Furutani-D | Income tax: rates |
| AB 1240* - Other Income and Corporation Tax | Logue-R | Income taxes: limited liability company: annual fee |
| AB 1276* - Other Income and Corporation Tax | Feuer-D | Income tax deductions: punitive damages |
| AB 1308 - Miscellaneous | Miller-R | Highway Users Tax Account |
| AB 1339* - Other Income and Corporation Tax | Gorell-R | Tax credits: emergency standby generators |
| AB 1376* - Sales and Use Tax | Nestande-R | Sales and use taxes: exemption: electrical energy |
| AB 1387 - 2012-13 State Budget Trailer Bills | Solorio-D | CA Cultural and Historical Endowment Budget Trailer Bill |
| AB 1437 - Other State Budget Legislation | Morrell-R | State Budget |
| AB 1441* - Other Income and Corporation Tax | Beall-D | Income taxes: credit |
| AB 1446 - Sales and Use Tax | Feuer-D | Sales tax: L.A. County Metropolitan Transportation Authority |
| AB 1464 - Budget Act of 2012-13 | Blumenfield-D | 2012-13 Budget Act |
| AB 1465 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Transportation Budget Trailer Bill |
| AB 1467 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Health Budget Trailer Bill |
| AB 1468 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Health Budget Trailer Bill |
| AB 1470 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | State Mental Hospitals Budget Trailer Bill |
| AB 1471 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Human Services Budget Trailer Bill |
| AB 1472 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Developmental Services Budget Trailer Bill |
| AB 1477 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Budget Act Trailer Bill |
| AB 1478 - 2012-13 State Budget Trailer Bills | Blumenfield-D | State Parks and Recreation Budget Trailer Bill |
| AB 1481 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Public Safety Budget Trailer Bill |
| AB 1484 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Redevelopment Budget Trailer Bill |
| AB 1485 - Other State Budget Legislation | Assembly Budget Committee | 2011-12 Budget Act: augmentation |
| AB 1487 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Financial Reporting Budget Trailer Bill |
| AB 1488 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Mental Health Budget Trailer Bill |
| AB 1489* - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Nursing Facilities Budget Trailer Bill |
| AB 1492* - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Timber Harvesting Budget Trailer Bill |
| AB 1492* - Miscellaneous | Assembly Budget Committee | Forest assessment: Budget Trailer Bill |
| AB 1494 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Healthy Families Program Budget Trailer Bill |
| AB 1496 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Realignment Budget Trailer Bill |
| AB 1497 - Budget Act of 2012-13 | Assembly Budget Committee | Budget Act of 2012-13 |
| AB 1499 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Elections Budget Trailer Bill |
| AB 1500* - Other Income and Corporation Tax | John A. Pérez-D | Corporation taxes: apportionment: single sales factor |
| AB 1502 - 2012-13 State Budget Trailer Bills | Assembly Budget Committee | Higher Education Budget Trailer Bill |
| AB 1510* - Other Income and Corporation Tax | Garrick-R | Income tax: health savings accounts |
| AB 1552* - Other Income and Corporation Tax | Silva-R | Income taxes: deductions: amounts paid on property tax bill |
| AB 1596* - Other Income and Corporation Tax | Cook-R | Income taxes: credits: hiring full-time employees |
| AB 1597* - Other Income and Corporation Tax | Cook-R | Personal income tax: credit: loss of income |
| AB 1605* - Other Income and Corporation Tax | Garrick-R | Corporation minimum annual tax: exemptions |
| AB 1659* - Other Income and Corporation Tax | Butler-D | Income tax: checkoff: Arts Council Fund |
| AB 1676 - Property Tax | Alejo-D | Property tax revenue allocations: County of San Benito |
| AB 1677 - Income Tax/Corporation Tax - Chaptered/Vetoed | Nestande-R | Corporation taxes: filing requirements: tax-exempts |
| AB 1690 - Other State Budget Legislation | Nestande-R | State Budget: key liabilities |
| AB 1700* - Property Tax | Butler-D | Property taxation: change in ownership: cotenancy |
| AB 1768 - Miscellaneous | Davis-D | Vehicles: additional registration fees |
| AB 1774 - Sales and Use Tax | Mansoor-R | Sales and use tax: exemption: gold and silver coins |
| AB 1786* - Other Income and Corporation Tax | Mansoor-R | Income tax: Olympics |
| AB 1788* - Property Tax | Morrell-R | Property taxation: welfare exemption: course of construction |
| AB 1816 - Property Tax | Beall-D | Property tax equity allocation formula: Santa Clara County |
| AB 1818* - Other Income and Corporation Tax | Perea-D | Income taxes: credit |
| AB 1911* - Sales and Use Tax | Donnelly-R | Sales and use taxes: exemption: manufacturing |
| AB 1941* - Property Tax | Ma-D | Sales and use taxes: consumers: veterans: itinerant vendors |
| AB 1957 - Property Tax | Gordon-D | Property tax collection |
| AB 1963 - Income Tax/Corporation Tax - Chaptered/Vetoed | Huber-D | Income taxes: Legislative Analyst's Office |
| AB 1963 - Sales and Use Tax | Huber-D | Sales and use taxes: Legislative Analyst's Office report |
| AB 1972* - Sales and Use Tax | Huber-D | Sales and use taxes: exemption: personal property |
| AB 1974* - Other Income and Corporation Tax | Dickinson-D | Income taxes: credit: earned income |
| AB 2004* - Other Income and Corporation Tax | Knight-R | Personal Income Tax Law: exclusion: military veterans |
| AB 2014 - Property Tax | Ammiano-D | Property taxation: change in ownership: legal entities |
| AB 2026* - Income Tax/Corporation Tax - Chaptered/Vetoed | Fuentes-D | Income taxes: credits: film: extension |
| AB 2037* - Other Income and Corporation Tax | Davis-D | Income taxes: hiring credits: investment credits |
| AB 2045 - Other Income and Corporation Tax | Perea-D | Income taxes: net operating losses: transfers |
| AB 2046* - Property Tax | Allen-D | Property tax: floating homes: change in ownership |
| AB 2048 - Sales and Use Tax | Donnelly-R | State Board of Equalization: administration: interest |
| AB 2059 - Sales and Use Tax | Gorell-R | Sales and use tax: qualified purchaser |
| AB 2088* - Other Income and Corporation Tax | Bonilla-D | Personal income taxes: credit: STEM teachers |
| AB 2131 - Miscellaneous | Olsen-R | Local tax collectors: continuing education |
| AB 2173 - Miscellaneous | Skinner-D | Regional gas tax: Metropolitan Transportation Commission |
| AB 2175 - Miscellaneous | Harkey-R | Taxation: state tax liens |
| AB 2183 - Property Tax | Smyth-R | Property tax: assessors: assessment appeals boards |
| AB 2207* - Property Tax | Gordon-D | Property taxation: welfare exemption |
| AB 2210 - Property Tax | Smyth-R | Property tax: county assessors |
| AB 2270 - Sales and Use Tax | Harkey-R | Sales and use tax: use tax: administration |
| AB 2271 - Miscellaneous | Perea-D | Franchise Tax Board: seasonal clerks |
| AB 2312 - Sales and Use Tax | Ammiano-D | Transaction and use tax: medical marijuana |
| AB 2320 - Miscellaneous | Nestande-R | Franchise Tax Board: Board of Equalization: study |
| AB 2323 - Miscellaneous | Perea-D | Board of Equalization: administration |
| AB 2332* - Income Tax/Corporation Tax - Chaptered/Vetoed | Monning-D | Income taxes: deductions: disaster losses |
| AB 2408* - Other Income and Corporation Tax | Skinner-D | Income/corporation tax: net operating loss carrybacks |
| AB 2439 - Other Income and Corporation Tax | Eng-D | Corporation taxes: disclosure |
| AB 2441 - Miscellaneous | Williams-D | Sexually oriented business tax |
| AB 2453 - Sales and Use Tax | Block-D | Sales tax: State Board of Equalization: administration |
| AB 2453 - Miscellaneous | Block-D | Board of Equalization: administration: redetermination |
| AB 2506 - Other Income and Corporation Tax | V. Manuel Pérez-D | Income/corporation tax: research and development |
| AB 2506 - Sales and Use Tax | V. Manuel Pérez-D | Sales and use tax law: exemption |
| AB 2578 - Other Income and Corporation Tax | Solorio-D | Franchise Tax Board: tax refund deposits |
| AB 2582* - Other Income and Corporation Tax | Nestande-R | Income taxes: credit: contributions |
| AB 2591 - Property Tax | Furutani-D | Property tax revenues: community colleges |
| AB 2618* - Sales and Use Tax | Ma-D | Sales and use taxes: auction: vehicles |
| AB 2625 - Other Income and Corporation Tax | Solorio-D | Income tax: Golden State Scholarshare Trust |
| AB 2638 - Miscellaneous | Eng-D | Tax expenditures report |
| AB 2643 - Property Tax | Ma-D | Property taxation |
| AB 2656* - Other Income and Corporation Tax | Charles Calderon-D | Income tax credit: transportation |
| AB 2686 - Income Tax/Corporation Tax - Chaptered/Vetoed | Assembly Revenue And Taxation Committee | Franchise Tax Board: Taxpayers' Rights Advocate |
| AB 2687* - Other Income and Corporation Tax | Assembly Revenue And Taxation Committee | Income taxes: charitable remainder trusts |
| AB 2688 - Property Tax | Assembly Revenue And Taxation Committee | Property taxes |
| AB 2688 - Sales and Use Tax | Assembly Revenue And Taxation Committee | Sales and use taxes |
| ACA 4 - Property Tax | Blumenfield-D | Ad valorem tax rate exceptions |
| ACA 5 - Miscellaneous | Portantino-D | State finance reform |
| ACA 8 - Other State Budget Legislation | Olsen-R | State Budget: deficit information |
| ACA 13 - Other State Budget Legislation | Nestande-R | State Budget |
| ACA 16 - Other State Budget Legislation | Logue-R | State Budget |
| ACA 18 - Property Tax | Swanson-D | Parcel tax |
| ACA 21 - Property Tax | Feuer-D | Parcel tax |
| ACA 23 - Miscellaneous | Perea-D | Special taxes |
| ACA 25 - Other State Budget Legislation | Mansoor-R | State Budget |