State Budget Legislation
Budget Trailer Bills
Budget Restoration Legislation
Other Budget Related Legislation
Income Tax/Corporation Tax - Chaptered & Vetoed
Other Income & Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
AB 1740* (Ducheny-D) State Budget Act
Enacts the 2000-2002 State Budget Act, which amounted to $99.4 billion, as follows: $78.8 billion from the General Fund, $15.6 billion from special funds, and $5 billion from bond funds.
The budget provided $6,694 in per pupil funding, an 11 percent increase from 1999-00 budget amounts. It increased K-12 education by $4.2 billion. The budget provided for a package of teacher incentives, which include new incentives and home loans for teachers in lower-performing schools, performance bonuses, and state tax audits for teachers.
The budget also provided for $1.5 billion in tax relief, which included accelerated reduction in the vehicle license fee, housing assistance for seniors and tax incentives for businesses.
It also included a General Fund commitment to $2 billion for transportation, financed by a one-time direct General Fund appropriation of $11.5 billion and a diversion of $500 million of sales tax from the General Fund to a transportation special fund to support congestion efforts.
It included $3.6 million for environmental programs, $7.6 billion for public safety programs, which bolsters local law enforcement, and includes $50 million to conduct DNA analysis in unsolved sexual assault cases and $96 million for a new state-of-the-art crime laboratory to serve the greater Los Angeles region.
It provided $570 million for various housing-related programs, with an emphasis on multifamily housing.
Lastly, it provided $203 billion for health and social services programs, which included funding for prostate screening tests for low-income people and $20 million in breast cancer treatment programs. It provided a $155.4 million Mental Health Initiative to expand services to homeless mentally ill adults and the mental health program, children's system of care. It included $319.9 million for the Governor's Aging With Dignity Initiative to help elderly persons remain at home and lead independent lives and will allow nearly 52,800 low-income seniors to receive Medi-Cal coverage at no cost. An additional $221.6 million supplements the Aging With Dignity Initiative by improving the quality of nursing home care and assisting the recruitment and retention of nursing home care workers.
Chapter 52, Statutes of 2000 - Item Vetoed
The Governor item vetoed $1.1 billion from the Budget.
Budget Trailer Bills
SB 406 (Ortiz-D) Transportation: follow-up to AB 2928
Establishes a list of transportation projects eligible for funding with money from the Traffic Congestion Relief Fund established by AB 2928, the transportation trailer bill to the budget, and specifies the lead agency for each project.
Chapter 92, Statutes of 2000 - Item Vetoed
SB 1643* (O'Connell-D) Beginning teachers' salaries
Allows the governing board of a school district, the county superintendent of schools, or the county boards of education to increase the lowest salary on the salary schedule for a fully credentialed beginning teacher salary to $34,000.
Chapter 69, Statutes of 2000
SB 1644* (Ortiz-D) Student financial aid
Enacts the Ortiz-Pacheco-Poochigian-Vasconcellos Cal Grant Program, which guarantees a Cal-Grant award to every student that meets financial and academic requirements.
Chapter 403, Statutes of 2000
SB 1647* (O'Connell-D) Land conservation credit
Enacts the Natural Heritage Preservation Tax Credit Act of 2000, pursuant to which the Wildlife Conservation Board will implement a program under which property, as defined, may be contributed to the state, any local government, as defined, or to any nonprofit organization designated by a local government, based on specified criteria, in order to provide for the protection of wildlife habitat, open space and agricultural lands. Authorizes a tax credit against an amount equal to 55 percent of the fair market value of any qualified contribution, as defined, contributed during the taxable or income year pursuant to the Natural Preservation Tax Credit Act of 2000, as specified.
Chapter 113, Statutes of 2000
SB 1656 (Alarcon-D) CalHome and Housing Trust Fund
Establishes the CalHome Program at the State Department of Housing and Community Development to provide grants and loans to local governments or nonprofit organizations to enable low- and very low-income households to become homeowners and provides that the Legislature intends to make a significant appropriation to the California Housing Trust Fund to create a permanent funding source for lower income housing projects.
Chapter 84, Statutes of 2000
SB 1662* (Burton-D) Transportation: financing
Enacts technical revisions to the transportation trailer bills (AB 2928 and SB 406) and specified transportation-related provisions to the Budget Act. Restores funding to several projects vetoed by the Governor.
Chapter 656, Statutes of 2000
SB 1664* (Karnette-D) Senior Citizens Property Tax Assistance
Provides a one-time 150 percent increase in property tax assistance payments for low-income senior citizens and disabled individuals for the 2000-01 fiscal year.
Chapter 60, Statutes of 2000
SB 1666* (Alarcon-D) Teacher recruitment and retention
Makes numerous changes in current law and creates new programs relative to the recruitment of and incentives for teachers. Eliminates the cap on earnings for retired teachers, as specified. Creates the Teaching as a Priority Block Grant for low-performing schools ranked in the bottom half of the academic performance index. Increases, from $1,500 to $2,500, per intern per year, as specified. Includes awards available through the National Board for Professional Teaching Standards Certification Incentive Program from $10,000 to $20,000 for teachers agreeing to teach at a low-performing school for at least four years. Creates the Governor's Teaching Fellowship Program, which provides 250 merit-based grants of $20,000 each to graduate students who, upon becoming credentialed teachers, agree to teach at a low-performing school for four years.
Chapter 70, Statutes of 2000
SB 1667* (Alpert-D) Education omnibus bill
Makes statutory changes to implement the Budget Act, relative to education. Establishes the English Language and Intensive Literary Program for K-12 pupils. Makes changes in the low relation to child development, telecommunication, school breakfast programs, Academic Performance Index, California School Age Families Education Program, State Board of Education reporting requirements, community college funding, and the University of California. Appropriates $1.5 billion in current year Proposition 98 funds and $8.9 million in budget year Proposition 98 funds.
Chapter 71, Statutes of 2000 - Item Vetoed
The Governor item vetoed $22,082,000.
SB 1679* (Sher-D) Environmental protection
Enacts the Resources omnibus trailer budget bill implementing environmental polices of the Budget Act, including, conflict of interest of public officials, natural community conservation plans, Cache Creek reclamation and parks.
Chapter 87, Statutes of 2000
SB 1683* (Escutia-D) Instructional programs
Implements Budget Act decisions made regarding supplemental instruction and summer school.
Chapter 72, Statutes of 2000
SB 1688* (Polanco-D) Merit scholarship and algebra academies
Creates the Governor's Scholars Program, the Governor's Distinguished Mathematics and Science Scholars Program, Intensive Algebra Instruction Academies, and Algebra Academies Professional Development Institutes. Appropriates $118 million.
Chapter 404, Statutes of 2000
SB 1689* (Escutia-D) Advanced placement program
Establishes the Advanced Placement Challenge Grant Program. The Budget contains $16.5 million for the program and $8.5 million for related tutoring and support services.
Chapter 73, Statutes of 2000
AB 465* (Nakano-D) Research and development tax credit
Increases the state alternative incremental research expense credit to 85 percent of the prior federal credit amount, instead of the existing 80 percent.
Chapter 103, Statutes of 2000
AB 480* (Ducheny-D) Income tax: household and dependent care
Allows taxpayers with California adjusted gross income of $100,000 or less a refundable credit equal to a percentage of the federal credit allowed for certain households and dependent care services necessary for gainful employment.
Chapter 114, Statutes of 2000
AB 511* (Alquist-D) Tax credit and vehicle license fee
Establishes a rural investment sales tax exemption, modifies the vehicle licensing fee rebate proposed by AB 858, and appropriates $2 billion for the rebates. Modifies the research credit to increase the state credit for qualified research expenses, from 12 percent to 15 percent, and increases the state alternative incremental research expense credit to 90 percent of the prior federal amount, instead of the existing 80 percent. Allows an employee to exclude from gross income that amount that an employer pays or incurs, up to $5,250 for the employee to take graduate level courses in pursuit of law, business, medical, or another advanced academic or professional degree, beginning on or after January 1, 2000. Allows taxpayers, who are eligible caregivers, a $500 nonrefundable credit for each applicable individual to whom they provide long-term care. Incrementally increases the general net operating loss deduction every forward amount under the Income and Corporation Tax laws from 50 percent to 65 percent, and increases the net operating loss carry forward period from five years to ten years.
Chapter 107, Statutes of 2000
Similar legislation was SB 632* (Brulte), which died at the Assembly Desk.
AB 1509 (Machado-D) State teachers' retirement
Creates the Defined Benefit Supplement Program for K-12 teachers and community college instructors that diverts 25 percent of the State Teachers' Retirement System, or two percent of payroll, into a tax deferred account that will be available to the teacher upon retirement in a lump sum payment or as an annuity.
Chapter 74, Statutes of 2000
AB 1774* (Lempert-D) Taxation: net operating losses
Increases, incrementally, the final net operating loss deduction carry forward amount and increases the period to carry forward a net operating loss from five years to ten years.
Chapter 104, Statutes of 2000
Similar legislation was AB 511* (Alpert), which became Chapter 107, Statutes of 2000.
AB 1913* (Cardenas-D) Local law enforcement funding
Appropriates $242.6 million for local law enforcement programs, as follows: $121.3 million to continue funding of the Citizens Option for Public Safety Program and $121.3 million to a juvenile justice initiative to be administered by the State Board of Corrections. (This bill replaced AB 2885, which the Governor item vetoed.)
Chapter 353, Statutes of 2000
AB 2825* (Battin-R) Biomass facilities
Makes changes to AB 2872, the environmental protection trailer bill relative to biomass facilities. Revises the name of the Central Valley Agricultural Biomass to Energy Incentive Grant Program to the "Agricultural Biomass to Energy Incentive Grant Program." Revises the definition of the term "facility" to delete the requirement that the facility convert qualified agricultural biomass from the Central Valley, and to include only those facilities that do not produce electricity for sale to a public utility, as specified, and revises the definition of the term "qualified agricultural biomass" to include only that qualified agricultural biomass that the State Air Resources Board determines has been historically open-field burned in the geographic jurisdiction of the air district from which the agricultural residues are derived from purposes of that program.
Chapter 739, Statutes of 2000
AB 2864 (Torlakson-D) Balance of jobs and housing
Creates the Inter-Regional Partnership, a pilot project to improve the balance of jobs and housing to be administered by the State Department of Housing and Community Development.
Chapter 80, Statutes of 2000
AB 2865* (Alquist-D) Affordable housing: financial assistance
Creates the California Homebuyer's' Downpayment Assistance Program, which requires the State Housing and Finance Agency to administer the program and requires that the program include specified conditions and be limited to first time home buyers.
Chapter 81, Statutes of 2000
AB 2866* (Migden-D) State government
Increases juror fees from $5 per day to $15 per day, requires the State Judicial Council to establish a pilot program in Los Angeles County in ten departments to assess benefits of mediation of civil codes, allows monies in the Indian Gaming Special Distribution Fund to implement Tribal Color Relation Ordinances, requires the State Controller to abolish positions vacant for six consecutive months, rather than nine months, provides for a victim of crimes receiving center at San Francisco General Hospital, allows homicide trial court reimbursements based on a county population formula, creates a Film California First Fund, abolishes the Unity Fund, requires a personal service contract to include specified employee benefits, increases the income limits and home prices to be eligible for the Homebuyer's Downpayment Assistance Program, establishes a separate special fund to support the Division of Apprenticeship Standards Certification of electricians, establishes a separate special fund for purposes of supporting the Garment Manufacturers Inspection Program, establishes a separate special fund for supporting the Permanent Amusement Ride Safety Inspection Fund, allows state school funds to be used to build a school on leased land at the California Service Center, allows the State Department of Corrections to require parolees participating in sex offense release prevention programs to pay some of the costs, allows the State Public Utilities Commission to investigate issues relating to multiple qualified exchanges, allows the State Department of Transportation to set rates for mobile equipment services, requires the State Department of General Services to renovate the Lincoln Theater at the Yountville Veterans' Home, requires a state-wide transportation assessment, allows the Adjunct General of the Military Department to establish an Oakland Military Institute charter school, and appropriates monies to expand the number of lending corporations and number of small business loans under the Small Business Loan Guarantee Program.
Chapter 127, Statutes of 2000 - Item Vetoed
AB 2867 (Lowenthal-D) Code Enforcement Incentive Program
Establishes the Code Enforcement Incentive Program, under which the State Department of Housing and Community Development will make funds available as matching grants to cities, counties, and cities and counties, to increase staffing dedicated to local building enforcement efforts.
Chapter 82, Statutes of 2000
AB 2870 (Cedillo-D) Downtown Rebound Program
Requires the State Department of Housing and Community Development to make grants and loans for specified downtown rebound projects and related planning from the $25 million appropriated in the Budget.
Chapter 83, Statutes of 2000
AB 2871* (Correa-D) Tax credit: long-term caregiver
Allows a nonrefundable $500 tax credit for taxpayers who require long-term care or for their caregivers.
Chapter 105, Statutes of 2000
Similar legislation was AB 511* (Alpert), which became Chapter 107, Statutes of 2000.
AB 2872* (Shelley-D) Environmental protection
Enacts the Central Valley Agricultural Biomass-to-Energy Incentive Grant Program, directs the Office of Environmental Health Hazard Assessment to evaluate and update cancer risk assessment guidelines in order to ensure that they adequately address children's carcinogenic exposures, creates the Fire Safety Subaccount within the Barry Keene Underground Storage Trust Fund to assist local fire safety agencies in cleaning up their leaking underground tanks, creates the Cleanup Loans and Environmental Assistance to Neighborhoods Account for a program to assess and cleanup urban sites contaminated with toxic materials. Requires the State Water Resources Control Board to develop a comprehensive control monitoring and assessment program for sport fish and shell fish, requires the State Air Resources Board to conduct a study and review environmental health conditions in portable classrooms, and makes changes in the Certified Unified Aging Program.
Chapter 144, Statutes of 2000
AB 2875 (Cedillo-D) Primary care clinics
Enacts the Cedillo-Alarcon Community Care Investment Act of 2000 to allow the California Health Facilities Financing Authority to award grants to any eligible participating primary care clinic for purposes of primary capital outlay projects. (The Budget appropriated $50 million for this program.)
Chapter 99, Statutes of 2000
AB 2876* (Aroner-D) Social Services Omnibus Bill
Enacts the Omnibus Social Services Trailer Bill, for purposes of implementing programs administered by the State Departments of Aging, Health and Welfare Data Center, Rehabilitation, Drug and Alcohol Programs, Employment Development, Social Services, Child Support Services and the State Commission on Aging. Issues involved in the bill included (1) foster parenting and care, (2) child support services, (3) background checks of volunteers at a child care facility, (4) Medi-Cal program, (5) drug courts, (6) caregiver initiative, (7) CalWORKs, (8) Kinship Guardianship Assistance Program, (9) child welfare services, (10) group home rates, (11) In-Home Supportive Services, (12) Juvenile Crime Prevention Program, (13) California Food Assistance and Cash Assistance Programs, and (14) rehabilitation and independent living.
Chapter 108, Statutes of 2000
AB 2877* (Thomson-D) Health Omnibus Bill
Enacts the Health Care Services Omnibus Budget Trailer Bill, which (1) makes changes in the Healthy Families Program eligibility requirements, (2) makes changes regarding nursing homes (wage, pass throughs, financial viability, and nursing home quality award programs), (3) makes changes in Medi-Cal (rate increases, eligibility, disproportionate share hospital fees, former foster care youth, central access hospitals, pharmaceutical contract program, reporting requirements, Medi-Cal Medical Education Program, transitional inpatient hospital program, outreach, treatment authorization requests, Family PACT Evaluations, reimbursement for Institute for Mental Services, and the telemedicine services).
Provides for (1) breast cancer treatment programs for low-income persons, (2) prostate cancer treatment for qualified uninsured men, (3) public education regarding Alzheimer's Disease, (4) Parkinson's Disease Program, (5) pilot programs regarding medically fragile children, (6) public health intervention, (7) a two-year expenditure authority for anti-tobacco programs, (8) Tuberculosis testing for State Special Schools, and (9) human leukocyte antigen testing program.
Makes changes in developmental service's regional centers, mental health programs (regional centers, community treatment facilities, dual diagnosis for underserved population, older adults pilot program, suicide prevention, education and gatekeeper program, early intervention, security at Patton State Hospital, and information to clients).
Chapter 93, Statutes of 2000
AB 2878 (Wayne-D) Breast cancer treatment
Extends, indefinitely, the Breast Cancer Treatment Program. Allows the State Department of Health Services to award one or more contracts to public or private nonprofit groups, and exempts the contracts from various state agency contract requirements.
Chapter 94, Statutes of 2000
AB 2879* (Jackson-D) Teacher Retention Tax Credit
Allows a nonrefundable tax credit equal to $250, $500, $1,000, and $1,5000 to teachers, based on their years of teaching experience.
Chapter 75, Statutes of 2000
AB 2880* (Calderon-D) School finance: deficit reduction
Removes the deficit factor from the school district revenue limit entitlement calculation.
Chapter 76, Statutes of 2000
AB 2881* (Wright-D) Teacher professional development
Expands existing teacher professional development institutes and creates four new institutes for specific subject areas and grade levels (High School English, High School Mathematics, High School Algebra and Elementary School Mathematics).
Chapter 77, Statutes of 2000
AB 2882 (Reyes-D) Education technology
Establishes the Education Technology Grant Program to provide one-time grants to school districts and charter schools for purposes of acquiring computers for classrooms.
Chapter 78, Statutes of 2000
AB 2883* (Villaraigosa-D) University of California Institutes
Allows the University of California to establish three research institutes, to be located on separate U.C. campuses. (The Budget provides $75 million for this purpose.)
Chapter 79, Statutes of 2000
AB 2884 (Kuehl-D) Judges' salaries
Increases the salary of Supreme Court, appellate court, and superior court and municipal court judges by 8.5 percent.
Chapter 196, Statutes of 2000
AB 2885* (Cardenas-D) Local law enforcement
Appropriates $242 million from the General Fund to provide funding for continuation of the Citizens' Option for Public Safety Program and to establish and fund local juvenile justice programs.
Chapter 100, Statutes of 2000 - Item Vetoed
The Governor item vetoed $121,300,000 relative to the juvenile justice program. AB 1913 (Cardenas) was later enacted, providing for the juvenile justice monies.
AB 2928* (Torlakson-D) Transportation funding
Implements the Governor's Transportation Congestion Relief Plan, dedicates gasoline sales tax revenues for transportation for five years, provides additional funding for local streets and roads, the State Transportation Improvement Program, and the Public Transportation Account. Provides for $6-8 billion for transportation related projects.
Chapter 91, Statutes of 2000 - Item Vetoed
The Governor item vetoed $93.8 million from the bill.
Budget Restoration Legislation
SB 14* (Senate Budget And Fiscal Review Committee) 1999 Budget Act
Provides $32.6 million in funding for various projects of regional significance throughout the state and makes technical changes to the 1999 Budget to enable projects to receive allocated funds.
(Died on Senate Inactive File)
SB 1407 (Senate Budget And Fiscal Review Committee) Budget Act of 1999: contingencies or emergencies
Augments the 1999 Budget Act by $809,842,000 to cover unforeseen shortfalls in the current year's budget.
(Failed passage on Senate Unfinished Business File)
Similar legislation was AB 516* (Wiggins-D), which failed passage on the Assembly Floor.
SB 1655* (Polanco-D) State appropriations: Budget Act of 2000
Augments the Budget Act by $36.8 million, appropriating $450,000 to the Judiciary, $875,000 to the Office of Emergency Services, $1.6 million to the State Department of Justice, $1 million to the State Department of Transportation, $1.3 million to the State Trade and Commerce Agency, $510,000 to the State Coastal Conservancy, $11.2 million to the State Department of Parks and Recreation, $3.1 million to the State Water Resources Control Board, $500,000 to the State Department of Aging, $1.2 million to the State Department of Health Services, $200,000 to the State Department of Mental Health, $200,000 to the State Department of Employment Development, $2.9 million to the State Department of Education (including $2.3 million in augmentation of SB 1667, the Omnibus Education Trailer Bill), $300,000 to the University of California, $9.5 million to the Office of Criminal Justice, $9.5 million to the California Arts Council, $450,000 to the State Department of Veterans Affairs, and $1 million for Local Government Financing. Provides legislative intent language regarding funds allocated to the California Arts Council in the Budget Act of 1998 and the Budget Act of 1999.
(Died on Senate Unfinished Business File)
SB 1681* (Senate Budget And Fiscal Review Committee) Budget Act of 2000: augmentation and appropriation
Reappropriates and appropriates monies to augment the State Budget Act of 2000. Agencies affected included the Office of Emergency Services, the State Department of Transportation, the State Coastal Conservancy, the State Department of Parks and Recreation, State Department of Water Resources, State Water Resources Control Board, State Department of Drug and Alcohol Programs, University of California, and the California Arts Council.
Chapter 672, Statutes of 2000 - Item Vetoed
The Governor vetoed $250,000.
AB 516* (Wiggins-D) State Budget augmentation: 1999 Budget
Appropriates $804.1 million in augmentation of the 1999 Budget Act to cover unforeseen shortfalls. Appropriates another $35.2 million from the General Fund for specified fire suppression and detention costs and $5 million for the 2000-01, 2001-02, and 2002-03 fiscal years for oak trees injured or killed by sudden death oak syndrome.
(Failed passage on Assembly Unfinished Business File)
Similar legislation was SB 1407* (Senate Budget and Fiscal Review Committee), which died on Senate Unfinished Business File.
AB 644* (Ducheny-D) Department of Rehabilitation: deficiency
Provides an appropriation of $4.8 million to fund a current year deficiency in the Supported Employment Program administered by the State Department of Rehabilitation, and to allow a person with disabilities to continue to receive these critical services.
Chapter 95, Statutes of 2000
AB 2416* (Machado-D) Budget augmentations: tax assistance
Appropriates $60 million to provide funding for an additional $13.1 million for senior citizens' property tax assistance and an additional $46.8 million for senior citizens' renters' tax assistance.
Chapter 615, Statutes of 2000
Other Budget Related Legislation
AB 590 (Davis-D) State Budget: biennial cycle
Requires the State Budget process to be done biennally rather than annually.
(Died in Assembly Consumer Protection, Governmental Efficiency and Economic Development Committee)
Similar legislation is ACA 6 (Leach-R), ACA 8 (Davis-D), and ACA 15 (Leach-R), which all died in the Assembly Consumer Protection, Governmental Efficiency and Economic Development Committee.
ACA 4 (Papan-D) State Budget
Provides that a statute enacting a budget bill shall take effect immediately upon enactment and that Budget bill appropriations shall be subject only to a majority vote of each House.
(Died on Assembly Inactive File)
Income Tax/Corporation Tax - Chaptered & Vetoed
SB 785 (Speier-D) Withholding of taxes
Permits employers of domestic workers to report wage earnings on an annual basis. Requires the State Department of Employment Development to submit an annual report to the Legislature on the effects of the bill.
Vetoed by the Governor
SB 1239 (Burton-D) Corporations: partnership investment income
Conforms state law with federal law by providing that "foreign (non-California)" corporations, whose only activity in the state is trading of securities for its own account through the services of a California broker, will not be considered to be doing business in California and, therefore, is not subject to tax free income from those transactions.
Chapter 4, Statutes of 2000
SB 1445 (Kelley-R) Manufacturing enhancement areas
Requires the State Trade and Commerce Agency to approve an application by Imperial County to expand a manufacturing enhancement area by up to 200 acres, as specified. Includes agricultural production and crop preparation services for market among those trades or businesses that may, if eligible, claim those tax credits applicable to a manufacturing enhancement area.
Chapter 865, Statutes of 2000
SB 1647* (O'Connell-D) Tax credits: conservation
Enacts the Natural Heritage Preservation Tax Credit Act of 2000, which allows a tax credit for 55 percent of the value of natural resources land donated to specified public and nonprofit entities, upon approval of the Wildlife Conservation Bond and yearly appropriation by the Legislature.
Chapter 113, Statutes of 2000
Similar legislation was SB 680 (O'Connell), which died in Assembly Appropriations Committee.
SB 1664* (Karnette-D) Senior tax assistance
Provides a one-time increase of 15 percent in homeowners and renters assistance payments for low-income seniors and disabled individuals for the 2000 calendar year.
Chapter 60, Statutes of 2000
SB 1932 (Solis-D) Income tax checkoff: lung disease and asthma research
Allows the addition of a new personal income tax checkoff to fund the California Lung Disease and Asthma Research Fund.
Chapter 818, Statutes of 2000
SB 2170 (Senate Revenue And Taxation Committee) Income tax
Clarifies that trade or business property may not be levied by the State Franchise Tax Board (FTB), unless the levy is approved by FTB's assistant executive officer or FTB finds that collection of the tax is in jeopardy. Corrects an error inadvertently created by SB 1229 of 1999 and carries out the intent of SB 1229 by providing relief from the annual limited partnership tax for specified limited partnerships. Provides that adjustments made by FTB to the amount claimed by a taxpayer under the refundable child and dependent care credit law will be treated by FTB as a math error correction, but the taxpayer will be allowed the right to protest and appeal FTB's adjustment.
Chapter 647, Statutes of 2000
SB 2173 (Senate Revenue And Taxation Committee) Lottery prizes
Clarifies that any lump sum amounts collected when lottery winnings are assigned are exempt from state and local taxes.
Chapter 180, Statutes of 2000
SB 2175 (Burton-D) Tax checkoffs: firefighters and peace officers
Extends, for five years, the sunset date on contributions made from the state income tax checkoffs to the California Firefighters' Memorial Fund and California Peace Officer Memorial Foundation.
Chapter 854, Statutes of 2000
AB 463 (Maldonado-R) Deficiency assessments
Streamlines the procedures by which taxpayers may request abatement of interest on deficiencies assessed by the State Franchise Tax Board.
Chapter 183, Statutes of 2000
AB 465* (Nakano-D) Research and development tax credit
Provides that the state alternative incremental tax credit to be 85 percent, rather than 80 percent, of the federal alternative incremental credit accounts prior to recent federal changes increasing the credit.
Chapter 103, Statutes of 2000
AB 480* (Ducheny-D) Tax credit: child care and dependent expense
Allows a refundable tax credit for child and dependent care expense that are necessary for gainful employment.
Chapter 114, Statutes of 2000
AB 511* (Alquist-D) Income/corporation taxes
Allows an income tax credit of $500 for each individual for whom the taxpayer is a caregiver. Excludes up to $5,250 from an employee's income for graduate student assistance, paid by an employer on behalf of the employee's income, beginning after January 1, 2000. Increases the research and development tax credit from 12 percent to 15 percent, beginning with the 2000 income year. Increases the net operation loss deduction carry-forward amount to 55 percent, as specified.
Chapter 107, Statutes of 2000
Similar legislation was SB 632 (Brulte), which died at the Assembly Desk.
AB 522 (Wayne-D) Preservation Tax Credit
Makes various technical changes to the Natural Heritage Preservation Tax Credit Act of 2000 (SB 1647, Chapter 113, Statutes of 2000).
Chapter 900, Statutes of 2000
AB 1080 (Villaraigosa-D) Teacher Tax Credit
Clarifies the calculation of the Teacher Tax Credit (AB 2879, Chapter 75, Statutes of 2000) by revising and recasting those provisions setting forth the second alternative measurement of the amount of the credit.
Chapter 603, Statutes of 2000
AB 1220 (Romero-D) Corporation taxpayers
Requires corporate taxpayers, with gross receipts of $5 million or more, who claim manufacturing, wage, or research and development tax credits, to report employment data to the State Franchise Tax Board (FTB). Specifies that the FTB is to publish these data, annually, in appropriate form.
Vetoed by the Governor
AB 1626* (Torlakson-D) Taxation: low income housing
Increases, permanently, the annual state low income housing tax credit limit from $35 million to $50 million.
Chapter 3, Statutes of 2000
AB 1728* (Villaraigosa-D) Gross income exclusion
Excludes from income tax any reparations received for forced labor performed during World War II.
Chapter 685, Statutes of 2000
AB 1774* (Lempert-D) Net operating loss carryovers
Increases, incrementally, the general net operating loss deduction carry forward amount. Increases the period to carry forward a net operating loss from five years to ten years.
Chapter 104, Statutes of 2000
AB 1811* (Reyes-D) Farmworker Housing Tax Credits
Allows the Tax Credit Allocation Committee to commit future years' tax credits for the farmworker housing program for specified projects, allows the credit to be awarded before costs are incurred, and allows the credit to be used by the taxpayer once the farmworker housing is placed in service.
Chapter 311, Statutes of 2000
AB 1843 (Ackerman-R) Bank and corporation taxes: income year
Changes all references to "income year" with "taxable year" in all provisions of the Bank and Corporation Tax Law, the Personal Income Tax Law and the administration of the Franchise and Income Tax Laws.
Chapter 862, Statutes of 2000
AB 1903* (Lowenthal-D) Taxation: low-income housing
Allows investors to claim state and federal low-income housing tax credits differently.
Vetoed by the Governor
AB 2060 (Steinberg-D) Federal tax credits: housing: teachers
Allows the California Debt Limit Allocation Committee to establish the Extra Credit Teacher Home Purchase Program for the purpose of providing financial aid to teachers for home purchases.
Chapter 331, Statutes of 2000
AB 2212 (Frusetta-R) Tax checkoff: veterans memorial
Creates an income tax checkoff to collect donations for the National World War II Veterans Memorial in Washington, D.C.
Chapter 577, Statutes of 2000
AB 2490 (Wesson-D) Earned income tax
Enacts the Earned Income Tax Credit Information Act, which requires employers to notify all employees that they may be eligible for the federal earned income tax credit, as specified.
Vetoed by the Governor
AB 2871* (Correa-D) Income tax credit: long-term care
Allows a nonrefundable $500 tax credit for taxpayers who require long-term care or for their caregivers.
Chapter 105, Statutes of 2000
AB 2879* (Jackson-D) Teacher tax credit
Allows a nonrefundable tax credit equal to $250, $500, $1,000, and $1,500 to teachers, based on their years of teaching experience.
Chapter 75, Statutes of 2000
AB 2892 (Assembly Revenue And Taxation Committee) Tax conformity
Conforms more closely to the language and structure of the Internal Revenue Code. Consolidates provisions, deletes obsolete provisions and changes language for clarification pertaining to filing requirements threshold, filing status and assessment of interest.
Chapter 863, Statutes of 2000
AB 2893 (Assembly Revenue And Taxation Committee) Taxation: federal conformity
Redrafts California law on taxability of exempt organizations to conform with provisions of the Internal Revenue Code and conforms, with exempt organizations, terms and concepts by reference to the federal law, while preserving separate determinations of exempt status for California tax purposes.
Chapter 252, Statutes of 2000
AB 2895 (Assembly Revenue And Taxation Committee) Income/corporation taxes
Amends the Local Agency Military Base Recovery Area and the Manufacturing Enhancement Areas hiring credit statutes to be consistent with the existing Enterprise Zone and Targeted Tax Area statute to require taxpayers to obtain a voucher for new employees as a condition of claiming those credits.
Chapter 864, Statutes of 2000
AB 2896 (Assembly Revenue And Taxation Committee) Income tax: deficiency assessments
Requires the State Franchise Tax Board (FTB) to request that taxpayers provide a paper or electronic copy of their return, if the return or related electronically stored return data has been destroyed or cannot be located. Requires the FTB to include in an appropriate statement in tax booklets informing taxpayers they may be requested by FTB to furnish a copy of their California or federal tax return.
Chapter 414, Statutes of 2000
AB 2897 (Assembly Revenue And Taxation Committee) Income tax
Amends current state law to consistently reflect that interest on erroneous refund amounts begin to accrue 30 days from the date of notice and demand for repayment, and makes other technical, nonsubstantive changes.
Chapter 415, Statutes of 2000
Other Income & Corporation Tax
SB 17* (Figueroa-D) Tax credits: transit passes
Provides a 40 percent tax credit for employers who provide subsidized bus passes for their employees.
(Died in Senate Appropriations Committee)
SB 34* (Brulte-R) Taxation: capital gains
Excludes from income any gain from the sale or exchange of a capital asset held by a taxpayer for five years or more.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 7* (Campbell-R), which died in Assembly Revenue and Taxation Committee.
SB 37* (Baca-D) Bank/corporation taxes: minimum franchise tax
Exempts new small businesses that incorporate after January 1, 2000, from the minimum franchise tax.
(Died in Senate Revenue and Taxation Committee)
SB 40* (Brulte-R) Bank/corporation taxes: minimum franchise tax
Repeals the minimum franchise tax.
(Died in Senate Revenue and Taxation Committee)
SB 109* (Knight-R) Personal income tax deductions: mortgage insurance
Allows a first-time homebuyer to deduct the cost of mortgage insurance for the first five years the home is owned.
(Died in Senate Revenue and Taxation Committee)
SB 184* (Kelley-R) Corporation taxes: business income
Allows certain extractive businesses to apportion their business-income which is subject to California tax by using either the single- or double-weighted sales factor apportionment factor.
(Died in Senate Appropriations Committee)
SB 229* (McPherson-R) Tax credits: irrigation
Provides for a 15 percent tax credit for the purchase and installation of water-conserving equipment used in the production of farm income.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 7* (Campbell-R), which died in Assembly Revenue and Taxation Committee.
SB 403* (Kelley-R) Tax credits: water pollution control systems
Revises the enterprise zone sales tax credit to include machinery and parts used for agricultural drain water treatment facilities.
(Died in Senate Appropriations Committee)
SB 495* (Figueroa-D) Tax credits: employees and research
Provides a $1,000 tax credit for employers who hire new workers engaged in activities related to space vehicles and space satellites and equipment.
(Died in Senate Appropriations Committee)
SB 549* (Ortiz-D) Tax credits: child care
Provides a tax credit equal to 50 percent of costs incurred or contributions made for building child care facilities for low-income children and a credit for below-market rate loans to build child care facilities.
(Died in Senate Appropriations Committee)
SB 818* (Poochigian-R) Income taxes: school uniform credit
Provides a state income tax credit in an amount equal to the lesser of $250 or 50 percent of the qualified cost paid for a student's required public school uniform.
(Died in Senate Revenue and Taxation Committee)
SB 843* (Polanco-D) Income/corporation tax: federal tax conformity
Makes a number of changes in the state income and corporation tax law to conform with federal tax law.
(Died on Senate Unfinished Business File)
SB 884* (Lewis-R) Tax deductions: employer expenses
Allows a tax deduction for the expenses paid or incurred during the taxable or income year by a taxpayer in processing an earnings withholding order for support.
(Died in Senate Revenue and Taxation Committee)
SB 1015* (Karnette-D) Bank and corporation tax
Allows corporations to elect "combined reporting" and establishes a statutory definition of "unitary business" for corporation tax purposes.
(Died in Senate Appropriations Committee)
SB 1075* (Brulte-R) Manufacturers investment tax credit
Makes any manufacturers investment credit that is in excess of tax creditable against any amount due and refundable over the following three years for bank and corporation taxpayers.
(Died in Senate Revenue and Taxation Committee)
SB 1081* (Poochigian-R) Bank/corporation taxes
Treats sales to the U.S. Government the same as other roles for determining which state can tax the revenue gained from these sales.
(Died in Senate Appropriations Committee)
SB 1158* (Sher-D) Tax credits: fish habitat programs
Extends the ten percent tax credit for salmon and steelhead trout habitat restoration for five years.
(Died in Senate Appropriations Committee)
Similar legislation was AB 1254 (Strom-Martin-D), which died in Senate Appropriations Committee.
SB 1169 (Bowen-D) Campaign finance: tax checkoff
Allows taxpayers to designate on their personal income tax returns up to $5, or up to $10 in the case of married individuals filing a joint return, to be deposited in the Legislative Election Fund to be distributed among eligible nominees.
(Died on Senate Third Reading File)
SB 1182* (Alarcon-D) Tax credits: food establishments: immigration
Allows taxpayers who operate food service establishments a 100 percent tax credit for costs of Hepatitis A immunizations for employees who are state residents.
(Died in Senate Appropriations Committee)
SB 1222 (Knight-R) Taxation: judicial relief
Declares that in court proceedings to recover income or corporation taxes allegedly erroneously levied and taxpayer refund cases, the burden of proof would be upon the State Franchise Tax Board if the taxpayer introduced credible evidence with respect to any relevant factual issue.
(Died in Senate Revenue and Taxation Committee)
SB 1336* (Monteith-R) Tax credit: small business
Provides a 100 percent tax credit for payments to the United States Small Business Administration as guarantee fees or tender fees to obtain guaranteed financing.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was SB 1799* (Leslie-R), which died in Senate Revenue and Taxation Committee.
SB 1369* (Poochigian-R) Tax credit for student fees
Creates a tax credit for fees paid on behalf of students who are California residents.
(Died in Senate Revenue and Taxation Committee)
SB 1377* (Morrow-R) Electricity cost tax credit
Allows a tax credit for electricity purchased from a surcharge electric utility as a result of that utility's increase in electricity rates since July of 1999.
(Died in Senate Revenue and Taxation Committee)
SB 1416* (Rainey-R) Tax credits: Medi-Cal service
Allows taxpayers to claim a credit for 100 percent of the amount that otherwise would be reimbursed by the Medi-Cal program for services provided by a physician or surgeon during the taxable or income year.
(Died in Senate Revenue and Taxation Committee)
SB 1421* (Solis-D) Income tax: earned income tax credit
Creates a refundable earned, income tax credit equal to 15 percent of the federal credit.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 1854 (Cedillo-D), which died in Assembly Appropriations Committee.
SB 1427* (Rainey-R) Employer tax credits for transit passes
Allows a specified tax credit to employers who provide subsidized public transit passes to employees.
(Died in Senate Revenue and Taxation Committee)
SB 1438* (Rainey-R) Income tax credit: school supplies
Allows a 100 percent credit for up to $200 of qualifying educational expenses paid or incurred by a parent or a teacher at a qualifying educational institution.
(Died in Senate Revenue and Taxation Committee)
SB 1453* (Schiff-D) Income tax: tuition and student fees
Allows a tax deduction of up to $10,000 per taxable year for college tuition costs at specified institutions.
(Died in Senate Revenue and Taxation Committee)
SB 1481* (Mountjoy-R) Senior income tax credit
Increases the current senior exemption credit by a factor of two for ages 75 to 85, by a factor of three for ages 85 to 95, and by a factor of four for ages 95 or older.
(Died in Senate Revenue and Taxation Committee)
SB 1495* (Brulte-R) Tax credit for research and development
Increases research and development tax credit from 12 percent to 15 percent, reduces base period percentage from 50 percent to 20 percent, and holds vehicle license fee offset harmless from consequent revenue loss.
(Died in Senate Revenue and Taxation Committee)
SB 1521* (Monteith-R) Tax deduction: agricultural equipment
Allows a taxpayer to elect to deduct the costs incurred for the building or purchase of systems and equipment used to prevent contaminated agricultural waters from entering public waterways or underground aquifers.
(Died in Senate Revenue and Taxation Committee)
SB 1568 (Alarcon-D) Enterprise zones
Expands the maximum number of enterprise zones from 39 to 50 over a four-year period and creates new tax incentives for employers that provide higher wages and health benefits for employers located in enterprise zones.
(Died in Senate Revenue and Taxation Committee)
SB 1661* (Solis-D) Tax credits: child care facilities
Provides a 50 percent income tax credit to taxpayers that contribute to a licensed child care facility that is being constructed or expanded.
(Died on Inactive File)
SB 1691* (Speier-D) Tax credits: workplace domestic violence programs
Provides a tax credit for costs of workplace domestic violence programs.
(Died in Senate Revenue and Taxation Committee)
SB 1725* (Haynes-R) Income tax exclusion: military retirement
Provides an exclusion from gross income for all federal military retirement benefits or payments received under a federal Retired Servicemen's Family Protection Plan, a Survivor Benefit Plan, and a Supplemental Survivor Benefit Plan.
(Died in Senate Revenue and Taxation Committee)
SB 1726* (Burton-D) Zero-emission vehicle tax credit
Creates a tax credit for the purchase or lease of a new zero vehicle emission vehicle, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 1752* (Poochigian-R) Income tax deductions: educational expenses
Includes as a miscellaneous itemized tax deduction up to $500 in instructional materials purchased by a public school teacher.
(Died in Senate Appropriations Committee)
SB 1754* (Kelley-R) Tax credits: public transit
Allows tax credits for employers who provide subsidized public transit passes to employees in certain areas of San Diego County, and allows a tax credit for those employees.
(Died in Senate Revenue and Taxation Committee)
SB 1760* (Speier-D) Tax reduction: charitable organizations
Eliminates contributions of appreciated property from the calculation of the alternative minimum tax and allows a full deduction for contributions of stock to a private foundation.
(Died in Senate Appropriations Committee)
SB 1817* (Murray-D) Internet tax credit
Allows a tax credit of $200 to any Internet service provider that provides without charge, Internet access, and a personal computer to a low-income household.
(Died in Senate Revenue and Taxation Committee)
SB 1904* (Kelley-R) Enterprise zone credits and losses
Allows jobs and sales tax credits or operating losses generated in one enterprise zone to be used to offset income generated in any enterprise zone.
(Died in Senate Appropriations Committee)
SB 1920* (Kelley-R) Corporation tax: alternative energy
Expands the definition of qualified taxpayer and qualified property under the Manufacturers' Investment Tax Credit to include the major group of other electric power generation.
(Died in Senate Revenue and Taxation Committee)
SB 1948* (Lewis-R) Corporation tax credit
Provides a 50 percent tax credit for employer costs of lending employees to school districts to teach mathematics or science.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 81 (Cunneen-R), which failed passage in Assembly Revenue and Taxation Committee.
SB 1974* (Poochigian-R) Tax credits: irrigation system improvements
Provides a 30 percent tax credit for purchase and installation of water-conserving irrigation system improvements.
(Died in Senate Revenue and Taxation Committee)
SB 2021* (Polanco-D) Tax credits: alternative work schedules
Provides tax credits for adoption of and participation in telecommuting and alternative work week schedules.
(Died in Senate Revenue and Taxation Committee)
SB 2037* (Alarcon-D) Tax credits: sustainable building costs
Allows a tax credit equal to five percent, not to exceed $1 million per project, of the sustainable building costs paid or incurred to build, repair, maintain, rehabilitate, or improve a commercial or multifamily residential structure or any combination of retail stores.
(Died in Senate Revenue and Taxation Committee)
SB 2051* (McPherson-R) Corporation tax credits
Establishes a tax credit for the amount paid for the seismic retrofitting of hospitals.
(Died in Senate Revenue and Taxation Committee)
SB 2114* (Leslie-R) Income tax dependent credit
Increases the dependent exemption tax credit to $314 per dependent for 2000 tax year and indexes the credit for inflation each year thereafter.
(Died in Senate Revenue and Taxation Committee)
Similar legislation was AB 2400 (Maddox-R), which died in Assembly Revenue and Taxation Committee.
SB 2125 (Peace-D) Corporation taxes
Allows water's-edge corporations to use the federal profit split method in allocating income to California for tax purposes.
(Died in Senate Revenue and Taxation Committee)
SB 2145* (Knight-R) Manufacturer's Investment Tax Credit
Deletes the Manufacturer's Investment Tax Credit repeal date.
(Died in Senate Revenue and Taxation Committee)
SB 2150* (Polanco-D) Child care income tax credit
Establishes a refundable tax credit equal to $350 for each child of a low-income taxpayer for whom the taxpayer paid or incurred at least $2,500 for childcare during the year.
(Died in Senate Revenue and Taxation Committee)
SB 2171* (Senate Revenue And Taxation Committee) Income/corporation taxes
Allows corporations domiciled outside California to deduct dividends from their insurance subsidiaries and makes the net operating loss limitations used by water's-edge corporate filers consistent with the methods used by other filers.
(Died in Senate Appropriations Committee)
SB 2172* (O'Connell-D) Tax credits and exemptions
Increases the income limit for renters' credit from $25,000 to $30,000 for individuals and from $50,000 to $60,000 for joint returns. Expands the manufacturer's investment credit to include generation of electric power by natural gas. Provides an income tax credit of up to $3,000 for purchase of zero-emission vehicles.
(Died on Senate Unfinished Business File)
SB 2176* (Chesbro-D) Corporation taxes: insurance
Allows corporations a deduction for any expense, including interest expense, incurred in connection with dividends that are received from an insurance company subsidiary that have been excluded from income.
(Died in Assembly Revenue and Taxation Committee)
SB 2198* (Soto-D) Tax credits: second mortgages
Provides a tax credit for mortgage lenders who make second mortgages to less-than-median-income borrowers.
(Died in Senate Revenue and Taxation Committee)
SB 2200* (Dunn-D) Research and development tax credit
Increases the income tax and corporation tax credit for research expenses by increasing (1) the allowable percentage from 12 percent to 17 percent, and (2) the basic research credit from 24 percent to 30 percent.
(Died in Senate Revenue and Taxation Committee)
AB 2* (Alquist-D) Income tax exclusions: educational assistance
Disallows the exclusion from the gross income of an employee, for amounts paid or incurred by an employer for educational assistance to the employee, whose wages by the employer for the taxable year are equal to or greater than $50,000. Includes within educational assistance graduate level courses or education for taxable years beginning on or after January 1, 2000. Sunsets January 1, 2005.
(Died in Senate Revenue and Taxation Committee)
AB 9* (Cardoza-D) Income tax: gun safe credit
Provides a tax credit equal to $150 for one gun safe purchased for personal use.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 156* (Strickland-R), which provided for a $75 tax credit and died in Assembly Appropriations Committee.
AB 49* (House-R) Income tax credit: private schools
Allows a taxpayer to claim a $500 credit for each child of the taxpayer attending a private school in California.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 53* (Robert Pacheco-R) Income taxes deduction: child support
Allows noncustodial parents who pay child support and who are current on their payments to deduct 100 percent of their support payments.
(Failed passage in Assembly Appropriations Committee)
AB 122* (Kaloogian-R) Tax credit: extracurricular activity fees
Establishes a permanent tax credit equal to the fees paid, up to $500 per year, for students in a K-12 public or private school to participate in extracurricular activities.
(Died in Assembly Revenue and Taxation Committee)
AB 149* (Leach-R) Income tax credit: household and dependent care
Provides for partial conformity with federal law relating to household and dependent care expenses.
(Died in Assembly Appropriations Committee)
AB 152* (Lempert-D) Taxation: net operating loss
Allows the entire amount of the net operating loss attributable to any taxable or income year be carried forward for 20 years.
(Died in Assembly Revenue and Taxation Committee)
AB 190 (Ackerman-R) Income taxes: limited liability companies
Makes the annual tax of limited liability companies (LLC) due and payable on the due date of the LLC return.
(Died in Senate Appropriations Committee)
AB 296 (Strickland-R) Income tax: penalties
Changes the penalty for failing to file income tax upon notice and demand from 25 percent of the total tax liability prior to the application of withholding and other credits to 25 percent of the individual's unpaid tax liability after application of withholding and other credits.
(Died in Assembly Appropriations Committee)
AB 358* (Wildman-D) Tax credits: television and motion pictures
Provides a 10 percent refundable tax credit for wages paid for movies or TV programs produced in California.
(Died in Senate Appropriations Committee)
AB 401* (Strickland-R) Tax credits: child care
Eliminates the sunset date on the employers child care contribution credits and allows a child care tax credit for any child under the age of 13.
(Died in Assembly Revenue and Taxation Committee)
AB 408* (Correa-D) Income tax credit: senior care
Allows a $500 credit to a taxpayer who maintains, as his/her home, a household that includes a qualifying individual who is 65 or older.
(Died in Assembly Revenue and Taxation Committee)
AB 462* (Briggs-R) Manufacturers investment tax credit
Creates a credit of six percent of the cost of qualified property from taxpayers engaged in warehousing and distribution activities.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 473* (Hertzberg-D) Manufacturers' investment tax credit
Extends the repeal date of the manufacturers' investment credit for three years.
(Died in Senate Appropriations Committee)
AB 482 (Davis-D) Business development
Creates the California Seed Capital and Early Stage Corporation, independent of any state agency and governed by a seven-member appointed board, to mobilize investment in private seed and venture capital partnerships. Authorizes an investor in the corporations' investment fund to claim a state tax credit to make up any shortfall to the extent their return on investment is less than the return specified in the investor's contract with the corporation.
(Died in Assembly Appropriations Committee)
AB 489* (Ducheny-D) Tax credits: employees tips
Allows employer a tax credit for the costs of unemployment insurance taxes and employment training taxes paid on tips received by employees. Specifies that any excess credit can be carried forward for up to 15 years.
(Died in Assembly Appropriations Committee)
AB 569* (Campbell-R) Taxes: passive activities
Conforms state tax law to the federal passive rules as they apply to rental real estate activities.
(Died in Assembly Revenue and Taxation Committee)
AB 572* (Pescetti-R) Income tax conformity
Conforms state law to federal tax law provisions regarding (1) innocent spouse relief, (2) the statute of limitations suspension with respect to disabled individuals, and (3) shifting the burden of proof from the taxpayer to the tax agencies.
(Died in Assembly Appropriation Committee)
AB 687* (Calderon-D) Taxes: oil depletion deduction
Deletes or reduces the limitations on the percentage depletion deduction for independent oil and gas producers when the price of oil drops below $12 a barrel.
(Died in Assembly Appropriations Committee)
AB 763* (Bates-R) Income tax: adoption tax credits
Establishes a tax credit, under specified conditions, equal to 50 percent of the qualified adoption costs for which the federal adoption credit is allowed.
(Died in Assembly Appropriations Committee)
AB 765* (Machado-D) Manufacturers' investment tax credit
Expands the manufacturers' investment credit to include bank and corporation taxpayers who are engaged in specified businesses violating the extracting nonmetallic minerals.
(Died in Assembly Revenue and Taxation Committee)
AB 864* (Battin-R) Income taxes: long-term care credit
Allows a tax credit for the amount paid or incurred by the taxpayer for long-term care for any family member of the taxpayer.
(Died in Assembly Revenue and Taxation Committee)
AB 867* (Briggs-R) Corporation taxes: "S corporations"
Eliminates the 1.5 percent measured tax on S corporations while maintaining all other taxes currently assessed on S corporations.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 901* (Knox-D) Income tax: domestic partners
Allows domestic partners to take advantage of some of the tax preferences for health care costs that are available to spouses and dependents.
(Died in Assembly Appropriations Committee)
AB 1061 (McClintock-R) Income tax: health credits
Provides a refundable income tax credit to a taxpayer whose family income is between 100 percent and 200 percent of the federal poverty level for medical costs, as specified.
(Died in Assembly Health Committee)
AB 1172* (Frusetta-R) Tax credit: farmworker health care
Provides a tax credit up to $25,000 per year, equal to 25 percent of the qualified expenses paid or incurred by a taxpayer, for preventive health care provided to employees who are qualified farmworkers.
(Died in Assembly Health Committee)
AB 1174 (Frusetta-R) Election services tax credit
Authorizes a tax credit taxable for those amounts of salary and wages, not to exceed the lesser of certain amounts per each employee, that are paid by a taxpayer, that maintains a Corporate Good Citizens Program as proposed by this bill, to employees during a taxable or income year for the period during which employees serve as pollworkers at a national or statewide election.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 1230* (Rod Pacheco-R) Corporation taxes: transfer of tax credits
Allows a taxpayer who claims the research expenses credit to transfer the credit to another taxpayer who has a tax liability under the tax law.
(Died in Assembly Revenue and Taxation Committee)
AB 1254* (Strom-Martin-D) Tax credits/deductions
Increases and extends the existing salmon/steelhead trout habitat restoration credits, partially conforms the federal law provisions relating to the deduction of certain membership dues, and conforms the federal law relating to the deduction for employee recommendation over $1 million.
(Died in Senate Appropriations Committee)
AB 1365* (Oller-R) Income tax: military retirement pay
Allows a gross income exclusion for military retirement benefits received as a result of the active service of a member of the armed forces.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 1467 (Scott-D) Bank and corporation taxes
Provides that the State Franchise Tax Board will not be required to conduct transfer-pricing audits when water's-edge corporations have used the profit split method. Provides that the profit split method will be presumed to reflect the income of the corporation.
(Died in Assembly Appropriations Committee)
AB 1610* (Florez-D) Machinery tax credit: enterprise zones
Increases the amount that could be claimed for the enterprise zone sales tax credit by adjusting the limit on purchases for inflation.
(Died in Assembly Appropriations Committee)
AB 1641* (Assembly Agriculture Committee) Tax credits: biomass conversion
Provides growers a tax credit equal to $30 per ton of their agricultural prunings that are delivered without charge to a biomass facility for biomass conversion.
(Died in Assembly Appropriations Committee)
AB 1667* (Assembly Revenue And Taxation Committee) Tax conformity
Conforms state law with federal law relative to taxation.
(Died in Senate Revenue and Taxation Committee)
AB 1766* (Maddox-R) Income taxes: National Guard
Provides a gross income exclusion for compensation received by an individual for services as a member of the California National Guards, State Military Reserve, or Naval Militia.
(Died in Assembly Revenue and Taxation Committee)
AB 1783* (Nakano-D) Income taxes: small business stock
Increases from 50 percent to 100 percent the amount of gain that taxpayers can exclude from income when they sell qualified small business stock.
(Died in Assembly Appropriations Committee)
AB 1923* (Cardenas-D) Child care facility tax credit
Provides a 50 percent tax credit for taxpayers who make monetary contributions for any new or expanded licensed child care facility and allows corporation taxpayers a 50 percent credit for below-market loans made for financing qualified child care facilities.
(Died in Assembly Appropriations Committee)
AB 1924 (Runner-R) Enterprise zones: aerospace supplies
Makes provisions for state tax credits under the Bank and Corporation Tax Law to contractors and suppliers participating in the Aerospace Training Competitiveness Improvement Program.
(Died in Senate Revenue and Taxation Committee)
AB 1953* (Cunneen-R) Research and development tax credit
Increases the research and development credit from 12 percent to 15 percent and decreases the base amount percentage from 50 percent to 35 percent.
(Died in Assembly Appropriations Committee)
AB 1970* (Leach-R) Income tax: limited liability company fee
Revises the limited liability company fee to be comparable to the fee amounts that were effective for the 1999 taxable year and deletes provisions relating to the adjustment of that fee.
(Died in Assembly Revenue and Taxation Committee)
AB 1977 (Reyes-D) Value added agriculture land use economic zones
Creates a new incentive zone program for specified areas of the state that have been designed as value added agriculture land use economic zones which would be eligible for a variety of tax incentives similar to those allowed to taxpayers in enterprise zones.
(Died in Assembly Appropriations Committee)
AB 2065* (Nakano-D) Income tax credit
Allows a tax credit of $500 by persons owning and occupying a residence where the decibel level exceeds 65.
(Died in Assembly Appropriations Committee)
AB 2090* (Reyes-D) Target tax areas
Expands the list of trades or businesses that may claim tax incentives in a targeted tax area.
(Died in Assembly Appropriations Committee)
AB 2095* (Lempert-D) Income tax credit: scholarshare
Allows a refundable personal income tax credit of up to $200 for contributions made to a scholarshare trust on behalf of a qualified beneficiary.
(Died in Assembly Revenue and Taxation Committee)
AB 2096* (Davis-D) Tax credit: long-term care: seniors
Allows a tax credit in an amount equal to $500 multiplied by the number of applicable individuals with respect to whom the taxpayer is an eligible caregiver, as specified.
(Died in Assembly Revenue and Taxation Committee)
Similar legislation was AB 2268* (Correa-D), which died in Assembly Appropriations Committee.
AB 2097* (Davis-D) Income tax credit: employment related expenses
Allows individuals a credit equal to 100 percent of the federal personal income tax credit for qualifying child or dependent care expenses for gainful employment.
(Died in Assembly Appropriations Committee)
AB 2170* (Rod Pacheco-R) Net operating losses
Provides enhanced net operating loss treatment for farm losses sustained as a result of pest infestation.
(Died in Assembly Appropriations Committee)
AB 2200* (Rod Pacheco-R) Income tax: medical expenses
Allows a tax credit equal to 20 percent of qualified medical expenses up to a maximum of $2,000 in expenses, that are paid or incurred by a taxpayer who is at least 65 years old and under a specified income threshold.
(Died in Assembly Appropriations Committee)
AB 2208* (Frusetta-R) Tax credits: health care: agricultural workers
Allows a tax credit equal to 25 percent of certain preventative health care costs provided to the taxpayer's employees who are farmworkers and who meet specified criteria.
(Died in Assembly Appropriations Committee)
AB 2235* (Longville-D) Corporation tax: windfall recovery
Imposes a Vehicle Fuel Windfall Profits Tax on the gross receipts of a taxpayer that is engaged in petroleum refining.
(Died in Assembly Revenue and Taxation Committee)
AB 2237* (Maldonado-R) Tax credits: environmental building expenses
Provides a tax credit equal to five percent of the cost of environmental building expenses paid or incurred to build, repair, maintain, rehabilitate or improve a commercial or residential structure.
(Died in Assembly Revenue and Taxation Committee)
AB 2328* (Ducheny-D) Corporation tax credit: transfers
Allows a biotechnology company with unused tax benefits to transfer those benefits to specified corporations for at least 75 percent of the value of the unused tax benefit.
(Died in Assembly Revenue and Taxation Committee)
AB 2360* (Honda-D) Income taxes: renter's credit
Provides an additional renter's tax credit in an amount equal to $500, for entry-level teachers and public safety officers.
(Died in Assembly Appropriations Committee)
AB 2435* (Thompson-R) Tax deductions: crop losses
Allows a qualified taxpayer a deduction equal to the market price of any unharvested fruit grown by that taxpayer lost as a result of the Glossy-Winged Sharpshooter Pest or Pierce's Disease.
(Died in Assembly Agriculture Committee)
AB 2442* (Corbett-D) Income taxes: small business
Expands the current small business stock exclusion that applies to C-Corporations stock to interests held in partnerships, limited liability companies, S-Corporations, or other unincorporated qualified small businesses.
(Died in Assembly Revenue and Taxation Committee)
AB 2455* (Thompson-R) Tax credit: Mexican Fruit Fly
Provides commercial fruit growers a credit equal to 20 percent of the market price of unharvested fruit that was lost as a direct result of the Bloomington and Fallbrook Mexican Fruit Fly Quarantine.
(Died in Assembly Appropriations Committee)
AB 2461* (Runner-R) Manufacturers' Investment Credit
Increases the Manufacturers' Investment Tax Credit from six percent to eight percent and extends the credit to taxpayers in extracting nonmetallic minerals and the generation of electricity.
(Died in Assembly Revenue and Taxation Committee)
AB 2533* (Robert Pacheco-R) Income tax: prescription drug deduction
Allows a 25 percent nonrefundable credit to low- and middle-income seniors for prescription drug costs.
(Died in Assembly Revenue and Taxation Committee)
AB 2561* (Zettel-R) Income tax: military retirement pay
Allows a tax credit of $214 to any California resident who receives retired pay as a result of active service as a member of the Armed Forces of the United States.
(Died in Assembly Revenue and Taxation Committee)
AB 2592* (Campbell-R) Research and development tax credit
Increases the research and development tax credit, from 12 percent to 15 percent, and decreases the base amount percentage from 50 percent to 35 percent.
(Died in Assembly Revenue and Taxation Committee)
AB 2603* (Strickland-R) Income tax deductions
Allows individuals who claim the standard tax deduction to deduct 50 percent of allowable charitable contributions over $100 in arriving at taxable income.
(Died in Assembly Revenue and Taxation Committee)
AB 2741* (Alquist-D) Corporation taxes: water's-edge
Reforms the waters-edge election procedures for corporations that operate both within and without the state.
(Died in Assembly Appropriations Committee)
AB 2763* (Knox-D) Tax credits: health insurance
Provides a tax credit for amounts paid or incurred by an eligible employer to provide health insurance coverage for an eligible individual and that individual's dependents.
(Died in Assembly Appropriations Committee)
AB 2765* (Knox-D) Tax credits: health insurance
Provides a tax credit for amounts paid or incurred by an eligible employer to provide health insurance coverage for an eligible individual and that individual's dependents.
(Died in Assembly Appropriations Committee)
AB 2766* (Knox-D) Tax credit: open-space land
Allows taxpayers a credit equal to 20 percent of the assessed value of real property donated to a city or county for open-space purposes.
(Died in Assembly Revenue and Taxation Committee)
AB 2768* (Nakano-D) Corporation taxes: small businesses
Allows an eligible small business to reduce its corporate franchise of income tax liability by ten percent.
(Died in Assembly Appropriations Committee)
AJR 14 (Strickland-R) Internal Revenue Code
Urges Congress to enact legislation to abolish the Internal Revenue Code by December 31, 2000, and replaces it with a new system of federal taxation that meets specified criteria.
(Died in Assembly Revenue and Taxation Committee)
AJR 75 (Strickland-R) Federal income tax
Urges the Congress to override the President's veto of the Marriage Tax Relief Reconciliation Act of 2000.
(Died in Assembly Revenue and Taxation Committee)
Property Tax
SB 170 (Dunn-D) Property tax revenue shift
Excludes single county transit districts from having to contribute to the 1992-93 portion of the Educational Revenue Allocation Fund starting in 1999-2000. Appropriates $630,000.
(Died in Assembly Appropriations Committee)
SB 383* (Haynes-R) Property taxation: transfer
Provides that no escape assessment may be levied if a county has approved an unauthorized allowance of an intercounty transfer of base year value with respect to the real property of a severely and permanently disabled person and then levied an escape assessment, the escape assessment is void. Double-joined with SB 1417.
Chapter 693, Statutes of 2000
SB 438 (Rainey-R) Property taxation: electric facilities
Requires a county assessor to assess all electrical generation facilities other than those considered to be rate-regulated or operated pursuant to a certificate of public convenience and necessity, issued by the California Public Utilities Commission.
(Died in Senate Revenue and Taxation Committee)
SB 1127 (Brulte-R) Property tax revenue shifts
Temporarily exempts the San Gorgonio Pass Water Agency from the 1992 Educational Revenue Augmentation Fund property tax shift and requires payback of the exemption, with interest.
(Died in Senate Appropriations Committee)
SB 1362* (Poochigian-R) Disabled veterans' property tax
Raises and indexes the current low-income threshold for disabled veterans' property tax exemption, allows for retroactive exemption claims. Immediately terminates and transfers the exemption from one home to another, updates the definition of blindness, and makes other changes. Double-joined with SB 2195.
Chapter 1085, Statutes of 2000
Similar legislation was SB 1393* (Leslie-R), which died in the Senate Revenue and Taxation Committee.
SB 1394 (Leslie-R) Property tax postponement
Increases the income limit for the Senior Citizen and Disabled Property Tax Postponement Program from $24,000 to $39,000 effective for the 2001 calendar year and indexes the income limit for inflation and subsequent years.
(Died on Senate Unfinished Business File)
SB 1396 (Burton-D) Property tax revenue shift
Returns the excess Educational Revenue Augmentation Fund (ERAF) revenues to local agencies in Marin County after fulfilling the state-moderated ERAF basic aid levels to K-12, community colleges and special education retroactive from July 1, 2000.
Chapters 611, Statutes of 2000
SB 1417 (Wright-R) Property tax: transfer of base year value
Allows filing of a recession nature, under certain conditions, and requires county assessors to rescind the claim. Allows a number of taxpayers in Ventura and Monterey counties to transfer their base year property tax assessment values to a replacement dwelling.
Chapter 417, Statutes of 2000
SB 1492 (Poochigian-R) Property tax: purchase price
Provides that the purchase price of a property is the fair market value of the property and that to rebut this prescription, a preponderance of evidence is required to prove that the property did not transfer an open market, except as specified.
(Died in Senate Revenue and Taxation Committee)
SB 1553* (Monteith-R) Property tax exemption: agricultural equipment
Excludes as component of taxable value the amount that is attributed to any sales or use tax paid on the purchase of agricultural equipment.
(Died in Senate Revenue and Taxation Committee)
SB 1581 (Escutia-D) No- and low-property tax
Prohibits a county auditor from reducing a city's tax equity allocation when the city agrees to take on additional service responsibilities in exchange for additional property tax revenue. Double-joined with SB 1883 (Sher).
Chapter 171, Statutes of 2000
SB 1637* (Burton-D) Property tax revenue shifts
Caps the shift of property tax revenues from counties to the Educational Revenue Augmentation Fund over a three-year period as specified.
Vetoed by the Governor
Similar legislation was AB 822 (Mazzoni-D), which died in Senate Local Government Committee.
SB 1664* (Karnette-D) Seniors' tax assistance
Provides a one-time 50 percent increase in property tax assistance payments for low-income senior citizens and disabled individuals for the 2000-01 fiscal year, as specified.
Chapter 60, Statutes of 2000
SB 1844 (Kelley-R) Property tax: personal property
Increases the threshold for mandatory assessor audits of business personal property from $300,000 to $400,000.
Chapter 613, Statutes of 2000
SB 1883 (Sher-D) No- and low-property tax cities
Adjusts the calculation of tax equity allocations to no- and low-property tax cities in Santa Clara County to reflect increased tax efforts in those cities.
Chapter 419, Statutes of 2000
SB 1919 (Chesbro-D) Property tax revenue: fire districts
Excludes from the 1992-93 Educational Revenue Augmentation Fund shift appropriations made by independent special districts for fire protection..
(Died on Assembly Appropriations Committee)
SB 2024 (Lewis-R) Property tax revenue shifts
Limits the reduction and transfer amount of a county, or a city or a special district in that county, to 40 percent of the total amount of ad valorem property tax revenue that would be allocated to that local agency in the absence of reduction and transfer requirements for the 2001-02 fiscal year and each fiscal year thereafter.
(Died in Senate Local Government Committee)
SB 2080 (Leslie-R) Property tax allocations
Reduces property tax allocations to the Educational Revenue Augmentation Fund by $250 million and allocates those property tax revenues to cities, counties, and special districts on a proportionate basis.
(Died in Senate Appropriations Committee)
SB 2169 (Senate Revenue And Taxation Committee) Property tax
Extends the time final that an assessment reduction application can be filed and requires the clerk of the county board of equalization to notify a claimant.
(Died in Senate Revenue and Taxation Committee)
SB 2170 (Senate Revenue And Taxation Committee) Property taxation
Makes changes to the procedures for appealing the assessment of state assessed property, and codifies several existing assessors' practices.
Chapter 647, Statutes of 2000
SB 2195* (Soto-D) Disabled veterans' property tax exemption
Eliminates the January 1, 2001, reduction in the existing disabled veteran property tax exemption. Double-joined with SB 1362.
Chapter 1086, Statutes of 2000
SCA 1 (O'Connell-D) Property tax limitation
Lifts the one percent cap on property taxes established by Proposition 13 for the purpose of repaying bonds to finance new schools for making improvements to existing schools.
(Died on Senate Inactive File)
Similar legislation was ACA 3 (Mazzoni-D), which died in Assembly Education Committee.
SCA 8 (Johannessen-R) Property tax: homeowners
Exempts from property tax the first $7,000 of assessed value of owner-occupied principal residences.
(Died in Senate Revenue and Taxation Committee)
AB 24 (Runner-R) Property tax revenues
Allocates General Fund revenues derived from the bank-in-lieu tax to cities and counties, according to an unspecified formula. Specifies that the exemption of banks and financial institutions subject to the in-lieu tax from personal property taxes and local business taxes does not apply to parcel taxes imposed in compliance with Proposition 13.
(Died in Assembly Appropriations Committee)
AB 328* (Bates-R) Property tax shifts
Reduces the Educational Revenue Augmentation Fund property tax shift for the Laguna Niguel Community Services District by $610,000 per year.
(Died in Assembly Appropriations Committee)
Similar legislation was AB 2146* (Bates-R), which also died in Assembly Appropriations Committee.
AB 659* (Wiggins-D) Property tax exemptions
Exempts a wooden vessel of historical significance from property tax, modifies exemption for tribal-owned low-income housing to grant exemption in proportion to low-income residences, makes technical changes for exempt low-income housing, and restores the property tax welfare exemption for certain nonprofit organizations owning low-income housing developments that was deleted by AB 1559 of 1999.
Chapter 601, Statutes of 2000
Similar legislation was SB 1525* (Chesbro-D), which died in Senate Revenue and Taxation on a 29.10.
AB 1036 (Wesson-D) Property tax administration
Extends the State-County Property Tax Administration Program that loans monies to counties to assist in the administration of the property tax system to include the 2001-02 Fiscal Year.
Chapter 602, Statutes of 2000
AB 1125 (Ashburn-R) Property tax deferrals: oil properties
Provides for a property tax deferral for up to five years on oil-producing properties which meet specified criteria.
(Died in Assembly Appropriations Committee)
AB 1195* (Longville-D) Property tax allocation shifts
Reduces the Educational Revenue Augmentation Fund shift by 10 percent beginning in 2000-01.
(Died in Senate Appropriations Committee)
AB 1347 (Runner-R) Property tax administration reimbursements
Requires counties participating in the State-County Property Tax Administration Loan Program to reduce the property tax administrative fees charged to cities and special districts by the amount of property tax revenue recovered from cities and counties pursuant to the program. Requires each county auditor to provide an accounting of property tax administrative costs each year to both houses of the Legislature and, upon request, to cities and special districts.
(Died in Assembly Appropriations Committee)
AB 1396* (Villaraigosa-D) Property tax: local government relief
Makes a one-time appropriation of $212 million to local governments for fiscal relief based on a specific allocation formula. $200 million is allocated to cities, counties and special districts based on AB 1661 of 1999, while $10 million goes to counties based on population and $2 million to independent recreation and park and library special districts throughout the state.
Chapter 903, Statutes of 2000
AB 1615 (Longville-D) Property tax revenue: Riverside County
Deems correct those property tax revenue apportionment factors used in apportioning property tax revenues in Riverside County for fiscal years to the 1999-2000 fiscal year, inclusive, and thereafter requires that property tax revenue apportionments be made on the basis of prior apportionment factors that have been corrected, as provided, and would be required in absence of the file.
Chapter 604, Statutes of 2000
AB 1643 (Floyd-D) Property tax: audits
Provides that, after a mandatory audit, a business has the right to appeal the assessed value of their property only if the audit results in an escape assessment being enrolled.
(Died in Assembly Revenue and Taxation Committee)
AB 1757* (Oller-R) Property tax shift
Appropriates $3 billion for allocation to countries, cities and special districts in proportion to their respective contributions to the Educational Revenue Augmentation Fund for the 1999-00 fiscal year.
(Died in Assembly Appropriations Committee)
AB 1790 (Wiggins-D) Tax relief: Pierce's Disease
Allows grapevines removed specifically due to phylloxera infestation or Pierce's Disease to be replaced with new grapevines not necessarily equivalent to the grapevines being replaced and still qualify for the specified property tax relief.
Chapter 272, Statutes of 2000
AB 1880 (Brewer-R) Tax revenue allocation
Requires that property tax revenues be transferred from the Educational Revenue Augmentation Fund in each county to county government in amounts necessary to bring the county government's share of property tax revenues to 15.5 percent. Specifies that the transfer of revenues are to be phased in over five years.
(Died in Assembly Appropriations Committee)
AB 1966* (Wiggins-D) Property tax: possessory interests
Excludes from the supplemental property tax new possessory interests if they are month-to-month agreements and have a value of $50,000 or less.
Chapter 406, Statutes of 2000
AB 1991 (Cox-R) Property tax: State assessed property
Allows any amount assessed by the State Board of Equalization that becomes delinquent on the secured roll to be collected by the county tax collector using procedures for collecting delinquent taxes on the unsecured roll.
Chapter 116, Statutes of 2000
AB 2158 (Strickland-R) Seniors' tax assistance
Increases the property value amount that is used to calculate benefits for the homeowners assistance program from $34,000 to $47,000.
(Died in Assembly Appropriations Committee)
AB 2229 (Wiggins-D) Property taxation: sale of defaulted property
Revises the provisions of law relating to the purchase of tax defaulted property by nonprofit organizations for us as low-income housing.
Chapter 606, Statutes of 2000
AB 2288* (Dutra-D) Property taxation: ownership
Increases the homeowners' exemption for qualified first-time homebuyers from $7,000 to $50,000 for the first five years of ownership.
(Died in Assembly Revenue and Taxation Committee)
AB 2335* (Maldonado-R) Property tax: local agency reorganization
Provides fiscal relief to the City of Santa Maria by extending a State Board of Equalization property tax deadline from December 1, 1999 to December 31, 1999.
Chapter 332, Statutes of 2000
AB 2398 (Papan-D) Property tax revenue allocation
Exempts any property designated as a transit-oriented development from contributing to its respective Educational Revenue Augmentation Fund.
(Died in Assembly Appropriations Committee)
AB 2416* (Machado-D) Tax assistance
Appropriates $60 million as follows: $13,186,000 for Senior Citizen Property Tax Assistance Program, and $46,819,000 for Senior Citizen Renters' Tax Assistance Program.
Chapter 615, Statutes of 2000
AB 2562* (Brewer-R) Property tax: disabled veterans
Allows qualified taxpayers to retroactively receive the disabled veteran's property tax exemption increases the amount of the partial exemption to be granted immediately on a new home purchased by a disabled veterans.
Chapter 922, Statutes of 2000
AB 2612 (Brewer-R) Taxation: pipeline assessment
Extends the sunset date on the uniform method for assessing intercounty pipeline rights-of-way from June 30, 2001 to June 30, 2011.
Chapter 607, Statutes of 2000
AB 2652 (Pescetti-R) Property tax: assessment studies
Requires the State Board of Equalization to annually, over a five-year-period, conduct studies to update replacement cost factors and useful life tables.
(Died in Assembly Appropriations Committee)
AB 2658* (Baugh-R) Property tax revenue allocation
Raises the percentage of property tax revenues to be allocated to school entities in certain counties, and establishes a cap on the percentage of those revenues that any county may be required to allocate to school entities.
(Failed passage in Assembly Local Government Committee)
AB 2682 (Bock-I) Senior citizens' property tax assistance
Increases, by ten percent, the amount of assistance provided through the Senior Citizens' Property Tax Assistance and Renters' Tax Assistance Program.
(Died in Assembly Appropriations Committee)
AB 2891 (Assembly Revenue And Taxation Committee) Property tax: state assessed property
Makes changes to the Revenue and Taxation Code relating to filing deadlines, filing dates, and petition submitted dates.
Chapter 646, Statutes of 2000
Sales Tax
SB 61* (Perata-D) Sales tax: blood collection
Cancels unreported or underreported sales tax imposed on blood collection units and blood packs sold prior to April 1, 1998.
(Died in Senate Appropriations Committee)
A similar bill was AB 1666* (Shelley-D), which died in the Assembly Appropriations Committee.
SB 245* (McPherson-R) Sales tax exemptions: fire districts
Provides a sales and use tax exemption for any purchase of tangible personal property by a qualified fire protection district when the gross receipts from the sale of that property or the sales price of that property exceeds $25,000.
(Died in Senate Revenue and Taxation Committee)
SB 256 (Johannessen-R) Sales tax: newspapers
Expresses legislative intent to exempt sales of newspapers from the sales tax.
(Died in Senate Appropriations Committee)
Similar legislation was AB 1077* (Cardoza and Villaraigosa), which died in the Senate Revenue and Taxation Committee.
SB 677* (Polanco-D) Sales tax exemption: buses
Exempts from state sales tax transit vehicles sold to the Los Angeles County Metropolitan Transportation Authority.
(Died in Senate Revenue and Taxation Committee)
SB 1426 (Rainey-R) Sales tax on motor vehicle fuel
Redirects from the State General Fund a portion of the sales tax on motor vehicle fuel to fund highway capital projects.
(Died in Senate Transportation Committee)
SB 1556* (Brulte-R) Sales tax exemption: telecommunication services
Exempts specified equipment used to provide and upgrade telecommunication and Internet services from tax.
(Died in Senate Revenue and Taxation Committee)
SB 1701* (Johnson-R) Sales tax exemption: textbooks
Provides a partial sales and use tax exemption for textbooks purchased by a public school and any book purchased by a K-12 public school student from a school-sanctioned book fair or club.
(Died in Senate Revenue and Taxation Committee)
SB 1720* (Wright-R) Sales tax exemption: artwork
Exempts, from sales tax, artwork from a commercial artist, designer or advertising agency when the customer does not obtain title.
(Died in Senate Revenue and Taxation Committee)
SB 1777* (Burton-D) Sales tax: motor vehicle fuels
Provides a five percent state sales tax exemption for sales of motor vehicle fuel and diesel fuels.
(Died in Senate Rules Committee)
SB 1949 (Costa-D) Sales taxes: uniformity
Directs the Governor or his representative to enter into discussions with other states to develop a multistate voluntary, streamlined system for sales and use tax collection and administration.
Vetoed by the Governor
SB 2068* (Solis-D) Sales tax exemption: public transit
Exempts, from state sales and use tax, the sale of any natural gas, electric, or fuel cell-powered bus or truck for use exclusively in public transit, school bus, or public works services.
(Died in Assembly Revenue and Taxation Committee)
SB 2172* (O'Connell-D) Taxation
Repeals sunset on sales tax exemption for thrift stores that use funds for services to persons with AIDS and HIV. Provides a partial sales tax exemption for acupuncturist on the herbs and other medicinal substances furnished in the performance of professional services. Allows corporations engaged in commercial physical and biological research and development a longer period of eligibility for the manufacturer's sales tax exemption. Extends the existing sales tax exemption for the sale or use of space flight property to include ground support facilities for space flight operations. Provides a partial sales tax exemption for sales of all items by nonprofit youth groups. Provides that the sales tax prepayment provisions for the second quarter are identical to the other three quarters. Equalizes the interest rate applied to both over and under payment of sales tax.
(Died on Senate Unfinished Business File)
Similar legislation included SB 1582 (O'Connell-D), which died in Senate Revenue and Taxation Committee); AB 269 (Olberg-R), which died in Assembly Revenue and Taxation Committee; AB 2612 Brewer-R), which contained equalization of interest rates and became Chapter 607, Statutes of 2000; and AB 2764 (Knox), which died in Assembly Appropriations Committee.
SB 2174 (Senate Revenue And Taxation Committee) State Board of Equalization
Allows the State Board of Equalization to prescribe the method of authenticating persons filing application for sales tax permit and sales tax returns. Exempts from prepayment requirements the sale of motor vehicle fuels to a qualified purchaser who resells the fuel to the State of California pursuant to contract, if the qualified purchaser does not take possession of fuel and does not have or maintain facilities for the purpose of selling fuel.
Chapter 256, Statutes of 2000
AB 5* (Battin-R) Sales tax exemptions: baby diapers and nonprescription drugs
Provides a sales tax exemption for sales and purchases of baby diapers and over-the-counter drugs.
(Died in Assembly Revenue and Taxation Committee)
Similar legislation was AB 13* (Dickerson-R), which died in Assembly Revenue and Taxation Committee.
AB 147* (Strom-Martin-D) Transactions and use tax: City of Sebastopol
Allows the City of Sebastopol to levy transactions and use tax rate of 0.125 percent for general revenue purposes, subject to two-thirds vote.
Chapter 264, Statutes of 2000
AB 306* (Corbett-D) Regulated chemicals surtax
Imposes a surtax of 25 percent on the retail cash sales of specified chemicals that are used to manufacture methamphetamine. Revenues are to be used to fund community-based organizations and nonprofit health clinics working to treat drug addicts, prevent drug-related violence, and provide drug violence-prevention education.
(Died in Assembly Appropriations Committee)
AB 330* (Floyd-D) Sales tax: retailers and sellers: conventions
Increases the length of time that retailers may participate in conventions and trade shows in California before they are deemed to have sales and use tax nexus in the State. Allows retailers to participate in conventions and trade shows in the state for up to 15 days during a calendar year without incurring nexus, provided they do not receive more than $100,000 in gross income from their convention and trade show activities during the prior calendar year. Double-joined to AB 2412 (Migden-D and Aroner-D).
Chapter 617, Statutes of 2000
AB 338* (Baldwin-R) Sales tax exemptions: prepared food
Expands the sale and use tax exemption for food products to include all food products (such as meals, hot prepared food, etc.)
(Died in Assembly Revenue and Taxation Committee)
AB 375* (Scott-D) Sales tax: prepayments
Relieves certain retailers of the requirement to prepay their sales tax liability before they receive payment from their customers.
(Died in Assembly Appropriations Committee)
AB 473* (Hertzberg-D) Sales tax: manufacturing tax credit
Revises the current sunset provision for the manufactured investment credit and the corresponding sales and tax exemption.
(Died in Senate Appropriations Committee)
AB 490* (Ducheny-D) Sales tax exemption: college textbooks
Provides a sales tax exemption as it relates to college textbooks.
(Died in Assembly Revenue and Taxation Committee)
AB 511* (Alquist-D) Sales tax: rural investment
Budget trailer bill which, among other provisions, provides for a rural investment sales tax exemption for eligible persons who make a new investment of at least $150 million and employ at least 500 new full-time employees in a county with an average annual employment rate of three points or more above the statewide average for the most recent calendar year as determined by the State Employment Budget Department.
Chapter 107, Statutes of 2000
Similar legislation included SB 632* (Brulte-R), which died on the Assembly Floor, and AB 1373* (Florez-D), which died in the Senate Revenue and Taxation Committee.
AB 521 (McClintock-R) Highways: fuel revenue collection
Diverts revenue from sales and use taxes that are currently imposed on gasoline from the General Fund and directs that revenue for the maintenance and construction of highways.
(Failed passage in Assembly Transportation Committee)
AB 568* (Reyes-D) Rural investment tax exemption
Expands eligibility for the rural investment sales tax exemption created by AB 511 and makes the exemption permanent.
(Died in Senate Appropriations Committee)
AB 579 (Honda-D) Sales tax: payments
Allows businesses with one location and monthly sales and use tax liabilities of between $100 and $300 to file estimated quarterly payments rather than quarterly final payments, as required under current law. Specifically, qualifying businesses would be allowed to file quarterly payments in the amount of 90 percent of their prior year's sales and use tax liability for that quarter.
(Died in Assembly Appropriations Committee)
AB 599 (Lowenthal-D) Sales tax: worthless accounts
Allows retailers who sell their accounts receivable, or lenders who purchase them, to claim a deduction in sales tax returns for the part of the accounts receivable that are written off as unavailable.
Chapter 600, Statutes of 2000
AB 622* (Olberg-R) Sales tax exclusions: beverage containers
Excludes the recyclable beverage container redemption payment from the computation of the sales tax.
(Died in Assembly Appropriations Committee)
AB 759* (Maddox-R) Sales tax exemption: property
Expands the existing sales and use tax exemption for museum pieces and temporary exhibit housing for the San Diego Aero-Space Museum and California Science Center to other qualified museums, science centers, or marine institutes.
(Died in Assembly Appropriations Committee)
AB 890* (Floyd-D) Sales tax exemptions: food products
Provides a sales tax exemption for packaged candy, gum, confectionery, snack foods and bottled water sold through vending machines.
(Died in Assembly Appropriations Committee)
AB 944* (Cardenas-D) Sales tax exemption: clothing and footwear
Provides for a partial sales tax exemption for clothing and footwear purchased for less than $100 during a specified three-day period in August 2001.
(Died in Senate Revenue and Taxation Committee)
AB 1077* (Cardoza-D) Sales tax exemption: newspapers
Restores the sales tax exemption for newspapers that was in law prior to July 15, 1999.
(Died in Senate Revenue and Taxation Committee)
Similar legislation is SB 256 (Johannessen-R), which died in the Senate Appropriations Committee.
AB 1217* (Gallegos-D) Sales tax exemption: water treatment equipment
Provides a sales tax exemption for property used to treat contaminated water. Requires the San Gabriel Water Association to report to the Legislature on the effect of the bill.
(Died in Assembly Appropriations Committee)
AB 1315* (Ashburn-R) Sales tax exemptions: fuel taxes
Excludes any federal and state excise taxes included in the selling price of gasoline and diesel fuel from the sales and use tax.
(Died in Assembly Revenue and Taxation Committee)
AB 1320* (Ashburn-R) Sales tax exemptions: one-week period
Provides a sales tax exemption for any item purchased for less than $500 during the week of January 17 to January 23. Sunsets January 1, 2005.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 1550* (Bates-R) Sales tax exemptions: samples
Provides a sales and use tax exemption for promotional samples given away in certain situations.
(Died in Assembly Revenue and Taxation Committee)
AB 1665* (Assembly Revenue And Taxation Committee) Sales tax exemption: teleproduction
Expands the partial sales and use tax exemption for property used in teleproduction or postproduction activities until January 1, 2007.
(Died in Assembly Appropriations Committee)
AB 1737* (Correa-D) Sales tax exemptions: mobilehomes
Reduces the sales tax base of new mobilehomes from 75 percent to 50 percent of their wholesale price.
(Died in Assembly Appropriations Committee)
AB 1788 (Machado-D) Sales tax: liquefied petroleum gas exemption
Exempts the sale and purchase of liquefied petroleum gas delivered to a qualified residence for home use.
(Died in Assembly Appropriations Committee)
AB 1884* (Lowenthal-D) Sales tax exemption: public safety vehicles
Provides a partial sales tax exemption for public safety vehicles purchased by a city, county, city and county, or district responsible for public safety.
(Died in Assembly Appropriations Committee)
AB 1938 (Lempert-D) Taxes: drug shipments
Changes the so-called "drop shipment" provision in California's sales and use tax law by relieving out-of-state drop-shippers of the requirement to collect use tax on the items they ship to California consumers.
(Died in Assembly Appropriations Committee)
AB 2077* (Steinberg-D) Sales tax exemption: manufacturing
Expands a sales tax exemption for new businesses engaged in pharmaceutical and medicine manufacturing, as specified.
(Died in Assembly Appropriations Committee)
AB 2188* (Baldwin-R) Sales tax exemptions: Internet
Provides a sales tax exemption for all purchases over the Internet.
(Died in Assembly Revenue and Taxation Committee)
AB 2345* (Ducheny-D) Sales tax exemption: school books and test materials
Provides a sales tax exemption for the purchase of school books and test materials.
(Died in Assembly Appropriations Committee)
AB 2412 (Migden-D) Sales tax: retailers: Internet
Provides that out-of-state retailers, who sell goods on the Internet and maintain a specific relationship with a retailer operating sales locations in California, are responsible for use tax collection on their Internet sales.
Vetoed by the Governor
AB 2470* (Wiggins-D) Sales tax exemption: fuel and petroleum products
Exempts form sales tax that portion of fuel and petroleum products sold to an air common carrier that remains on the boat after the air common carrier reaches its first out-of-state destination.
(Died in Assembly Revenue and Taxation Committee)
AB 2475* (Kuehl-D) Sales tax exemption: nonprofit museum
Provides a sales tax exemption for property purchased by the Museum of Flying, provided the property is purchased exclusively for display purposes within the museum.
Vetoed by the Governor
AB 2602* (Battin-R) Sales tax exemption: schools/community districts
Exempts purchases made by public or private school or community college district, provided the purchase is made using a purchase order and the aggregate value of the purchase is $1,000 or greater.
(Died in Assembly Revenue and Taxation Committee)
AB 2612 (Brewer-R) Sales tax
States legislative intent to equalize the interest rate on over- and underpayments of sales tax.
Chapter 607, Statutes of 2000
AB 2655* (Oller-R) Sales tax exemption: wheelchair lifts
Provides a sales tax exemption for items and materials when used to install a wheelchair lift for the use of physically handicapped persons.
(Died in Assembly Appropriations Committee)
AB 2713* (Olberg-R) Sales tax exemption: medicines
Provides a sales tax exemption for sales of over-the-counter medicines to any person 65 years of age or older for internal use.
(Died in Assembly Revenue and Taxation Committee)
AB 2824* (Cardoza-D) Sales tax exemptions: food products
Exempts candy, snack foods, gum, and bottled water sold through vending machines from sales tax
(Died in Assembly Revenue and Taxation Committee)
AB 2894 (Assembly Revenue And Taxation Committee) Sales tax
Allows for expanded electronic filing and payment of taxes. Provides technical cleanup related to aircraft sales or leases and the California Taxpayers' Bill of Rights. Modifies procedures of sales and use taxes where a purchaser issues a specified certificate. Double-joined with AB 2898 (Assembly Revenue and Taxation Committee).
Chapter 923, Statutes of 2000
AB 2898 (Assembly Revenue And Taxation Committee) Sales tax: innocent spouses
Allows the State Board of Equalization to expand relief to innocent sales and use tax cases.
Chapter 1052, Statutes of 2000
AB 2928* (Torlakson-D) Sales tax: gasoline sales
Implements the Governor's Transportation Congestion Relief Plan and dedicates gasoline sales tax revenues to transportation for five years, as specified.
Chapter 91, Statutes of 2000 - Item vetoed
Miscellaneous
SB 215* (Karnette-D) Smog impact fee
Repeals the $300 smog impact fee and transfers $665,261,000 from the General Fund to the Smog Impact Fee Refund Account created by the bill for the purpose of refunding the fee.
Chapter 32, Statutes of 2000
Similar legislation included SB 230 (Johannessen-R), which died at the Assembly Desk, SB 1325 (Karnette-D), which died in Senate Transportation Committee, AB 1702* (McClintock-R), in which a motion to bring it to the Assembly Floor for consideration failed passage; and AB 1726* (Reyes-D), which died in Senate Transportation Committee.
SB 299 (Poochigian-R) State Board of Equalization: taxpayer fees
Provides an oral hearing before the State Board of Equalization (BOE) for taxpayers that file a claim for reimbursement of fees and expenses incurred related to a hearing before the BOE. Provides that taxpayers may be reimbursed for fees and expenses related to an appeals conference before BOE appeals staff. Includes fees and expenses incurred at the oral hearing or appeals conference in the amount that may be reimbursed.
(Died in Assembly Appropriations Committee)
SB 388 (Peace-D) State fiscal analysis
Removes the January 1, 2000 sunset from requirements that the State Legislative Analyst's office perform dynamic revenue estimates of tax law provisions of the State Budget.
(Died in Senate Budget and Fiscal Review Committee)
SB 448* (Ortiz-D) Diesel fuel
Exempts experimental fuels from any fuel tax for a 24-month period. Following this period, the fuel tax rate will be six cents per gallon.
(Died in Senate Appropriations Committee)
SB 540* (Dunn-D) Vehicle license fees
Provides that the vehicle license fee reductions enacted as part of the 2000-01 Budget Act are to be treated as offsets to the Vehicle License Fee payment due rather than rebates.
(Died in Senate Rules Committee)
SB 562 (Poochigian-R) Transient occupancy tax
Clarifies that the transient occupancy tax can only be applied by a city or county, or city and county to a room in a transient lodging establishment if occupied for less than 30 days. It can not be applied to any in-room product, service, or amenity or non-room costs in inclusive packages offered to guests.
(Died in Senate Revenue and Taxation Committee)
SB 607* (Chesbro-D) Alcoholic beverage tax: military exemption
Provides an excise tax exemption for sales of distilled spirits to military bases in California.
Chapter 609, Statutes of 2000
SB 896 (Speier-D) Insurance taxation
Transfers the processing and auditing of insurance gross premium tax returns from the State Department of Insurance to the State Board of Equalization.
(Died on Senate Inactive File)
SB 1038* (Burton-D) Cigarette tax: imported cigarettes
Makes it unlawful to sell any cigarettes in California that are manufactured outside the United States by a company subject to the terms of the Master Settlement Agreement and subsequently imported into California by another entity.
Chapter 18, Statutes of 2000
SB 1310 (Vasconcellos-D) Franchise Tax Board: court ordered debt collection
Extends for one year, until January 1, 2003, the sunset date of the court-ordered debt collection pilot program administered by the State Franchise tax Board and requires the board to address in its April 1, 2001 report to the Legislature the feasibility and advisability of expanding the program to accept referrals from all 58 counties.
Chapter 940, Statutes of 2000
SB 1494* (Poochigian-R) Vehicle license fee offsets
Eliminates current law which reduces the vehicle license fee relief provided to taxpayers when other tax relief is enacted.
(Died in Senate Revenue and Taxation Committee)
SB 1530* (Brulte-R) Vehicle license fee offsets
Increases the vehicle license fee reduction from 35 percent to 46.5 percent for the 2001 calendar year and permanently increases the base level reduction from 25 percent to 35 percent.
(Died in Senate Revenue and Taxation Committee)
SB 1710 (Hayden-D) The 2000 Public Subsidies, Public Benefits Act
Directs the Legislative Analyst's office to annually review selected business tax expenditures and public subsidies and report to the Legislature regarding their economic and employment impacts.
Vetoed by the Governor
SB 1724 (Dunn-D) Tax records: confidential records
Prohibits the State Franchise Tax Board from approving electronic software or electronic tax forms that require taxpayers to waive privacy protections or require the sharing of information as a condition of access.
Chapter 1084, Statutes of 2000
SB 1933 (Vasconcellos-D) Tax policy
Establishes the California Commission on Tax Policy in the New Economy to examine the impact of the Internet and other forms of electronic technology on California's tax policies and collection mechanisms.
Chapter 619, Statutes of 2000
SB 2173 (Senate Revenue And Taxation Committee) Taxes: lottery winnings
Clarifies that any lump sum amounts collected when lottery winnings are assigned are exempt from state and local taxes.
Chapter 180, Statutes of 2000
AB 83 (Cardenas-D) Business licenses and fees: employment relationship
Prohibits a city or county from requiring business licenses or permits or imposing taxes on specified income earned from work performed in the home.
Chapter 1070, Statutes of 2000
AB 436 (McClintock-R) Taxpayer's Rights Act
Enacts the Taxpayer's Rights Act, applicable to all of those taxes and agencies, pursuant to which, among other things, similarly situated taxpayers would not be precluded from pursuing class claims or actions, the doctrine of exhaustion of administrative remedies would not apply, the burden of proof would be on the state or local agency, and the statute of limitations, remedies, and attorney's fees would be specified, as provided.
(Died in Assembly Revenue and Taxation Committee)
AB 464 (Maldonado-R) Taxes and fees: interest
Revises interest calculation provisions in the tax and fee programs administered by the State Board of Equalization so that the interest rate applied to overpayments and underpayments is the same.
(Died in Assembly Appropriations Committee)
AB 477* (Longville-D) Motor vehicle fuel taxes
Revises the motor vehicle fuel tax to be a percentage of the wholesale price of gasoline per gallon that is equal to revenues produced on the date of enactment of the bill.
(Died in Assembly Transportation Committee)
AB 511* (Alquist-D) Vehicle license fee
Makes clarifying changes to AB 858 of 2000 which revises the vehicle license fee offset. Appropriates $2.052 billion from the State General Fund to a new Special Reserve Fund for Vehicle License Fee Tax Relief for payment of vehicle license fee rebates in 2000-01 and 2001-02. Allows the Governor to direct the State Controller to include a notice in each rebate payment.
Chapter 107, Statutes of 2000
Similar language was included in SB 632* (Brulte-R), which died at Assembly Desk.
AB 753 (Kaloogian-R) Multistate Tax Compact
Repeals the Multistate Tax Compact which allows California to withdraw its membership in the Multistate Tax Commission.
(Died in Assembly Appropriations Committee)
AB 809* (Lowenthal-D) Smog impact fee: refunds
Requires the State Department of Motor Vehicles to identify all persons who paid the smog impact fee on certain used vehicles, notify those persons of their eligibility for a refund of the fee, and then provides a payment and a full explanation document to those persons for the amount of smog impact fee, any late payment penalties that were paid, plus interest.
Chapter 31, Statutes of 2000
AB 852* (Oller-R) Vehicle license fees
Extends the decrease in vehicle license fees that took effect January 1, 1999, to intentionally registered vehicles on which vehicle registration was due on or before December 31, 1998, by providing an offset to the registration dues on these vehicles in 1999.
(Died in Assembly Appropriations Committee)
AB 858* (Kuehl-D) Vehicle license fee
Increases the vehicle license fee offset to 67.5 percent starting in 2001. However, in 2001 and 2002, motorists will pay the fee based on a bill from the State Department of Motor Vehicles containing a 35 percent offset, and then would receive a rebate check for the difference between 35 percent and 67.5 percent.
Chapter 106, Statutes of 2000
AB 1016 (Briggs-R) Taxes: confidentiality
Entitles a taxpayer to the same protections of confidentiality, with respect to the tax advice given by any federally authorized tax practitioner, as the taxpayer would have if the advising individual were an attorney. Applies to any non-criminal tax matter before the State Franchise Tax Board, State Board of Equalization, and the State Department of Employment Development.
Chapter 438, Statutes of 2000
AB 1143 (Floyd-D) Tobacco tax
Limits the annual determination of the tobacco products tax rate required by Proposition 99 to the cigarette tax rate in effect prior to the passage of Proposition 10 in November 1998.
(Died in Assembly Revenue and Taxation Committee)
AB 1272* (McClintock-R) Vehicle license fee offsets
Eliminates additional vehicle license fee offset provisions enacted in AB 858. Amends existing vehicle license fee offset provisions to establish, without condition and without modification as a result of revenue losses from state tax law changes, a vehicle license fee offset of 67.5 percent for 2001 and each calendar year thereafter.
(Died in Senate Rules Committee)
Similar legislation was AB 2165* (McClintock-R), which died in Assembly Revenue and Taxation Committee.
AB 1301 (Washington-D) Pornography tax
Requires the State Board of Equalization to make recommendations regarding an appropriate method to impose a tax upon pornography.
(Died in Assembly Public Safety Committee)
AB 1392 (Hertzberg-D) Taxation: judicial relief
Allows taxpayers to post a bond, rather than paying the amount of disputed tax, prior to challenging an assessment in court.
(Died in Senate Appropriations Committee)
AB 1784 (Lempert-D) Internet tax
Extends the existing January 1, 2002 sunset date on the California Internet Tax Freedom Act by three years, to January 1, 2005.
Chapter 618, Statutes of 2000
AB 1965 (Leach-R) State Board of Equalization: information practices
Prohibits the State Board of Equalization from releasing the names and addresses of individuals who have licenses, permits or registered with the State Board of Equalization, unless release of this information is necessary to verify resale certificates or to administer tax and fee provisions of the Revenue and Taxation Code.
Chapter 962, Statutes of 2000
AB 1992 (Cedillo-D) Taxation: disclosure
Allows the State Franchise Tax Board (FTB) to provide tax information (name, address, social security number, and business activity code) to a city, subject to a written agreement between the city and the FTB. Specifies that the city may request information only on taxpayers who file a tax return within its boundaries and who report trade or business income and that only city employees may use this information. FTB is authorized to impose fees to recover its start-up and ongoing costs from cities. References penalties for unlawful disclosure of tax information and goes into effect only if AB 83 (Cardenas), which addresses the distinctions between employees and independent contractors, is enacted.
(Failed passage on Assembly Unfinished Business File)
AB 2089 (Wright-D) Insurers: community investment: tax credit
Creates an insurance tax credit for insurance companies that contribute to the California Insurer Investment Program Fund.
(Died in Assembly Insurance Committee)
AB 2114 (Longville-D) Motor vehicle and diesel fuel taxes
Standardizes the provisions of the Motor Vehicle Fuel License Tax Law and the Aircraft Jet Fuel License Tax Law so that these provisions are more similar to those of the Diesel Fuel Tax Law.
Chapter 1053, Statutes of 2000
AB 2312 (House-R) Taxation: insurers
Requires that a life insurer or a life insurance agent disclose to a potential buyer the cost of premium tax on a life insurance product, except if that tax is already included in the quoted price.
Chapter 614, Statutes of 2000
AB 2451 (Runner-R) Motor vehicle fuel taxes
Shifts about $290 million in annual revenue from the Motor Vehicle Fuel Account to cities and counties for maintenance of local streets and roads and transfers an equivalent amount from the General Fund to the Motor Vehicle Fuel Account.
(Died in Assembly Appropriations Committee)
AB 2656* (Baugh-R) Vehicle license fee offsets
Accelerates the vehicle license fee offset by one year and adds one higher offset amount of 75 percent.
(Died in Assembly Revenue and Taxation Committee)
AB 2818* (Corbett-D) Estate tax
Clarifies the definition of property included in a decedent's gross estate and conforms the interest rate charged for overpayments on estate taxes to federal law, effective January 1, 2001.
Chapter 363, Statutes of 2000
AB 2837 (Hertzberg-D) State nonemergency telephone number system
Allows cities and counties which currently have "911" systems, rather than counties, to operate and manage such systems. Requires the State Department of General Services to levy an additional surcharge of up to 0.25 percent on intrastate calls made within the local public agencies participating in these systems.
Vetoed by the Governor
AB 2894 (Assembly Revenue And Taxation Committee) State Board of Equalization
Allows for expanded electronic filing and payment of taxes administered by the State Board of Equalization, provides technical cleanup related to aircraft or leases and the California Taxpayers' Bill of Rights, and makes other changes to the Revenue and Taxation Code to allow for improved efficiency and better taxpayer service. Double-joined with AB 2898 (Assembly Revenue and Taxation Committee).
Chapter 923, Statutes of 2000
AB 2898 (Assembly Revenue And Taxation Committee) State Board of Equalization
Makes various changes to several of the State Board of Equalization taxes providing for a crime and fines disclosure of specified information, providing for the suspension of certain periods of limitations for a person who is financially disabled, extending the Managed Audit Program, and makes various technical and clarifying changes to administrative provisions. Double-joined with AB 2894 (Assembly Revenue and Taxation Committee).
Chapter 1052, Statutes of 2000
ACA 1 (McClintock-R) Vehicle license fees
Provides for vehicle license fee reductions.
(Died in Assembly Revenue and Taxation Committee)
ACA 28 (Runner-R) Taxation: Internet and local tax
Prohibits the Legislature from reapportioning, reallocating, or directing the allocation of revenue that is derived from a local general or special tax. Prohibits the state and its political subdivisions from levying or collecting, as defined, a bandwidth tax, a bit tax, an electronic messaging tax, a tax upon, or a franchise fee with respect to the provision of, access to or the use of the Internet or online computer services, a sales or transactions and use tax upon a certain type of transaction involving an "off-site" electronic customer, or a sales or transactions and use tax at a rate in excess of total applicable sales or transactions and use tax rates as of a certain date.
(Died in Assembly Rules Committee)
AJR 35 (House-R) Taxation
Urges the President and the Congress of the United States to impose any taxes, duties, imposts, or excises in accordance with the United States Constitution, to resist the usurpation of power by the executive branch, particularly with respect to the "E-Rate" program, and to restore a republican form of government.
(Failed passage in Assembly Revenue and Taxation Committee)
AJR 73 (Kaloogian-R) Federal estate tax
Urges the President of the United States to sign specified legislation repealing the federal estate tax.
(Died in Senate Revenue and Taxation Committee)
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
|
SB 14* |
Senate Budget And Fiscal Review Committee 1999 Budget Act |
|
|
SB 17* |
Figueroa-D Tax credits: transit passes |
|
|
SB 34* |
Brulte-R Taxation: capital gains |
|
|
SB 37* |
Baca-D Bank/corporation taxes: minimum franchise tax |
|
|
SB 40* |
Brulte-R Bank/corporation taxes: minimum franchise tax |
|
|
SB 61* |
Perata-D Sales tax: blood collection |
|
|
SB 109* |
Knight-R Personal income tax deductions: mortgage insurance |
|
|
SB 170 |
Dunn-D Property tax revenue shift |
|
|
SB 184* |
Kelley-R Corporation taxes: business income |
|
|
SB 215* |
Karnette-D Smog impact fee |
|
|
SB 229* |
McPherson-R Tax credits: irrigation |
|
|
SB 245* |
McPherson-R Sales tax exemptions: fire districts |
|
|
SB 256 |
Johannessen-R Sales tax: newspapers |
|
|
SB 299 |
Poochigian-R State Board of Equalization: taxpayer fees |
|
|
SB 383* |
Haynes-R Property taxation: transfer |
|
|
SB 388 |
Peace-D State fiscal analysis |
|
|
SB 403* |
Kelley-R Tax credits: water pollution control systems |
|
|
SB 406 |
Ortiz-D Transportation: follow-up to AB 2928 |
|
|
SB 438 |
Rainey-R Property taxation: electric facilities |
|
|
SB 448* |
Ortiz-D Diesel fuel |
|
|
SB 495* |
Figueroa-D Tax credits: employees and research |
|
|
SB 540* |
Dunn-D Vehicle license fees |
|
|
SB 549* |
Ortiz-D Tax credits: child care |
|
|
SB 562 |
Poochigian-R Transient occupancy tax |
|
|
SB 607* |
Chesbro-D Alcoholic beverage tax: military exemption |
|
|
SB 677* |
Polanco-D Sales tax exemption: buses |
|
|
SB 785 |
Speier-D Withholding of taxes |
|
|
SB 818* |
Poochigian-R Income taxes: school uniform credit |
|
|
SB 843* |
Polanco-D Income/corporation tax: federal tax conformity |
|
|
SB 884* |
Lewis-R Tax deductions: employer expenses |
|
|
SB 896 |
Speier-D Insurance taxation |
|
|
SB 1015* |
Karnette-D Bank and corporation tax |
|
|
SB 1038* |
Burton-D Cigarette tax: imported cigarettes |
|
|
SB 1075* |
Brulte-R Manufacturers investment tax credit |
|
|
SB 1081* |
Poochigian-R Bank/corporation taxes |
|
|
SB 1127 |
Brulte-R Property tax revenue shifts |
|
|
SB 1158* |
Sher-D Tax credits: fish habitat programs |
|
|
SB 1169 |
Bowen-D Campaign finance: tax checkoff |
|
|
SB 1182* |
Alarcon-D Tax credits: food establishments: immigration |
|
|
SB 1222 |
Knight-R Taxation: judicial relief |
|
|
SB 1239 |
Burton-D Corporations: partnership investment income |
|
|
SB 1310 |
Vasconcellos-D Franchise Tax Board: court ordered debt collection |
|
|
SB 1336* |
Monteith-R Tax credit: small business |
|
|
SB 1362* |
Poochigian-R Disabled veterans' property tax |
|
|
SB 1369* |
Poochigian-R Tax credit for student fees |
|
|
SB 1377* |
Morrow-R Electricity cost tax credit |
|
|
SB 1394 |
Leslie-R Property tax postponement |
|
|
SB 1396 |
Burton-D Property tax revenue shift |
|
|
SB 1407 |
Senate Budget And Fiscal Review Committee Budget Act of 1999: contingencies or emergencies |
|
|
SB 1416* |
Rainey-R Tax credits: Medi-Cal service |
|
|
SB 1417 |
Wright-R Property tax: transfer of base year value |
|
|
SB 1421* |
Solis-D Income tax: earned income tax credit |
|
|
SB 1426 |
Rainey-R Sales tax on motor vehicle fuel |
|
|
SB 1427* |
Rainey-R Employer tax credits for transit passes |
|
|
SB 1438* |
Rainey-R Income tax credit: school supplies |
|
|
SB 1445 |
Kelley-R Manufacturing enhancement areas |
|
|
SB 1453* |
Schiff-D Income tax: tuition and student fees |
|
|
SB 1481* |
Mountjoy-R Senior income tax credit |
|
|
SB 1492 |
Poochigian-R Property tax: purchase price |
|
|
SB 1494* |
Poochigian-R Vehicle license fee offsets |
|
|
SB 1495* |
Brulte-R Tax credit for research and development |
|
|
SB 1521* |
Monteith-R Tax deduction: agricultural equipment |
|
|
SB 1530* |
Brulte-R Vehicle license fee offsets |
|
|
SB 1553* |
Monteith-R Property tax exemption: agricultural equipment |
|
|
SB 1556* |
Brulte-R Sales tax exemption: telecommunication services |
|
|
SB 1568 |
Alarcon-D Enterprise zones |
|
|
SB 1581 |
Escutia-D No- and low-property tax |
|
|
SB 1637* |
Burton-D Property tax revenue shifts |
|
|
SB 1643* |
O'Connell-D Beginning teachers' salaries |
|
|
SB 1644* |
Ortiz-D Student financial aid |
|
|
SB 1647* |
O'Connell-D Tax credits: conservation |
|
|
SB 1655* |
Polanco-D State appropriations: Budget Act of 2000 |
|
|
SB 1656 |
Alarcon-D CalHome and Housing Trust Fund |
|
|
SB 1661* |
Solis-D Tax credits: child care facilities |
|
|
SB 1662* |
Burton-D Transportation: financing |
|
|
SB 1664* |
Karnette-D Senior tax assistance |
|
|
SB 1666* |
Alarcon-D Teacher recruitment and retention |
|
|
SB 1667* |
Alpert-D Education omnibus bill |
|
|
SB 1679* |
Sher-D Environmental protection |
|
|
SB 1681* |
Senate Budget And Fiscal Review Committee Budget Act of 2000: augmentation and appropriation |
|
|
SB 1683* |
Escutia-D Instructional programs |
|
|
SB 1688* |
Polanco-D Merit scholarship and algebra academies |
|
|
SB 1689* |
Escutia-D Advanced placement program |
|
|
SB 1691* |
Speier-D Tax credits: workplace domestic violence programs |
|
|
SB 1701* |
Johnson-R Sales tax exemption: textbooks |
|
|
SB 1710 |
Hayden-D The 2000 Public Subsidies, Public Benefits Act |
|
|
SB 1720* |
Wright-R Sales tax exemption: artwork |
|
|
SB 1724 |
Dunn-D Tax records: confidential records |
|
|
SB 1725* |
Haynes-R Income tax exclusion: military retirement |
|
|
SB 1726* |
Burton-D Zero-emission vehicle tax credit |
|
|
SB 1752* |
Poochigian-R Income tax deductions: educational expenses |
|
|
SB 1754* |
Kelley-R Tax credits: public transit |
|
|
SB 1760* |
Speier-D Tax reduction: charitable organizations |
|
|
SB 1777* |
Burton-D Sales tax: motor vehicle fuels |
|
|
SB 1817* |
Murray-D Internet tax credit |
|
|
SB 1844 |
Kelley-R Property tax: personal property |
|
|
SB 1883 |
Sher-D No- and low-property tax cities |
|
|
SB 1904* |
Kelley-R Enterprise zone credits and losses |
|
|
SB 1919 |
Chesbro-D Property tax revenue: fire districts |
|
|
SB 1920* |
Kelley-R Corporation tax: alternative energy |
|
|
SB 1932 |
Solis-D Income tax checkoff: lung disease and asthma research |
|
|
SB 1933 |
Vasconcellos-D Tax policy |
|
|
SB 1948* |
Lewis-R Corporation tax credit |
|
|
SB 1949 |
Costa-D Sales taxes: uniformity |
|
|
SB 1974* |
Poochigian-R Tax credits: irrigation system improvements |
|
|
SB 2021* |
Polanco-D Tax credits: alternative work schedules |
|
|
SB 2024 |
Lewis-R Property tax revenue shifts |
|
|
SB 2037* |
Alarcon-D Tax credits: sustainable building costs |
|
|
SB 2051* |
McPherson-R Corporation tax credits |
|
|
SB 2068* |
Solis-D Sales tax exemption: public transit |
|
|
SB 2080 |
Leslie-R Property tax allocations |
|
|
SB 2114* |
Leslie-R Income tax dependent credit |
|
|
SB 2125 |
Peace-D Corporation taxes |
|
|
SB 2145* |
Knight-R Manufacturer's Investment Tax Credit |
|
|
SB 2150* |
Polanco-D Child care income tax credit |
|
|
SB 2169 |
Senate Revenue And Taxation Committee Property tax |
|
|
SB 2170 |
Senate Revenue And Taxation Committee Income tax |
|
|
SB 2171* |
Senate Revenue And Taxation Committee Income/corporation taxes |
|
|
SB 2172* |
O'Connell-D Tax credits and exemptions |
|
|
SB 2173 |
Senate Revenue And Taxation Committee Lottery prizes |
|
|
SB 2174 |
Senate Revenue And Taxation Committee State Board of Equalization |
|
|
SB 2175 |
Burton-D Tax checkoffs: firefighters and peace officers |
|
|
SB 2176* |
Chesbro-D Corporation taxes: insurance |
|
|
SB 2195* |
Soto-D Disabled veterans' property tax exemption |
|
|
SB 2198* |
Soto-D Tax credits: second mortgages |
|
|
SB 2200* |
Dunn-D Research and development tax credit |
|
|
SCA 1 |
O'Connell-D Property tax limitation |
|
|
SCA 8 |
Johannessen-R Property tax: homeowners |
|
|
AB 2* |
Alquist-D Income tax exclusions: educational assistance |
|
|
AB 5* |
Battin-R Sales tax exemptions: baby diapers and nonprescription drugs |
|
|
AB 9* |
Cardoza-D Income tax: gun safe credit |
|
|
AB 24 |
Runner-R Property tax revenues |
|
|
AB 49* |
House-R Income tax credit: private schools |
|
|
AB 53* |
Robert Pacheco-R Income taxes deduction: child support |
|
|
AB 83 |
Cardenas-D Business licenses and fees: employment relationship |
|
|
AB 122* |
Kaloogian-R Tax credit: extracurricular activity fees |
|
|
AB 147* |
Strom-Martin-D Transactions and use tax: City of Sebastopol |
|
|
AB 149* |
Leach-R Income tax credit: household and dependent care |
|
|
AB 152* |
Lempert-D Taxation: net operating loss |
|
|
AB 190 |
Ackerman-R Income taxes: limited liability companies |
|
|
AB 296 |
Strickland-R Income tax: penalties |
|
|
AB 306* |
Corbett-D Regulated chemicals surtax |
|
|
AB 328* |
Bates-R Property tax shifts |
|
|
AB 330* |
Floyd-D Sales tax: retailers and sellers: conventions |
|
|
AB 338* |
Baldwin-R Sales tax exemptions: prepared food |
|
|
AB 358* |
Wildman-D Tax credits: television and motion pictures |
|
|
AB 375* |
Scott-D Sales tax: prepayments |
|
|
AB 401* |
Strickland-R Tax credits: child care |
|
|
AB 408* |
Correa-D Income tax credit: senior care |
|
|
AB 436 |
McClintock-R Taxpayer's Rights Act |
|
|
AB 462* |
Briggs-R Manufacturers investment tax credit |
|
|
AB 463 |
Maldonado-R Deficiency assessments |
|
|
AB 464 |
Maldonado-R Taxes and fees: interest |
|
|
AB 465* |
Nakano-D Research and development tax credit |
|
|
AB 473* |
Hertzberg-D Manufacturers' investment tax credit |
|
|
AB 477* |
Longville-D Motor vehicle fuel taxes |
|
|
AB 480* |
Ducheny-D Tax credit: child care and dependent expense |
|
|
AB 482 |
Davis-D Business development |
|
|
AB 489* |
Ducheny-D Tax credits: employees tips |
|
|
AB 490* |
Ducheny-D Sales tax exemption: college textbooks |
|
|
AB 511* |
Alquist-D Income/corporation taxes |
|
|
AB 516* |
Wiggins-D State Budget augmentation: 1999 Budget |
|
|
AB 521 |
McClintock-R Highways: fuel revenue collection |
|
|
AB 522 |
Wayne-D Preservation Tax Credit |
|
|
AB 568* |
Reyes-D Rural investment tax exemption |
|
|
AB 569* |
Campbell-R Taxes: passive activities |
|
|
AB 572* |
Pescetti-R Income tax conformity |
|
|
AB 579 |
Honda-D Sales tax: payments |
|
|
AB 590 |
Davis-D State Budget: biennial cycle |
|
|
AB 599 |
Lowenthal-D Sales tax: worthless accounts |
|
|
AB 622* |
Olberg-R Sales tax exclusions: beverage containers |
|
|
AB 644* |
Ducheny-D Department of Rehabilitation: deficiency |
|
|
AB 659* |
Wiggins-D Property tax exemptions |
|
|
AB 687* |
Calderon-D Taxes: oil depletion deduction |
|
|
AB 753 |
Kaloogian-R Multistate Tax Compact |
|
|
AB 759* |
Maddox-R Sales tax exemption: property |
|
|
AB 763* |
Bates-R Income tax: adoption tax credits |
|
|
AB 765* |
Machado-D Manufacturers' investment tax credit |
|
|
AB 809* |
Lowenthal-D Smog impact fee: refunds |
|
|
AB 852* |
Oller-R Vehicle license fees |
|
|
AB 858* |
Kuehl-D Vehicle license fee |
|
|
AB 864* |
Battin-R Income taxes: long-term care credit |
|
|
AB 867* |
Briggs-R Corporation taxes: "S corporations" |
|
|
AB 890* |
Floyd-D Sales tax exemptions: food products |
|
|
AB 901* |
Knox-D Income tax: domestic partners |
|
|
AB 944* |
Cardenas-D Sales tax exemption: clothing and footwear |
|
|
AB 1016 |
Briggs-R Taxes: confidentiality |
|
|
AB 1036 |
Wesson-D Property tax administration |
|
|
AB 1061 |
McClintock-R Income tax: health credits |
|
|
AB 1077* |
Cardoza-D Sales tax exemption: newspapers |
|
|
AB 1080 |
Villaraigosa-D Teacher Tax Credit |
|
|
AB 1125 |
Ashburn-R Property tax deferrals: oil properties |
|
|
AB 1143 |
Floyd-D Tobacco tax |
|
|
AB 1172* |
Frusetta-R Tax credit: farmworker health care |
|
|
AB 1174 |
Frusetta-R Election services tax credit |
|
|
AB 1195* |
Longville-D Property tax allocation shifts |
|
|
AB 1217* |
Gallegos-D Sales tax exemption: water treatment equipment |
|
|
AB 1220 |
Romero-D Corporation taxpayers |
|
|
AB 1230* |
Rod Pacheco-R Corporation taxes: transfer of tax credits |
|
|
AB 1254* |
Strom-Martin-D Tax credits/deductions |
|
|
AB 1272* |
McClintock-R Vehicle license fee offsets |
|
|
AB 1301 |
Washington-D Pornography tax |
|
|
AB 1315* |
Ashburn-R Sales tax exemptions: fuel taxes |
|
|
AB 1320* |
Ashburn-R Sales tax exemptions: one-week period |
|
|
AB 1347 |
Runner-R Property tax administration reimbursements |
|
|
AB 1365* |
Oller-R Income tax: military retirement pay |
|
|
AB 1392 |
Hertzberg-D Taxation: judicial relief |
|
|
AB 1396* |
Villaraigosa-D Property tax: local government relief |
|
|
AB 1467 |
Scott-D Bank and corporation taxes |
|
|
AB 1509 |
Machado-D State teachers' retirement |
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AB 1550* |
Bates-R Sales tax exemptions: samples |
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AB 1610* |
Florez-D Machinery tax credit: enterprise zones |
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AB 1615 |
Longville-D Property tax revenue: Riverside County |
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AB 1626* |
Torlakson-D Taxation: low income housing |
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AB 1641* |
Assembly Agriculture Committee Tax credits: biomass conversion |
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AB 1643 |
Floyd-D Property tax: audits |
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AB 1665* |
Assembly Revenue And Taxation Committee Sales tax exemption: teleproduction |
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AB 1667* |
Assembly Revenue And Taxation Committee Tax conformity |
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AB 1728* |
Villaraigosa-D Gross income exclusion |
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AB 1737* |
Correa-D Sales tax exemptions: mobilehomes |
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AB 1740* |
Ducheny-D State Budget Act |
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AB 1757* |
Oller-R Property tax shift |
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AB 1766* |
Maddox-R Income taxes: National Guard |
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AB 1774* |
Lempert-D Net operating loss carryovers |
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AB 1783* |
Nakano-D Income taxes: small business stock |
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AB 1784 |
Lempert-D Internet tax |
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AB 1788 |
Machado-D Sales tax: liquefied petroleum gas exemption |
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AB 1790 |
Wiggins-D Tax relief: Pierce's Disease |
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AB 1811* |
Reyes-D Farmworker Housing Tax Credits |
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AB 1843 |
Ackerman-R Bank and corporation taxes: income year |
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AB 1880 |
Brewer-R Tax revenue allocation |
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AB 1884* |
Lowenthal-D Sales tax exemption: public safety vehicles |
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AB 1903* |
Lowenthal-D Taxation: low-income housing |
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AB 1913* |
Cardenas-D Local law enforcement funding |
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AB 1923* |
Cardenas-D Child care facility tax credit |
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AB 1924 |
Runner-R Enterprise zones: aerospace supplies |
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AB 1938 |
Lempert-D Taxes: drug shipments |
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AB 1953* |
Cunneen-R Research and development tax credit |
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AB 1965 |
Leach-R State Board of Equalization: information practices |
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AB 1966* |
Wiggins-D Property tax: possessory interests |
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AB 1970* |
Leach-R Income tax: limited liability company fee |
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AB 1977 |
Reyes-D Value added agriculture land use economic zones |
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AB 1991 |
Cox-R Property tax: State assessed property |
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AB 1992 |
Cedillo-D Taxation: disclosure |
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AB 2060 |
Steinberg-D Federal tax credits: housing: teachers |
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AB 2065* |
Nakano-D Income tax credit |
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AB 2077* |
Steinberg-D Sales tax exemption: manufacturing |
|
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AB 2089 |
Wright-D Insurers: community investment: tax credit |
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AB 2090* |
Reyes-D Target tax areas |
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AB 2095* |
Lempert-D Income tax credit: scholarshare |
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AB 2096* |
Davis-D Tax credit: long-term care: seniors |
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AB 2097* |
Davis-D Income tax credit: employment related expenses |
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AB 2114 |
Longville-D Motor vehicle and diesel fuel taxes |
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AB 2158 |
Strickland-R Seniors' tax assistance |
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AB 2170* |
Rod Pacheco-R Net operating losses |
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AB 2188* |
Baldwin-R Sales tax exemptions: Internet |
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AB 2200* |
Rod Pacheco-R Income tax: medical expenses |
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AB 2208* |
Frusetta-R Tax credits: health care: agricultural workers |
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AB 2212 |
Frusetta-R Tax checkoff: veterans memorial |
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AB 2229 |
Wiggins-D Property taxation: sale of defaulted property |
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AB 2235* |
Longville-D Corporation tax: windfall recovery |
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AB 2237* |
Maldonado-R Tax credits: environmental building expenses |
|
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AB 2288* |
Dutra-D Property taxation: ownership |
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AB 2312 |
House-R Taxation: insurers |
|
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AB 2328* |
Ducheny-D Corporation tax credit: transfers |
|
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AB 2335* |
Maldonado-R Property tax: local agency reorganization |
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AB 2345* |
Ducheny-D Sales tax exemption: school books and test materials |
|
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AB 2360* |
Honda-D Income taxes: renter's credit |
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AB 2398 |
Papan-D Property tax revenue allocation |
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AB 2412 |
Migden-D Sales tax: retailers: Internet |
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AB 2416* |
Machado-D Budget augmentations: tax assistance |
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AB 2435* |
Thompson-R Tax deductions: crop losses |
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AB 2442* |
Corbett-D Income taxes: small business |
|
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AB 2451 |
Runner-R Motor vehicle fuel taxes |
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AB 2455* |
Thompson-R Tax credit: Mexican Fruit Fly |
|
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AB 2461* |
Runner-R Manufacturers' Investment Credit |
|
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AB 2470* |
Wiggins-D Sales tax exemption: fuel and petroleum products |
|
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AB 2475* |
Kuehl-D Sales tax exemption: nonprofit museum |
|
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AB 2490 |
Wesson-D Earned income tax |
|
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AB 2533* |
Robert Pacheco-R Income tax: prescription drug deduction |
|
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AB 2561* |
Zettel-R Income tax: military retirement pay |
|
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AB 2562* |
Brewer-R Property tax: disabled veterans |
|
|
AB 2592* |
Campbell-R Research and development tax credit |
|
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AB 2602* |
Battin-R Sales tax exemption: schools/community districts |
|
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AB 2603* |
Strickland-R Income tax deductions |
|
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AB 2612 |
Brewer-R Taxation: pipeline assessment |
|
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AB 2652 |
Pescetti-R Property tax: assessment studies |
|
|
AB 2655* |
Oller-R Sales tax exemption: wheelchair lifts |
|
|
AB 2656* |
Baugh-R Vehicle license fee offsets |
|
|
AB 2658* |
Baugh-R Property tax revenue allocation |
|
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AB 2682 |
Bock-I Senior citizens' property tax assistance |
|
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AB 2713* |
Olberg-R Sales tax exemption: medicines |
|
|
AB 2741* |
Alquist-D Corporation taxes: water's-edge |
|
|
AB 2763* |
Knox-D Tax credits: health insurance |
|
|
AB 2765* |
Knox-D Tax credits: health insurance |
|
|
AB 2766* |
Knox-D Tax credit: open-space land |
|
|
AB 2768* |
Nakano-D Corporation taxes: small businesses |
|
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AB 2818* |
Corbett-D Estate tax |
|
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AB 2824* |
Cardoza-D Sales tax exemptions: food products |
|
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AB 2825* |
Battin-R Biomass facilities |
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AB 2837 |
Hertzberg-D State nonemergency telephone number system |
|
|
AB 2864 |
Torlakson-D Balance of jobs and housing |
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AB 2865* |
Alquist-D Affordable housing: financial assistance |
|
|
AB 2866* |
Migden-D State government |
|
|
AB 2867 |
Lowenthal-D Code Enforcement Incentive Program |
|
|
AB 2870 |
Cedillo-D Downtown Rebound Program |
|
|
AB 2871* |
Correa-D Income tax credit: long-term care |
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AB 2872* |
Shelley-D Environmental protection |
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AB 2875 |
Cedillo-D Primary care clinics |
|
|
AB 2876* |
Aroner-D Social Services Omnibus Bill |
|
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AB 2877* |
Thomson-D Health Omnibus Bill |
|
|
AB 2878 |
Wayne-D Breast cancer treatment |
|
|
AB 2879* |
Jackson-D Teacher tax credit |
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AB 2880* |
Calderon-D School finance: deficit reduction |
|
|
AB 2881* |
Wright-D Teacher professional development |
|
|
AB 2882 |
Reyes-D Education technology |
|
|
AB 2883* |
Villaraigosa-D University of California Institutes |
|
|
AB 2884 |
Kuehl-D Judges' salaries |
|
|
AB 2885* |
Cardenas-D Local law enforcement |
|
|
AB 2891 |
Assembly Revenue And Taxation Committee Property tax: state assessed property |
|
|
AB 2892 |
Assembly Revenue And Taxation Committee Tax conformity |
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AB 2893 |
Assembly Revenue And Taxation Committee Taxation: federal conformity |
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AB 2894 |
Assembly Revenue And Taxation Committee Sales tax |
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|
AB 2895 |
Assembly Revenue And Taxation Committee Income/corporation taxes |
|
|
AB 2896 |
Assembly Revenue And Taxation Committee Income tax: deficiency assessments |
|
|
AB 2897 |
Assembly Revenue And Taxation Committee Income tax |
|
|
AB 2898 |
Assembly Revenue And Taxation Committee Sales tax: innocent spouses |
|
|
AB 2928* |
Torlakson-D Transportation funding |
|
|
ACA 1 |
McClintock-R Vehicle license fees |
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|
ACA 4 |
Papan-D State Budget |
|
|
ACA 28 |
Runner-R Taxation: Internet and local tax |
|
|
AJR 14 |
Strickland-R Internal Revenue Code |
|
|
AJR 35 |
House-R Taxation |
|
|
AJR 73 |
Kaloogian-R Federal estate tax |
|
|
AJR 75 |
Strickland-R Federal income tax |
|
