2011-12 State Budget and Trailer Bills
Other State Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
2011-12 State Budget and Trailer Bills
On January 8, 2010, the Governor proclaimed a fiscal emergency which triggered a Proposition 58 Special Session to address cash flow problems and to provide a first step to bridge the projected $19.9 billion shortfall. The Legislature passed legislation totaling $5 billion addressing the cash flow concerns in the current fiscal year and the budget year. These cash flow solutions were designed to strengthen the state's position in the bond market and help insure sufficient cash reserves throughout the 2010-11 fiscal year. The Governor item-vetoed $1 billion of the $5 billion solution.
The following are the bills from the Eighth Extraordinary Special Session which were sent to the Governor:
SB 70 (Senate Budget And Fiscal Review Committee) Education Budget Trailer Bill
Makes the necessary statutory changes in the area of Education in order to enact modifications to the 2010-11 and 2011-12 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 7, Statutes of 2011
SB 72* (Senate Budget And Fiscal Review Committee) Human Services Budget Trailer Bill
Makes the necessary statutory changes to implement the Human Services portions of the 2011-12 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 8, Statutes of 2011
SB 73 (Senate Budget And Fiscal Review Committee) Health and Human Services Budget Trailer Bill
Makes the necessary statutory changes in the areas of Health and Human Services in order to make mid-year revisions to the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 34, Statutes of 2011
SB 74* (Senate Budget And Fiscal Review Committee) Developmental Services Budget Trailer Bill
Makes statutory changes related to Developmental Services which are necessary to enact the 2011 Budget Bill. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 9, Statutes of 2011 -- Item Veto
SB 78 (Senate Budget And Fiscal Review Committee) Administration of Justice Budget Trailer Bill
Makes statutory changes necessary to implement the Administration of Justice portion of the 2011 Budget Bill. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 10, Statutes of 2011
SB 79 (Senate Budget And Fiscal Review Committee) State Funds Budget Trailer Bill
Makes statutory changes relating to State Funds and cash-flow borrowing to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 142, Statutes of 2011
SB 80* (Senate Budget And Fiscal Review Committee) General Government Budget Trailer Bill
Makes statutory changes to implement the General Government portion of the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 11, Statutes of 2011 -- Item Veto
SB 82* (Senate Budget And Fiscal Review Committee) Cash Management Budget Trailer Bill
Makes statutory changes in the area of Cash Management and cash deferrals in order to ensure sufficient cash revenues during the 2011-12 fiscal year. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 12, Statutes of 2011 -- Item Veto
SB 84 (Senate Budget And Fiscal Review Committee) Budget Act of 2010: revisions
Amends the 2010 Budget Act to add new budgetary loans and transfers from special funds to the General Fund. In total, the amount directed to the General Fund in this bill is $544.7 million. The loans must be repaid as needed to support the activities of the related programs. Most of these loans were proposed by the Governor to backfill for the revenue loss caused by the cancelation of the sale-for-leaseback of 11 large state office buildings. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 13, Statutes of 2011
SB 85 (Senate Budget And Fiscal Review Committee) Education Finance Budget Trailer Bill
Makes necessary statutory and technical changes in the area of Education Finance in order to implement the Budget Act of 2011. (Refer to the California Legislature's bill information Web site for details of provisions.)
(At Senate Desk)
SB 86 (Senate Budget And Fiscal Review Committee) Tax Compliance Budget Trailer Bill
Makes statutory changes to the laws relating to Tax Compliance and tax programs in order to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 14, Statutes of 2011
SB 87 (Leno-D) 2011-12 Budget Act
Enacts the 2011-12 Budget Act. This spending plan includes a total expenditure of $120 billion ($85.9 billion from General Fund and $34.1 billion from special funds). Makes substantial cuts to government programs and reduces state spending by $15 billion, a 6.1% reduction from 2010-11. Provides for a $543 million reserve, protects K-12 funding, shifts several state programs to the local level (public safety, mental health, substance abuse, foster care, child welfare services, and adult protective services). It was projected that the state would receive $4 billion in improved revenue receipts. If the revenues projected fall short by more than $1 billion, an additional $800 million in cuts to higher education, health and human services, and public safety would be implemented starting in January 2012. If the revenues fall short by more than $2 billion, an additional $1.9 billion in education reduction would be implemented including, shortening the school year by seven days, eliminating the home-to-school transportation program, and reducing Community College apportionments. The Budget and the trailer bills made up the $8.2 billion shortfall in the 2010-11 Budget and the projected operating deficit of $17.2 billion for the 2011-12 Budget. The Governor item vetoed $23.8 million.
Chapter 33, Statutes of 2011 - Item Veto
A similar bill was SB 69 (Leno-D), which was vetoed by the Governor, included an almost $3 billion reduction in education funding, a change how the state sales tax was shared with locals, and a deferral of payment to the next fiscal year. The Governor vetoed it on the basis that it was not a balanced budget.
SB 89 (Senate Budget And Fiscal Review Committee) Vehicle License and Registration Budget Trailer Bill
Makes various statutory changes with respect to the Motor Vehicle License revenue allocation and cost-sharing of Department of Motor Vehicles' administrative expenses to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 35, Statutes of 2011
SB 90* (Steinberg-D) Medi-Cal Budget Trailer Bill
Authorizes the Office of Statewide Health Planning and Development to grant hospitals an extension of up to seven years from hospital seismic safety requirements, contingent on enactment and implementation of a Medi-Cal hospital provider fee that includes $320 million in fee revenue to pay for health care coverage for children for budget year 2011-12, enacts a Medi-Cal six-month hospital provider fee for the period of 1/1/11 to 7/1/11, an intergovernmental transfer program for public hospitals related to Medi-Cal managed care and makes other changes necessary to implement savings related to the 2010-11 Budget and the 2011-12 Budget Act. Provides that enactment is contingent upon enactment of AB 113 (Monning-D).
Chapter 19, Statutes of 2011
SB 91 (Senate Budget And Fiscal Review Committee) Adult Day Health Care Budget Trailer Bill
Provides clarifying and technical changes as result of AB 97 (Assembly Budget Committee) relating to adult day health care centers. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 119, Statutes of 2011
SB 92 (Senate Budget And Fiscal Review Committee) Public Safety Budget Trailer Bill
Makes statutory changes to implement the Public Safety portion of the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 36, Statutes of 2011
SB 93 (Senate Budget And Fiscal Review Committee) In-Home Supportive Services Budget Trailer Bill
Makes a technical correction to correctly identify the component, subdivision (b), of Control Section 3.94 of the 2011 Budget Act that would cause the reduction in In-Home Supportive Services to be implemented under the triggers included in the budget package.
Chapter 143, Statutes of 2011
SB 94 (Senate Budget And Fiscal Review Committee) Vehicle Registration Budget Trailer Bill
Requires the Department of Motor Vehicles to make changes to its procedures related to car registration for a limited period ending 1/1/12. The new authority is related to the possibility that the Legislature could authorize an extension of the Vehicle License Fee at current levels.
Chapter 21, Statutes of 2011
SB 116* (De León-D) Taxation Budget Trailer Bill
Makes various changes regarding the apportionment of income, assignment of sales, and the minimum franchise tax under the corporation tax. Institutes specified reductions in the tax rate applied to certain income for purposes of the corporation tax and the personal income tax. Establishes a tax exemption for certain purchases under the sales and use tax. Sets up a process to adjust the sales and use tax exemption amount under certain conditions.
(Failed passage on the Senate Floor)
A similar bill was AB 40X1 (Fuentes-D) which died in Senate Rules Committee.
AB 94 (Assembly Budget Committee) Criminal Justice Realignment Budget Trailer Bill
Makes technical changes to AB 111 (Assembly Budget Committee), Chapter 16, Statutes of 2011, pertaining to public safety realignment. These changes are intended to make it easier for locals to access and utilize jail construction funding authorized by AB 900 (Solorio-D), Chapter 7, Statutes of 2007, which established a two-phase construction plan for local jail facilities supported by $1.22 billion in bond authority.
Chapter 23, Statutes of 2011
AB 95 (Assembly Budget Committee) Resources Budget Trailer Bill
Makes statutory changes in the area of resources in order to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 2, Statutes of 2011
AB 96 (Assembly Budget Committee) Adult Day Care Budget Trailer Bill
Provides that it is the intent of the Legislature to create the Keeping Adults Free from Institutions (KAFI) program to be a new program to provide services in the community that are designed to prevent institutionalization, and that the KAFI program be established as quickly as possible to minimize any disruption in services resulting from the elimination of adult day health care as a Medi-Cal benefit. Prohibits the KAFI program from being implemented until federal approval is obtained.
Vetoed
AB 97* (Assembly Budget Committee) Health Budget Trailer Bill
Makes statutory changes in Medi-Cal and the Healthy Families Program in order to implement the 2011 Budget Act. (Refer to the California Legislature's bill information web site for details of provisions)
Chapter 3, Statutes of 2011
AB 99* (Assembly Budget Committee) Children's Health Services Budget Trailer Bill
Shifts $1 billion in Proposition 10 reserves to the Medi-Cal program to support medical services for children 0-5 years of age. Specifies that, of this $1 billion, $50 million is to come from the State Children and Families Commission reserves and $950 million is to come from County First 5 Commissions, by way of each county commission transferring 50% of its reserves to the state by no later than June 30, 2012. Exempts the state's smallest, rural counties (those with less than $600,000 in annual Proposition 10 revenue).
Chapter 4, Statutes of 2011
AB 100* (Assembly Budget Committee) Mental Health Services Budget Trailer Bill
Makes statutory changes in Mental Health to implement the 2011 Budget Act. Shifts $862 million in Proposition 63 (Mental Health Services Act) to fund specified Department of Mental Health programs. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 5, Statutes of 2011
AB 102 (Assembly Budget Committee) Health Budget Trailer Bill
Makes necessary statutory changes to achieve savings assumed in the 2011 Budget Act for the Department of Health Care Services, Department of Mental Health, Department of Public Health, and the Managed Risk Medical Insurance Board. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 29, Statutes of 2011
AB 104 (Assembly Budget Committee) Developmental Services Budget Trailer Bill
Makes the statutory changes in the area of Developmental Services to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 37, Statutes of 2011
AB 105* (Assembly Budget Committee) Transportation Budget Trailer Bill
Makes the statutory changes to implement the Transportation portion of the 2011-12 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 6, Statutes of 2011
AB 106 (Assembly Budget Committee) Health and Human Services Budget Trailer Bill
Makes statutory changes to implement Human Services related portions of the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 32, Statutes of 2011
AB 107 (Assembly Budget Committee) Agriculture and Resources Budget Trailer Bill
Makes statutory changes in the areas of Agriculture and Natural Resources in order to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 134, Statutes of 2011
AB 108 (Assembly Budget Committee) Education Budget Trailer Bill
Makes technical revisions to implement Education provisions of the 2011-12 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 135, Statutes of 2011
AB 109 (Assembly Budget Committee) Criminal Justice Realignment Budget Trailer Bill
Makes statutory changes to implement provisions of the 2011 Budget Act related to realignment of certain low level offenders, adult parolees, and juvenile offenders from state to local jurisdictions. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 15, Statutes of 2011
AB 110 (Blumenfield-D) Courts Budget Trailer Bill
Provides various measures to mitigate the $350 million reduction to the Judicial Branch in the 2011-12 Budget. These measures are intended to avoid disruptions and help keep courts open. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 193, Statutes of 2011
AB 111 (Assembly Budget Committee) Criminal Justice Realignment Budget Trailer Bill
Makes the statutory changes to implement provisions of the 2011 Budget Act relating to realignment of low-level offenders. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 16, Statutes of 2011
AB 112 (Assembly Budget Committee) Unemployment Fund Budget Trailer Bill
Amends the 2010-11 Budget Act to appropriate $48 million of $840 million in federal American Recovery and Reinvestment Act stimulus funds to cover the Employment Development Department's administration costs for the Alternate Base Period program for three fiscal years, beginning in 2012-13 and through 2014-15.
Chapter 30, Statutes of 2011
AB 113* (Monning-D) Medi-Cal Budget Trailer Bill
Establishes the Non-Designated Public Hospital Intergovernmental Transfer Program to be administered by the Department of Health Care Services, under which public entities would voluntarily transfer funds to the state for the purpose of drawing down federal funds to make supplemental Medi-Cal payments to the non-designated public hospitals. Becomes operative upon enactment of SB 90 (Steinberg-D), Chapter 19, Statutes of 2011.
Chapter 20, Statutes of 2011
AB 114 (Assembly Budget Committee) Education Funding Budget Trailer Bill
Makes Education statutory changes to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 43, Statutes of 2011
AB 115 (Assembly Budget Committee) Transportation Budget Trailer Bill
Makes statutory changes to implement Transportation provisions of the 2011 Budget Act and revises the AB 105 (Assembly Budget Committee) trailer bill (Chapter 6, Statutes of 2011). (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 38, Statutes of 2011
AB 116 (Assembly Budget Committee) Criminal Justice Realignment Budget Trailer Bill
Makes technical and conforming changes to public safety and public safety realignment budget trailer bill provisions contained in AB 109 (Assembly Budget Committee), Chapter 15, Statutes of 2011, AB 117 (Assembly Budget Committee), Chapter 39, Statutes of 2011 and SB 92 (Senate Budget and Fiscal Review Committee), Chapter 36, Statutes of 2011.
Chapter 136, Statutes of 2011
AB 117 (Assembly Budget Committee) Criminal Justice Realignment Budget Trailer Bill
Makes statutory changes to implement the Criminal Justice Realignment portions of the 2011-12 Budget by making additional substantive and technical changes relevant to AB 109 (Assembly Budget Committee), Chapter 15, Statutes of 2011, pertaining to the realignment of certain low level felony offenders, and adult parolees from state to local jurisdiction. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 39, Statutes of 2011
AB 118 (Assembly Budget Committee) Public Safety Realignment Budget Trailer Bill
Implements the 2011 Public Safety Realignment, transferring the equivalent of $5.559 million of annual state fiscal responsibilities for public safety programs to counties. Creates the account structure and allocations for some of this funding, and dedicates 1.0625% of existing state sales tax revenue to fund these local costs in 2011-12. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 40, Statutes of 2011
AB 119 (Assembly Budget Committee) General Government Budget Trailer Bill
Makes statutory changes in various General Government areas to implement the 2011 Budget Act and revises the SB 80 (Senate Budget and Fiscal Review Committee) general government trailer bill (Chapter 11, Statutes of 2011). (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 31, Statutes of 2011
AB 120 (Assembly Budget Committee) Resources and Agriculture Budget Trailer Bill
Makes statutory changes in the area of Natural Resources and Department of Agriculture programs to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 133, Statutes of 2011
AB 121 (Assembly Budget Committee) Mid-year budget revisions: trigger reductions
Makes statutory changes to provide mid-year budget revisions and outlines the trigger reductions to the Budget Act of 2011.
Chapter 41, Statutes of 2011
AB 122 (Blumenfield-D) 2009 and 2010 Budget augmentations
Provides supplemental appropriations to the State Controller for allocation to the Department of Corrections and Rehabilitation, Department of Mental Health, Department of Forestry and Fire Protection, Department of Finance, Counties of Mariposa, Modoc, and Shasta for homicide trial reimbursements in the amounts of $25,676,000 for the 2009-10 Budget and $1,189,775,000 from the General Fund.
Chapter 42, Statutes of 2011
AB 16X1 (Blumenfield-D) Public Safety Realignment Budget Trailer Bill
Makes clarifying changes necessary to implement the 2011 Public Safety Realignment that was contained in AB 118 (Assembly Budget Committee), Chapter 40, Statutes of 2011.
Chapter 13, Statutes of 2011, First Extraordinary Session
AB 19X1* (Blumenfield-D) Long Term Care Budget Trailer Bill
Makes statutory changes relating to Medi-Cal's Long-Term Care program benefits to implement the 2011 Budget Act. (Refer to the California Legislature's bill information Web site for details of provisions.)
Chapter 4, Statutes of 2011, First Extraordinary Session
AB 20X1 (Blumenfield-D) 2011 Budget: expenditure reductions
Makes necessary changes to implement the trigger expenditure reductions in 2011-12 if revenues fall below forecast levels which were contained in AB 121 (Assembly Budget Committee), Chapter 141, Statutes of 2011.
(Died on Senate Third Reading File)
AB 21X1* (Blumenfield-D) Medi-Cal managed care: premium tax
Renews the gross premiums tax on health plans participating in the Medi-Cal managed care program.
Chapter 11, Statutes of 2011, First Extraordinary Session
AB 22X1 (Blumenfield-D) Vehicle License Fee Trailer Bill
Recalculates the cost shares for Department of Motor Vehicles administration funded from different fees and taxes collected on vehicles, as part of the 2011-12 Budget package. Administrative costs paid by Vehicle License Fee tax would be reduced, and the administrative costs paid from vehicle registration fees would be increased.
(Died at Assembly Desk)
AB 23X1 (Blumenfield-D) Local Government Budget Trailer Bill
Ends the "revenue exchange period" under the "Triple Flip" on 7/1/11, thereby reinstating the quarter-cent portion of the Bradley-Burns local sales and use tax that has been suspended since 7/1/04.
(Died at Assembly Desk)
AB 26X1 (Blumenfield-D) Redevelopment Budget Trailer Bill
Makes various changes to state laws to implement provisions relating to redevelopment in the 2011-12 budget agreement and is the first of two budget trailer bills that address redevelopment agencies. Eliminates redevelopment agencies and directs the resolution of their activities. The second bill, AB 27 X1 (Blumenfield-D), creates an alternative voluntary redevelopment program. Does not become effective unless the second bill also becomes effective. Requirements affect redevelopment agencies that elect not to participate in the alternative voluntary redevelopment program.
Chapter 5, Statutes of 2011, First Extraordinary Session
AB 27X1 (Blumenfield-D) Redevelopment Budget Trailer Bill
Creates an alternative voluntary redevelopment program for cities or counties to opt in to rather than eliminating these agencies as provided for in AB 26X1 (Blumenfield-D).
Chapter 6, Statutes of 2011, First Extraordinary Session
AB 28X1 (Blumenfield-D) Use Tax Collection Budget Trailer Bill
Clarifies the obligations under existing law for out-of-state retailers to collect and remit use tax on sales of tangible personal property to California residents. Expands the statutory definition of "retailer engaged in business in this state" under Revenue and Taxation Code Section 6203 to include any retailer entering into an agreement with a California resident under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link or an Internet Web site or otherwise, provided that (1) the retailer's cumulative sales within the preceding 12 months to customers in California that were referred pursuant to affiliate agreements are in excess $10,000, and (2) the retailer in the preceding 12 months had sales of tangible personal property in the State in excess of $500,000. Requires an out-of-state retailer that has business relationships with affiliates in California to collect use tax on sales to California.
Chapter 7, Statutes of 2011, First Extraordinary Session
AB 155 (Calderon-D) revised this bill to delay AB 28X1 implementation until 9/15/12, or 1/1/13, depending on whether or not the federal government acts to authorize states to compel retail vendors to collect the tax.
AB 29X1 (Blumenfield-D) Fire Prevention Fee Budget Trailer Bill
Imposes an annual $150 fire prevention fee on structures located in the state responsibility areas and requires the revenue from the fees be available to the Board of Forestry and the Department of Forestry and Fire Protection upon appropriation of the Legislature for fire prevention activities in these areas.
Chapter 8, Statutes of 2011, First Extraordinary Session
AB 30X1 (Blumenfield-D) Healthy Families Program Budget Trailer Bill
Appropriates an additional $103.3 million from the Children's Health and Human Services Special Fund (Budget Item 4280-101-3150) for the Healthy Families Program for 2011-12.
Chapter 16, Statutes of 2011, First Extraordinary Session
AB 34X1 (Blumenfield-D) Property Tax Postponement Budget Trailer Bill
Establishes the Senior Citizens and Disabled Citizens Property Tax Postponement Fund within the State Treasury and annually appropriates moneys in the fund for the purposes of paying costs and disbursements related to the postponement of property taxes of eligible senior citizens and disabled citizens.
Vetoed
Other State Budget Legislation
SB 14 (Wolk-D) Budget Bill: performance-based budgeting
Requires that the budget submitted by the Governor to the Legislature for the 2013-14 fiscal year and each fiscal year thereafter, as specified in a plan developed by the Department of Finance (DOF) and distributed to the appropriate committees of the Legislature by 8/1/12, be developed pursuant to performance-based budgeting for each state agency. Requires the budget of a state agency, as defined, submitted to DOF as specified in the plan developed by DOF, to utilize performance-based budgeting for all programs, as defined to include those performed not only by state agencies, but by local agencies, contractors, or others that have a material relationship with the state, or its authorities and activities. For those programs not administered by the state, but which confer a benefit that would not otherwise be conferred but for the action of state government, requires state departments to develop a process for consulting with responsible local agencies, contractors or other responsible entities, and stakeholders to develop information related to performance standards and program performance. Requires DOF to include specified performance-based budgeting information in the Governor's Budget proposal and to post that information on the DOF's Internet Web site. Implementation of the requirement to use performance-based budgeting for departments and programs is contingent on an appropriation of funding for that requirement in the annual Budget Act.
Vetoed
SB 15 (DeSaulnier-D) State Budget: expenditure/revenue information
Requires the Director of the Department of Finance to submit, at the time of the submission of the budget by the Governor, or as soon thereafter as feasible, total recommended state General Fund expenditures and estimated state revenues, which include (1) an estimate of total General Fund resources, including any proposed resources, available for state General Fund expenditures for the budget year and the succeeding three fiscal years, (2) a five-year capital infrastructure plan, (3) a projection of anticipated state expenditures for the budget year and the succeeding three fiscal years, and (4) to the extent possible, projections applicable to the budget year from the previous four enacted Budget Act projections. Requires specified parts of this information to be updated, as soon as feasible, within specified times.
Chapter 737, Statutes of 2011
A similar bill is AB 430 (Feuer-D) which is in Assembly Budget Committee.
SB 17 (Blakeslee-R) Budget bills: public review
Requires the Legislature to post on the Internet and make publicly available, for at least 72 hours, the Budget Bill or a bill implementing the budget, before a vote to pass the bill to the Governor for consideration.
(In Senate Rules Committee)
Similar bills are AB 27 (Gorell-R) and AB 998 (Morrell-R) which are in Assembly Budget Committee.
SCA 3 (Wyland-R) Budget Bill: passage requirements
Requires that the Budget Bill and any budget implementation bill be printed and distributed to the members of a house considering either bill and made available to the public at least 21 calendar days before a vote in that house on the passage of either bill. Provides that its requirements could be satisfied by electronic publication and distribution of the bills.
(In Senate Elections and Constitutional Amendments Committee)
SCA 10 (Strickland-R) Expenditure limits
Repeals the existing annual appropriation limits on state and local government entities and limits state General Fund and special fund expenditures to an annual increase that is based, as provided, on the percentage change in the cost of living and the percentage change in state population. Requires excess revenues to be allocated in prescribed amounts to a reserve account, to the State School Fund, and to personal income taxpayers.
(In Senate Governance and Finance Committee)
SCA 12 (Blakeslee-R) Government finance
Requires the State Controller, no later than three days following the date upon which the Legislature has presented to the Governor the Budget Bill for a fiscal year, to determine whether the total amount the Budget Bill would appropriate from the General Fund for that fiscal year, when combined with other specified amounts, exceeds General Fund revenues for that fiscal year as estimated by the State Controller, and to notify the Legislature and the Governor accordingly.
(In Senate Rules Committee)
SCA 14 (Cannella-R) Expenditure limitations
Repeals the existing provisions imposing annual appropriations limits. Imposes an annual state expenditure limit based on total expenditures in the prior fiscal year, excluding specified amounts allocated to school districts and community college districts to meet a constitutional minimum funding obligation, from General Fund revenues and special fund revenues, adjusted for the percentage change in state population and the percentage change in the cost of living, as specified. Authorizes the expenditure limit to be exceeded for an emergency, as defined, declared by the Governor, not including revenue shortfalls, excessive spending, or other similar conditions limiting the ability to fund government operations. Requires the Director of the Department of Finance (DOF) to report quarterly on the state's compliance with the expenditure limits for the current fiscal year. Provides for the state expenditure limit to become permanently inoperative on the date that the Director of DOF determines that (1) the state's Budget Stabilization Account, which the measure renames as the Budget Stabilization Fund, has a balance at least equal to 10% of the estimate of General Fund revenues, (2) all remaining current and future obligations from state budgetary debt, as defined, have been reduced to zero, and (3) the state is no longer deferring payments, as defined. Upon making this determination, the Director of DOF would be required to so notify the Joint Legislative Budget Committee. Requires the Governor, in his/her proposed budget, to identify estimated total state resources available to meet recommended state expenditures and, further, to identify the amount of those resources that are anticipated to be one-time resources. Prohibits passage of a Budget Bill that appropriates an amount that, when combined with prior appropriations and transfers to the reserve account, exceeds the estimate of General Fund revenues, transfers, and balances available from the prior fiscal year. Requires the estimate of General Fund revenues, transfers, and balances to be set forth in the Budget Bill.
(Unassigned to a committee)
AB 21 (Nestande-R) State Budget: key liabilities
Prohibits the Governor from including in the budget proposal estimates of revenues that would be generated from laws not then in effect. Requires that the Governor present a report to the Legislature listing the state's key liabilities, and as part of the budget, provide data regarding revenues that would be required to retire key liabilities.
(In Assembly Budget Committee)
AB 27 (Gorell-R) State budget: public review
Requires that the Budget Bill be in print and posted for at least 72 hours prior to passage of the act. Requires each state agency, department, or the courts to submit to the Department of Finance (DOF) a budget that contains 80% of the general fund appropriation of the previous year. Requires specific information be included in the budget submission of each state agency, department, or the courts to DOF. This information includes score functions, goals, outcome-oriented performance measure, and the impact of the reduction of General Fund appropriation on the core functionality of the department, agency, or court.
(In Assembly Budget Committee)
Similar bills are SB 17 (Blakeslee-R) which is in Senate Rules Committee and AB 998 (Morrell-R) which is in Assembly Budget Committee.
AB 998 (Morrell-R) Budget Bill: public review
Requires that the budget and budget implementation bills be in print for more than 72 hours before they can be passed by the Legislature.
(In Assembly Budget Committee)
Similar bills are SB 17 (Blakeslee-R) which is in Senate Rules Committee and AB 27 (Gorell-R) which is in Assembly Budget Committee.
AB 7X1 (Logue-R) General Fund: revenue: fines
Requires that any fine or penalty imposed by the Department of Pesticide Regulation, the Department of Toxic Substances Control, the Air Resources Board, or the State Water Resources Control Board for a violation of a regulation adopted by that state agency be deposited into the General Fund.
(Died at Assembly Desk)
ACA 8 (Olsen-R) State Budget: deficit information
Requires that the Governor include in the January budget submission and projection for the following year and that if the projections anticipate a deficit that the Governor's budget include specific revenue or expenditure solutions to balance the budget in the following year.
(In Assembly Budget Committee)
ACA 13 (Nestande-R) State budget
Prohibits the Legislature from sending to the Governor a Budget Bill on which General Fund appropriations exceeded General Fund revenues as determined by the State Controller.
(In Assembly Budget Committee)
ACA 16 (Logue-R) State budget
Requires an estimate of General Fund revenues be made jointly by the State Controller and State Treasurer and provided to the Legislature and Governor by January 5 of each year with an update provided by April 30 of each year.
(In Assembly Budget Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 86 (Senate Budget And Fiscal Review Committee) Tax Budget Trailer Bill
Makes various program changes to state laws regarding tax compliance and tax programs in order to implement provisions of law to balance the 2011 Budget Act. Among other provisions, (1) eliminates the refundable aspect of the Child and Dependent Care Expense Tax Credit under the personal income tax, (2) directs the Franchise Tax Board (FTB) to establish a Voluntary Compliance Initiative for taxpayers that either used an abusive tax avoidance transaction or have unreported income from the use of an off-shore financial arrangement, and (3) requires the FTB in coordination with financial institutions in the state, to operate a Financial Institutions Records Match System, which provides a means to match delinquent tax debtor records with customer records provided by financial institutions.
Chapter 14, Statutes of 2011
SB 164 (Simitian-D) Income tax checkoffs: child abuse
Extends the repeal dates of the income tax check-off on tax returns of the State Children's Trust Fund for the Prevention of Child Abuse and the Rare and Endangered Species Preservation Program from 1/1/13 to 1/1/18.
Chapter 699, Statutes of 2011
SB 508 (Wolk-D) Income/corporation tax credit
Provides that a new tax credit, enacted by a bill introduced on or after 1/1/12, shall be operative for a period not to exceed 10 years and shall include specified goals, objectives, and purposes, as well as other detailed information relating to the credit's effectiveness.
Vetoed
SB 583 (Vargas-D) Income tax checkoff: ALS/Lou Gehrig's Disease
Reauthorizes the addition of the ALS/Lou Gehrig's Disease Research Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Chapter 711, Statutes of 2011
SCR 12 (Liu-D) Federal tax credits
Encourages state and local governments and community organizations to utilize federal outreach tools to improve education awareness of the federal earned income tax credit, and other tax credits, among Californians.
Resolution Chapter 38, Statutes of 2011
AB 36* (Perea-D) Income/corporation taxes
Conforms to federal tax law that excludes from the gross income of a parent the value of health care benefits and reimbursements for medical care provided by the parent's employer to an adult child 26 years or younger.
Chapter 17, Statutes of 2011
AB 50* (Hill-D) Income/tax: San Bruno: disaster carryover
Excludes from gross income "qualified disaster relief payments" provided to victims of the natural gas transmission line explosion of 9/9/10, in the City of San Bruno.
Chapter 18, Statutes of 2011
AB 152 (Fuentes-D) Income tax checkoff: food banks
Establishes a new tax credit for farmers who donate fresh fruits and vegetables to food banks, requires the Department of Social Services to establish and administer a State Emergency Food Assistance Program, and requires the Department of Public Health to apply for federal funds available for promoting healthy eating and preventing obesity.
Chapter 503, Statutes of 2011
AB 242 (Assembly Revenue And Taxation Committee) Patient Protection and Affordable Care Act: tax conformity
Among other provisions, provides additional modified conformity to specified provisions of the federal Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 relating to simple cafeteria plans for small businesses, health care benefits of Indian tribe members, and student loan repayment programs.
Chapter 727, Statutes of 2011
AB 509 (Skinner-D) Federal earned income tax credit
Requires state departments and agencies that provide services to low-income persons to annually notify its program recipients that they may qualify for the earned income tax credit.
Chapter 452, Statutes of 2011
AB 564 (Smyth-R) Income tax check-off: Municipal Shelter Spay-Neuter Fund
Reauthorizes the addition of the Municipal Shelter Spay-Neuter Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Chapter 549, Statutes of 2011
AB 624 (John A. Pérez-D) Corporations: community development
Extends the community development financial institution investments tax credit until 1/1/17. Authorizes the Insurance Commissioner to establish a California Organized Investment Network Advisory Board until 1/1/15, as specified.
Chapter 436, Statutes of 2011
AB 764 (Swanson-D) Income tax checkoff: Child Victims of Human Trafficking Fund
Allows the addition of the Child Victims of Human Trafficking Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
Chapter 465, Statutes of 2011
AB 971 (Monning-D) Income tax check-off: California Sea Otter Fund
Reauthorizes the addition of the California Sea Otter Fund check-off to the personal income tax form beginning with the 2011 tax return.
Chapter 209, Statutes of 2011
AB 1044 (Butler-D) Tax liabilities: registered warrants
Permits a taxpayer who has a tax liability, with respect to personal income taxes or bank and corporation taxes required to be remitted to the Franchise Tax Board or a taxpayer, feepayer, or surcharge payer who has a liability for taxes, fees, or surcharges required to be remitted to the Board of Equalization (BOE), and who is a payee named in a registered warrant to pay any tax, fee, or surcharge liability with a registered warrant, subject to certain conditions. Prohibits the taxpayer, feepayer, or surcharge payer submitting a registered warrant from receiving interest on his/her registered warrant, except as a credit to his/her account. Prohibits a taxpayer, feepayer, or surcharge payer from submitting a registered warrant to the BOE as payment of any tax, fee, or surcharge liability unless the State Controller makes a specified determination.
Vetoed
AB 1069* (Fuentes-D) Tax credits: motion picture tax credit
Extends the application of the California Motion Picture Tax Credit (Film Tax Credit) program for one year, from 7/1/14, until 7/1/15, thus allowing the allocation of an additional $100 million in tax credits to qualified productions, provided certain conditions are met.
Chapter 731, Statutes of 2011
AB 1369* (Gatto-D) Tax deductions: illegal activities
Disallows deductions for income derived by a taxpayer from specified illegal activities. Expands existing law by additionally denying deductions for expenses, including deductions for costs of goods sold, attributable to the taxpayer's gross income directly derived from certain criminal profiteering activities.
Chapter 454, Statutes of 2011
AB 1423* (Perea-D) Tax conformity: investment company modernization
Conforms state laws to recent federal changes (Regulated Investment Company Modernization Act of 2010) that affect the tax treatment of regulated investment companies, which are mutual funds and other similar investment companies.
Chapter 490, Statutes of 2011
AB 1424 (Perea-D) Delinquent tax debt
Requires both the Franchise Tax Board and the Board of Equalization to expand public lists of tax delinquents to include the 500 largest tax delinquencies and provide for the suspension of professional, occupational, and driver's licenses of those whose names appear on the lists.
Chapter 455, Statutes of 2011
AB 1428* (Chesbro-D) Tax relief: Japanese tsunami
Applies excess disaster loss treatment to victims in Mendocino County of the March 2011 tsunami. Under the income and corporation tax laws, taxpayers can carryforward 100% of losses for 15 years, and claim losses on amended returns.
Chapter 283, Statutes of 2011
AJR 3 (Dickinson-D) Alternative minimum tax: airports
Urges the United States Congress to extend the alternative minimum tax holiday for airport private activity bonds.
Resolution Chapter 71, Statutes of 2011
Other Income and Corporation Tax
SB 116* (De León-D) Income and corporation taxes
Establishes a mandatory Single Sales Factor income apportionment for purposes of California's Corporation tax. Specifies that a corporation tax rate of 8.34% applies to the first $50,000 and the current rate of 8.84% applies to income above this threshold. Reduces the minimum franchise tax under the corporation tax from the current level of $800 to $750 annually. Excludes from the personal income tax an amount equal to 10%, up to $50,000, of the business income of taxpayer. Increases the standard deduction for taxpayers who do not itemize deductions under the income tax by $1,000 for single filers and $2,000 for joint filers.
(Failed passage on Senate Floor)
A similar bill was AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
SB 157* (Anderson-R) Income and corporation taxes: fraudulent investment
Conforms state law to federal treatment for Bernie Madoff Ponzi scheme losses, allowing a net operating loss carryover of any deductions from losses that are attributable to criminal investment fraud.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)
SB 342 (Wolk-D) Income and corporation taxes: litigation fees
Prohibits contingency fees in tax matters and limits the computation of attorney fees to the Revenue and Taxation Code.
(In Senate Judiciary Committee)
SB 358* (Cannella-R) Income and corporation taxes: gross income: quality funds
Excludes quality funds from gross income and reduces the loss of property to the extent it was acquired with these funds.
(In Senate Governance and Finance Committee)
SB 548 (Strickland-R) Income taxes payments: electronic remittance
Makes the electronic funds transfer of taxpayers with estimated tax or extension payments in excess of $20,000 rather than mandatory and allows a tax credit in an amount equal to 1% of the amount of payments that are remitted electronically.
(In Senate Governance and Finance Committee)
SB 556* (Gaines-R) Income tax conformity: small business
Conforms with federal income tax law, as that law was amended by the Creating Small Business Jobs Act of 2010, providing that gross income does not include 100% of any gain from the sale or exchange of qualified small business stock, acquired in the 2011 calendar year, held for more than five years, as provided.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)
SB 640* (Runner-R) Income and corporation taxes: tax credits: employment
Enacts a new employment tax credit of up to $6,000 per qualified full-time employee hired by a taxpayer that employs 50 or fewer employees for taxable years on or after 1/1/2011 until the calendar quarter in which a cumulative credit amount of $50 million is reached.
(In Senate Appropriations Committee)
SB 653 (Steinberg-D) Local income tax
Authorizes the governing board of any county or city and county, any school district, any community college district, or any county office of education subject to voter approval to levy, increase or extend a local personal income tax.
(On Senate Inactive File)
A similar bill was SB 23X1 (Steinberg-D) which is in Senate Governance and Finance Committee.
SB 803 (DeSaulnier-D) Income tax check-off: Youth Leadership Project
Establishes the California Youth Leadership Project fund tax check off program for up to five years to allow taxpayers to designate contributions to the fund on their income tax returns to support a scholarship program for youth who participate in civic engagement programs, as specified.
(In Senate Appropriations Committee)
A similar bill is AB 233 (Hill-D) which is in Senate Governance and Finance Committee.
SB 830 (Wright-D) Income taxes: credit: trade infrastructure investment
Enacts a trade infrastructure tax credit against the Personal Income Tax or Corporation Tax equal to 50% of the total capital costs of each qualifying project, as defined.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)
SB 3X1 (La Malfa-R) Income tax check-off: Help Our State Fund
Establishes the Help Our State Fund as a voluntary contribution fund that benefits the General Fund on the personal income tax form until 1/1/16.
(Died at Assembly Desk)
SCA 1X1 (Steinberg-D) Income tax extension
Enacts the Schools and Local Public Safety Protection Act of 2011 which extends the 2010-11 personal income tax rates for five years to assist in financing the Governor's realignment program.
(Died in Senate Rules Committee)
A similar bill is ACA 2X1 (Blumenfield-D) which died in Assembly Budget Committee.
AB 11* (Portantino-D) Tax credits: small businesses
Allows a credit, under both the Personal Income Tax Law the Corporation Tax Law, equal to 20% of annual workers' compensation premiums paid by a "qualified taxpayer" during the taxable year.
(In Assembly Revenue and Taxation Committee)
AB 79 (Beall-D) Income tax credits: University of California
Allows an income and corporation tax credit in an amount equal to 50% of the amount contributed during the taxable year to the University of California for deposit into a University of California Technology Commercialization Acceleration Fund, as specified.
(In Assembly Higher Education Committee)
AB 166* (Cook-R) Corporation taxes: minimum franchise tax
Eliminates the annual minimum franchise tax.
(In Assembly Revenue and Taxation Committee)
AB 205* (Hagman-R) Vehicle registration payment: income tax credit
Allows an individual to receive a tax credit in the amount of the original vehicle registration fee on their state income taxes.
(In Assembly Revenue and Taxation Committee)
AB 231* (V. Manuel Pérez-D) Economic development areas
Removes the Enterprise Zone Act as the California Economic and Community Zone Act and makes various revisions in the requirements for designating and administering enterprise zones and local agency military base recovery areas, and manufacturing development areas, including the tax credit provisions.
(In Assembly Jobs, Economic Development and the Economy Committee)
AB 233 (Hall-D) Income tax check-off: YMCA Youth and Government Fund
Allows the addition of the California YMCA Youth and Government Fund check-off to the personal income tax form upon the removal of another voluntary contribution fund from the form.
(In Senate Governance and Finance Committee)
A similar bill is SB 803 (DeSaulnier-D) which is in Senate Appropriations Committee.
AB 236* (Swanson-D) Income and corporation tax credit: qualified employees
Allows, an expanded $5,000 credit for each net increase in "qualified full-time employees" hired during the taxable year by a qualified employees. For purposes of this expanded credit, a "qualified full-time employee" is defined as an individual who meets the criteria for the existing hiring credit and who is either an ex-offender who was convicted of a felony, or a person who has been unemployed for 12 or more consecutive months prior to being hired.
(In Assembly Revenue and Taxation Committee)
AB 248* (Perea-D) Income tax credit: physicians: qualified medical services
Allows tax credit against those income taxes in an amount equal to 25% of the value of qualified medical services, as defined, personally provided by a qualified taxpayer during the taxable year.
(In Assembly Higher Education Committee)
AB 304* (Knight-R) Tax credits: hiring credit
Allows, for each taxable year beginning on or after 1/1/11, and before 1/1/15, a credit for each "qualified employee" employed during the taxable year by a "qualified employer." Provides that the per employee credit shall be (1) $3,000, or (2) $5,000, if the qualified employee's wage is 200% or more than the average wage in the county in which the qualified employee completes at least 50% of his/her work. Defines a "qualified employee" as "an employee who was paid qualified wages by the qualified employer for services rendered for not less than an average of 35 hours per week and not less than 1700 hours per annum."
(In Assembly Revenue and Taxation Committee)
AB 318 (Skinner-D) Corporation taxes information
Requires the Franchise Tax Board to compile information on any tax expenditure claimed and reported by a taxpayer that is a publicly-traded company and submit it to the California Technology Agency for publication on the Reporting Transparency in Government Internet Web site.
(In Assembly Revenue and Taxation Committee)
AB 368* (Morrell-R) Corporation tax: minimum annual tax
Exempts a new corporation, limited partnership, limited liability partnership, and limited liability company from the annual minimum tax for the first year of operation and reduces the amount of that tax from $800 to $400 for five subsequent years.
(In Assembly Revenue and Taxation Committee)
AB 558* (Portantino-D) Income tax: retirement distribution penalties
Temporarily waives the 2.5% penalty otherwise imposed on early distributions from specified retirement savings plans, provided that the distributions are received by individuals who have exhausted their unemployment benefits.
(In Assembly Appropriations Committee)
AB 577* (Miller-R) Corporation/income taxes: capital gains
Provides that gross income does not include any gain from the sale or exchange of a capital asset, as defined, that is purchased during the 2011 or 2012 calendar year, and is held for more than one year.
(In Assembly Revenue and Taxation Committee)
AB 726* (Morrell-R) Income tax exclusions: Health Savings Account
Excludes, from gross income, amounts distributed out of a 401(k) plan to an individual if the entire amount does not exceed $100,000 and is paid into a health savings account within 60 days.
(In Assembly Revenue and Taxation Committee)
AB 821* (Garrick-R) Corporation tax: minimum annual tax
Exempts a new corporation, limited partnership, limited liability partnership, and limited liability company from the annual minimum tax for the first year of operation and reduces the amount of that tax from $800 to $100 for nine subsequent years.
(In Assembly Revenue and Taxation Committee)
AB 831 (Silva-R) Corporation minimum tax and fee
Exempts a single-member limited liability company, whose sole member is a tax-exempt organization, from the minimum annual tax and the annual fee.
(In Assembly Revenue and Taxation Committee)
AB 854* (Garrick-R) Income tax: health savings accounts
Conforms to federal tax law with respect to health savings accounts for taxable years beginning on or after 1/1/12.
(In Assembly Revenue and Taxation Committee)
AB 856* (Jeffries-R) Income tax: mortgage debt relief
Conforms fully the Personal Income Tax Law to the Mortgage Forgiveness Debt Relief Act, as extended by Section 303 of the Emergency Economic Stabilization Act of 2008, to allow an exclusion from gross income for cancellation of indebtedness income generated from the discharge of qualified principal residence indebtedness.
(In Assembly Revenue and Taxation Committee)
AB 895* (Halderman-R) Income tax: credit: physicians: emergency medical services
Allows a personal income tax credit equal to 25% of the value of emergency medical services personally provided by a physician who is eligible, but who has not received reimbursement for those emergency medical services pursuant to the Maddy Emergency Medical Services Fund.
(In Assembly Revenue and Taxation Committee)
AB 1009* (Wieckowski-D) Tax: credits: hire credit
Modifies the existing hiring tax credit for small business to apply only to individuals who was unemployed for the 30 days immediately prior to being hired.
(In Assembly Revenue and Taxation Committee)
AB 1071 (Fuentes-D) Taxpayer identification numbers
Requires the Franchise Tax Board (FTB) to establish a system to generate, apply for, and issue state taxpayer identification numbers for persons in this state that may be used by an individual on returns required to be filed pursuant to the Personal Income Tax Law. Prohibits the FTB, and any other state or local agency, from providing federal, state, and local law enforcement agencies with any identifying information associated with a state taxpayer identification number, as provided.
(In Assembly Revenue and Taxation Committee)
AB 1079* (Beall-D) Income tax credit: higher education
Provides for a tax credit of up to $500 per eligible student for qualified costs paid or incurred by a qualified taxpayer at a qualified educational institution, on behalf of the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer. Limits the credit to a total of $2,000 per eligible student.
(In Assembly Revenue and Taxation Committee)
AB 1130* (Skinner-D) Income taxes: rates
Imposes an additional income tax rate upon taxable income over $500,000 of 10.3%.
(In Assembly Appropriations Committee)
AB 1175 (Fletcher-R) Taxpayer form instructions
Requires the Franchise Tax Board (FTB) to revise taxpayer form instructions for tax returns to include information about the ability of a taxpayer to directly deposit a portion of a refund into the Golden State Scholarshare College Savings Trust, as defined. Requires the Scholarshare Investment Board to provide the FTB with a description of that trust program before a date specified by the FTB, and that the revisions be completed in the most cost-effective manner.
(In Senate Governance and Finance Committee)
AB 1195* (Allen-D) Hiring tax credit
Expands the pool of eligible claimants for the Jobs Tax Credit from taxpayers with 20 or fewer employees to those with 50 or fewer employees.
(In Senate Appropriations Committee)
AB 1196 (Allen-D) Earned income tax credit
Establishes a 0.7% surcharge on the portion of a taxpayer's taxable income that exceeds $1 million and, with the proceeds from that tax, allows a refundable tax credit equal to 15% of the federal Earned Income Tax Credit.
(In Assembly Appropriations Committee)
AB 1218* (Pan-D) Tax deduction: disallowance: tobacco advertising
Provides, under the income and corporation tax law, that a deduction shall not be allowed for specified expenses paid or incurred to advertise, as defined, the sale, use, or consumption of cigarettes or other tobacco products.
(In Assembly Revenue and Taxation Committee)
AB 1239* (Furutani-D) Income tax: rates
Allows a tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for costs incurred in purchasing and installing an emergency standby generator at a service station so that service stations can provide services during power outages.
(In Assembly Appropriations Committee)
AB 1240* (Logue-R) Income taxes: limited liability company: annual fee
Repeals the annual fee imposed on every limited liability company.
(In Assembly Revenue and Taxation Committee)
AB 1276* (Feuer-D) Tax deductions: punitive damages
Disallows, under the income and corporation taxes, the deduction for amounts paid or incurred for punitive damages.
(On Assembly Inactive File)
AB 1278* (Hill-D) Tax credits: new hires
Limits the application of the new hire credit in instances where the taxpayer has relocated from one area of California to a geographically targeted economic development area.
(In Assembly Jobs, Economic Development, and the Economy Committee)
AB 1339* (Gorell-R) Tax credits: emergency standby generators
Allows a tax credit, under both the Personal Income Tax Law and the Corporation Tax Law, for costs incurred in purchasing and installing an emergency standby generator at a service station so that service stations can provide services during power outages.
(In Assembly Appropriations Committee)
ACA 2X1 (Blumenfield-D) Income tax extension
Enacts the Schools and Local Public Safety Protection Act of 2011 which extends the 2010-11personal income tax rates for five years to assist in financing the Governor's realignment program.
(Died in Assembly Budget Committee)
A similar bill is SCA 1X1 (Steinberg-D) which died in Senate Rules Committee.
Property Tax
SB 171* (Wolk-D) Property tax revenue allocations: Cordelia Fire Protection
Reduces future property tax revenue shifts from the Cordelia Fire Protection District to the Educational Revenue Augmentation Fund in Solano County.
(In Senate Appropriations Committee)
SB 314 (Vargas-D) Property taxation: military housing
Provides that the county assessor may levy an escape assessment on a military housing project within four years after July 1st of the assessment year, in which property tax savings are withdrawn from a reserve account when the military requires a reserve account for specified use.
(In Assembly Revenue and Taxation Committee)
SB 464* (Anderson-R) Property taxation: exclusion
Excludes fire safety systems installed in expanded parts of reconstructions after a disaster from value for property tax purpose.
(Failed passage in Senate Governance and Finance Committee; reconsideration granted)
SB 499* (Huff-R) Property tax increment calculations
Requires that calculations of a redevelopment agency's payments, calculated on property tax increment revenues, must be based on the lesser of either (1) the property tax increment revenues allocated and paid to the agency, or (2) the amount of taxes actually received by the agency pursuant to limits in the redevelopment plan.
(In Senate Governance and Finance Committee)
SB 507 (DeSaulnier-D) Property taxation: change in ownership
Increases the penalty for new owners failing to file a Change in Ownership Statement, upon request from the assessor or the Board of Equalization, from $2,500 to $5,000 for property eligible for the homeowner's exemption, and from $5,000 to $20,000 for property not eligible for the homeowners' exemption.
Chapter 708, Statutes of 2011
SB 536* (DeSaulnier-D) Property tax revenue allocations: Contra Costa County
Revises property tax allocation formulas to allow the property tax revenues from a public utility power plant in Contra Costa County, to be allocated to the Oakley Redevelopment Agency at the expense of other local entities in the county.
Chapter 710, Statutes of 2011
SB 874 (Hancock-D) Parcel taxes: schools and community colleges
Allows school districts and community college districts to exempt persons receiving Social Security Disability Insurance from qualified special taxes.
(In Senate Governance and Finance Committee)
SB 947 (Senate Governance And Finance Committee) Property taxation
Makes 14 noncontroversial changes to property tax collection laws to improve the administration of property tax laws, to help both taxpayers and tax administration agencies.
Chapter 347, Statutes of 2011
SB 948 (Senate Governance And Finance Committee) Property taxation
Makes 11 changes to the property tax collection laws to improve the administration of property tax laws, to help both taxpayers and tax administration agencies.
Chapter 352, Statutes of 2011
SCA 5 (Simitian-D) Parcel tax: educational entities
Allows school districts, community college districts, or county offices of education to impose a parcel tax on real property by a 55% vote of the voters in the district or county, under specified circumstances.
(In Senate Elections and Constitutional Amendments Committee)
AB 68 (Beall-D) Property tax allocation
Requires the auditor of Santa Clara County to redirect $2 million in property taxes collected within Santa Clara County, from school districts to the cities of Cupertino, Los Altos Hills, Monte Sereno, and Saratoga.
(In Assembly Appropriations Committee)
AB 188 (Block-D) Veterans: property tax exemption: veterans
Provides that the disabled veteran's property tax exemption applies when an unmarried surviving spouse is confined to a health care facility.
Chapter 202, Statutes of 2011
AB 191* (Bill Berryhill-R) Property tax revenue allocations
Reverses a specified property tax shift to schools from six counties that was a result of legislation passed following enactment of Proposition 13 in 1978. The six counties (Alpine, Lassen, Mariposa, Plumas, Stanislaus, and Trinity) are known as "negative bailout" or "negative sum" counties because they had a portion of their property taxes shifted to school districts after the enactment of legislation to address the effects of Proposition 13 in 1979.
(In Assembly Appropriations Committee)
A similar bill was AB 12X1 (Berryhill-R) which died at the Assembly Desk.
AB 261 (Dickinson-D) Property tax: tax-defaulted property
Clarifies that prescriptive easements run with the tax-defaulted property sold in a tax sale, and requires any person wishing to commence a proceeding in court based on alleged invalidity or irregularity of a sale of tax-defaulted property to first petition the local board of supervisors, as specified, to have the tax sale rescinded.
Chapter 288, Statutes of 2011
AB 285 (Furutani-D) Property tax revenues: community colleges
Requires, as is currently provided for K-12 schools, automatic adjustments in the General Fund apportionments for the California Community Colleges (CCC) to the extent, actual property tax revenues to the CCC, differ from the amount of such revenues estimated in the annual Budget Act.
(In Assembly Appropriations Committee)
AB 448* (Ammiano-D) Property tax: change in ownership
Makes numerous revisions in the change in ownership provisions in the property tax law.
(In Assembly Revenue and Taxation Committee)
AB 468* (Smyth-R) Property taxes formula allocation: City of Simi Valley
Beginning with the 2012-13 fiscal year, a reduction in the tax equity allocation payments to the City of Simi Valley as a result of that city serving as the successor agency of a dissolved maintenances district, and requires Simi Valley to reimburse the county auditor for any administrative costs.
Chapter 319, Statutes of 2011
AB 504 (Williams-D) Parcel tax: County of Santa Barbara
Allows any school district in the County of Santa Barbara consolidating with another to continue its parcel tax, and levy another within its former boundaries.
AB 563 (Furutani-D) Property tax: assessor duties
Requires a county assessor to provide information to city finance officials when conducting an investigation related to the imposition of a documentary transfer tax on an unrecorded change in control or ownership of property and requires the city to reimburse the assessor for any costs incurred in disclosing this information.
Chapter 320, Statutes of 2011
AB 703* (Gordon-D) Property tax: welfare exemption
Extends the property tax exemption for specified land acquired by nonprofit organizations for natural resource preservation and open-space purposes until 2022.
Chapter 575, Statutes of 2011
AB 711 (Lara-D) Property tax: rebuttable presumption
Shifts the burden of proof from a county assessor to a taxpayer in an assessment appeal hearing involving the taxpayers vacation or secondary home.
Chapter 220, Statutes of 2011
AB 820 (Gordon-D) Property taxation: preparation of certificate fee
Deletes a certificate of taxes paid from the list of documents that an assessor, tax collector, and auditor charges $1 for preparing, and instead provides that the assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred to prepare the certificate of taxes paid as established by the board of supervisors.
Chapter 207, Statutes of 2011
AB 832 (Ammiano-D) Property tax: storage media for computer programs
Codifies a portion of the Board of Equalization's regulations relating to property taxation of "embedded" computer programs and imposes a higher evidentiary standard on taxpayers seeking to prove that the "single price" paid for the computer or equipment included charges for nontaxable software programs or services.
(On Assembly Inactive File)
AB 865* (Nestande-R) Property tax: exclusion
Extends the "new construction" exclusion for active solar energy systems to improvements constructed through the 2032-33 fiscal year.
(In Assembly Appropriations Committee)
AB 866 (Yamada-D) Property tax relief: Yolo County
Enacts property tax relief provisions for Yolo County and increases the total amount of ad valorem property tax revenue that is otherwise required to be allocated to that county by the county equity amount; and decreases the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the county Educational Revenue Augmentation Fund by the county equity amount.
(In Assembly Appropriations Committee)
AB 902 (Alejo-D) Property tax delinquency and sales
Deletes the fixed fee amounts that tax collectors may charge out of tax sale proceeds for making reasonable efforts to contact last known assesses, obtaining names and last known mailing addresses, and sending and providing notices as part of tax sales, and instead provides that county boards of supervisors may fix the fees to reimburse the tax collector's actual and reasonable costs.
Chapter 208, Statutes of 2011
AB 1090 (Blumenfield-D) Taxation: property tax deferment
Enacts the County Deferred Property Tax Program for Senior and Disabled Citizens and allows each county to elect to participate in the Program.
Chapter 369, Statutes of 2011
AB 1350 (Lara-D) Property taxation: override rates
Requires a county auditor, prior to the collection of a property tax imposed for specified purposes, to verify that a property tax increased or extended by a jurisdiction, on or after 1/1/12, does not exceed the maximum rate authorized by existing law.
Chapter 428, Statutes of 2011
AB 12X1* (Bill Berryhill-R) Property tax revenue allocations
Requires, for the 2010-11 fiscal year, the county auditor for a county for which a negative sum was calculated to increase the total amount of ad valorem property tax revenues deemed allocated to the county in the immediately preceding fiscal year by an amount equal to the absolute value of the negative sum calculated for the county, and the proportional share of any growth in assessed valuations of property attributable to that negative sum through the 2009-10 fiscal year. Requires, for the 2011-12 fiscal year and for each fiscal year thereafter, the amount of property tax revenue deemed allocated to a county in the immediately preceding fiscal year include the full amount of any increase implemented by the auditor, as so described, in that fiscal year, and requires that amount to be reduced from the total amount of ad valorem property tax revenue deemed allocated to the county's Educational Revenue Augmentation Fund.
(Died at Assembly Desk)
AB 15X1* (Hill-D) Property tax: solar energy systems
Revises the definition of active solar energy systems and declares the legislative intent to extend the current exclusion from property tax reassessment for purchases of new active solar energy systems to active solar energy systems that are sold in sale-leaseback arrangements.
Chapter 3, Statutes of 2011, First Extraordinary Session
AB 34X1 (Blumenfield-D) Property tax postponement
Establishes the Senior Citizens and Disabled Citizens Property Tax Postponement Fund within the State Treasury and annually appropriates monies in the Fund for the purposes of paying costs and disbursements related to the postponement of property taxes of eligible senior citizens and disabled citizens.
Vetoed
ACA 4 (Blumenfield-D) Ad valorem tax rate exceptions
Amends the California Constitution to allow a city, county, or special district, as defined, to incur bonded indebtedness in order to fund specified public improvements and facilities, with 55% voter approval of that city, county or special district.
(On Assembly Inactive File)
ACA 18 (Swanson-D) Parcel tax
Conditions the imposition, extension, or increase of a parcel tax by a city or county for the purpose of funding the maintenance or improvement of fire protection services and/or police protection services, upon the approval of a majority of its voters voting on the proposition.
(In Assembly Local Government Committee)
Sales Tax
SB 47* (Alquist-D) Sales and use taxes: exemption: manufacturing and research
Exempts, from a specified portion of sales and use taxes, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property including property purchased for use by a qualified person, as defined, in manufacturing, processing, or fabricating of property, or use in research and development activities, or specified fabrication or research and development clean rooms and equipment. Does not apply to local sales and use taxes.
(In Senate Governance and Finance Committee)
SB 86 (Senate Budget And Fiscal Review Committee) Use Tax: "Look-Up" table
Among other provisions, provides that persons who are required to report and remit the Use Tax on the purchase of tangible personal property to use a "Look-Up" table, which provides an estimated amount due based on income level. Allows for single nonbusiness purchases of $1,000 or less to report on the Use Tax line on the income tax return either (1) the actual amount of Use Tax due or (2) the amount shown on a Look-Up table prepared by Board of Equalization (BOE) and included in the income tax return instructions. Provides that the BOE, which has authority over the collection of the Use Tax, would prepare the Look-Up table, which would indicate an estimate amount of Use Tax due based on the person's adjusted gross income. The BOE would then provide the Franchise Tax Board, which is responsible for administering income taxes, the necessary instructions and information to include the Look-Up table as part of income tax return information.
Chapter 14, Statutes of 2011
SB 116* (De León-D) Sales and use taxes: exemption: manufacturing
Among other provisions, exempts the purchase of manufacturing equipment from a portion of the application of the state sales tax. In general, manufacturing firms would be eligible for a 1% exemption from state sales and use tax on equipment purchases. Start-up firms would be eligible for a 3.94% exemption from the state portion of the sales and use tax. Start-up firms are defined as firms conducting activities in the state for three or fewer years, after accounting for acquisitions and changes in business structure. Provides that the exemption would be available to manufacturing firms and software publishers. Qualified businesses are those in manufacturing industries such as food and beverage; textiles and apparel; wood and paper products; chemicals, plastics and rubber; metal fabrication and machinery; transportation; computer, electronics and software. Makes the exemption available only to corporations that are allowed to elect single sales factor for purposes of income apportionment.
(Failed passage on Senate Floor)
Other bills which contained a similar provision include SB 395 (Dutton-R) which is in Senate Appropriations Committee; AB 218 (Wieckowski-D) which is in Assembly Appropriations Committee; AB 979 (Silva-R) which is in Assembly Revenue and Taxation Committee; AB 1057 (Olsen-R) which is in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
SB 234 (Hancock-D) Sales tax remittance
Enacts a long-arm nexus to determine whether out-of-state retailers must collect and remit the use tax on sales to California consumers.
(In Assembly Revenue and Taxation Committee)
Provisions of this bill were placed into AB 28X1 (Blumenfield-D), Chapter 7, Statutes of 2011, First Extraordinary Session, as part of the 2011 Budget negotiations. AB 28X1 was later superseded by AB 155 (Calderon-D), Chapter 313, Statutes of 2011.
SB 395* (Dutton-R) Sales and use taxes: exemption: manufacturing and research
Provides a partial sales and use tax exemption from the sale of, and the storage, use, or other consumption of, tangible personal property, as defined, purchased for use by a qualified person, as defined, to be used primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of property, as specified, or to be used primarily in qualified research, as specified, or to be used to maintain, repair, measure, or test that property.
(In Senate Appropriations Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which is in Assembly Appropriations Committee; AB 979 (Silva-R) which is in Assembly Revenue and Taxation Committee; AB 1057 (Olsen-R) which is in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
SB 421 (Correa-D) Sales and use taxes: underpayment: interest
Reduces the interest that would apply to penalties for underpayment of various taxes, surcharges, and fees administered by the Board of Equalization. Deletes the addition of three percentage points to a specified federal rate which applies to underpayment penalties.
(In Senate Appropriations Committee)
SB 516* (Correa-D) Sales and use taxes: exclusion: trade-in motorcycle
Provides that the definitions for "sales price" and "gross receipts" do not include the value of a motorcycle traded-in for a new motorcycle, when the value of the trade-in motorcycle is separately stated on the new motorcycle invoice or bill of sale or similar document provided to the purchaser.
(In Senate Governance and Finance Committee)
SB 626 (Calderon-D) Sales tax collection study: sale cannabis
Requires the Board of Equalization to voluntarily establish a nine-member task force to conduct a study to determine ways to enhance collections of sales and use taxes on retail sales of cannabis and ensure proper regulation of the cultivation, transportation, and distribution of cannabis and cannabis products.
(In Senate Appropriations Committee)
SB 653 (Steinberg-D) Local taxation: transactions and use taxes
Allows counties, cities, any school district, county board of education, and community college districts to impose, among other taxes, a transactions and use tax with voter approval.
(On Senate Inactive File)
A similar bill was SB 23X1 (Steinberg-D) which died in Assembly Revenue and Taxation Committee.
SB 686* (Padilla-D) Sales and use taxes: exemption
Provides a sales and use tax exemption for purchases of property for biotechnology manufacturing and research and development activities.
(In Senate Appropriations Committee)
SB 805* (Senate Veterans Affairs Committee) Sales and use taxes: consumers: veterans
Extends the 1/1/12 sunset to 1/1/22, so that qualified itinerant veteran vendors would remain consumers indefinitely with respect to tangible personal property they sell for $100 or less under the specified conditions.
Chapter 246, Statutes of 2011
SCA 1X1 (Steinberg-D) Sales tax extension
Enacts the Schools and Local Public Safety Protection Act of 2011 which extends the 2010-11 sales and use tax for five years to assist counties to operate the Governor's realignment program.
(Died in Senate Rules Committee)
A similar bill is ACA 2X1 (Blumenfield-D) which died in Assembly Budget Committee.
AB 81* (Beall-D) Sales and use taxes exemptions: air common carriers fuel
Provides a partial sales and use tax exemption for fuel and petroleum products sold to or purchased by an air common carrier for consumption or shipment in the conduct of its business as an air common carrier on domestic flights.
(In Assembly Appropriations Committee)
AB 153 (Skinner-D) Use tax: retailers engaged in business with the state
Expands the statutory list of retailers that are considered to be engaged in business in California and that, as such, are required to collect use tax on sales of tangible personal property to California consumers.
(In Senate Governance and Finance Committee)
AB 155* (Charles Calderon-D) Use tax collection: follow-up to AB 28X1
Repeals and reenacts the statutory provisions specifying those retailers with a use tax collection duty (i.e., nexus) as follows: (1) repeals Revenue and Taxation Code (RTC) Section 6203, which specifies those retailers that are considered to be engaged in business in this state and that, as such, are required to collect use tax on sales of tangible personal property (TPP) to California consumers; (2) enacts two new versions of RTC Section 6203, specifically (a) with the exception of minor stylistic changes, the first version is identical to RTC Section 6203, as it read before being amended by AB 28X1 (Blumenfield-D), Chapter 7, Statutes of 2011, First Extraordinary Session (Prior Nexus Law), and (b) the second version is nearly identical to the current version of RTC Section 6203, but modifies the provisions imposing a use tax collection duty on retailers that enter into specified affiliate agreements. Currently, these agreements only give rise to a collection duty if, among other conditions, the remote retailer, within the preceding 12 months, has cumulative sales of TPP to California purchasers in excess of $500,000. Increases this "safe harbor" to $1,000,000 (Expanded Nexus Law);
(3) provides that the Prior Nexus Law shall become operative on this bill's effective date; (4) provides that the Expanded Nexus Law shall become operative (and the Prior Nexus Law inoperative) on either of the following dates: (a) 1/1/13, if federal law is enacted on or before 7/31/12, authorizing the states to require sellers to collect taxes on sales of goods to in-state purchasers without regard to the seller's location, and the state does not, on or before 9/14/12, elect to implement that law or (b) 9/15/12, if such federal law is not enacted; (5) specifies that the provisions of the Expanded Nexus Law are severable; (6) requires the Director of the Department of Finance, on or before 8/15/12, to certify in writing to the Governor, the Senate Rules Committee, the Speaker of the Assembly, and the Board of Equalization whether or not federal law has been enacted on or before 7/31/12, authorizing states to require remote sellers to collect taxes; and (7) provides that for the period between 6/28/11, and this bill's effective date, state law regarding the imposition and collection of use taxes, shall be administered and applied in accordance with state law as it read on 6/27/11. To summarize, this bill temporarily reverts California's use tax nexus law to the way they read prior to being amended by AB 28X1 and the Expanded Nexus Law of this bill goes into effect on either 9/15/12, or 1/1/13, depending on whether or not the federal government acts to allow states to compel remote vendors to collect use taxes.
Chapter 313, Statutes of 2011
NOTE: See AB 28X1 (Blumenfield-D) digest in this subsection.
AB 204* (Halderman-R) Sales and use taxes: exemption: biomass energy
Establishes a partial sales and use tax exemption for equipment purchased by a "biomass energy facility" for use in its biomass energy production in this state.
(In Assembly Appropriations Committee)
AB 218 (Wieckowski-D) Sales and use taxes: manufacturing exemption
Among other provisions, enacts a partial sales and use tax exemption for purchases of qualified tangible personal property by persons engaged in manufacturing and software production.
(In Assembly Appropriations Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 979 (Silva-R) which is in Assembly Revenue and Taxation Committee; AB 1057 (Olsen-R) which is in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
AB 242 (Assembly Revenue And Taxation Committee) Sales and use tax: omnibus bill
Among other provisions, contains the following revisions to the sales and use tax (SUT) provisions: (1) specifies that the Board of Equalization (BOE) must reimburse the manufacturer of a new motor vehicle for any use tax the manufacturer pays to or for a buyer or lessee when providing a replacement vehicle or making restitution under California's "Lemon Law"; (2) eliminates the requirement for retailers and lenders to file an election with the BOE designating which party is entitled to claim a "bad debt" deduction or refund; (3) makes a technical clarification to the "repair, retrofit, or modification" for vessels purchased outside of California; (4) deletes superfluous language in the SUT Law as a matter of code maintenance; (5) allows a taxpayer to file a claim for reimbursement of bank charges and third-party check charge fees incurred as the direct result of an erroneous processing action or erroneous collection action by the BOE; and (6) amends the SUT Law to provide that restitution orders that are due and payable to the BOE may be collected by the BOE in any manner provided by law for the collection of a delinquent SUT liability.
Chapter 727, Statutes of 2011
AB 279* (Garrick-R) Sales and use taxes: wireless communication devices
Provides that, for purposes of the Sales and Use Tax Law, "gross receipts" and "sales price" from the retail sale of a "wireless communication device" shall be limited to the amount charged for the sale of the "wireless telecommunication device" when it is sold in a "bundled transaction."
(In Assembly Revenue and Taxation Committee)
AB 289* (Cedillo-D) Sales and use taxes exemption: thrift stores
Extends the sunset date until 1/1/19 for the current sales and use tax exemption for retail items sold by thrift stores operated by nonprofit organizations to assist individuals with human immunodeficiency virus or acquired immune deficiency syndrome.
Chapter 289, Statutes of 2011
AB 303* (Knight-R) Sales and use taxes exemption: manufacturing
Establishes a sales and use tax exemption for tangible personal property that is used by a qualified person, as defined, and is involved in a new trade or business. Limits the exemption to manufacturing.
(In Assembly Appropriations Committee)
AB 686 (Huffman-D) Local sales and transaction and use taxes
Decreases the rate at which a county or city may levy, increase, or extend a transactions and use tax from 0.25%, or a multiple thereof, to a rate of 0.125%, or a multiple thereof.
Chapter 176, Statutes of 2011
AB 780 (Charles Calderon-D) Sales and use taxes: public contracts
Exempts fixed price contracts with government entities from any future increase or decrease in sales and use tax rates.
(In Senate Appropriations Committee)
AB 951* (Perea-D) Sales and use taxes exemption: back-to-school products
Provides an exemption from the sales tax for the gross receipts from the sale of a qualified back-to-school product to a qualified purchaser, as specified.
(In Assembly Rules Committee)
AB 979* (Silva-R) Sales and use taxes exemption: manufacturing
Establishes a partial sales and use tax exemption for purchases of qualified tangible personal property by persons engaged in manufacturing and software production.
(In Assembly Revenue and Taxation Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which is in Assembly Appropriations Committee; AB 1057 (Olsen-R) which is in Assembly Revenue and Taxation Committee; and AB 40X1 (Fuentes-D) which died in Assembly Rules Committee.
AB 1007* (Cook-R) Sales and use taxes exemptions: back-to-school products
Provides an annual four-day sales tax holiday for qualified back-to-school products sold to a qualified purchaser.
(In Assembly Appropriations Committee)
AB 1057* (Olsen-R) Sales and use taxes: exemption: manufacturing
Establishes a partial sales and use tax exemption for specified business equipment.
(In Assembly Revenue and Tax Committee)
Similar bills are SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 ((Wieckowski-D) which is in Assembly Revenue and Taxation Committee; and AB 979 (Silva-R) which is in Assembly Revenue and Taxation Committee.
AB 1086 (Wieckowski-D) Transactions and use taxes: Alameda County
Allows Alameda County to adopt an ordinance imposing a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5% that would, in combination with all other transaction and use taxes, exceed the 2% limit established in existing law.
Chapter 327, Statutes of 2011
AB 1190* (Jeffries-R) Sales and use taxes: destination management company
Designates a qualified destination management company as a consumer, and not a retailer, of the tangible personal property it provides a client under a qualified contract for destination management services.
(In Assembly Revenue and Taxation Committee)
AB 1307 (Skinner-D) Sales tax and use tax collections
Authorizes the Board of Equalization (BOE) to refuse to issue a seller's permit to any applicant with an outstanding final liability with the BOE for any amount due under the Sales and Use Tax Law. Authorizes the BOE to refuse to issue a seller's permit to a business entity applicant controlled by any person with an outstanding final liability with the BOE, as specified. Provides that a liability will not be deemed "outstanding" if the person has entered into an installment payment agreement and is in full compliance with the agreement's terms. Requires the BOE to give applicants written notice of any permit denial. Allows denied applicants to submit a written request for reconsideration of the BOE's decision. Authorizes the Registrar of Contractors to suspend (or refuse to issue, reinstate, or renew) a license if the licensee has failed to resolve all outstanding final liabilities, including taxes, penalties, interest, and fees, assessed by the BOE. This authorization shall not apply, however, if the licensee has entered into an installment payment agreement with the BOE and is in compliance with the agreement's terms.
Chapter 734, Statutes of 2011
AB 1376* (Nestande-R) Sales and use taxes exemption: electrical energy
Establishes a partial sales and use tax exemption for qualified tangible personal property used to produce electrical energy from renewable sources.
(In Assembly Revenue and Taxation Committee)
AB 23X1 (Blumenfield-D) Local sales and use tax
Ends the revenue exchange period under the Triple Flip on 7/1/11, thereby reinstating the quarter-cent portion of the Bradley-Burns local sales and use tax that has been suspended since 7/1/04. As a result, the state General Fund will no longer need to incur the cost of backfilling the local revenue loss due to the suspension.
(Died at Assembly Desk)
AB 28X1 (Blumenfield-D) Sales and use tax: collections
Is a 2011-12 Budget trailer bill that clarifies the obligations under existing law for out-of-state retailers to collect and remit use tax on sales of tangible personal property to California residents. Expands the statutory definition of "retailer engaged in business in this state" under Revenue and Taxation Code Section 6203 to include any retailer entering into an agreement with a California resident under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link or an Internet Web site or otherwise, provided that (1) the retailer's cumulative sales within the preceding 12 months to customers in California that were referred pursuant to affiliate agreements are in excess $10,000 and (2) the retailer in the preceding 12 months had sales of tangible personal property in the State in excess of $500,000.
Chapter 7, Statutes of 2011, First Extraordinary Session
NOTE: This bill incorporated the provisions of SB 234 (Hancock-D); AB 153 (Skinner-D) and AB 155 (Calderon-D). AB 155 language that existed before it was used to make changes in AB (55). AB 28X1 combined the following three approaches regarding establishing the use tax obligations on out-of-state retailers: (1) New York Style or Amazon approach imposes a use tax collection obligation based on affiliation with individuals and businesses in California that refer customers to out-of-state retailers for purposes of selling tangible personal property. (AB 153 [Skinner-D]); (2) Reporting Group approach based on the activities of in-state related companies and whether these companies engaged in activities connected to the sales of tangible personal property by the retailer. (AB 155 [Calderon-D] before it was used as a compromise vehicle); (3) Long-Arm Nexus imposes a use tax collection whenever warranted under the United States Constitution or federal law. With this method, the collection obligation is imposed based on facts and circumstances involving the firm and applicable case law. (SB 234 [Hancock-D]).
AB 40X1* (Fuentes-D) Sales and use taxes exemptions: manufacturing
Among other provisions, enacts a partial sales and use tax exemption for purchases of qualified tangible personal property of persons engaged in manufacturing and software production.
(Died in Assembly Rules Committee)
Similar bills include SB 116 (De Leon-D) which failed passage on the Senate Floor; AB 218 (Wieckowski-D) which is in Assembly Revenue and Taxation Committee; AB 979 (Silva-R) which is in Assembly Revenue and Taxation Committee; and AB 1057 (Olsen-R) which is in Assembly Revenue and Taxation Committee.
ACA 2X1 (Blumenfield-D) Sales tax extension
Enacts the Schools and Local Public Safety Protection Act of 2011 which extends the 2010-11 sales and use tax for five years to assist counties to operate the Governor's realignment program.
(Died in Assembly Budget Committee)
A similar bill is SCA 1X1 (Steinberg-D) which died in Senate Rules Committee.
Miscellaneous
SB 94 (Senate Budget And Fiscal Review Committee) Vehicle license fees
Requires the Department of Motor Vehicles to make changes to its procedures related to car registration for a limited period ending 1/1/12. The new authority is related to the possibility that the Legislature could authorize an extension of the vehicle license fee at current levels.
Chapter 21, Statutes of 2011
SB 223 (Leno-D) Local vehicle license fees
Allows the City and County of San Francisco to place on the ballot a measure to impose an additional assessment on vehicles owned by residents of that county.
Vetoed
SB 228 (Wyland-R) State tax liens
Allows the Board of Equalization (BOE), the State Controller (SCO), and the Franchise Tax Board (FTB) to withdraw, rather than release, a notice of state tax lien if the underlying debt, including penalties and interest, is paid in full. A withdrawal would be applied as if the lien had never been filed. Requires the BOE, SCO, and FTB to make reasonable efforts to notify credit reporting agencies and creditors of the withdrawal of the lien, upon request of the taxpayer.
(In Senate Appropriations Committee)
SB 330* (Padilla-D) Cigarette and tobacco products taxes
Imposes an additional tax on the distribution of cigarettes at the rate of $0.075 or 75 mills for each cigarette, as specified.
(In Senate Health Committee)
SB 530* (Wright-D) Taxation: direct broadcast satellite television
Imposes a tax on direct broadcast satellite television service providers at the rate of 6% of its gross revenues, until 1/1/20.
(In Senate Appropriations Committee)
SB 653 (Steinberg-D) Local taxation: exercise taxes
Allows local governments, county offices of education and community colleges to impose a vehicle license fee, oil severance tax, and excise tax with voter approval.
(On Senate Inactive File)
A similar bill is SB 23X1 (Senate Budget and Fiscal Review Committee) which died in the Assembly Revenue and Taxation Committee.
SB 670 (Calderon-D) Occupancy taxes
Revises the authorization of a city and county to impose an occupancy tax to provide that the tax is imposed on the rent, as defined, paid for the privilege of occupying a room or other living space in a hotel, inn, tourist home or house, motel, or other lodging, and includes charter cities within the scope of this authorization.
(In Senate Rules Committee)
SB 874 (Hancock-D) Special taxes: school and community colleges
Allows school districts and community college districts to exempt persons receiving Social Security Disability Insurance from qualified special taxes.
(In Senate Governance and Finance Committee)
SB 884 (Calderon-D) Tax administration: sale of tax liabilities
Allows the Board of Equalization, the Franchise Tax Board, and any other state agency, department, or office, and any city, county, or city and county, to sell to investors those accounts receivable arising from tax liabilities under the jurisdiction of the authorized entity.
(In Senate Governance and Finance Committee)
SB 928 (Evans-D) Taxation: counties authorization
Allows the board of supervisors of any county to levy any tax that may be levied by any charter city, subject to the voters' approval pursuant to the California Constitution.
(In Senate Governance and Finance Committee)
SB 10X1 (Senate Budget And Fiscal Review Committee) Vehicle license fees
Allocates to the Department of Motor Vehicles (DMV), from the amount calculated under this provision, $25,000,000 for the 2011-12 fiscal year and deems that amount as the cost to the DMV for the collection of the motor vehicle license fee. Increases the amount allocated to the DMV for subsequent fiscal years by the growth rate in the California Consumer Price Index, as specified.
(Died in Assembly Budget Committee)
SB 23X1 (Senate Budget And Fiscal Review Committee) Local taxation: authorization
Authorizes counties, cities, any school district, county offices of education and community college districts to impose a local personal income tax, vehicle license fee, transactions and use tax, extractive business activities tax, oil severance tax, and excise tax, with voter approval.
(Died in Assembly Revenue and Taxation Committee)
A similar bill is SB 653 (Steinberg-D) which is on the Senate Inactive File.
SCA 15 (Hancock-D) Taxation: voter approval
Permits, as an alternative, a change in state statute, passed by the Legislature, that results in a taxpayer paying a higher tax to be imposed in an act passed by a majority of the membership of each house of the Legislature, where that change becomes effective when submitted to the voters and approved by a majority of the voters voting only on that measure at a statewide election.
(In Senate Rules Committee)
SCA 1X1 (Steinberg-D) Vehicle license fee
Enacts the Schools and Local Public Safety Protection Act of 2011 by extending the 2010-11 vehicle license fee rates for five years to assist counties to operate the Governor's realignment program.
(Died in Senate Rules Committee)
A similar bill is ACA 2X1 (Blumenfield-D) which died in Assembly Budget Committee.
SJR 15 (DeSaulnier-D) Harbor maintenance tax
Urges the President and the Congress of the United States to significantly increase federal funding from the Harbor Maintenance Trust Fund surplus for navigational improvements and continued operational and maintenance dredging in those federal channels that serve California's ports such that these expenditures equal the amounts contributed by California to halt adding to the surplus in the Harbor Maintenance Trust Fund, and to recognize the role of California's ports in contributing the greatest share of the Harbor Maintenance Tax revenues.
(In Senate Rules Committee)
AB 66* (Chesbro-D) Vehicle license fees
Repeals the sunset of the additional 0.15% vehicle license fee.
(In Assembly Revenue and Taxation Committee)
AB 77 (Gorell-R) Tax administration reorganization
Abolishes the Franchise Tax Board, and transfers its powers and duties to the Board of Equalization and provides for the transfer of the tax administrative functions performed by the Employment Development Department and the Department of Insurance.
(In Assembly Revenue and Taxation Committee)
AB 218 (Wieckowski-D) Estate taxes
Proposes to the voters of the state to repeal of the provision of Proposition 6 relating to estate tax prohibiting the imposition of any tax on or by reason of any transfer occurring by reason of death. Imposes an estate tax upon the transfer of property of every decedent with an estate valued at more than $1,000,000, as specified. Dedicates the revenue generated from a proposed estate tax be used, in whole or in part, to fully fund the Williamson Act subventions and supplant the reduction of General Fund revenue as a result of the exemption for purchases of manufacturing equipment to be proposed also.
(In Assembly Appropriations Committee)
AB 242 (Assembly Revenue And Taxation Committee) Cigarette tax: motor vehicle fuel tax
Amends the Cigarette and Tobacco Products Tax Law and the Diesel Tax Law to provide the Board of Equalization with similar collection authority. Amends the Motor Vehicle Fuel Tax Law to provide that restitution orders that are due to the State of California and payable to the State Controller may be collected by the State Controller in any manner provided by law for the collection of a delinquent motor vehicle fuel tax liability.
Chapter 727, Statutes of 2011
AB 669 (Monning-D) Taxation: sweetened beverages
Enacts the Sweetened Beverage Tax Law, which imposes a tax of $0.01 per fluid ounce on "bottled sweetened beverages," of which the revenues are to be allocated for purposes of childhood obesity prevention activities and programs.
(In Assembly Revenue and Taxation Committee)
AB 674 (Bonilla-D) Vehicle registration fees
Repeals the 1/1/12 sunset date on law that allows counties to impose a $1 surcharge on vehicle registration fees to fund fingerprint identification systems.
Chapter 205, Statutes of 2011
AB 942 (Huber-D) Fine revenues: General Fund
Requires that any fine or penalty imposed by the Department of Pesticide Regulation, the Department of Toxic Substances Control, the Air Resources Board, or the State Water Resources Control Board for a violation of a regulation adopted by that state agency be deposited into the General Fund.
(In Assembly Natural Resources Committee)
AB 1006 (Cook-R) Tax administration
Transfers the burden of proof from the taxpayer to the Franchise Tax Board in all court and tax administrative tax proceedings.
(In Assembly Revenue and Taxation Committee)
AB 1030 (Achadjian-R) Cigarette and tobacco taxes: violation: penalties
Subjects any person who fails to pay a tax liability in violation of the Cigarette and Tobacco Products Tax Law to suspension of their distributor's license and to seizure of any assets "related to distribution of cigarettes or tobacco products."
(In Assembly Revenue and Taxation Committee)
AB 1050* (Ma-D) Prepaid Wireless Surcharge Collection Act
Enacts the Prepaid Wireless Surcharge Collection Act. Establishes a prepaid communications charge, as defined, based upon a percentage of the sales price of each retail transaction that occurs in this state for prepaid mobile telephony services, as defined. The prepaid communications charge would include a state component, as defined, and if a local government has adopted utility user taxes or other specified charges that are otherwise applicable to prepaid mobile telephony services and the retail transaction occurs within that jurisdiction, a local component.
(In Senate Rules Committee)
AB 1307 (Skinner-D) Board of Equalization: tax liability
Allows the Contractors State License Board to refuse to issue, reinstate, reactivate, or renew a license or to suspend the license of a contractor for the failure of the licensee to resolve all outstanding final liabilities assessed by the Board of Equalization.
Chapter 734, Statutes of 2011
AB 1308 (Miller-R) Highway Users Tax Account
Continuously appropriates, and allows for encumbrance of, funds in the Highway Users Tax Account in any fiscal year when the Budget is not enacted by July 1, until the time when the Budget is enacted.
(In Assembly Appropriations Committee)
AB 1352 (Logue-R) Vehicle license fees: Nevada County
Provides that specified vehicle license fee revenues deposited into the Local Revenue Fund of 2011 for local law enforcement realignment purposes would not be subject to expenditure requirements of a local ordinance in Nevada County.
Chapter 735, Statutes of 2011
AB 1393 (Perea-D) Franchise Tax Board: employment
Provides that, notwithstanding any other law, if the Franchise Tax Board determines there is a lack of work for a seasonal clerk employed by the Board, the Board may (1) pay the clerk a lump-sum payment for accumulated vacation or annual leave credit, (2) by mutual agreement between the Board and the clerk, schedule the clerk for vacation or annual leave, (3) allow the clerk to retain his or her vacation or annual leave credit, or (4) effect any combination of the above.
(In Senate Rules Committee)
AB 1395 (Swanson-D) Franchise Tax Board
Provides that if the Franchise Tax Board (FTB) determines there is a lack of work for a seasonal clerk employed by FTB, the FTB may (1) pay the clerk a lump-sum payment for accumulated vacation or annual leave credit, (2) by mutual agreement between FTB and the clerk, schedule the clerk for vacation or annual leave, (3) allow the clerk to retain his/her vacation or annual leave credit, or (4) effect any combination of the above.
(In Senate Rules Committee)
AB 9X1 (Chesbro-D) Vehicle license fees
Repeals the 0.15% additional tax of the market value of specified vehicles to the vehicle license fee.
(Died at Assembly Desk)
AB 21X1* (Blumenfield-D) Managed care plan taxes
Extends the sunset on a tax on the total operation revenue of Medi-Cal Managed Care Plans, as enacted in AB 1422 (Bass), Chapter 157, Statutes of 2009, from 7/1/11 to 1/1/13, or by one and one-half years.
Chapter 11, Statutes of 2011, First Extraordinary Session
AB 36X1* (Solorio-D) Vehicle license fees: Orange County
Clarifies the vehicle license fee revenue allocation distribution for Orange County.
(Died at Assembly Desk)
AB 41X1* (Solorio-D) Vehicle license fees
Provides for all initial and renewal registrations due on and after 1/1/12. Imposes an additional vehicle license fee equal to 0.15% of the market value for a vehicle other than a commercial vehicle, as specified.
(Died at Assembly Desk)
AB 43X1 (Solorio-D) Vehicle license fees: Orange County
Increases, for the 2011-12 fiscal year, the vehicle license fee adjustment amount for the County of Orange by $48 million and requires this increase to be included in the calculation of the vehicle license fee adjustment amount for that county for each year thereafter, so long as certain conditions are met.
(Died in Senate Rules Committee)
AB 44X1 (Charles Calderon-D) Vehicle license fee revenues
Provides, until 7/1/17, any city formed by application for incorporation prior to 7/1/11, as provided, to be allocated an amount of vehicle license fee revenues that would otherwise have been allocated to that city pursuant to a specified provision prior to its amendment, as specified.
(Died at Assembly Desk)
ACA 5 (Portantino-D) State finance reform
Establishes a "pay-as-you-go" requirement for 10 years that all voter initiatives, statutes, bond issuances and bond sales costing more than $250,000 must provide additional state revenue to be enacted.
(In Assembly Budget Committee)
ACA 1X1 (Portantino-D) State finance reform
Prohibits, until 1/1/20, an initiative measure from being submitted to the electors or from having any effect if the initiative measure appropriates state funds for any purpose in an amount exceeding the amount appropriated for that purpose for the 2004-05 fiscal year by more than $250,000 unless the measure provides for additional state revenue or offsetting savings in a total amount that is not less than the amount of the appropriation.
(Died at Assembly Desk)
ACA 2X1 (Blumenfield-D) Vehicle license fee
Enacts the Schools and Local Public Safety Protection Act of 2011 by extending the 2010-11 vehicle license fee rates for five years to assist counties to operate the Governor's realignment program.
(Died in Assembly Budget Committee)
A similar bill is SCA 1X1 (Steinberg-D) which died in Senate Rules Committee.
AJR 12 (Solorio-D) Strengthening Medicare and Repaying Taxpayers Act of 2011
Requests that the Congress and the President of the United States enact the federal Strengthening Medicare and Repaying Taxpayers Act of 2011.
Resolution Chapter 69, Statutes of 2011
Index (in Bill Order)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 14 |
Wolk-D Budget Bill: performance-based budgeting |
Other State Budget Legislation |
| SB 15 |
DeSaulnier-D State Budget: expenditure/revenue information |
Other State Budget Legislation |
| SB 17 |
Blakeslee-R Budget bills: public review |
Other State Budget Legislation |
| SB 47* |
Alquist-D Sales and use taxes: exemption: manufacturing and research |
Sales Tax |
| SB 70 |
Senate Budget And Fiscal Review Committee Education Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 72* |
Senate Budget And Fiscal Review Committee Human Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 73 |
Senate Budget And Fiscal Review Committee Health and Human Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 74* |
Senate Budget And Fiscal Review Committee Developmental Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 78 |
Senate Budget And Fiscal Review Committee Administration of Justice Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 79 |
Senate Budget And Fiscal Review Committee State Funds Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 80* |
Senate Budget And Fiscal Review Committee General Government Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 82* |
Senate Budget And Fiscal Review Committee Cash Management Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 84 |
Senate Budget And Fiscal Review Committee Budget Act of 2010: revisions |
2011-12 State Budget and Trailer Bills |
| SB 85 |
Senate Budget And Fiscal Review Committee Education Finance Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 86 |
Senate Budget And Fiscal Review Committee Tax Compliance Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| SB 87 |
Leno-D 2011-12 Budget Act |
2011-12 State Budget and Trailer Bills |
| SB 89 |
Senate Budget And Fiscal Review Committee Vehicle License and Registration Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 90* |
Steinberg-D Medi-Cal Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 91 |
Senate Budget And Fiscal Review Committee Adult Day Health Care Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 92 |
Senate Budget And Fiscal Review Committee Public Safety Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 93 |
Senate Budget And Fiscal Review Committee In-Home Supportive Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| SB 94 |
Senate Budget And Fiscal Review Committee Vehicle Registration Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Miscellaneous |
| SB 116* |
De León-D Taxation Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Other Income and Corporation Tax Sales Tax |
| SB 157* |
Anderson-R Income and corporation taxes: fraudulent investment |
Other Income and Corporation Tax |
| SB 164 |
Simitian-D Income tax checkoffs: child abuse |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 171* |
Wolk-D Property tax revenue allocations: Cordelia Fire Protection |
Property Tax |
| SB 223 |
Leno-D Local vehicle license fees |
Miscellaneous |
| SB 228 |
Wyland-R State tax liens |
Miscellaneous |
| SB 234 |
Hancock-D Sales tax remittance |
Sales Tax |
| SB 314 |
Vargas-D Property taxation: military housing |
Property Tax |
| SB 330* |
Padilla-D Cigarette and tobacco products taxes |
Miscellaneous |
| SB 342 |
Wolk-D Income and corporation taxes: litigation fees |
Other Income and Corporation Tax |
| SB 358* |
Cannella-R Income and corporation taxes: gross income: quality funds |
Other Income and Corporation Tax |
| SB 395* |
Dutton-R Sales and use taxes: exemption: manufacturing and research |
Sales Tax |
| SB 421 |
Correa-D Sales and use taxes: underpayment: interest |
Sales Tax |
| SB 464* |
Anderson-R Property taxation: exclusion |
Property Tax |
| SB 499* |
Huff-R Property tax increment calculations |
Property Tax |
| SB 507 |
DeSaulnier-D Property taxation: change in ownership |
Property Tax |
| SB 508 |
Wolk-D Income/corporation tax credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 516* |
Correa-D Sales and use taxes: exclusion: trade-in motorcycle |
Sales Tax |
| SB 530* |
Wright-D Taxation: direct broadcast satellite television |
Miscellaneous |
| SB 536* |
DeSaulnier-D Property tax revenue allocations: Contra Costa County |
Property Tax |
| SB 548 |
Strickland-R Income taxes payments: electronic remittance |
Other Income and Corporation Tax |
| SB 556* |
Gaines-R Income tax conformity: small business |
Other Income and Corporation Tax |
| SB 583 |
Vargas-D Income tax checkoff: ALS/Lou Gehrig's Disease |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 626 |
Calderon-D Sales tax collection study: sale cannabis |
Sales Tax |
| SB 640* |
Runner-R Income and corporation taxes: tax credits: employment |
Other Income and Corporation Tax |
| SB 653 |
Steinberg-D Local income tax |
Other Income and Corporation Tax Sales Tax Miscellaneous |
| SB 670 |
Calderon-D Occupancy taxes |
Miscellaneous |
| SB 686* |
Padilla-D Sales and use taxes: exemption |
Sales Tax |
| SB 803 |
DeSaulnier-D Income tax check-off: Youth Leadership Project |
Other Income and Corporation Tax |
| SB 805* |
Senate Veterans Affairs Committee Sales and use taxes: consumers: veterans |
Sales Tax |
| SB 830 |
Wright-D Income taxes: credit: trade infrastructure investment |
Other Income and Corporation Tax |
| SB 874 |
Hancock-D Parcel taxes: schools and community colleges |
Property Tax Miscellaneous |
| SB 884 |
Calderon-D Tax administration: sale of tax liabilities |
Miscellaneous |
| SB 928 |
Evans-D Taxation: counties authorization |
Miscellaneous |
| SB 947 |
Senate Governance And Finance Committee Property taxation |
Property Tax |
| SB 948 |
Senate Governance And Finance Committee Property taxation |
Property Tax |
| SCA 3 |
Wyland-R Budget Bill: passage requirements |
Other State Budget Legislation |
| SCA 5 |
Simitian-D Parcel tax: educational entities |
Property Tax |
| SCA 10 |
Strickland-R Expenditure limits |
Other State Budget Legislation |
| SCA 12 |
Blakeslee-R Government finance |
Other State Budget Legislation |
| SCA 14 |
Cannella-R Expenditure limitations |
Other State Budget Legislation |
| SCA 15 |
Hancock-D Taxation: voter approval |
Miscellaneous |
| SCR 12 |
Liu-D Federal tax credits |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SJR 15 |
DeSaulnier-D Harbor maintenance tax |
Miscellaneous |
| SB 3X1 |
La Malfa-R Income tax check-off: Help Our State Fund |
Other Income and Corporation Tax |
| SB 10X1 |
Senate Budget And Fiscal Review Committee Vehicle license fees |
Miscellaneous |
| SB 23X1 |
Senate Budget And Fiscal Review Committee Local taxation: authorization |
Miscellaneous |
| SCA 1X1 |
Steinberg-D Income tax extension |
Other Income and Corporation Tax Sales Tax Miscellaneous |
| AB 11* |
Portantino-D Tax credits: small businesses |
Other Income and Corporation Tax |
| AB 21 |
Nestande-R State Budget: key liabilities |
Other State Budget Legislation |
| AB 27 |
Gorell-R State budget: public review |
Other State Budget Legislation |
| AB 36* |
Perea-D Income/corporation taxes |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 50* |
Hill-D Income/tax: San Bruno: disaster carryover |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 66* |
Chesbro-D Vehicle license fees |
Miscellaneous |
| AB 68 |
Beall-D Property tax allocation |
Property Tax |
| AB 77 |
Gorell-R Tax administration reorganization |
Miscellaneous |
| AB 79 |
Beall-D Income tax credits: University of California |
Other Income and Corporation Tax |
| AB 81* |
Beall-D Sales and use taxes exemptions: air common carriers fuel |
Sales Tax |
| AB 94 |
Assembly Budget Committee Criminal Justice Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 95 |
Assembly Budget Committee Resources Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 96 |
Assembly Budget Committee Adult Day Care Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 97* |
Assembly Budget Committee Health Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 99* |
Assembly Budget Committee Children's Health Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 100* |
Assembly Budget Committee Mental Health Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 102 |
Assembly Budget Committee Health Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 104 |
Assembly Budget Committee Developmental Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 105* |
Assembly Budget Committee Transportation Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 106 |
Assembly Budget Committee Health and Human Services Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 107 |
Assembly Budget Committee Agriculture and Resources Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 108 |
Assembly Budget Committee Education Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 109 |
Assembly Budget Committee Criminal Justice Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 110 |
Blumenfield-D Courts Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 111 |
Assembly Budget Committee Criminal Justice Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 112 |
Assembly Budget Committee Unemployment Fund Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 113* |
Monning-D Medi-Cal Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 114 |
Assembly Budget Committee Education Funding Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 115 |
Assembly Budget Committee Transportation Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 116 |
Assembly Budget Committee Criminal Justice Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 117 |
Assembly Budget Committee Criminal Justice Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 118 |
Assembly Budget Committee Public Safety Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 119 |
Assembly Budget Committee General Government Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 120 |
Assembly Budget Committee Resources and Agriculture Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 121 |
Assembly Budget Committee Mid-year budget revisions: trigger reductions |
2011-12 State Budget and Trailer Bills |
| AB 122 |
Blumenfield-D 2009 and 2010 Budget augmentations |
2011-12 State Budget and Trailer Bills |
| AB 152 |
Fuentes-D Income tax checkoff: food banks |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 153 |
Skinner-D Use tax: retailers engaged in business with the state |
Sales Tax |
| AB 155* |
Charles Calderon-D Use tax collection: follow-up to AB 28X1 |
Sales Tax |
| AB 166* |
Cook-R Corporation taxes: minimum franchise tax |
Other Income and Corporation Tax |
| AB 188 |
Block-D Veterans: property tax exemption: veterans |
Property Tax |
| AB 191* |
Bill Berryhill-R Property tax revenue allocations |
Property Tax |
| AB 204* |
Halderman-R Sales and use taxes: exemption: biomass energy |
Sales Tax |
| AB 205* |
Hagman-R Vehicle registration payment: income tax credit |
Other Income and Corporation Tax |
| AB 218 |
Wieckowski-D Sales and use taxes: manufacturing exemption |
Sales Tax Miscellaneous |
| AB 231* |
V. Manuel Pérez-D Economic development areas |
Other Income and Corporation Tax |
| AB 233 |
Hall-D Income tax check-off: YMCA Youth and Government Fund |
Other Income and Corporation Tax |
| AB 236* |
Swanson-D Income and corporation tax credit: qualified employees |
Other Income and Corporation Tax |
| AB 242 |
Assembly Revenue And Taxation Committee Patient Protection and Affordable Care Act: tax conformity |
Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax Miscellaneous |
| AB 248* |
Perea-D Income tax credit: physicians: qualified medical services |
Other Income and Corporation Tax |
| AB 261 |
Dickinson-D Property tax: tax-defaulted property |
Property Tax |
| AB 279* |
Garrick-R Sales and use taxes: wireless communication devices |
Sales Tax |
| AB 285 |
Furutani-D Property tax revenues: community colleges |
Property Tax |
| AB 289* |
Cedillo-D Sales and use taxes exemption: thrift stores |
Sales Tax |
| AB 303* |
Knight-R Sales and use taxes exemption: manufacturing |
Sales Tax |
| AB 304* |
Knight-R Tax credits: hiring credit |
Other Income and Corporation Tax |
| AB 318 |
Skinner-D Corporation taxes information |
Other Income and Corporation Tax |
| AB 368* |
Morrell-R Corporation tax: minimum annual tax |
Other Income and Corporation Tax |
| AB 448* |
Ammiano-D Property tax: change in ownership |
Property Tax |
| AB 468* |
Smyth-R Property taxes formula allocation: City of Simi Valley |
Property Tax |
| AB 504 |
Williams-D Parcel tax: County of Santa Barbara |
Property Tax |
| AB 509 |
Skinner-D Federal earned income tax credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 558* |
Portantino-D Income tax: retirement distribution penalties |
Other Income and Corporation Tax |
| AB 563 |
Furutani-D Property tax: assessor duties |
Property Tax |
| AB 564 |
Smyth-R Income tax check-off: Municipal Shelter Spay-Neuter Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 577* |
Miller-R Corporation/income taxes: capital gains |
Other Income and Corporation Tax |
| AB 624 |
John A. Pérez-D Corporations: community development |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 669 |
Monning-D Taxation: sweetened beverages |
Miscellaneous |
| AB 674 |
Bonilla-D Vehicle registration fees |
Miscellaneous |
| AB 686 |
Huffman-D Local sales and transaction and use taxes |
Sales Tax |
| AB 703* |
Gordon-D Property tax: welfare exemption |
Property Tax |
| AB 711 |
Lara-D Property tax: rebuttable presumption |
Property Tax |
| AB 726* |
Morrell-R Income tax exclusions: Health Savings Account |
Other Income and Corporation Tax |
| AB 764 |
Swanson-D Income tax checkoff: Child Victims of Human Trafficking Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 780 |
Charles Calderon-D Sales and use taxes: public contracts |
Sales Tax |
| AB 820 |
Gordon-D Property taxation: preparation of certificate fee |
Property Tax |
| AB 821* |
Garrick-R Corporation tax: minimum annual tax |
Other Income and Corporation Tax |
| AB 831 |
Silva-R Corporation minimum tax and fee |
Other Income and Corporation Tax |
| AB 832 |
Ammiano-D Property tax: storage media for computer programs |
Property Tax |
| AB 854* |
Garrick-R Income tax: health savings accounts |
Other Income and Corporation Tax |
| AB 856* |
Jeffries-R Income tax: mortgage debt relief |
Other Income and Corporation Tax |
| AB 865* |
Nestande-R Property tax: exclusion |
Property Tax |
| AB 866 |
Yamada-D Property tax relief: Yolo County |
Property Tax |
| AB 895* |
Halderman-R Income tax: credit: physicians: emergency medical services |
Other Income and Corporation Tax |
| AB 902 |
Alejo-D Property tax delinquency and sales |
Property Tax |
| AB 942 |
Huber-D Fine revenues: General Fund |
Miscellaneous |
| AB 951* |
Perea-D Sales and use taxes exemption: back-to-school products |
Sales Tax |
| AB 971 |
Monning-D Income tax check-off: California Sea Otter Fund |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 979* |
Silva-R Sales and use taxes exemption: manufacturing |
Sales Tax |
| AB 998 |
Morrell-R Budget Bill: public review |
Other State Budget Legislation |
| AB 1006 |
Cook-R Tax administration |
Miscellaneous |
| AB 1007* |
Cook-R Sales and use taxes exemptions: back-to-school products |
Sales Tax |
| AB 1009* |
Wieckowski-D Tax: credits: hire credit |
Other Income and Corporation Tax |
| AB 1030 |
Achadjian-R Cigarette and tobacco taxes: violation: penalties |
Miscellaneous |
| AB 1044 |
Butler-D Tax liabilities: registered warrants |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1050* |
Ma-D Prepaid Wireless Surcharge Collection Act |
Miscellaneous |
| AB 1057* |
Olsen-R Sales and use taxes: exemption: manufacturing |
Sales Tax |
| AB 1069* |
Fuentes-D Tax credits: motion picture tax credit |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1071 |
Fuentes-D Taxpayer identification numbers |
Other Income and Corporation Tax |
| AB 1079* |
Beall-D Income tax credit: higher education |
Other Income and Corporation Tax |
| AB 1086 |
Wieckowski-D Transactions and use taxes: Alameda County |
Sales Tax |
| AB 1090 |
Blumenfield-D Taxation: property tax deferment |
Property Tax |
| AB 1130* |
Skinner-D Income taxes: rates |
Other Income and Corporation Tax |
| AB 1175 |
Fletcher-R Taxpayer form instructions |
Other Income and Corporation Tax |
| AB 1190* |
Jeffries-R Sales and use taxes: destination management company |
Sales Tax |
| AB 1195* |
Allen-D Hiring tax credit |
Other Income and Corporation Tax |
| AB 1196 |
Allen-D Earned income tax credit |
Other Income and Corporation Tax |
| AB 1218* |
Pan-D Tax deduction: disallowance: tobacco advertising |
Other Income and Corporation Tax |
| AB 1239* |
Furutani-D Income tax: rates |
Other Income and Corporation Tax |
| AB 1240* |
Logue-R Income taxes: limited liability company: annual fee |
Other Income and Corporation Tax |
| AB 1276* |
Feuer-D Tax deductions: punitive damages |
Other Income and Corporation Tax |
| AB 1278* |
Hill-D Tax credits: new hires |
Other Income and Corporation Tax |
| AB 1307 |
Skinner-D Sales tax and use tax collections |
Sales Tax Miscellaneous |
| AB 1308 |
Miller-R Highway Users Tax Account |
Miscellaneous |
| AB 1339* |
Gorell-R Tax credits: emergency standby generators |
Other Income and Corporation Tax |
| AB 1350 |
Lara-D Property taxation: override rates |
Property Tax |
| AB 1352 |
Logue-R Vehicle license fees: Nevada County |
Miscellaneous |
| AB 1369* |
Gatto-D Tax deductions: illegal activities |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1376* |
Nestande-R Sales and use taxes exemption: electrical energy |
Sales Tax |
| AB 1393 |
Perea-D Franchise Tax Board: employment |
Miscellaneous |
| AB 1395 |
Swanson-D Franchise Tax Board |
Miscellaneous |
| AB 1423* |
Perea-D Tax conformity: investment company modernization |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1424 |
Perea-D Delinquent tax debt |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1428* |
Chesbro-D Tax relief: Japanese tsunami |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| ACA 4 |
Blumenfield-D Ad valorem tax rate exceptions |
Property Tax |
| ACA 5 |
Portantino-D State finance reform |
Miscellaneous |
| ACA 8 |
Olsen-R State Budget: deficit information |
Other State Budget Legislation |
| ACA 13 |
Nestande-R State budget |
Other State Budget Legislation |
| ACA 16 |
Logue-R State budget |
Other State Budget Legislation |
| ACA 18 |
Swanson-D Parcel tax |
Property Tax |
| AJR 3 |
Dickinson-D Alternative minimum tax: airports |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AJR 12 |
Solorio-D Strengthening Medicare and Repaying Taxpayers Act of 2011 |
Miscellaneous |
| AB 7X1 |
Logue-R General Fund: revenue: fines |
Other State Budget Legislation |
| AB 9X1 |
Chesbro-D Vehicle license fees |
Miscellaneous |
| AB 12X1* |
Bill Berryhill-R Property tax revenue allocations |
Property Tax |
| AB 15X1* |
Hill-D Property tax: solar energy systems |
Property Tax |
| AB 16X1 |
Blumenfield-D Public Safety Realignment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 19X1* |
Blumenfield-D Long Term Care Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 20X1 |
Blumenfield-D 2011 Budget: expenditure reductions |
2011-12 State Budget and Trailer Bills |
| AB 21X1* |
Blumenfield-D Medi-Cal managed care: premium tax |
2011-12 State Budget and Trailer Bills Miscellaneous |
| AB 22X1 |
Blumenfield-D Vehicle License Fee Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 23X1 |
Blumenfield-D Local Government Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Sales Tax |
| AB 26X1 |
Blumenfield-D Redevelopment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 27X1 |
Blumenfield-D Redevelopment Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 28X1 |
Blumenfield-D Use Tax Collection Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Sales Tax |
| AB 29X1 |
Blumenfield-D Fire Prevention Fee Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 30X1 |
Blumenfield-D Healthy Families Program Budget Trailer Bill |
2011-12 State Budget and Trailer Bills |
| AB 34X1 |
Blumenfield-D Property Tax Postponement Budget Trailer Bill |
2011-12 State Budget and Trailer Bills Property Tax |
| AB 36X1* |
Solorio-D Vehicle license fees: Orange County |
Miscellaneous |
| AB 40X1* |
Fuentes-D Sales and use taxes exemptions: manufacturing |
Sales Tax |
| AB 41X1* |
Solorio-D Vehicle license fees |
Miscellaneous |
| AB 43X1 |
Solorio-D Vehicle license fees: Orange County |
Miscellaneous |
| AB 44X1 |
Charles Calderon-D Vehicle license fee revenues |
Miscellaneous |
| ACA 1X1 |
Portantino-D State finance reform |
Miscellaneous |
| ACA 2X1 |
Blumenfield-D Income tax extension |
Other Income and Corporation Tax Sales Tax Miscellaneous |
