State Budget Legislation
Other Budget Legislation
Income Tax/Corporation Tax - Chaptered and Vetoed
Other Income and Corporation Tax
Property Tax
Sales Tax
Miscellaneous
State Budget Legislation
On June 27, 2006, the Legislature passed the 2006 Budget Act, AB 1801 (Assembly Budget Committee), Chapter 47, Statutes of 2006, and its companion measure, AB 1811 (Assembly Budget Committee), Chapter 48, Statutes of 2006, that modifies various items to the main budget. In enacting these bills, the Legislature meets its constitutional obligation to pass a balanced budget.
In total, the budget was based on $103.4 billion in available General Fund (GF) resources and contains $101.3 billion in expenditures. The final GF reserve was approximately $2.1 billion (including $62 million in GF vetoes). The reserve also included a $472 million set-aside for the Budget Stabilization Account. In terms of all funds (GF, special funds and select bond funds), the proposed budget was approximately $131.4 billion.
The budget paid down or prepays approximately $3.8 billion in debt (including over $967 million for K-12 and community college mandate costs). Among other things it included additional repayments of the Economic Recovery Bonds, a significant portion of the 2003-04 and 2004-05 Proposition 42 suspensions, various special fund loans, and local government mandate costs.
The budget did not include any general tax increases and does not raise fees in excess of administrative proposals and, in particular, lowered the fees in the community colleges beginning next year and insured no additional fee increases at the University of California and the California State University.
The budget provides $8 billion in new funds for Proposition 98, roughly consistent with the May Revision level.
K-12 per-pupil funding rises to $8,244 in 2006-07 (an over 11 percent increase from the $7,402 provided in the 2005-06 Budget Act). Significant funding increases were included for school district apportionments, local block grants, revenue limit equalization, Economic Impact Aid, and expansions in a variety of other areas.
The budget included one-time funding for hospitals to increase patient capacity to meet health care emergencies such an avian flue pandemic, passed through the federal January 2007 Supplementary Security Income cost-of-living adjustment which had previously been delayed until April 2007, and increased funding for county block grants for California Work Opportunity and Responsibility to Kids, child welfare services, and foster care.
Additionally, the budget provided $250 million for state park-related deferred maintenance with funds projected to be spent over a three-year period, provides $100 million to pay local governments the state's share of costs of flood control projects outside of the Central Valley, provides significant funding increases in corrections for inmate population growth and health care, and increases public safety funding for local government.
SB 1130* (Senate Budget And Fiscal Review Committee) Human services cleanup legislation
Corrects technical, grammatical and drafting errors in the Health and Human Services Budget Trailer Bill (AB 1808) statutory provisions, as follows:
- Corrects a reference to the Department of Health Services Licensing and Health Certification Fund.
- Deletes extraneous language incorrectly inserted into a CalWORKs county penalties provision.
- Conforms various statutory provisions for the Kinship Guardianship Assistance Payment program to make them consistent with the changes made to the program in AB 1808 (the 2006-07 Human Services budget trailer bill). These conforming changes were unintentionally omitted from AB 1808.
Chapter 528, Statutes of 2006
SB 1131* (Senate Budget And Fiscal Review Committee) Technical cleanup to the Education budget trailer bill
Corrects technical errors and makes clarifying changes to the education budget trailer bill (AB 1802).
Chapter 371, Statutes of 2006
SB 1132* (Senate Budget And Fiscal Review Committee) Transportation budget trailer bill
Among other provisions, provides the repayment of $820 million of the 2004-05 Proposition 42 suspension, provides the repayment of $495 million of the 2003-04 Proposition 42 suspension, keeps all gas tax "spillover" funds in transportation and allocates nearly $248 million for local transit agencies, $62 million for the State Transportation Improvement Plan, $33 million for other Public Transportation Account needs, $33 million for Budget Act allocations which includes $20 million for farmworker transportation and $13 million for the High Speed Rail Authority.
Chapter 56, Statutes of 2006
SB 1135 (Senate Budget And Fiscal Review Committee) Agricultural Worker Transportation Grant Program
Establishes protocols to expend $20 million made available in the 2006-07 Budget Act for an agricultural worker transportation grant program.
Chapter 516, Statutes of 2006
SB 1137* (Ducheny-D) Substance abuse and crime prevention
Makes several changes to the Substance Abuse and Crime Prevention Act of 2000, also known by its ballot initiative designation, Proposition 36.
Chapter 63, Statutes of 2006
SB 1154 (Senate Budget And Fiscal Review Committee) Budget Act of 2005: deficiencies
Appropriates $202.496 million for 2005-06 budget deficiencies related to (1) court-ordered salary increases for medical personnel at the Department of Corrections and Rehabilitation (CDCR), (2) CDCR health care services, (3) Department of Forestry and Fire Protection employee leave buy-outs, (4) unpaid garment and farm worker wage claims, and (5) additional expenditure authority for the Department of Health Services to access federal funds.
Chapter 40, Statutes of 2006
SCA 7 (Torlakson-D) Transportation Investment Fund
Deletes the requirement that the Governor issue a proclamation declaring that the transferring of funds to the Transportation Investment Fund will have a significant negative fiscal impact on the range of functions of government funded by the General fund of the State and, instead, requires that the Governor's proclamation declare that the suspension is necessary "due to a severe state fiscal hardship," and authorizes Proposition 42 funds to be loaned to the General Fund under specified conditions.
Resolution Chapter 49, Statutes of 2006
AB 1535 (Nunez-D) Instructional School Gardens Program
Makes changes to the Instructional School Gardens Program (ISGP) and revised the 2006 Budget Act to clarify expenditures for ISGP.
Chapter 437, Statutes of 2006
AB 1801* (Laird-D) Budget Act of 2006
Enacts the 2006-07 State Budget Act.
Chapter 47, Statutes of 2006
AB 1802* (Assembly Budget Committee) Education budget trailer bill
Makes changes to a variety of education-related statutes in order to effectuate the changes included as part of the proposed 2006-07 Budget Act. Contains statutory changes necessary to implement the K-12 and Higher Education portions of the 2006 Budget. Provides for a $2.6 billion in one-time Proposition 98 "settle-up" funds to K-12 education and community colleges for several years, appropriates $350 million for equalization of school district revenue limit funding, eliminates revenue limit deficit factors for school districts and county offices of education, updates, changes and simplifies the formula through the Economic Impact Aid Program, continues the extension of the special disability adjustment for students with disabilities, makes changes in the cost pool for high school students residing in foster care, extends the sunset date for the pilot program for incarcerated youth, makes changes in the California High School Exit Exam, creates a new block grant for districts to support additional counseling services for students in grades 7-12, increases the school meal reimbursement, allows the State Allocation Board to transfer unused funds from the inactive Migrant Housing Program to state school facility programs, suspends existing law that specifies the division of Proposition 98 funding among K-12 educational agencies, community colleges and other state agencies, shifts California State University campus-based trust funds, reduces the fees for California Community college students from $26 per unit to $20 per unit, effective for the Spring 2007 academic term, continues to defer $200 million of community college expenditures form the 2006-07 fiscal year to the 2007-08 fiscal year, makes numerous modifications to the State Nursing Assumption Program of Loans for Education, and reinstates two programs with the Commission on Teacher Credentialing that relate to the appeals process for allegations of misconduct.
Chapter 79, Statutes of 2006
AB 1803* (Assembly Budget Committee) Resources Budget Trailer Bill
Makes various statutory changes necessary to implement the Resources and Environmental Protection Budget, including (1) reorganizing the Bay-Delta Authority, (2) providing for a strategic plan to achieve a sustainable-managed Sacramento-San Joaquin Delta, (3) extending the sunset date of January 1, 2008 for the Climate Change Registry, (4) directing the Air Resources Board to establish a greenhouse gas emissions, (5) allowing the Department of Finance to provide regional planning agencies with annual baseline adjustments, (6) requiring the Department of Forestry and Fire Protection to report annually on its fire protection activities, (7) and making changes to the Tahoe Regional Planning Agency Law, Soil Conservation Fund, State Forest revenues, buffers for military properties, conservation of fish hatcheries, coastal wetlands restoration, Bay-Delta Sport Fishing Enhancement Stamp Program, Fish and Game Preservation Funding reporting, the California Coastal Commission, Off-Highway Vehicle Commission and Program, Malibu Bluffs, South Delta Improvement Program, tire fees, Hazardous Waste Manifest, and the Toxic Substances Control Account.
Chapter 77, Statutes of 2006
AB 1805* (Assembly Budget Committee) Local Government budget trailer bill
Enacts changes in law necessary to implement provisions of the 2006-07 Budget agreement related to state-mandated local programs and local government, including budgeting newly-determined mandate costs, reconsideration of lower presumptive mandates, bonding fee subventions, county redevelopment loans, off-highway vehicle revenue allocations, and allocations of "delinquent" vehicle license fee revenues and penalties.
Chapter 78, Statutes of 2006
AB 1806* (Assembly Budget Committee) General Government Trailer Bill
Enacts legislation necessary to implement the 2006-07 Budget agreement regarding the operations of state government, including (1) deleting the January 1, 2007 sunset date for enterprise zone application fees, (2) purchasing of the Board of Equalization's Headquarters Building, (3) position reporting, (4) state managers accountability act reports, (5) Office of State Publishing, (6) California Automated Travel Expense Reimbursement System, (7) classifying the end-of-year transfer from the General Fund to the Special Fund for Economic Uncertainties, (8) Online Disclosure Act, (9) managed health care Consumer Participation Program, (10) Proposition 46 Housing Bond Fund, (11) Farmworker Remedial Account, (12) workers' compensation liens, (13) metal plating pollution prevention, (14) veterans' program, (15) statewide efforts to increase federal benefits to veterans, (16) collections unit at the Department of Justice, (17) DNA Identification Fund, (18) reporting of charitable trusts, (19) judicial compensation, (20) Juvenile Justice Community Reentry Challenge Grant Program, and (21) Office of Emergency Services.
Chapter 69, Statutes of 2006
AB 1807* (Assembly Budget Committee) Health budget trailer bill
Enacts the omnibus Health Budget Trailer Bill which makes necessary changes to implement the following budget items: licensing and certification, Access to Infants and Mothers Program, conforming state Medic-Cal eligibility processing with federal law, providing for fee adjustments, expanding the Newborn Screening Program to include screening for cystic fibrosis and biotinidase, allocation of local health jurisdiction funding, clarifying changes to Adult Day Health Center moratorium, county outreach grants, outreach of Aged, Blind and Disabled for enrollment in Medi-Cal Managed Care, drug rebates, durable medical equipment, hearing aid reimbursement, Medi-Cal county administration, vital records, Program for All Inclusive Care, Proposition 99 funds for emergency physicians, requiring Managed Risk Medical Insurance Board to report, (18) enhanced wages and increased rates in the developmental services program, and (19) clarifying changes in Department of Mental Health programs.
Chapter 74, Statutes of 2006
AB 1808* (Assembly Budget Committee) Human Services budget trailer bill
Makes statutory changes in the human services program necessary to implement the Budget Act of 2006, as follows: (1) foster care and child welfare reforms and funding, (2) restoring the Federal SSI COLA to January 1, 2007, provide CalWORKs program improvements, (4) creating a statutory process for gathering and verifying subsidized child care provider rates, (5) setting the group home financial audit threshold, (6) direct deposit for In-Home Supportive Services providers, (7) clarifying sharing of dates between the Department of Education and the Department of Social Services, (8) establishing seismic safety staff training program at the Office of Statewide Health Planning and Development, (9) fixing child support arrearage problems, (10) requiring a two-year review of outpatient facilities certified by the Department of Alcohol and Drug Problems, (11) substance abuse treatment programs, (12) codifying the Naturalization Service Program, and (13) requiring a plan for the prevention of methamphetamine use to be presented to the Legislature.
Chapter 75, Statutes of 2006
AB 1809* (Assembly Budget Committee) Budget trailer bill: Sales tax: tax action
Makes a number of revenue and taxation related changes necessary to implement the Budget Act of 2006, including (1) extending, for one year, the "yacht" tax provision of law, (2) extend the suspension of the Teacher Retention Tax Credit for one additional year, (3) adopts revised simplified methodology developed by the Board of Equalization and recommended by the Legislative Analyst to allocate Sales and Use Tax administrative costs among the state, the local Bradley-Burns tax and special taxing jurisdictions, and (4) extends, by two years, the existing assessment on property insurers which supports the Seismic Safety Commission.
Chapter 49, Statutes of 2006
AB 1810 (Assembly Budget Committee) Budget Act of 2005: augmentation
Appropriates $127,906,000 to address unanticipated shortfalls in the 2005 Budget Act, as follows:
- $125,931,000 (GF) and $475,000 (Inmate Welfare Fund) to the Department of Corrections and Rehabilitation for prison and parole population adjustments and to increase capacity at the Correctional Officer Academy ($25,394,000).
- $1,500,000 (non-governmental cost funds) to the Department of Health Services to address an increase in the number of long-term health care facilities that require DHS intervention, in the form of temporary management or receivership, to protect the health and safety of residents. Current law authorizes the use of the Federal Citation Penalty Fund for this purpose. This bill provides the appropriation authority.
Chapter 55, Statutes of 2006
AB 1811* (Laird-D) Budget Act of 2006: modifications
Amends and supplements the Budget Act of 2006 by revising items of appropriation for the judicial branch, the Secretary for Business, Transportation and Housing, the Office of Emergency Services, the Department of Transportation, the Department of Fish and Game, the San Francisco Bay Conservation and Development Commission, the Department of Water Resources, the State Water Resources Control Board, the Department of Health Services, the Managed Risk Medical Insurance Board, the Department of Parks and Recreation, the Air Resources Board, the Department of Toxic Substances Control, the Department of Corrections and Rehabilitation, the Department of Education, the University of California, the California State University, the Department of Veterans Affairs, local government financing, the repayment of state-mandated local costs, and the Deficit Reduction Reserve Account.
Chapter 48, Statutes of 2006
AB 1812* (Assembly Budget Committee) Budget trailer bill
Makes the following corrections to implement the 2006-07 Budget Act: Provides a General Fund (GF) augmentation of $6 million (including $300,000 for state operations) to establish the Sexual Assault Felony Enforcement (SAFE) Team state grant program within the Office of Emergency Services. SAFE Teams have been established locally throughout the state to coordinate with local law enforcement agencies to monitor, investigate, apprehend, and prosecute habitual sex offenders who violate their parole, fail to register or commit new offenses, Transfers $12 million from the Property Acquisition Law Money Account to the GF. The transfer was included in the 2006-07 GF totals, but Budget bill language is necessary to authorize the transfer, provides technical clarifications to explicitly forgive $5 million in GF loans to the Forest Resources Investment Fund. The loan forgiveness was assumed in the Budget, makes technical changes to increase the appropriation from the Underground Storage Tank Cleanup fund necessary to develop the Water Rights Information Management System database.
Chapter 733, Statutes of 2006
AB 1813 (Assembly Budget Committee) Hazardous materials budget trailer bill clean-up
Clarifies that the expansion of the fee-payer universe for the Environmental Fee, collected by the Department of Toxic Substances Control does not apply prior to the collection for the fee due by February 29, 2008.
Chapter 344, Statutes of 2006
Other Budget Legislation
SB 75 (Dunn-D) Budget Act of 2005: augmentation
Appropriates $2,610,000 (General Fund) to augment the 2005 Budget Act, as follows:
- $1,300,000 to the Department of Justice to cover the cost of DNA collection kits for local law enforcement, pursuant to Proposition 69.
- $1,310,000 to the Veterans Home at Barstow to cover the cost of increased workers' compensation settlement claims.
Chapter 39, Statutes of 2006
SB 409* (Kehoe-D) Budget Act of 2005: Supplemental Health Funding
Appropriates $7 million (General Fund [GF]) in the current budget year to supplement funding provided in the Budget Act of 2005. Appropriates $5.4 million to the Department of Health Services for pandemic flue vaccines, laboratory equipment, state staff for pandemic flu planning/communicable disease outbreaks, and $1.6 million to the Emergency Medical Services Authority for personal protective equipment for firefighter emergency medical technicians (firefighter EMTs) and ambulance personnel.
Chapter 26, Statutes of 2006
SB 531 (Ortiz-D) Student financial aid
Requires the annual Budget submitted by the Governor to take into consideration any increases in tuition and fees at California colleges and universities.
(Died in Senate Education Committee)
SB 1606 (Maldonado-R) State budget: two-year budget
Provides for a two-year budget cycle.
(Died in Senate Budget and Fiscal Review Committee)
A companion measure was SCA 30 (Maldonado-R) which died in the Senate being unassigned to a committee. A similar constitutional amendment was ACA 19 (Keene-R) which died in Assembly Budget Committee.
SCA 2 (McClintock-R) Budget process: mid-year adjustments
Makes significant changes that, among other things, imposes new intermediate legislative budget deadlines that, if missed, will transfer budget appropriation authority to the administration, significantly modify the state's current appropriation limit, eliminate appropriations limits for local government, expand the definition of taxes to include "fees" as specified, and impose limits on the issuance of general obligation bonds. Requires a majority vote for the budget bill and a two-thirds vote for mid-year adjustments.
(Died in Senate Budget and Fiscal Review Committee)
A similar measure was SCA 2X (McClintock-R), which died in the Senate Budget and Fiscal Review Committee.
SCA 5 (McClintock-R) Mid-year budget adjustments
Provides the Governor unilateral authority to reduce or eliminate items of appropriation (after a budget has been enacted), and may suspend the operation of any statute to the extent that a reduction or elimination of an appropriation renders the statute operationally infeasible. The Governor will first make a determination that General Fund (GF) revenues will decline below estimated GF revenue amounts, or GF expenditures will increase above the GF revenue estimate for that particular fiscal year.
(Died in Senate Budget and Fiscal Review Committee)
SCA 21 (Runner-R) State budget: bonded indebtedness
Places a six percent restriction (or cap) on the amount the state spends for infrastructure debt service each year relative to the state's General Fund revenue. Requires the Governor's budget to contain separate aggregate estimates of General Fund revenues and expenditures for General Fund-supported debt over the ensuing fiscal year and four years following.
(Died in Senate Budget and Fiscal Review Committee)
AB 836 (Huff-R) State agency budgets: zero-based budgeting
Requires that state agencies budgets use a zero-based budget method.
(Died in Assembly Budget Committee)
ACA 12 (Umberg-D) Budget
Requires, in each odd-numbered calendar year, commencing in 2007, that the Governor submit to the Legislature a budget for the two-year period commencing July 1, and that the Budget Bill passed by the Legislature also encompass that two-year period. Makes various conforming changes, including providing for the calculation of the state school funding obligation on a two-year basis.
(Died in Assembly Budget Committee)
ACA 26 (Harman-R) Budget passage: legislative salaries
Specifies that if the budget bill for a fiscal year is not passed by the Legislature and sent to the Governor before July 1 of that fiscal year, payment of salary, travel and living expenses to members of the Legislature for the period commencing on that date and ending on the date the budget bill is sent to the Governor after it is passed by the Legislature and provides that the salary and payment for expenses for that period are permanently forfeited.
(Died in Assembly being unassigned to a committee)
ACA 27 (McCarthy-R) State budget: capital outlay
Requires that the budget submitted to the Legislature by the Governor allocate, and that the budget bill passed by the Legislature and as signed by the Governor appropriate, General Fund revenues to fund capital outlay projects of statewide significance and interest, as defined, in an annual amount determined pursuant to a specified schedule.
(Died in Assembly being unassigned to a committee)
ACA 4X (Keene-R) Budget finances
Provides for ongoing spending authority in the event of a late budget, across-the-board spending cuts to prevent General Fund spending from exceeding revenues, changes to the Proposition 98 minimum funding guarantee for K-14 education, protection for Proposition 42 transportation funding and prohibitions on General Fund borrowing from special funds.
(Died in Assembly Budget Committee)
Income Tax/Corporation Tax - Chaptered and Vetoed
SB 663* (Migden-D) Corporation taxes: water's-edge election
Clarifies that a corporation that has both effectively connected income (income earned in the United States) and Subpart F income must take both sources of income into account in determining its water's edge income base. Conforms with federal law by requiring the Franchise Tax Board to coordinate the U.S.-source-income and Subpart F income provisions so as to prevent under or over-counting such income. Declares that the intent of the legislation that the classification be operative for taxable years stating on or after January 1, 2006.
Chapter 22, Statutes of 2006
SB 1249* (Alquist-D) Income tax checkoff: seniors
Removes the annual inflation factor adjustment on the minimum tax contributions for the California Fund for Senior Citizens and reduces and fixes the minimum contribution threshold amount in order for the checkoff to remain on the tax return at $250,000. Specifies that for other checkoffs which are still subject to the annual inflation factor adjustment on the minimum contribution, this bill requires the Franchise Tax Board to make its minimum contribution estimates by September 1 of the current year to be applied to the following calendar year.
Chapter 645, Statutes of 2006
SB 1827 (Migden-D) Taxation: domestic partners
Requires registered domestic partners to file personal income tax returns as either married filing joint, or married filing separate.
Chapter 802, Statutes of 2006
AB 675 (Klehs-D) Corporation taxes: book income
Requires specified corporations to provide the Franchise Tax Board with an annual reconciliation of financial statement income or loss to net income or loss for tax reporting purposes, as specified.
Vetoed by the Governor
AB 970 (Torrico-D) Corporation tax
Allows the Franchise Tax Board to provide for filing of a group return for nonresident directors of a corporation.
Chapter 343, Statutes of 2006
AB 1282* (Mullin-D) Income tax credits: child care
Extends the availability of the Employer Child Care Program Credit and the Employer Child Care Program Credit and the Employer Child Care Contribution Credit to taxable years beginning before January 1, 2012.
Chapter 712, Statutes of 2006
AB 1418 (Jerome Horton-D) Tax delinquencies: disclosure
Requires the Franchise Tax Board (FTB) to make a matter of public record a list of the largest 250 tax delinquencies over $100,000 as of December 31 of the previous year for which a tax lien has been recorded in any county recorder's office in the state, except if (1) the person and FTB have agreed to an arrangement, (2) the taxpayer has filed for bankruptcy, or (3) persons liable for the tax have contacted FTB and not had resolution rejected by the FTB.
Chapter 716, Statutes of 2006
A similar bill was AB 1933 (Coto-D) which died in Senate Revenue and Taxation Committee.
AB 1614* (Klehs-D) Income taxes: limited liability companies
Clarifies a definition in existing law regarding income on which the limited liability company fee is based. Revises the definition of total income from all sources reportable to this state to specifically include that derived from or attributable to this state according to the standard allocation of income provisions used in California tax law. Applies the bill to all taxable years beginning on or after January 1, 2001.
Vetoed by the Governor
AB 1798* (Berg-D) Income tax: disaster relief
Adds the severe rainstorms that occurred in selected counties in Northern California from December 17, 2005, to January 3, 2006, to the list of disasters eligible for favorable net operating loss carry forward treatment.
Double-jointed with AB 2735 (Nava-D).
Chapter 896, Statutes of 2006
AB 1809* (Assembly Budget Committee) Tax trailer bill and State Budget
Extends the suspension of the Teacher Retention Tax Credit for one additional year and requires enhanced reporting on tax expenditures by the Department of Finance.
Chapter 49, Statutes of 2006
AB 2085 (Parra-D) Income taxes: California Military Family Relief
Modifies one of the eligibility requirements for receiving aid from the California Military Family Relief Fund: a recipient's salary will only have to be decreased by 10 percent or more, not 30 percent or more, in order to be eligible for receiving financial aid grants.
Chapter 607, Statutes of 2006
AB 2341* (Villines-R) Tax clearance certificate
Amends both the Corporations Code and the Revenue and Taxation Code by eliminating the tax clearance certificate process for dissolving business. Provides that the $800 minimum tax will not be assessed for a taxable year after the year for which the final return is filed, so long as the entity did not do business in California after the final return was filed and the dissolution, cancellation or surrender of the business is completed before the end of the 12 month period following the date the final tax return is filed with the Franchise Tax Board.
Chapter 773, Statutes of 2006
AB 2439 (Klehs-D) Taxation: refunds
Authorizes the Franchise Tax Board to allow taxpayers to designate more than one account for direct deposit of their tax refunds.
Chapter 90, Statutes of 2006
AB 2485 (Jones-D) Income tax credit: sea otters
Establishes the California Sea Otter Fund, to be funded through a voluntary tax checkoff and other sources, to provide funds for increased enforcement and research to protect sea otters.
Chapter 296, Statutes of 2006
AB 2638* (Laird-D) Housing tax credits
Amends the existing Local Housing Trust Fund Matching Grant Program, created in conjunction with Proposition 46. Allows expiring low-income housing tax credit developments to apply for a new allocation of tax credits to preserve the affordability of units.
Chapter 892, Statutes of 2006
AB 2735* (Nava-D) Tax relief: disasters
Adds the severe rainstorms that occurred in selected counties in California that commenced on December 19, 2005, and March 29, 2006, and the wildfires in San Bernardino County in July 2006.
Double-jointed with AB 1798 (Berg-D).
Chapter 897, Statutes of 2006
AB 2831* (Ridley-Thomas-D) Tax credits
Extends and amends existing law to allow credits against the tax imposed on insurers or under the personal income and corporation tax laws for specific investments with a Community Development Financial Institution.
Chapter 580, Statutes of 2006
AB 2962 (Benoit-R) Taxation: real estate
Allows a transferor to elect to compute the required withholding tax from the sale of California real estate based upon the reportable gain.
Chapter 428, Statutes of 2006
Other Income and Corporation Tax
SB 6* (Ducheny-D) Enterprise zones
Provides that all enterprise zones, not just those designated prior to 1990, may be granted an extension to 20 years, if they meet specified requirements.
(Died in Senate Revenue and Taxation Committee)
SB 26* (Hollingsworth-R) Income taxes
Reduces, beginning for the taxable year 2003, all marginal tax rates, as provided, and eliminates the tax on taxable income and the alternative minimum tax for taxable years beginning on or after January 1, 2007. Repeals the state personal income tax surcharge of one percent on taxpayers with annual taxable incomes of more than $1 million which uses the funds derived there from for expanding county mental health programs.
(Died in Senate Revenue and Taxation Committee)
SB 27* (Escutia-D) Tax credit carryovers
Limits certain tax credits to 50 percent of the tax, thereby requiring certain taxpayers to pay at least 50 percent of the tax liability.
(Died in Senate Revenue and Taxation Committee)
SB 30* (Speier-D) Tax deductions: college savings plans
Allows qualified taxpayers deductions for contributions to eligible college savings plans.
(Died in Senate Revenue and Taxation Committee)
SB 58* (Murray-D) Tax credit: motion pictures
Grants an income or corporation tax credit equal to 15 percent of the amount of qualified wages paid and qualified property purchased in the production of a qualified motion picture. The maximum amount of credit per motion picture will be $5 million.
(Died in Senate Revenue and Taxation Committee)
SB 139* (Margett-R) Tax credit: long-term care insurance
Allows a tax credit equal to 30 percent of the cost of long-term care or long-term care insurance for a taxpayer or the taxpayer's parent. Provides that the credit shall not exceed $300 for each taxpayer or $600 for taxpayers filing jointly.
(Died in Senate Revenue and Taxation Committee)
A similar bill is AB 247 (Walters-R) which died in the Assembly Revenue and Taxation Committee.
SB 173* (Maldonado-R) Tax deductions: Health Savings Accounts
Conforms California law to federal law in the area of Health Savings Accounts.
(Died in Senate Revenue and Taxation Committee)
SB 195* (Maldonado-R) Tax credit: health insurance
Allows a tax credit for amounts paid or incurred by a taxpayer that provides qualified health insurance for its employees. Disallows a credit for any taxpayer that has taken a deduction for health insurance for his or her employees in the preceding ten years.
(Died in Senate Revenue and Taxation Committee)
SB 217* (Dutton-R) Income taxes: claim of right
Retroactively conforms state law to existing federal law to treat an old refund claim as though it was paid or deducted in 1993. Does not apply to any increase derived from illegal activities.
(Died in Senate Revenue and Taxation Committee)
SB 243* (Dutton-R) Property tax credit: military personnel
Provides any member of the United States Armed Forces who is deployed to a combat or war zone, or their spouse, with a personal income tax credit equal to the total payment for property taxes on the primary residence. Limits the credit to military personnel deployed to a combat or war zone as designated by a Presidential Executive Order.
(Died in Senate Revenue and Taxation Committee)
SB 259* (Campbell-R) Corporation tax: "S" corporation
Allows net operating losses guaranteed in a C corporation tax year to be carried forward to an S corporation tax year. Allows 100 percent of credits generated in a C corporation tax year to be applied against the S corporation 1.5 percent tax (without a reduction by two-thirds, as is currently required).
(Died in Senate Revenue and Taxation Committee)
SB 306* (Ackerman-R) Budget Act of 2005: special statewide election expenses
Augments the 2005-06 Budget Act by appropriating $9.1 million to cover the Secretary of State's expenses related to the November 2005 statewide special election.
Chapter 17, Statutes of 2006
SB 407 (Margett-R) Corporate taxes: Postsecondary Education Trust Fund
Allows taxpayers, that are subject to the taxes imposed under the Corporation Tax Law, to designate on their corporate tax returns that a specified amount in excess of their tax liability be transferred to the Postsecondary Education Fund, which is created by this bill.
(Died in Senate Revenue and Taxation Committee)
SB 553* (Dutton-R) Income tax: Individual Homeownership Development Account
Creates an "Individual Homeownership Development Account" with account requirements and limitations similar to those governing individual retirement accounts.
(Died in Senate Revenue and Taxation Committee)
A similar bill is AB 1164* (Bogh-R) which died in Assembly Revenue and Taxation Committee.
SB 631* (Dutton-R) Tax credit: Real Investment
Allows a tax credit against taxes imposed by those laws in an amount equal to six percent of the amount paid or incurred by the taxpayer during the taxable year for qualified property, as defined, that is placed in service in this state.
(Died in Senate Revenue and Taxation Committee)
SB 995* (Florez-D) Income tax: tax exempt bonds for tribal nations
States the intent of the Legislature, with respect to the interest on bonds issued by federally recognized Indian tribal governments, that whatever the federal government considers tax-exempt, the state shall accept the same criteria for tax-exempt. Tax-exempt bonds issued pursuant to this bill are to be used only to finance an essential governmental function. For purposes of this bill, "essential governmental function" shall have the same meaning as defined by Section 7871(e) of the Internal Revenue Code and the regulations promulgated thereunder. Tax-exempt bonds issued pursuant to this bill shall not be used to finance gaming or gaming activities.
(Died on Senate Inactive File)
SB 1001* (Ashburn-R) Tax credits: sales
Increases the amount of equipment for use in the Targeted Tax Area to which the sales tax credit applies from $1 million to $10 million for a non-corporate business and from $20 million to $50 million for a corporation.
(Died in Senate Revenue and Taxation Committee)
SB 1017 (Campbell-R) Taxation: solar energy
Makes the solar tax credit applied for taxable years beginning on and after January 1, 2004, and before January 1, 2017.
(Died in Senate Revenue and Taxation Committee)
SB 1263* (Alquist-D) Income tax deduction: long-term care insurance
Allows, in computing adjusted gross income, a tax deduction for each taxable year, beginning on or after January 1, 2007, in an amount equal to the applicable percentage of the amount paid or incurred for the cost of long-term care insurance for the taxpayer and his or her spouse, domestic partner, and dependents.
(Died in Senate Revenue and Taxation Committee)
SB 1355 (Hollingsworth-R) Income tax returns
Repeals the ReadyReturn income tax return program.
(Died in Senate Revenue and Taxation Committee)
SB 1584* (Runner-R) Income tax: health savings accounts
Conforms state law to the Federal Health Savings Account law.
(Died in Senate Revenue and Taxation Committee)
Similar bills were SB 1787 (Ackerman-R) which died in the Senate Revenue and Taxation Committee and AB 2010 (Plescia-R) which died in the Assembly Revenue and Taxation Committee.
SB 1639* (Dutton-R) Income tax credit: health insurance
Creates a tax credit for taxpayers that provide health insurance for their employees.
(Died in Senate Revenue and Taxation Committee)
SB 1713 (Ashburn-R) Income/corporation taxes: suit for tax
Reduces, from 10 years to four years, the time the Franchise Tax Board has to bring an action in court to recover the amount of taxes, penalties, and interest due and unpaid under both taxes.
(Died in Senate Revenue and Taxation Committee)
SB 1768* (Hollingsworth-R) Income tax credit
Provides an income tax credit for contributions made to a school tuition organization or a public school.
(Died in Senate Revenue and Taxation Committee)
SB 1784 (Kuehl-D) Taxation: health insurance
Imposes, at unspecified rates, an additional tax on the taxpayer's taxable income that exceeds $200,000, a tax on self-employment income, as defined, of an individual taxpayer and a tax on nonwage income, as defined, of a taxpayer for health insurance purposes.
(Died in Senate Revenue and Taxation Committee)
AB 3* (Blakeslee-R) Income tax: deduction: education savings
Allows a tax deduction for contributions made by a taxpayer to a qualified tuition program, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 6* (Chan-D) Income tax rates
Reinstates the ten percent and 11 percent personal income tax bracket for high-income taxpayers and increases the alternative minimum tax rates to 8.5 percent for taxable years beginning in 2005, and specifically appropriates the revenues received from the increased tax in support of K-14 education programs.
(Died on Assembly Unfinished Business File)
A similar bill is AB 1403* (Coto-D) which died in Assembly Revenue and Taxation Committee.
AB 29* (Nava-D) Income tax: credentialed teachers' credit
Allows the credentialed teachers' credit each taxable year beginning on or after January 1, 2004.
(Died in Assembly Revenue and Taxation Committee)
AB 34* (Ruskin-D) Corporation tax
Expands the list of countries reflected in the water's edge group to include affiliates located in a tax haven country.
(Died in Assembly Appropriations Committee)
AB 37* (Torrico-D) Income taxes: credits: Quality Job Creation Tax Credit
Authorizes a tax credit to a qualified taxpayer, as defined, for creating specified jobs within counties, as specified. The credit is to be administered by counties, subject to the oversight of the Employment Development Department and in accordance with the bill's provisions.
(Died in Assembly Revenue and Taxation Committee)
AB 218* (Maze-R) Tax credit: medical care professionals
Allows a nonrefundable tax credit to medical care professionals for treating Medi-Cal beneficiaries in a qualified county.
(Died in Assembly Revenue and Taxation Committee)
AB 293* (Maze-R) Tax credit: doctors
Provides for an income tax credit for doctors providing services in certain rural counties.
(Died in Senate Revenue and Taxation Committee)
AB 294* (Blakeslee-R) Tax credit: National Guard
Provides a refundable tax credit for up to $200 to members of the California National Guard on active duty for the amount paid by the member for life insurance premiums.
(Died in Assembly Appropriations Committee)
AB 298* (Berg-D) Tax credit: caregivers
Extends the sunset date for the existing tax credit for caregivers from January 1, 2005, to January 1, 2011.
(Died in Senate Revenue and Taxation Committee)
AB 398* (Villines-R) Income tax conformity
Conforms California law to selected federal income tax laws by adopting specified provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 and the American Jobs Creation Act of 2004.
(Died in Assembly Revenue and Taxation Committee)
AB 441* (Chu-D) Corporation tax
Requires a corporation that makes a water's edge election to include the income and apportionment factors of certain foreign affiliates.
(Died on Assembly Inactive File)
AB 661* (Plescia-R) Income tax deduction: Health Savings Account
Conforms California law to selected federal income tax laws by adopting specified provisions of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003.
(Died in Assembly Revenue and Taxation Committee)
AB 666* (Bermudez-D) Tax deduction: dividends
Conforms the state Corporation Tax Law to federal law by allowing a taxpayer to deduct 100 percent of the one-time federal dividends-received deduction, if the dividends are reinvested in California within two years.
(Died in Assembly Appropriations Committee)
AB 777* (Nunez-D) Tax credits: motion picture production
Authorizes a tax credit, subject to specified limitations, in an amount equal to 12 percent of the qualified amount for qualified wages paid or incurred with respect to the production of each qualified motion picture with an additional three percent for specific qualified motion pictures.
(Died in Senate Revenue and Taxation Committee)
AB 838* (Saldana-D) Tax credit: vehicles
Provides a tax credit equal to specified percentage of the vehicle license fee paid for the initial registration of a hybrid or alternative fuel vehicle.
(Died in Assembly Appropriations Committee)
AB 845* (Ridley-Thomas-D) Tax credit: manufacturers
Creates a sales and use tax exemption and a personal income tax corporation tax credit for investment in manufacturing equipment (collectively the "MIC") for taxable years beginning on or after January 1, 2006.
(Died in Assembly Revenue and Taxation Committee)
AB 906* (Houston-R) Tax credits: development costs
Creates a credit equal to 15 percent of the costs paid or incurred in the taxable year for construction or rehabilitation of a qualified development. Defines "qualified development" to include a mixture of property located on a brownfield site, a mixed-use development and a development that combines high residential density with transit services availability.
(Died in Assembly Revenue and Taxation Committee)
AB 912* (Ridley-Thomas-D) Income tax credit: housing disaster relief
Allows a credit for taxpayers housing individuals displaced by a federally declared disaster.
(Died in Senate Revenue and Taxation Committee)
AB 957 (Haynes-R) Tax credit: California New Markets Venture
Allows a credit against the "net tax" of 20 percent of the value of a qualified contribution to a nonprofit housing or community development organization.
(Died in Assembly Jobs, Economic Development, and the Economy Committee)
A similar bill is AB 251 (Haynes-R) which died at the Assembly Desk without being referred to a committee.
AB 995* (Canciamilla-D) Tax credit: small business health insurance
Enacts the Small Employer Health Coverage Incentive Act of 2005, which authorizes a credit against those taxes for each taxable year beginning on or after January 1, 2006, and before January 1, 2011, for specified amounts paid or incurred during the taxable year by an eligible employer to provide health coverage for an eligible individual and that individual's dependent or dependents, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 1028* (Jerome Horton-D) Manufacturers' investment credit: butcher activity
Allows qualified taxpayers subject to the Personal Income Tax or Corporation Tax a credit against net tax equal to six percent of the amount paid or incurred for qualified property to be used for the cutting and packaging of meat, seafood, or poultry.
(Died in Assembly Revenue and Taxation Committee)
AB 1037* (Frommer-D) Corporation tax: sales factor
Includes only the overall net gain arising from treasury functions for purposes of computing the sales factor, despite any contrary treatment in the Multistate Tax Compact.
(Died in Senate Revenue and Taxation Committee)
AB 1046 (Frommer-D) ReadyReturn Tax Program
Requires the Franchise Tax Board to implement the ReadyReturn program, an optional filing method that provides eligible taxpayers with a ReadyReturn in electronic format, which shall include the taxpayer's wages and tax liability.
(Died in Senate Revenue and Taxation Committee)
AB 1177 (Chan-D) Income tax rates
Raises the Top Personal Income Tax rates to 10 percent and 11 percent and the Alternative Minimum Tax to 8.5 percent.
(Died in Senate Revenue and Taxation Committee)
AB 1224* (Haynes-R) Tax credits: qualified equity investment
Allows a tax credit in an amount equal to five percent of the adjusted purchase price, as defined, paid or incurred by the taxpayer for a qualified equity investment, as defined, to the issuer of the investment.
(Died in Assembly Revenue and Taxation Committee)
AB 1262* (Haynes-R) Tax credit: educational assistance organization
Authorizes a tax credit against those taxes for each taxable year beginning on or after January 1, 2006, in an amount equal to 75 percent of the amount contributed by the taxpayer to a qualified educational assistance organization, as defined.
(Died in Assembly Revenue and Taxation Committee)
AB 1375* (Nation-D) Corporation tax: tax surcharge
Creates the Consumer Protection and Anti-Interest Rate Manipulation Act, which imposes an additional 2.5 percent tax on the net income on every bank or financial corporation measured by net income. The proceeds are to be used to provide consumer education about consumer credit.
(Died in Assembly Revenue and Taxation Committee)
AB 1488* (Wyland-R) Income and corporation taxes: capital gains
Provides that gross income does not include any gain from the sale or exchange of a capital asset, as defined, that qualifies as a new equity investment, as defined, and held for more than one year.
(Died in Assembly Revenue and Taxation Committee)
AB 1525* (Levine-D) Corporation taxes: reporting requirement
Requires taxpayers to report stock purchases for California purposes consistent with their federal tax treatment.
(Died in Assembly Appropriations Committee)
AB 1573* (Garcia-R) Income tax deductions: Individual Development Accounts
Allows, up to $5,000 annually and for three years per taxpayer, a deduction of the amount deposited in any taxable year in an individual development account, and, for taxable years commencing on or after January 1, 2005, excludes from gross income any interest earned on the monies deposited in an individual development account.
(Died in Assembly Revenue and Taxation Committee)
AB 1582* (Dymally-D) Corporation tax credits: digital arts
Allows a corporation tax credit for support of the Digital Arts Studio Partnership Demonstration Project.
(Died in Assembly Revenue and Taxation Committee)
AB 1644* (De La Torre-D) Tax credits and exemptions
Suspends specific exemptions and credits allowed under existing tax laws and restricts the use of S Corporation status.
(Died in Assembly Revenue and Taxation Committee)
AB 1766 (Dymally-D) Enterprise zones
Enacts a series of changes to enterprise zones (EZs) designation, the Department of Housing and Community Development fee collection authority, hiring credits, net interest deduction, business expense deductions, net operating loss, and other provisions of tax law applicable to EZs, local agency military base recovery areas, targeted tax areas, and manufacturing enhancement areas.
(Died on Senate Third Reading File)
AB 1847* (Leslie-R) Income/corporation tax credit
Increases the amount of the state tax credit allowed for expenses incurred by small business for disabled access under the personal income tax and corporations tax laws.
(Died in Assembly Appropriations Committee)
AB 1887* (Dymally-D) Corporation tax credit: digital media arts training
Creates a capped and allocated credit program for support of the digital media arts.
(Died in Assembly Revenue and Taxation Committee)
AB 1914 (DeVore-R) Tax form 2EZ
Allows taxpayers with income from capital gains distributed by mutual funds to use Form 540 2EZ, as long as the amount of reportable capital gains are the same fro state and federal purposes.
(Died in Senate Revenue and Taxation Committee)
AB 1922* (Walters-R) Income tax credit
Directs the Franchise Tax Board to recompute the amount of the annual renters' credit for personal income tax purposes for taxable years beginning on or after January 1, 2007, for inflation. Computes the inflation adjustment factor with reference to the change in the California Consumer Price Index for the preceding year.
(Died in Assembly Revenue and Taxation Committee)
AB 1937* (DeVore-R) Income/corporation tax: prescription drug plans
Excludes from state gross income any federal subsidy payment made to a taxpayer for providing a retired employee a qualified prescription drug plan to conform to federal law.
(Died in Assembly Revenue and Taxation Committee)
AB 2032* (Lieu-D) Income/corporation tax credit: research and development
Increases the standard credit percentage for research expenses from 15 percent to 20 percent to conform with the federal credit. Increases the applicable percentages for the alternative incremental credit to conform to the federal credit percentages.
(Died in Assembly Revenue and Taxation Committee)
AB 2033* (Lieu-D) Joint Strike Fighter and Crew Exploration Vehicle
Extends the Joint Strike Force Fighter wage and property credits to the Crew Exploration Vehicle to taxable years beginning on or after January 1, 2006 and before January 1, 2011.
(Died in Assembly Revenue and Taxation Committee)
AB 2037* (Plescia-R) Tax credits: school contributions
Provides a credit against net tax for contributions made in support of extracurricular public school activities.
(Died in Assembly Revenue and Taxation Committee)
AB 2128* (Torrico-D) Tax: credits: commuter benefits
Provides a credit against net tax for an employer's costs of providing specific commuter benefits to its employees.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 2245* (La Suer-R) Tax: qualified disabled veterans
Provides a tax credit against net tax for a disabled veteran.
(Died in Assembly Revenue and Taxation Committee)
AB 2270* (Houston-R) Income taxes: net operating losses
Provides taxpayers involved in certain biopharmaceutical and other biotechnology (bioscience) business activities preferential tax treatment under the Personal Income Tax Law Corporation Tax Law, as specified.
(Died in Assembly Appropriations Committee)
AB 2319* (Villines-R) Minimum annual tax
Creates an exemption from the $800 annual tax imposed on a limited partnership for the first three taxable years, provided that the limited partnership's ordinary income from a trade or business for the taxable year does not exceed zero.
(Died in Assembly Revenue and Taxation Committee)
AB 2352* (Bogh-R) Tax credits: military service
Provides a credit against net tax to employers for qualified benefits paid to a qualified employee who is called to active duty or service.
(Died in Assembly Revenue and Taxation Committee)
AB 2395* (Villines-R) Tax credit: manufacturers
Creates a state sales and use tax exemption and a personal income tax and corporation tax credit for investment in manufacturing equipment for taxable years beginning on or after January 1, 2006.
(Died in Assembly Revenue and Taxation Committee)
AB 2437 (Baca-D) Taxation deposits: qualified tuition programs
Allows taxpayers to designate on the income tax return that their refund be deposited into a qualified tuition program.
(Failed passage in Assembly Revenue and Taxation Committee)
AB 2442* (Klehs-D) Income/corporation taxes: gasoline
Imposes a two percent surtax on certain income from petroleum activities and creates a partial sales tax exemption for gasoline.
(Died on Senate Third Reading File)
AB 2502 (Arambula-D) Tax credits: transferability
Creates a structure for the transfer of unused tax credits by small businesses.
(Died in Assembly Revenue and Taxation Committee)
AB 2530* (Arambula-D) Tax credit: qualified development corporations
Authorizes a credit based upon a percentage of the amount contributed to an organization dedicated to bringing jobs to California.
(Died in Assembly Revenue and Taxation Committee)
AB 2547* (Ridley-Thomas-D) Corporation taxes: deductions
Allows a financial corporation to deduct the net interest received from loans made to develop brownfields located in blighted areas.
(Died in Assembly Appropriations Committee)
AB 2567* (Arambula-D) Tax credit: research and development
Increases the research and development credit allowed under the Personal Tax Law and the Corporation Tax Law from 15 percent to 20 percent for qualified research conducted within California by a qualified taxpayer, for taxable years beginning on or after January 1, 2007 and before January 1, 2015.
(Died in Assembly Appropriations Committee)
AB 2589* (Sharon Runner-R) Tax credits: enterprise zones
Allows taxpayers to use credits earned in any enterprise zone against the tax imposed on a taxpayer's aggregate income earned within enterprise zones.
(Died in Assembly Revenue and Taxation Committee)
AB 2601 (Arambula-D) Tax credits: enterprise zones
Revises the definition of qualified employee for tax credits under the enterprise zone toward provisions governing and attaining the certificate of eligibility.
(Died in Senate Rules Committee)
AB 2616* (Nakanishi-R) Tax deduction: vehicles
Allows a $3,000 deduction for each qualified vehicle transaction, which this bill defines as the purchase or initial lease of specified hybrid vehicles.
(Died in Assembly Revenue and Taxation Committee)
AB 2640* (Torrico-D) Tax credits: quality job creation
Creates a capped and allocated tax credit available to taxpayers against their net tax for creation of quality jobs in California.
(Died in Assembly Revenue and Taxation Committee)
AB 2668* (Canciamilla-D) Corporation tax: "S" corporations
Allows an "S" corporation, as provided, to carry forward a net operating loss incurred by that corporation as a "C" corporation from its last taxable year beginning before January 1, 2002, to the first taxable year beginning on or after January 1, 2004, in which the corporation is treated as an "S" corporation for state tax purposes as a result of the enactment of Chapter 35, Statutes of 2002.
(Died in Assembly Revenue and Taxation Committee)
AB 2680* (Harman-R) Tax deduction: wages to illegal aliens
Disallows business deductions for wages paid to an unauthorized alien.
(Died in Assembly Appropriations Committee)
AB 2698* (Strickland-R) Tax credit: hearing aids
Allows a tax credit against net tax for the purchase of a hearing aid.
(Died in Assembly Revenue and Taxation Committee)
AB 2709 (Maze-R) Tax credit: foster youths
Directs the Franchise Tax Board, with the assistance of the Department of Social Services and the Employment Development Department, to prepare a study on the feasibility of developing a credit under the personal income and corporation tax laws to encourage employers to hire former foster youths.
(Died in Senate Revenue and Taxation Committee)
AB 2731* (Karnette-D) Tax credit: aircraft
Provides a tax credit, up to $10,000 per employee (beginning at 50 percent of wages paid in 2007, down to 20 percent for wages paid in 2010 to 2017) for wages paid to employees engaged in manufacture of a C-17 Globemaster III, a Joint Cargo Aircraft, or a KC-X Tanker (to be manufactured by the Boeing Corporation in Long Beach. Provides a 10 percent tax credit for costs related to manufacturing the above aircraft and incurred by a "qualified taxpayer" (one who is to build any of the above aircraft, i.e., Boeing Corporation).
(Died in Senate Rules Committee)
AB 2737* (Nakanishi-R) Tax credit: health insurance
Allows a tax credit for part of the cost of providing health insurance to employees.
(Died in Assembly Revenue and Taxation Committee)
AB 2786 (Walters-R) Withholding of taxes: domestic worker employers
Allows employers of domestic employees to withhold and report specified domestic service employment taxes on the employer's income tax return filed with the Franchise Tax Board rather than with the Employment Development Department.
(Died in Senate Revenue and Taxation Committee)
AB 2829* (Ridley-Thomas-D) Corporation taxes: water's-edge election
Requires a corporation that makes a water's-edge election to include the income and apportionment factors of certain foreign affiliates.
(Died on Assembly Third Reading File)
AB 2830* (Ridley-Thomas-D) Corporation taxes: stock purchases
Requires consistency with federal tax reporting for elections to treat certain stock purchases as asset purchases.
(Died on Assembly Third Reading File)
AB 2849* (Ruskin-D) Tax credits: solar energy
Extends the sunset date for the Solar and Wind Energy Systems Credit until January 1, 2011.
(Died in Assembly Revenue and Taxation Committee)
AB 2905 (Frommer-D) Income tax: ReadyReturns
Requires the Franchise Tax Board to develop a ReadyReturn Program.
(Died on Assembly Inactive File)
AB 2953* (La Malfa-R) Disaster tax relief
Provides for automatic tax relief under the personal income tax law and corporation tax law following disasters for which the Governor has declared a state of emergency, eliminating the need for the Legislature to pass urgency statutes to extend this relief in the aftermath of such disasters.
(Died in Assembly Appropriations Committee)
AB 2982* (Lieber-D) Corporation tax: "S" corporations
Provides for the favorable treatment of net operating losses and tax credits carried over by certain C corporations that were converted to S corporations pursuant to AB 1122 (Corbett), Chapter 35, Statutes of 2002.
(Died in Assembly Appropriations Committee)
AB 2998* (Frommer-D) Corporation Tax Law
Specifies that the amount of net operating losses and tax credits acquired by a corporate taxpayer from other corporations, as a result of the acquisition of those corporations by the taxpayer, must be calculated by multiplying the amount of net operating losses or tax credits allowable to the taxpayer for federal income tax purposes, after applying the federal limitation rules, by the average apportionment percentage of the acquired corporation for the year of the acquisition and the two immediately preceding taxable years.
(Died in Assembly Revenue and Taxation Committee)
ACA 24 (Cohn-D) Tax rates: violence shelter services
Imposes an additional income tax at the rate of 1/40 percent of that part of an individual taxpayer's taxable income that exceeds $1 million. Requires that all revenues, less refunds, derived from those taxes be transferred to the Domestic Violence Shelter Services Fund, created by this bill, for allocation by a Domestic Violence Shelter Services Fund Advisory Council, established under this bill, to domestic violence services organizations, as provided.
(Died in Assembly being unassigned to a committee)
Property Tax
SB 17 (Escutia-D) Property tax: change in ownership
Requires the Franchise Tax Board to expand the questions relative to changes in ownership of real property, as specified.
(Died on Senate Floor)
SB 149 (Speier-D) Broadmoor Police District: property tax shift
Exempts the Broadmoor Police Protection District from the 1992-93 and 1993-94 property tax shifts. Requires that any increase in property tax revenue allocated to the District supplement, not supplant, the District's budget.
(Died in Senate Local Government Committee)
SB 155 (Escutia-D) Payment of property taxes
Authorizes a county board of supervisors to authorize, by a majority vote of its entire membership, the acceptance of credit card cash reward points for the payment of property taxes. Requires a credit card issuer that offers cash reward points for this purpose to meet specified conditions. States legislative findings and declarations regarding the bill's purposes.
(Died on Senate Inactive File)
SB 333* (Campbell-R) Property tax reassessment
Provides that the purchase of a life estate interest in a residential real property by a person aged 55 years or over is not a "change of ownership" subject to reassessment for property tax purposes, when the life estate interest consists solely of the person's right to occupy the property as his or her dwelling and does not include any right to sell or otherwise transfer that interest.
(Died in Senate Judiciary Committee)
SB 486 (Migden-D) Property tax revenues
States that money from the Educational Revenue Augmentation Fund (ERAF) for special education programs shall not be counted as an offset for the state aid for licensed care institutions. Prohibits a county superintendent of schools from allocating excess ERAF monies to a licensed children's institution. Declares that its provisions are clarifications of existing law.
Vetoed by the Governor
SB 490 (Lowenthal-D) Property tax revenues
Prohibits, on or after January 1, 2007, an Educational Revenue Augmentation Fund (ERAF) from selling or transferring, and a joint powers authority from obtaining delinquent property tax revenues from a county ERAF.
Chapter 366, Statutes of 2006
SB 501 (Machado-D) Property tax: state assessed property
Provides technical amendments to clarify that state-assessed electrical generation property is assigned by the Board of Equalization (BOE) to a specific tax rate area, rather than a countywide tax rate area, when preparing the BOE roll of state assessed property.
(Died in Assembly Appropriations Committee)
SB 599 (Machado-D) Property tax
Clarifies existing law regarding transfers of real property that qualify for the grandparent-grandchild exclusion and contains minor technical or clean-up amendments.
(Died in Assembly Appropriations Committee)
SB 703 (Machado-D) Tax liens
Allows a property owner to authorize another person (payor) to pay delinquent property taxes of the owner in exchange for the transfer by the county assessor to the payor of the lien for taxes, interest and penalties. (Essentially, allows a private lender to receive a first priority, government tax lien as security for a private loan.)
(Died in Assembly Appropriations Committee)
SB 805 (Machado-D) Property taxation: change of ownership
Deletes the specific appearance requirements of the preliminary change of ownership statement and, instead, specifies the information that must be required in the statement: description of the property, the parties to the transaction, the date of acquisition, the amount of any consideration paid for the property, and the terms of the transaction.
(Died in Senate Revenue and Taxation Committee)
SB 1005* (Florez-D) Property tax exemption: spouses of deceased veterans
Fully exempts from property taxation the principal residence of the unmarried surviving spouse of a person that died as a result of a service-connected disease or injury, as specified. Fully exempts from property taxation the principal residence of the unmarried surviving spouse of a qualified public safety officer that died in the line of duty, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 1060 (Campbell-R) Local government finance: property tax allocations
Authorizes two or more local agencies within a county to enter into a contract to exchange property tax revenues for Bradley-Burns sales and use tax revenues by a majority vote of the entire membership of the governing body of each affected local agency.
(Died in Assembly Local Government Committee)
SB 1317 (Torlakson-D) Property tax revenues: utilities
Provides a new formula for allocating property tax revenues for state-assessed public utility property constructed after January 1, 2007.
Chapter 872, Statutes of 2006
SB 1400 (Kehoe-D) Property tax: military housing
Defines military facility under military control as a military base that restricts public access to the military base to ensure efficient administration of the possessory interest tax relative to military housing.
Chapter 251, Statutes of 2006
SB 1607 (Machado-D) Property taxation
Makes various minor, technical and non-controversial changes to the property tax laws relative to grandparents-grandchild transfers, welfare exemption, veterans' organization exemptions, and property owned by a limited liability company.
Chapter 224, Statutes of 2006
SB 1633* (Ashburn-R) Property tax: seismic retrofitting
Modifies the definition of newly constructed and new construction for purposes of property tax assessment exclusions for specified seismic retrofit improvements to a structure.
(Died at Assembly Desk)
SB 1637 (Assembly Veterans Affairs Committee) Property tax
Makes several changes to the disabled veterans property tax exemption which could provide enhancements to disabled veterans. Increases taxpayer privacy by providing that documents that contain an applicant's name, address, and social security number are not accessible to the public.
Chapter 677, Statutes of 2006
SB 1658* (Ashburn-R) Property tax: exemption
Exempts, from property tax, personal property that is owned and operated by a qualified organization, which this bill defines as an organization that provides facilities for local and national emergencies, as specified.
(Died in Senate Revenue and Taxation Committee)
SCA 28 (Ashburn-R) Property tax: seismic retrofitting
Amends Section 2(a) of Article XIIIA of the State Constitution to provide that new construction does not include the specific portion of construction or reconstruction of seismic retrofitting components onto an existing structure. Deletes the existing definition limiting the new construction exclusion to the reconstruction or improvement of a structure composed of unreinforced masonry bearing walls necessary to comply with a local ordinance relating to seismic retrofitting. Deletes the 15 year limitation for the new construction exclusion.
(Died at Assembly Desk)
AB 62* (Strickland-R) Property taxation: homeowners' exemption
Defines a "qualified purchaser" as a person that did not own real property that qualified for the homeowners' exemption during the two-year period immediately preceding the purchase of property for which the exemption is claimed.
(Died in Assembly Revenue and Taxation Committee)
AB 117* (Cohn-D) Property tax revenue: Santa Clara County
Repeals the 55 percent cap in Santa Clara County on tax equity allocation funding for the county's four no/low-property-tax cities starting in the 2006-07 fiscal year.
Chapter 342, Statutes of 2006
AB 677 (Parra-D) Property tax revenues
Reduces the amount of the McFarland Recreation and Park District's property tax revenues.
(Failed passage in Senate Local Government Committee)
AB 722* (Emmerson-R) Property taxation: course of construction
Expands the definition of "facilities in the course of construction," for purposes of qualifying for the property tax welfare exemption, to include prospective construction, as evidenced by filing an application for a building permit. The expanded welfare exemption would be granted retroactively to the date of permit application, after the commencement of construction activity.
(Died in Assembly Appropriations Committee)
AB 737 (Jerome Horton-D) Property tax revenue: allocation
Requires that property tax revenue generated by the development of utility-owned property be allocated on a situs basis rather than by the countywide formula for allocating state assessed property used by the Board of Equalization.
(Died in Assembly Appropriations Committee)
AB 919 (Bogh-R) Property tax: sale of tax certificates
Substantially expands the California's Tax Certificate law by allowing every local agency authorized to levy a property tax to sell tax certificates.
(Died in Assembly Appropriations Committee)
AB 926 (Chu-D) Property tax: change in ownership
Replaces the $2,500 cap on the penalty for failure to report a change of ownership statement for property other than property eligible for a homeowners' exemption with a $10,000 cap.
Vetoed by the Governor
AB 1029* (Jerome Horton-D) Property taxation assessments
Permits assessors to estimate the value of real property using available information following a change of ownership where the owner failed to provide the assessor with information regarding the change of ownership.
Vetoed by the Governor
AB 1030* (Umberg-D) Property tax: possessory interest: Miller Convention Center
Provides that any private use of a public convention center that is not more than seven days in a calendar year "lacks the durability necessary to establish a taxable possessory interest in real property."
(Died in Senate Revenue and Taxation Committee)
AB 1033 (Daucher-R) Property tax allocations
Increases property tax allocations to certain county governments that received less than the statewide average percentage of property tax revenues for the 2002-03 fiscal year by transferring property tax revenues from the Educational Revenue Augmentation Fund in each qualifying county, beginning in 2006-07.
(Died in Assembly Appropriations Committee)
AB 1146 (Huff-R) Local government finance: ad valorem property tax revenues
Requires the board of supervisors of each county to negotiate, in good faith, with the governing body of qualified cities within the county to transfer from the county treasury to those cities, an amount equal to a portion of ad valorem property tax revenues apportioned to the county.
(Died in Assembly Local Government Committee)
AB 1590* (Lieber-D) Property tax revenue allocations
Reduces the 2005-06 shift of property tax revenues from enterprise special districts that also perform non-enterprise functions to the Educational Revenue Augmentation Fund in each county.
(Died in Assembly Appropriations Committee)
AB 1596* (Emmerson-R) Property tax shift
Exempts the Yucaipa Valley Water District from the 2005-06 Educational Revenue Augmentation Fund property tax shift.
(Died in Assembly Appropriations Committee)
AB 1615 (Klehs-D) Local governments: tax assessments
Requires cities, counties, special districts and community development agencies to report all past due taxes levied and assessed that are still receivable as part of their annual report to the State Controller's Office.
(Died in Assembly Appropriations Committee)
AB 1717 (Lieber-D) Property tax administration
Establishes the State-County Property Assessment and Revenue for Education Funding Program to provide revenue to counties for property tax administration purposes, beginning in the 2007-08 fiscal year.
(Died in Senate Appropriations Committee)
AB 1798* (Berg-D) Property tax relief: disasters
Adds the severe rainstorms that occurred in selected counties in Northern California from December 17, 2005, to January 3, 2006, to the list of disasters eligible for full state reimbursement of local property tax losses, beneficial homeowners' exemption treatment, full state reimbursement of local agency costs under the Disaster Assistance Act and favorable net operating loss carry forward treatment.
Double-jointed with AB 2735 (Nava-D).
Chapter 896, Statutes of 2006
AB 1890* (Mountjoy-R) Property tax: disaster relief
Increases, from three years to five years, the time frame within which a property owner may transfer the base-year value of property damaged or destroyed in a governor-declared disaster to a replacement property. Specifies that this extension applies to any property acquisition or replacement of a property damaged or destroyed by a disaster occurring on July 1, 2003, or thereafter, and to determinations of base-year values for the 2003-04 and subsequent fiscal years.
Chapter 317, Statutes of 2006
AB 1922* (Walters-R) Property tax exemption
Increases the homeowners' exemption for property tax and related renters' credit against personal income tax to 25 percent of the purchase price of the dwelling.
(Died in Assembly Revenue and Taxation Committee)
AB 2171 (Berg-D) Property tax
Redefines the term "negotiable paper" for property tax purposes. Revises the provisions for the return of replicated property tax payments and sets standards for agreements to recover excess proceeds from the sale of tax defaulted property.
Vetoed by the Governor
AB 2182 (Mullin-D) Property taxation: assessment
Directs the Board of Equalization to establish valuation factors for assessment of certain property used in high-technology and biotechnology businesses.
Chapter 417, Statutes of 2006
AB 2375* (McCarthy-R) Property tax exemption
Exempts from property taxation personal property that is owned and operated by a qualified organization, which this bill defines as an organization that provides facilities for local and national emergencies, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 2577 (Wolk-D) Property tax allocation
Increases property tax allocations to those counties that received less than 11 percent of the total ad valorem property taxes allocated within the county in 2001-02 and have at least 60 percent of the land within the boundaries of the county subject to a contract under the Williamson Act. Specifies that the additional county allocations will be made from the county's Educational Revenue Augmentation Fund, resulting in an increase in state General Fund Proposition 98 costs for K-12 education.
(Died in Assembly Appropriations Committee)
AB 2670 (Aghazarian-R) Property tax: railway companies
Changes the method of assessing regulated railway companies by creating a single countywide tax rate area within each county to which unitary assessed value is allocated and creates a modified situs-based system for allocating property tax revenues from certain new railroad facilities.
Chapter 791, Statutes of 2006
AB 2719 (Houston-R) Senior Citizens Property Tax Postponement Program
Expands the availability of the Senior Citizen and Disabled Homeowners Property Tax Postponement Program.
Chapter 616, Statutes of 2006
AB 2735* (Nava-D) Property tax relief: disasters
Adds the severe rainstorms that occurred in selected counties in California that commenced on December 19, 2005, and March 29, 2006, and the wildfires in San Bernardino County in July 2006, to the list of disasters eligible for full state reimbursement of local property tax losses, beneficial homeowners' exemption treatment, full state reimbursement of local agency costs under the Disaster Assistance Act and favorable net operating loss carry forward treatment.
Double-jointed with AB 1798 (Berg-D).
Chapter 897, Statutes of 2006
AB 2738* (Wyland-R) Property tax: senior citizens
Increases the homeowners' property tax exemption for senior citizens for assessment years beginning on or after January 1, 2007.
(Died in Assembly Revenue and Taxation Committee)
AB 2799* (Strickland-R) Property tax: sibling transfers
Creates an exemption from change of ownership rules for transactions between siblings.
(Died in Assembly Revenue and Taxation Committee)
AB 3076 (Assembly Revenue And Taxation Committee) Taxation
Makes technical and substantive changes to the Board of Equalization administered sales and use tax, the special taxes and fees program, and property tax law.
Chapter 364, Statutes of 2006
ACA 32 (Strickland-R) Property tax: full cash value
For purposes of determining a property's full cash value, authorizes the Legislature to exclude from the definition of "purchased" and "change in ownership" property any or all transfers occurring on or after January 1, 2007, between any individuals, between entities, or between individuals and entities.
(Died in Assembly never being assigned to a committee)
Sales Tax
SB 193* (Maldonado-R) Sales tax exemption: space flight
Expands the existing sales and use tax exemption for the sale or use of space flight property to include group support facilities for space flight operations.
(Died in Senate Revenue and Taxation Committee)
SB 392* (Cedillo-D) Sales tax rate
Increases the state sales and use tax rate by 0.50 percent to fund public safety programs.
(Died in Senate Revenue and Taxation Committee)
SB 552* (Alquist-D) Sales tax exemption: telecommunications
Grants a sales tax exemption for personal property purchased by manufacturers and other taxpayers.
(Died in Senate Revenue and Taxation Committee)
SB 607* (Bowen-D) Sales tax: occasional sale
Changes the definition of occasional sales in the sales and tax law. Defines "a series of sales sufficient in number, scope and character" for purposes of the obligation to obtain a sellers permit (and be obligated to pay the sales and use tax) to mean three or more sales in any 12-month period where the gross receipts from those sales exceeds $1,200.
(Died on Assembly Inactive File)
SB 631* (Dutton-R) Real Investment in California's Economy Program
Provides an exemption from those taxes for the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property, purchased for use by a qualified person, primarily in any state of manufacturing, including the generation of electricity, processing, refining, fabricating, or recycling of property, and introduced into the process, as specified.
(Died in Senate Revenue and Taxation Committee)
SB 801 (Simitian-D) Sales and use taxes: prepayments
Allows a retailer with only one location in this state with an estimated monthly tax liability of not less than $1,400, and not more than $4,000, to file a sales and use tax return on a calendar year basis and to make quarterly prepayments, upon approval of the Board of Equalization.
(Died in Assembly Appropriations Committee)
SB 998* (Margett-R) Sales and use taxes: aircraft fuel
Provides a sales tax exemption for the sale of fuel and petroleum products to air common carriers for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination.
(Died in Senate Revenue and Taxation Committee)
SB 1020 (Migden-D) Bradley-Burns Uniform Sales and Use Tax
Allows a county to provide an additional one-fourth of one percent sales and use tax rate with revenue to go to local transportation purposes.
(Died in Senate Revenue and Taxation Committee)
SB 1060 (Campbell-R) Local government finance
Allows local agencies to exchange property tax revenues for sales tax purposes.
(Died in Assembly Local Government Committee)
SB 1118* (Figueroa-D) Sales tax: soda, food, advertisements
Imposes a tax on soda, qualified retailers, as defined, and excess advertisements on foods of poor nutritional value, as defined and specified. The funds are to be deposited into the Children's Health Insurance Fund created by this bill.
(Died in Senate Revenue and Taxation Committee)
SB 1291* (Alquist-D) Sales tax exemption
Provides a sales tax exemption for personal property purchased by manufacturers and entities engaged in research and development.
(Died in Senate Revenue and Taxation Committee)
SB 1341* (Cedillo-D) Sales tax exemption: thrift stores
Extends the sunset, from January 1, 2007 until January 1, 2012, for the sales and use tax exemption on the sales of used clothing, household items, and other retail items sold by thrift stores operated by a nonprofit organization. Specifies that the purpose of the thrift store must be to obtain revenue for the funding of medical, hospice or social services to individuals with HIV disease or AIDS, and at least 75 percent of the net income derived form the operations of the thrift store must actually be expended for that purpose.
Chapter 373, Statutes of 2006
SB 1449 (Migden-D) Sales and use tax fraud
Establishes a penalty for knowingly collecting sales tax reimbursement and failing to timely remit the sales tax reimbursement to the Board of Equalization (40 percent penalty of the amount not timely remitted).
Chapter 252, Statutes of 2006
SB 1619* (Dutton-R) Sales tax exemption
Exempts from the sales and use tax, until January 1, 2012, those gross receipts in excess of $1.131 per gallon on the sale or purchase of fuel and petroleum products to an air common carrier on a domestic flight.
(Died in Senate Revenue and Taxation Committee)
SB 1643* (Runner-R) Sales tax
Restores the exemption from 5.25 percent state tax for purchases of manufacturing equipment by businesses up to three years old.
(Died in Senate Revenue and Taxation Committee)
AB 9 (Coto-D) Sales and use tax: education finance
Establishes a sales tax on specialized services to increase funding for K-12 education, and specifies the services that fall within that category.
(Died in Assembly Revenue and Taxation Committee)
AB 80* (Houston-R) Sales tax exemption: manufacturers
Creates a state sales and use tax exemption (equal to 5.25 percent) for investment in manufacturing equipment, telecommunication equipment, research and development, and electrical generation activities.
(Died in Assembly Revenue and Taxation Committee)
AB 236* (Bermudez-D) Sales tax exemption: fuel and petroleum products
Exempts from the sales and use tax gross receipts in excess of $0.632 per gallon on the sale or purchase of fuel and petroleum products to an air common carrier on a domestic flight.
(Died in Assembly Revenue and Taxation Committee)
AB 344* (Villines-R) Sales tax exemption
Creates a state sales and use tax exemption for investment in manufacturing equipment, telecommunication equipment, research and development, and electrical generation activities.
(Died in Assembly Revenue and Taxation Committee)
AB 377 (Maze-R) Sales tax exemption
Requires the Department of the California Highway Patrol to test the fuel of diesel-powered highway vehicles for the presence of unauthorized tax-exempt diesel fuel and report its findings, as specified.
(Died in Senate Transportation and Housing Committee)
AB 548* (Garcia-R) Sales tax exemption: back-to-school products
Provides a sales tax exemption from the sale of back-to-school products.
(Died in Assembly Revenue and Taxation Committee)
AB 845* (Ridley-Thomas-D) Sales tax exemption: manufacturers
Creates a sales and use tax exemption and a personal income tax and corporation tax credit for investment in manufacturing equipment for taxable years beginning on or after January 1, 2006.
(Died in Assembly Revenue and Taxation Committee)
AB 1418 (Jerome Horton-D) Tax delinquencies
Requires, effective January 1, 2007, the Board of Equalization (on a quarterly basis) and the Franchise Tax Board (on an annual basis) to make public record lists of the top 250 taxpayers with delinquencies in excess of $100,000, as specified.
Chapter 716, Statutes of 2006
AB 1580* (Torrico-D) Sales tax exemption: manufacturing/telecommunications
Creates a state sales and use tax exemption for purchases by qualified persons primarily engaged in specified activities, including manufacturing, telecommunications, research and development, construction contracting, software production, cable distribution, and wholesale distribution of recycling products.
(Died in Assembly Revenue and Taxation Committee)
AB 1589 (Villines-R) Sales tax: interest
Revises the interest calculation provisions for tax and fee programs administered by the Board of Equalization so that the same rate of interest is applied to both underpayments and overpayments of tax. Presently, the rate of interest charged taxpayers on underpayments is seven percent, and the rate of interest refunded to taxpayers on overpayments is one percent.
(Died in Assembly Appropriations Committee)
AB 1613* (Klehs-D) Sales tax: construction contractors
Specifies that a construction contractor is the consumer, not the retailer, of a solar energy system furnished and installed in the performance of a construction contract for the improvement of real property.
(Died in Assembly Revenue and Taxation Committee)
AB 1618* (Klehs-D) Sales tax exemption
Provides a sales and use tax exemption on tangible personal property purchased by a qualified contractor used to manufacture alternative fuel prototype buses pursuant to a qualified research and development contract.
(Died in Assembly Appropriations Committee)
AB 1631* (Klehs-D) Sales tax exemption: fuel cell vehicles
Exempts, from the sales and use tax, a fuel cell vehicle or a fuel cell system sold or leased to a qualified person, as defined.
(Died in Senate Revenue and Taxation Committee)
AB 1644* (De La Torre-D) Sales tax exemption
Repeals the sales and use tax exemption for farm equipment and machinery purchased by farmers and other persons engaged in producing and harvesting agricultural products.
(Died in Assembly Revenue and Taxation Committee)
AB 1692 (Jerome Horton-D) Sales tax: collection
Requires the Board of Equalization to allow a retailer, if specified laws are complied with, a sales and use tax remittance fee, in an amount equal to two percent of the taxes remitted, as reimbursement for the retailer's costs incurred in compliance with the laws that apply to the collection, remittance and reporting of those taxes.
(Died in Assembly Revenue and Taxation Committee)
AB 1809* (Assembly Budget Committee) Sales tax
Enacts various revenue and tax administration provisions of the 2006-07 Budget agreement. Among other provisions, extends the yacht tax provision by one year.
Adopts revised simplified methodology developed by the Board of Equalization and recommended by the Legislative Analyst to allocate Sales and Use Tax administrative costs among the state, the local Bradley-Burns tax, and special taxing jurisdictions. The methodology allocates costs primarily on a revenue benefit basis with the cost of return processing (25 percent of the total) allocated on the basis of return lines used in filed tax returns.
Chapter 49, Statutes of 2006
AB 1999* (Torrico-D) Sales tax
Imposes a sales tax on the sale of, or the storage use, or other consumption of, tangible personal property that is harmful matter in this state, at a rate of 41 percent, to be used to support survivors of domestic violence and sexual assault.
(Died in Assembly Revenue and Taxation Committee)
AB 2089* (Tran-R) Sales tax exemption
Provides a sales tax exemption from the sale of disaster preparedness products.
(Died in Assembly Revenue and Taxation Committee)
AB 2096* (Parra-D) Sales tax exemption: firearm safety service
Exempts from the sales and use tax the purchase of a firearm safety device or gun safe, as defined, beginning January 1, 2007.
(Died in Assembly Appropriations Committee)
AB 2218* (Torrico-D) Sales tax exemption: manufacturers
Exempts from the state sales and use tax purchases of manufacturing equipment for a 10-year period, beginning January 1, 2007. In order to maintain eligibility for the exemption, an employer will need to demonstrate to the Board of Equalization that it continues to employ at least as many employees as in the prior year, beginning in 2008.
(Died in Assembly Appropriations Committee)
AB 2239* (Emmerson-R) Sales and use tax: vehicles
Allows an owner to present evidence to rebut the presumption that a vehicle purchased out of California, but brought into the state within 12 months of its purchase, is subject to California use tax.
Chapter 352, Statutes of 2006
AB 2320* (La Malfa-R) Sales tax: wireless communication services
Specifies that the "gross receipts" and "sales price" from the retail sale of a wireless communication device is limited to the amount charged for the sale of that device when it is sold in a bundled transaction.
(Died in Assembly Revenue and Taxation Committee)
AB 2395* (Villines-R) Sales tax exemption: manufacturers
Creates a state sales and use tax exemption and a personal income tax and corporation tax credit for investment in manufacturing equipment (collectively the MIC) for taxable years beginning on or after January 1, 2006.
(Died in the Assembly Revenue and Taxation Committee)
AB 2469 (Evans-D) Sales Tax Growth Account
Allows eligible counties to request advanced payments from the Sales Tax Growth Account to fund in-home supportive services.
Vetoed by the Governor
AB 2533* (Leno-D) Sales tax exemption: art works
Provides an exemption from Sales and Use Tax to original works of art leased for 35 years or more from one nonprofit organization to another, or leased by a state or local government.
Chapter 281, Statutes of 2006
AB 2621* (Strickland-R) Sales tax: gasoline
Provides a sales and use tax exemption for the sale and purchase of gasoline.
(Died in Assembly Revenue and Taxation Committee)
AB 2806* (Hancock-D) Sales tax: solar panels and photovoltaic cells
Allows solar panels and photovoltaic cells included as part of a solar energy system to be considered materials for sales tax purposes.
(Died in Senate Revenue and Taxation Committee)
AB 2873 (Wolk-D) Local sales tax rates: transportation
Authorizes a county to impose an additional .25 percent sales and use tax rate for a local transportation fund.
(Died in Senate Revenue and Taxation Committee)
Miscellaneous
SB 216 (Dutton-R) Tax functions
Abolishes the Franchise Tax Board, and provides for the transfer of its powers and duties to the Board of Equalization (BOE), operative January 1, 2007. Provides for the transfer of the tax administrative functions performed by the Employment Development Department and the Department of Insurance to the BOE, operative January 1, 2007.
(Died in Senate Government Modernization, Efficiency and Accountability Committee)
SB 280 (Campbell-R) Tax administration
Enacts the Taxpayer Privacy Bill of Rights and expands the responsibilities of the Taxpayers' Rights Advocate.
(Died in Senate Revenue and Taxation Committee)
SB 564* (Torlakson-D) Cigarette tax
Imposes three tax increases on cigarettes and triggers a tax increase on all tobacco products to fund child health programs.
(Died in Senate Revenue and Taxation Committee)
SB 633 (Dutton-R) Taxation: state agencies: burden of proof
Provides, for purposes of the taxes and fees administered by the Board of Equalization, that the BOE shall have the burden of proof by clear and convincing evidence in sustaining its assertion of penalties for intent to evade or fraud, as provided, in any proceedings, other than a criminal proceeding, with respect to a factual or legal issue related to ascertaining the tax liability of a taxpayer.
(Died in Senate Judiciary Committee)
SB 656 (Romero-D) Alcohol tax
Authorizes counties, with voter approval, to levy a local tax on the consumption of beer, wine and distilled spirits consumed on the premises of the seller of one of these products.
(Died in Senate Revenue and Taxation Committee)
SB 747 (Machado-D) Tax professionals: discipline
Increases penalties and professional reviews for aiders and abettors of abusive tax shelters.
(Died in Assembly Revenue and Taxation Committee)
SB 1208 (Ortiz-D) Cigarette Tax Law
Facilitates the collection of taxes on cigarettes and tobacco products sold to residents of California over the Internet or by mail order.
Vetoed by the Governor
SB 1374 (Cedillo-D) Business license tax
Extends the sunset date on the current law that allows the Franchise Tax Board to provide information to tax officials of any city in California from December 31, 2008 to December 31, 2011, which enables cities to more effectively collect outstanding business license taxes.
Chapter 513, Statutes of 2006
SB 1467 (Maldonado-R) Nontax collection
Authorizes counties to use, for tax enforcement purposes, the information that is required by the Personal Responsibility and Work Opportunity Reconciliation Act, among other laws, to be reported to the Employment Development Department for the purpose of enforcing collections under nontax collection programs that the Franchise Tax Board is required to administer.
(Died in Senate Judiciary Committee)
SB 1498 (Dutton-R) Vehicle license fee
Exempts deployed military personnel from paying a vehicle license fee and vehicle registration fees on a single vehicle.
(Died in Senate Appropriations Committee)
SB 1522* (Aanestad-R) Diesel fuel tax
Exempts local emergency services providers from payment of diesel fuel excise taxes and makes related conforming changes.
(Died in Senate Transportation and Housing Committee)
SB 1597 (Denham-R) Emergency Telephone Users Surcharge Act
Declares that monies raised pursuant to the Emergency Telephone Users Surcharge Act shall be held in trust for future 911 emergency service projects.
Chapter 73, Statutes of 2006
SCA 8 (Simitian-D) Parcel tax
Authorizes a school district, community college district, or county office of education to establish a local parcel tax with the approval of 55 percent of voters, instead of two-thirds of voters as currently required.
(Died on Senate Inactive File)
SCA 9 (Ducheny-D) California Tax Commission
Changes the name of the Board of Equalization to the California Tax Commission (Commission) and increases the membership to nine voting members, as provided. Requires the Commission, in addition to performing the duties of the former board, to collect and administer taxes on or measured by income and taxes withheld from wages, and to conduct administrative review of state tax matter determinations.
(Died in Senate Revenue and Taxation Committee)
AB 377 (Maze-R) Diesel fuel testing: pilot program
Establishes a three-year pilot program requiring the California Highway Patrol to test the fuel of diesel-powered highway vehicles for the presence of unauthorized, tax-exempt diesel fuel. The program will be conducted in the counties of Fresno, Kern, and Tulare.
(Died in Senate Transportation and Housing Committee)
AB 385 (Lieber-D) Special taxes
Allows school districts imposing special taxes to exempt Supplemental Social Security Income recipients because it would be difficult for those recipients to pay these taxes.
Chapter 41, Statutes of 2006
AB 674 (Klehs-D) Diesel fuel
Changes the method by which the excise tax on clear diesel fuel used on a farm for farming purposes is refunded.
(Failed passage on Assembly Floor)
AB 735 (Arambula-D) Tax exceptions review
Requires the Legislative Analyst and the Assembly and Senate Revenue and Taxation Committees to review tax exceptions and make recommendations as to deletion and modification.
(Died in Assembly Revenue and Taxation Committee)
AB 793 (Benoit-R) Unemployment insurance taxes
Requires the Employment Development Department to develop and administer the Employment Tax Amnesty Program of 2006, wherein an employer may apply for the waiver of unpaid penalties, and interest on those penalties, that are imposed, on or before December 31, 2004.
(Died in Assembly Insurance Committee)
AB 799 (Leno-D) Vehicle license fee: San Francisco
Authorizes the Board of Supervisors of the City and County of San Francisco to place a measure on the ballot to impose a vehicle license fee on vehicles registered in San Francisco.
Vetoed by the Governor
AB 1124 (Wyland-R) Taxation: employees
Amends existing law concerning the classification of individuals as employees or independent contractors by establishing specified "safe harbors" for purposes of unemployment insurance and withholding taxes on wages.
(Failed passage in Assembly Labor and Employment Committee)
AB 1274 (Jerome Horton-D) Telephony services: taxes and surcharges
Exempts prepaid mobile telephone services from the imposition of any state or local tax, fee, or surcharge.
(Died in Assembly Utilities and Commerce Committee)
AB 1615 (Klehs-D) Tax accounts: local governments
Requires cities, counties, special districts, and community redevelopment agencies to report all past due taxes levied and assessed that are still receivable as part of their annual report to he State Controller's Office.
(Died in Assembly Appropriations Committee)
AB 1749 (Assembly Governmental Organization Committee) Cigarette tax
Requires a manufacturer or importer of tobacco products to obtain a license under the state tobacco licensing program administered by the Board of Equalization. Revises the definition of "importer," and makes other clarifying changes. Allows additional payment alternatives for a distributor that desires to defer payments for stamps or meter register settings.
Chapter 501, Statutes of 2006
AB 1805* (Assembly Budget Committee) Vehicle license fees
Implements the local government portions of the 2006 Budget Act, which among other provisions, reinstates the allocation mechanism for excess vehicle license fee compliance revenue.
Chapter 78, Statutes of 2006
AB 2001 (Cogdill-R) Cigarettes and tobacco products
Deletes the January 1, 2007 sunset date on the bonding, remittance, and reporting requirements that the Board of Equalization (BOE) applies to tobacco product distributors who submit twice-monthly payments of applicable tobacco taxes. Specifies that the security deposit required by the BOE from distributors who defer submittal of tobacco tax payments must be in the form of cash, a cash equivalent, or a surety bond.
Chapter 70, Statutes of 2006
AB 2013* (Saldana-D) Alcoholic tax
Requires all surtaxes, penalties, and interest, resulting from the reclassification of an alcoholic beverage from a beer to a distilled spirit, be transferred to the Youth Alcohol Problem Prevention Fund created by this bill.
(Died in Assembly Governmental Organization Committee)
AB 2016 (Haynes-R) Franchise Tax Board
Transfers the duties and powers of the Franchise Tax Board and the tax-related functions of the Employment Development Department to the Board of Equalization.
(Died in Assembly Appropriations Committee)
AB 2325* (Nation-D) Vehicle tax fuel
Increases the motor vehicle fuel tax for the purpose of funding transportation projects and alternative fuel development.
(Died in Assembly Revenue and Taxation Committee)
AB 2344 (Chu-D) Underground Economy and Tax Gap Act of 2006
Requires the Department of Employment Development to develop and administer an amnesty program and requires the Franchise Tax Board to develop and administer a second voluntary compliance initiative.
(Died in Senate Revenue and Taxation Committee)
AB 2981 (La Malfa-R) Diesel Fuel Tax Law
Excludes diesel fuel for use on a farm for farming purposes from the collection and refund procedures of the Diesel Fuel Tax, as specified.
(Died in Assembly Revenue and Taxation Committee)
AB 2987 (Nunez-D) Cable and video service: franchise fee
Requires all holders of state-issued franchises to pay the local government a rent or toll in the form of a "franchise fee" for the use of the public right-of-way. Specifies that the rent or toll cannot exceed the franchise fee that is paid by the incumbent cable provider today. After the current franchises expire, the "fee" will be set at five percent of gross revenue, or the local entity can set the "fee" at a lower level. Federal and state law already cap franchise fees at five percent.
Chapter 700, Statutes of 2006
AB 3076 (Assembly Revenue And Taxation Committee) Omnibus tax bill
Allows the Executive Director and Chief Counsel of the Board of Equalization (BOE) to approve special tax and fee settlements not exceeding $5,000. Allows BOE to accept offers-in-compromise under several tax laws under specified conditions. Clarifies provisions allowing motor vehicle fuel suppliers to claim a credit in lieu of a refund for tax-paid fuel that is used off road, exported, sold to a consulate officer or employee, or delivered and removed from a terminal. Allows BOE to approve a refund for overpayment of tax, penalty, or interest, under several tax and fee laws if filed within three years. Removes the intercity bus exemption from the prohibition against using dyed diesel fuel. Requires BOE to give notice of the determination of tax liability to a customer who failed to pay for diesel fuel purchased within three years of the last day of the calendar month following the reporting period that the customer's supplier took a credit for the tax previously paid due to the bad debt. Clarifies that, in addition to corporations, limited liability companies, limited partnerships, limited liability partnerships, general partnerships, and sole proprietorships that pay a specified fee related to hazardous materials will be required to file a specified form with BOE.
Chapter 364, Statutes of 2006
Similar legislation was AB 2326 (Walters-R) concerning granting the Chief Counsel of the Franchise Tax Board substantial discretion to abate the amnesty penalty enacted as part of last year's tax amnesty program, which died in Assembly Revenue and Taxation Committee.
ACA 7 (Nation-D) Special taxes
Lowers the voter approval requirement for a city, county or special district to impose a special tax from two-thirds to 55 percent of the voters voting on the measure.
(Died in Assembly Appropriations Committee)
ACA 14 (DeVore-R) Board of Equalization
Replaces the Board of Equalization with the California Tax Commission.
(Died in Assembly Appropriations Committee)
ACA 16 (Gordon-D) Special tax
Lowers the vote threshold for approval of a special tax for the purpose of providing supplemental funding for sheriff, police, or fire protection services from a two-thirds to a 55 percent majority of votes cast.
(Died on Assembly Inactive File)
ACA 36 (Nation-D) Motor vehicle fuel taxes
Imposes an additional excise tax of five cents per gallon on distributors of motor vehicle fuel beginning on January 1, 2007 and annually increases this tax, in five cent increments, to 25 cents per gallon on January 1, 2011, and thereafter. Specifies that the additional revenues from the tax shall be used, upon appropriation by the Legislature, only for purposes of regional transportation improvements and alternative energy.
(Died in the Assembly being unassigned to a committee)
ACA 39 (Haynes-R) Motor vehicle fuels taxes
Suspend the levy of any taxes on motor vehicle fuels during the month immediately following any high-price month, which is defined as any month during which the Board of Equalization determines on the 21st day that the average retail price in this state for motor vehicle fuels for the immediately preceding 30 days was equal to or greater than $2.50 per gallon.
(Died in the Assembly never being assigned to a committee)
| Bill | Author and Bill Title | Reference Links |
|---|---|---|
| SB 6* |
Ducheny-D Enterprise zones |
Other Income and Corporation Tax |
| SB 17 |
Escutia-D Property tax: change in ownership |
Property Tax |
| SB 26* |
Hollingsworth-R Income taxes |
Other Income and Corporation Tax |
| SB 27* |
Escutia-D Tax credit carryovers |
Other Income and Corporation Tax |
| SB 30* |
Speier-D Tax deductions: college savings plans |
Other Income and Corporation Tax |
| SB 58* |
Murray-D Tax credit: motion pictures |
Other Income and Corporation Tax |
| SB 75 |
Dunn-D Budget Act of 2005: augmentation |
Other Budget Legislation |
| SB 139* |
Margett-R Tax credit: long-term care insurance |
Other Income and Corporation Tax |
| SB 149 |
Speier-D Broadmoor Police District: property tax shift |
Property Tax |
| SB 155 |
Escutia-D Payment of property taxes |
Property Tax |
| SB 173* |
Maldonado-R Tax deductions: Health Savings Accounts |
Other Income and Corporation Tax |
| SB 193* |
Maldonado-R Sales tax exemption: space flight |
Sales Tax |
| SB 195* |
Maldonado-R Tax credit: health insurance |
Other Income and Corporation Tax |
| SB 216 |
Dutton-R Tax functions |
Miscellaneous |
| SB 217* |
Dutton-R Income taxes: claim of right |
Other Income and Corporation Tax |
| SB 243* |
Dutton-R Property tax credit: military personnel |
Other Income and Corporation Tax |
| SB 259* |
Campbell-R Corporation tax: "S" corporation |
Other Income and Corporation Tax |
| SB 280 |
Campbell-R Tax administration |
Miscellaneous |
| SB 306* |
Ackerman-R Budget Act of 2005: special statewide election expenses |
Other Income and Corporation Tax |
| SB 333* |
Campbell-R Property tax reassessment |
Property Tax |
| SB 392* |
Cedillo-D Sales tax rate |
Sales Tax |
| SB 407 |
Margett-R Corporate taxes: Postsecondary Education Trust Fund |
Other Income and Corporation Tax |
| SB 409* |
Kehoe-D Budget Act of 2005: Supplemental Health Funding |
Other Budget Legislation |
| SB 486 |
Migden-D Property tax revenues |
Property Tax |
| SB 490 |
Lowenthal-D Property tax revenues |
Property Tax |
| SB 501 |
Machado-D Property tax: state assessed property |
Property Tax |
| SB 531 |
Ortiz-D Student financial aid |
Other Budget Legislation |
| SB 552* |
Alquist-D Sales tax exemption: telecommunications |
Sales Tax |
| SB 553* |
Dutton-R Income tax: Individual Homeownership Development Account |
Other Income and Corporation Tax |
| SB 564* |
Torlakson-D Cigarette tax |
Miscellaneous |
| SB 599 |
Machado-D Property tax |
Property Tax |
| SB 607* |
Bowen-D Sales tax: occasional sale |
Sales Tax |
| SB 631* |
Dutton-R Tax credit: Real Investment |
Other Income and Corporation Tax Sales Tax |
| SB 633 |
Dutton-R Taxation: state agencies: burden of proof |
Miscellaneous |
| SB 656 |
Romero-D Alcohol tax |
Miscellaneous |
| SB 663* |
Migden-D Corporation taxes: water's-edge election |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 703 |
Machado-D Tax liens |
Property Tax |
| SB 747 |
Machado-D Tax professionals: discipline |
Miscellaneous |
| SB 801 |
Simitian-D Sales and use taxes: prepayments |
Sales Tax |
| SB 805 |
Machado-D Property taxation: change of ownership |
Property Tax |
| SB 995* |
Florez-D Income tax: tax exempt bonds for tribal nations |
Other Income and Corporation Tax |
| SB 998* |
Margett-R Sales and use taxes: aircraft fuel |
Sales Tax |
| SB 1001* |
Ashburn-R Tax credits: sales |
Other Income and Corporation Tax |
| SB 1005* |
Florez-D Property tax exemption: spouses of deceased veterans |
Property Tax |
| SB 1017 |
Campbell-R Taxation: solar energy |
Other Income and Corporation Tax |
| SB 1020 |
Migden-D Bradley-Burns Uniform Sales and Use Tax |
Sales Tax |
| SB 1060 |
Campbell-R Local government finance: property tax allocations |
Property Tax Sales Tax |
| SB 1118* |
Figueroa-D Sales tax: soda, food, advertisements |
Sales Tax |
| SB 1130* |
Senate Budget And Fiscal Review Committee Human services cleanup legislation |
State Budget Legislation |
| SB 1131* |
Senate Budget And Fiscal Review Committee Technical cleanup to the Education budget trailer bill |
State Budget Legislation |
| SB 1132* |
Senate Budget And Fiscal Review Committee Transportation budget trailer bill |
State Budget Legislation |
| SB 1135 |
Senate Budget And Fiscal Review Committee Agricultural Worker Transportation Grant Program |
State Budget Legislation |
| SB 1137* |
Ducheny-D Substance abuse and crime prevention |
State Budget Legislation |
| SB 1154 |
Senate Budget And Fiscal Review Committee Budget Act of 2005: deficiencies |
State Budget Legislation |
| SB 1208 |
Ortiz-D Cigarette Tax Law |
Miscellaneous |
| SB 1249* |
Alquist-D Income tax checkoff: seniors |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SB 1263* |
Alquist-D Income tax deduction: long-term care insurance |
Other Income and Corporation Tax |
| SB 1291* |
Alquist-D Sales tax exemption |
Sales Tax |
| SB 1317 |
Torlakson-D Property tax revenues: utilities |
Property Tax |
| SB 1341* |
Cedillo-D Sales tax exemption: thrift stores |
Sales Tax |
| SB 1355 |
Hollingsworth-R Income tax returns |
Other Income and Corporation Tax |
| SB 1374 |
Cedillo-D Business license tax |
Miscellaneous |
| SB 1400 |
Kehoe-D Property tax: military housing |
Property Tax |
| SB 1449 |
Migden-D Sales and use tax fraud |
Sales Tax |
| SB 1467 |
Maldonado-R Nontax collection |
Miscellaneous |
| SB 1498 |
Dutton-R Vehicle license fee |
Miscellaneous |
| SB 1522* |
Aanestad-R Diesel fuel tax |
Miscellaneous |
| SB 1584* |
Runner-R Income tax: health savings accounts |
Other Income and Corporation Tax |
| SB 1597 |
Denham-R Emergency Telephone Users Surcharge Act |
Miscellaneous |
| SB 1606 |
Maldonado-R State budget: two-year budget |
Other Budget Legislation |
| SB 1607 |
Machado-D Property taxation |
Property Tax |
| SB 1619* |
Dutton-R Sales tax exemption |
Sales Tax |
| SB 1633* |
Ashburn-R Property tax: seismic retrofitting |
Property Tax |
| SB 1637 |
Assembly Veterans Affairs Committee Property tax |
Property Tax |
| SB 1639* |
Dutton-R Income tax credit: health insurance |
Other Income and Corporation Tax |
| SB 1643* |
Runner-R Sales tax |
Sales Tax |
| SB 1658* |
Ashburn-R Property tax: exemption |
Property Tax |
| SB 1713 |
Ashburn-R Income/corporation taxes: suit for tax |
Other Income and Corporation Tax |
| SB 1768* |
Hollingsworth-R Income tax credit |
Other Income and Corporation Tax |
| SB 1784 |
Kuehl-D Taxation: health insurance |
Other Income and Corporation Tax |
| SB 1827 |
Migden-D Taxation: domestic partners |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| SCA 2 |
McClintock-R Budget process: mid-year adjustments |
Other Budget Legislation |
| SCA 5 |
McClintock-R Mid-year budget adjustments |
Other Budget Legislation |
| SCA 7 |
Torlakson-D Transportation Investment Fund |
State Budget Legislation |
| SCA 8 |
Simitian-D Parcel tax |
Miscellaneous |
| SCA 9 |
Ducheny-D California Tax Commission |
Miscellaneous |
| SCA 21 |
Runner-R State budget: bonded indebtedness |
Other Budget Legislation |
| SCA 28 |
Ashburn-R Property tax: seismic retrofitting |
Property Tax |
| AB 3* |
Blakeslee-R Income tax: deduction: education savings |
Other Income and Corporation Tax |
| AB 6* |
Chan-D Income tax rates |
Other Income and Corporation Tax |
| AB 9 |
Coto-D Sales and use tax: education finance |
Sales Tax |
| AB 29* |
Nava-D Income tax: credentialed teachers' credit |
Other Income and Corporation Tax |
| AB 34* |
Ruskin-D Corporation tax |
Other Income and Corporation Tax |
| AB 37* |
Torrico-D Income taxes: credits: Quality Job Creation Tax Credit |
Other Income and Corporation Tax |
| AB 62* |
Strickland-R Property taxation: homeowners' exemption |
Property Tax |
| AB 80* |
Houston-R Sales tax exemption: manufacturers |
Sales Tax |
| AB 117* |
Cohn-D Property tax revenue: Santa Clara County |
Property Tax |
| AB 218* |
Maze-R Tax credit: medical care professionals |
Other Income and Corporation Tax |
| AB 236* |
Bermudez-D Sales tax exemption: fuel and petroleum products |
Sales Tax |
| AB 293* |
Maze-R Tax credit: doctors |
Other Income and Corporation Tax |
| AB 294* |
Blakeslee-R Tax credit: National Guard |
Other Income and Corporation Tax |
| AB 298* |
Berg-D Tax credit: caregivers |
Other Income and Corporation Tax |
| AB 344* |
Villines-R Sales tax exemption |
Sales Tax |
| AB 377 |
Maze-R Sales tax exemption |
Sales Tax Miscellaneous |
| AB 385 |
Lieber-D Special taxes |
Miscellaneous |
| AB 398* |
Villines-R Income tax conformity |
Other Income and Corporation Tax |
| AB 441* |
Chu-D Corporation tax |
Other Income and Corporation Tax |
| AB 548* |
Garcia-R Sales tax exemption: back-to-school products |
Sales Tax |
| AB 661* |
Plescia-R Income tax deduction: Health Savings Account |
Other Income and Corporation Tax |
| AB 666* |
Bermudez-D Tax deduction: dividends |
Other Income and Corporation Tax |
| AB 674 |
Klehs-D Diesel fuel |
Miscellaneous |
| AB 675 |
Klehs-D Corporation taxes: book income |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 677 |
Parra-D Property tax revenues |
Property Tax |
| AB 722* |
Emmerson-R Property taxation: course of construction |
Property Tax |
| AB 735 |
Arambula-D Tax exceptions review |
Miscellaneous |
| AB 737 |
Jerome Horton-D Property tax revenue: allocation |
Property Tax |
| AB 777* |
Nunez-D Tax credits: motion picture production |
Other Income and Corporation Tax |
| AB 793 |
Benoit-R Unemployment insurance taxes |
Miscellaneous |
| AB 799 |
Leno-D Vehicle license fee: San Francisco |
Miscellaneous |
| AB 836 |
Huff-R State agency budgets: zero-based budgeting |
Other Budget Legislation |
| AB 838* |
Saldana-D Tax credit: vehicles |
Other Income and Corporation Tax |
| AB 845* |
Ridley-Thomas-D Tax credit: manufacturers |
Other Income and Corporation Tax Sales Tax |
| AB 906* |
Houston-R Tax credits: development costs |
Other Income and Corporation Tax |
| AB 912* |
Ridley-Thomas-D Income tax credit: housing disaster relief |
Other Income and Corporation Tax |
| AB 919 |
Bogh-R Property tax: sale of tax certificates |
Property Tax |
| AB 926 |
Chu-D Property tax: change in ownership |
Property Tax |
| AB 957 |
Haynes-R Tax credit: California New Markets Venture |
Other Income and Corporation Tax |
| AB 970 |
Torrico-D Corporation tax |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 995* |
Canciamilla-D Tax credit: small business health insurance |
Other Income and Corporation Tax |
| AB 1028* |
Jerome Horton-D Manufacturers' investment credit: butcher activity |
Other Income and Corporation Tax |
| AB 1029* |
Jerome Horton-D Property taxation assessments |
Property Tax |
| AB 1030* |
Umberg-D Property tax: possessory interest: Miller Convention Center |
Property Tax |
| AB 1033 |
Daucher-R Property tax allocations |
Property Tax |
| AB 1037* |
Frommer-D Corporation tax: sales factor |
Other Income and Corporation Tax |
| AB 1046 |
Frommer-D ReadyReturn Tax Program |
Other Income and Corporation Tax |
| AB 1124 |
Wyland-R Taxation: employees |
Miscellaneous |
| AB 1146 |
Huff-R Local government finance: ad valorem property tax revenues |
Property Tax |
| AB 1177 |
Chan-D Income tax rates |
Other Income and Corporation Tax |
| AB 1224* |
Haynes-R Tax credits: qualified equity investment |
Other Income and Corporation Tax |
| AB 1262* |
Haynes-R Tax credit: educational assistance organization |
Other Income and Corporation Tax |
| AB 1274 |
Jerome Horton-D Telephony services: taxes and surcharges |
Miscellaneous |
| AB 1282* |
Mullin-D Income tax credits: child care |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1375* |
Nation-D Corporation tax: tax surcharge |
Other Income and Corporation Tax |
| AB 1418 |
Jerome Horton-D Tax delinquencies: disclosure |
Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| AB 1488* |
Wyland-R Income and corporation taxes: capital gains |
Other Income and Corporation Tax |
| AB 1525* |
Levine-D Corporation taxes: reporting requirement |
Other Income and Corporation Tax |
| AB 1535 |
Nunez-D Instructional School Gardens Program |
State Budget Legislation |
| AB 1573* |
Garcia-R Income tax deductions: Individual Development Accounts |
Other Income and Corporation Tax |
| AB 1580* |
Torrico-D Sales tax exemption: manufacturing/telecommunications |
Sales Tax |
| AB 1582* |
Dymally-D Corporation tax credits: digital arts |
Other Income and Corporation Tax |
| AB 1589 |
Villines-R Sales tax: interest |
Sales Tax |
| AB 1590* |
Lieber-D Property tax revenue allocations |
Property Tax |
| AB 1596* |
Emmerson-R Property tax shift |
Property Tax |
| AB 1613* |
Klehs-D Sales tax: construction contractors |
Sales Tax |
| AB 1614* |
Klehs-D Income taxes: limited liability companies |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 1615 |
Klehs-D Local governments: tax assessments |
Property Tax Miscellaneous |
| AB 1618* |
Klehs-D Sales tax exemption |
Sales Tax |
| AB 1631* |
Klehs-D Sales tax exemption: fuel cell vehicles |
Sales Tax |
| AB 1644* |
De La Torre-D Tax credits and exemptions |
Other Income and Corporation Tax Sales Tax |
| AB 1692 |
Jerome Horton-D Sales tax: collection |
Sales Tax |
| AB 1717 |
Lieber-D Property tax administration |
Property Tax |
| AB 1749 |
Assembly Governmental Organization Committee Cigarette tax |
Miscellaneous |
| AB 1766 |
Dymally-D Enterprise zones |
Other Income and Corporation Tax |
| AB 1798* |
Berg-D Income tax: disaster relief |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 1801* |
Laird-D Budget Act of 2006 |
State Budget Legislation |
| AB 1802* |
Assembly Budget Committee Education budget trailer bill |
State Budget Legislation |
| AB 1803* |
Assembly Budget Committee Resources Budget Trailer Bill |
State Budget Legislation |
| AB 1805* |
Assembly Budget Committee Local Government budget trailer bill |
State Budget Legislation Miscellaneous |
| AB 1806* |
Assembly Budget Committee General Government Trailer Bill |
State Budget Legislation |
| AB 1807* |
Assembly Budget Committee Health budget trailer bill |
State Budget Legislation |
| AB 1808* |
Assembly Budget Committee Human Services budget trailer bill |
State Budget Legislation |
| AB 1809* |
Assembly Budget Committee Budget trailer bill: Sales tax: tax action |
State Budget Legislation Income Tax/Corporation Tax - Chaptered and Vetoed Sales Tax |
| AB 1810 |
Assembly Budget Committee Budget Act of 2005: augmentation |
State Budget Legislation |
| AB 1811* |
Laird-D Budget Act of 2006: modifications |
State Budget Legislation |
| AB 1812* |
Assembly Budget Committee Budget trailer bill |
State Budget Legislation |
| AB 1813 |
Assembly Budget Committee Hazardous materials budget trailer bill clean-up |
State Budget Legislation |
| AB 1847* |
Leslie-R Income/corporation tax credit |
Other Income and Corporation Tax |
| AB 1887* |
Dymally-D Corporation tax credit: digital media arts training |
Other Income and Corporation Tax |
| AB 1890* |
Mountjoy-R Property tax: disaster relief |
Property Tax |
| AB 1914 |
DeVore-R Tax form 2EZ |
Other Income and Corporation Tax |
| AB 1922* |
Walters-R Income tax credit |
Other Income and Corporation Tax Property Tax |
| AB 1937* |
DeVore-R Income/corporation tax: prescription drug plans |
Other Income and Corporation Tax |
| AB 1999* |
Torrico-D Sales tax |
Sales Tax |
| AB 2001 |
Cogdill-R Cigarettes and tobacco products |
Miscellaneous |
| AB 2013* |
Saldana-D Alcoholic tax |
Miscellaneous |
| AB 2016 |
Haynes-R Franchise Tax Board |
Miscellaneous |
| AB 2032* |
Lieu-D Income/corporation tax credit: research and development |
Other Income and Corporation Tax |
| AB 2033* |
Lieu-D Joint Strike Fighter and Crew Exploration Vehicle |
Other Income and Corporation Tax |
| AB 2037* |
Plescia-R Tax credits: school contributions |
Other Income and Corporation Tax |
| AB 2085 |
Parra-D Income taxes: California Military Family Relief |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2089* |
Tran-R Sales tax exemption |
Sales Tax |
| AB 2096* |
Parra-D Sales tax exemption: firearm safety service |
Sales Tax |
| AB 2128* |
Torrico-D Tax: credits: commuter benefits |
Other Income and Corporation Tax |
| AB 2171 |
Berg-D Property tax |
Property Tax |
| AB 2182 |
Mullin-D Property taxation: assessment |
Property Tax |
| AB 2218* |
Torrico-D Sales tax exemption: manufacturers |
Sales Tax |
| AB 2239* |
Emmerson-R Sales and use tax: vehicles |
Sales Tax |
| AB 2245* |
La Suer-R Tax: qualified disabled veterans |
Other Income and Corporation Tax |
| AB 2270* |
Houston-R Income taxes: net operating losses |
Other Income and Corporation Tax |
| AB 2319* |
Villines-R Minimum annual tax |
Other Income and Corporation Tax |
| AB 2320* |
La Malfa-R Sales tax: wireless communication services |
Sales Tax |
| AB 2325* |
Nation-D Vehicle tax fuel |
Miscellaneous |
| AB 2341* |
Villines-R Tax clearance certificate |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2344 |
Chu-D Underground Economy and Tax Gap Act of 2006 |
Miscellaneous |
| AB 2352* |
Bogh-R Tax credits: military service |
Other Income and Corporation Tax |
| AB 2375* |
McCarthy-R Property tax exemption |
Property Tax |
| AB 2395* |
Villines-R Tax credit: manufacturers |
Other Income and Corporation Tax Sales Tax |
| AB 2437 |
Baca-D Taxation deposits: qualified tuition programs |
Other Income and Corporation Tax |
| AB 2439 |
Klehs-D Taxation: refunds |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2442* |
Klehs-D Income/corporation taxes: gasoline |
Other Income and Corporation Tax |
| AB 2469 |
Evans-D Sales Tax Growth Account |
Sales Tax |
| AB 2485 |
Jones-D Income tax credit: sea otters |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2502 |
Arambula-D Tax credits: transferability |
Other Income and Corporation Tax |
| AB 2530* |
Arambula-D Tax credit: qualified development corporations |
Other Income and Corporation Tax |
| AB 2533* |
Leno-D Sales tax exemption: art works |
Sales Tax |
| AB 2547* |
Ridley-Thomas-D Corporation taxes: deductions |
Other Income and Corporation Tax |
| AB 2567* |
Arambula-D Tax credit: research and development |
Other Income and Corporation Tax |
| AB 2577 |
Wolk-D Property tax allocation |
Property Tax |
| AB 2589* |
Sharon Runner-R Tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 2601 |
Arambula-D Tax credits: enterprise zones |
Other Income and Corporation Tax |
| AB 2616* |
Nakanishi-R Tax deduction: vehicles |
Other Income and Corporation Tax |
| AB 2621* |
Strickland-R Sales tax: gasoline |
Sales Tax |
| AB 2638* |
Laird-D Housing tax credits |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2640* |
Torrico-D Tax credits: quality job creation |
Other Income and Corporation Tax |
| AB 2668* |
Canciamilla-D Corporation tax: "S" corporations |
Other Income and Corporation Tax |
| AB 2670 |
Aghazarian-R Property tax: railway companies |
Property Tax |
| AB 2680* |
Harman-R Tax deduction: wages to illegal aliens |
Other Income and Corporation Tax |
| AB 2698* |
Strickland-R Tax credit: hearing aids |
Other Income and Corporation Tax |
| AB 2709 |
Maze-R Tax credit: foster youths |
Other Income and Corporation Tax |
| AB 2719 |
Houston-R Senior Citizens Property Tax Postponement Program |
Property Tax |
| AB 2731* |
Karnette-D Tax credit: aircraft |
Other Income and Corporation Tax |
| AB 2735* |
Nava-D Tax relief: disasters |
Income Tax/Corporation Tax - Chaptered and Vetoed Property Tax |
| AB 2737* |
Nakanishi-R Tax credit: health insurance |
Other Income and Corporation Tax |
| AB 2738* |
Wyland-R Property tax: senior citizens |
Property Tax |
| AB 2786 |
Walters-R Withholding of taxes: domestic worker employers |
Other Income and Corporation Tax |
| AB 2799* |
Strickland-R Property tax: sibling transfers |
Property Tax |
| AB 2806* |
Hancock-D Sales tax: solar panels and photovoltaic cells |
Sales Tax |
| AB 2829* |
Ridley-Thomas-D Corporation taxes: water's-edge election |
Other Income and Corporation Tax |
| AB 2830* |
Ridley-Thomas-D Corporation taxes: stock purchases |
Other Income and Corporation Tax |
| AB 2831* |
Ridley-Thomas-D Tax credits |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2849* |
Ruskin-D Tax credits: solar energy |
Other Income and Corporation Tax |
| AB 2873 |
Wolk-D Local sales tax rates: transportation |
Sales Tax |
| AB 2905 |
Frommer-D Income tax: ReadyReturns |
Other Income and Corporation Tax |
| AB 2953* |
La Malfa-R Disaster tax relief |
Other Income and Corporation Tax |
| AB 2962 |
Benoit-R Taxation: real estate |
Income Tax/Corporation Tax - Chaptered and Vetoed |
| AB 2981 |
La Malfa-R Diesel Fuel Tax Law |
Miscellaneous |
| AB 2982* |
Lieber-D Corporation tax: "S" corporations |
Other Income and Corporation Tax |
| AB 2987 |
Nunez-D Cable and video service: franchise fee |
Miscellaneous |
| AB 2998* |
Frommer-D Corporation Tax Law |
Other Income and Corporation Tax |
| AB 3076 |
Assembly Revenue And Taxation Committee Taxation |
Property Tax Miscellaneous |
| ACA 7 |
Nation-D Special taxes |
Miscellaneous |
| ACA 12 |
Umberg-D Budget |
Other Budget Legislation |
| ACA 14 |
DeVore-R Board of Equalization |
Miscellaneous |
| ACA 16 |
Gordon-D Special tax |
Miscellaneous |
| ACA 24 |
Cohn-D Tax rates: violence shelter services |
Other Income and Corporation Tax |
| ACA 26 |
Harman-R Budget passage: legislative salaries |
Other Budget Legislation |
| ACA 27 |
McCarthy-R State budget: capital outlay |
Other Budget Legislation |
| ACA 32 |
Strickland-R Property tax: full cash value |
Property Tax |
| ACA 36 |
Nation-D Motor vehicle fuel taxes |
Miscellaneous |
| ACA 39 |
Haynes-R Motor vehicle fuels taxes |
Miscellaneous |
| ACA 4X |
Keene-R Budget finances |
Other Budget Legislation |
