Taxation

AB 154 (Ting) Changes California?s specified date of conformity to federal income tax law from January 1, 2009 to January 1, 2015 and, thereby, generally conforms to numerous changes made to federal income tax law during that six-year period.

An act to amend Sections 17024.5, 17053.46, 17053.47, 17053.74, 17088, 17144, 17215, 18155, 19138, 19141.5, 19164, 19167, 19183, 19772, 23622.7, 23622.8, 23646, 23701i, 24307, 24427, 24439, 24870, 24871, and 24990.5 of, to add Sections 17240, 17241, 17323, 19131.5, 24345.5, 24454, and 24459 to, and to repeal Sections 17131.7, 17131.12, 17131.14, 17134.1, 17201.1, 17280.1, 17322.1, 24452.1, and 24871.1 of, the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately

AB 279 (Dodd) This bill extends the state-local tax information sharing program (program) to counties, and to a city and county.

An act to amend Sections 19551.1 and 19551.5 of the Revenue and Taxation Code, relating to taxation.

AB 449 (Irwin) Establishes a California Achieving a Better Life Experience (ABLE) program, and generally conforms income tax law to the federal income tax treatment of ABLE accounts.

An act to add Section 23711.4 to the Revenue and Taxation Code, and to add Sections 4877, 4878, 4880, 4882, and 4884 to the Welfare and Institutions Code, relating to taxation, and making an appropriation therefor.

AB 485 (Williams) Authorizes the addition of the Prevention of Animal Homelessness and Cruelty Fund (Fund) checkoff to the personal income tax (PIT) return upon the removal of another voluntary contribution fund (VCF) from the return, or as soon as space is available.

An act to add and repeal Article 23 (commencing with Section 18901) of Capter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation.

AB 557 (Irwin) Establishes an administrative dissolution process and an administrative surrender process for nonprofit and foreign corporations.

An act to add Sections 5008.9, 6610.5, 8610.5, and 9680.5 to the Corporations Code, an to add Section 23156 to the Revenue and Taxation Code, relating to nonprofit corporations.

AB 571 (Brown) Revises the ?reasonable cause? standard for abating penalties related to late-filed ?change in ownership? (CIO) statements and property statements.

An act to amend Sections 463 and 483 of the Revenue and Taxation Code, relating to taxation.

AB 668 (Gomez) Requires county assessors to consider a recorded contract with a tax-exempt non-profit corporation when valuing property for property tax assessment purposes.

An act to amend Section 402.1 of the Revenue and Taxation Code, relating to taxation.

AB 924 (Cooley) This bill reauthorizes the addition of the State Children?s Trust Fund check-off to the personal income tax return.

An act to add and repeal Article 1 (commencing with Section 18701) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, and to amend Section 18969 of the Welfare and Institutions Code, relating to taxation.

AB 1032 (Salas) This bill provides for a refund of the excise tax paid on biodiesel that is blended with tax-exempt diesel fuel.

An act to amend Sections 60501 and 60505.5 of the Revenue and Taxation Code, relating to taxation.

AB 1157 (Nazarian) This bill extends for one year the lead assessor methodology to value certificated aircraft.

An act to amend Sections 401.17, 441, and 1153.5 of the Revenue and Taxation Code, relating to taxation.

AB 1277 (Brough) This bill increases the amount the Board of Equalization?s (BOE?s) Taxpayer Rights? Advocate can return to taxpayers, including jeopardy determinations, and allows maximum return amounts to grow in the future according to inflation.

An act to amend Sections 7094, 9272, 30459.2, 32472, 40212, 41172, 43523, 45868, 46623, 50156.12, 55333, and 60632 of the Revenue and Taxation Code, relating to taxation.

AB 1534 (Committee on Revenue and Taxation) This bill bars assessors employees from making decisions regarding changes of ownership without holding a valid assessment analyst certificate; and specifies the certificate training program.

An act to amend and renumber Section 674 of, and to add Article 8.5 (commencing with Section 674) to Chapter 3 of Part 2 of Division 1 of, the Revenue and Taxation Code, relating to taxation.

SB 17 (Monning) This bill extends, from January 1, 2016 to January 1, 2021, the sunset date for the California Sea Otter Fund (Fund), a voluntary contribution fund on the Personal Income Tax return.

An act to amend Section 18754.3 of the Revenue and Taxation Code, relating to taxation.

SB 35 (Wolk) This bill enacts disaster loss treatment, and extends the deadline for taxpayers affected by recent earthquakes to carry back disaster losses to the 2013 tax year.

An act to add and repeal Sections 17207.14 and 24347.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

SB 80 (Committee on Budget and Fiscal Review) This bill is necessary for the enactment of the 2015 Budget Act and establishes a refundable tax credit for eligible individuals based on a certain percentage of earned income up to a specified amount

An act to amend Sections 19136 and 19167 of, and to add Section 17052 to, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

SB 107 (Committee on Budget and Fiscal Review) This bill contains additional provisions and provides specificity to existing law governing the dissolution of redevelopment agencies (RDAs) and the wind-down of their existing activities and obligations. In addition, this bill addresses several ongoing issues relating to state-local fiscal situations. This bill is related to the implementation of the Budget Act of 2015.

An act to amend Sections 34171, 34173, 34176, 34176.1, 34177, 34177.3, 34177.5, 34178, 34179, 34179.7, 34180, 34181, 34183, 34186, 34187, 34189, 34191.3, 34191.4, and 34191.5 of, and to add Sections 34170.1, 34177.7, 34179.9, and 34191.6 to, the Health and Safety Code, and to amend Sections 96.11 and 98 of, and to add Section 96.24 to, the Revenue and Taxation Code, relating to local government, and making an appropriation therefor, to take effect immediately, bill related to the budget.

SB 150 (Nguyen) This bill excludes from gross income loan amounts discharged from a for-profit college when the borrower is unable to complete a program of study.

An act to add and repeal Section 17144.7 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

SB 324 (Pavley) This bill partially conforms state law to the recently enacted Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act).

An act to add Section 17140.4 to the Revenue and Taxation Code, and to add Chapter 15 (commencing with Section 4875) to Division 4.5 of the Welfare and Institutions Code, relating to taxation.

SB 371 (Hancock) Clarifies that a school district may exempt from special taxes any of the specified categories of individuals and is not required, but may, provide this exemption to all of these persons.

An act to amend Section 50079 of the Government Code, relating to local government.

SB 540 (Hertzberg) This bill repeals the sunset provision and increases the maximum relief amount limit for the Taxpayer Advocate Equity Relief Program (Program).

An act to amend and repeal Section 21004 of the Revenue and Taxation Code, relating to taxation.

SB 598 (Hill) This bill designates volunteer fire departments as consumers under the Sales and Use Tax Law.

An act to add and repeal Section 6018.10 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

SB 705 (Hill) This bill authorizes Monterey and San Mateo Counties to impose a countywide sales tax for transportation purposes that would, in combination with all other locally imposed sales tax, exceed the 2% tax rate cap if certain requirements are met.

An act to add Chapter 3.9 (commencing with Section 7295) and Chapter 3.91 (commencing with Section 7297) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

SB 801 (Committee on Governance and Finance) This bill makes minor, technical changes to the Property Tax Postponement (PTP) Program.

An act to amend Sections 16180, 16182, 16183, 16190, 16191, and 16192 of the Government Code, and to amend Sections 2515, 20505, 20586, 20601, 20602, 20603, 20621, 20622, 20627, 20630, 20630.5, 20638, 20639.2, 20640.2, 20640.3, 20640.4, 20640.6, 20640.7, 20640.8, 20640.9, 20645.5, and 20645.6 of, and to repeal Sections 20633, 20639.3, 20639.4, 20639.5, 20639.6, 20639.7, 20639.8, and 20639.9 of the Revenue and Taxation Code, relating to taxation.

SB 803 (Committee on Governance and Finance) This bill makes eight changes to property tax administration law.

An act to amend Section 7510 of the Government Code, and to amend Sections 63.1, 68, 401.10, 423.3, 480, 482, 2609, and 3726 of the Revenue and Taxation Code, relating to taxation.