Taxation

• AB 94 (Rodriguez) This bill authorizes federally tax-exempt veteran’s organizations to use a streamlined method for establishing state tax-exempt status.

An act to amend Section 23701 of the Revenue and Taxation Code, relating to taxation.

• AB 102 (Committee on Budget) Enacts statutory changes related to the State Board of Equalization necessary to implement the 2017-18 Budget Act.

An act to amend and repeal Sections 15605.5, 15618.5, and 15623 of, to amend, repeal, and add Sections 12803.2 and 15609.5 of, to add Sections 15600 and 15601 to, and to add Part 8.7 (commencing with Section 15570) and Part 9.5 (commencing with Section 15670) to Division 3 of Title 2 of, the Government Code, and to amend, repeal, and add Section 20 of the Revenue and Taxation Code, relating to state government, making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 131 (Committee on Budget) This is a trailer bill on state revenue issues containing necessary changes related to the Budget Act of 2017. This bill makes statutory changes to implement the 2017 Budget Act.

An act to amend Sections 15570.84, 15600, 15670, 15671, 15672, 15674, 15676, and 15677 of, to add Sections 15570.66, 15618.5, 15676.5, and 15679.5 to, and to add Chapter 4.5 (commencing with Section 15570.50) to Part 8.7 of Division 3 of Title 2 of, the Government Code, and to amend Sections 6377.1, 17052, and 18874 of, and to add Section 20.5 to, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 149 (Jones-Sawyer) Establishes the Habitat for Humanity Voluntary Tax Contribution Fund (Fund) and allows individuals to make a contribution to the Fund through the state personal income tax (PIT) return.

An act to add and repeal Article 22 (commencing with Section 18900.40) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 280 (Low) Establishes the Rape Kit Back Log Voluntary Tax Contribution Fund (Fund) and allows taxpayers to contribute their own funds to the Fund through a designation on the state personal income tax (PIT) return.

An act to add Article 24 (commencing with Section 18902) to Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 454 (Ridley-Thomas) Assists individuals who have been wrongfully convicted of a crime and incarcerated by excluding from taxation any monetary awards they receive in connection with their wrongful incarceration.

An act to add Section 17156.1 to the Revenue and Taxation Code, relating to taxation.

• AB 461 (Muratsuchi) This bill excludes from gross income, for taxable years beginning on or after January 1, 2017, and before January 1, 2022, student loan debt that is cancelled under income contingent repayment plans for public service and other employees administered by the United States Secretary of Education.

An act to amend Section 17132.11 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 490 (Quirk-Silva) Extends for five years the sunset date for the College Access Tax Credit (CATC).

An act to amend Sections 12207, 17053.87, and 23687 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 519 (Levine) Authorizes the addition of the California Senior Citizen Advocacy Voluntary Tax Contribution Fund (Fund) as a voluntary contribution fund (VCF) on the personal income tax (PIT) return for taxable years 2017 to 2023, inclusive.

An act to add and repeal Article 3.6 (commencing with Section 18730) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 525 (Aguiar-Curry) This bill extends the State Board of Equalization’s Offer in Compromise Program.

An act to amend Sections 7093.6, 9278, 30459.15, 32471.5, 41171.5, 46628, 50156.18, 55332.5, and 60637 of the Revenue and Taxation Code, relating to taxation.

• AB 652 (Flora) This bill provides that new construction only acquires a base year value for property tax purposes when completed.

An act to amend Sections 50, 71, and 110.1 of, and to add Section 82 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 846 (Cooley) This bill reestablishes an income tax checkoff on the personal income tax (PIT) return to benefit the California YMCA Youth and Government program.

An act to add and repeal Article 3 (commencing with Section 18716) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 1031 (Waldron) Establishes the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund (Fund) to which taxpayers may contribute through a designation on the state personal income tax (PIT) return, and extends the sunset date of the Rare and Endangered Species Preservation Voluntary Tax Contribution Program (Program).

An act to add Article 5 (commencing with Section 1773) to Chapter 7.5 of Division 2 of the Fish and Game Code, and to amend Sections 18741, 18742, and 18744 of, and to add and repeal Article 5.2 (commencing with Section 18749) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 1130 (Bocanegra) Establishes a rebuttable presumption that the parties agreed to the addition of estimated personal property tax reimbursement to the “rental price” of heavy equipment property to a lessee if specified conditions occur.

An act to add Section 1656.5 to the Civil Code, and to add Part 13.7 (commencing with Section 31201) to Division 2 of the Revenue and Taxation Code, relating to heavy equipment rentals.

• AB 1189 (Eduardo Garcia) Increases the maximum transactions and use tax rate, from 0.5% to 1%, which Riverside County Transportation Commission (RCTC) may impose, subject to voter approval.

An act to amend Section 240306 of the Public Utilities Code, relating to transportation.

• AB 1193 (Gloria) Provides that, in the case of a property eligible for and receiving a low-income housing tax credit (LIHTC), a unit shall continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year (FY) in which their occupancy commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants to 140% of area median income (AMI), adjusted for family size.

An act to amend Section 214 of, and to add Section 259.15 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 1499 (Gray) The bill would direct retailers to segregate the amount of gross receipts from sales at fairs; require the California Department of Tax and Fee Administration (CDTFA) to calculate three-fourths of one percent of these gross receipts and report this amount to the Department of Finance; require the Governor’s Budget to include these amounts in the Budget for allocation to the Department of Food and Agriculture (CDFA) for allocation to state-designated fairs, for among other things, fair projects involving public health and safety, and projects that are required to protect fair property, as specified. The allocation must be appropriated by the Legislature and enacted in the annual Budget Act.

An act to add Section 19620.15 to the Business and Professions Code, relating to horse racing, and making an appropriation therefor.

• AB 1593 (Ridley-Thomas) This bill requires the Franchise Tax Board (FTB) to revise the income tax returns to require a taxpayer to enter a number on the use tax line of the personal income tax return and to indicate in a prescribed manner either that the taxpayer owes no use tax or that the taxpayer has remitted his or her use tax obligation for the taxable year directly to the State Board of Equalization (BOE).

An act to amend Section 18510 of the Revenue and Taxation Code, relating to taxation.

• AB 1613 (Mullin) Authorizes the San Mateo County Transit District (SamTrans), subject to voter approval, to exceed the 2% transactions and use tax (TUT) limit at a rate of no more than 0.5%.

An act to amend Sections 103350 and 131057 of the Public Utilities Code, and to amend Section 7295 of the Revenue and Taxation Code, relating to transit districts.

• AB 1714 (Committee on Housing and Community Development) Makes technical and non-controversial changes to various sections of the law dealing with housing.

An act to amend Sections 18909, 18916, 18929.1, 18938, 33760, 34312.3, 50052.5, and 50675.6 of the Health and Safety Code, and to amend Sections 12206, 17058, and 23610.5 of the Revenue and Taxation Code, relating to buildings.

• AB 1717 (Committee on Revenue and Taxation) This bill eliminates the phrase “timely filed” from the definition of an “acceptable return” for the purposes of remitting qualified use tax on the income tax return.

An act to amend Section 6452.1 of the Revenue and Taxation Code, relating to taxation.

• AB 1718 (Committee on Revenue and Taxation) This bill repeals a requirement for the assessor to separately value leach pads, tailing facilities, and settling ponds on mining or mineral property.

An act to repeal Section 53.5 of the Revenue and Taxation Code, relating to taxation.

• AB 1719 (Committee on Revenue and Taxation) This bill modifies three penalty provisions in state tax law.

An act to amend Sections 19191 and 24872.6 of, to amend the heading of Article 8 (commencing with Section 19191) of Chapter 4 of Part 10.2 of Division 2 of, and to repeal Section 19174 of, the Revenue and Taxation Code, relating to taxation.

• AB 1720 (Committee on Revenue and Taxation) This bill extends the sunset date, from January 1, 2018 to January 1, 2025, on the statute allowing taxpayers to electronically communicate with the Franchise Tax Board (FTB).

An act to amend Section 18416.5 of the Revenue and Taxation Code, relating to taxation.

• SB 61 (Hertzberg) This bill renames the existing Emergency Food Assistance Program Fund on the state personal income tax return the Emergency Food for Families Voluntary Tax Contribution Fund, extends the sunset date of the Fund to January 1, 2026, and makes other operational changes to the Fund.

An act to amend Sections 18851, 18852, 18853, and 18855 of, and to amend the heading of Article 14 (commencing with Section 18851) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, and to amend Section 18995 of the Welfare and Institutions Code, relating to taxation, and making an appropriation therefor.

• SB 130 (Committee on Budget and Fiscal Review) Expands existing Vehicle License Fee (VLF) Adjustment to include cities established between January 1, 2004 and January 1, 2012.

An act to amend Section 97.70 of the Revenue and Taxation Code, relating to local government finance, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 141 (Nguyen) Replaces the reference to the William D. Ford Federal Direct Loan Program Borrower’s Rights and Responsibilities Statement with more specific references to the Code of Federal Regulations, Sections 685.206 (Defense to Repayment) and 685.214 (Closed School), related to the exclusion of gross income for discharged student loans.

An act to amend Section 17144.7 of the Revenue and Taxation Code, relating to taxation.

• SB 302 (Mendoza) This bill requires specified property tax transfers to be approved by Orange County, the Orange County Fire Authority (OCFA), and a majority of cities that are members of OCFA.

An act to amend Section 99.02 of the Revenue and Taxation Code, relating to joint powers.

• SB 440 (Hertzberg) This bill renames two existing voluntary contribution funds (VCFs) on the personal income tax return benefitting cancer research, extends the sunset date on both funds from January 1, 2018, to January 1, 2025, continuously appropriates the money in the funds to offset state administrative costs and to the University of California (UC) for cancer research, and makes other operational changes.

An act to amend Sections 18793, 18794, 18795, 18796, 18861, 18862, 18863, and 18864 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• SB 447 (Nielsen) This bill implements a process for two or more county board of supervisors to create a multicounty assessment appeals board.

An act to add and repeal Chapter 1.5 (commencing with Section 1750) of Part 3 of Division 1 of the Revenue and Taxation Code, relating to taxation.

• SB 503 (Newman) This bill renames and extends the sunset date, until January 1, 2025, for both the Keep Arts in Schools Voluntary Tax Contribution Fund (VCF) and the Protect Our Coasts and Oceans VCF, and makes conforming changes.

An act to amend Sections 18745, 18746, 18747, 18748, 18891, 18892, 18893, and 18894 of, and to amend the heading of Article 19 (commencing with Section 18891) of Chapter 3 of Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• SB 624 (Galgiani) Authorizes a county board of supervisors to provide by ordinance or resolution that a tax on real or personal property is not a lien against the property assessed or the assessee, thereby precluding the county tax collector from recording a lien for delinquent taxes, if the amount of tax assessed is $200 or less.

An act to add Section 2191.10 to the Revenue and Taxation Code, relating to taxation.

• SB 639 (Hertzberg) This bill provides that an exempt whole sale generator (EWG), as defined, that produces power from other than a conventional power source, is not required to be annually assessed by the Board of Equalization (BOE).

An act to amend Section 721.5 of the Revenue and Taxation Code, relating to taxation.

• SB 653 (Moorlach) Requires tax collectors to publish on their Internet Web sites (website) any notice that tax collectors must publish in a newspaper.

An act to add Section 36.5 to the Revenue and Taxation Code, relating to taxation.

• SB 703 (Skinner) This bill allows the Counties of Alameda and Santa Clara, as well as the City of Santa Fe Springs, to impose transactions and use taxes outside the current 2% countywide cap.

An act to amend the heading of Chapter 3.7 (commencing with Section 7291) of, and to add and repeal Chapter 2.66 (commencing with Section 7286.27), Chapter 3.73 (commencing with Section 7292.2), and Chapter 3.74 (commencing with Section 7292.4) of, Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

• SB 797 (Hill) This bill authorizes the Peninsula Corridor Joint Powers Board (Board) to impose retail transactions and use tax at a rate not to exceed 0.125%, subject to voter approval.

An act to add Chapter 2.95 (commencing with Section 7286.65) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to transportation.

• SB 812 (Committee on Governance and Finance) This bill prohibits current owners of tax-defaulted properties from repurchasing them at an amount lower than the minimum price.

An act to amend Section 3698.5 of the Revenue and Taxation Code, relating to taxation.

• SB 813 (Committee on Governance and Finance) This bill updates the Voluntary Disclosure Program (VDP) to include non-resident partners of out-of-state partnerships and out-of-state trusts with California beneficiaries, and allows Franchise Tax Board (FTB) to waive the S Corporation or partnership late filing penalty as part of a VDP agreement.

An act to amend Sections 19191 and 19192 of the Revenue and Taxation Code, relating to taxation.