TAXATION

• AB 1741 (Bonta) An act to amend Sections 6479.3 and 34013 of the Revenue and Taxation Code, relating to cannabis, and declaring the urgency thereof, to take effect immediately.

An act to amend Sections 6479.3 and 34013 of the Revenue and Taxation Code, relating to cannabis, and declaring the urgency thereof, to take effect immediately.

• AB 1838 (Committee on Budget) As part of the 2018 budget package, limits the ability of local governments to impose taxes and/or fees on groceries.

An act to add and repeal Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 2096 (Frazier) Authorizes the addition of the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund (Fund) as a voluntary contribution fund (VCF) on the personal income tax (PIT) return.

An act to add and repeal Article 25 (commencing with Section 18907) 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 2376 (Mark Stone) Clarifies criteria sufficient to establish taxpayer standing to sue a local government entity for alleged wasteful or illegal expenditures.

An act to amend Section 526a of the Code of Civil Procedure, relating to civil actions.

• AB 2400 (Kalra) Extends, by five years, the sunset date for the existing voluntary contribution fund (VCF) on the personal income tax (PIT) return dedicated to researching Alzheimer’s and related disorders.

An act to amend Sections 18763, 18764, 18765, and 18766 of, and to amend the heading of Article 6 (commencing with Section 18761) 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 2425 (Berman) Authorizes the assessor to require a property owner to transmit requested information, documents, or records necessary for property tax assessment purposes by mail or in an electronic format, if available, as specified.

An act to amend Sections 408, 441, and 470 of the Revenue and Taxation Code, relating to taxation.

• AB 2458 (Weber) Requires county tax collectors to post online information received from school districts about available parcel tax exemptions for senior and disabled taxpayers and to include a message about the available online information with the annual property tax bill.

An act to amend, repeal, and add Section 50079 to the Government Code, and to amend, repeal, and add Section 2611.6 to the Revenue and Taxation Code, relating to taxation.

• AB 2503 (Irwin) This bill establishes two administrative processes for dissolving a domestic corporation or limited liability company, when its powers, rights, and privileges have been suspended by the Franchise Tax Board, or when it has ceased operations in California.

An act to add Sections 2205.5 and 17713.10.1 to the Corporations Code, and to add Sections 23310 and 23311 to the Revenue and Taxation Code, relating to business.

• AB 2663 (Friedman) Creates a retrospective change in ownership exclusion for transfers of property between same-sex local registered domestic partners from January 1, 2000, to June 26, 2015.

An act to amend Section 62 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 2746 (Eduardo Garcia) Addresses the redemption termination deadline related to tax-defaulted property the county tax collector is required to offer for sale at a public auction.

An act to amend Section 3707 of the Revenue and Taxation Code, relating to taxation.

• AB 2920 (Thurmond) Allows the City of Berkeley to impose a transactions and use tax (TUT) for general or special purposes at a rate of no more than 0.5%, outside the 2% cap; and, enacts several changes to the North Lake Tahoe Transportation Authority (Authority) Act.

An act to amend Sections 67962, 67964, 67970, 67972, 67976, and 67978 of, to repeal Section 67969 of, and to repeal and add Section 67968 of, the Government Code, and to add Chapter 3.92 (commencing with Section 7299) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

• AB 2938 (Bloom) This bill exempts from the state and local share of the Sales and Use Tax bicycles purchased by the City of Santa Monica.

An act to add and repeal Section 6368.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 2944 (Jones-Sawyer) Authorizes the addition of the Schools Not Prisons Voluntary Tax Contribution Fund (Fund) as a voluntary contribution fund (VCF) on the personal income tax (PIT) return.

An act to add and repeal Article 25 (commencing with Section 18910) 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 2954 (Bonta) Allows school districts to impose a parcel tax with a lower rate on unimproved property.

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

• AB 3122 (Gallagher) This bill clarifies deadlines for property tax payments when taxpayers apply for payment deferral due to a disaster.

An act to amend Section 194.1 of the Revenue and Taxation Code, relating to taxation.

• AB 3143 (Low) Extends the sunset date for the California Tax Education (CTEC), which registers paid tax preparers who are not otherwise authorized to provide tax services for compensation.

An act to amend Sections 22251, 22251.2, 22251.3, 22252, 22253, 22255, 22256, 22258, and 22259 of, to amend, renumber, and add Section 22250 of, to add Sections 22251.4 and 22253.5 to, and to repeal Section 22253.1.5 of, the Business and Professions Code, relating to tax preparers.

• SB 152 (McGuire) This bill authorizes Sonoma County, any of its cities, and the Sonoma County Transportation Authority to impose transactions and use taxes above the 2% cap.

An act to add and repeal Chapter 3.76 (commencing with Section 7292.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

• SB 274 (Glazer) This bill enacts several changes to state law that implement recent changes in federal law relating to partnership audits.

An act to amend Section 19311 of, and to add Section 18622.5 to, the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately

• SB 343 (Bradford) This bill enacts an exclusion from income for amounts received by taxpayers who received amounts from a settlement pursuant to California Regional Water Quality Control Board, Los Angeles Region, Order R4-2011-046.

An act to add Sections 17138.4 and 24308.8 to the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• SB 558 (Glazer) This bill sets forth the statutory framework necessary to implement SCA 9 (Glazer, 2017), which enacts a new construction exclusion for the construction or addition of rainwater capture systems.

An act to add and repeal Section 74.8 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 855 (Committee on Budget and Fiscal Review) This bill is the Revenue and Tax trailer bill and makes changes necessary to implement the 2018 Budget Act.

An act to amend Sections 17052, 17053.73, 17059.2, 18410.2, 19551, 19551.1, 19551.5, 23626, and 23689 of, and to add Section 17131.7 to, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 871 (Committee on Budget and Fiscal Review) This bill makes changes necessary to implement the Budget Act of 2018 related to budgetary reserves.

An act to amend Section 6902.5 of, and to add Sections 17053.98 and 23698 to, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 872 (Committee on Budget and Fiscal Review) As part of the 2018 budget package, clarifies the ability of local governments to impose taxes and/or fees on cannabis products.

An act to add Section 7284.10 to Chapter 1.8 (commencing with Section 7284.8) of Part 1.7 of Division 2 of the Revenue and Taxation Code, as proposed by Assembly Bill 1838 of the 2017–18 Regular Session, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 878 (Committee on Budget and Fiscal Review) This bill is the California Film Tax Credit clean-up trailer bill.

An act to amend Sections 38.9, 17053.98, and 23698 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 958 (Dodd) This bill allows the Davis Joint Unified School District to provide an exemption from its qualified special tax for school district employees and teachers

An act to add Section 50079.6 to the Government Code, relating to school districts.

• SB 1115 (Hill) This bill increases the current cap on the value for purposes of the welfare exemption from property tax for non-publicly financed affordable housing.

An act to amend Section 214 of, and to add Section 214.19 to, the Revenue and Taxation Code, relating to taxation.

• SB 1130 (Leyva) This bill enacts the Senior Citizens Manufactured Home Property Tax Postponement Law, which creates a process for blind or disabled individuals and those over the age of 62 who own manufactured homes to file a claim with the State Controller for property tax postponement.

An act to amend Sections 16180, 16181, 16182, 16183, 16184, 16186, and 16192 of, and to repeal Article 4 (commencing with Section 16210) of Chapter 5 of Part 1 of Division 4 of Title 2 of, the Government Code, and to amend Sections 2514, 20503, 20505, 20583, 20585, 20586, 20640.2, and 20641 of, to add Section 20639.13 to, and to add Chapter 3.3 (commencing with Section 20639) to Part 10.5 of Division 2 of, the Revenue and Taxation Code, relating to manufactured homes, and making an appropriation therefor.

• SB 1246 (Gaines) This bill alters the current claim for refund process for property taxes to allow counties to order refunds without the taxpayer filing a claim, contingent on the county board of supervisors enacting an ordinance making this bill operative.

An act to amend Section 5097 of, and to add Section 5105 to, the Revenue and Taxation Code, relating to taxation.

• SB 1363 (Moorlach) This bill establishes the National Alliance on Mental Illness California Voluntary Contribution Fund on the personal income tax return.

An act to add and repeal Article 14.5 (commencing with Section 18857) 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 1484 (Hernandez) This bill extends from January 1, 2019, to January 1, 2029, the sunset date for the state and local sales and use tax exemption for retail items sold by stores operated by nonprofit organizations assisting persons with HIV or AIDS.

An act to amend Section 6363.3 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 1506 (Committee on Governance and Finance) This bill amends five sections of property tax collections law to clarify that legally required notices constitute a “notice of tax deficiency” under federal bankruptcy law.

An act to amend Sections 3365, 3691, 3691.1, 3701, and 3704.7 of the Revenue and Taxation Code, relating to taxation.

• SB 1507 (Committee on Governance and Finance) This bill reenacts the California Department of Tax and Fee Administration’s (CDTFA) previously unlimited authority to release a levy that threatens the taxpayer’s health or welfare or that of his or her family.

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.