TAX

• AB 80 (Burke) Conforms, with certain modifications, state law to federal law with respect to the tax treatment of Paycheck Protection Program (PPP) loans and Economic Injury Disaster Loan (EIDL) advance grants under the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the Consolidated Appropriations Act of 2021. act to amend Sections 17131.8 and 24308.6 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• AB 88 (Committee on Budget) This bill, the Golden State Stimulus Clean Up trailer bill, provides technical amendments to the Golden State Stimulus trailer bill SB 88 (Committee on Budget and Fiscal Review, Chapter 8, Statutes of 2021). act to amend Section 17131.11 of the Revenue and Taxation Code, to amend Sections 8150 and 8151 of, and to add Chapter 4.6 (commencing with Section 8152) to Division 8 of, the Welfare and Institutions Code, relating to COVID-19 relief, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 150 (Committee on Budget) This bill, as part of the 2021-22 Budget package, makes statutory changes to implement the Budget Act. act to amend Sections 38.10, 6363.9, 6363.10, 6902.7, 17053.88.5, 17053.91, 17055, 17059.2, 23688.5, 23689, and 23691 of, to add Sections 6902.9, 6902.10, and 19551.3 to, to add and repeal Sections 17052.10, 17053.71, 17053.80, 23628, and 23629 of, and to add and repeal Part 10.4 (commencing with Section 19900) of Division 2 of, the Revenue and Taxation Code, and to repeal Section 23 of Chapter 8 of the Statutes of 2020, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 296 (Gipson) This bill extends the sunset on the sales and use tax exemption for customers who repurchase their property from a pawnbroker until January 1, 2027. act to amend Section 6010.15 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 447 (Grayson) Makes changes to the state low income housing tax credit (LIHTC) program at the California Tax Credit Allocation Committee (CTCAC) in the State Treasurer’s Office. act to amend Section 8869.80 of the Government Code, and to amend Sections 12206, 17058, and 23610.5 of the Revenue and Taxation Code, relating to economic development.

• AB 466 (Petrie-Norris) This bill allows the Franchise Tax Board to share information with the State Controller’s Office relating to unclaimed property. act to amend Section 19554 of the Revenue and Taxation Code, relating to taxation.

• SB 539 (Hertzberg) This bill enacts two new sections of property tax law to assist implementation of Proposition 19 (2020). act to add Sections 63.2 and 69.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 742 (Calderon) Extends the sunset date of and revises the statutory provisions for the existing voluntary contribution fund (VCF) on the state Personal Income Tax (PIT) return dedicated to providing school supplies to homeless children. act to amend Sections 18895, 18896, 18897, and 18898 of, and to amend the heading of Article 20 (commencing with Section 18895) 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 1065 (Maienschein) This bill establishes the Mental Health Crisis Prevention Voluntary Tax Contribution Fund on the personal income tax return. 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.

• AB 1203 (Burke) Expands the type of qualifying professional experience a person must have to serve on an assessment appeals board (AAB) within the County of Los Angeles, and conditionally authorizes the County of Los Angeles board of supervisors to reduce the waiting period for former employees of the assessor’s office before serving on the AAB. act to amend Sections 1624.05 and 1624.1 of the Revenue and Taxation Code, relating to taxation.

• AB 1219 (Berman) This bill renews the Natural Heritage Preservation Tax Credit for qualified contributions. act to amend Sections 17053.30 and 23630 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 1402 (Levine) Revises the Marketplace Facilitator Act to require marketplace facilitators to register, collect, and remit specified fees administered under the Fee Collection Procedures Law (FCPL) that are imposed upon the retail sale of tangible personal property (TPP) in this state. act to amend Sections 6041, 6041.2, 6042, 6045, 6046, and 6047 of, and to add Section 6043.1 to, the Revenue and Taxation Code, relating to taxation.

• AB 1582 (Committee on Revenue and Taxation) This bill modifies the requirements regarding tax withholding on the disposition of real property and amends the due date for the Franchise Tax Board’s (FTB) Taxpayers’ Bill of Rights report. act to amend Sections 18662 and 21006 of the Revenue and Taxation Code, relating to taxation.

• AB 1583 (Committee on Revenue and Taxation) This bill clarifies that non-certificated aircraft are excluded from the last assessment roll for purposes of property tax allocation. act to amend Section 96.5 of the Revenue and Taxation Code, relating to taxation.

• SB 88 (Committee on Budget and Fiscal Review) This bill, the Golden State Stimulus trailer bill, provides $600 in direct relief to millions of low-income Californians who qualify for the California Earned Income Tax Credit (CalEITC) or are recipients of other specific benefit programs. act to add and repeal Section 12419.3.1 of, and to repeal Article 3 (commencing with Section 12350) of Chapter 4 of Part 2 of Division 3 of Title 2 of, the Government Code, to amend Sections 2227, 17052, and 17052.1 of, to add Sections 17131.11 and 19554.1 to, and to add and repeal Section 19265 of, the Revenue and Taxation Code, and to add Chapter 4 (commencing with Section 8150) and Chapter 4.5 (commencing with Section 8151) to Division 8 of the Welfare and Institutions Code, relating to economic relief, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 139 (Committee on Budget and Fiscal Review) This bill establishes the Golden State Stimulus II tax rebate payments of approximately $8.1 billion to provide financial relief for low and middle-income Californians who may have been adversely impacted by the economic disruptions resulting from the COVID-19 emergency. act to amend Section 12419.3.1 of the Government Code, to amend Section 19265 of, and to amend and repeal Sections 17131.11 and 19554.1 of, the Revenue and Taxation Code, and to amend and repeal Section 8150 of, and to add and repeal Section 8150.2 of, the Welfare and Institutions Code, relating to economic relief, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 144 (Portantino) This bill makes changes to the Film and TV Tax Credit administered by the California Film Commission (CFC), housed within the Governor’s Office of Business and Development (GO-Biz). act to amend Sections 38.9, 17053.98, 19393, and 23698 of, and to add Section 17053.99 to, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 219 (McGuire) This bill allows a county tax collector to cancel property tax delinquency penalties when failure to make the payment is due to a documented hardship arising from a shelter-in-place order, and if the principal amount of tax due is paid no later than June 30 of the fiscal year (FY) in which the payment first became delinquent. act to amend Section 4985.2 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• SB 267 (Hertzberg) This bill provides that changes in ownership and profits interests in active solar energy systems financed by partnership flip transactions do not constitute changes in control of a legal entity for property tax purposes. act to add Section 64.1 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 303 (Borgeas) This bill extends from five to seven years the time period for a taxpayer affected by a disaster to transfer their base year value to a replacement property. act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 347 (Caballero) This bill authorizes the addition of the California Community and Neighborhood Tree Voluntary Tax Contribution Fund (Neighborhood Tree Fund) as a voluntary contribution fund (VCF) on the personal income tax (PIT) return. act to add and repeal Section 4799.12.1 of the Public Resources Code, and to add and repeal Article 4 (commencing with Section 18734) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code, relating to urban forestry, and making an appropriation therefor.

• SB 539 (Hertzberg) This bill enacts two new sections of property tax law to assist implementation of Proposition 19 (2020). act to add Sections 63.2 and 69.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 667 (Roth) This bill allows the executor, administrator, or personal legal representative of a claimant’s estate to file a claim for the disabled veterans’ exemption. act to amend Section 277 of the Revenue and Taxation Code, relating to taxation.

• SB 820 (Committee on Governmental Organization) This bill makes specified changes related to the calculation of revenues for California fairs derived from sales tax collected on state-designated fairgrounds. act to amend Section 19620.15 of the Business and Professions Code, relating to horse racing.

• SB 824 (Committee on Governance and Finance) This bill makes several changes to ease tax administration for the California Department of Tax and Fee Administration (CDTFA). act to amend Sections 22971, 22973.2, 22978, 22979.24, and 22979.3 of the Business and Professions Code, to amend Section 15570.40 of the Government Code, to amend Sections 71200 and 71215 of the Public Resources Code, and to amend Sections 408, 452, 6359, 6369.7, 6591.6, 6833, 7655.5, 8876.5, 9035, 12631.5, 30181, 30182, 30183, 30186, 30187, 30188, 30281.5, 30354.7, 30454, 32252.5, 32390, 38404, 38405, 38412, 38423, 38451, 38577, 38606, 38616, 40101.5, 40168, 41020, 41021, 41023, 41024, 41027, 41028, 41030, 41031, 41032, 41040, 41041, 41045, 41049, 41050, 41051, 41052, 41054, 41055, 41056, 41060, 41061, 41062, 41063, 41070, 41072, 41073, 41074, 41076, 41077, 41080, 41081, 41083, 41084, 41086, 41087, 41088, 41089, 41090, 41095, 41095.5, 41096, 41097, 41097.5, 41098, 41099, 41100, 41101, 41101.1, 41101.2, 41104, 41105, 41106, 41107, 41110, 41111, 41113, 41114, 41114.1, 41115, 41118, 41119, 41120, 41121, 41122, 41123.5, 41123.6, 41124.1, 41125, 41126, 41127.5, 41127.6, 41127.7, 41127.8, 41128, 41131, 41133, 41133.1, 41133.2, 41133.3, 41133.4, 41143, 41144, 41150, 41160, 41161, 41162, 41164, 41165, 41166, 41167, 41168, 41169, 41170, 41172.5, 41174, 41175, 41176, 43155.5, 43449, 43651, 44001, 44003, 44004, 44005, 44006, 44007, 45153.5, 45610, 46154.5, 46466, 50112.1, 50138.8, 55003, 55042.5, 55211, 55381, 60207.5, and 60495 of, to add Sections 38451.5 and 41053.1 to, to repeal Sections 6244.5, 41011, 41014, 41015, 41016, 41017, 41018, 41019, 41026, and 41163 of, and to repeal and add Sections 41010 and 41052.1 of, the Revenue and Taxation Code, relating to tax and fee administration.

• SB 825 (Committee on Governance and Finance) This bill makes technical changes to tax administration law suggested by the State Board of Equalization (BOE), and California Association of County Treasurers and Tax Collectors (CACTTC). act to amend Section 27061 of, and to repeal Sections 27062 and 27064 of, the Government Code, and to amend Sections 214.02, 401.10, 1752.2, and 2910.1 of the Revenue and Taxation Code, relating to local government finance.