Government Affairs Legal Affairs Grassroots Federal PAC Guide Issue Briefs Current Legislation

Taxation Legislation as of 5/11/2008 AB 831 (Parra ) State government: tax expenditures.    This bill requires that the legislature conduct a review of all tax expenditures on or before July 1, 2009, and every 10 years after that date to determine if the expenditures are meeting the public purpose for which they were designed.    Assigned Jason Lane Position Oppose Priority 3   AB 1546 (Calderon, Charles ) Income taxes: limited liability companies: fees.    This bill intends to rectify an unconstitutional situation in the LLC statute and result in an LLC tax that conforms to the U.S. Constitution. This bill amends the LLC tax to apply to income derived from or attributable to this state."     Assigned Jason Lane Position Oppose Priority 1   AB 1561 (Calderon, Charles ) Taxation: federal conformity.    This bill would make numerous substantive changes to both the Personal Income Tax Law and the Corporation Tax Law.    Assigned Jason Lane Position Support Priority 3   AB 1839 (Calderon, Charles ) Sales and use taxes: worthless accounts.    This bill eliminates provisions that exist under current law that give lenders a deduction or refund of the sales or use tax relating to worthless or charged off accounts.     Assigned Jason Lane Alex Alanis Position Oppose Priority 1   AB 1848 (Ma ) Income tax: returns: withholding    This bill requires a recipient of income to provide to the person paying the income their social security number or taxpayer identification number. It also requires backup withholding at a rate of 7 percent when payments are subject to such a holding.    Assigned Jason Lane Position Oppose Priority 2   AB 1956 (Calderon, Charles ) State Board of Equalization: sales and use taxes: tangible personal property: digital property report.    This measure seeks to implement a tax on certain electronic transmissions of information.    Assigned Jason Lane Position Oppose Priority 2   AB 2461 (Davis ) State Board of Equalization: property taxation: study.    This bill requires the State Board of Equalization to conduct a study of nonresidential commercial property and the amount of revenue that would have been generated had it been reassessed at its fair market value.    Assigned Jason Lane Position Oppose Priority 1   AB 2488 (Houston ) Income and corporation taxes: deductions: depreciation.    This bill allows a taxpayer to take a deduction for depreciation of specified expenditures that reduce greenhouse gas emissions.     Assigned Jason Lane Position Support Priority 3   AB 2727 (La Malfa ) Taxation: State Board of Equalization: Franchise Tax Board: burden of proof.    This bill provides that any state agency that collects and administers taxes shall have the burden of proof in any court or administrative tax proceeding.     Assigned Jason Lane Position Support Priority 3   ABX3 1 (Calderon, Charles ) Sales and use taxes: worthless accounts.    Would eliminate the provisions entitling a lender, in the case of accounts held by a lender, to a deduction or refund of the sales or use tax previously reported and paid by the retailer. This bill contains other related provisions and other existing laws.    Assigned Jason Lane Position Oppose Priority 1   SB 98 (Committee on Budget and Fiscal Review ) Taxation.    This measure allows a qualified taxpayer to choose to add one additional sales factor to their corporate tax apportionment formula.    Assigned Jason Lane Position Oppose Priority 3   SB 1710 (Oropeza ) Tax liens.    This measure authorizes an assessee to allow a third party payor to pay taxes and any other penalties and interest resulting from non-payment of property taxes.    Assigned Jason Lane Kevin Gould Position Oppose Priority 2