All Legislative Analyses 2013-2014 Session

Bill analyses are prepared on legislation that would impact tax programs administered by the Board of Equalization.

To view bill text, from within the analysis, click the bill number, which links to the full bill text at www.leginfo.ca.gov.

Legend
ADM = Administration
PT = Property Tax Bills
SPT = Special Tax Bills and Fees
SUT = Sales and Use Tax Bills

Click the subheading below, in bold, to sort designated column.

Bill Number Title Author Analyses New?
Assembly Bill 8SPT: California Tire Fee: RatePerea & SkinnerEnrolled
Amended 08/12/13
Amended 05/13/13
Introduced 12/03/12
 
Assembly Bill 23SPT: Fire Prevention Fee: RepealDonnellyAmended 02/11/13
Introduced 12/03/12
 
Assembly Bill 43SUT: Excess Tax ReimbursementBocanegraSupport Letter
Amended 08/05/14
Amended 01/06/14
 
Assembly Bill 43PT: Court RemandsBocanegraAmended 04/29/13
Amended 03/19/13
 
Assembly Bill 92SUT: Local Government Finance: Triple Flip ClarificationCommittee on BudgetEnrolled
Assembly Bill 122PT: Commercial Building Energy RetrofitRendonAmended 03/19/13
Assembly Bill 124SPT: Fire Prevention Fee: RepealMorrell, et alIntroduced 01/14/13
Assembly Bill 143SUT: Use Tax Exemption for Active Duty Military PersonnelHoldenSupport Letter
Enrolled
Amended 04/08/13
Amended 03/04/13
Introduced 01/17/13
 
Assembly Bill 163SUT: Sunset Date: Thrift StoresAtkinsSupport Letter
Enrolled
Amended 04/09/13
Introduced 01/23/13
Assembly Bill 187SUT: Ammunition TaxBontaAmended 05/15/13
Amended 03/19/13
Assembly Bill 188PT: Legal Entity ChangeAmmianoIntroduced 01/28/13
Assembly Bill 210SUT: Transactions & Use Tax: Alameda CountyWieckowskiEnrolled
Amended 03/18/13
Introduced 01/30/13
Assembly Bill 282SPT: Underground Storage Tank Fee IncreaseWieckowskiAmended 07/02/13
Introduced 02/11/13
 
Assembly Bill 300SUT: SPT: Prepaid Mobile Telephony Services SurchargePereaEnrolled
Amended 08/14/13
Amended 04/16/13
 
Assembly Bill 431SUT: Transportation: Planning AgencyMullinAmended 04/02/13 
Assembly Bill 468SPT: Fire Prevention Fee: ReplacementChesbroAmended 05/01/13
Amended 04/08/13
Assembly Bill 479SUT: Exemption: College TextbooksDonnellyAmended 05/14/13
Introduced 02/19/13
 
Assembly Bill 483PT: Comparable SalesTingIntroduced 02/19/13
Assembly Bill 486SUT: Exemption: Manufacturing & Software Publishing ResearchMullin, et al.Amended 04/10/13
Assembly Bill 551PT: Urban Agriculture Incentive ZonesTingEnrolled
Amended 09/03/13
Assembly Bill 561PT: Documentary Tranfer TaxTingAmended 04/30/13
Assembly Bill 575SUT: Counterfeit GoodsV. PerezIntroduced 02/20/13
Assembly Bill 576ADM: Revenue Recovery & Collaborative Enforcement TeamV.PerezSupport Letter
Enrolled
Amended 09/03/13
Amended 08/12/13
Amended 07/10/13
Amended 05/01/13
 
Assembly Bill 576ADM: Centralized Intelligence Partnership ActV.PerezIntroduced 02/20/13 
Assembly Bill 653SUT: Exemption: Manufacturing, Software Publishing, Power Generators, R&DV.Perez, et al.Amended 05/06/13 
Assembly Bill 698SUT: Successor LiabilityGroveAmended 03/21/13
Assembly Bill 718SUT: Sales Tax Holiday: April 15MelendezIntroduced 02/21/13 
Assembly Bill 760SPT: Ammunition Tax: Bullet TaxDickinson & Sen. SteinbergAmended 03/19/13 
Assembly Bill 769SUT: Exemption: Energy Star Clothes WashersSkinnerAmended 05/14/14 
Assembly Bill 769PT: Comparable SalesSkinnerAmended 01/06/14
Assembly Bill 777PT: Space FlightMuratsuchiSupport Letter
Enrolled
Amended 02/19/14
Amended 08/26/13
Amended 05/21/13
Amended 04/16/13
 
Assembly Bill 781SUT: SPT: Criminal SoftwareBocanegraSupport Letter
Enrolled
Amended 08/12/13
Amended 07/09/13
Amended 04/18/13
Introduced 02/21/13
 
Assembly Bill 799SUT: RetailerWagnerAmended 05/13/13 
Assembly Bill 816SUT: Public Utility: AppliancesHallAmended 08/13/14
 
Assembly Bill 833ADM: One-Stop Taxpayer PortalHarkeyAmended 05/01/13
Amended 03/21/13
 
Assembly Bill 881SPT: Oil Spill Prevention & Admin Fee IncreaseChesbroAmended 06/18/13
Amended 05/24/13
Introduced 02/22/13
 
Assembly Bill 892PT: Parcel TaxesDalyAmended 04/29/13
Assembly Bill 919SUT: Qualified Veterans: RepaymentWilliamsSupport Letter
Enrolled
Amended 08/04/14
Amended 06/24/14
Amended 05/23/14
Amended 01/29/14
Amended 01/17/14
Introduced 02/22/13
 
Assembly Bill 975PT: HospitalsWieckowski & BontaAmended 04/25/13
Amended 04/08/13
 
Assembly Bill 1049Interest EqualizationHarkey et al.Support Letter
Introduced 02/22/13
Assembly Bill 1077SUT: Exclusion: Incentives: Alternative Fuel VehiclesMuratsuchiAmended 06/15/13
Amended 04/02/13
 
Assembly Bill 1143PT: Comparable SalesSkinnerEnrolled
Amended 06/09/14
 
Assembly Bill 1151PT: Tax Agent RegistrationTingAmended 05/07/13
Amended 04/16/13
 
Assembly Bill 1172PT: Base Year ValueBocanegraAmended 03/21/13
Assembly Bill 1203SUT: Penalty & Interest: Unconstitutional StatuteGorellIntroduced 02/22/13 
Assembly Bill 1222BOE Sponsored: Return of Levied FundsBloomSupport Letter
Introduced 02/22/13
 
Assembly Bill 1324SUT: Transactions & Use Tax: City of El CerritoSkinnerEnrolled
Amended 08/07/14
Amended 06/30/14
Amended 06/11/14
Amended 06/02/14
Assembly Bill 1326SUT: Exemption: Unmanned Aerial Vehicle ManufacturingGorell & BradfordAmended 04/29/13
Introduced 02/22/13
Assembly Bill 1412SUT: Excess Tax ReimbursementCommittee on Revenue & TaxationSupport Letter
Amended 07/10/13
Amended 05/24/13
Amended 03/19/13
 
Assembly Bill 1422SUT: CAEATFA ExclusionCommittee on JobsEnrolled
Amended 07/08/13
Amended 06/19/13
Amended 06/04/13
Amended 04/15/13
 
Assembly Bill 1434SPT: Low Income Water Rate Assistance ProgramYamadaAmended 05/23/14
Amended 04/24/14
Amended 04/09/14
 
Assembly Bill 1466SPT: Oil Spill Prevention & Response: Expanded LiabilityCommittee on BudgetAmended 06/15/14
Assembly Bill 1500SPT: Tobacco Products and e-Cigarettes: ShippingDickinsonIntroduced 01/13/14 
Assembly Bill 1519SPT: Fire Prevention FeeDonnellyIntroduced 01/16/14
Assembly Bill 1656ADM: BOE Headquarters Building: Authorization for DGSDickinsonSupport Letter
Enrolled
Amended 08/22/14
Amended 08/05/14
Amended 05/23/14
Amended 03/28/14
 
Assembly Bill 1717SPT: Prepaid MTS SurchargePereaEnrolled
Amended 07/02/14
Amended 05/28/14
Amended 04/02/14
Introduced 02/13/14
 
Assembly Bill 1760PT: Low Income Housing: PILOTsChau & BocanegraEnrolled
Amended 08/22/14
Amended 06/11/14
Amended 05/28/14
Amended 05/14/14
Amended 04/01/14
 
Assembly Bill 1785SPT: Tobacco Directory Law: Information SharingGarciaIntroduced 02/18/14
Assembly Bill 1839SUT: Motion Picture Tax CreditGatto, et al.Enrolled
Amended 07/02/14
Amended 06/17/14
Amended 05/23/14
Assembly Bill 1891SUT: Exemption: Desalination EquipmentDonnellyAmended 03/20/14 
Assembly Bill 1894SUT: Medial Cannabis Regulation & Control ActAmmianoAmended 04/01/14 
Assembly Bill 1907SPT: Use Fuel Tax: Natural Gas: Gallon EquivalentRidley-ThomasEnrolled
Amended 04/023/14
 
Assembly Bill 1954SPT: Fire Prevention Fee: BOE: Refund AppealHarkeyIntroduced 02/19/14 
Assembly Bill 2009SPT: Managed Audit ProgramWeberSupport Letter
Enrolled
Amended 04/10/14
Amended 03/27/14
Introduced 02/20/14
Assembly Bill 2031SUT: Lumber Assessment: Retailer ThresholdDahleSupport Letter
Enrolled
Amended 08/14/14
Amended 05/06/14
Amended 04/21/14
Amended 02/20/14
 
Assembly Bill 2048SPT: Fire Prevention Fee: Clean upDahle,et al.Enrolled
Amended 08/04/14
Amended 06/17/14
Amended 02/20/14
Assembly Bill 2097PT: Home Owner's ExemptionMorrellIntroduced 02/20/14
Assembly Bill 2109PT: Parcel Tax ReportDalyAmended 03/24/14
Introduced 02/20/14
 
Assembly Bill 2114PT: Heavy Equipment Rental TaxPanAmended 03/10/14
 
Assembly Bill 2119SUT: Transaction & Use Taxes: Unincorporated AreasStoneEnrolled
Amended 05/14/14
Introduced 02/20/14
 
Assembly Bill 2234PT: Survey ProgramTingAmended 04/30/14
Amended 02/21/14
 
Assembly Bill 2249SUT: Return of Levied FundsBloomAmended 04/01/14
 
Assembly Bill 2262PT: Private Railroad Cars: MileageFrazierSupport Letter
Amended 04/01/14
 
Assembly Bill 2372PT: Change In Ownership: Legal EntityAmmianoAmended 07/02/14
Amended 05/28/14
Amended 04/01/14
 
Assembly Bill 2415PT: Tax Agent RegistrationTingEnrolled
Amended 08/21/14
Amended 08/05/14
Amended 06/25/14
Amended 06/12/14
Amended 05/23/14
Amended 04/03/14
 
Assembly Bill 2429SUT: SPT: Interest EqualizationPattersonSupport Letter
Introduced 02/21/14
 
Assembly Bill 2510ADM: Tax Administration: RefundsWagnerAmended 02/21/14 
Assembly Bill 2666SPT: eWaste Fee: Federal ExclusionDalyAmended 04/22/14
Amended 02/21/14
 
Assembly Bill 2678SPT: Oil Spill Prevention & Administration FeeRidley-ThomasAmended 08/22/14
 
Assembly Bill 2681SUT: Counterfeit Goods: Retail SaleDababnehSupport Letter
Enrolled
Introduced 02/21/14
 
Assembly Bill 2691SUT: Exclusion: Wireless DevicesHarkeyAmended 02/21/14
 
Assembly Bill 2756PT: Assessment Analyst Certification
SPT: Diesel Fuel: Refunds: Biodiesel
Committee on Revenue & TaxationEnrolled
Amended 08/05/14
 
Assembly Bill 2756SPT: Diesel Fuel: Refunds: BiodieselCommittee on Revenue & TaxationAmended 08/04/14
 
Assembly Bill 2756PT: Assessment Analyst CertificationCommittee on Revenue & TaxationAmended 05/23/14
Amended 04/22/14
Assembly Bill 2757SPT: Diesel Fuel: Refunds: BiodieselCommittee on Revenue & TaxationAmended 04/10/14 
Assembly Bill 2758SUT: Use Tax: FTB AllocationCommittee on Revenue & TaxationEnrolled
Amended 08/22/14
Amended 04/10/14
Assembly Constitutional Amendment 3SUT: Local Government: Public Safety Services: Voter ApprovalCamposIntroduced 01/22/13 
Senate Bill 1SUT: Local Tax: Sustainable Community Investment AreasSteinbergAmended 09/03/13
Amended 05/02/13
Amended 12/03/12
 
Senate Bill 11SPT: California Tire FeePavley & RubioAmended 08/06/13
Amended 05/15/13
Introduced 12/03/12
 
Senate Bill 17SPT: Fire Prevention Fee: RepealGainesAmended 04/18/13
Introduced 12/03/12
 
Senate Bill 19SUT: Commercial Space SitesKnightAmended 05/14/13
Amended 04/18/13
 
Senate Bill 33SUT: Transactions & Use Tax: County of SonomaWolkAmended 08/22/14
 
Senate Bill 78SUT: Medi-Cal Managed Care Plans & Gross Premiums TaxCommittee on Budget & Fiscal ReviewEnrolled
Senate Bill 90SUT: Partial Exemption: Manufacturing, R&DGalgianiChaptered
Senate Bill 125SPT: Fire Prevention Fee: ExemptionGainesIntroduced 01/22/13 
Senate Bill 147SPT: Fire Prevention Fee: ExemptionGainesIntroduced 01/31/13 
Senate Bill 221SUT: Exclusion: Incentives: Alternative Fuel VehiclesPavleyAmended 04/11/13 
Senate Bill 235SUT: Partial Exemption: ManufacturersWylandAmended 05/08/13
Amended 04/01/13
 
Senate Bill 241SPT: Oil & Gas Severance TaxEvansAmended 05/07/13 
Senate Bill 323SUT: Consumer Youth Group: DiscriminationLara, et al.Amended 08/14/13
Amended 04/16/13
Introduced 02/19/13
 
Senate Bill 376SUT: Exemption: Manufacturing & SoftwareCorreaAmended 04/30/13
Amended 04/16/13
Amended 02/20/13
 
Senate Bill 385SUT: Successor LiabilityBlockIntroduced 02/20/13
Senate Bill 412SUT: Exemption: Aerospace Part & Product ManufacturingKnightAmended 05/14/13
Amended 04/18/13
Introduced 02/20/13
Senate Bill 442BT: Erroneous Collection Action: Reimbursement: Delayed Claim: Filing DateWylandSupport Letter
Enrolled
Amended 06/15/13
Amended 04/16/13
Introduced 02/21/13
Senate Bill 445SPT: Underground Storage Tanks: Maintenance FeeHillEnrolled
Amended 08/18/14
Amended 06/10/14
Introduced 01/08/14
 
Senate Bill 499PT: Affordable Housing RestrictionsWylandAmended 04/15/13 
Senate Bill 506SUT: Notification to Retailers: Ephedrine: Sale Reporting RequirementsHillAmended 06/02/14
Amended 01/27/14
Introduced 02/21/13
 
Senate Bill 560SUT: Disaster ReliefAndersonAmended 04/01/13 
Senate Bill 582ADM: One-Stop Taxpayer PortalKnight & HarkeyEnrolled
Amended 08/13/13
Amended 06/25/13
Amended 04/18/13
Introduced 02/22/13
 
Senate Bill 622SPT: Sweetened Beverage TaxMonningAmended 05/08/13
Amended 04/15/13
 
Senate Bill 688SUT: BOE-Sponsored: Pet Medicine ExemptionGalgianiSupport Letter
Amended 05/14/13
Amended 04/01/13
 
Senate Bill 700SPT: Plastic Bag TaxWolkAmended 04/23/13
Senate Bill 732SUT: Exclusion: Vehicle Trade InsBerryhillAmended 05/14/13
Amended 04/30/13
Introduced 02/22/13
Senate Bill 768SPT: Cigarette Tax Increasede LeonAmended 05/14/13
Amended 04/17/13
 
Senate Bill 782SPT: Sexually Oriented Business TaxDeSaulnierAmended 05/07/13
Introduced 02/22/13
 
Senate Bill 788SUT: Prepayment of Sales Tax on Jet Fuel: Technical Clean UpCommittee on TransportationEnrolled
Amended 08/14/13
Amended 06/10/13
Amended 04/18/13
Senate Bill 791SUT: Fuel Tax Swap: Department of FinanceWylandAmended 04/04/13 
Senate Bill 808SUT: Air Common Carriers: Health Insurancede LeonAmended 04/23/13 
Senate Bill 809SPT: CURES TaxDeSaulnier & SteinbergAmended 05/14/13
Amended 05/01/13
 
Senate Bill 824SPT: BOE Technical BillCommittee on Governance & FinanceEnrolled
Amended 03/20/13
 
Senate Bill 825PT: Omnibus Committee BillCommittee on Governance & FinanceEnrolled
Amended 08/05/13
Amended 03/20/13
 
Senate Bill 832SPT: Fire Prevention Fee: Natural Disaster ExemptionGainesAmended 01/06/14
Senate Bill 861SPT: Oil Spill Prevention & Response:Expanded LiabilityCommittee on BudgetEnrolled
 
Senate Bill 871PT: New ConstructionCommittee on BudgetEnrolled 
Senate Bill 983SUT: Local Sales Tax: Revenue Sharing Agreements: Cardlock SystemHernandezAmended 05/21/14
 
Senate Bill 983SUT: Local Sales Tax: Card Lock Fuel Sale: Place of SaleHernandezAmended 02/11/14 
Senate Bill 998SUT: AerospaceKnightAmended 05/19/14
Amended 05/06/14
 
Senate Bill 1017SPT: Oil & Natural Gas Severance TaxEvansAmended 05/14/14
Amended 05/01/14
Introduced 02/14/14
Senate Bill 1113PT: Disabled Veterans' Exemption: RefundsKnightSupport Letter
Enrolled
Amended 04/01/14
 
Senate Bill 1152PT: Veterans' Organization ExemptionAndersonAmended 06/18/14
Amended 05/15/14
Amended 04/30/14
Senate Bill 1183SUT: Local Bike Infrastructure Enhancement Act of 2014DeSaulnierAmended 03/24/14
 
Senate Bill 1203PT: Low Income Housing PILOTSJacksonSupport Letter
Enrolled
Amended 08/21/14
Amended 07/02/14
Amended 05/22/14
Amended 04/21/14
Introduced 02/20/14
 
Senate Bill 1216PT: Homeowners' ExemptionMorrellAmended 04/08/14 
Senate Bill 1319SPT: Regional Railroad Accident Preparedness & Immediate Response FeeHill, Wolk, PavleyAmended 08/22/14
Senate Bill 1319SPT: Oil Spill Prevention & Response FeePavleyAmended 07/01/14
Amended 06/09/14
Amended 05/06/14
Senate Bill 1323PT: Exemption AdministrationLieuAmended 04/02/14
 
Senate Bill 1327ADM: Tax Administration: RefundKnightAmended 02/21/14 
Senate Bill 1367SUT: Exemption: First Responder Vehicles & EquipmentAndersonIntroduced 02/21/14
 
Senate Bill 1413SPT: Fire Prevention FeeWylandAmended 04/10/14
Introduced 02/21/14
 
Senate Bill 1464PT: BOE Sponsored Technical BillCommittee on Governance & FinanceSupport Letter
Enrolled
Amended 03/23/14
Senate Concurrent Resolution 12Volunteer Income Tax Assistance Program (VITA)CalderonSupport Letter 
Senate Constitutional Amendment 4SUT: Local Government Transportation Projects: Voter ApprovalLiuAmended 08/28/13
Amended 05/21/13
Introduced 12/03/12
 
Senate Constitutional Amendment 7SUT: Local Government: Public Libraries: Voter ApprovalWolkAmended 02/26/13
Introduced 12/03/12
 
Senate Constitutional Amendment 8SUT: Local Government Transportation Projects: Voter ApprovalCorbettAmended 05/21/13
Introduced 12/14/12
Senate Constitutional Amendment 9SUT: Local Government: Economic Development: Voter ApprovalCorbettAmended 05/21/13
Introduced 12/18/12
 
Senate Constitutional Amendment 11SUT: Local Government: Special Taxes: Voter ApprovalHancockAmended 05/21/13
Introduced 01/25/13
 

Legend
ADM = Administration
PT = Property Tax Bills
SPT = Special Taxes and Fees
SUT = Sales and Use Tax Bills

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