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 Down Arrow  Author  Analyses  
Assembly Bill 1656 ADM: BOE Headquarters Building: Authorization for DGS Dickinson Support Letter
Amended 05/23/14
Amended 03/28/14
 
Assembly Bill 576 ADM: Centralized Intelligence Partnership Act V.Perez Introduced 02/20/13  
Assembly Bill 833 ADM: One-Stop Taxpayer Portal Harkey Amended 05/01/13
Amended 03/21/13
 
Senate Bill 582 ADM: One-Stop Taxpayer Portal Knight & Harkey Enrolled
Amended 08/13/13
Amended 06/25/13
Amended 04/18/13
Introduced 02/22/13
 
Assembly Bill 576 ADM: Revenue Recovery & Collaborative Enforcement Team V.Perez Support Letter
Enrolled
Amended 09/03/13
Amended 08/12/13
Amended 07/10/13
Amended 05/01/13
 
Senate Bill 1327 ADM: Tax Administration: Refund Knight Amended 02/21/14  
Assembly Bill 2510 ADM: Tax Administration: Refunds Wagner Amended 02/21/14  
Assembly Bill 1222 BOE Sponsored: Return of Levied Funds Bloom Support Letter
Introduced 02/22/13
 
Senate Bill 442 BT: Erroneous Collection Action: Reimbursement: Delayed Claim: Filing Date Wyland Support Letter
Enrolled
Amended 06/15/13
Amended 04/16/13
Introduced 02/21/13
 
Assembly Bill 1049 Interest Equalization Harkey et al. Support Letter
Introduced 02/22/13
 
Senate Bill 499 PT: Affordable Housing Restrictions Wyland Amended 04/15/13  
Assembly Bill 2756 PT: Assessment Analyst Certification Committee on Revenue & Taxation Amended 05/23/14
Amended 04/22/14
 
Senate Bill 1464 PT: BOE Sponsored Technical Bill Committee on Governance & Finance Support Letter
Enrolled
Amended 03/23/14
 
Assembly Bill 1172 PT: Base Year Value Bocanegra Amended 03/21/13  
Assembly Bill 2372 PT: Change In Ownership: Legal Entity Ammiano Amended 05/28/14
Amended 04/01/14
 
Assembly Bill 122 PT: Commercial Building Energy Retrofit Rendon Amended 03/19/13  
Assembly Bill 1143 PT: Comparable Sales Skinner Amended 06/09/14
 
Assembly Bill 483 PT: Comparable Sales Ting Introduced 02/19/13  
Assembly Bill 769 PT: Comparable Sales Skinner Amended 01/06/14  
Assembly Bill 43 PT: Court Remands Bocanegra Amended 04/29/13
Amended 03/19/13
 
Senate Bill 1113 PT: Disabled Veterans' Exemption: Refunds Knight Support Letter
Amended 04/01/14
 
Assembly Bill 561 PT: Documentary Tranfer Tax Ting Amended 04/30/13  
Senate Bill 1323 PT: Exemption Administration Lieu Amended 04/02/14
 
Assembly Bill 2114 PT: Heavy Equipment Rental Tax Pan Amended 03/10/14
 
Assembly Bill 2097 PT: Home Owner's Exemption Morrell Introduced 02/20/14  
Senate Bill 1216 PT: Homeowners' Exemption Morrell Amended 04/08/14  
Assembly Bill 975 PT: Hospitals Wieckowski & Bonta Amended 04/25/13
Amended 04/08/13
 
Assembly Bill 188 PT: Legal Entity Change Ammiano Introduced 01/28/13  
Senate Bill 1203 PT: Low Income Housing PILOTS Jackson Support Letter
Amended 05/22/14
Amended 04/21/14
Introduced 02/20/14
 
Assembly Bill 1760 PT: Low Income Housing: PILOTs Chau & Bocanegra Amended 06/11/14
Amended 05/28/14
Amended 05/14/14
Amended 04/01/14
 
Senate Bill 871 PT: New Construction Committee on Budget Enrolled  
Senate Bill 825 PT: Omnibus Committee Bill Committee on Governance & Finance Enrolled
Amended 08/05/13
Amended 03/20/13
 
Assembly Bill 2109 PT: Parcel Tax Report Daly Amended 03/24/14
Introduced 02/20/14
 
Assembly Bill 892 PT: Parcel Taxes Daly Amended 04/29/13  
Assembly Bill 2262 PT: Private Railroad Cars: Mileage Frazier Support Letter
Amended 04/01/14
 
Assembly Bill 777 PT: Space Flight Muratsuchi Support Letter
Enrolled
Amended 02/19/14
Amended 08/26/13
Amended 05/21/13
Amended 04/16/13
 
Assembly Bill 2234 PT: Survey Program Ting Amended 04/30/14
Amended 02/21/14
 
Assembly Bill 1151 PT: Tax Agent Registration Ting Amended 05/07/13
Amended 04/16/13
 
Assembly Bill 2415 PT: Tax Agent Registration Ting Amended 06/12/14
Amended 05/23/14
Amended 04/03/14
 
Assembly Bill 551 PT: Urban Agriculture Incentive Zones Ting Enrolled
Amended 09/03/13
 
Senate Bill 1152 PT: Veterans' Organization Exemption Anderson Amended 06/18/14
Amended 05/15/14
Amended 04/30/14
 
Assembly Bill 760 SPT: Ammunition Tax: Bullet Tax Dickinson & Sen. Steinberg Amended 03/19/13  
Senate Bill 824 SPT: BOE Technical Bill Committee on Governance & Finance Enrolled
Amended 03/20/13
 
Senate Bill 809 SPT: CURES Tax DeSaulnier & Steinberg Amended 05/14/13
Amended 05/01/13
 
Senate Bill 11 SPT: California Tire Fee Pavley & Rubio Amended 08/06/13
Amended 05/15/13
Introduced 12/03/12
 
Assembly Bill 8 SPT: California Tire Fee: Rate Perea & Skinner Enrolled
Amended 08/12/13
Amended 05/13/13
Introduced 12/03/12
 
Senate Bill 768 SPT: Cigarette Tax Increase de Leon Amended 05/14/13
Amended 04/17/13
 
Assembly Bill 2757 SPT: Diesel Fuel: Refunds: Biodiesel Committee on Revenue & Taxation Amended 04/10/14  
Assembly Bill 1519 SPT: Fire Prevention Fee Donnelly Introduced 01/16/14  
Senate Bill 1413 SPT: Fire Prevention Fee Wyland Amended 04/10/14
Introduced 02/21/14
 
Assembly Bill 1954 SPT: Fire Prevention Fee: BOE: Refund Appeal Harkey Introduced 02/19/14  
Assembly Bill 2048 SPT: Fire Prevention Fee: Clean up Dahle,et al. Amended 06/17/14
Amended 02/20/14
 
Senate Bill 125 SPT: Fire Prevention Fee: Exemption Gaines Introduced 01/22/13  
Senate Bill 147 SPT: Fire Prevention Fee: Exemption Gaines Introduced 01/31/13  
Senate Bill 832 SPT: Fire Prevention Fee: Natural Disaster Exemption Gaines Amended 01/06/14  
Assembly Bill 124 SPT: Fire Prevention Fee: Repeal Morrell, et al Introduced 01/14/13  
Assembly Bill 23 SPT: Fire Prevention Fee: Repeal Donnelly Amended 02/11/13
Introduced 12/03/12
 
Senate Bill 17 SPT: Fire Prevention Fee: Repeal Gaines Amended 04/18/13
Introduced 12/03/12
 
Assembly Bill 468 SPT: Fire Prevention Fee: Replacement Chesbro Amended 05/01/13
Amended 04/08/13
 
Assembly Bill 1434 SPT: Low Income Water Rate Assistance Program Yamada Amended 05/23/14
Amended 04/24/14
Amended 04/09/14
 
Assembly Bill 2009 SPT: Managed Audit Program Weber Support Letter
Enrolled
Amended 04/10/14
Amended 03/27/14
Introduced 02/20/14
 
Senate Bill 241 SPT: Oil & Gas Severance Tax Evans Amended 05/07/13  
Senate Bill 1017 SPT: Oil & Natural Gas Severance Tax Evans Amended 05/14/14
Amended 05/01/14
Introduced 02/14/14
 
Assembly Bill 881 SPT: Oil Spill Prevention & Admin Fee Increase Chesbro Amended 06/18/13
Amended 05/24/13
Introduced 02/22/13
 
Senate Bill 1319 SPT: Oil Spill Prevention & Response Fee: Expanded Liability Pavley Amended 06/09/14
Amended 05/06/14
 
Assembly Bill 1466 SPT: Oil Spill Prevention & Response: Expanded Liability Committee on Budget Amended 06/15/14  
Senate Bill 861 SPT: Oil Spill Prevention & Response:Expanded Liability Committee on Budget Enrolled
 
Senate Bill 700 SPT: Plastic Bag Tax Wolk Amended 04/23/13  
Assembly Bill 1717 SPT: Prepaid MTS Surcharge Perea Amended 05/28/14
Amended 04/02/14
Introduced 02/13/14
 
Senate Bill 782 SPT: Sexually Oriented Business Tax DeSaulnier Amended 05/07/13
Introduced 02/22/13
 
Senate Bill 622 SPT: Sweetened Beverage Tax Monning Amended 05/08/13
Amended 04/15/13
 
Assembly Bill 1785 SPT: Tobacco Directory Law: Information Sharing Garcia Introduced 02/18/14  
Assembly Bill 1500 SPT: Tobacco Products and e-Cigarettes: Shipping Dickinson Introduced 01/13/14  
Assembly Bill 282 SPT: Underground Storage Tank Fee Increase Wieckowski Amended 07/02/13
Introduced 02/11/13
 
Senate Bill 445 SPT: Underground Storage Tanks: Maintenance Fee Hill Amended 06/10/14
Introduced 01/08/14
 
Assembly Bill 1907 SPT: Use Fuel Tax: Natural Gas: Gallon Equivalent Ridley-Thomas Amended 04/023/14  
Assembly Bill 2666 SPT: eWaste Fee: Federal Exclusion Daly Amended 04/22/14
Amended 02/21/14
 
Senate Bill 998 SUT: Aerospace Knight Amended 05/19/14
Amended 05/06/14
 
Senate Bill 808 SUT: Air Common Carriers: Health Insurance de Leon Amended 04/23/13  
Assembly Bill 187 SUT: Ammunition Tax Bonta Amended 05/15/13
Amended 03/19/13
 
Senate Bill 688 SUT: BOE-Sponsored: Pet Medicine Exemption Galgiani Support Letter
Amended 05/14/13
Amended 04/01/13
 
Assembly Bill 1422 SUT: CAEATFA Exclusion Committee on Jobs Enrolled
Amended 07/08/13
Amended 06/19/13
Amended 06/04/13
Amended 04/15/13
 
Senate Bill 19 SUT: Commercial Space Sites Knight Amended 05/14/13
Amended 04/18/13
 
Senate Bill 323 SUT: Consumer Youth Group: Discrimination Lara, et al. Amended 08/14/13
Amended 04/16/13
Introduced 02/19/13
 
Assembly Bill 575 SUT: Counterfeit Goods V. Perez Introduced 02/20/13  
Assembly Bill 2681 SUT: Counterfeit Goods: Retail Sale Dababneh Support Letter
Introduced 02/21/14
 
Senate Bill 560 SUT: Disaster Relief Anderson Amended 04/01/13  
Assembly Bill 1412 SUT: Excess Tax Reimbursement Committee on Revenue & Taxation Support Letter
Amended 07/10/13
Amended 05/24/13
Amended 03/19/13
 
Assembly Bill 43 SUT: Excess Tax Reimbursement Bocanegra Support Letter
Amended 01/06/14
 
Assembly Bill 1077 SUT: Exclusion: Incentives: Alternative Fuel Vehicles Muratsuchi Amended 06/15/13
Amended 04/02/13
 
Senate Bill 221 SUT: Exclusion: Incentives: Alternative Fuel Vehicles Pavley Amended 04/11/13  
Senate Bill 732 SUT: Exclusion: Vehicle Trade Ins Berryhill Amended 05/14/13
Amended 04/30/13
Introduced 02/22/13
 
Assembly Bill 2691 SUT: Exclusion: Wireless Devices Harkey Amended 02/21/14
 
Senate Bill 412 SUT: Exemption: Aerospace Part & Product Manufacturing Knight Amended 05/14/13
Amended 04/18/13
Introduced 02/20/13
 
Assembly Bill 479 SUT: Exemption: College Textbooks Donnelly Amended 05/14/13
Introduced 02/19/13
 
Assembly Bill 1891 SUT: Exemption: Desalination Equipment Donnelly Amended 03/20/14  
Assembly Bill 769 SUT: Exemption: Energy Star Clothes Washers Skinner Amended 05/14/14  
Senate Bill 1367 SUT: Exemption: First Responder Vehicles & Equipment Anderson Introduced 02/21/14
 
Senate Bill 376 SUT: Exemption: Manufacturing & Software Correa Amended 04/30/13
Amended 04/16/13
Amended 02/20/13
 
Assembly Bill 486 SUT: Exemption: Manufacturing & Software Publishing Research Mullin, et al. Amended 04/10/13  
Assembly Bill 653 SUT: Exemption: Manufacturing, Software Publishing, Power Generators, R&D V.Perez, et al. Amended 05/06/13  
Assembly Bill 1326 SUT: Exemption: Unmanned Aerial Vehicle Manufacturing Gorell & Bradford Amended 04/29/13
Introduced 02/22/13
 
Assembly Bill 2031 SUT: Forest Timber Assessment Dahle Support Letter
Amended 05/06/14
Amended 04/21/14
Amended 02/20/14
 
Senate Bill 791 SUT: Fuel Tax Swap: Department of Finance Wyland Amended 04/04/13  
Senate Bill 1183 SUT: Local Bike Infrastructure Enhancement Act of 2014 DeSaulnier Amended 03/24/14
 
Assembly Bill 92 SUT: Local Government Finance: Triple Flip Clarification Committee on Budget Enrolled  
Senate Constitutional Amendment 4 SUT: Local Government Transportation Projects: Voter Approval Liu Amended 08/28/13
Amended 05/21/13
Introduced 12/03/12
 
Senate Constitutional Amendment 8 SUT: Local Government Transportation Projects: Voter Approval Corbett Amended 05/21/13
Introduced 12/14/12
 
Senate Constitutional Amendment 9 SUT: Local Government: Economic Development: Voter Approval Corbett Amended 05/21/13
Introduced 12/18/12
 
Senate Constitutional Amendment 7 SUT: Local Government: Public Libraries: Voter Approval Wolk Amended 02/26/13
Introduced 12/03/12
 
Assembly Constitutional Amendment 3 SUT: Local Government: Public Safety Services: Voter Approval Campos Introduced 01/22/13  
Senate Constitutional Amendment 11 SUT: Local Government: Special Taxes: Voter Approval Hancock Amended 05/21/13
Introduced 01/25/13
 
Senate Bill 983 SUT: Local Sales Tax: Card Lock Fuel Sale: Place of Sale Hernandez Amended 02/11/14  
Senate Bill 983 SUT: Local Sales Tax: Revenue Sharing Agreements: Cardlock System Hernandez Amended 05/21/14
 
Senate Bill 1 SUT: Local Tax: Sustainable Community Investment Areas Steinberg Amended 09/03/13
Amended 05/02/13
Amended 12/03/12
 
Senate Bill 78 SUT: Medi-Cal Managed Care Plans & Gross Premiums Tax Committee on Budget & Fiscal Review Enrolled  
Assembly Bill 1894 SUT: Medial Cannabis Regulation & Control Act Ammiano Amended 04/01/14  
Assembly Bill 1839 SUT: Motion Picture Tax Credit Gatto, et al. Amended 07/02/14
Amended 06/17/14
Amended 05/23/14
New
Senate Bill 506 SUT: Notification to Retailers: Ephedrine: Sale Reporting Requirements Hill Amended 06/02/14
Amended 01/27/14
Introduced 02/21/13
 
Senate Bill 235 SUT: Partial Exemption: Manufacturers Wyland Amended 05/08/13
Amended 04/01/13
 
Senate Bill 90 SUT: Partial Exemption: Manufacturing, R&D Galgiani Chaptered  
Assembly Bill 1203 SUT: Penalty & Interest: Unconstitutional Statute Gorell Introduced 02/22/13  
Senate Bill 788 SUT: Prepayment of Sales Tax on Jet Fuel: Technical Clean Up Committee on Transportation Enrolled
Amended 08/14/13
Amended 06/10/13
Amended 04/18/13
 
Assembly Bill 919 SUT: Qualified Veterans: Repayment Williams Support Letter
Amended 06/24/14
Amended 05/23/14
Amended 01/29/14
Amended 01/17/14
Introduced 02/22/13
 
Assembly Bill 799 SUT: Retailer Wagner Amended 05/13/13  
Assembly Bill 2249 SUT: Return of Levied Funds Bloom Amended 04/01/14
 
Assembly Bill 781 SUT: SPT: Criminal Software Bocanegra Support Letter
Enrolled
Amended 08/12/13
Amended 07/09/13
Amended 04/18/13
Introduced 02/21/13
 
Assembly Bill 2429 SUT: SPT: Interest Equalization Patterson Support Letter
Introduced 02/21/14
 
Assembly Bill 300 SUT: SPT: Prepaid Mobile Telephony Services Surcharge Perea Enrolled
Amended 08/14/13
Amended 04/16/13
 
Assembly Bill 718 SUT: Sales Tax Holiday: April 15 Melendez Introduced 02/21/13  
Assembly Bill 698 SUT: Successor Liability Grove Amended 03/21/13  
Senate Bill 385 SUT: Successor Liability Block Introduced 02/20/13  
Assembly Bill 163 SUT: Sunset Date: Thrift Stores Atkins Support Letter
Enrolled
Amended 04/09/13
Introduced 01/23/13
 
Assembly Bill 2119 SUT: Transaction & Use Taxes: Unincorporated Areas Stone Enrolled
Amended 05/14/14
Introduced 02/20/14
 
Assembly Bill 210 SUT: Transactions & Use Tax: Alameda County Wieckowski Enrolled
Amended 03/18/13
Introduced 01/30/13
 
Assembly Bill 1324 SUT: Transactions & Use Tax: City of El Cerrito & Contra Costa County Skinner Amended 06/30/14
Amended 06/11/14
Amended 06/02/14
 
Assembly Bill 431 SUT: Transportation: Planning Agency Mullin Amended 04/02/13  
Assembly Bill 143 SUT: Use Tax Exemption for Active Duty Military Personnel Holden Support Letter
Enrolled
Amended 04/08/13
Amended 03/04/13
Introduced 01/17/13
 
Assembly Bill 2758 SUT: Use Tax: FTB Allocation Committee on Revenue & Taxation Amended 04/10/14  
Senate Concurrent Resolution 12 Volunteer Income Tax Assistance Program (VITA) Calderon Support Letter  

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

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