TAXATION

• AB 28, Gabriel. Firearms and ammunition: excise tax. Establishes an excise tax on licensed firearms dealers, firearms manufacturers, and ammunition vendors to fund programs that address the causes and harms of gun violence. An act to amend Sections 26700, 26705, and 30395 of, and to add Chapter 3 (commencing with Section 34400) to Division 12 of Title 4 of Part 6 of, the Penal Code, and to add Part 16 (commencing with Section 36001) to Division 2 of the Revenue and Taxation Code, relating to firearms, and making an appropriation therefor.

• AB 84, Ward. Property tax: welfare exemption: affordable housing. Expands the low-income housing welfare property tax exemption by authorizing 501(c)(3) bonds as an eligible form of financing, and permits, for five years, a unit in a development that is not financed with low-income housing tax credits (LIHTCs) to remain eligible if the tenant's income rises to no more than 100% of the area median income (AMI). An act to amend Sections 214 and 259.15 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 111, Committee on Budget. Personal Income Tax Law: exclusion: student loan debt: discharge of fees: higher education emergency grants. Clarifies that there is no state tax liability from certain higher education loan and fee relief given to Californians as part of the COVID-19 emergency. An act to amend Section 17144.8 of, and to add and repeal Sections 17131.21 and 17131.22 of, the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• AB 314, Jim Patterson. Sales and Use Tax: exemptions: trucks for use in interstate or out-of-state commerce. This bill extends and expands modifications made to the sales and use tax exemption for trailers and semitrailers used in interstate commerce. An act to amend Section 6388.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 339, Irwin. Qualified able Program: age limit. This bill conforms state law to the recent change made to Achieving a Better Life Experience Act accounts in the federal Consolidated Appropriations Act. An act to amend Sections 17140.4 and 23711.4 of the Revenue and Taxation Code and to amend, repeal, and add Section 4875 of the Welfare and Institutions Code, relating to Qualified able Program.

• AB 346, Quirk-Silva. Income tax credits: low-income housing: California Debt Limit Allocation Committee rulemaking. Allows the California Tax Credit Allocation Committee (CTCAC), for any calendar year in which the California Debt Limit Allocation Committee (CDLAC) has declared a competition for the award of tax-exempt bond authority for qualified residential rental projects, to reallocate some of the $500 million in enhanced state low-income housing tax credits (LIHTCs) made available from 4% federal credit projects to 9% federal credit projects. An act to amend, repeal, and add Section 8869.94 of the Government Code, and to amend Sections 12206, 17058, and 23610.5 of the Revenue and Taxation Code, relating to taxation.

• AB 511, Dixon. Personal income taxes: voluntary contributions: California ALS Research Network Voluntary Tax Contribution Fund. Authorizes the addition of the California ALS Research Network 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 17 (commencing with Section 18881) 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 543, Gipson. Sales and Use Tax Law: exemptions: petroleum products: water common carriers. This bill extends, from January 1, 2024, to January 1, 2029, the sunset on the sales tax exemption for specified fuel and petroleum product sales to water carriers. An act to amend Section 6385 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 556, Gallagher. Property taxation: transfer of base year value: disaster relief. This bill extends the deadline by three years for taxpayers affected by the Camp Fire to transfer base year values to replacement property. An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• AB 556, Gallagher. Property taxation: transfer of base year value: disaster relief. This bill extends the deadline by three years for taxpayers affected by the Camp Fire to transfer base year values to replacement property. An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. • AB 559, Boerner. Personal income tax: California Senior Citizen Advocacy Voluntary Tax Contribution Fund. This bill extends the sunset date for the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to 2030. An act to amend Sections 18730 and 18733 of the Revenue and Taxation Code, relating to taxation, and making an appropriation therefor.

• AB 1097, Luz Rivas. Use tax: registration: qualified purchaser. This bill changes the threshold for requiring a person to register for the Qualified Purchaser Program (QPP) from $100,000 in annual gross receipts to anyone with over $10,000 in purchases subject to the use tax and not paid to a retailer. An act to amend, repeal, and add Section 6225 of the Revenue and Taxation Code, relating to taxation.

• AB 1203, Bains. Sales and use taxes: exemptions: breast pumps and related supplies. Provides a temporary exemption, under the Sales and Use Tax (SUT) Law, for breast pumps and related items. An act to add and repeal Section 6370.2 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 1256, Wood. Transactions and use taxes: County of Humboldt. This bill authorizes the Humboldt County Board of Supervisors to impose a district tax for countywide transportation programs at a rate of no more than 1% that would, in combination with other TUTs, exceed the combined rate limit of 2%. An act to add and repeal Chapter 3.94 (commencing with Section 7300.3) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

• AB 1268, Irwin. Franchise Tax Board: returns: organ donor elections and data sharing. Requires, for taxable years beginning January 1, 2025, the Franchise Tax Board (FTB) to include checkboxes on the resident income tax return allowing a taxpayer to provide written consent for Donate Life California (DLC) to enroll the taxpayer in the organization's organ and tissue donor registry. An act to add Sections 18544 and 19572.5 to the Revenue and Taxation Code, relating to tax administration.

• AB 1355, Valencia. Employment: benefits: electronic notice and documents. Allows employers to provide information to their employees regarding the Earned Income Tax Credit (EITC) and the Unemployment Insurance (UI) Program via email to an email account of the employee's choosing, if the employee affirmatively, and in writing or by electronic acknowledgment, opts into receipt of electronic statements or materials, until January 1, 2029. An act to amend, repeal, and add Section 19853 of the Revenue and Taxation Code, and to amend, repeal, and add Section 1089 of the Unemployment Insurance Code, relating to employment.

• AB 1361, Hoover. Property taxation: veteran's exemption: preliminary application. Permits a county assessor to provide a written or electronic determination of preliminary eligibility for the disable veterans' property tax exemption. An act to amend Section 205.5 of the Revenue and Taxation Code, relating to taxation.

• AB 1439, Garcia. Low-income housing tax credit: farmworker housing. Requires the California Tax Credit Allocation Committee to consider amending the regulatory scoring system for allocations of the Low-Income Housing Tax Credit (LIHTC) to award the maximum points to farmworker housing projects under the housing needs category, and an initial five points beyond required thresholds in the site amenities category. An act to amend Sections 12206, 17058, and 23610.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• AB 1500, Irwin. Property taxation: application of base year value: disaster relief. This bill extends by three years the deadline for a taxpayer to maintain their previous base year value under specified circumstances when reconstructing if the property was substantially damaged or destroyed on or after November 1, 2018, but on or before November 30, 2018. An act to amend Section 70.5 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• AB 1500, Irwin. Property taxation: application of base year value: disaster relief. This bill extends by three years the deadline for a taxpayer to maintain their previous base year value under specified circumstances when reconstructing if the property was substantially damaged or destroyed on or after November 1, 2018, but on or before November 30, 2018. An act to amend Section 70.5 of the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.

• AB 1679, Santiago. Transactions and use taxes: County of Los Angeles: homelessness. Authorizes Los Angeles County (LA County) to impose a transaction and use tax (TUT) that exceeds the 2% statutory limitation, as specified. An act to add Chapter 2.4 (commencing with Section 7286.01) to Part 1.7 of Division 2 of the Revenue and Taxation Code, relating to taxation.

• AB 1765, Committee on Revenue and Taxation. Income tax administration: installment agreements, suspension, forfeiture, and revivor. Advances two proposals drafted by the Franchise Tax Board (FTB), with technical modifications, that do both of the following: 1) expands the FTB's authority to enter into installment agreements with taxpayers who have outstanding tax liabilities; and, 2) updates terminology to ensure equal treatment for different types of Limited Liability Companies (LLCs). An act to amend Sections 19008, 23301, 23301.5, 23301.6, 23302, 23303, 23305.1, 23305a, 23305b, 23305c, and 23305e of the Revenue and Taxation Code, relating to taxation. 2023 Senate Taxation Laws • SB 82, Seyarto. Property taxation: disabled veterans' exemption: eligibility letters. This bill requires a county assessor to accept an electronically- generated letter of service-connected disability in lieu of an original letter of service-connected disability, at the discretion of the claimant, when verifying eligibility for the disabled veterans' exemption. An act to amend Section 205.5 of the Revenue and Taxation Code, relating to taxation.

• SB 96, Portantino. Historic Venue Restoration and Resiliency Act. This bill enacts the Historic Venue Restoration and Resiliency Act. An act to add and repeal Section 7103 of the Revenue and Taxation Code, relating to historic venues, and making an appropriation therefor.

• SB 131, Committee on Budget and Fiscal Review. Taxation. This trailer bill contains the necessary changes to implement the 2023 Budget Act related to taxation. An act to amend Sections 12419.3.3 and 13305 of the Government Code, to amend Sections 17053.73, 19551.3, 19851, 19852, 19853, 19854, and 23626 of, to add Section 17082 to, and to add and repeal Sections 17139.2, 17139.3, 24309.6, and 24309.7 of, the Revenue and Taxation Code, and to amend Section 8161 of the Welfare and Institutions Code, relating to taxation, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 132, Committee on Budget and Fiscal Review. Income taxes: tax credits: motion pictures: occupational safety: California Film Commission. This bill extends the authority for the California Film Commission (CFC) to allocate, and for qualified taxpayers to claim, the California Motion Picture and Television Production Credit for an additional five years, starting in 2025-26, authorized at $330 million per year, and makes the credit refundable (referred to as the Film and Television Credit 4.0). In addition, this bill makes various changes to the current authorized version of the credit (Film and Television Credit 3.0) and the California Soundstage Filming Tax Credit and includes set safety provisions. An act to amend Section 14998.2 of the Government Code, to add Part 13 (commencing with Section 9150) to Division 5 of, and to repeal Sections 9152 and 9152.5 of, the Labor Code, and to amend Sections 6902.5, 17039, 17053.98, 23036, and 23698 of, and to add Sections 17053.98.1 and 23698.1 to, the Revenue and Taxation Code, relating to the motion picture and television industry, and making an appropriation therefor, to take effect immediately, bill related to the budget.

• SB 264, Niello. Income taxes: deduction: disaster losses. This bill extends the sunset on the ability for taxpayers to deduct disaster losses until the 2028 taxable year. An act to amend Sections 17207.14 and 24347.14 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 335, Cortese. Transactions and use taxes: County of Santa Clara. This bill allows the Santa Clara County Board of Supervisors to propose a district tax of up to 0.625% in Santa Clara County that exceeds the 2% cap; shifts the authority to impose a district tax for countywide transportation purposes in Ventura County that exceeds the 2% cap from the Ventura County Transportation Commission to the County. An act to amend Section 7300 of, and to add Chapter 3.74 (commencing with Section 7292.4) to Part 1.7 of Division 2 of, the Revenue and Taxation Code, relating to taxation.

• SB 388, Archuleta. Alcoholic Beverage Tax: beer manufacturer returns and schedules. This bill requires the State Board of Equalization (BOE) to make public, upon request, any information from a beer manufacturer tax return, including the name and address of the taxpayer that is not a natural person. BOE must amend the beer manufacturer return to include a brief description of how the beer industry has historically used such information and a designated line or checkbox where a taxpayer may elect to prohibit disclosure of such information. This bill applies to returns filed on or after January 1, 2024. An act to add Section 32457.2 to the Revenue and Taxation Code, relating to taxation.

• SB 419, Roth. Property tax: exemptions: personal property used in space flight. This bill extends the current personal property tax exemption for property used in space flight for five years. An act to amend Section 242 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

• SB 797, Padilla. Lithium Extraction Tax Citizens Oversight Committee. This bill creates the Lithium Extraction Tax Citizens Oversight Committee (Committee) within the California Department of Tax and Fee Administration (CDTFA). An act to amend Section 47002 of, and to add Chapter 4 (commencing with Section 47110) to Part 25 of Division 2 of, the Revenue and Taxation Code, relating to taxation.

• SB 812, Roth. Tax preparers. This bill extends the sunset date for the Tax Preparation Act (act), which provides for the California Tax Education Council (CTEC), by four years, to January 1, 2028.\An act to amend Section 22259 of the Business and Professions Code, relating to business.

• SB 862, Laird. Santa Cruz Metropolitan Transit District: transaction and use tax rates. This bill allows the Santa Cruz Metropolitan Transportation District's board to place a measure before its voters authorizing a district tax abovethe 2% cap. An act to amend Section 98290 of the Public Utilities Code, relating to taxation.

• SB 889, Committee on Governance and Finance. California Department of Tax and Fee Administration: earnings withholding orders: settlement agreements: excise taxes. An act to amend Sections 6355, 7093.5, 9271, 30459.1, 32401, 32440, 34010, 34019, 40211, 41007.2, 41021, 41028, 41030, 41171, 43160, 43522, 45867, 46622, 50156.11, 55332, 55381, and 60636 of, to add Sections 6834, 9036, 30354.6, 32387.1, 38578, 40169, 41127.9, 41163, 43450, 45611, 46467, 50138.9, 55191, 55212, and 60496 to, and to add the heading of Chapter 1 (commencing with Section 34010), the heading of Chapter 2 (commencing with Section 34011), and the heading of Chapter 3 (commencing with Section 34013) to Part 14.5 of Division 2 of, the Revenue and Taxation Code, relating to taxation.

• SB 890, Committee on Governance and Finance. Property taxation: change of ownership and base year value transfers. This bill changes four sections of the Revenue and Taxation Code to update cross references. An act to amend Sections 62.1, 62.5, 69.4, and 69.6 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.