Analysis of Assembly Bills 2003/2004 Session

Analysis - Introduced 12/02/02

AB 11 (Garcia & Vargas) Agency Designate The City Of Brawley As An Enterprise Zone, Within Imperial County, That Was A Designated Manufacturing Enhancement Area

Analysis - Amended 02/11/03

AB 63 (Cogdill/Garcia) Irrigation System Improvement Costs Credit

Analysis - Introduced 12/05/03

AB 71 (Horton) BOE May Create Tobacco Tax Compliance Task Force That May Include Representatives From FTB

Analysis - Introduced 12/13/02

Analysis - Introduced 12/23/02

Legislative Change 03-29

AB 79 (Dutra) State Agencies/Reports to the Legislature/Public Agencies/Reports to the Legislature, Governor, Or Any State Legislative Or Executive Body

Analysis - Amended 03/19/03

Analysis - Amended 05/27/03

Analysis - Amended 06/26/03

Analysis - Amended 08/26/03

Analysis - Amended 02/04/04

Analysis - Amended 03/25/04

Analysis - Amended 07/13/04

Analysis - Amended 08/11/04

Legislative Change 04-18

AB 82 (Dutton) Renter Credit/Increase Credit to $185 and $370

Analysis - Introduced 01/06/03

Analysis - Introduced 01/15/03

AB 122 (Calderon) Manufacturers' Investment Credit/Extend Repeal Date

Analysis - Introduced 01/15/03

AB 128 (Campbell) California Internet Tax Freedom Act/Extend Repeal Date to January 1, 2008

AB 132 (Chavez) (REVISED) California Fund For Senior Citizens/Extend Repeal Date To January 1, 2010

Analysis - Introduced 01/16/03

Attachment

Analysis - Introduced 01/16/03

Legislative Change 03-02

AB 137 (Correa/Dymally/Lieber) (REVISED) California Fund for Senior Citizens/Extend Operations Until January 1, 2010

Attachment

Analysis - Amended 03/05/03

Legislative Change 03-10

AB 162 (Cohn) Legislative Intent To Provide Tax Credits To Landlords Who Rent Residential Property To Public School Teachers At Below Market Rates/Mobile home and Special Occupancy Parks

Analysis - Introduced 01/22/03

AB 198 (Nation) Credit For Qualified Reduced-Emission Vehicles/Depreciation Deduction/No Deduction Allowed For Large Sport Utility Vehicles (SUV)/Qualified Tuition And Fees Credit/APTBA Date 06/15/04

Analysis - Amended 08/05/04

AB 205 (Goldberg, et al.) Filing Status/Domestic Partners

Analysis - Introduced 01/28/03

Analysis - Amended 03/24/03 & 03/25/03

Analysis - Amended 06/03/03

Analysis - Amended 07/03/03

Analysis - Amended 07/16/03

Analysis - Amended 08/21/03

Legislative Change 03-18

AB 211 (Maze) Homeowner's Property Tax Exemption/Senior Citizens

Analysis - Introduced 01/29/03

Analysis - Amended 03/06/03

Analysis - Amended 04/03/03

AB 214 (Horton) Veterans Quality of Life Fund

Analysis - Introduced 01/29/03

Attachment

Analysis - Amended 06/23/03

Analysis - Amended 06/24/04

Legislative Change 04-19

AB 234 (Corbett) NOL Deduction/100% Deduction For Biopharmaceutical & Biotechnology Business Activities

Analysis - Introduced 01/30/03

Analysis - Amended 03/28/03

AB 238 (Oropeza) Natural Heritage Preservation Tax Credit Act of 2000/Extend Dates

Analysis - Amended 01/06/04

AB 243 (Vargas) Exemption/Up to 50% of Clergy Member Salary For Rental Value Or Allowance For Home

Analysis - Introduced 02/03/03

Legislative Change 03-12

AB 251 (Parra) Interagency Task Force On Excellence In Economic Development/Representatives May Include FTB

Analysis - Introduced 02/03/03

AB 263 (Oropeza) Dividends Received Deduction/Ceridian Issue/FTB Report to Legislature Regarding Tax Collected Pursuant to Dividend-Received Deduction

Analysis - Introduced 02/04/03

Analysis - Amended 06/16/04

Analysis - Introduced 02/05/03

Legislative Change 04-37

AB 288 (Aghazarian) Irrigation System Improvement Credit/Agricultural Water Filter Systems & Equipment Deduction

Analysis - Amended 03/10/03

AB 291 (Aghazarian) Research Expenses Credit/24% of Environmental Research & Development Costs/Environmental Remediation Expenditure Credit/Allowed To Individuals Engaged In Agricultural Business Activity In San Joaquin River, Sacramento River, Or Tulare Lake Basins

Analysis - Introduced 02/05/03

Analysis - Amended 03/26/03

Analysis - Amended 05/14/03

AB 292 (Yee) State Agencies Prohibited To Use Children As Interpreters

Analysis - Amended 07/15/03

Analysis - Amended 08/4/04

AB 293 (Daucher) Exemption/Earnings applied Toward Health Care Contribution/Small Business Voluntary Access To Health Care Coverage Act

Analysis - Introduced 02/06/03

Analysis - Introduced 02/07/03

AB 318 (Haynes) State Agencies Report To Legislature Financial Activities For The 1998/1999, 1999/2000, 2000/2001, 2001/2002, and 2002/2003 Fiscal Years

AB 339 (Aghazarian) Farmworker Housing Credits/Decrease Compliance Period To 10 Years/Low Income Housing Credit Includes Qualified Farmworker Housing Credit

Analysis - Introduced 02/11/03

Analysis - Amended 05/07/03

AB 363 (Garcia) Employer Provided Health Coverage Credit/Farmworkers

Analysis - Amended 06/18/03

AB 382 (Correa) Exemption/Interest On Bonds Issued By Federally Recognized Indian Tribal Government Located In This State

Analysis - Amended 07/21/03

Analysis - Amended 09/04/03

Analysis - Introduced 09/04/04

Analysis - Amended 06/16/04

Analysis - Amended 07/21/04

Analysis - Amended 08/12/04

AB 385 (Nakano) State Agencies Provide Employees With Itemized Salary Or Wages Statements In Writing or Electronically

Legislative Change 03-13

AB 411 (Haynes) Qualified Equity Investments Or Contributions In Qualified Community Development Entity Credit/California New Markets Venture Capital Program Act of 2003

Analysis - Amended 01/13/04

AB 439 (Matthews) Enterprise Zones/Increase Expansion Area to 25%

Analysis - Amended 03/15/04

AB 480 (Ridley-Thomas) Exclusion/Income Of Qualified Professional Athletic Team Located In Community Redevelopment Plan Area

AB 484 (Cogdill) Minimum Franchise Tax/Exempts Corporations With Gross Receipts Less Than $1 Million & No Profit/Less Than 50 Employees & Incurs Net Operating Loss

AB 499 (Canciamilla) State Budget/ Two-Year Spending Plan

AB 516 (Matthews) Enterprise Zones/Allows City or County to Apply for Reconfiguration of Geographic Boundaries

AB 564 (Campbell) Legislative Intent To Allow Taxpayers To Use Their Federal Taxable Income To Calculate Their California Personal Income Taxable Amounts

AB 565 (Cogdill) Clean-Burning Device Credit

AB 585 (Chu) Tax Enforcement/Creation of Elite Tax Enforcement Unit

AB 592 (Ridley-Thomas) Enterprise Zones/Allows City or County to Apply for Reconfiguration of Geographic Boundaries

AB 612 (Campbell) Alimony Deduction for Nonresidents/Exempt-Interest Dividends/Limited Liability Company Fees

Analysis - Amended 03/24/03

Analysis - Amended 04/30/03

AB 628 (Runner) Withholding on Sale of California Real Estate Not Required if from Sole Proprietor of Residential House Construction Trade or Business or a Sole Proprietor and a Licensed General Contractor

Analysis - Amended 04/02/03

AB 644 (Mullin) Low-Income Housing Credit/California Tax Credit Allocation Committee Consider Child Care Projects For Credit Allocation

AB 655 (Liu) Replace Student Aid Commission With Postsecondary Education Commission

Analysis - Amended 08/27/03

AB 658 (Nakano) California Prostate Cancer Research Fund

Analysis - Amended 03/24/04

Analysis - Amended 07/22/04

Legislative Change 04-27

AB 678 (Firebaugh) New Corporations/Exempt From Tax & Fees Until Corporation Is In Existence For 3 Years Or Grosses $500,000

Analysis - Amended 04/22/03

AB 708 (Correa/Matthews) Enterprise Zones/Extends to All Zones 20-Year Designation Period

AB 735 (Campbell) Taxpayer Privacy Bill of Rights Act/Expends Scope of Taxpayers’ Rights Advocate to Include Taxpayers’ Privacy Rights

Analysis - Amended 03/26/03

AB 743 (Mullin) NOL Deduction/Corporations That Develop or Market Biomedical Products May Transfer Unused Loss to Another Corporation

AB 753 (Horton/Leslie) State Agencies/Alternate Work Schedules/Report Surviving Spouses Of Deceased Firefighters Or Peace Officers/Health Benefits

Analysis - Amended 03/24/03

Analysis - Amended 06/07/04

AB 763 (Liu) Privacy/Security of Social Security Numbers

Analysis - Amended 09/08/03

AB 809 (Harman) Apportionment of Business Income

Analysis - Amended 04/30/03

AB 848 (Nation) Impose California PITL & CTL Tax Equal To Federal Tax Benefit From Electing To Expense Certain Depreciable Business Assets & Exception To Limitation On Depreciation/Credit For Qualified Reduced-Emission Vehicles/No Deduction Allowed For Large Sport Utility Vehicles (SUV)

Analysis - Amended 05/12/03

Analysis - Amended 07/14/03

Analysis - Amended 01/22/04

AB 873 (Richman, et al.) State Agencies Adopting Or Amending Regulations Shall Solicit Comment From Individuals With Expertise In Economics When Evaluating Impact On Business

Analysis - Amended 04/24/03

AB 889 (McCarthy) Legislative Intent to Create A Water Conservation Tax Credit For Qualified Uses & Purchases Of Water Conservation Equipment

AB 923 (Firebaugh/Pavley/Chavez, et al.) Employer Provided Health Coverage Credit/Farmworkers/FTB Report to Legislature Annually Regarding Utilization of Credits/Air Pollution

Analysis - Amended 06/04/03

Analysis - Amended 09/11/03

Analysis - Amended 08/23/04

AB 967 (Chavez) Binding Federal S Corporation Clean-up/Estimated Tax Payments to Include Alternative Minimum Tax/Conf to 2001 Fed Victims of Terrorism Relief Act/Disability Trust Credit/Est Tax Payment Computation/Correct Omission Of AMT/S Corp Election/Fed Election Shall Apply For State

Analysis - Amended 03/27/03

Analysis - Amended 04/21 & 06/02/03

Legislative Change 03-06

AB 986 (Horton) Legislative Analyst Study/Consolidation Of State Agency Functions

Analysis - Amended 07/15/03

Analysis - Amended 07/21/03

Legislative Change 03-19

AB 988 (Maze) Health Professional Shortage Area Medical Care Professionals Credit

Analysis - Amended 05/14/03

Analysis - Amended 05/29/03

AB 989 (LaMalfa) Rice Straw Credit/Aggregate Amount Change

Analysis - Amended 09/09/03

AB 990 (Ridley-Thomas) California Tax Expenditure Accountability Act/Tax Expenditures Report/California First Procurement Act

Analysis - Amended 04/30/04

Analysis - Amended 06/10/04

AB 1003 (Ridley-Thomas) Exempt Organization/Adds Professional Athletic Teams Located in Community Redevelopment Plan Area

Analysis - Amended 05/15/03

AB 1035 (Aghazarian/Cogdill) Agency Designate Enterprise Zone Encompassing Ceres, Modesto, & Turlock/Stanislaus County

Analysis - Amended 06/12/03

AB 1073 (Dutton) Exclusion/Death Gratuity Received By A Survivor Of Deceased Member, Former Member Or Person Entering Service Of The U.S. Armed Forces

Analysis - Amended 05/06/03

Analysis - Amended 01/06/04

Analysis - Amended 01/22/04

Legislative Change 04-10

AB 1075 (Matthews) Enterprise Zone/Transfer Designation Authority To Business, Transportation, and Housing Agency/Local Law Enforcement Expenses

Analysis - Amended 05/10/04

AB 1127 (Horton) Whistleblowers Protection/Employers Display List Of Employees' Rights In Larger Than 14-Point Type

Analysis - Introduced 07/15/04

Legislative Change 04-35

AB 1187 (Leno) Local Vehicle License Fee Deduction/City & County of San Francisco/FTB Report To Controller Amount Of Revenue Loss & Costs Incurred By FTB

AB 1209 (Nakano) Public Records/Open Meetings/Authorizes State Bodies to Hold Closed Sessions Regarding Security/Delete Repeal Date to Make Permanent

Analysis - Amended 03/27/03

Analysis - Amended 07/15/03

Analysis - Amended 08/25/03

Analysis - Amended 01/06/04

Legislative Change 04-01

AB 1226 (Montanez) Legislative Analyst Review Feasibility Of Imposing Fee On State & Federally Chartered Credit Unions

Analysis - Amended 04/08/03

AB 1239 (Wiggins) Payment Instruments/Cigarette Taxation/Fees

Analysis - Amended 07/10/03

Analysis - Amended 09/08/03

AB 1260 (Matthews) Acts Involving Fraudulently Obtained Refunds

Legislative Change 04-05

AB 1265 (Benoit) Limited Liability Partnerships/Engineers & Land Surveyors

Analysis - Amended 05/05/03

AB 1270 (Dutton) Manufacturers’ Investment Credit/Extend to Electric Power Generation

AB 1283 (Cohn/Kehoe) California Arts Council Fund/California Motor Fuels Unbundled Supply Act Of 2004

Analysis - Amended 04/07/03

Attachment

Analysis - Amended 04/29/03

Analysis - Amended 06/08/04

AB 1297 (Frommer) Prohibit Tax Shelters from Being an Insurable Risk

Analysis - Amended 06/07/04

Analysis - Amended 06/22/04

Analysis - Amended 07/06/04

Analysis - Amended 08/17 & 23/04

AB 1338 (Chavez) Withholding on California Real Estate to 9.3%/Escrow Person Liable for Penalty/Sale of Personal Residence Withholding

Analysis - Amended 04/22/03

Analysis - Amended 06/12/03

Analysis - Amended 06/26/03

Analysis - Amended 06/17 & 07/02/04

Legislative Change 04-23

AB 1390 (Ridley-Thomas) Fuel-Efficient Vehicle Credit

Analysis - Amended 05/13/03

AB 1416 (Vargas/Bermudez) California State Freedom Endowment Fund/Health Programs/Funding/Cigarette And Tobacco Products Excise Tax/Confidentiality/Taxpayer Communications/Extend Repeal Date

Analysis - Amended 04/29/03

Attachment

Analysis - Amended 05/13/03

Analysis - Amended 08/28/03

Legislative Change 04-20

AB 1490 (Benoit) Withholding on Sale of California Real Estate Not Required if Seller’s Residence

AB 1502 (Laird) Natural Heritage Preservation Tax Credit/Public Entity Property Acquisitions

Analysis - Amended 05/07/03

AB 1503 (Levine) Legislative Intent/Collections Study

Analysis - Amended 08/23/04

AB 1510 (Kehoe) Disaster Loss Deduction/Excess Loss Carryover/ Middle River Levee Break In San Joaquin County/Los Angeles, San Bernardino, Riverside, San Diego, & Ventura County Fires/Santa Barbara & San Luis Obispo County San Simeon Earthquake

Legislative Change 04-32

AB 1519 (Plescia) PIT Rates/Increase Ceiling Of Each Bracket

AB 1520 (Kehoe) Lesbian Gay Bisexual and Transgender Veterans’ Memorial Fund

Analysis - Amended 01/15/04

AB 1523 (Garcia) Long-Term Care or Long-Term Care Insurance Credit

Analysis - Amended 05/15/03

AB 1528 (Cohn) Healthy California Act of 2003; FTB to Send Information/Legislative Intent to Enact

Analysis - Revised 05/14/03

Analysis - Amended 06/03/03

AB 1548 (Pavley) Public Library Book Fund/Office Of Education And The Environment

Analysis - Amended 03/26/03

Attachment

Analysis - Amended 06/30/03

AB 1567 (Correa) FTB Investigators/”Peace Officer” Status/Requirements & Training For Authorization To Carry Firearms/Authorization to Carry Firearms

Analysis - Amended 05/07/03

Analysis - Amended 06/27/03

Analysis - Amended 06/24/04

AB 1601 (Frommer) Employer Qualified Wages Credit/Tax Shelters/Statue of Limitations/Penalties/Tax Shelters & Tax Avoidance/Increase in Penalties Imposed/FTB Develop & Administer Voluntary Compliance Initiative

Analysis - Amended 05/19/03

Analysis - Amended 07/03, 07/16, 08/18, 09/02, 09/08/03

Legislative Change 03-23

AB 1603 (Bates) Exclusion/Gain From Stock Option In High Technology Business

AB 1604 (Bates) Military Rental Housing Property Tax Credit

Analysis - Amended 05/08/03

AB 1622 (Wyland) S Corporations/Carryforward of Net Operating Loss and Tax Credits

Analysis - Amended 05/20/03

AB 1654 (Houston) NOL Deduction/Unused Losses May Be Sold to Another Corporation

AB 1665 (Runner) Manufacturers' Investment Credit/Delete Condition for Classification of Costs as Qualified Costs

Analysis - Amended 04/07/03

AB 1674 (Dutra/Nakano) Manufacturers' Investment Credit/Delete Repeal Date to Extend Indefinitely

AB 1690 (Leno) Local General Income Tax/Fire Protection Finance Agency Formed By City, County, or City and County/Public Safety Finance Agency Formed By City, County, Or City & County

Analysis - Amended 04/01/03

Analysis - Amended 04/23/03

Analysis - Amended 07/02/03

Analysis - Amended 07/16/03

Analysis - Amended 08/29/03

Analysis - Amended 09/04/03

AB 1704 (A Jud Comm) Child Support Obligors Claims Of Exemption From Levy

Analysis - Amended 05/27/04

Analysis - Introduced 03/11/03

Legislative Change 04-12

AB 1740 (A R&T Comm) AB 1115 Clean-Up/Child and Dependent Care Credit (California CDC)/Resolves a Constitutional Issue Regarding The Alimony Deduction/Late Filing Penalty

Analysis - Amended 07/17/03

Analysis - Introduced 03/11/03

Legislative Change 04-02

AB 1742 (AR&T Comm) Exemption/Golden State Scholarshare Trust Tech/Erroneous Refund Interest/Authority To Use New-Hire Registry Info./Min. Franchise Tax/15-Day Disregard Rule/Mandatory E-File Technical

Analysis - Amended 04/22/03

Analysis - Amended 05/19/03

Analysis - Amended 07/02/03

Analysis - Amended 08/20/03

Legislative Change 03-14

AB 1743 (AR&T Committee) Annual Technical Code Maintenance/Technical Changes

Analysis - Introduced 03/11/03

Analysis - Amended 06/24/03

Legislative Change 03-01

AB 1747 (Assembly Budget Comm) Natural Heritage Preservation Tax Credit/Suspend Award of Credits for Fiscal Year 2003/2004/Public Resources

Analysis - Amended 04/28/03

AB 1748 (A Budget Comm) Mandatory Filing for Tax Practitioners/Budget Act of 2003/Legislative Intent

Analysis - Amended 05/29/03

AB 1752 (A Budget Comm) Child Support Enforcement/Order To Withhold/Claims Of Exemption

Analysis - Amended 06/23/03

Analysis - Amended 06/26/03

Legislative Change 03-04

AB 1756 (A Budget Comm) Mandatory e-file for tax practitioners

Legislative Change 03-05

AB 1799 (Bates/Mullin) California Alzheimer’s Disease & Related Disorders Research Fund/Extend Repeal Date To 01/01/2010

Analysis - Introduced 01/08/04

Attachment

Analysis - Introduced 01/13/04

Legislative Change 04-14

AB 1811 (Bogh) Privacy/Security of Social Security Numbers

Analysis - Amended 03/08/04

Analysis - Introduced 01/15/04

AB 1815 (Chan, et al.) PIT Rates/Increase Maximum Rates To 10% And 11% And Alternative Minimum Tax Rate To 8.5%

Analysis - Amended 03/15/04

AB 1827 (Cohn) State Bodies May Hold Closed Sessions to Discuss Audit Work Conducted by Bureau of State Audits/Confidential Final Draft Audit Report From Bureau of State Audits

Analysis - Introduced 01/20/04

Analysis - Amended 03/15/04

Analysis - Amended 05/04/04

Analysis - Amended 06/16/04

Analysis - Amended 07/12/04

Legislative Change 04-28

AB 1829 (Liu) State Agency Contracts/Prohibits Expending State Funds For Employee Training & Service Contracts With Contractors Or Subcontractors Outside The U.S./Waiver of Requirements

Analysis - Amended 07/20/04

Analysis - Amended 08/09/04

AB 1830 (Cohn) Employer Qualified Wages Paid For Production Of Qualified Motion Picture Refundable Credit

Analysis - Amended 03/31/04

AB 1843 (Maze) Agency Designate the City of Needles As a Manufacturing Enhancement Area/Department of Housing And Community Development Designate Up To 3 Manufacturing Enhancement Areas

Analysis - Introduced 01/29/04

Analysis - Amended 04/27/04

AB 1856 (Maze) Targeted Tax Areas/Credits/Department of Housing & Community Development Approve Expansion of No More Than 15%

Analysis - Amended 05/03/04

AB 1859 (Nakano) Limited Liability Companies, Certificate of Cancellation

Analysis - Introduced 02/02/04

Analysis - Amended 06/24/04

Analysis - Amended 07/27/04

Legislative Change 04-21

AB 1888 (Nakanishi) Medical Savings Accounts Deduction

Analysis - Introduced 02/05/04

AB 1928 (Parra) California Military Family Relief Fund

Analysis - Introduced 02/10/04

Analysis - Amended 03/26/04

AB 1967 (Leno, et al.) California Marriage License Nondiscrimination Act

Analysis - Introduced 02/12/04

Analysis - Amended 04/28/04

Analysis - Introduced 02/13/04

AB 1994 (Berg) California Fund For Senior Citizens/Technical Change To Allocation To California Senior Legislature/Allocation Of Funds

Analysis - Amended 04/19/04

Analysis - Amended 07/02/04

Analysis - Amended 07/22/04

Analysis - Amended 08/19/04

Legislative Change 04-30

AB 1998 (Dutton) Manufacturers’ Investment Credit/6% of Amount Paid or Incurred On or After 1/1/05/Real Investment in California’s Economy Program

Analysis - Introduced 02/13/04

AB 2000 (Dutton) Abolish Franchise Tax Board/Transfer Duties To Board Of Equalization

Analysis - Introduced 02/13/04

AB 2044 (Garcia) Legislative Intent To Authorize Long-Term Care Credit

AB 2061 (Haynes) Business Activity Tax Simplification Act

Analysis - Amended 04/21/04

AB 2070 (Houston) Manufacturers’ Investment Credit/6% of Amount Paid or Incurred On or After 01/01/2005

AB 2076 (Dutton) Manufacturers’ Investment Credit/6% of Amount Paid or Incurred On or After 01/01/2004/Qualified Property Includes Electric Services

Analysis - Amended 03/22/04

AB 2106 (Ridley-Thomas) California Tax Expenditure Accountability Act/Tax Expenditures Report

Analysis - Amended 07/22/04

AB 2109 (Chu) Water's Edge Election/Inverted Corporations

Analysis - Amended 08/19/04

AB 2111 (A Budget Comm) Public Employee Benefits/Retirement

AB 2165 (Houston) Disaster Loss Deduction/Excess Loss Carryover/Middle River Levee Break In San Joaquin County

Analysis - Amended 07/07/04

Analysis - Amended 08/26/04

AB 2192 (Houston) NOL Deduction/Unused Losses of Bioscience Company May Be Sold To Another Bioscience Company

AB 2198 (Liu) State Agency Reports Shall Be Available In Electronic Format & Shall Specify Internet Web Site Where Reports May Be Downloaded & Telephone Number To Order Physical Copy

Analysis - Amended 02/18/04

AB 2203 (Chu) Legislative Intent To Implement Tax Amnesty and Five Year Moratorium On Future Tax Amnesty/Franchise Tax Board Administer Tax Amnesty Program

Analysis - Amended 04/13/04

Analysis - Amended 05/26/04

AB 2207 (Levine) State Agencies Make Separate Breakdown Of San Fernando Valley In Preparation And Maintenance Of Any Statistical Analysis

Analysis - Amended 04/27/04

Legislative Change 04-06

AB 2227 (Garcia) Manufacturing Enhancement Area Incentives/Targeted Tax Area and LAMBRA Designation Authority Is Department of Housing and Community Development

AB 2230 (Corbett, et al.) Life Science Company Credits/NOL Deduction/Unused Losses of Life Insurance Company May Be Sold To Another Life Science Company/Apportionment Formula

AB 2245 (Parra) Interagency Task Force on Excellence in Economic Development Within the State/May Include Representative From FTB

Analysis - Amended 02/19/04

AB 2261 (Parra) "Person" Includes Limited Liability Company

Analysis - Amended 04/26/04

AB 2303 (Leno) Business Expense Deduction/None Allowed For Costs Paid Or Incurred By Public Utility For Any Bonus Paid To Executive Officer During Period Utility Is Insolvent

Analysis - Amended 04/21/04

AB 2315 (Maldonado/Nakanishi) Health Savings Account (HSA) Deduction Conformity

Analysis - Introduced APTBA

AB2325 (Bates) Employer Credit For Wages Paid To Disabled Persons

Analysis - Amended 04/29/04

AB 2328(Wyland) S Corporations/Carryforward of Net Operating Loss and Tax Credits/Conformity/Built in Gains Tax/Transitional Exclusion/Accrual Method

Analysis - Amended 05/13/04

Analysis - Amended 08/09, 17, & 23/04

Legislative Change 04-33

AB 2358 (Steinberg) Repeal Franchise Tax Board Child Support Collections/Department Of Child Support Services Collect Child Support Effective July 1, 2005/Child Support Collections/Transfer From FTB To DCSS

Analysis - Amended 07/26/04

Analysis - Introduced 06/28/04

Legislative Change 04-34

AB 2398 (Maze) Targeted Tax Areas/Credits/Department of Housing & Community Development Approve Expansion of No More Than 15%

Analysis - Amended 07/26/04

Legislative Change 04-22

AB 2344 (Corbett) Legislative Intent To Establish Program To Provide Credit In Lieu Of Deduction For In-Kind Contributions To Public Career Technical Education Programs/Leg. Intent To Declare State Department Of Education Establish Career Technical Educ. Campaign To Include Career Technical Education Campaign Credit - “CTEC” Credit

Analysis - Amended 05/13/04

AB 2346 (Corbett) California Police Activities League Fund

Analysis - Amended 03/26/04

Analysis - Amended 06/07/04

AB 2365 (Correa) Employer Hiring Qualified Employee Credit/Manufacturing Trade or Business/FTB, BOE & EDD Assist LAO In Preparing Report Regarding Impact Of Credit

Analysis - Amended 04/20/04

Analysis - Amended 05/13/04

AB 2398 (Dutton/Maze) Legislative Intent To Revise Revenue And Taxation Code To Stimulate Job Growth/Employer Hiring Credit/Targeted Tax Areas/Credits/Department of Housing & Community Development Approve Expansion of No More Than 15%

Analysis - Amended 02/19/04

Analysis - Amended 05/3/04

Analysis - Amended 06/28/04

Analysis - Amended 07/26/04

AB 2408 (Yee) State Agencies Employ Bilingual Persons In Newly Created Public Contact Positions & Include Additional Information In Survey For SPB & Submit Implementation Plan To Legislature

Analysis - Amended 06/08/04

AB 2421 (Campbell) Legislative Intent to Regulate Disclosure of Personal Financial Information Obtained by FTB During Investigation or Proceeding in Determining Place of Residence/Taxpayer Advocate Bill of Rights Act/Expands Scope Of Taxpayers' Rights Advocate To Include Taxpayers Privacy Rights

Analysis - Amended 02/19/04

Analysis - Amended 04/13/04

AB 2463 (Runner) Enterprise Zones/Qualified Wages Credit & Sales & Use Tax Credit/Apportionment Procedures & Formula/Unitary Group

Analysis - Amended 04/27/04

AB 2472 (Wolk) California Tax Court

AB 2480 (Campbell) Repeal Mandatory Electronic Filing (e-file) For Tax Practitioners/Repeal And Add Penalty Provision

Legislative Change 04-11

AB 2482 (Campbell) State Agency Reports/Submit in Electronic Form & Summary in Physical Copy/Submit Reports to Legislature in Electronic Form & Provide Physical Copy Upon Request

Analysis - Amended 04/26/04

AB 2484 (Ridley-Thomas) Depreciation Deduction/No Deduction Allowed For Large Sport Utility Vehicle/Fuel Efficient Vehicle Credit

AB 2584 (Chu/Levine) Water’s Edge Election/Inverted Corporations

Analysis - Amended 04/13/04

AB 2585 (Parra) Legislative Analyst in Conjunction w/ BOE & FTB Calculate State Tax Revenues Derived From or Attributable to Joint Strike Fighter Impact Zone

Analysis - Amended 04/13, 26, & 05/06/04

Legislative Change 04-38

AB 2590 (Campbell) Apportionment of Business Income

AB 2597 (La Suer) Vehicle License Fees/Prepayment

Analysis - Amended 04/26/04

AB 2646 (Benoit) Providing Information To Law Enforcement Agencies For Tracking Registered Sex Offenders Credit

AB 2700 (Plescia) State Agencies Develop & Implement Plan to Protect Security & Privacy of Computers & Networks from Risks Posed by Peer-to-Peer File Sharing

AB 2722 (Laird) Natural Heritage Preservation Tax Credit/State Entity Property Acquisitions/Bond Funds/FTB Provide Information Regarding Credits Claimed

Analysis - Amended 07/19/04

Analysis - Amended 08/16/04

Legislative Change 04-31

AB 2792 (Oropeza) Military Reservist Credit

Analysis - Amended 05/4/04

AB 2794 (McCarthy) Small Business Refiners Low Sulfur Diesel Fuel Credit/Depreciation Deduction

Analysis - Amended 05/06/04

AB 2801 (Horton) Jobs Tax Credit Act/10% Of Wages Paid To Each Employee Certified By EDD

AB 2813 (Leno/Nunez) Employers Notify Employees Of Federal Earned Income Credit/Earned Income Tax Credit Information Act

Analysis - Amended 07/27/04

Analysis - Amended 03/30/04

AB 2859 (Dutton) Employer Contributions To Unemployment Fund Credit/Employment Of Veteran Or Individual Separated From Armed Services Or National Guard/With Honorable Discharge/FTB Report To Legislature Regarding Credits

Analysis - Amended 05/11/04

AB 2868 (Nunez) Refund Anticipation Loan Act

Analysis - Amended 04/28/04

Analysis - Amended 06/28/04

Analysis - Amended 07/07/04

Analysis - Amended 07/21/04

AB 2886 (Corbett) Drug Abuse Resistance Education (D.A.R.E.) Fund

AB 2896 (Bogh) Definition of Corporation Technical Amendment

AB 2926 (Nakano) Employer Hiring Credit/Wages Paid To Enterprise Zone, LAMBRA, & TTA Employees/Certification May Be From Enterprise Zone & LAMBRA Vouchering Coordinator or Targeted Tax Area Coordinator

Analysis - Amended 04/27 & 05/06/04

AB 2952 (Mountjoy) Exemption/Income Of Spouse Of Member Of Armed Forces Who Dies While In Active Service

Analysis - Introduced 05/24/04

AB 2958 (Canciamilla) FTB May Contract With Private Collection Agencies To Collect Amounts Due/Continuous Appropriation

AB 2978 (McCarthy) Partnership Definition Technical Amendment

Analysis - Introduced 03/8/04

AB 3071 (AR&T) Innocent Spouse Technical Clean-Up/Election Period Technical Clean-Up/Excluded LIFO Recapture Tax From Estimated Tax Underpayment For a C Corporation Electing S Corporation Treatment

Analysis - Introduced 03/11/04

Legislative Change 04-13

AB 3072 (AR&T Comm) Claim of Right Deduction/Clarify Application of 2% Floor

AB 3073 (AR&T Comm) Exclude LIFO Recapture Tax from Estimated Tax Underpayment for a C Corporation Electing S Corporation Treatment/Claim of Right Deduction/Clarify Application of 2% Floor/Extend Voluntary Disclosure to Limited Liability Companies

Analysis - Introduced 03/11/04