Franchise Tax Board

Analysis of Assembly Bills 2005/2006 Session

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View the Assembly Special Session Bills | Assembly Constitutional Amendments

AB 3 (Blakeslee) Qualified Tuition Program Or Coverdell Education Savings Account Deduction
Analysis - Introduced 12/06/04
 
AB 6 (Chan/Vargas) PIT Rates/Increase Maximum Rates To 10% & 11%/AMT Rate To 8.5%
Analysis - Introduced 12/06/04
Analysis - Revised 12/06/04
Analysis - Revised 03/01/05
Analysis - Amended 06/15/05
 
AB 18 (La Malfa) Disaster Loss Deduction/Excess Loss Carryover/Shasta County Wildfires
Analysis - Introduced 12/06/04
Analysis - Amended 08/15/05
Legislative Change 05-23
 
AB 19 Change the Definition of Marriage to a Civil Contract Between Two Persons
Analysis - 05/12/05
 
AB 29 (Nava) Teacher Retention Credit
Analysis - Introduced 12/6/04
 
AB 34 Water's-Edge Election/Corporation Headquartered, Incorporated, or Located in Tax Haven Country/LAO in Conjunction with FTB Study Jurisdictions Identified by OECD as Tax Havens
Analysis - 06/20/05
 
AB 37 (Torrico) Legislative Intent To Enact A Quality Job Creation Tax Credit
Analysis - Introduced 12/06/04
 
AB 53 (Negrete/McLeod) Legislative Intent to Consolidate Teale Data Center and Health & Human Services Data Center to Create an Office of Management & Budget
Analysis - Introduced 12/06/04
Analysis - Amended 01/04/06
 
AB 62 (Strickland) Homeowner's Property Tax Exemption Increase
Analysis - Amended 02/10/05
Analysis - Revised Amended 02/10/05
 
AB 94 (Haynes) State Agencies Report To Legislature Financial Activities For The 2000/2001, 2001/2002, 2002/2003, 2003/2004, and 2004/2005 Fiscal Years
Analysis - Introduced 01/10/05
 
AB115 (Klehs) Conformity/Treatment of Income from Discharge or Cancellation of Indebtedness
Analysis - Introduced 01/12/05
Analysis - 05/02/05
Analysis - Amended 05/27/05
Analysis - Amended 06/20/05
Analysis - Amended 08/30/05
Analysis - Amended 09/02/05
Legislative Change 05-26
 
AB 164 (Nava) Disaster Loss Deduction/Excess Loss Carryover/Shasta County Wildfires/Kern, Los Angeles, Santa Barbara & Ventura County Severe Rainstorms, Related Flooding, Slides & Other Events
Analysis - Introduced 01/19/05
Analysis - Amended 02/23 & 03/08/05
Analysis - Amended 06/15/05
Analysis - Amended 08/17/05
Analysis - Amended 08/30/05 & 09/02/05
Legislative Change 05-22
 
AB 168 (Ridley-Thomas) California Tax Expenditure Accountability Act/Tax Expenditures Report
Analysis - Introduced 01/19/05
Analysis - Amended 03/10/05
Analysis - Amended 05/26/05
Analysis - Amended 06/27/05
Analysis - Amended 08/30/05
 
AB 180 (J. Horton) Limited Liability Partnerships/Engineers & Land Surveyors
Analysis - Introduced 01/24/05
Analysis - Amended 03/02/05
Analysis - Amended 07/05/05
Analysis - Amended 08/16/05
 
AB 185 (Plescia) Homeowner's Property Tax Exemption/Senior Citizens
Analysis - Introduced 01/25/05
 
AB190 (Negrete/Mcleod) California Sexual Violence Victim Services Fund
Analysis - Introduced 01/26/05
Analysis - Amended 03/03/05
Legislative Change 05-04
 
AB 199 (Tran) Enterprise Zones/No More Than 52 Enterprise Zones May Be Designated At Any One Time
Analysis - Introduced 01/31/05
 
AB 219 (Nakanishi) State Agency Reports Shall Be Available In Elec. Format & Specify Internet Web Site Where Report May Be Downloaded & Tele No. To Call To Order Physical Copy/Transmit Email to Assembly Clerk & Senate Secretary Providing Link to Web Site
Analysis - Introduced 02/03/05
 
AB241 (Harman) Corporation & Other Business Entity Mergers/Certificate of Satisfaction
Analysis - Amended 03/30/05
Analysis - Amended 06/20/05
Legislative Change 05-13
 
AB 242 (Vargas) Limited Liability Underwritten Title Companies
Analysis - Introduced 02/07/05
Analysis - Amended 05/25/06
 
AB 244(Walters) PIT Definitions
Analysis - Introduced 02/07/05
 
AB249 (Devore/Walters) Allow Taxpayers With Capital Gains To Use Form 540 2EZ
Analysis - Introduced 02/08/05
Analysis - Amended 04/19/05
Analysis - Amended 06/20/05
Analysis - Amended 07/13/05
 
AB 277 (Mountjoy) Open Meetings/Authorizes State Bodies To Hold Closed Sessions Regarding Security/Delete Repeal Date Indefinitely
Analysis - Introduced 02/09/05
Analysis - Amended 08/15/05
Legislative Change 05-14
 
AB 279 (Calderon) Limited Liability Companies/Health Service Plans
Analysis - Amended 06/13/05
 
AB 293 (Maze/Parra) Qualified Medical Care Professionals Credit
Analysis - Amended Date 03/07/06
 
AB 298 (Berg) Long-Term Care Caregiver Credit
Analysis - Introduced 02/09/05
 
AB 308 (Horton) FTB Ascertain Correctness of Returns of Taxpayers with Gross Receipts More Than $1Billion and Only Paid Minimum Franchise Tax
Analysis - Amended 04/17/06
Analysis - Amended 06/20/06
 
AB 339 (Harman) Limited Partnership Act of 2005
Analysis - Introduced 02/10/05
Analysis - Amended 06/26/06
Analysis - Amended 08/07-08/08/06
Analysis - Amended 08/17 & 08/28/06
Legislative Change 06-14
 
AB 344 (Villines) Legislative Intent to Reinstate the Manufacturers' Investment Credit
Analysis - Introduced 02/10/05
 
AB 346 (Chu) State Claims/Filing Fee
Analysis - Amended 05/16/05
Legislative Change 05-06
 
AB 357 (Horton) Veterans' Quality of Life Fund
Analysis - Introduced 02/11/05
Legislative Change 05-03
 
AB 385 (Lieber) Franchise Tax Board To Develop Delinquent Fee Schedule/Report to State Auditor On Status Of Collection Activity On Debts Referred By Department Of Industrial Relations
Analysis - Amended 03/30/05
Analysis - Amended 01/04/06
 
AB 441 (Chu) Water's-Edge Election/Inverted Corporations
Analysis - Introduced 02/15/05
Analysis - Amended 05/26/05
 
AB 475 (Baca) Charitable Contribution Deduction/Cash Contributions Made In January 2005, For Victims Of The December 26, 2004, Indian Ocean Tsunami Treated As Made During 2004 Taxable Year
Analysis - Introduced 02/16/05
Analysis - Amended 05/26/05
Analysis - Amended 06/14/05
Analysis - Amended 06/27/05
Analysis - Amended 07/14/05
 
AB 483 (Nunez) California Firefighter's Memorial Fund & California Peace Officer Memorial Foundation/Extend Repeal Dates to January 1, 2011
Analysis - Introduced 02/16/05
Legislative Change 05-05
 
AB 485 (Arambula) Economic Incentive Areas
Analysis - Amended 06/29/06
Analysis - Amended 08/07 & 08/10/06
 
AB 518 (Canciamilla) State Budget/Department of Finance Reports
Analysis - Amended 05/04/05
 
AB 534 (Montanez) State Agencies with Annual Nonpayroll Budget Exceeding $250,000,000 Shall Conduct Annual Recovery Audit to Identify Improper Payments and Report to Legislature
Analysis - Amended 04/14/05
 
AB 546 (Garcia) State Agency Computers/Unlawful For Persons To Knowingly Use State-Owned Or State-Leased Computers To Access, View, Download Or Otherwise Obtain Obscene Matter Except For Specified Purposes
Analysis - Amended 01/04/06
Analysis - Amended 01/13/06 & 01/19/06
Analysis - Amended 03/23/06
Analysis - Amended 06/20/06
Legislative Change 06-28
 
AB 588 (Goldberg) FTB and Other Designated State Agencies make Separate Breakdown of Community of Hollywood in preparation and Maintenance of Statistical Data or Analysis by City
Analysis - Amended 06/30/05
Analysis - Amended 06/13/06
 
AB 618 (Cogdill) Identity Theft/ Law Enforcement Agencies Entitled to Surveillance Photos Involving Identify Theft Access to Financial Accounts
Analysis - Amended 01/04/06
 
AB 661 (Plescia) Taxable Year Definition Technical Change/Health Savings Account (HSA) Deduction Conformity
Analysis - Introduced 02/17/05
Analysis - Amended 04/12/05
 
AB 666 (Bermudez) Dividend Deduction For Repatriated Dividends If Invested In California Property, Plant or Equipment
Analysis - Introduced 02/17/05
 
AB 671 (Klehs) FTB Revise Tax Booklet To Include Information On Use Tax Penalties
Analysis - Introduced 04/21/05
Analysis - Amended 05/09/05
Legislative Change 05-15
 
AB 673 (Klehs) Petroleum Windfall Profits Penalty
Analysis - Amended 01/04/06
Analysis - Amended 01/05/06
Analysis - Amended 01/26/06
 
AB 675 (Klehs) FTB Conduct Study of Revenue Impact Of, & Administrative & Implementation Issues With Requiring Certain Corporations To Calculate Tax Liability using Book Income As Annual Measurement of Income
Analysis - Amended 04/19/05
Analysis - Amended 05/01/06
Analysis - Amended 06/20/06
Analysis - Amended 08/07/06
 
AB 735 (Arambula) FTB Assist Legislative Analyst With Report On Tax Exceptions
Analysis - Introduced 02/17/05
 
AB 777 (Nunez) California Film Commission In Collaboration With Business Transportation & Housing Agency, Labor & Workforce Development Agency & FTB Conduct Analysis Of Impact Of Runaway Production On California Film Industry
Analysis - Amended 06/13/05
Analysis - Amended 08/17/05
 
AB 780(Chu) Franchise Tax Board Meetings/Distribution Of Certain Documents
Analysis - Introduced 02/18/05
Legislative Change 05-07
 
AB 799 (Leno) Local Vehicle License Fee Deduction/FTB Report to Controller & San Francisco City & County Auditor Amount of Revenue Loss & Costs Incurred by FTB
Analysis - Introduced 02/18/05
Analysis - Amended 05/27/05
Analysis - Amended 06/21/06
Analysis - Amended 06/21/06
Analysis - Amended 08/22/06
 
AB 819 (Ridley-Thomas) California Colorectal Cancer Prevention Fund
Analysis - Introduced 2/18/05
Analysis - Amended 08/15/05
Analysis - Amended 08/24/05
Legislative Change 05-27
 
AB 838 (Saldana) Hybrid Or Alternative Fuel Vehicle Annual License Fees Credit
Analysis - Introduced 02/18/05
Analysis - Amended 04/07/05
Analysis - Amended 04/27/05
 
AB 843 (Nunez) Tax Preparers/Refund Anticipation Loans
Analysis - Introduced 02/18/05
Analysis - Amended 06/22/05
Analysis - Amended 07/01/05
Analysis - Amended 08/16/05
Legislative Change 05-18
 
AB 849 (Leno, et al.) Religious Freedom and Civil Marriage Protection Act
Analysis - 06/28/05
 
AB 853 (Jones) Extension of Lien until Liability is Satisfied for Use of Earnings Withholding Orders
Analysis - 05/21/05
Analysis - Amended 06/21/05
Analysis - Amended 02/18/05
 
AB 875 (Kortez) Economic & Employment Enforcement Coalition In Consultation With FTB and Joint Enforcement Strike Force on the Underground Economy Develop & Implement Standards That If Met By Employer Will Trigger tax Audit
Analysis - Introduced 02/18/05
Analysis - Amended 05/10/05
Analysis - Amended 06/16 & 06/28/05
 
AB 906 (Houston) Construction Or Rehabilitation Costs Of Qualified Development Credit
Analysis - Introduced 02/18/05
 
AB 911 (Chu) Amnesty Clean-Up/Penalty For Failure To Pay Sales Or Use Tax On Qualified Property
Analysis - Introduced 06/20/05
Analysis - Amended 08/30/05
Analysis - Amended 04/20/06
Analysis - Amended 06/20/06
Legislative Change 05-19
 
AB 912 (Ridley-Thomas) Exclusion/Interest Earned By Financial Corporations On Loans Granted For Redeveloping Brownfields Located in Blighted Areas/Hurricane Katrina Tax Relief/California Disaster Credit
Analysis - Introduced 02/18/05
Analysis - Amended 09/08/05
Analysis - Amended 01/04/06
Analysis - Amended 01/23/06
 
AB 948 (Oropeza) FTB & Specified State Agencies Make Separate Breakdown of South Bay Cities & Harbor Area Within County of Los Angeles In Preparation & Maintenance of Any Statistical Analyses
Analysis - Amended 06/26/06
 
AB 957 (Haynes) Qualified Equity Investment Credit/Qualified Contribution Credit/California New Markets Venture Capital Program Act Of 2005
Analysis - Amended 01/04/06
 
AB 961 (Comm. On Higher Education) Golden State Scholarships Trust/Scholarshare Investment Board Provide to FTB Listing of Distributions to Individuals with an Interest in a Participation Agreement
Analysis - Amended 05/31/05
Analysis - Amended 08/17/05
Legislative Change 05-16
 
AB 970 (Torrico) FTB May Provide For The Filing Of Group Returns By Corporations For Electing Nonresident Directors
Analysis - Amended 09/06/05
Legislative Change 06-08
 
AB 1026 (J. Horton) Consolidation of Tax Collection Agencies/FTB Ascertain Correctness of Returns of Taxpayers with Gross Receipts More Than $1Billion and Only Paid Minimum Franchise Tax
Analysis - Introduced 2/22/05
Analysis - Amended 01/04/06
 
AB 1027 (J. Horton) Legislative Intent To Enact Legislation To Ensure Compliance With this State's Payroll Tax Program/FTB Notify Registrar Of Contractors, EDD Director, E&EEC & Joint Enforcement Strike Force On Underground Economy Upon Filing Criminal Charges Or Upon Arraignment Of Individual Who Unlawfully Performs As A Contractor
Analysis - Introduced 02/22/05
Analysis - Amended 05/16/05
Analysis - Amended 07/07/05
Legislative Change 05-20
 
AB 1028 (J. Horton) Equipment Credit/Property Used by Butchers and Meatcutters in Retail Locations
Analysis - Amended 05/23/05
 
AB 1029 (J. Horton) Ex Parte Communication Regarding BOE Adjudicatory Matters/FTB Include General Question On Returns For All Partnership, Banks & Corporations Regarding Changing Control Or Ownership
Analysis - Amended 06/13/05
Analysis - Amended 01/26/06
Analysis - Amended 06/29/06
Analysis - Amended 08/21/06
 
AB 1037 (Frommer) Net Receipts In Sales Factor For Treasury Function & Security Institutions
Analysis - Amended 04/07 and 04/12/05
Analysis - Amended 09/08/05
Analysis - Amended 01/18/06
Analysis - Amended 08/07/06
Analysis - Amended 08/29/06
 
AB 1046 (Frommer) ReadyReturn Program
Analysis - Amended 06/22/06
 
AB 1164 Home Ownership Development Accounts/Exclusion of Interest Income and a $10,000 Deduction/Nontaxable Distributions
Analysis - Introduced 02/22/05
 
AB 1167 (Chu) Tax Practitioner Guidelines
Analysis - Introduced 02/22/05
 
AB 1177 (Chan) Tax Rates/Increase To 10% & 11%/Education Finance
Analysis - Amended 05/23/06
Analysis - Amended 06/21/06
 
AB 1208 (Yee) Additional Fee Paid At Vehicle Registration For Residents Of City And County Of San Francisco
Analysis - Amended 04/14/05
Analysis - Amended 08/30/05
 
AB 1224 (Haynes) (REVISED) California New Market Tax Credit
Analysis - Introduced 02/22/05
 
AB 1262 (Yee) Contributions to Nonprofit Educational Assistance Organization Credit
Analysis - Introduced 02/22/05
 
AB 1282 (Mullin/Ruskin) Employer Child Care Program Credit/Employer Child Care Contribution Credit/Extend Repeal Date to 2012/FTB Report To Legislature On Effectiveness Of Credit
Analysis - Introduced 01/04/06
Analysis - Amended 01/23/06
Legislative Change 06-21
 
AB 1302 (J. Horton) State Agency Regulations/Adopting Agency Determine That No Alternative Considered Would Be As Effective & Less Burdensome To Private Individuals, Businesses, & Small Businesses
Analysis - Amended 05/02/05
Analysis - Amended 02/15/06
Analysis - Amended 05/22/06
Analysis - Amended 06/15/06 & 06/27/06
Analysis - Amended 08/07/06
Analysis - Amended 08/23/06
Legislative Change 06-22
 
AB 1351 (Vargas) State Agency Regulations/Underground Regulations/San Diego County Regional Airport Authority
Analysis - Amended 06/27/05 & 07/07/05
Analysis - Amended 09/02/05
 
AB 1361 (Dymally) Enterprise Zones/Designation Period For Specified Enterprise Zones May Total 25 Years/Elections/City of Vernon
Analysis - Amended 06/15/05
Analysis - Amended 06/28/05
Analysis - Amended 05/11/06
 
AB 1403 (Coto) Tax Rates/Increase To 10% & 11%/AMT To 8.5%
Analysis - Introduced 02/22/05
 
AB 1418 (J. Horton) Withholding On Payments For Goods & Services/Underpayment Penalty/FTB Compile Listing Of 250 Largest Tax Delinquencies & Make Public Record
Analysis - Amended 04/12/05
Analysis - Amended 01/04/06
Analysis - Amended 01/23/06
Analysis - Amended 01/23/06
Analysis - Amended 01/23/06
Analysis - Amended 08/07/06
Analysis - Amended 08/10/06
Legislative Change 06-23
 
AB 1488 (Wyland) Exclusion of Gain on the Sale of Certain Capital Assets
Analysis - Introduced 02/22/05
 
AB 1505 (La Suer) Court-Ordered Debt Program/Collect Restitution From Parolees
Analysis - Amended 06/19/06
 
AB 1525 (Levine) Election To Treat Certain Stock Purchases As Asset Acquisitions For Federal Purposes Shall Be Treated As A State Election/Election Shall Not Be Allowed For State Purposes Unless Federal Election/California National Guard Health Premiums Credit
Analysis - Introduced 02/22/05
Analysis - Amended 08/18/05
 
AB 1550 (Arambula/Karnette) Economic Incentive Areas
Analysis - Amended 08/28/06
Legislative Change 06-24
 
AB 1573 (Garcia) Individual Development Accounts/Exclusion of Interest Income and a $5,000 Deduction/Nontaxable Distributions
Analysis - Introduced 02/22/05
 
AB 1582 (Dymally) Digital Arts Studio Partnership Demonstration Program Credit
Analysis - Amended 08/17/05
 
AB 1612 (Pavley) Attorney Representation of Government Organizations
Analysis - Amended 01/04/06
Analysis - Amended 06/07/06
 
AB 1614 (Ruskin) Amnesty Clean-Up/Limited Liability Company (LLC) Fee
Analysis - 08/15/05
Analysis - Amended 06/22/06
 
AB 1615 (Klehs) Abolish Franchise Tax Board/Transfer Duties To Board Of Equalization
Analysis - Introduced 02/22/05
Analysis - Amended 04/20/05
 
AB 1625 State Agency Reports Required to be Submitted to the Legislature shall Include Signed Statement by the Head of the Agency
Analysis - Amended 07/13/05
 
AB1628 Modify the Penalty for Failing to Withhold at Source
Analysis - Introduced 02/22/05
Analysis - Amended 06/13/05 & 06/28/05
 
AB 1629 (Bermudez) Legislative Intent to Enact Legislation to Provide Tax Incentives for Purchase and Installation of Particulate Traps for Diesel Fuel Trucks
Analysis - Introduced 02/22/05
Analysis - Amended 12/20/05
 
AB 1630 (Klehs) Reporting Federal Income Tax Adjustments
Analysis - Introduced 02/22/05 / Amended 03/29/05
 
AB 1631 (Klehs) Underpayment of Estimated Tax Penalty Relief
Analysis - Introduced 02/22/05
Analysis - Amended 05/12/05
Analysis - Amended 06/13/05
Analysis - Amended 08/15/05
 
AB 1647 (Negrete Mcleod) FTB Investigators/"Peace Officer" Status/Requirements & Training For Authorization To Carry Firearms
Analysis - Introduced 02/22/05
 
AB 1655 BOE Decisions/Public Postsecondary Education/Fees & Tuition Waiver/Survivors Of Deceased Law Enforcement & Firefighting Personnel
Analysis - Amended 08/30/05
Analysis - Amended 09/02/05
 
AB 1717 (Lieber) iling Enforcement Cost Recovery Fee To All Nonfilers
Analysis - Amended 05/02/05
Analysis - Amended 06/07/06
 
AB 1766 (Dymally) Enterprise Zone, Manufacturing Enhancement Area, Targeted Tax Area & LAMBRA Hiring Credit, NOL Deduction & Business Expense Deduction
Analysis - Amended 09/02/05
 
AB 1767 (AR&T) Claim of Right Deduction/Liquidation of Securities/Reimbursement Due to Erroneous Actions/FTB Provide Taxpayer Address Information to DOJ for Locating Unregistered Sex Offenders
Analysis - Introduced 03/17/05
Analysis - Amended 04/20/05
Analysis - Amended 07/01/05
Analysis - Amended 08/15/05
Legislative Change 05-17
 
AB 1798 (Berg) Disaster Loss Deduction/Excess Loss Carryover/Del Norte, Humboldt, Lake, Mendocino, Napa, Sonoma & Trinity County Rainstorms, December 17, 2005 To January 3, 2006, Related Flooding, Slides & Any Other Related Casualties
Analysis - Introduced 01/9/06
Analysis - Amended 02/14/06
Analysis - Amended 03/14/06
Analysis - Amended 04/20/06
Analysis - Amended 06/12/06
Analysis - Amended 08/23/06
Legislative Change 06-31
 
AB 1806 (A Budget Com) Enterprise Zones/Department of Housing & Community Development (DHCD) Charge A Fee For Issuance Of Certificates/State Audits
Analysis - Amended 06/27/06
Legislative Change 06-04
 
AB 1809 (Assembly Budget Committee) Teacher's Retention Tax Credit Suspension
Analysis - Amended 06/27/06
Legislative Change 06-02
 
AB 1847 (Leslie/Wolk) Conformity To Credit For Disabled Access Expenditures
Analysis - Amended 02/22/06
Analysis - Amended 03/16/06
Analysis - Amended 05/09/06
Analysis - Amended 05/17/06
 
AB 1887 (Dymally) Digital Media Arts Studio Partnership Demonstration Program Credit
Analysis - Introduced 01/23/06
Analysis - Amended 03/23/06
Analysis - Amended 04/20/06
Analysis - Amended 05/09/06
 
AB 1914 (DeVore) Allow Taxpayers That Receive Capital Gains From Mutual Funds To Use Form
Analysis - Amended 03/30/06
Analysis - Amended 04/19/06
 
AB 1922 (Walters) Homeowner’s Property Tax Exemption Increase/Renters Credit/FTB Adjust Credit Amount For Inflation
Analysis - Introduced 01/31/06
 
AB 1937 (DeVore) Conformity to Federal Exclusion for Federal Prescription Drug Plan Subsidy Payments
Analysis - Introduced 02/01/06
 
AB 1952 (Nation) Healthy California Act/ California Essential Health Benefits Program
Analysis - Amended 04/17/06
Analysis - Amended 05/03/06
 
AB 2010 (Plescia) Health Savings Account (HSA) Deduction Conformity Starting With Tax Year 2007
Analysis - Introduced 02/09/06
 
AB 2016 (Haynes) Abolish Franchise Tax Board/Transfer Powers and Duties To Board Of Equalization
Analysis - Introduced 02/10/06
 
AB 2032 (Lieu) Research Expenses Credit/Increase Amount
Analysis - Introduced 02/14/06
Analysis - Amended 04/17/06
Analysis - Amended 05/10/06
 
AB 2033 (Lieu) Joint Strike Fighter Or Crew Exploration Vehicle Credit/Extend Repeal Date to December 1, 2011
Analysis - Introduced 02/14/06
Analysis - Amended 04/25/06
 
AB 2037 (Plescia) Public School Extracurricular Activity Contributions Or Fees Credit
Analysis - Introduced 02/14/06
Analysis - Amended 05/10/06
 
AB 2077 (Strickland) Private School Tuition Credit/Battery/Retired Peace Officers
Analysis - Amended 03/21/06
Analysis - Amended 04/24/06
 
AB 2085 (Parra) California Military Family Relief Fund/Eligibility Requirements For Allocation Of Grants
Analysis - Introduced 02/17/06
Analysis - Amended 04/04/06
Analysis - Amended 08/07/06
Legislative Change 06-18
 
AB 2098 (Liu) State Government Electronic Payment Dispersal System/Electronic Funds Transfer Task Force/Includes Appointed Representative From FTB
Analysis - Introduced 02/17/0
Analysis - Amended 04/05/06
Analysis - Amended 05/01/06
Analysis - Amended 05/26/06
Analysis - Amended 06/22/06
Analysis - Amended 08/07/06
Analysis - Amended 08/22/06
Analysis - Amended 08/24/06
Legislative Change 06-27
 
AB 2128 (Torrico) Employer Provided Commuter Benefits Credit Provided Commuter Benefits Credit
Analysis - Introduced 02/21/06
Analysis - Amended 04/17/06
Analysis - Amended 05/03/06
 
AB 2173 (Aghazarian) Residency Technical Amendment
Analysis - Introduced 02/21/06
 
AB 2245 (La Suer) Employer Wages Paid To Qualified Disabled Veteran Credit
Analysis - Introduced 02/22/06
Analysis - Amended 05/02/06
Analysis - Amended 05/10/06
 
AB 2270 (J. Horton/Houston) PIT Definitions/NOL Deduction/100% Deduction For Biopharmaceutical & Biotechnology Business Activities/Unused Losses of Bioscience Company May Be Sold To Another Bioscience Company
Analysis - Introduced 02/22/06
Analysis - Amended 03/30 & 04/06/06
Analysis - Amended 04/25/06
Analysis - Amended 05/03/06
Analysis - Amended 05/11/06
 
AB 2319 (Villines) Exemption from Minimum Annual or Franchise Tax for a Business's First Three Taxable Years/ Allow Refund of Limited Liability Company (LLC) Annual Tax Previously Paid
Analysis - Introduced 02/22/06
Analysis - Amended 04/18/06
Analysis - Amended 05/09/06
 
AB 2325 (Nation) Fuel Tax/Exempt Taxpayers With Gross Income Less Than Specified Amount
Analysis - Amended 04/06/06
 
AB 2326 (Walters) PIT Definitions/Amnesty Relief
Analysis - Introduced 02/22/06
Analysis - Amended 04/06/06
Analysis - Amended 05/03/06
 
AB 2328 (Haynes) State Agencies Report To Legislature Financial Activities For The 2000-01, 2001-02, 2002-03, 2003-04, 2004-05, & 2005-06 Fiscal Years & Each Subsequent Fiscal Year
Analysis - Introduced 02/22/06
 
AB 2329 (Oropeza) FTB & Specified State Agencies Make Separate Breakdown of South Bay Cities & Harbor Area
Analysis - Amended 04/06/06
 
AB 2341 (Villines) Minimum Franchise Tax/Annual Tax Relief and Certification For Periods of Inactivity/Elimination of Tax Clearance Process/Minimum Franchise And Annual Tax Relief
Analysis - Introduced 02/23/06
Analysis - Amended 04/18/06
Analysis - Amended 05/09/06
Analysis - Amended 06/21/06
Analysis - Amended 08/22 & 08/24/06
Legislative Change 06-25
 
AB 2344 (Chu) Voluntary Compliance Initiative 2/Underground Economy and Tax Gap
Analysis - Amended 04/06/06
Analysis - Amended 05/26/06
 
AB 2352 (Bogh) Employee Benefits Paid to Employees Who Are On Active Duty Or Service With California National Guard or United States Military Reserve Credit
Analysis - Introduced 02/23/06
 
AB 2367 (La Suer) Criminal Penalties For Persons Who Willfully Divulge Or Make Known Software/At Discretion Of Court/Check Cashers
Analysis - Introduced 02/23/06
Analysis - Amended 03/27/06
Analysis - Amended 05/26/06
Analysis - Amended 06/15/06
Legislative Change 06-09
 
AB 2395 (Villines) Manufacturers' Investment Credit/6% Of Qualified Cost Of Qualified Property Placed In Service In This State
Analysis - Introduced 02/23/06
 
AB 2404 (Klehs) State Agency Reports Required To Be Submitted To The Legislature Shall Include Signed Statement By Head Of Agency
Analysis - Introduced 02/23/06
Analysis - Amended 05/01/06
Analysis - Amended 06/13/06
Analysis - Amended 08/17/06
 
AB 2426 (Hancock) Corporation Reporting Requirements
Analysis - Introduced 02/23/06
 
AB 2437 (Baca) Allow Taxpayers To Designate On PIT Return Amount In Excess Of Tax Liability To Be Deposited Into Qualified Tuition Program Account
Analysis - Introduced 02/23/06
Analysis - Amended 04/04/06
 
AB 2439 (Klehs) Refund Splitting
Analysis - Introduced 02/23/06
Legislative Change 06-05
 
AB 2442 (Klehs) Corporation Petroleum Surtax/Prescription Drug Credit/Motor Vehicle Fuel Tax Offset
Analysis - Introduced 02/23/06
Analysis - Amended 04/06/06
Analysis - Amended 04/18/06
Analysis - Amended 05/26/06
 
AB 2450 (Richman) To Retain Any Income Tax Overpaid Amount Required To Obtain Minimum Health Care Coverage From Purchasing Exchange/Department of Insurance, Department of Health & FTB Develop Program To Verify Resident's Compliance
Analysis - Introduced 02/23/06
 
AB 2485 (Jones/Laird) California Sea Otter Fund
Analysis - Introduced 02/23/06
Analysis - Amended 04/24/06
Analysis - Amended 05/26/06
Analysis - Introduced 06/19/06
Analysis - Amended 08/07, 08/09, & 08/22/06
Legislative Change 06-07
 
AB 2502 (Arambula) Small Business Tax Credit Transfers To Other Taxes Owed
Analysis - Introduced 02/23/06
Analysis - Amended 04/20/06
 
AB 2505 (Nunez) State Agencies Notify Office of Privacy Protection in the Department of Consumer Affairs Whenever Notification To California Residents Of Breach of Security Are Made
Analysis - Amended 06/21/06
Analysis - Amended 08/07/06
 
AB 2506 (McCarthy) Enterprise Zones/Reports To Legislature/Technical Amendment
Analysis - Introduced 02/23/06
 
AB 2530 (Arambula) Qualified Development Corporation Contributions Credit/FTB Provide Annually To Legislature List Of Names Of Qualified Economic Development Corporations That Received Contributions And Total Dollar Amount Of Credits Claimed
Analysis - Amended 02/23/06
Analysis - Amended 05/16/06
 
AB 2545 (Haynes) Legislative Intent To Enact Legislation That Would Require BOE To Interpret State Tax Laws And Any Regulations Promulgated Pursuant To Those Laws In Favor Of The Taxpayer/Civil Actions/Religious Preference
Analysis - Introduced 02/23/06
Analysis - Amended 04/06/06
 
AB 2547 (Ridley-Thomas) Interest Deduction For Financial Corporations On Loans Granted For Redeveloping Brownfields Located In Blighted Areas
Analysis - Introduced 02/23/06
Analysis - Amended 05/10/06
 
AB 2553 (Arambula) California Air Quality Zones/Qualified Capital Expenditures Credit & Depreciation Deduction
Analysis - Introduced 02/23/06
Analysis - Amended 04/06/06
Analysis - Amended 04/27/06
 
AB 2567 (Arambula) Renewable Technologies Research Expense Credit
Analysis - Introduced 02/23/06
Analysis - Amended 05/02/06
 
AB 2570 (Arambula) Community Development Financial Institution Investments Credit/Extend Repeal Date To January 1, 2011
Analysis - Amended 02/23/06
Analysis - Amended 04/24/06
 
AB 2589 (Runner) Enterprise Zones/Qualified Wages Credit & Sales & Use Tax Credit/Apportionment Procedures & Formula
Analysis - Introduced 02/24/06
Analysis - Amended 04/17/06
 
AB 2591 (Keene) State Agencies Submit to Department Of Finance Annual Report On Status Of Liquidated And Delinquent Accounts And Efforts By Agency To Collect Those Accounts
Analysis - Introduced 02/24/06
Analysis - Amended 04/04/06
Analysis - Amended 04/26/06
Analysis - Amended 05/26/06
Analysis - Amended 06/20/06
Analysis - Amended 08/07/06
Analysis - Amended 08/29/06
Legislative Change 06-15
 
AB 2595 (Arambula) Depreciation Deduction/Qualified Manufacturing Equipment/Taxpayer May Elect To Take Deduction For Entire Cost In 3 Years/Manufacturing Logistics Training
Analysis - Introduced 02/24/06
Analysis - Amended 04/06/06
Analysis - Amended 04/25/06
 
AB 2601 (Arambula) Economic Incentive Areas
Analysis - Amended 08/08 & 08/09/06
 
AB 2616 (Nakanishi) Qualified Vehicle Transaction Deduction
Analysis - Introduced 02/24/06
Analysis - Amended 05/09/06
 
AB 2638 (Laird) Low-Income Housing Credit/"At Risk Of Conversion"
Analysis - Amended 08/21/06
Legislative Change 06-30
 
AB 2640 (Torrico) Quality Jobs Tax Credit
Analysis - Amended 02/24/06
 
AB 2668 (Canciamilla) S Corporations/Carryforward of Net Operating Loss (NOL) and Tax Credits
Analysis - Introduced 02/24/06
 
AB 2680 (Harman) Disallowance Of Deduction For Wages Paid To Or On Behalf Of An Unauthorized Alien
Analysis - Introduced 02/24/06
Analysis - Amended 05/17/06
 
AB 2691 (McCarthy) PIT Joint Returns Technical Amendments
Analysis - Introduced 02/24/06
 
AB 2692 (McCarthy ) Corporation Taxes/Income From Sources Within This State
Analysis - Introduced 02/24/06
 
AB 2698 (Strickland) Hearing Aids Credit
Analysis - Introduced 02/24/06
Analysis - Amended 05/02/06
Analysis - Amended 05/11/06
 
AB 2709 (Maze) Enterprise Zones/Qualified Wages Credit/Include Qualified Former Foster Care Recipients As Qualified Employee/FTB, With The Assistance Of DSS, & EDD, Study & Report To The Legislature On Feasibility Of Developing Credit To Encourage Employers To Hire Former Foster Youth
Analysis - Amended 02/24/06
Analysis - Amended 04/19/06
Analysis - Amended 05/30/06
 
AB 2715 (Runner) Electronic Recording of Digital Lien Documents
Analysis - Amended 08/10/06
Analysis - Amended 08/23/06
Legislative Change 06-11
 
AB 2731 (Karnette) C-17 Globemaster III, Joint Cargo Aircraft, Or KC-X Tanker Wage Credit/Property Credit
Analysis - Amended 08/24/06
 
AB 2735 (Nava) Disaster Loss Deduction/Excess Loss Carryover/Specified Counties/December 2005, January 2006, March 2006, Or April 2006 Rainstorms, Related Flooding & Slides & Any Other Casualties
Analysis - Introduced 02/24/06
Analysis - Amended 03/27/06
Analysis - Amended 04/20/06
Analysis - Amended 06/13/06
Analysis - Amended 08/23/06
Analysis - Amended 08/28/06
Legislative Change 06-32
 
AB 2737 (Nakanishi) Employer Provided Qualified Health Insurance Credit
Analysis - Introduced 02/24/06
Analysis - Amended 04/05/06
 
AB 2738 (Wyland) Homeowner Property Tax Exemption/Renter's Credit/Increase For Seniors
Analysis - Introduced 02/24/06
 
AB 2786 (Walters) Legislative Intent To Enact Legislation That Would Require BOE To Interpret State Tax Laws And Any Regulations Promulgated Pursuant To Those Laws In Favor Of The Taxpayer/Domestic Service Wages and Withholding Reported On Employer's Tax Return
Analysis - Introduced 02/24/06
Analysis - Amended 04/03/06
Analysis - Amended 05/03/06
Analysis - Amended 05/26/06
Analysis - Amended 06/15/06
Analysis - Amended 08/07/06
 
AB 2829 (Ridley-Thomas) Water's-Edge Election/Inverted Corporations
Analysis - Introduced 02/24/06
Analysis - Amended 05/17/06
 
AB 2830 (Ridley-Thomas) Election To Treat Certain Stock Purchases As Asset Acquisitions For Federal Purposes Shall Be Treated As a State Election
Analysis - Introduced 02/24/06
 
AB 2831 (Ridley-Thomas) Community Development Financial Institution Credit/Extend Repeal Date To January 1, 2017, Increase Aggregate Limit To 25 Million Dollars Per Year & Make Changes To Certification
Analysis - Introduced 02/24/06
Analysis - Amended 05/17/06
Analysis - Introduced 05/26/06
Analysis - Amended 06/15 & 06/21/06
Analysis - Amended 08/07/06
Analysis - Amended 08/09/06
Analysis - Amended 08/22/06
Legislative Change 06-17
 
AB 2849 (Ruskin) Solar Or Wind Energy Systems Credit/Extends Repeal Date To January 1, 2011
Analysis - Introduced 02/24/06
 
AB 2892 (Runner) Legislative Intent To Enact Legislation To Further Limit The Ability Of Multinational Corporations To Use Tax Haven Countries To Exclude Income From Water's-Edge Combined Report As means Of Domestic Tax Avoidance
Analysis - Introduced 02/24/06
 
AB 2905 (Frommer) ReadyReturn Program
Analysis - Introduced 02/24/06
Analysis - Amended 05/26/06
 
AB 2914 (Leno) Limited Liability Partnerships/Architecture/Delete Repeal Date
Analysis - Introduced 02/24/06
Analysis - Amended 06/22/06
Analysis - Amended 06/29/06
Legislative Change 06-12
 
AB 2924 ( Arambula) Qualified Capital Expenditures & Qualified Capital Investments Credit/Environmental Protection/Financial Alternatives
Analysis - Introduced 02/24/06
Analysis - Amended 04/20/06
 
AB 2927 (Leno) Public Records Disclosure/State Agency Internet Web Sites/Public Information Center
Analysis - Amended 04/17/06
Analysis - Amended 06/22/06
Analysis - Amended 08/07/06
Analysis - Amended 08/24/06
 
AB 2953 (La Malfa) Disaster Loss Deduction/Excess Loss Carryover/Any Loss Sustained
Analysis - 04/06/06
 
AB 2962 (Benoit)Eliminate Amnesty Penalty That Results From Post-Amnesty Change In Interpretation Of Law Or Rule Of Law/Withholding On California Real Estate Limited To Gain On Sale
Analysis - Introduced 02/24/06
Analysis - Amended 03/30/06
Analysis - Amended 05/26/06
Analysis - Amended 03/30 & 05/26/2006
Analysis - Amended 08/07/06
Analysis - Amended 08/22/06
Legislative Change 06-10
 
AB 2982 (Umberg/Lieber) S Corporations/Carryforward of Net Operating Loss (NOL) and Tax Credits
Analysis - Introduced 02/24/06
Analysis - Amended 04/17/06
Analysis - Amended 05/17/06
 
AB 2998 (Frommer) Limitations/Exclusions Applied On A Post-Apportionment Basis
Analysis - Introduced 02/24/06
 
AB 3075 (Klehs) Petroleum Surtax/Motor Vehicle Fuel Tax Offset
Analysis - Amended 06/20/06

Assembly Special Session Bills

No Assembly Special Session Bills at this time.

Assembly Constitutional Amendments

ACA 14 California Tax Commission/Continue BOE Duties as well as Administer Income Taxes
Analysis - 05/12/05
 
ACA 24 (Cohn) Impose Additional Income Tax Of 1/40th Of One Percent On Income That Exceeds $1 Million/Domestic Violence Shelter Services Fund
Analysis - Introduced 01/04/06

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