Analysis of Assembly Bills 1997/1998 Session

FTB Legislation
Analyses posted this week
Assembly Bills - Analyses
- 2007/2008 Session
- 2005/2006 Session
- 2003/2004 Session
- 2001/2002 Session
- 1999/2000 Session
- 1997/1998 Session
Senate Bills - Analyses
Enacted Legislation

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View the Assembly Special Session Bills | Assembly Constitutional Amendments

AB 3 (Baca) Local Agency Military Base Recovery Area/Increase Designations/Modify Hiring Credit/Increase Business Expense Deduction: Analysis - Amended 04/13/98; Analysis - Amended 08/20/98; Legislative Change 98-19
AB 8 (Brewer) Minimum Tax/Dissolved Limited Liability Company's and Limited Liability Partnership's Percentage of Tax Based On Date of Dissolution: Analysis - Amended 04/28/98; Analysis - Amended 05/11/98
AB 27 (Strom-Martin) Minimum Franchise Tax/Change from $600 to $300 For Qualified New Corporations: Analysis - Introduced 12/02/96; Analysis - Revised 12/02/96; Analysis - Amended 05/14/97; Analysis - Amended 06/03/97; Analysis - Amended 02/17/98; Analysis - Amended 03/17/98
AB 80 (Ducheney) Substandard Housing or Substandard Vacant Property/Prohibition of Deduction: Analysis - Introduced 12/18/96; Analysis - Amended 04/15/97; Analysis - Amended 06/03/97; Analysis - Amended 01/27/98; Legislative Change 98-10
AB 94 (Cardoza) Gun Safe Credit: Analysis - Amended 06/11/98; Analysis - Amended 06/23/98; Analysis - Amended 07/1498
AB 119 (Runner et al.) Child Adoption Credit: Analysis - Introduced 01/14/97; Analysis - Amended 03/12/97; Analysis - Amended 05/06/97; Analysis - Amended 01/28/98; Analysis - Amended 03/09/98; Analysis - Amended 03/30/98
AB 168 (Torlakson) Low-Income Housing Credit Allocation Limit/1998 & 1999 Increase to $50,000.000: Analysis - Amended 02/26/98; Legislative Change 98-02
AB 305 (Wayne) Business Expense Deduction/Self-Employed Health Insurance/100% of Amount Paid: Analysis - Introduced 02/14/97; Analysis - Amended 05/08/97; Analysis - Amended 01/28/98; Analysis - Amended 04/30/98; Analysis - Amended 05/21/98
AB 417 (Davis) AMT Depreciation Technical/Technical To Delete Repeal Language in Credits: Analysis - Amended 01/05/98; Analysis - Amended 06/08/98
AB 469 (Cardoza) Limited Liability Companies or Limited Liability Partnerships/Architecture: Analysis - Amended 06/10/98; Analysis - Amended 07/13/98; Analysis - Amended 07/29/98
AB 484 (Havice) Employer Child Care Start-up & Qualified Care Plan Contributions Credit/Eliminates Repeal/Increase Amount: Analysis - Amended 01/28/98; Analysis - Amended 03/30/98
AB 510 (Ashburn) Partnership In Taxpayer Definition/Technical Deletion: Analysis - Amended 04/13/98; Legislative Change 98-03
AB 511 (Migden) Bank Tax Rate Excess Over General Tax/Local Agency Financial Aid Fund/In-Lieu Provision: Analysis - Introduced 02/24/97; Analysis - Amended APTBA; Analysis - Amended 03/31/97; Analysis - Amended 01/28/98; Analysis - Amended 03/05/98; Analysis - Amended 04/29/98
AB 530 (Higher Education Committee) Exclusion/Golden State Scholarshare Trust Income: Analysis - Amended 09/04/97
AB 821 (Takasugi) BOE Taxpayers’ Bill of Rights: Analysis - Amended 06/24/98
AB 976 (Papan) FTB Tax Return Disclosure to Attorney General or Deputy District Attorney/Disclosure in Administrative Proceeding: Analysis - Amended 04/29/98
AB 1040 (Assembly Revenue & Taxation Committee) Court Ordered Debt/Financial Corps Offsets/Corps Defined/Banks/Information Reporting/Economic Nexus/Remove Credit Election/Misc. Technical Amendments.: Analysis - Amended 03/31/97; Analysis - Amended 04/21/97; Analysis - Amended 05/23/98; Analysis - Amended 05/23/98 - Revised Analysis; Analysis - Amended 06/30/97; Analysis - Amended 09/02/97
AB 1044 (Knox) Legislative Intent to Convene Conference Committee on Taxation: Analysis - Amended 06/04/98
AB 1063 (Lempert) Manufacturers’ Investment Credit/Qualified Property Includes Computers & Peripheral: Analysis - Amended 06/11/98; Analysis - Amended 06/30/98; Analysis - Amended 08/24/98
AB 1155 (Kuehl) Estate Taxes/Controller Take Title of Property in Full Satisfaction of Taxes: Analysis - Amended 06/08/98
AB 1218 (Alquist) B&CT Deduction/Interest Expense/Insurance Companies: Analysis - Amended 02/26/98; Analysis - Amended 02/26/98 - Revised Analysis; Analysis - Amended 07/06/98
AB 1232 (Granlund) Jobs Tax Credit/Increase to 15% of wages paid to Each Employee Certified By Employment Development Department: Analysis - Introduced 02/28/97; Analysis - Amended 04/07/97; Analysis - Amended 05/07/97; Analysis - Amended 05/21/97; Analysis - Amended 05/21/97 - Revised Analysis; Analysis - Amended 01/06/98
AB 1265 (Torlakson) Low-Income Housing Credit Allocation Limitation/Increase to $50 Million: Analysis - Amended 05/07/98
AB 1271 (Papan) Exemption/Corporations Whose Only Presence in California is Inventory Storage: Analysis - Amended 06/23/98
AB 1287 (Wildman) Intent to Authorize a Small Employer Health Coverage Credit: Analysis - Amended 01/28/97; Analysis - Amended 01/16/98; Analysis - Amended 06/09/98; Analysis - Amended 07/07/98
AB 1291 (Strom-Martin) State Firefighters/Salary Increase: Analysis - Amended 07/14/98
AB 1356 (Figueroa) Research Expenses Credit/Conform Alternative Incremental Credit to Federal Formula: Analysis - Amended 07/02/98
AB 1396 (Alquist) Child Support Compliance Act of 1998: Analysis - Amended 06/08/98; Analysis - Amended 07/07/98; Analysis - Amended 08/13/98
AB 1419 (Campbell) Minimum Tax/Single Tax Due From Group of Affiliated Entities in Combined Report: Analysis - Amended 04/14/98
AB 1469 (Ortiz) Taxpayer Bill of Rights/Conformity: Analysis - Amended 08/24/98
AB 1494 (Olberg) Armed Forces Service Credit: Analysis - Amended 02/24/98; Analysis - Amended 05/13/98; Analysis - Amended 05/20/98
AB 1513 (Cardoza) Agricultural Prunings Delivered to Biomass Conversion Facility Credit: Analysis - Amended 05/12/98; Analysis - Amended 07/08/98
AB 1613 (Scott) Conformity/Education Loan Interest Deduction/ HOPE credit/ Higher Education Affordability Act: Analysis - Amended 01/15/98; Analysis - Amended 02/19/98; Analysis - Amended 05/12/98; Analysis - Amended 07/02/98; Legislative Change 98-14
AB 1614 (Lempert) California Internet Tax Freedom Act: Analysis - Amended 05/27/98; Analysis - Amended 06/11/98; Analysis - Amended 06/23/98; Analysis - Amended 07/09/98
AB 1618 (Morrissey) Individuals 65 and Older Deduction: Analysis - Amended 03/12/98; Analysis - Amended 04/23/98
AB 1623 (Scott) Employer Telecommuting Program Credit: Analysis - Amended 01/15/98
AB 1627 (Alquist) Computer Software Tax Programs Must Have Space On Return For Voluntary Contributions: Analysis - Introduced 01/05/98; Analysis - Amended 04/13/988
AB 1630 (Sweeney) Child Support Enforcement/State Agencies Report Names and SSNs of Contractors to EDD: Analysis - Amended 03/18/98; Analysis - Amended 05/22/98; Analysis - Amended 07/07/98; Analysis - Amended 07/28/98
AB 1631 (Sweeney) Shift Burden Of Proof/"Taxpayer’s Rights Protection Act of 1998": Analysis - Amended 02/06/98; Analysis - Amended 03/02/98; Analysis - Amended 03/12/98; Analysis - Amended 04/15/98
AB 1633 (Ortiz) Taxpayers' Bill of Rights/Shift Burden of Proof: Analysis - Introduced 01/05/98; Analysis - Amended 03/17/98; Analysis - Amended 04/14/98
AB 1662 (Alquist) Community College Property, Facility and Maintenance Costs Credit: Analysis - Introduced 01/12/98; Analysis - Amended 03/12/98; Analysis - Amended 04/28/98
AB 1666 (Alquist) Child Support Compliance Act of 1998: Analysis - Introduced 01/13/98; Analysis - Amended 03/19/98; Analysis - Amended 04/13/98; Analysis - Amended 04/27/98
AB 1678 (Alquist) Contractors/Application Requirements: Analysis - Introduced 01/15/98; Analysis - Amended 03/18/98
AB 1678 (Ackerman) Partnerships and Limited Liability Companies Return Due Dates: Analysis - Introduced 01/26/98; Analysis - Amended 03/19/98
AB 1697 (Torlakson) California Housing Trust Fund/LAO Report to Legislature Potential Permanent Revenue Sources: Analysis - Amended 04/01/98; Analysis - Amended 05/13/98; Analysis - Amended 05/22/98
AB 1702 (Figueroa) Employer Provided Public Transit Passes Credit: Analysis - Introduced 01/26/98; Analysis - Amended 03/12/98; Analysis - Amended 03/23/98
AB 1708 (Leach) Employer Qualified Wages Credit/Qualified Training Program: Analysis - Introduced 01/27/98; Analysis - As Proposed To Be Amended; Analysis - Amended 04/20/98
AB 1713 (Cunneen & Alquist) Employer Public School Math or Vocational Institution Teachers Credit/Open Enrollment Class Credit: Analysis - Introduced 01/28/98; Analysis - Amended 03/04/98; Analysis - Amended 04/13/98; Analysis - As Proposed To Be Amended
AB 1728 (Floyd) Household and Dependent Care Services Necessary For Gainful Employment Credit: Analysis - Introduced 02/02/98
AB 1733 (Machado) D.A.R.E. California Drug Abuse Resistance Education Fund/Extends Repeal: Analysis - Introduced 02/02/98; Analysis - Amended 03/18/98; Analysis - Amended 05/22/98; Analysis - Amended 08/06/98; Analysis - Amended 08/17/98; Legislative Change 98-11
AB 1747 (Alquist) Exclusion/Education Assistance Plan Payments/Allow Exclusion For Payments: Analysis - Introduced 02/03/98; Analysis - Amended 03/17/98; Analysis - Amended 03/31/98
AB 1752 (Davis) California Seed Capital & Early Stage Corporation Fund Investment Credit: Analysis - Amended 06/25/98
AB 1779 (Runner) Joint Strike Fighter Program Credit: Analysis - Introduced 02/06/98; Analysis - Amended 03/18/98; Analysis - Amended 05/14/98
AB 1781 (Bowen) Renter Credit/Technical Amendments: Analysis - Introduced 02/06/98
AB 1823 (Cardenas) Department of Social Services Study/State Contracts/Child Support Orders: Analysis - Introduced 02/11/98; Analysis - Amended 05/04/98
AB 1823 (Leach) Partnerships/Limited Liability Companies: Analysis - Introduced 02/12/98; Analysis - Amended 03/25/98
AB 1841 (Baldwin) Mortgage Savings Account Credit: Analysis - Introduced 02/12/98; Analysis - Amended 04/28/98
AB 1906 (Brewer) FTB Representative Participate On The Electronic Recordation Task Force: Analysis - Amended 05/12/98; Analysis - Amended 06/23/98; Analysis - Amended 07/06/98
AB 1914 (Ashburn) Vehicle Bar-97 Smog Inspection Equipment Credit: Analysis - Introduced 02/17/98; Analysis - Amended 03/23/98; Analysis - Amended 04/15/98
AB 1930 (Campbell) Legislative Intent To Simplify The PIT & B&CT Laws: Analysis - Introduced 02/17/98
AB 1937 (Murray) Enterprise Zone/Authorizes Additional Designation If Specific Unemployment/Income Criteria Met: Analysis - Introduced 02/17/98
AB 1950 (Torlakson) Suspended Corporations/Fines for Transacting Business Do Not Apply to Insurers/Counsel: Analysis - Introduced 02/17/98; Analysis - Amended 04/23/98; Analysis - Amended 06/25/98; Analysis - Amended 08/24/98; Legislative Change 98-16
AB 1976 (Campbell) Manufacturers’ Investment Credit/Excess Refundable Over 5 Years: Analysis - Introduced 02/17/98; Analysis - Amended 05/05/98; Analysis - Amended 05/14/98
AB 1991 (Davis) Health Insurance Deduction/40% of Amount Paid: Analysis - Introduced 02/17/98; Analysis - Amended 05/13/98; Analysis - Amended 05/18/98
AB 2004 (R. Wright) FTB Collection of Student Aid Commision Outstanding Accounts Receivable/Additional Notice to Debtor/Limits FTB Collection Remedies: Analysis - Introduced 02/18/98; Analysis - Amended 04/28/98; Analysis - Amended 07/02/98; Analysis - Amended 08/20/98
AB 2014 (Kuehl) Independent Contractor Registry/Service Recipients Report Information to Employment Development Department: Analysis - Introduced 02/18/98
AB 2026 (Leach) Child Care Credit/"The Family Choice Child Care Act of 1998": Analysis - Introduced 02/18/98; Analysis - Amended 05/06/98
AB 2065 (Cardenas) Local Business Regulations/Prohibit Imposing On Writers, Musicians, Directors or Artists: Analysis - Amended 07/06/98; Analysis - Amended 07/14/98
AB 2070 (Kaloogian) Interstate Trust Business: Analysis - Introduced 02/18/98; Analysis - Amended 04/28/98; Analysis - Amended 06/15/98; Analysis - Amended 08/13/98
AB 2092 (Morrissey) Child Care Deduction: Analysis - Introduced 02/18/98; Analysis - Amended 03/31/98
AB 2094 (Morrissey) Child Support Enforcement/FTB Procedures and Responsibilities/Funding: Analysis - Introduced 02/18/98
AB 2107 (Kaloogian) Health Insurance Deduction/Individuals/100% of Amount Paid: Analysis - Introduced 02/18/98; Analysis - Amended 04/23/98
AB 2108 (Kaloogian) Conformity to HOPE Scholarship Credit/FTB Report Fiscal Impact to Legislature: Analysis - Introduced 02/18/98; Analysis - Amended 03/23/98
AB 2109 (Kaloogian) Public School Sponsored Activity Fees Credit/FTB Report Fiscal Impact to Legislature: Analysis - Introduced 02/18/98; Analysis - Amended 05/12/98
AB 2110 (Kaloogian) School Tuition Organization Credit/FTB Report Fiscal Impact to Legislature: Analysis - Introduced 02/18/98; Analysis - Amended 04/15/98
AB 2131 (Morrissey) Taxpayer Health Insurance - 100% of Amount Paid: Analysis - Introduced 02/18/98; Analysis - Amended 03/31/98; Analysis - Amended 04/22/98
AB 2165 (Bowen) Business Expense Deduction/Environmental Remediation Expenses Conformity: Analysis - Introduced 02/19/98; Analysis - Amended 04/21/98
AB 2179 (Legislative Ethics Committee) State Agencies Required to Offer Ethics Training: Analysis - Introduced 02/19/98; Analysis - Amended 04/15/98
AB 2205 (Washington) Compton Economic Development and Job Creation Program: Analysis - Introduced 02/19/98; Analysis - Amended 03/31/98; Analysis - Amended 05/14/98
AB 2219 (Battin) Computer Technology Contribution To Elementary Or Secondary Education Organization Deduction: Analysis - Introduced 02/19/98; Analysis - Amended 04/27/98; Analysis - Amended 05/06/98
AB 2221 (Machado) Internet Service Provider Tiering, Filtering System, Gateway Scanning Credit: Analysis - Introduced 02/19/98; Analysis - Amended 03/30/98; Analysis - Amended 04/23/98; Analysis - Amended 05/13/98
AB 2245 (Baldwin) Limited Liability Companies/Professional Services: Analysis - Introduced 02/19/98; Analysis - Amended 05/12/98
AB 2246 (Baldwin) Legislative Intent to Conform to Federal Medical Savings Account Deduction: Analysis - Introduced 02/19/98
AB 2250 (Poochigian) Reimbursement Claims For Fees and Expenses Related to BOE Appeal/BOE Grant Hearing: Analysis - Introduced 02/19/98
AB 2257 (Cedillo) Care Service Plans/Required Disclosure and Excess Benefit Transactions: Analysis - Introduced 02/19/98; Analysis - Amended 04/23/98
AB 2258 (Cardenas) Alternative Minimum Tax Treatment of Appreciated Property Contributions/Conformity: Analysis - Introduced 02/19/98
AB 2266 (Baugh) Legislative Intent to Conform to Federal Medical Savings Account Deduction: Analysis - Introduced 02/19/98
AB 2267 (Baugh) Medical Care Expenses/Allowed Without Regard To Expenses Exceeding 7.5% of AGI: Analysis - Introduced 02/19/98
AB 2311 (Baugh) Small Business Smog Check Station Dynamometer and Equipment and Additional Enhancements Credits: Analysis - Amended 04/30/98; Analysis - Amended 06/23/98
AB 2330 (Poochigian) Medical Care Expenses Deduction/Reduces Amount To Exceed AGI To 2% Pro Rated Over 5 Years: Analysis - Introduced 02/19/98
AB 2335 (Poochigian) Medical Savings Account Deduction: Analysis - Introduced 02/19/98
AB 2343 (Woods) Child Support/Counties Refer Delinquencies To FTB/Exemption: Analysis - Introduced 02/20/98
AB 2366 (Cedillo) Emergency Food Assistance Program Fund/California Mexican American Veterans' Memorial Beautification and Enhancement Account: Analysis - Introduced 02/20/98; Analysis - Amended 06/22/98; Analysis - Amended 07/29/98; Legislative Change 98-15
AB 2370 (House) Investment of Capital in a Qualified Newspaper Credit: Analysis - Introduced 02/20/98
AB 2441 (Campbell) Manufacturers' Investment Credit/Qualified Property Includes Computers & Peripheral: Analysis - Introduced 02/20/98; Analysis - Amended 04/27/98
AB 2448 (Bowler) State Agencies Provide Social Security Numbers of Defendants to Courts: Analysis - Amended 05/13/98
AB 2450 (Oller) State Tax Liens Filed In Error/FTB Mail Notice of Expungement: Analysis - Introduced 02/20/98
AB 2456 (Sweeney) Disaster Loss Deduction/February 1998 Storms Or Flooding: Analysis - Introduced 02/20/98; Analysis - Amended 04/14/98; Analysis - Amended 05/04/98; Analysis - Amended 07/07/98; Legislative Change 98-13
AB 2458 (Honda) Year 2000 (Y2K) Computer Repair or Replacement Costs Credit: Analysis - Introduced 02/20/98; Analysis - Amended 04/29/98; Analysis - Amended 05/22/98
AB 2474 (Thompson) "Person" Includes: Individual, Fiduciary, Partnership, Corporation & LLC/Technical: Analysis - Introduced 02/20/98
AB 2503 (Goldsmith) State Agencies Abolished January 1, 2005, Unless Authorized by Legislature: Analysis - Introduced 02/20/98
AB 2520 (Prenter) Employer Provided Preventative Health Care Credit/Farmworkers: Analysis - Introduced 02/20/98; Analysis - Amended 04/23/98
AB 2552 (Baugh) Small Business Vehicle Smog Check Station Dynamometer and Equipment Credit: Analysis - Amended 08/24/98
AB 2613 (Pacheco) Court Ordered Fees, Fines and Costs/Change Offset Priority: Analysis - Introduced 02/23/98; Analysis - Amended 05/05/98
AB 2635 (Martinez) FTB Tax Amnesty/Uninsured Motorist Victims Fund: Analysis - Introduced 02/23/98
AB 2675 (Villaraigosa) Sales and Use Tax Rates: Analysis - Introduced 02/23/98; Analysis - Amended 07/02/98
AB 2678 (Pringle) Restraining Orders Or Injunctions To Prohibit FTB To Collect Or Assess Tax: Analysis - Introduced 02/23/98
AB 2692 (Kuehl) Depreciation Deduction/Ultra-Low Emission Vehicles Have a Class Life of 3 Years and Expense Leased ULEVs: Analysis - Introduced 02/23/98; Analysis - Amended 04/29/98; Analysis - Amended 05/13/98
AB 2735 (Cardenas) Public School Volunteer Credit: Analysis - Introduced 02/23/98; Analysis - Amended 04/27/98
AB 2797 (Machado) Budget Trailer Bill/Conformity Act of 1998: Analysis - Amended 08/10/98; Legislative Change 98-05
AB 2798 (Machado) Omnibus Tax Measure: Analysis - Amended 08/10/98
AB 2808 (Assembly Revenue and Taxation Committee) FTB, LAO, BOE & DOF Report To Legislature On Tax Provisions: Analysis - Amended 04/28/98; Analysis - Amended 07/23/98
AB 2809 (Assembly Revenue & Taxation Committee) Economic Development Areas/Hiring Credit for Seasonal Employees/NOL Separate Sections/LARZ NOL Sunset Date Technical Change/AB 2798 Clean-up: Analysis - Amended 03/24/98; Analysis - Amended 04/27/98; Analysis - Amended 07/02/98; Analysis - Amended 08/12/98; Analysis - Amended 08/24/98; Legislative Change 98-20
AB 2812 (Higher Education Committee) 1998 Higher Education Omnibus Act: Analysis - Amended 08/17/98; Legislative Change 98-17

Assembly Special Session Bills

No Assembly Special Session Bills at this time.

Assembly Constitutional Amendments

Assembly Constitutional Ammendment 29 (Granlund) Personal Income Tax, Penalties, or Interest Cannot Be Imposed From July 1 Until The State Budget Is Enacted: Analysis - Introduced 01/07/98
Assembly Constitutional Ammendment 43 (Granlund) Renters Credit/$130 Nonrefundable Credit: Analysis - Amended 06/01/98