Analysis of Senate Bills 2003/2004 Session

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View the Senate Special Session Bills | Senate Constitutional Amendments


SB 4 (Hollingsworth) PIT Rates/Reduce All Marginal Tax Rates Beginning On or After January 1, 2003 & Eliminate Alternative Minimum Tax Beginning On or After January 1, 2007/Exclusion/Interest Received By Widow Or Child Of Person Who Died In Combat While On Active Duty
Analysis - Introduced 12/02/02
Analysis - Amended 03/17/03
Analysis - Amended 05/01/03
SB 17 (Escutia) FTB Notify BOE if an Entity Doesn't Respond to the Question on the Income Tax Return Regarding Change in Ownership of Real Property
Analysis - Amended 04/21/03
Analysis - Amended 05/06/03
Analysis - Amended 05/14/03
Analysis - Amended 05/22/03
Analysis - Amended 06/26/03
Analysis - Amended 08/12/04
Analysis - Amended 08/23/04
SB 25 (Bowen) Personal Information/Security Of Social Security Numbers
Analysis - Introduced 12/02/02
Analysis - Amended 03/06/03
Analysis - Amended 06/02/03
Analysis - Amended 09/03/03
Analysis - Amended 09/08/03
Analysis - Amended 09/10/03
SB 43 (Cedillo) Emergency Food Assistance Program Fund/Extend Repeal Date
Analysis - Introduced 01/07/03
Analysis - Amended 03/20/03
Analysis - Amended 05/27/03
SB 47 (Ackerman/Poochigian) Manufacturers' Investment Credit/Delete Repeal Date to Extend Indefinitely
Analysis - Introduced 01/09/03
Analysis - Amended 01/05/04
SB 60 (Cedillo) Federal Identification Numbers May Be Verified By the Department of Motor Vehicle Using Franchise Tax Board/DMV/Social Security Account Number, Federal Individual Taxpayer Identification Number Or Other Identifier Number From Applicants For Driver's Licenses Or Identification Cards
Analysis - Amended 06/23/03
Analysis - Amended 08/18/03
SB 80 (Oller) Theft Loss Deduction
Analysis - Introduced 01/23/03
SB 92 (Ducheny/Speier, et al.) California Missions Foundation Fund
Analysis - Introduced 01/28/03
Analysis - Amended 04/03/03
Analysis - Amended 04/22/03
SB 103 (Alpert) Regulated Investment Companies (RIC) Used to Avoid Tax
Analysis - Amended 09/08/03
SB 111 (Knight) State Reporting Requirement Clean-Up
Analysis - Introduced 02/03/03
SB 121 (Margett) Long-Term Care Or Long-Term Care Insurance Credit
Analysis - Introduced 02/03/03
Analysis - Amended 01/05/04
SB 137 (Morrow) Manufacturers' Investment Credit/Increase Percentage to 8% and Delete Repeal Date to Extend Indefinitely
Analysis - Introduced 02/06/03
SB 157 (Bowen) Streamlined Sales Tax Project/Board Of Governance/Includes One Member Of Franchise Tax Board
Analysis - Amended 07/02/03
Analysis - Amended 09/04/03
SB 172 (Ducheny) Enterprise Zones/Redesignation of Manufacturing Enhancement Area
Analysis - Introduced 02/12/03
Analysis - Amended 04/03/03
SB 180 (Burton) California Firefighters’ Memorial Fund/Allocation Of Funds
Analysis - Introduced 02/12/03
Analysis - Amended 04/03/03
SB 203 (Romero) Polluted Brownfield Property Cleanup Costs Credit
Analysis - Introduced 02/13/03
SB 224 (Cedillo) Earned Income Refundable Credit
Analysis - Introduced 02/13/03
SB 227 (Hollingsworth) S Corporation Election Date Same as Federal Election
Analysis - Introduced 02/13/03
SB 246 (Escutia) Court Ordered Debt/Allows Superior Court To Refer Delinquent Amounts To FTB For Collection/FTB & Judicial Council Seek Additional Resources Needed To Accept Referrals From All 58 Counties & Superior Courts
Analysis - Amended 01/22/04
Analysis - Amended 05/10/04
Analysis - Amended 06/24/04
SB 285 (Speier) Innocent Spouse Relief/Relief From Joint And Several Liability On Joint Return
Analysis - Introduced 02/19/03
Analysis - Amended 04/21/03
Analysis - Amended 04/30/03
Analysis - Amended 05/22/03
Analysis - Amended 06/18/03
Analysis - Amended 07/10/03
SB 305 (Ducheny) Enterprise Zones/Transfer Designation Authority To Department of Housing and Community Development
Analysis - Amended 08/28/03
SB 330 (Morrow) PIT Standard Deduction/Double Amount For Taxable Years Beginning On Or After January 1, 2003
Analysis - Introduced 02/19/03
SB 375 (Margett) Employer Workers' Compensation Credit
Analysis - Amended 04/21/03
Analysis - Amended 01/05/04
SB 389 (Romero) Legislative Intent To Enact Legislation To Better Enable The Legislature To Ascertain The Impact & Effectiveness Of Income & Corporation Tax Credits/Taxpayers Provide FTB With Specified Information Regarding Various Corp Tax Credits/Failure To File Information Penalty/FTB Publish & Provide Information To Legislature & Public Regarding Corps Claiming Credits/Include Posting on Website/Alcoholic Beverages Surtax
Analysis - Introduced 02/20/03
Analysis - Amended 04/01/03
Analysis - Amended 06/23/03
SB 403 (Florez) Information Technology Act of 2003/MTBE/Cost Recovery
Analysis - Amended 06/23/03
Analysis - Amended 09/02/03
Analysis - Amended 09/09/03
Analysis - Amended 03/18/04
SB 417 (Hollingsworth) Exclusion/Qualified Civil Service Retirement Annuity Income/Applicable Amounts Of Qualified Civil Service Retirement Annuity Income
Analysis - Introduced 02/20/03
Analysis - Amended 04/24/03
Analysis - Amended 01/20/04
SB 434 (Escutia) State Agency Investigations & Hearings
Analysis - Amended 03/26/03
Analysis - Amended 06/04/03
Analysis - Amended 08/18/03
Analysis - Amended 09/02/03
SB 438 (Hollingsworth/Soto) Disaster Loss Deduction/ Excess Loss Carryover/Los Angeles, San Bernardino, Riverside, San Diego, and Ventura Fires
Analysis - Amended 01/12/04
Analysis - Amended 02/04/04
Analysis - Amended 02/24/04
Analysis - Amended 04/12/04
SB 448 (Poochigian) FTB Include Voter Registration Card With Mailing Of Annual Tax Forms
Analysis - Introduced 02/20/03
SB 516 (Speier) (REVISED) - S Corporation Treatment Allowed only to Corporations with Less Than $20 Million in Total Gross Receipts
Analysis - Introduced 02/20/03
SB 527 (Vasconcellos) Economic Development/Task Force
Analysis - Introduced 02/20/03
Analysis - Amended 05/07/03
Analysis - Amended 06/04/03
SB 573 (Alarcon) Labor Commissioner in Consultation With FTB & Joint Enforcement Strike Force On Underground Economy Develop Standards For Tax Audit Trigger
Analysis - Introduced 02/20/03
SB 614 (Burton/Cedillo) Tax Shelters & Tax Avoidance/Increase in Penalties Imposed/FTB Develop & Administer Voluntary Compliance Initiative
Analysis - Amended 04/21/03 and 05/12/03
Analysis - Amended 06/02/03
Analysis - Amended 07/10, 09/02, 09/08/03
SB 615 (Cedillo) Conformity To Federal Servicemembers Civil Relief Act
Analysis - Amended 02/05/04
Analysis - Amended 04/01/04
SB 622 (Morrow) NOL Deduction Allowed To San Diego County Agriculture Business For Loss Attributable To Mexican Fruit Fly Quarantine
Analysis - Introduced 02/20/03
SB 640 (Burton) State Agency Contracts/Expatriate Corporations/California Taxpayer and Shareholder Act of 2003
Analysis - Introduced 02/21/03
Analysis - Amended 05/07/03
Analysis - Amended 06/19/03
Analysis - Amended 07/10/03
Analysis - Amended 09/03/03
SB 672 (Florez) Disaster Loss Deduction/Excess Disaster Loss For Disasters That Occur On or After July 1, 2003
Analysis - Introduced 02/21/03
SB 701 (Florez) Irrigation Pumps Credit/Costs Paid to Convert Diesel Fuel Burning Pumps to Run on Cleaner- Burning CARB 3 Gasoline/California Clean Air Bond Act of 2004
Analysis - Introduced 02/21/03
Analysis - Amended 04/21/03
SB 760 (Alpert/Scott) FTB Study Sales & Use Tax Exemption & Report Revenue Loss for Use of Lease/Leaseback Financing Transactions by Transit Agencies
Analysis - Amended 04/30/03
Analysis - Amended 06/26/03
Analysis - Amended 06/30/03
SB 777 (Escutia) Whistleblowers’ Protection
Analysis - Amended 05/29/03
Analysis - Amended 08/18/03
SB 800 (Florez) Department Of Industrial Relations Establish Administrative Coordinating Council To Include Labor Commissioner, EDD & FTB To Share Information Regarding Farm Labor Contractors
Analysis - Introduced 02/21/03
SB 819 (Alarcon) Business Expense Deduction/Disallow Excessive Employee Remuneration
Analysis - Introduced 02/21/03
SB 935 (Knight) Exclusion/Gain From Sale Of New, Direct, Long-Term Investment In Stock Of Small Corporation
Analysis - Introduced 02/21/03
Analysis - Amended 04/24/03
SB 939 (Alarcon) Legislative Intent To Provide Tax Credit To California Lottery Winners Who Donate Portion Of Proceeds To Public School Programs
Analysis - Introduced 02/21/03
SB 940 (Escutia) Court Ordered Debt/Judicial Council After Consultation With FTB May Provide Amnesty Program For Collection Of Outstanding Fees, Fines, Forfeitures, Penalties & Assessments
Analysis - Amended 07/10/03
SB 948 (Morrow) Exclusion/Income of Spouse of Member of Armed Forces Who Dies While in Active Service as a Result of Military, Combat, or Terrorist Action
Analysis - Introduced 02/21/03
Analysis - Amended 04/21/03
Analysis - Amended 05/05/03
SB 973 (Machado) State Agency Procedures For Disposal Of Information Technology Goods/State Property/Sell, Lease, Or Exchange Land At The Northern California Women's Facility
Analysis - Amended 03/26/03
Analysis - Amended 09/09/03
SB 985 (McClintock) State Budget/Zero-Based and Performance-Based Budgeting
Analysis - Introduced 02/21/03
Analysis - Amended 01/05/04
SB 1009 (Alpert) Use Tax Administration/Collection By Franchise Tax Board/FTB Revise Income Tax Forms To Allow A Person To Report & Pay Qualified Use Tax
Analysis - Amended 04/22/03
Analysis - Amended 05/12/03
Analysis - Amended 06/03/03
Analysis - Amended 06/18/03
Analysis - Amended 09/09/03
SB 1012 (Poochigian, et al.) NOL Suspension/ Real Estate Withholding Requirements
Analysis - Introduced 02/21/03
SB 1029 (Ashburn) Enterprise Zones/Authorizes Agency To Designate Two Additional Enterprise Zones For a Total of 44 Zones
Analysis - Introduced 02/21/03
SB 1052 (Budget & Fiscal Review Committee/S Budget & FR) Natural Heritage Preservation Tax Credit/Limit Dates/Prohibit Awarding Of Credits Between July 1, 2002, & June 30, 2005
Analysis - Amended 02/18/04
Analysis - Amended 04/01/04
SB 1061 (SR&T Comm) Water’s-Edge Election Procedures/Definition of “Taxable Year” for Calendar or Fiscal Years Beginning on or after January 1, 2000/Claim of Right Deduction/Clarify Application of 2% Floor/Exempt Organizations Applications for Exemption or Amending Articles of Inc./"Corporation" Includes LLC
Analysis - Introduced 02/27/03
Analysis - Amended 04/10/03
Analysis - Amended 06/30/03
Analysis - Amended 09/04/03
SB 1064 (SR&T Comm) Exempt Organizations/”Corporation” Includes Limited Liability Companies/Sales & Use Tax Claims for Refund Clarifying Changes
Analysis - Introduced 02/27/03
Analysis - Amended 04/23/03
Analysis - Amended 09/12/03
SB 1065 (SR&T Comm) Effect of Federal Elections Made Prior to Becoming a California Taxpayer
Analysis - Introduced 02/27/03
Analysis - Amended 07/09/03
Analysis - Amended 08/18 & 25/03
SB 1066 (SR&T) Definition of “Taxable Year” for Calendar or Fiscal Years Beginning on or After January 1, 2000
Analysis - Introduced 02/27/03
SB 1067 (SR&T/Speier) Corporation Filing Requirements/Suspension/Corporation Taxes/Water’s-edge Elections/Inverted Corporations
Analysis - Amended 02/27/03
Analysis - Amended 04/24/03
Analysis - Amended 06/17/03
SB 1097 (S Budget & FR) Employer Hiring Credit/Certification Provided By Local Government
Analysis - Amended 07/27/04
SB 1100 (S Budget & FR) Extension Of Natural Heritage Preservation Tax Credit/Suspension Of Teacher Retention Credit//Franchise Tax Board Administer Tax Amnesty/Proposed Fees For Services
Analysis - Amended 07/28/04
SB 1131 (Ortiz) International World Peace Rose Gardens Fund
Analysis - Introduced 01/14/04
SB 1147 (Hollingsworth/Soto) Disaster Loss Deduction/Excess Loss Carryover/Los Angeles, San Bernardino, Riverside, San Diego, & and Ventura Fires/Santa Barbara & San Luis Obispo County San Simeon Earthquake
Analysis - Introduced 01/26/04
Analysis - Introduced 04/21/04
Analysis - Amended 06/28/04
SB 1162 (Machado) California Military Family Relief Fund
Analysis - Introduced 02/02/04
Analysis - Amended 04/12/04
Analysis - Amended 05/03/04
Analysis - Amended 06/28/04
Analysis - Amended 08/12/04
SB 1172 (Ackerman) Nonresident Taxation/Federal Preemption
Analysis - Introduced 02/04/04
SB 1179 (Ducheny) Enterprise Zones/Designation Period May Total 20 Years/Technical Changes
Analysis - Amended 03/17/04
Analysis - Amended 04/27/04
SB 1193 (Soto) Exclusion/Death Benefits Received By Surviving Spouse Or Beneficiary Of Member Of California National Guard, State Military Reserve Or Naval Militia Who Dies In Performance Of Duty
Analysis - Amended 06/21/04
SB 1237 (Hollingsworth) S Corporation Built-in Gains Tax Transitional Exclusion
Analysis - Introduced 02/12/04
Analysis - Amended 03/22/04
Analysis - Amended 06/16/04
SB 1279 (Bowen) State Agencies Disclose Any Breach of Security of Data Systems That Contain Personal Information
Analysis - Amended 03/22/04
Analysis - Amended 04/16/04
Analysis - Amended 06/09/04
SB 1295 (Morrow) Manufacturers’ Investment Credit/8% of Amount Paid or Incurred On or After 01/01/2004
Analysis - Introduced 02/17/04
SB 1304 (Machado) State Agency Procedures For Disposal of Information Technology Goods/Data On Surplus Data Storage Hardware Shall Be Overwritten
Analysis - Introduced 02/17/04
SB 1307 (Figueroa) Offsets/Pharmacy Board Fines
Analysis - Amended 04/14/04
Analysis - Amended 05/28/04
Analysis - Amended 06/14/04
Analysis - Amended 07/08/04
SB 1354 (Escutia) Credit Carryovers/Aggregate Amount May Not Reduce “Net Tax” For The Taxable Year By More Than 50 Percent
Analysis - Introduced 02/18/04
Analysis - Amended 04/28/04
SB 1424 (Burton) California Tax Court
Analysis - Amended 03/24/04
SB 1433 (Romero) Trauma Care Fund
Analysis - Amended 04/1/04
Analysis - Amended 05/3/04
SB 1452 (Figueroa) State Agency Contracts/Prohibits Contracting With Individual Or Entity That Employs Persons Or Subcontractors Outside the U.S.
Analysis - Amended 04/26/04
SB 1458 (Johnson) Political Reform Act of 1974/FTB Report of Any Audit Shall Be Completed Within One Year of Audit Selected By Commission
Analysis - Amended 6/22/04
SB 1496 (Romero) Corporations/Tax Disclosure Statement
Analysis - Amended 04/12/04
Analysis - Amended 04/27/04
Analysis - Amended 05/24/04
SB 1501 (Escutia) Research Expenses Credit/Reduce To 10% Of Excess/FTB Report To Controller Additional Money Accrued As A Result Of Decreased Credit & Assist Preparing Report
Analysis - Amended 03/25/04
SB 1504 (McClintock) Franchise Tax Board Tax And Penalty Amnesty Program
Analysis - Amended 02/19/04
SB 1505 (McClintock) Administrative Procedure Act/California Small Business Regulatory Flexibility Act of 2004/State Agencies Adopting New Regulations Assess Impact On Small Businesses
Analysis - Introduced 02/19/04
SB 1523 (Ashburn) Employer Hiring Credit/Employer With 100 or Fewer Employees
Analysis - Introduced 02/19/04
Analysis - Amended 04/12/04
Analysis - Amended 05/03/04
SB 1534 (Johnson) (REVISED) Allow Taxpayers With Income Less Than Specified Amounts To use Form 540 2EZ
Analysis - Original Date 02/19/04
Analysis - Amended 05/06/04
Analysis - Amended 06/21/04
SB 1543 (Figueroa) FTB Notify California Tax Education Council Of Tax Preparers Who Violate Regulations/FTB May Cite, Levy, And Issue Cease & Desist Orders
Analysis - Amended 06/16/04
Analysis - Amended 07/02/04
Analysis - Amended 08/23/04
SB 1559 (Bowen) Board Of Governance/Eliminate Reporting Requirements/Streamlined Sales And Use Tax Agreement
Analysis - Amended 02/19/04
Analysis - Amended 04/01/04
SB 1561 (Battin) National Guard Armory Credit
Analysis - Amended 03/22/04
Analysis - Amended 04/12/04
SB 1571 (Alpert) Coordination of U.S. Source Income & Subpart F Water’s-edge Partial Inclusion
Analysis - Amended 03/22/04
Analysis - Amended 08/23/04
SB 1572 (Alpert/Morrow) Life Science Company Credits/NOL Deduction/Unused Losses Of Life Insurance Company May Be Sold To Another Life Science Company/Apportionment Formula
Analysis - Introduced 02/19/04
SB 1576 (Perata) California Children's Health Foundation Fund
Analysis - Amended 03/30/04
SB 1587 (Ashburn) State Agencies Make All Forms For Person Or Entity To Transact Business Available On Web Site
Analysis - Amended 05/13/04
Analysis - Amended 06/14/004
SB 1689 (Poochigian) PIT/Technical Amendment/Exclusion/Reparation Payments/Armenian Genocide
Analysis - Introduced 02/20/04
Analysis - Amended 04/12/04
Analysis - Amended 06/29/04
Analysis - Amended 08/17/04
SB 1703 (Alarcon) FTB Make Separate Breakdown Of San Fernando Valley In Preparation And Maintenance Of Any Statistical Analysis/California Certified Green Business
Analysis - Introduced 02/20/04
Analysis - Amended 04/14/04
SB 1713 (Machado) Conformity To The Military Family Tax Relief Act Of 2003 (MFTRA)
Analysis - Introduced 02/20/04
Analysis - Amended 04/13/04
SB 1736 (Bowen) Voluntary Contributions/Allow Any Qualified Organization, As Specified To Be Listed On The FTB Information Form To Receive Funds/Voluntary Income Tax Contributions Fund
Analysis - Introduced 02/20/04
Analysis - Amended 04/01/04
SB 1779 (Speier) Corporation Taxes/Technical Amendment
Analysis - Introduced 02/20/04
SB 1823 (Hollingsworth) Enterprise Zones & Manufacturing Enhancement Areas/Economic Development Areas/Delete Definition of "Agency" & Insert Definition of "Department" To Refer To Department of Housing & Community Development
Analysis - Amended 03/22/04
Analysis - Amended 06/08/04
Analysis - Amended 06/16/04
SB 1841 (Bowen) Electronic Monitoring Of Employees
Analysis - Introduced 02/20/04
Analysis - Amended 04/19/04
Analysis - Amended 05/24/04
Analysis - Amended 06/08/04
Analysis - Amended 06/23/04
Analysis - Amended 08/04/04
SB 1871 (Ashburn) PIT/Technical Amendment
Analysis - Introduced 02/20/04

Senate Special Session Bills

SBX 2 (Poochigian) Manufacturers' Investment Credit/Delete Repeal Date to Extend Indefinitely
Analysis - Introduced 01/06/03
SBX 7 (Senate Budget) Mandatory Filing for Tax Practitioners
Analysis - Amended 04/28/03

Senate Constitutional Amendments

Senate Constitutional Amendment 1 (Burton/McPherson) Access to Government Information
Analysis - Introduced 12/02/02
Analysis - Amended 02/07/03
Analysis - Amended 05/06/03
Analysis - Amended 05/27/03
Analysis - Amended 06/04/03
Analysis - Amended 06/27/03
Senate Constitutional Amendment 3 (Brulte/McClintock) Expenditures Limit/Issuance Of Rebates
Analysis - Introduced 02/06/03
Analysis - Amended 04/21/03
Senate Constitutional Amendment X5-2 (Brulte) Expenditures Limit/Issuance Of Rebates
Analysis - Introduced 12/03/03
Senate Constitutional Amendment 16 (McClintock) Expenditure Limitations/Excess Revenues
Analysis - Introduced 02/19/04

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