Fiona Ma Sponsored/Supported Legislation (2017-2018 session)

AB 1741 (Bonta) Non-EFT cannabis tax payments

This bill authorizes the CDTFA to waive the 10% penalty on taxes paid in cash over $10,000 by the cannabis industry

Status: Senate Floor

ACR 195 (Irwin) Women in Public Office Day

This bill declares March 19 as CA Celebrating Women in Public Office Day.

Status: Chaptered

SB 930 (Hertzberg) Cannabis Bank/Special Charters

This bill allows cannabis limited charter banks/ credit unions to offer depository services to cannabis businesses.

Status: Assembly Appropriations Committee

SB 1082 (Bradford) 1st Time Abatement-FTB Payments

This bill allows 1st time penalty abatement for qualified taxpayers.

Status: Held, Senate Appropriations Committee

SB 1130 (Leyva) Property Tax Postponement Program

This bill allows owners of manufactured home to participate in the PTP program.

Status: Assembly Appropriations Committee

SB 1484 (Hernandez) Sales Tax Exemption

This bill repeals the sunset date for sale/ use tax exemption for retail items sold by thrift stores operated by non-profit organization to help individual with HIV or AIDS.

Status: Assembly Appropriations Committee

SCR 96 (Dodd) Eating Disorders Awareness Week

This bill proclaims the week of February 26, 2018- March 4, 2018 as Eating Disorders Awareness Week.

Status: Chaptered

AB 274/ACA 2 (Garcia) Processed Snack Tax

 This bill exempts food products, except candy, confectionery, and processed snacks from tax if ACA 2 approved by voters.

Status: Died in Assembly Revenue and Taxation Committee

AB 2841 (Gonzalez Fletcher) Paid Sick Days (accrue up to 5 full days)

This bill increases the amount of sick leave for employee to 40 hours by the 200th day of employments. It also increases the sick leave for IHHS providers to 40 hours.

Status: Held, Assembly Appropriations Committee

AB 2927 (Nazarian) CA Earthquake Insurance

This bill allows CEA to sell revenue bonds of no more than $ 1 billion after using up its available capital following an earthquake.

Status: Senate Appropriations Committee

AB 3037 (Chiu) Redevelopment 2.0- RD Housing & Financing Agency Creation

This bill allows city to create RHIA and requires 30% of funding for affordable housing program.

Status: Held, Assembly Appropriations Committee

AB 3118 (Chiu) Statewide Audit of Rape Kits

This bill requires law enforcement agencies and other facilities contain sexual assault evidence kits to conduct an audit of all kits in their possession and report it to the DOJ.

Status: Senate Appropriations Committee

AB 3128 (Chen) Service Animal Tax Credit for Disabled Veterans

This bill creates a PIT credits worth of 50% qualified cost for owning a service dog and can be taxable starting 2019 to 2028.

Status: Held, Assembly Appropriations Committee

AB 3152 (Chiu) Housing for the Missing Middle Class

This bill creates property tax exemption for non-profit housing lived by moderate-income families. A property located in high-cost county and renting 5 or more units constructed after Jan 1, 2019 is eligible.

Status: Held, Assembly Housing Committee

AB 3157 (Lackey, Bonta, Jones-sawyer, and Wood) Cannabis Taxation

This bill reduces the excise tax on cannabis products and suspends tax on cannabis cultivation.

Status: Held, Assembly Appropriations Committee

ACA 12/ AB 1596 (Gloria) Property Taxation: base year value transfers

This bill allows parents and guardian of disabled children to claim a base year value transfer.

Status: Senate Floor

AJR 27 (Low) Cannabis

This bill urges the U.S. DOJ to put its investigative and prosecutorial resources to focus on the prescription drug epidemic instead of the legalized cannabis industry.

Status: Senate Floor

SB 827 (Wiener) Planning and Zoning

This bill requires local jurisdiction to provide a transit-rich housing bonus if developers are eligible for it and request it.

Status: Failed passage, Senate Transportation & Housing Committee

SB 828 (Wiener) Land use

This bill requires city or county to meet 125% of its housing need allocation for all income levels in residential development and make some changes to the RHNA.

Status: Assembly Appropriations Committee

SB 829 (Wiener) Compassion Care License

This bill provides tax relief related to medicinal cannabis and medicinal cannabis donated products to "compassion care" licensees.

Status: gutted & amended, currently in Assembly Appropriations Committee

SB 1080 (Roth) Transportation Network Companies

This bill requires TNC driver to have a CA driver's license and non-resident to have out-of-state driver's license.

Status: Assembly Appropriations Committee

SB 1302 (Lara) Cannabis Delivery Businesses

This bill prohibits local governments to ban the delivery of cannabis.

Status: Ordered to inactive file by the author

SB 1449 (Leyva) Rape Kits

This bill requires law enforcement agencies to submit sexual assault forensic evidence to crime lab or DNA program and requires the crime lab to process the evidence for DNA profile and upload it into CODIS.

Status: Assembly Appropriations Committee

BOE Sponsored/Supported Legislation (2015-2016 session)

AB 88 (Gomez) SUT: Exemption: Public Utility Appliance Purchases

This bill provides a sales and use exemption for a public utility’s purchases of energy and water efficient home appliances that are provided at no cost to low-income participants in an energy efficiency program.

Status: Vetoed

AB 89 (Allen) SUT: Exemption: Public Schools & School Districts

This bill provides a 3.9% sales and use tax exemption for items purchased by K-12 public school or K-12 public school district for use by the school or district, or if amended to limit the exemption to educational supplies.

Status: Held, Assembly Revenue & Taxation Committee

AB 203 (Obernolte) SPT: Fire Prevention Fee: Filing Deadlines

This bill provides an additional 20 days for fee payers to review their assessments and either timely pay their bill or dispute the fee.

Status: Held, Assembly Appropriations Committee

AB 405 (Brough) Interest Equalization

This bill eliminates the significant interest rate disparity between overpayments and late payments in the BOE’s tax and fee programs.

Status: Held, Assembly Appropriations Committee

AB 567 (Gipson) SUT: Medical Cannabis: Sales Tax Amnesty

This bill requires the FTB, EDD, and BOE to administer a tax penalty amnesty program, and remove the Health and Safety Code provisions.

Status: Vetoed

AB 681 (Ting) PT: Survey Program

This bill modifies the county assessment practices survey cycle, requires all survey reports to be complete within one year, and allows a former assessor an opportunity to provide survey input.

Status: Chaptered

AB 717 (Gonzalez) SUT: Exemption: Diapers

This bill would eliminate the sales and use tax on diapers since they can be deemed a healthy necessity.

Status: Vetoed

AB 815 (Ridley-Thomas) SPT: Oil Spill Prevention & Admin. Fee

This bill clarifies who owes and pays the Oil Spill Prevention and Administration Fee that passed in the previous year, excludes petroleum products derived from fee-paid crude oil, and deletes unnecessary oil pipeline operator registration requirements.

Status: Chaptered

AB 821 (Gipson) SUT: Dispensaries: EFT Exception

This bill allows a medical marijuana dispensary to pay their taxes due in a method other than electronic fund transfers without having to pay the penalty.

Status: Chaptered

AB 1277 (Brough) SUT/SPT: TRA: Return of Levied Funds

This bill increases the levy amount the BOE’s Taxpayers’ Rights Advocate is authorized to return from $1,500 to $2,300 to adjust for inflation and to provide a mechanism for future inflation adjustments, and extends this authorization, even when a jeopardy assessment has been issued.

Status: Chaptered

AB 1559 (Dodd) Tax Filing Deadline: Extension: Disasters

This bill authorizes the BOE to extend for up to three months the time for a tax or fee payer to file a tax return, report and pay the tax in the case of a disaster.

Status: Chaptered

AB 1561 (Garcia) Tampon Tax Exemption

This bill exempts would exempt sales and use tax on feminine hygiene products, primarily sanitary napkins, and tampons.

Status: Vetoed

AB 1856 (Dababneh) SUT: Single Refund Claim: Installment Payments

This bill allows a tax/fee payer to make installment payments on an outstanding tax liability to file a single claim for refund to cover the period.

Status: Chaptered

AB 1858 (Santiago) SUT/SPT: Auto Dismantler Task Force

Requires the DMV to collaborate with the BOE and several other state agencies to coordinate enforcement and compliance activity related to unlicensed automobile dismantling.

Status: Chaptered

AB 1901 (Quirk) SPT: Cigarette Tax: Unaffixed Stamps

This bill makes it a crime to possess, sell, buy, or offer to buy or sell any “unaffixed” cigarette stamp and authorizes the BOE to seize and destroy these stamps aggregated for reuse purposes.

Status: Chaptered

AB 2365 (Gipson) SUT: Exclusion: Pawnbrokers

This bill excludes a pawnbroker’s receipts derived from a transaction where customers buy back their property after defaulting on a loan from the computation of sales tax until January 1, 2022.

Status: Vetoed

SB 24 (Hill) Cigarette & Tobacco Products Licensing Act: E-Cigarettes

This bill revises the Cigarette & Tobacco Act of 2003 to require the licensure of e-cigarette retailers, and requires the BOE to assess a civil penalty and suspend or revoke a retailer license for specified e-cigarette violations of the Stop Tobacco Access to Kids Enforcement (STAKE) Act.

Status: Chaptered

SB 84 (Budget Committee) SPT/SUT: Regional Railroad Accident Preparedness & Immediate Response Fee/Prepaid MTS Surcharge

This bill imposes a BOE-collected fee on owners of hazardous materials transported by rail in California.

Status: Chaptered

SB 140 (Leno) SPT: Cigarette & Tobacco Products Licensing Act: STAKE Violations

This bill revises the “tobacco products” definition under the Licensing Act of 2003 to conform the STAKE Act, thereby requiring the BOE to suspend or revoke a retailer’s Licensing Act license and impose a civil penalty for furnishing a “tobacco product” to a minor.

Status: Failed, Assembly Governmental Organization Committee

SB 250 (Gaines) SPT: Fire Prevention Fee: Filing Deadline

This bill provides an additional 30 days for Fire Prevention Fee payers to review their assessments and either timely pay their bill or dispute the fee.

Status: Held, Senate Appropriations Committee

SB 321 (Beall) SPT: Fuel Tax Swap: Adjustments

This bill makes several administrative changes intended to reduce volatility of the revenues generated by the gas tax.

Status: Died, Senate Floor on the inactive file

SB 357 (Hall) PT: Private Railroad Cars: Mileage Basis

This bill changes the measurement method used to reflect the presence of Private Railroad Cars within California’s borders; specifically to measure the presence from the pro rata number of car days spent in California to the pro rata number of miles traveled in California.

Status: Held, Senate Appropriations Committee

SB 433 (Berryhill) SPT: Fuel Tax Swap: Department of Finance

This bill requires the DOF, instead of the BOE, to determine the annual excise tax rate adjustments for both gasoline and diesel fuel. The BOE supported this measure with the amendment to add a 5 year sunset.

Status: Held, Assembly Revenue and Taxation Committee

SB 640 (Beall) SUT: Excess Tax Reimbursement

This bill authorizes a retailer to make an irrevocable election to assign the right to file a claim or refund of excess tax reimbursement in the amount of $50,000 or greater to a single customer so that the BOE may make a direct refund to the customer.

Status: Held, Assembly Appropriations Committee

SB 661 (Hill) PT: State Assessment: Commercial Air Carriers: Personal Property

This bill transfers jurisdiction over commercial air carrier personal property from counties to the BOE, which is more administratively efficient.

Status: Chaptered

SB 802 (Senate Gov. & Finance Committee) SUT/SPT: Prepaid MTS Surcharge: Housekeeping

This bill makes conforming and technical changes to the Prepaid Mobile Telephony Services (MTS) Surcharge Act and the Emergency Telephone Users (911) Surcharge Act.

Status: Died, Assembly Utilities & Commerce Committee

SB 803 (Senate Gov. & Finance Committee) PT: BOE-Sponsored

This bill makes technical and housekeeping provisions to maintain the Property Tax Law.

Status: Chaptered

SB 1480 (Senate Gov. & Finance Committee) PT: Section 11 Appeals

This bill removes from statute the contents of certain exemption renewal forms and extends the deadline for local governments to file appeals with the BOE related to taxable government-owned property from July 20 to November 30.

Status: Chaptered

SB 1481 (Senate Gov. & Finance Committee) Prepaid MTS

This bill makes conforming changes to seller debt provisions under the Prepaid MTS Surcharge Collection Act, limits the circumstances under which a retail transaction is deemed to occur in this state based on a mobile phone number, and provides sellers with de Minimis sales of prepaid MTS are not required to register as prepaid MTS sellers with the BOE.

Status: Chaptered

BOE Sponsored/Supported Legislation (2015-2016 session)

AB 9 (Garcia) Tampon Tax Exemption

This bill would end the sales and use tax currently imposed on feminine hygiene products, specifically tampons and sanitary napkins.

Status: Held, Assembly Appropriations Committee

AB 288 (Obernolte) Fire Prevention Fee Extension

This bill would provide additional time to fire fee payers to review their assessments and either pay their fee on time or dispute it.

Status: Held, Assembly Appropriations Committee

AB 327 (Gipson & Brough)

This bill excludes from sales and use tax a pawnbroker’s receipts resulting from transactions where customers buy back their property after a loan default, subject to specific conditions.

Status: Senate Governance & Finance Committee

AB 433 (Bocanegra) Direct Customer Refunds

This bill expedites and simplifies the processing of sales tax refunds to customers who have paid excess sales taxes by authorizing the retailer to assign to a customer the right to file for and receive a direct refund of excess sales tax reimbursement.

Status: Held, Assembly Appropriations Committee

AB 525 (Aguiar-Curry) Offers in Compromise

This bill would extend the sunset date on the “open and active” provision of the BOE’s Offers in Compromise program that has already been extended twice to help keep California businesses open that would otherwise have to sell or discontinue their businesses due to inability to pay in full a final tax liability. The new sunset date would be January 1, 2021.

Status: Senate Floor

AB 1072 (Brough) Garment Alterations

This bill would amend current law to change taxpayers who alter garments to "consumers" from "retailers" of tangible personal property by excluding the words "sale" and "purchase." This would make taxation of new and used garments more consistent and avoid confusing customers who do not understand why alterations are sometimes taxed and other times are not.

Status: Held, Assembly Appropriations Committee

AB 1718 (Assembly Revenue & Taxation Committee) Mining Properties

This bill repeals the requirement to consider leach pads, tailing facilities, and settling ponds associated with mining properties as separate appraisal units. Therefore ensuring they evaluated together with the rest of the mining appraisal unit, which is how it’s sold in the market place.

SB 11 (Gaines) BOE Late Payment Waiver – Website

This bill would waive late penalties website failure.

Status: Assembly Floor, consent calendar

SB 13 (Gaines) Manufacturer SUT Exemption – Agriculture

This bill expands the partial sales and use tax exemption available to qualified manufacturers to cover certain agriculture businesses, as well as expands the definition of “useful life.”

Status: Held, Senate Appropriations

SB 197 (Bates)