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

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 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 1575 (Bonta/Cooley/Jones-Sawyer/Lackey/Wood) Refinement of Medical Marijuana Regulations and Safety Act (MMRSA)

This bill makes revisions to improve MMRSA implementations of the regulatory framework, and ease the transition for existing operators, local governments, and the general public.

Status: Held, Senate Appropriations Committee

SB 813 (Leyva) Justice for Victims Act

This bill eliminates the statute of limitations for prosecuting specified crimes of sexual violence committed against any victim in California.

Status: Chaptered

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

AB 225 (Caballero) EITC Expansion

This bill would expand the California Earned Income Tax Credit (CalEITC) maximum to include full-time minimum wage earners.

Status: Held, Assembly Appropriations Committee

AB 274 / ACA 2 (Garcia) Snack & Candy Tax

ACA 2 would amend the California Constitution to state that any sales and use taxes also apply to processed snack foods and candy. In conjunction with this, AB 274 would define processed snack foods and candy for the purposes of this new provision.

Status: Held at author’s request, Assembly Revenue & Taxation Committee

AB 280 (Low) Rape Kit Backlog Voluntary Contribution Fund

This bill would add a check-off box to personal income tax forms that allows taxpayers to voluntarily contribute a portion of their tax returns to the Rape Kit Backlog Voluntary Tax Contribution Fund.

Status: On the Senate Floor

AB 858 (Dababneh) Financial Literacy

This bill establishes the California Financial Literacy Initiative (CLFI), which seeks to improve financial literacy by providing teachers and parents with high quality education materials for grades K-12. This bill would also authorize the Superintendent to convene a committee to review materials that could be provided on the internet in a centralized location, as well as submit a biennial report to the Legislature.

Status: Senate Appropriations Committee, Suspense File

AB 948 (Bonta) Marijuana Taxation: Electronic Fund Transfers

This bill would remove the 10% penalty fee on non-EFT payments over $10,000 for cultivation and excise taxes on medical and adult-use cannabis.

Status: Senate Appropriations Committee

AB 1130 (Bocanegra) Heavy Equipment Rentals

Companies that rent heavy equipment (i.e. forklifts, front loaders, etc.) must pay personal property tax on the equipment they own according to very complicated guidelines. This bill would make the accounting for taxes on heavy equipment much easier for equipment rental companies by allowing the rental company to charge a fee to the rentee to cover the costs of administering the collection and payment of the property tax on heavy equipment.

Status: Senate Floor

AB 1268 (Reyes) Domestic Violence

This bill creates the California Domestic Violence Prevention Fund to be administered by the Office of Emergency Services Domestic Violence Advisory Council.

Status: Senate Appropriations, Suspense File

AB 1312 (Gonzalez Fletcher) Sexual Assault Survivors’ Bill of Rights

This bill establishes the Sexual Assault Survivors’ Bill of Rights; which would ensure rape kits are not destroyed prematurely, that survivors are aware of their rights and the resources available to them, and codify additional critical rights such as free post-assault contraception.

Status: Senate Appropriations Committee

AB 1566 (Irwin) Over/Underpayments

This bill would allow the BOE to credit the under-/over-payment of taxes against the over-/under-payment in separate quarters, as long as the quarters occurred within the same fiscal year, are within the current audit period, and are not barred by the statute of limitations.

Status: Held, Assembly Appropriations Committee

SB 148 (Wiener & Atkins) Cannabis Tax/Fee Collection

This bill would authorize the BOE or the county to collect cash payments for cannabis-related businesses on behalf of other entities.

Status: Held, Senate Appropriations Committee

**side note: SB 148 was incorporated into the Budget, therefore allowing counties and CDTFA to collect payments on behalf of other agencies.

SB 375 (Bradford) First Time Abatement

This bill allows the FTB to forgive late filing penalties for taxpayers that have proven history of paying their taxes on time.

Status: Held, Senate 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)