Analysis of Assembly Bills 2007/2008 Session

FTB Legislation
Analyses posted this week
Assembly Bills - Analyses
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AB 6 (Houston) Depreciation Deduction/ Qualified Capital Expenditures & Qualified Capital Investment: Analysis - Amended 01/07/08
AB 8 (Nunez) Require Employers To Establish Section 125, Cafeteria Plans: Analysis - Amended 03/29/07 (see amended 05/01/07); Analysis - Amended 04/18/07 (see amended 05/01/07); Analysis - Amended: 05/01/07; Analysis - Amended: 07/18/07; Analysis - Amended: 08/20/07
AB 14 (Laird) Civil Rights Act Of 2007/Discrimination/Business Expense Deduction/Discriminating Clubs: Analysis - Amended: 04/12/07; Analysis - Amended: 06/14/07; Analysis - Amended: 07/03/07; Analysis - Amended: 08/27/07; Analysis - Legislative Change 07-24
AB 18 (Blakeslee) Warren Mattingly Signature Stamp Act/Governmental Entities Treat Disabled Persons Signature Affixed With Signature Stamp As Made In Writing: Analysis - Introduced: 12/04/06; Analysis - Amended: 03/19/07; Analysis - Amended: 04/12/07; Analysis - Amended: 07/02/07
AB 21 (Jones) Earned Income Refundable Credit: Analysis - Amended 05/09/08 (see amended 05/15/07); Analysis - Introduced 12/04/06; Analysis - Amended 03/05/07; Analysis - Amended 05/15/07; Analysis - Amended 01/07/08; Analysis - Amended 01/16/08
AB 28 (Huffman) Breast Cancer Research Fund/Extend Repeal Date To January 1, 2013: Analysis - Introduced 12/04/06; Analysis - Amended 04/10/07; Analysis - Legislative Change 07-23
AB 33 (Jefferies) School Transportation Costs Credit: Analysis - Introduced 12/04/06; Analysis - Amended 03/14/07
AB 40 (Portantino) Umbilical Cord Blood Collection Program Fund Contributions Credit: Analysis - Amended 01/07/08
AB 43 (Leno) Religious Freedom And Civil Marriage Protection Act/Gender-Neutral Marriage: Analysis - Introduced 12/04/06; Analysis - Amended 04/09/07
AB 62 (Nava) Disaster Loss Deduction/Excess Loss Carryover/September & October, 2006, Riverside & Ventura County Wildfires: Analysis - Introduced 12/04/06; Analysis - Amended 02/22/07; Analysis - Amended 04/09/07; Analysis - Amended 05/15/07; Analysis - Amended 06/12/07; Analysis - Amended 07/03/07; Analysis - Amended 07/20/07; Analysis - Amended 08/27/07; Analysis - Legislative Change 07-10
AB 67 (Dymally) State Agencies/Bilingual Services: Analysis - Introduced 12/04/06; Analysis - Amended 04/11/06; Analysis - Amended 06/05/07; Revised Analysis - Amended 06/05/07; Analysis - Legislative Change 07-13
AB 71 (Dymally) Employer Provided Health Insurance Credit/Small Business Health Care Tax Credit Act: Analysis - Amended 04/09/07; Analysis - Amended 06/12/07
AB 84 (Nakanishi) Health Savings Account Deduction Conformity: Analysis - Amended 02/22/07; Analysis - Amended 03/12/07
AB 85 (Nakanishi) Employer Provided Health Insurance Credit: Analysis - Introduced 12/13/06; Analysis - Amended 02/27/07; Analysis - Amended 05/02/07
AB 102 (Ma) Name Equality Act Of 2007/Option Of Changing Or Not Changing Surname Upon Marriage Or Registration Of Domestic Partnership: Analysis - Introduced 02/28/07
AB 108 (Benoit) California Fallen Firefighters Assistance Tax Clarification Act Of 2006/Payment By Charitable Organizations To Certain Firefighters Treated As Exempt Payments: Analysis - Introduced 01/04/07; Analysis - Amended 01/18/07; Analysis - Amended 06/13/07
AB 121 (Maze) Enterprise Zones/Qualified Wages Credit/Include Qualified Former Foster Care Recipients As Qualified Employee: Analysis - Introduced 01/10/07
AB 135 (Houston) Net Operating Loss Deduction/Allow Carryover For 20 Years Beginning On Or After January 1, 2007: Analysis - Introduced 01/16/07
AB 142 (Plescia) Health Savings Account Deduction Conformity: Analysis - Introduced 01/17/07
AB 154 (Nakanishi) Energy Efficient Commercial Building Costs Deduction Conformity: Analysis - Introduced 01/18/07; Analysis - Amended 05/08/07
AB 155 (Nakanishi) Energy Efficient Home Refundable Credit: Analysis - Introduced 01/18/07; Analysis - Amended 05/14/07
AB 198 (Committee On Budget) Limited Liability Company Fee/Remedy For Final Court Decisions: Analysis - Amended: 09/11/07; Analysis - Revised: 09/11/07; Analysis - Legislative Change 07-20
AB 245 (DeVore) Health Savings Account Deduction Conformity: Analysis - Introduced 02/01/07
AB 274 (Coto) Polluted Brownfield Property Clean Up Credit: Analysis - Introduced 02/09/07; Analysis - Amended 03/15/07
AB 287 (Nava) Employer Wages Paid To Agricultural Employees Credit/January 2007 Freezing Conditions: Analysis - Introduced 02/09/07; Analysis - Amended 05/01/07; Analysis - Amended 05/16/07; Analysis - Amended 05/23/07
AB 293 (Benoit) Homeowners' Property Tax Exemption/Increase Exemption Amount Beginning 2008-09 Fiscal Year: Analysis - Introduced 02/09/07; Analysis - Amended 04/12/07
AB 295 (Lieu) State Agencies/Collection Of Demographic Data/Asian And Pacific Islander Groups: Analysis - Introduced 02/09/07; Analysis - Amended 03/22/07; Analysis - Amended 06/01/07; Analysis - Amended 07/11/07; Analysis - Amended 08/23/07
AB 297 (Maze) Property Tax Exemption/Fruit & Nut Bearing Trees/January 2007 Freeze: Analysis - Introduced 02/09/07; Analysis - Legislative Change 07-11
AB 299 (Tran) Code Maintenance: Analysis - Introduced 02/09/07
AB 320 (Plescia) S Corporation/Ordering Of Tax Credits Technical Amendments: Analysis - Introduced 02/13/07
AB 351 (Smyth) Renter Credit & Homeowners' Property Tax Exemption/Increase Amounts For Seniors Beginning On Or After January 1, 2008: Analysis - Introduced 02/14/07; Revised Analysis - Introduced 02/14/07
AB 361 (Ma) Notice To FTB Of The Administration Of A Decedent's Estate Required By Estate Representative: Analysis- Introduced 02/14/07; Analysis - Amended 03/22/07; Analysis - Amended 06/04/07; Analysis - Amended 06/25/07; Analysis - Legislative Change 07-3
AB 367 (De Leon) Court Ordered Debt Collection Program/Reduce Minimum Unpaid Debt Amounts For Referral To $100: Analysis- Introduced 02/14/07; Analysis - Amended 03/22/07; Analysis - Amended 04/17/07; Analysis - Amended 05/15/07; Analysis - Amended 06/25/07; Analysis - Amended 06/28/07; Analysis - Legislative Change 07-4
AB 388 (Gaines) Renter Credit/Homeowners' Property Tax Exemption/Increase Credit & Exemption Amounts On And After January 1, 2008: Analysis- Introduced 02/15/07
AB 393 (Coto) Mortgage Insurance Premiums Deduction Conformity: Analysis- Introduced 02/15/07; Analysis - Amended 03/26/07
AB 424 (Gaines) Defensible Space Fire Protection Credit/Tahoe Regional Planning Agency Property Owners: Analysis- Amended 08/01/07; Analysis- Amended 08/28/07
AB 454 (Berryhill/Evans) Charitable Contribution Deduction/Qualified Conservation Contributions/Conformity: Analysis- Amended 03/29/07; Analysis - Amended 01/07/08; Analysis - Amended 01/16/08
AB 495 (Tran) Renter Credit/Homeowners' Property Tax Exemption/Increase Credit & Exemption Amounts For Seniors Beginning On Or After January 1, 2008: Analysis- Introduced 02/20/07
AB 505 (Plescia) Qualified Vehicle Credit: Analysis - Introduced 02/20/07; Analysis - Amended 04/10/07
AB 535 (Smyth) Adoption Costs Credit Technical Amendment: Analysis - Introduced 02/21/07
AB 561 (Walters) Amnesty Relief: Analysis - Introduced 02/21/07; Analysis - Amended 04/09/07; Analysis - Amended 04/17/07; Analysis - Amended 06/01/07
AB 579 (Swanson) Interest Deduction/Payments On Indebtedness To Taxpayers Engaged In Trade Or Business In Local Agency Military Base Recovery Area: Analysis - Introduced 02/21/07; Analysis - Amended 04/11/07; Analysis - Amended 01/07/08; Analysis - Amended 01/17/08
AB 583 (Hancock) Voters Fair Elections Fund: Analysis - Amended: 08/04/08; Analysis - Amended: 08/12/08; Analysis - Amended: 08/19/08; Analysis - Amended: 08/22/08; Analysis - Legislative Change 08-19
AB 650 (Lieu/Jones) Earned Income Tax Credit Information Act/Employers Notify All Employees Of Federal Earned Income Credit (EITC) & FTB Notify Any Qualified Taxpayer That May Qualify For EITC: Analysis - Introduced 02/21/07; Analysis - Amended 03/29/07; Analysis - Amended 04/30/07; Analysis - Amended 06/01/07; Analysis - Amended 06/20/07; Analysis - Amended 07/03/07; Analysis - Legislative Change 07-25
AB 680 (Wolk) Rice Straw Credit/Extend Repeal Date To January 11, 2013: Analysis - Introduced 02/21/07; Analysis - Amended 06/26/07
AB 689 (DeVore) Employer Hiring Credit/Employers Verify New Employee's Social Security Numbers & Report Annually To FTB/Employment Verification Act of 2007: Analysis - Introduced 02/21/07; Analysis - Amended 04/16/07
AB 703 (Ruskin) Security Of Social Security Numbers: Analysis - Introduced 02/22/07
AB 721 (Maze) Public Records/Requests From Legislature/State Agencies Make Determination & Notification No Later Than 3 Business Days: Analysis - Introduced 02/22/07
AB 726 (DeVore) Qualified Travel Costs Credit/Charitable & Voluntary In-Person Services To Elderly & Other Persons Unable To Leave Home: Analysis - Introduced 02/22/07
AB 742 (Duvall) S Corporation/Ordering Of Tax Credits Technical Amendments: Analysis - Introduced 02/22/07
AB 751 (Lieu, et al.) Research Expenses Credit/20% Of Excess Qualified Expenses/Conformity To Election Of Alternative Incremental Credit: Analysis - Introduced 02/22/07; Analysis - Amended 04/30/07
AB 779 (Jones) State Agencies Notify California Resident & Office Of Privacy Protection Of Breach in Security Of Data/Required Information To Be Included In Notification: Analysis - Amended 05/14/07; Analysis - Amended 06/01/07; Analysis - Amended 07/03/07; Analysis - Amended 07/10/07; Analysis - Amended 08/20/07; Analysis - Amended 08/31/07
AB 796 (Insurance Committee) Earthquake Insurance: Analysis - Introduced 02/22/07
AB 811 (Levine) Renewable Energy Resource Credit: Analysis - Introduced: 02/22/07; Analysis - Amended: 01/07/08
AB 819 (Runner) Qualified Tuition Program Deduction: Analysis - Introduced 02/22/07; Analysis - Amended 04/24/07
AB 831 (Parra) Tax Expenditures Report/Legislature Review All Tax Expenditures & Repeal Those That Do Not Advance Or Serve Public Purpose: Analysis - Introduced 02/22/07; Analysis - Amended 03/26/07; Analysis - Amended 04/17/07; Analysis - Amended 04/25/07
AB 858 (Spitzer) Exemption/Income From Crime Victim Trust Due To Agency March 14, 2007: Analysis - Introduced 02/22/07; Analysis - Amended 05/08/07
AB 865 (Davis) State Agencies Establish Procedure For Live Customer Service Agents To Answer Telephone Calls On Public Lines During Regular Business Hours: Analysis - Introduced: 02/22/07; Analysis - Amended 04/23/07; Analysis - Amended 01/17/08 & 1/22/08; Analysis - Amended 06/24/08
AB 884 (Dymally) Low-Income Housing Credit/Authorizes California Tax Credit Allocation Committee To Set Aside Not Less Than 5% Of Credits Available For Small Developments Of Less Than 35 Units & Not Less Than 15% Of Federal Ceiling For Urban Infill Development Areas: Analysis - Introduced 02/22/07; Analysis - Amended 04/11/07
AB 897 (Houston) Exempt Organizations/Exempt From State Taxes Upon Approval Of Application Files With The IRS: Analysis - Amended 03/29/07; Analysis - Amended 05/03/07; Analysis - Amended 07/03/07; Analysis - Amended 08/01/07; Analysis - Legislative Change 07-12
AB 944 (Anderson) Exemption/First $50,000 Of Qualified Income Of Qualified Member Of The California National Guard: Analysis- Introduced 02/22/07; Analysis- Amended 05/14/07
AB 955 (Plescia) Qualified Small Business Investment Credit: Analysis - Introduced 02/22/07
AB 968 (Walters) Renter Credit/Adjust Credit Amount For Inflation For Taxable Years On Or After January 1, 2008/Homeowners' Property Tax Exemption/Increase To 25% Of Dwelling Purchase Price For First-Time Homebuyers: Analysis - Introduced 02/22/07
AB 969 (Eng) FTB Revise Income Tax Forms To Allow A Person To Report & Pay Qualified Use Tax/Operative For Returns Filed For Taxable Years On & After January 1, 2007: Analysis - Amended 04/09/07; Analysis - Amended 04/25/07; Analysis - Amended 08/20/07
AB 972 (Walters) Renter Credit/Adjust Credit Amount For Inflation For Taxable Years On Or After January 1, 2008/Homeowners' Property Tax Exemption/Increase To 25% Of Dwelling Purchase Price: Analysis - Introduced 02/22/07; Analysis - Amended 05/16/07
AB 989 (Garrick) Health Savings Account Contributions Credit: Analysis - Introduced 02/22/07; Analysis - Amended 04/10/07
AB 995 (Krekorian) Parks and Nature Education Facilities: Analysis- Amended 08/04/08; Analysis- Amended 08/28/08
AB 1001 (Parra) California Ovarian Cancer Research Fund: Analysis- Introduced 02/22/07
AB 1005 (Maze) Involuntary Conversions/Nonrecognition Of Gain/Approval Of Instrument: Analysis- Introduced 03/27/07
AB 1012 (Calderon) Controlled Foreign Corporations In Water’s-Edge Combined Report: Analysis - Amended 08/22/08
AB 1020 (Runner) Recordation Of Digital Instruments/County Recorder: Analysis - Introduced 02/22/07; Analysis - Amended 07/17/07; Analysis - Legislative Change 07-14
AB 1040 (Duvall) Medical Care Costs Deduction: Analysis- Introduced 02/22/07; Analysis- Amended 03/28/07
AB 1078 (Lieber) Earned Income Refundable Credit/CalWORKS/"Working Families Credit": Analysis- Introduced 02/23/07
AB 1083 (Huffman) Biodiesel Fuel Credit: Analysis- Introduced 02/23/07; Analysis- Amended 05/08/07
AB 1095 (Parra) California Military Family Relief Fund/Reduce Minimum Contribution Amount To $200,000 For 2007 Year And Thereafter: Analysis- Introduced 02/23/07
AB 1132 (Berryhill) Graywater Irrigation System Credit: Analysis - Introduced 02/23/07; Analysis - Amended 01/15/08
AB 1134 (Dymally) Medical Enterprise Zones/Medical Enterprise Zone Hiring, Qualified Primary Care Residency Program, & Sales & Use Tax Credits: Analysis - Introduced 02/23/07; Analysis - Amended 04/16/07; Analysis - Amended 04/18/07; Analysis - Amended 01/07/08
AB 1135 (Strickland) State Agency Reports Required To Be Submitted To The Legislature Shall Include Signed Statement By The Head Of The Agency: Analysis - Introduced 02/23/07; Analysis - Amended 04/17/07; Analysis - Amended 06/13/07; Analysis - Amended 07/03/07
AB 1147 (Lieber) NOL Deduction/Unused Losses Of Bioscience Company May Be Sold To Another Bioscience Company: Analysis - Introduced 02/23/07
AB 1159 (Richardson) State Special Fund Fiscal Review Act of 2008/State Agencies Identified In List Prepared By Department Of Finance As Collecting Any Fees Shall Review And Assess The Fees: Analysis - Amended 06/01/07
AB 1168 (Jones) Security Of Social Security Numbers/FTB Truncate Social Security Numbers On Lien Abstracts And Any Other Records Created By The Board That Are Disclosable Before Disclosing To Public: Analysis - Amended 03/29/07 & 04/16/07; Analysis - Amended 06/01/07; Analysis - Amended 07/02/07; Analysis - Amended 07/17/07; Analysis - Amended 08/01/07; Analysis - Amended 08/31/07 & 09/05/07; Analysis - Legislative Change 07-26
AB 1179 (Garrick) Minimum Franchise Tax/Change From $800 To $100: Analysis - Introduced 02/23/07; Revised Analysis - Introduced 02/23/07
AB 1186 (Karnette) Enterprise Zones/Sales & Use Tax Credit/Apply $1 Million & $20 Million Limitation On Costs On A Per Enterprise Zone Basis: Analysis - Introduced 02/23/07; Analysis - Amended 04/10/07
AB 1199 (Richardson) Aggravated White Collar Crime Enhancement/Fraud Or Embezzlement: Analysis - Amended 04/12/07; Analysis - Amended 06/19/07; Analysis - Legislative Change 07-21
AB 1277 (Benoit) Eliminate Potential Double Inclusion In Income When Dividend Distributions Are Made To Newly Formed Corporations Within Unitary Group: Analysis - Introduced 02/23/07; Analysis - Amended 04/10/07; Analysis - Amended 06/01/07
AB 1279 (Assembly Budget Committee) Franchise Tax Board Authority For California Child Support Automated System Transferred To Department Of Child Support Services: Analysis - Amended 09/15/08; Analysis - Legislative Change 08-23
AB 1285 (Parra) Research Expenses & Alternative Incremental Credit Conformity/Greenhouse Gas Emission Reduction Technologies: Analysis - Introduced 02/23/07; Analysis - Amended 04/10/07
AB 1360 (Anderson) FTB Postmark Notices of Proposed Deficiency Assessment Mailed To Taxpayers After January 1, 2008: Analysis - Introduced 02/23/07; Analysis - Amended 03/29/07; Analysis - Amended 04/30/07; Analysis - Amended 05/21/07; Analysis - Legislative Change 07-15
AB 1370 (Hayashi) Net Operating Loss Deduction/Allow Carryforward For 20 Years Beginning On Or After January 1, 2008: Analysis - Introduced 02/23/07; Analysis - Amended 03/29/07; Analysis - Amended 06/01/07; Analysis - Amended 07/18/07
AB 1389 (A Budget Com) Modify Group Return Provisions/Mandatory E-Pay/COD Collection To Include Bail Amounts/DIR Refer CAL-Osha Targeted Inspection Debts To FTB For Collection: Analysis - Amended 09/15/08; Analysis - Legislative Change 08-21
AB 1393 (Leno) Public Record Disclosure/State Agency Internet Web Sites/Public Records Center/Authorize Persons To Request To Inspect Or Receive Public Records: Analysis - Introduced 02/23/07; Analysis - Amended 04/11/07; Analysis - Amended 06/28/07; Analysis - Amended 07/17/07; Analysis - Amended 08/01/07; Analysis - Amended 08/31/07
AB 1398 (Arambula) Geographically Targeted Economic Development Area Hiring Credit: Analysis - Introduced 02/23/07; Analysis - Amended 01/07/08; Analysis - Amended 01/17/08
AB 1439 (Levine) Employer Qualified Fitness Expenditures Credit: Analysis - Introduced 02/23/07; Analysis - Amended 01/07/08
AB 1443 (DeVore) PIT & Corp Tax Rate Reduction/California Investment & Jobs Act: Analysis - Introduced 02/23/07
AB 1452 (A Budget Com) Suspend NOLs 2008 & 2009/Allow 20-year Carryover Starting 2008/Allow 2-year Carryback Starting 2011/Tax Amnesty 2009/Create LLC Estimated Payment/50% Limitation on Business Credits/Assignment of CTL Credits Among Members: Analysis - Amended: 08/29/08; Analysis - Amended: 09/15/08; Analysis - Legislative Change 08-24
AB 1506 (Arambula) Independence And Early Adapter Business Incentive Act Of 2007: Analysis - Introduced 02/23/07; Analysis - Amended 04/19/07; Analysis - Amended 04/26/07
AB 1517 (Jones) Public Utilities Commission Determine Amount Of State & Federal Income Taxes Paid By Each Electrical, Gas, & Water Corporation & Annually Report to Legislature & DOF: Analysis - Amended 03/28/07; Analysis - Amended 01/08/08
AB 1527 (Arambula) California Cleantech Advantage Act Of 2008/Costs For Cleantech Property & Research Expenses Credits: Analysis - Introduced 02/23/07; Analysis - Amended 05/16/07; Analysis - Amended 06/12/07; Analysis - Amended 06/25/07; Analysis - Amended 01/07/08
AB 1546 (Calderon) Limited Liability Company Fee: Analysis - Introduced 02/23/07; Analysis - Amended 05/03/07; Analysis - Amended 05/09/07; Analysis - Amended 09/05/07; Analysis - Amended 03/24/08
AB 1561 (Calderon) Conformity Act of 2008: Analysis - Introduced 02/23/07; Analysis - Amended 04/10/07; Analysis - Amended 06/14/07; Analysis - Amended 06/23/08; Analysis - Amended 07/02/08; Analysis - Amended 08/04/08 & 8/12/08; Analysis - Amended 08/22/08
AB 1590 (Leno) Local Vehicle License Fee Deduction/San Francisco Voter-Approved Local Assessment/FTB Report To DMV Estimated Amount Of Revenue Loss & Costs Incurred By FTB: Analysis - Amended 04/18/07; Analysis - Amended 06/01/07
AB 1591 (Ma) Business Income Apportionment/Members Of Apportioning Trade Or Business May Elect To Utilize One Of The Alternative Formulas: Analysis - Introduced 02/23/07; Analysis - Amended 04/10/07; Analysis - Amended 06/07/07; Analysis - Amended 06/14/07; Revised Analysis - Amended 06/14/07; Analysis - Amended 07/18/07
AB 1592 (Huff, et al.) Physicians Uncompensated Medical Care Credit: Analysis - Introduced: 02/23/07; Analysis - Amended: 03/29/07; Analysis - Amended: 05/07/07
AB 1600 (LaMalfa) State Agencies That Collect & Administer Taxes Shall Have Burden Of Proof In Court Or Administrative Tax Proceeding: Analysis - Introduced: 02/23/07
AB 1618 (Feuer) Repeal Interest Offset: Analysis - Introduced: 02/23/07
AB 1651 (Alarcon/Arambula) Qualified Green Machinery Credit: Analysis- Introduced: 02/23/07; Analysis- Amended: 04/10/07; Analysis- Amended: 05/10/07; Analysis - Amended: 01/07/08
AB 1652 (Alarcon) Qualified Professional Volunteer Educator Credit/Low-Performing Schools: Analysis - Introduced: 02/23/07; Analysis - Amended: 04/19/07
AB 1656 (Jones) State Agencies Notify California Residents Of Breach In Security Of Data/Notice Requirement If Substitute Notice Is Utilized, Provide To Office Of Privacy Protection: Analysis - Amended: 08/06/2008
AB 1668 (Leno) State Agencies Create, Exchange, Maintain & Preserve All Electronically Produced Text Documents, Spreadsheets & Presentations In Open File Format Approved By State Chief Information Officer: Analysis - Amended: 04/11/07; Analysis - Amended: 05/01/07
AB 1693 (Eng) Refunds To Savings Act/FTB Revise PIT Returns To Allow Filers To Purchase Savings Bonds With Refunds: Analysis - Introduced: 02/23/07
AB 1700 (La Malfa) Qualified Volunteer Firefighter Expenses Credit: Analysis - Introduced: 02/23/07; Analysis - Amended: 05/01/07; Analysis - Amended: 05/08/07; Analysis - Amended: 05/14/07
AB 1746 (AR&T Committee) Broaden The Disallowance Of Deductions For Expenses Attributable To Illegal Activities: Analysis - Introduced 03/22/07; Analysis - Amended 05/29/07
AB 1747 (AR&T Committee) Change Due Date Of Taxpayers' Bill Of Rights Annual Report To Legislature/Use Of Last Known Address For Mailing Notices: Analysis - Introduced 03/22/07; Analysis - Amended 04/25/07; Analysis - Amended 07/02/07; Analysis - Amended 07/18/07; Revised Analysis - Amended 07/18/07; Analysis - Legislative Change 07-18
AB 1748 (AR&T Committee) Innocent Spouse/No Credit Or Refund Shall Be Allowed If Election For Relief Of Liability: Analysis - Amended: 04/25/07 & 05/01/07; Analysis - Amended: 07/05/07; Analysis - Amended: 08/21/07; Analysis - Legislative Change 07-19
AB 1759 (DeVore) Alcoholic Beverages/Lodging Establishments: Analysis - Introduced 01/07/08; Analysis - Amended: 02/14/08; Analysis - Amended: 05/19/08; Analysis - Amended: 06/19/08; Analysis - Amended: 08/04/08 & 08/14/08; Analysis - Amended: 08/22/08
AB 1779 (Jones, et, al.) State Agencies Notify California Residents Of Breach In Security Of Data/If Substitute Notice Is Utilized, Provide To Office Of Privacy: Analysis - Introduced: 01/15/08; Analysis - Amended: 06/09/08
AB 1812 (Arambula) California Firefighters' Memorial Fund And California Peace Officer Memorial Foundation Fund/Extend Repeal Date to January 1, 2016: Analysis - Introduced: 01/16/08; Analysis - Amended: 04/02/08; Analysis - Amended: 05/23/08; Analysis - Legislative Change 08-03
AB 1838 (Huff) State Budget/Zero-Based Budgeting: Analysis - Introduced: 01/24/08; Analysis - Amended: 04/17/08
AB 1843 (Garrick, et al.) State Agencies Provide Information To Controller Regarding How The State Spends State Tax Revenues: Analysis - Introduced: 01/28/08; Analysis - Amended: 03/13/08; Analysis - Amended: 04/21/08
AB 1848 (Ma) Conformity To Federal Backup Withholding: Analysis - Introduced: 01/28/08; Analysis - Amended: 05/23/08
AB 1853 (Anderson) Defensible Space Fire Protection Deduction Within California: Analysis - Introduced: 1/30/08; Analysis - Amended: 3/06/08
AB 1869 (Anderson) State Boards And Commissions-Reorganization: Analysis - Amended: 04/03/08
AB 1912 (Plescia) Wildfire Risk Reduction Improvement Costs Credit: Analysis - Introduced: 02/08/08
AB 1918 (Niello) - Mortgage Debt Forgiveness Relief: Analysis - Introduced: 02/08/08; Analysis - Amended: 06/25/08
AB 1925 (Eng) - Failure To Resolve Outstanding Liabilities As Grounds For Refusal To Renew, Issue Or Revoke A License: Analysis - Introduced: 02/12/08; Analysis - Amended: 03/24/08; Analysis - Amended: 04/07/08; Analysis - Amended: 04/23/08; Analysis - Amended: 05/23/08; Analysis - Amended: 07/03/08
AB 1935 (Fuller) - California Ovarian Cancer Research Fund: Analysis - Introduced: 02/12/08; Analysis - Amended: 04/01/08; Analysis - Amended: 05/05/08; Analysis - Amended: 06/10/08; Analysis - Legislative Change 08-09
AB 1938 (Plescia) Cat Or Dog Spaying Or Neutering Costs Credit: Analysis - Introduced: 02/12/08
AB 1957 (Eng) FTB Revise Income Tax Forms And Instructions To Allow A Person To Report & pay Qualified Use Tax-Operative For Returns Filed For Taxable Years Beginning On And After January 1, 2009: Analysis - Introduced: 02/13/08; Analysis - Amended: 3/25/08; Analysis - Amended: 6/05/08
AB 1994(Gaines) FTB & EDD Release Copies Of Income Tax Returns Filed By Defendants And Other Information Concerning Defendants' Current Income And Place Of Employment To County Financial Officer: Analysis - Introduced: 02/14/08
AB 2017 (Garrick) Family Support Obligation Offsets: Analysis - Introduced: 02/15/08
AB 2113 (Anderson) Legislative Intent To Enact Legislation That Would Make Various Technical Changes To The Tax Laws Imposed Under The Revenue And Taxation Code: Analysis - Introduced: 02/20/08
AB 2114 (MA) DOF, FTB, and LAO Conduct Study Of impact Of Change In Apportionment Of Income Of Trades Or Businesses That Would Modify Sales Factor to Retain & Attract Businesses To & Create New Jobs in California: Analysis - Introduced: 02/20/08; Analysis - Amended: 04/28/08; Analysis - Amended: 05/01/08; Analysis - Amended: 07/02/08
AB 2118 (Villines) State Agencies Shall Not Adopt Regs That Require Person Or Entity To Use Specific Technology Unless Operational And Proven Effective For More Than 2 Years Or That Would Place Undue Burden On California Business On Annual Basis And Result In Loss Of Jobs: Analysis - Introduced: 02/20/08
AB 2123 (Lieu) California Financial Literacy Initiative/FTB Coordinate Promotion And Activities Of The California Financial Services Corps With FTB's Tax Assistance Programs: Analysis - Introduced: 02/20/08; Analysis - Amended: 03/28/08
AB 2152 (Duvall) Security Deposits Held By the Board Of Equalization: Analysis - Introduced: 02/20/08; Analysis - Amended: 04/03/08
AB 2178 (Garrick) Reduce The Minimum Franchise Tax from $800 to $100/Technical Changes: Analysis - Introduced: 02/20/08; Analysis - Amended: 04/29/08
AB 2202 (Caballero) State Agencies Provide Information To PERS Administration Board Regarding Employees Who Are Not Members Of PERS: Analysis - Introduced: 02/20/08; Analysis - Amended: 03/24/08; Analysis - Amended: 04/02/08; Analysis - Legislative Change 08-06
AB 2217 (Parra) Voluntary Contribution Funds Are Exempt From Government Code Section 16374, Requirement To Revert To General Fund If Not Paid Within 2 years: Analysis - Introduced: 02/20/08
AB 2249 (Niello) Direct Deposit Refund Errors: Analysis - Introduced: 02/20/08; Analysis - Amended: 05/28/08; Analysis - Legislative Change 08-05
AB 2256 (Duvall) Renter Credit/Homeowner's Property Tax Exemption/Increase Credit & Exemption Amt. On & After Jan. 1,2009/Adjust Credit Amt For Inflation For Taxable Years Beg. On & After January 1, 2010: Analysis - Introduced: 02/21/08
AB 2291 (Mendoza) Municipal Shelter Spay-Neuter Fund: Analysis - Introduced 02/21/08; Analysis - Amended: 03/28/08; Analysis - Amended: 04/08/08; Analysis - Amended: 04/21/08; Analysis - Amended: 06/18/08; Analysis - Amended: 08/04/08; Analysis - Amended: 08/13/08; Analysis - Legislative Change 08-10
AB 2292 (Garrick) Health Savings Account Deduction Conformity: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/29/08
AB 2362 (Keene) State Agencies Provide Certain Notification To Residents Of State When Collecting Personal Information: Analysis - Introduced: 04/03/08; Analysis - Amended: 04/22/08; Analysis - Amended: 05/08/08
AB 2371 (Coto) FTB Voter Registration: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/02/08; Analysis - Amended: 04/17/08
AB 2372 (Coto) College Affordability Act Of 2008 - Impose Additional 1% Tax On Taxable Income In Excess Of $1 Million: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/14/08
AB 2481 (Mendoza) LA Unified School District Recovery Act: Analysis - Amended: 04/17/08
AB 2487 (Berg) Victim Compensation and Government Claims Board Refer Domestic Violence Orders to FTB for Collection: Analysis - Introduced: 02/21/08; Analysis - Amended: 03/10/08; Analysis - Amended: 03/28/08; Analysis - Amended: 04/23/08; Analysis - Amended: 05/23/08; Analysis - Amended: 06/09/08; Analysis - Amended: 06/17/08
AB 2488 (Houston) Depreciation Deduction/Qualified Greenhouse Gas Emission Reduction Capital Expenditures & Qualified Renewable Energy Capital Investments/Taxpayers May Elect To Take Entire Amount Of Expenditures And Investments in 3 Years: Analysis - Introduced: 02/21/08
AB 2491 (Gaines) Depreciation Deduction Conformity: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/03/08; Analysis - Amended: 05/06/08
AB 2518 (Torrico) California Cancer Research Fund: Analysis - Introduced: 02/21/08; Analysis - Amended: 03/24/08; Analysis - Amended: 06/05/08; Analysis - Amended: 06/16/08; Analysis - Amended: 07/10/08; Analysis - Amended: 08/04/08; Analysis - Legislative Change 08-11
AB 2556 (Duvall) Health Insurance Premiums Deduction: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/03/08
AB 2561 (Niello) Private School Tuition Credit: Analysis - Amended: 04/03/08
AB 2605 (Nakanishi) Nonpublic School Tax Credit: Analysis - Amended: 04/07/08
AB 2623 (Strickland) Service Station Emergency Standby Generator Credit: Analysis - Introduced: 02/22/08; Analysis - Amended: 03/25/08; Analysis - Amended: 05/06/08
AB 2727 (LaMalfa) Shift Burden Of Proof/BOE And FTB: Analysis - Introduced 02/22/08 (see amended 03/25/08); Analysis - Amended: 03/25/08
AB 2755 (Hayashi) Mandatory Personal Income Tax Electronic Payments: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/16/08; Analysis - Amended: 06/16/08; Analysis - Amended: 07/02/08
AB 2781 (Jefferies) Allow Charitable Organization To Make Payments To Certain Individuals Injured Or Killed In An Effort To Protect Life Or Property: Analysis - Amended: 08/11/08; Analysis - Amended: 08/19/08
AB 2879 (Leno) Labor Commissioner Or Designee From Labor & Workforce Development Agency In Consultation With FTB & The Economic & Employment Enforcement Coalition Shall Develop & Implement Standards That Would Trigger Recommendation For Audit Or Investigation: Analysis - Introduced: 02/22/08; Analysis - Amended: 03/24/08; Analysis - Amended: 08/04/08
AB 2897 (Hancock) PIT Rates/Increase Maximum Rates To 10% & 11% & AMT Rate To 8.5% Beginning On Or After January 1, 2008: Analysis - Introduced: 02/22/08
AB 2928(Spitzer) California Department Of Corrections (CDCR) To Contract With FTB For Collection Of Restitution Orders Owed By Prisoners Or Persons Who Have Been Under CDCR Jurisdiction: Analysis - Introduced: 02/22/08; Analysis - Amended: 03/25/08 & 04/03/08; Analysis - Amended: 05/23/08; Analysis - Amended: 08/04/08; Analysis - Amended: 08/11/08; Analysis - Legislative Change 08-22
AB 2930 (Laird) Natural Heritage Preservation Tax Credit/Extend Award Of Credits To Fiscal Year 2012- 2013: Analysis - Introduced 02/22/08 (see amended 04/02/08); Analysis - Amended: 04/02/08; Revised Analysis - Amended: 04/02/08; Analysis - Amended: 05/06/08; Analysis - Amended: 05/19/08; Analysis - Amended: 05/23/08; Analysis - Amended: 06/30/08
AB 2934 (Calderon) California Global Warming Solutions Act Of 2006: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/03/08
AB 2940 (De Leon) California Employee Savings Program: Analysis - Amended: 4/10/08; Analysis - Amended: 5/23/08; Analysis - Amended: 06/17/08; Analysis - Amended: 07/10/08
AB 3007 (Villines) FTB Grant Automatic Extension Of Time To File And Payment Of Tax For Specified Military Personnel-Technical Change: Analysis - Introduced: 02/22/08
AB 3016 (Cook) California Military Family Relief Fund/Contributions Used To Provide Financial Aid Grants To Reserve Members Of The U.S. Armed Forces/Extends Repeal Date To January 1, 2014: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/08/08; Analysis - Amended: 04/23/08; Analysis - Amended: 08/05/08; Analysis - Legislative Change 08-17
AB 3078 (AR & T Comm) Modify Group Return Provisions / Real Estate Withholding for Certain Non-CA Entities / Other State Tax Credit Claims / TP Advocate Penalty Relief // Increase Threshold for Imposing Estimated Tax Penalty / Eliminate Double Inclusion of Income: Analysis - Introduced: 03/13/08; Analysis - Amended: 04/23/08; Analysis - Amended: 06/19/08; Analysis - Amended: 07/02/08; Analysis - Amended: 08/04/08 - 08/06/08; Analysis - Amended: 08/11/08; Analysis - Legislative Change 08-08

Assembly Special Session Bills

ABX1 1 (Nunez/Perata) Enforcement of Individual Health Care Mandate/Health Care Premium Refundable Credit/ Require Employers To Establish Section 125, Cafeteria Plans: Analysis - Amended 12/13/07 (see amended 12/17/07); Analysis - Amended 12/17/07; Analysis - Amended 01/16/08

ABX1 2 (Not Indicated) Enforcement of Individual Health Care Mandate/Health Care Premium Refundable Credit/Health Savings Account Deduction Conformity/ Require Employers To Establish Section 125, Cafeteria Plans: Analysis - Amended 11/08/07

ABX1 4 (Nakanishi) Health Savings Account (HSA) Deduction Conformity: Analysis - Introduced 09/18/07

ABX1 5 (Nakanishi) Employer Provided Health Insurance Credit/FTB Report To Legislature On Or Before December 1, 2011, Regarding Usage & Effectiveness Of Credit Introduced 9/18/07: Analysis - Introduced 09/18/07

ABX1 8 (Nakanishi) Health Savings Account (HSA) Deduction Conformity: Analysis - Introduced 11/06/07 (see amended 11/08/07); Analysis - Amended 11/08/07

ABX3 9 (Nunez) Petroleum Surtax / Oil Severance Tax: Analysis - Amended: 3/10/08 & 03/11/08 & 3/12/08

ABX3 25 (Calderon) Tax Penalties Doubled: Analysis - Amended: 8/21/08

ABX3 36 (Laird) Estimated Tax Payment Percentages/Remove 110% "Safe Harbor" For high Income Individuals/Increase Withholding Tables.: Analysis - Introduced: 09/15/08

Assembly Constitutional Amendments

ACA 3 (Gaines) Expenditure Limit/50% Of Excess Revenue That May Be Deposited Into The Reserve Account Shall Be Paid To Personal Income Taxpayers As Rebates: Analysis - Introduced 12/04/06; Analysis - Amended 06/04/07