Analysis of Senate Bills 2007/2008 Session

FTB Legislation
Analyses posted this week
Assembly Bills - Analyses
Senate Bills - Analyses
- 2009/2010 Session
- 2007/2008 Session
- 2005/2006 Session
- 2003/2004 Session
- 2001/2002 Session
- 1999/2000 Session
- 1997/1998 Session
Enacted Legislation

These documents are in Adobe Acrobat's PDF format. You will need the Adobe Acrobat Reader to view and print these documents.

View the Senate Special Session Bills | Senate Constitutional Amendments

SB 11 (Migden) Domestic Partnerships: Analysis - Introduced 12/04/06; Analysis - Amended 07/05/07
SB 25 (Maldonado/Runner) Health Savings Account Deduction Conformity: Analysis - Introduced 12/04/06
SB 26 (Simitian) Ethnic Heritage Respect and Recognition Act/State Agencies When Collecting Demographic Data Shall Provide Forms That Offer Option Of Selecting One Or More Ethnic Or Racial Designations: Analysis - Introduced 12/04/06; Analysis - Amended 05/08/07
SB 30 (Simitian) Identity Information Protection Act of 2007: Analysis - Introduced 12/04/06; Analysis - Amended 04/17/07; Analysis - Amended 04/19/07; Analysis - Amended 06/12/07; Analysis - Amended 08/31/07
SB 31 (Simitian) Identification Documents/Privacy: Analysis - Introduced 12/04/06; Analysis - Amended 03/20/07; Analysis - Amended 04/17/07; Analysis - Amended 01/07/08; Analysis - Amended 06/05/08; Analysis - Amended 06/17/08; Analysis - Amended 07/03/08; Analysis - Amended 08/07/08; Analysis - Legislative Change 08-20
SB 38 (Battin) Disaster Loss Deduction/Excess Loss Carryover/October, 2006, Riverside County Wildfires: Analysis - Introduced 12/11/06; Analysis - Amended 07/12/07; Analysis - Amended 08/20/07 & 08/27/07; Analysis - Legislative Change 07-08
SB 41 (Battin) California Fallen Firefighters Assistance Tax Clarification Act Of 2006/ Payments By Charitable Organizations To Certain Firefighters Treated As Exempt Payments: Analysis - Introduced 12/21/06; Analysis - Amended 01/29/07; Analysis - Legislative Change 07-01
SB 48 (Perata) California Health Care Coverage And Cost Control Act/Mandatory Employee Health Care Coverage/Disallowance Of Adjusted Personal Exemption Credit If Failure To Comply: Analysis - Introduced 01/03/07; Analysis - Amended 04/18/07 & 05/01/07; Analysis - Amended 05/16/07; Analysis - Amended 06/25/07
SB 49 (Migden) Local Government/Financial Assistance/Sports Franchises: Analysis - Amended 02/22/07
SB 57 (Hollingsworth) PIT Rates/Reduce Marginal Rates & Eliminate Mental Health Services Surcharge Enacted By Proposition 63 On Or After January 1, 2011: Analysis - Introduced 01/11/07
SB 73 (Florez) Biodiesel Fuel Credit/Ordering Of Tax Credit/Credits That Contain Refundable Provisions But Not Carryover Provisions/S Corporation Technical Amendment: Analysis - Introduced 01/17/07; Analysis - Amended 04/30/07
SB 74 (Florez) Biodiesel Fuel Qualified Costs Credit: Analysis - Introduced 01/17/07; Analysis - Amended 05/02/07
SB 87 (Senate Budget Committee) Repeal Teacher Retention Credit: Analysis - Amended 07/19/07; Analysis - Legislative Change 07-6
SB 98 (Budget and Fiscal Review) Members Of Apportioning Trade Or Business May Elect To Use Alternative Formula/Motion Picture And Commercial Production Credits/Research Expense Credit/Alternative Incremental Research Credit Conformity/Repeal December 31, 2013: Analysis - Amended 07/20/07; Analysis - Amended 09/06/07
SB 105 (Migden) Registered Domestic Partnerships/Tax Treatment Same As Married Couple Except If Classification of Business Entity Would Be Different Than Federal: Analysis - Introduced 01/17/07; Analysis - Amended 03/19/07; Analysis - Amended 06/20/07; Analysis - Amended 08/21/07; Analysis - Legislative Change 07-22
SB 114 (Florez) Disaster Loss Deduction/Excess Loss Carryover/Specified Counties/January 11, 2007, Freezing Conditions: Analysis - Introduced 01/22/07; Analysis - Amended 02/20/07; Analysis - Amended 03/07/07; Analysis - Amended 07/03/07; Analysis - Amended 08/31/07; Analysis - Legislative Change 07-09
SB 148 (Hollingsworth) Property Tax Exemption/Fruit & Nut Bearing Trees/January 2007 Freeze: Analysis - Introduced 01/29/07; Analysis - Amended 03/06/07; Analysis - Amended 05/24/07; Analysis - Amended 06/20/07
SB 149 (Hollingsworth) Sales Or Use Tax Paid For Freeze Relief Products Credit: Analysis - Introduced: 03/07/07
SB 151 (Denham) Employer Provided Health Insurance Refundable Credit: Analysis - Introduced 01/29/07
SB 199 (Harman) Employer Provided Health Insurance Credit: Analysis - Introduced 02/07/07; Analysis - Amended 04/16/07
SB 216 (Cox) Court Clerk Required To Provide Only Last 4 Digits Of Social Security Number On Abstracts Of Judgments Or Decrees: Analysis - Introduced 02/09/07
SB 236 (Aanestad) Legislative Intent To Enact Legislation In Order To Improve Access & Affordability To Health Care For Californians: Analysis - Amended: 04/19/07
SB 244 (Cogdill)PIT Rates/Technical Change: Analysis - Introduced: 02/14/07
SB 274 (Dutton) Abolish FTB/Transfer Powers & Duties To BOE: Analysis - Introduced: 02/15/07
SB 308 (Margett) Qualified Vehicle Transaction Deduction: Analysis - Introduced: 02/16/07; Analysis - Amended: 04/18/07; Analysis - Amended: 05/02/07
SB 359 (Runner) Motion Picture & Commercial Production Credits/Research Expenses Credit Modifications/Joint Strike Fighter Or Crew Exploration Vehicle Credit/Extends Repeal Date/Net Receipts In Sales Factor For Treasury Function/Single Sales Factor For Qualified Business Activity: Analysis - Introduced: 02/20/07; Analysis - Amended: 04/09/07; Analysis - Amended: 05/14/07
SB 364 (Simitian) Breach Of Security Notice Requirements By State Agencies To Owners Of Information: Analysis - Introduced: 02/20/07; Analysis - Amended: 01/07/08 & 01/17/08; Analysis - Amended: 01/28/08; Analysis - Amended: 06/18/08; Analysis - Amended: 07/01/08; Analysis - Amended: 08/04/08; Analysis - Amended: 08/08/08 & 08/13/08
SB 383 (Aanestad) Legislative Intent To Enact Statutory Changes To Provide Health Care Providers Tax Credit For Providing Care To Uninsured Patients At No Cost To Patient: Analysis - Introduced 02/21/07
SB 417 (Cogdill) Sales Or Use Tax Paid For Qualified Property Used In Enterprise Zones Credit/Allow Remaining Costs Above $20 Million Limit To Be Taken In Account In Following & Subsequent Taxable Years: Analysis - Introduced 02/21/07
SB 420 (McLeod) Business Expense Deduction/Authorize Workers' Compensation Self-Insured Groups To Elect Deduction For All Contributions Or Assessments Accrued Or Received During Taxable Year For Subsequent Years: Analysis - Introduced 02/21/07
SB 454 (Harman) Trust Income Exempt From Tax If Trust Has No California Source Income And No Resident Beneficiaries: Analysis - Introduced 02/21/07; Analysis - Amended 03/29/07
SB 519 (Committee on Governmental Organization) Public Meetings/Authorizes Special Meetings To Appoint Interim Executive Officer Of A State Body: Analysis - Introduced 02/22/07; Analysis - Legislative Change 07-2
SB 521 (Wyland) State Audits & Evaluations/Bureau Of State Audits/State Agencies Submit Report On Status Of Liquidated & Delinquent Accounts: Analysis - Introduced 02/22/07; Analysis - Amended 04/17/07
SB 585 (Lowenthal) Low-Income housing Tax Credit (LIHC) Allocation: Analysis - Amended 05/01/08; Analysis - Amended 05/27/08; Analysis - Amended 07/14/08; Analysis - Amended 08/08/08; Analysis - Legislative Change 08-14
SB 599 (Negrete McLeod) Repeal California Mexican American Veterans' Memorial Beautification And Enhancement Account: Analysis - Introduced 02/22/07
SB 618 (Alquist) State Agencies Maintain All Records In Electronic Format: Analysis - Introduced 02/22/07
SB 643 (Florez) Qualified Tuition Deduction Program: Analysis - Introduced 02/22/07
SB 644 (Correa, Ackerman, et al.) Court Records/Abstracts Of Judgments Or Decrees & filings Contain Only Last 4 Digits Of Social Security Number: Analysis - Amended 03/29/07; Analysis - Legislative Change 07-7
SB 713 (Lowenthal) Farmworker Housing Credit/Partner's Distributive Share Of Credit Is Determined By Partnership Agreement: Analysis - Amended 04/09/07; Analysis - Amended 04/19/07; Revised Analysis - Amended 04/19/07; Analysis - Amended 06/04/07; Analysis - Amended 06/27/07; Analysis - Amended 07/10/07
SB 721 (Ashburn) State Agencies Establish & Implement Succession Plans: Analysis - Introduced 02/23/07
SB 740 (Calderon) Motion Picture & Commercial Production Wages Paid Or Property Purchased Refundable Credit/Claim For Sales & Use Tax Refund Or Credit In Lieu Of Credit: Analysis - Introduced 02/23/07; Analysis - Amended 07/05/07; Analysis - Amended 07/25/07
SB 749 (Oropeza) Limited Liability Company Fee: Analysis - Introduced 02/23/07
SB 752 (Dutton) Exclusion/California Kids Investment & Development Savings (KIDS) Account Earnings, Contributions, Or Qualified Distributions: Analysis - Introduced 02/23/07; Analysis - Amended 04/18/07
SB 758 (Migden) Exclusion/Gain From Sale Of Stock In Agricultural Refiners & Processors To Farm Cooperatives: Analysis - Introduced 02/23/07; Analysis - Amended 04/18/07
SB 788 (Cogdill) Water's-Edge Audits: Analysis - Introduced 02/23/07; Analysis - Amended 07/09/07; Analysis - Legislative Change 07-16
SB 794 (Maldonado) Environmental Building Expenses Credit: Analysis - Amended 03/28/07
SB 797 (Ridley-Thomas) Tax Preparer/CTEC Requirements: Analysis - Amended: 09/07/07; Analysis - Amended: 04/24/08; Analysis - Legislative Change 08-01
SB 810 (Corbett) Manufacturers' Investment Credit/Machinery & Equipment Used To Produce Green Vehicles In California: Analysis - Introduced 02/23/07; Analysis - Amended 04/09/07
SB 820 (Ashburn) Employer Cafeteria Plan Administrative Costs Credit: Analysis - Introduced 02/23/07; Analysis - Amended 04/09/07; Analysis - Amended 05/15/07
SB 840 (Kuehl) California Universal Healthcare Act/Insurance Premium Commission/Members Include FTB Executive Officer: Analysis - Introduced 02/23/07; Analysis - Amended 04/30/07; Analysis - Amended 06/27/07; Analysis - Amended 07/10/07; Analysis - Amended 08/11/08
SB 857 (Correa) Air Pollution Reduction Qualified Property Credits/San Joaquin Unified Air Pollution Control District & South Coast Air Quality Management District Report To Legislature Regarding Dollar Amount That Would Be Appropriated To Authorize Credits: Analysis - Introduced 02/23/07
SB 870 (Ridley-Thomas) California Housing Finance Agency/Resolutions, Rules, & Regulations: Analysis - Introduced 02/23/07; Analysis - Amended 08/31/07; Analysis - Amended 08/19/08
SB 898 (Simitian) State Children's Trust Fund And Fish And Game Preservation Fund/Extend Repeal Date To January 1, 2013: Analysis - Amended 09/06/07; Analysis - Legislative Change 07-27
SB 918 (Oropeza) FTB Collect Department Of Industrial Relations Delinquent Fees, Wages, Costs, Penalties & Interest Technical Amendments: Analysis - Introduced 02/23/07; Analysis - Amended 03/29/07; Analysis - Revised 03/29/07; Analysis - Amended 05/02/07; Analysis - Amended 06/04/07
SB 919 (Machado) State Agencies Furnish Address or Other Identification Or Location Information To Controller To Be Used To Locate Owner Of Unclaimed Property: Analysis - Amended 05/24/07
SB 920 (Oropeza) Disclosure Of State Income Tax Data To State Controller's Office: Analysis - Amended 04/11/07; Analysis - Amended 05/01/07; Analysis - Amended 08/20/07; Analysis - Legislative Change 07-28
SB 928 (Harman) Research Expenses Credit/20% Of Excess Qualified Expenses/Conformity To Election Of Alternative Incremental Credit: Analysis - Introduced 02/23/07; Analysis - Amended 03/29/07
SB 978 (Harman) Require Cities To Report City Business Tax Data To FTB: Analysis - Introduced 02/23/07; Revised Analysis - Introduced 02/23/07; Analysis - Amended 06/27/07
SB 1014 (Kuehl) Impose Additional Tax On Income That Exceeds $200,000, Self-Employment Income, & Nonwage Income/Health Care Coverage Tax/California Health Insurance System Funding Law: Analysis - Introduced 02/23/07; Analysis - Amended 04/23/07
SB 1026 (Calderon) Qualified Health Care Provider Credit: Analysis - Introduced 02/23/07
SB 1034 (Cedillo) Deficiency Assessment Protest Technical Amendment: Analysis - Introduced 02/23/07
SB 1043 (SR&T Committee) Confidentiality Of Settlement Negotiations: Analysis - Introduced 03/14/07; Analysis - Amended 06/14/07; Analysis - Legislative Change 07-1
SB 1044 (SR&T Committee) Disallowance Of Deduction If Failure To Report Payments For Personal Services/Technical Clean-Up: Analysis - Introduced 03/14/07; Analysis - Legislative Change 07-5
SB 1055 (Machado, et al.) Mortgage Forgiveness Debt Relief: Analysis - Introduced 01/07/08; Analysis - Amended 02/25/08; Analysis - Amended 04/22/08; Analysis - Amended 08/05/08; Analysis - Amended 08/05/08; Analysis - Amended 08/11/08; Analysis - Legislative Change 08-07
SB 1064 (Hollingsworth et, al.) Disaster Loss Deduction And Excess Loss Carryover For 2007 Calendar Year, July 2007 Specified County Wildfires, October 2007 Riverside County Damaging Winds, May/June 2008 Specified County Wildfires, July 2008 Santa Barbara County Wildfires And Inyo County Rainstorms: Analysis - Amended: 01/08/08; Analysis - Amended: 02/25/08; Analysis - Amended: 03/10/08; Analysis - Amended: 05/22/08; Analysis - Amended: 07/01/08; Analysis - Amended: 07/14/08; Analysis - Amended: 08/08/08 & 08/14/08; Analysis - Legislative Change 08-15
SB 1066 (Midgen) Domestic Partnerships: Analysis - Introduced: 01/10/08
SB 1101 (Cedillo) Emergency Food Assistance Program Fund/Extend Repeal Date To January 1, 2014/Fund Name Change: Analysis - Introduced: 01/15/08 (see Amended 02/15/08); Analysis - Amended: 02/15/08; Analysis - Amended: 04/15/08; Analysis - Legislative Change 08-04
SB 1113 (Migden) Authorize Court to Award Attorney's Fees And Costs, Including Expert Witness Fees: Analysis - Amended: 06/18/08; Analysis - Amended: 08/21/08
SB 1146 (Cedillo) FTB Disclosure Reciprocal Agreement With City /Delete Repeal Date & Allow Request For Any Other Information by Affidavit/City Provide Business Tax Program Information: Analysis - Introduced: 02/04/08; Analysis - Amended: 04/03/08; Revised Analysis - Amended: 04/03/08; Analysis - Amended: 04/29/08; Analysis - Amended: 06/05/08; Analysis - Amended: 07/2/08; Analysis - Amended: 08/08/08; Analysis - Amended: 08/19/08; Analysis - Legislative Change 08-12
SB 1194 (Battin) Clean Technology Commerce Zone/Coachella Valley: Analysis - Introduced: 02/12/08; Analysis - Amended: 03/24/08
SB 1242 (Harman) Mortgage Debt Forgiveness Relief / Credit for Contributions to Nonprofit HUD-Approved Credit Counseling Agency / FTB to Report Annually to Legislature on Amount Claimed: Analysis - Amended: 03/24/08
SB 1247 (Lowenthal) Low-Income Housing Credit/Includes Qualified Farmworker Housing Credit/Repeal Farmworker Housing Assistance Program And Specified Credits: Analysis - Introduced: 02/15/08; Analysis - Amended: 03/27/08; Analysis - Amended: 04/15/08 & 04/22/08; Analysis - Amended: 07/14/08; Analysis - Amended: 08/07/08; Analysis - Legislative Change 08-16
SB 1285 (Corbett) Charitable Contributions/FTB Procedures For Calculating Appropriate Value Of Contribution Of Claims By A Seller That Is Over $5,000 On Conservation Lands Acquired Using State Funds: Analysis - Amended: 03/24/08 & 04/01/08 & 04/28/08; Analysis - Amended: 08/04/08; Analysis - Amended: 08/12/08; Analysis - Legislative Change 08-18
SB 1289 (Negrete McLeod) Workers’ Compensation Self-Insured Groups Would File In A Manner Similar To Cooperatives For State Tax Purposes: Analysis - Introduced: 02/19/08
SB 1314 (Wyland) State Audit & Evaluation/Bureau of State Audits & Evaluations/State Agencies Submit Report On Status Of Liquidated & Delinquent Accounts: Analysis - Amended: 03/25/08; Analysis - Amended: 08/12/08
SB 1463 (Maldonado) Charitable Contributions Deduction/Allow 200% Deduction Of Any Charitable Contribution Made To State Parks Trust: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/03/08
SB 1484 (Alquist) Clean Energy Technology Credit/Disallow Credits And Deductions To Taxpayers Engaged In Oil Production Business For Taxable Years Beginning On And After January 1, 2011: Analysis - Introduced: 02/21/08; Analysis - Amended: 03/28/08; Analysis - Amended: 05/06/08
SB 1494 (McClintock) Taxpayer Transparency Act Of 2008/State Agencies Shall Develop And Operate Web Site Accessible By The Public At No Cost With Specified Information: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/02/08; Analysis - Amended: 04/10/08
SB 1498 (S Jud Comm) Code Maintenance: Analysis - Introduced 02/21/08; Analysis - Amended: 06/09/08
SB 1502 (Steinberg) ALS/Lou Gehrig's Disease Research Fund: Analysis - Introduced: 02/21/08; Analysis - Amended: 04/03/08; Analysis - Amended: 04/17/08; Analysis - Amended: 05/23/08; Analysis - Amended: 07/02/08; Analysis - Amended: 07/14/08; Analysis - Amended: 08/14/08; Analysis - Legislative Change 08-13
SB 1609 (Dutton) Legislative Intent To Enact Legislation That Would Provide A Tax Incentive To Assist Businesses In Complying With Overly Burdensome Regulations: Analysis - Introduced 02/22/08
SB 1641 (Oropeza) FTB Reporting Requirements-FTB May Submit Reports To The Legislature In Electronic Format Including A Link To Public WebSite Where Reports Can Be Downloaded & Reports Shall Be Posted To Public Website For 3 Years & Retained In Permanent Records: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/01/08; Analysis - Amended: 06/05/08; Analysis - Amended: 06/24/08
SB 1683 (Oropeza) Definition Of Taxpayer Technical Change: Analysis - Introduced: 02/22/08
SB 1696 (Yee) California Public Records Act/State Agencies May Not Allow Another Party To Control The Disclosure Of Information Subject To Disclosure: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/01/08; Analysis - Legislative Change: 08-02
SB 1703 (Margett) Personal Income Tax Tables/Technical Change: Analysis - Introduced 02/22/08
SB 1750 (Alquist) Change Method Used To Assign Royalty Income To The Sales Factor: Analysis - Introduced: 02/22/08; Analysis - Amended: 04/23/08

Senate Special Session Bills

SBX1 8 (Aanestad) Physicians Uncompensated Medical Care Credit,: Analysis - Introduced 10/11/07
SBX1 10 (Maldonado) Health Savings Account (HSA) Deduction Conformity: Analysis - Introduced 10/11/07
SBX1 11 (Harman) Employer Provided Health Insurance Credit/Franchise Tax Board to Report to Legislature on or before September 12, 2012, on Usage of Credit: Analysis - Introduced 10/11/07
SBX1 13 (Harman) Employer Provided Health Insurance Credit/Franchise Tax Board to Report to Legislature on or before September 12, 2012, on Usage of Credit: Analysis - Introduced 10/11/07
SBX1 20 (Runner) Tax Credit for Primary Care Providers: Analysis - Introduced 10/11/07
SBX1 21 (Cogdill) Health Savings Account (HSA) Deduction Conformity: Analysis - Introduced 10/11/07
SBX1 23 (Ashburn) Cafeteria Plan Administrative Costs Credit/FTB Report to the Legislature on the Utilization of the Tax Credit: Analysis - Introduced 10/11/07
SBX1 28 (Senate Committee on Budget) Accelerate Estimate Payments/Eliminate Safe Harbor for Certain Taxpayers/Repeal Tax Amnesty/ 20% Corporate Understatement Penalty/Clarify Operative Date for LLC Fee Due Date Change: Analysis - Introduced:09/19/08; Analysis - Legislative Change 08-25

Senate Constitutional Amendments

SCA 5 (McClintock) Taxes/Voter Approval: Analysis - Amended 03/21/07
SCA 7 (Wyland) State Budget/Two-Year Budget: Analysis - Introduced 04/09/07
SCA 8 (Harman) Appropriations Limit/FTB And Controller Facilitate Timely Issuance Of Tax Rebates: Analysis - Introduced 04/09/07