All Legislative Analyses 2007-2008 Session

Bill analyses are prepared on legislation that would impact tax programs administered by the Board of Equalization.

To view bill text, from within the analysis, click the bill number, which links to the full bill text at

ADM = Administration
PT = Property Tax Bills
SPT = Special Taxes and Fees
SUT = Sales and Use Tax Bills

Click the subheading below, in bold, to sort designated column.

Bill Number Title Author Analyses New?
Assembly Bill 21SUT: Income Taxes: Earned Income Tax Credit: PresumptionsJonesAmended 01/07/08
Assembly Bill 62PT: Homeowners' Exemption: 2006 WildfiresNavaEnrolled
Amended 08/27/07
Amended 06/12/07
Amended 05/15/07
Amended 02/22/07
Assembly Bill 83PT: PARE ProgramLieberAmended 08/27/07
Amended 07/12/07
Amended 03/22/07
Assembly Bill 231SPT: Emergency Telephone Users Surcharge ActEngAmended 07/10/07
Amended 04/30/07
Introduced 01/31/07
Assembly Bill 293PT: Homepwners' Exemption: Increase from $7,000Strickland & BenoitIntroduced 02/09/07
Assembly Bill 297PT: January 2007 Freeze: four-Year Exemption for Newly Planted Nut TreesMazeEnrolled
Introduced 01/29/07
Assembly Bill 351PT: Homeowners' Exemption: Qualified Renters Income Tax Credit: Senior CitizensSmythIntroduced 02/14/07
Assembly Bill 388PT: Homeowners' Exemption: Qualified Renters Income Tax CreditGainesIntroduced 02/15/07
Assembly Bill 397SUT: Exemption: Fuel TaxesAdamsAmended 03/29/07
Assembly Bill 402PT: Change in OwnershipMaEnrolled
Amended 08/20/07
Amended 07/03/07
Assembly Bill 493SUT/SPT: Motor Vehicle Greenhouse Gas Emmisions: Incentive ProgramRuskinAmended 06/01/07
Introduced 02/20/07
Assembly Bill 495PT: Homeowners' Exemption: Qualified Renter Income Tax Credit: Senior CitizensSmythAmended 02/20/07
Assembly Bill 530PT: Taxation: Military HousingSalasAmended 04/10/07
Assembly Bill 538SUT: Exemptions: Children's ClothingEmmersonEnrolled
Amended 08/23/07
Amended 04/19/07
As Proposed
Assembly Bill 546SPT: Covered Electronic Wate Recycling Fee: CPU TowerBrownleyIntroduced 02/21/07
Assembly Bill 712SPT: Off-Road Solid Waste and Recycling Vehicle Clean Air ProgramDeLeonAmended 06/27/07
Amended 05/02/07
Assembly Bill 728SUT: Exemptions: Food ProductsPlesciaIntroduced 02/22/08
Assembly Bill 793PT: Affordable Housing AssessmentsStricklandAmended 08/01/07
Amended 04/10/07
Assembly Bill 831Tax Expenditure Measures & ReportsParraAmended 06/01/07
Amended 04/17/07
Amended 03/26/07
Introduced 02/22/07
Assembly Bill 843PT: Change in Ownership ReportingEngEnrolled
Amended 07/16/07
Amended 07/05/07
Amended 05/17/07
Amended 02/22/07
Assembly Bill 846SUT: Exemptions: Clean Marine Fuel Incentive ActBlakesleeAmended 05/07/07
Amended 02/22/07
Assembly Bill 857SUT: Exemption: Diabetic SuppliesGalgianiAmended 04/24/07
Assembly Bill 882SUT: Exemption: Energy Efficient ProductsHernandezAmended 05/02/07
Assembly Bill 922SUT: Local Government: Statistical DistrictsLevineAmended 08/27/07
Amended 06/01/07
Assembly Bill 968PT: Homeowners' Property Exemption: Renters' CreditWaltersAmended 02/22/07
Assembly Bill 969SUT/SPT: Qualified Use Tax PaymentEngEnrolled
Amended 04/09/07
Assembly Bill 972PT: Homeowners' Property Exemption: Renters' CreditWaltersAmended 02/22/07
Assembly Bill 1012PT: Oil & Gas Deposits: Property Tax AssessmentsCalderonAmended 01/07/08
Amended 04/10/07
Assembly Bill 1020PT: Redecoration: Change in OwnershipS. RunnerEnrolled
Amended 07/17/07
Introduced 02/22/07
Assembly Bill 1042PT: Application for Changed Assessments: Electronic FilingSpitzerEnrolled
Amended 02/22/07
Assembly Bill 1050SUT: Exemptions: Fiber AnimalsBlakesleeAmended 05/08/07
Amended 05/02/07
Introduced 02/22/07
Assembly Bill 1094SPT: Diesel Fuel Tax: Refunds & Credits: Reimbursement CostsArambulaAmended 04/30/07
Amended 04/12/07
Introduced 02/23/07
Assembly Bill 1120SUT: Exemptions: Disaster Preparedness ProductsTranAmended 01/08/08
Introduced 02/23/07
Assembly Bill 1152SUT: Exemptions: Manufacturing EquipmentNielloIntroduced 01/17/07
Assembly Bill 1186PT: Private Railroad Car Tax Law: Ad Valorem Property TaxKarnetteAmended 04/10/07
Assembly Bill 1206SUT: Exemption: Research & DevelopmentSmythAmended 05/08/07
Introduced 02/23/08
Assembly Bill 1239PT: Exclusion From Newly Constructed: Fire Safety DevicesGarrickAmended 08/28/07
Amended 06/01/07
Amended 05/02/07
Assembly Bill 1365SUT: California Arts Council: Funding: Sales & Use Tax RevenuesKarnetteAmended 04/30/07
Amended 04/10/07
Assembly Bill 1451PT: Exclusion from Newly Constructed: Active Solar Energy SystemLeno, et alEnrolled
Amended 08/13/08
Amended 01/07/08
Amended 08/28/07
Amended 06/04/07
Assembly Bill 1485PT: Exemption: Principal Residence: Veterans & Their Unmarried Surviving SpousesJeffriesAmended 03/29/07
Assembly Bill 1535SPT: Electronic Waste: Personal ComputersHuffmanIntroduced 02/20/07
Assembly Bill 1551SUT: Taxation: Adult Entertainment Venue Impact FundCalderonAmended 06/27/07
Assembly Bill 1600Taxation: State Agencies: Burden of ProofLa MalfaIntroduced 02/23/07
Assembly Bill 1610SPT: Integrated Waste Managemement FeeNunezIntroduced 02/23/07
Assembly Bill 1617SPT: Cigarettes: Shiping & Transportating ProhibitionDeSaulnierEnrolled
Introduced 02/23/07
Assembly Bill 1646SUT: Transactions & Use Taxes: Counties: Public HealthDeSaulnierAmended 06/17/08
Amended 01/17/08
Amended 01/07/08
Assembly Bill 1681SUT: State Tax Exemptions: Manufacturing Equipment: Telecommunications EquipmentHoustonIntroduced 02/23/07
Assembly Bill 1748SPT: TaxationCommitte on Revenue & TaxationEnrolled
Amended 03/22/07
Assembly Bill 1759PT: Disaster ReliefDeVore & SpitzerAmended 06/19/08
Amended 05/19/08
Amended 02/14/08
Assembly Bill 1839SUT: Worthless AccountsCalderonAmended 01/24/08
Assembly Bill 1840SUT: Retailer Engaged in Business in this StateCalderonAmended 01/24/08
Assembly Bill 1881SUT: Interest AbatementTranAmended 02/04/08
Assembly Bill 1895SUT: AdministrationSilvaAmended 02/07/08
Assembly Bill 1901SUT: BOE: Administration: InterestSilvaAmended 03/28/08
Amended 02/07/08
Assembly Bill 1919SUT: Exemptions: Thrift Stores Operated by Nonprofit Organizations on Military InstallationsSilvaAmended 04/01/08
Introduced 02/08/08
Assembly Bill 1926SUT: InterestHortonAmended 02/12/08
Assembly Bill 1956SUT: BOE: Tangible Personal Property: Digital Property ReportCalderonAmended 03/24/08
Assembly Bill 2032SPT: Oil Spill Response Fee AnalysisHancockEnrolled
Introduced 02/15/08
Assembly Bill 2047SUT/SPT: Business Taxes: Offers in CompromiseHortonEnrolled
Amended 06/16/08
Amended 04/09/08
Introduced 02/19/08
Assembly Bill 2152SUT: Security DepositsDuvallAmended 04/03/08
Assembly Bill 2240SPT: Fuels: Biodiesel Exemption: AnalysisTran & PrinceAmended 04/29/08
Amended 03/24/08
Assembly Bill 2256PT: Homeowners Exemption $75,000DuvallIntroduced 02/21/08
Assembly Bill 2297SPT: Alcoholic Beverages: Underage Drinking PreventionSaldanaIntroduced 02/21/08
Assembly Bill 2344SPT: Cigarette & Tobacco Products Licensing Act of 2003BeallEnrolled
Amended 05/23/08
Amended 04/08/08
Amended 03/13/08
Assembly Bill 2461PT: Split Roll: Revenue EstimateDavisAmended 02/21/08
Assembly Bill 2558SPT/SUT:Regional Transporation Agencies: Climate Protection & Systems Preservation FeeFeuer,et alAmended 08/19/08
Assembly Bill 2568PT: Exemption: Homes of Disabled Veterans & Surviving SpousesHoustonIntroduced 02/23/07
Assembly Bill 2579PT: Base Year Value TransfersNielloAmended 04/23/08
Introduced 02/22/08
Assembly Bill 2638SUT: Air Quality & Enviornmental Health FeeCotoAmended 02/22/08
Assembly Bill 2640SPT: Green Material FeeHuffmanAmended 05/23/08
Amended 04/07/08
Assembly Bill 2727Administration: Burden of ProofLaMalfaAmended 03/25/08
Assembly Bill 2728SUT: Arts Council FundingKarnetteAmended 04/23/08
Introduced 04/03/08
Assembly Bill 2744SPT: Metropolitan Transportation Commission: Fee: Motor Vehicle FuelHuffmanAmended 04/08/07
Assembly Bill 2866SPT: Solid Waste Disposal FeeDeLeonAmended 07/01/08
Amended 05/23/08
Amended 04/08/08
Assembly Bill 3009SUT: Consumers: Itinerant Veteran VendorsBrownleyAmended 05/05/08
Amended 04/07/08
Assembly Bill 3035PT: Exemption: Supplemental AssessmentHuffmanAmended 08/27/08
Amended 08/27/08
Assembly Bill 3079SUT/SPT: BOE AdministrationCommitte on Revenue & TaxationEnrolled
Amended 06/16/08
Amended 06/05/08
Introduced 03/13/08
Assembly Constitutional Amendment 13Caltrans Owned PropertyDeVoreAmended 02/07/08
Senate Bill 16SUT: Local Agency Finance: Local Revenue Tax BondsFlorezAmended 03/12/07
Senate Bill 24SPT: Cigarettes & Tobacco Products TaxesTorlaksonAmended 04/30/07
Amended 04/09/07
Introduced 12/04/06
Senate Bill 38PT: Homeowners' Exemption: Riverside County: Wild Fires October 2006BattinEnrolled
Amended 08/27/07
Introduced 12/11/06
Senate Bill 74SUT: Exemptions: Equipment: Fuel: Income & Corporation Taxes: CreditsFlorezAmended 05/02/07
Introduced 01/17/07
Senate Bill 87SUT/PT: Fractionally Owned Aircrate: Teacher Retention CreditCommittee on Budget & Fiscal ReviewAmended 07/19/07
Senate Bill 98SUT: TaxationCommittee on Budget & Fiscal ReviewAmended 07/20/07
Senate Bill 105PT/SUT: Taxation: Registered Domestic PartnersMigdenEnrolled
Amended 06/20/07
Senate Bill 111PT: Seismic Retrofitting: Tax AssessmentsAshburnEnrolled
Amended 04/17/07
Introduced 01/18/07
Senate Bill 114PT: Homeowners' Exemption: January 2007 FreezeFlorezEnrolled
Amended 07/03/07
Amended 03/07/07
Amended 02/20/07
Senate Bill 144SUT: Local Government Omnibus Act of 2007Committee on Local GovernmentEnrolled
Amended 06/07/07
Senate Bill 148PT: Freeze Damaged Trees: ExemptionHollingsworthAmended 06/20/07
Amended 05/24/07
Amended 03/06/07
Introduced 01/29/07
Senate Bill 153PT: Change in Ownership: ExclusionMigdenEnrolled
Amended 08/08/08
Amended 07/02/08
Amended 06/05/08
Senate Bill 264SUT: Santa Clara Valley Transportation AuthorityAlquistEnrolled
Amended 06/20/07
Amended 05/15/07
Amended 02/14/07
Senate Bill 274SUT: Governmental Reorganization: Tax FunctionsDuttonIntroduced 02/15/07
Senate Bill 295SPT: Cigarettes & Tobacco ProductsCogdillEnrolled
Amended 04/16/07
Senate Bill 297SUT: Local Taxation: Alcoholic BeveragesRomeroIntroduced 02/15/07
Senate Bill 359SUT: Exemptions: Income & Corporation Taxes: Credits: Qualified Motion Picture ProductionRunner & DuttonAmended 05/14/07
Amended 04/09/07
Senate Bill 494SPT: Vehicular Air Pollution Control: Clean Alternative FuelsKehoe & PerataAmended 04/30/07
Senate Bill 529SUT: Tax Amnesty: Medical Cannabis DispensariesMigdenAmended 06/14/07
Senate Bill 540SUT: Exemption: Fuel TaxesHarmanIntroduced 02/22/07
Senate Bill 554SPT: Cigarette Tax Law: CigarettesMigdenAmended 06/05/07
Amended 04/11/07
Introduced 03/26/07
Senate Bill 559PT: Change in Ownership: ExclusionKehoeEnrolled
Amended 07/09/07
Amended 06/27/07
Amended 04/18/07
Senate Bill 625SPT: Cigarettes & Tobacco Product Retailers: License FeesPadillaEnrolled
Amended 03/27/07
Senate Bill 700SUT: Destination Management CompanyDuchenyAmended 05/16/07
Amended 04/18/07
Senate Bill 740SUT: Taxes: Credits: Qualified Motion Picture ProductionCalderonAmended 02/23/07
Senate Bill 792SUT: Horse Racing: Vincent-Maddy California Thoroughbred Race CupFlorezAmended 04/17/07
Senate Bill 817SPT: Hazardous Waste Treatment: SilverDucheneyIntroduced 02/23/07
Senate Bill 920SUT: Taxpayer Information: Disclosure: Unclaimed PropertyOropezaAmended 05/01/07
Amended 04/11/07
Senate Bill 950SPT: Tobacco Manufacturers & Importers: ReportsCorbettAmended 02/23/07
Senate Bill 955PT: Property Statement: PenaltyAckermanIntroduced 02/23/07
Senate Bill 984PT: Base Year Value TransfersAshburnIntroduced 02/23/07
Senate Bill 1024SPT: Telecommunications: Emergency Telephone Users Surcharge ActKehoeAmended 05/03/07
Amended 03/28/07
Senate Bill 1040SPT: Telecommunications: Emergency Telephone Users Surcharge ActKehoeEnrolled
Amended 03/24/08
Amended 09/06/07
Senate Bill 1045PT: Board SponsoredCommittee on Revenue & TaxationEnrolled
Amended 06/27/07
Introduced 03/14/07
Senate Bill 1064PT: Disaster ReliefHollingsworthAmended 07/01/08
Amended 05/22/08
Senate Bill 1098SUT: Medical MarijuanaMigdenAmended 01/07/07
Senate Bill 1161SPT: Underground Storage Tank FeeLowenthalEnrolled
Amended 04/09/08
Senate Bill 1233PT: Parent Child Exclusion: Administration FeeHarmanEnrolled
Amended 07/01/08
Amended 06/10/08
Introduced 06/05/08
Senate Bill 1284PT: Welfare Exemption: Low Income HousingLowenthalEnrolled
Amended 08/08/08
Amended 07/01/08
Amended 06/09/08
Introduced 02/19/08
Senate Bill 1430SPT: Taxation: Educational Finance DistrictsTorlaksonAmended 03/24/08
Senate Bill 1450SUT: Exemption: Navy-Marine Thrift StoresDutton & KehoeIntroduced 02/21/08
Senate Bill 1495PT: Disabled Veterans: DisastersKehoeEnrolled
Introduced 02/21/08
Senate Bill 1562PT: Disaster Relief: AgricultureHollingsworth & DucheneyEnrolled
Amended 06/25/08
Amended 05/19/08
Introduced 02/22/08
Senate Bill 1569PT: New Construction Exclusion: Fire SafetyKehoeIntroduced 02/22/08
Senate Bill 1582SPT: Ocean Ranger FeeSimitian & MaldonadoAmended 04/29/08
Senate Bill 1617SPT: State Responsibility Areas: Fire PreventionKehoeAmended 08/08/08
Amended 07/14/08
Senate Bill 1641BOE & FTB Reports with Electronic FormatOropezaEnrolled
Amended 06/24/08
Introduced 02/22/08
Senate Bill 1685SUT: San Diego Regional Transportation Comission: Transactions & Use TaxKehoeEnrolled
Introduced 06/22/08
Senate Bill 1777PT: BOE Property Tax Omnibus BillCommittee on Revenue & TaxationEnrolled
Amended 04/23/08
Introduced 03/12/08
Senate Constitutional Amendment 4PT: New Construction Exclusion: Seismic RetrofittingAshburnIntroduced 01/18/07
Senate Constitutional Amendment 13SPT: Taxation: CigarettesTorlaksonAmended 05/08/08
Introduced 05/31/07
Senate Constitutional Amendment 19PT: New Construction Exclusion: Fire SafetyKehoeAmended 02/21/08
Senate Constitutional Amendment 24PT: Base Year Value TransfersDuttonAmended 06/10/08
Introduced 04/01/08

ADM = Administration
PT = Property Tax Bills
SPT = Special Taxes and Fees
SUT = Sales and Use Tax Bills

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