All Legislative Analyses 2015-2016 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 www.leginfo.ca.gov.

Legend
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 34SUT: TUT: Marijuana & Marijuana ProducersBontaAmended 05/05/15
Amended 04/23/15
Amended 03/26/15
 
Assembly Bill 88SUT: Exemption: Public Utility Appliance PurchasesGomezSupport Letter
Enrolled Vetoed
Amended 07/15/15
Amended 06/30/15
Amended 05/20/15
Amended 04/06/15
Introduced 01/07/15
 
Assembly Bill 89SUT: Exemption: Public Schools & School DistrictsAllenSupport Letter
Amended 03/26/15
 
Assembly Bill 102SPT/ADM: Surface Transportation Haz Mat FeeRodriguezAmended 03/26/15
Assembly Bill 155SUT: Exemption: Vending Machine Food SalesDababnehIntroduced 01/16/15
Assembly Bill 160SUT: Counterfeit Goods: Sales for ResaleDababnehChapter 427
Amended 05/05/15
Amended 04/09/15
Amended 03/19/15
 
Assembly Bill 199SUT: Exclusion: CAEATFA: Recycled FeedEggmanChapter 768
Amended 08/25/15
Amended 06/09/15
Introduced 01/29/15
 
Assembly Bill 203SPT: Fire Prevention Fee: Filing DeadlinesObernolteSupport Letter
Amended 03/17/15
Introduced 01/29/15
Assembly Bill 243SUT/SPT: Medical MarijuanaWoodAmended 08/17/15
Amended 07/02/15
 
Assembly Bill 266SUT: Marijuana & Marijuana Products District TaxCooleyChapter 689
Amended 08/17/15
Amended 06/30/15
Amended 05/11/15
Introduced 02/10/15
Assembly Bill 366SUT: Transactions & Use Tax: City of AlamedaBontaChapter 502
Amended 06/14/16
 
Assembly Bill 338SUT: TUT: Los Angeles County TransportationHernandezAmended 04/13/15 
Assembly Bill 358SUT: SPT: Electronic Transmissions: Uniform PolicyGroveIntroduced 02/17/15 
Assembly Bill 401SPT: Low-Income Water Rate Assistance ProgramDoddChapter 662
Amended 04/08/15
Introduced 02/19/15
 
Assembly Bill 405Interest EqualizationBroughSupport Letter
Introduced 02/19/15
Assembly Bill 464SUT: TUT: Maximum Combined RateMullin & GordonEnrolled Vetoed
Amended 06/17/15
Amended 04/06/15
Introduced 02/23/15
 
Assembly Bill 476PT: Homeowner's Exemption: IncreaseChangAmended 03/25/15
Introduced 02/23/15
 
Assembly Bill 567SUT: Medical Cannabis: Sales Tax AmnestyGipsonSupport Letter
Enrolled Vetoed
Amended 08/02/16
Amended 06/15/16
Amended 05/24/16
Amended 09/04/15
 
Assembly Bill 567PT: LEOP COS StatementsGipsonIntroduced 02/24/15 
Assembly Bill 571PT: Base Year Value Transfer: Disabled Child & Penalty AbatementBrownChapter 501
Amended 09/01/15
Amended 05/04/15
Introduced 02/24/15
 
Assembly Bill 582ADM: Professionals in Public Service Act of 2015CalderonAmended 05/04/15
Amended 04/21/15
Amended 03/26/15
Introduced 02/24/15
Assembly Bill 657PT: Change in Ownership Statement: DescendantsAchadjianAmended 01/04/16
Introduced 02/24/15
 
Assembly Bill 668PT: Assessment: Affordable HousingGomezChapter 698
Amended 09/01/15
Amended 06/25/15
Amended 05/05/15
Amended 03/26/15
Assembly Bill 681PT: Survey ProgramTingSupport Letter
Chapter 404
Amended 07/15/15
Amended 04/22/15
Amended 04/13/15
 
Assembly Bill 717SUT: Exemption: DiapersGonzalezEnrolled Vetoed
Amended 01/21/16
Amended 05/21/15
Introduced 02/25/15
 
Assembly Bill 724SUT: Exemption: Jimmy Doolittle Air & Space MuseumDoddEnrolled Vetoed
Amended 04/14/16
 
Assembly Bill 737SUT: Sellers Permit DeterminationsHernandezAmended 03/26/15 
Assembly Bill 748PT: Public School ExemptionLackeyAmended 04/06/15 
Assembly Bill 755SUT: Exemption: Small Businesses: LA Rail Lines ConstructionRidley-ThomasAmended 05/13/15
Amended 04/14/15
 
Assembly Bill 756Penalty/Fine WaiverChangAmended 04/13/15
Assembly Bill 814ADM: Virtual Consolidation: Feasibility StudyDalyAmended 03/26/15 
Assembly Bill 815SPT: Oil Spill Prevention & Admin. Fee: TechnicalRidley-ThomasSupport Letter
Chapter 108
Introduced 02/26/15
 
Assembly Bill 821SUT: Dispensaries: EFT ExceptionGipsonSupport Letter
Chapter 811
Amended 01/13/16
 
Assembly Bill 821SUT: Medical Marijuana for Terminally Ill PatientsGipsonIntroduced 02/26/15 
Assembly Bill 867SUT/SPT/PT: Refunds: Illegally Levied AmountsWagnerIntroduced 02/26/15 
Assembly Bill 945SUT: Exemption: Low-Emission VehiclesTingAmended 05/20/15
Amended 04/27/15
 
Assembly Bill 1021SUT: Exclusion: Smart PhonesSteinorthAmended 05/07/15
Amended 03/26/15
 
Assembly Bill 1032SPT: Diesel Fuel: Refunds: BiodieselSalasChapter 481
Introduced 02/26/15
Assembly Bill 1040PT: Legal Entity Change in OwnershipTingAmended 07/06/15 
Assembly Bill 1063SPT: Integrated Waste Management Fee: Cap IncreaseWilliamsIntroduced 02/26/15 
Assembly Bill 1157PT: Certificated Aircraft AssessmentNazarianChapter 440
Amended 05/04/15
Introduced 02/25/15
 
Assembly Bill 1203SPT: Fire Prevention Fee: ReplacementJones-SawyerAmended 04/06/15 
Assembly Bill 1239SPT: California Tire Regulatory FeeGordon & AtkinsAmended 08/01/16
Amended 06/23/16
Amended 06/15/16
Amended 06/02/16
Amended 05/05/15
Amended 04/21/15
Introduced 02/27/15
 
Assembly Bill 1247SUT: Exemption: Organic Input MaterialsIrwinAmended 03/24/15 
Assembly Bill 1251PT: Greenway EasementGomezChapter 639
Amended 09/04/15
Amended 06/24/15
 
Assembly Bill 1277SUT/SPT: TRA: Return of Levied FundsBroughSupport Letter
Chapter 789
Amended 04/29/15
Amended 03/26/15
 
Assembly Bill 1280SUT: Sales Tax Holiday: Small BusinessesMaienscheinIntroduced 02/27/15
Assembly Bill 1378PT: Base Year Value Transfer: Over 55: SpouseHoldenEnrolled Vetoed
Introduced 02/27/15
Assembly Bill 1396SPT: Cigarette Tax Increase: Backfill & Revenue AllocationBontaAmended 06/03/15
Amended 04/16/15
Assembly Bill 1434SPT: Insurance Tax: PPOsMcCartyAmended 04/20/15 
Assembly Bill 1442SPT: Ethanol Blends: E85O'Donnell & BroughAmended 05/11/15
Introduced 02/27/15
 
Assembly Bill 1534PT: Assessment Analyst CertificationCommittee on Revenue & TaxationChapter 446
Amended 04/30/15
Amended 03/25/15
 
Assembly Bill 1556PT: Disabled Veterans ExemptionMathisAmended 05/16/16
Amended 04/28/16
Amended 03/28/16
Amended 02/25/16
Assembly Bill 1559Tax Filing Deadline: Extension: DisastersDoddSupport Letter
Chapter 257
Amended 08/08/16
Amended 06/21/16
Amended 04/13/16
Introduced 01/04/16
 
Assembly Bill 1561SUT: Exemption: Feminine Hygiene ProductsGarciaSupport Letter
Enrolled Vetoed
Amended 08/15/16
Amended 06/15/16
Amended 05/31/16
Amended 04/28/16
Amended 03/28/16
Introduced 01/04/16
 
Assembly Bill 1562SUT: Exemptions: Disaster Preparedness ProductsKimAmended 05/16/16
Amended 03/03/16
 
Assembly Bill 1575SPT: Medical Cannabis Business Banking Advisory GroupBonta et al.Amended 08/01/16
Amended 06/13/16
Amended 04/25/16
Amended 04/04/16
 
Assembly Bill 1591SPT: Fuel Excise Tax IncreaseFrazierIntroduced 01/06/16
Assembly Bill 1609SPT/SUT: Medical Cannabis Tracking & Unpaid Statement Fee CollecitonCommittee on BudgetAmended 06/13/16
Assembly Bill 1642SPT: Fire Prevention Fee: Filing DeadlinesObernolteIntroduced 01/11/16 
Assembly Bill 1665SUT: TUT: Contra Costa CountyBonillaChapter 45
Amended 05/09/16
Introduced 01/14/16
 
Assembly Bill 1683SUT: Exclusion: CAEATFA: Cap IncreaseEggmanAmended 03/08/16
Assembly Bill 1710SUT: Exemption: Clean Air Vehicles: Low Income PurchasersCalderonAmended 04/05/16
 
Assembly Bill 1828ADM: BOE Members: Contribution Limits: Behested PaymentsDoddAmended 04/28/16
Amended 04/05/16
Introduced 02/10/16
 
Assembly Bill 1851SUT: Exclusion: Zero-Emission Vehicles: Trade-InGray & TingAmended 04/13/16
 
Assembly Bill 1856SUT: Single Refund Claim: Installment PaymentsDababnehChapter 98
Amended 04/06/16
Amended 03/29/16
 
Assembly Bill 1858SUT/SPT: Auto Dismantler Task ForceSantiagoChapter 449
Amended 08/15/16
Amended 08/01/16
Amended 05/27/16
Introduced 02/10/16
 
Assembly Bill 1901SPT: Cigarette Tax: Unaffixed StampsQuirkChapter 622
Amended 08/01/16
Amended 03/14/16
Introduced 02/11/16
 
Assembly Bill 2127SPT: Ethanol Blends E85O'Donnell & BroughEnrolled Vetoed
Amended 05/12/16
Introduced 02/17/16
 
Assembly Bill 2149SUT: SPT: Marijuana Related Business: Cash CollectionBonillaAmended 06/22/16
Amended 05/04/16
Amended 03/17/16
 
Assembly Bill 2153SPT: Lead Acid Battery FeesGarciaChapter 666
Amended 08/09/16
Amended 06/01/16
 
Assembly Bill 2168PT: PUC Audit ReportsWilliamsChapter 805
Amended 06/14/16
 
Assembly Bill 2201SUT: SPT: Taxes & Fees: Interest: One Day LateBrough, et al.Chapter 264
Introduced 02/18/16
 
Assembly Bill 2243SPT: Medical Cannabis TaxWoodAmended 08/01/16
Amended 06/15/16
Amended 06/02/16
Amended 05/03/16
Introduced 02/18/16
 
Assembly Bill 2314PT: Butte Fire: Disaster ReliefBigelowAmended 04/25/16
Introduced 02/18/16
 
Assembly Bill 2321SUT: Local Use Taxes: DMV Private Party Vehicle PurchasesRodriguezAmended 04/20/16
Amended 03/28/16
 
Assembly Bill 2334SUT: Exclusion: CAEATFA: Cap IncreaseMullin & TingAmended 05/27/16
Amended 05/16/16
Introduced 02/18/16
 
Assembly Bill 2365SUT: Exclusion: PawnbrokersGipson, et al.Enrolled Vetoed
Amended 05/16/16
Amended 03/18/16
 
Assembly Bill 2388PT: Pathway to HomeownershipGipsonIntroduced 02/18/16
 
Assembly Bill 2450PT: Government Property Acquisitions: Assessor Notification
PT: Change in Ownership Statement: Enforceable Restrictions
AchadjianChapter 300
Amended 08/02/16
Amended 06/15/16
Amended 04/25/16
Amended 04/12/16
 
Assembly Bill 2518SUT: Exemption: Building Supplies: Low-Income HousingGomezAmended 05/18/16
Amended 05/16/16
Amended 04/28/16
Introduced 02/19/16
 
Assembly Bill 2540SUT: Exemption: Gun Sales & Trigger Lock SalesMelendezIntroduced 02/19/16
 
Assembly Bill 2570PT: PUC Reports to BOEQuirkIntroduced 02/19/16
 
Assembly Bill 2622PT: Certificated Aircraft & Representative PeriodNazarianAmended 08/19/16
Amended 08/02/16
Amended 05/19/16
Amended 04/26/16
Amended 04/12/16
Amended 03/18/16
 
Assembly Bill 2668PT: Base Year Value Transfer: Greater ValueMullinIntroduced 02/19/16
Assembly Bill 2673SUT: Exemption: Hydrogen Refueling Station EquipmentHarper & WilkAmended 04/26/16
Amended 03/28/16
 
Assembly Bill 2675SUT: Exclusion: Electric Vehicle InfrastructureChiuAmended 05/02/16
 
Assembly Bill 2678SUT: State Designated Fairs: FundingGrayAmended 05/31/16
Amended 04/26/16
Amended 04/12/16
Introduced 02/19/16
 
Assembly Bill 2692SUT: Penalty WaiverBroughIntroduced 02/19/16
Assembly Bill 2749PT: Reimbursement: Heavy Equipment RentersBrough & PanAmended 05/03/16
Amended 03/28/16
 
Assembly Bill 2770SPT: Licensing Funding Act & FeesNazarianChapter 699
Amended 08/15/16
Amended 06/16/16
Amended 05/12/16
Introduced 02/19/16
 
Assembly Bill 2782SPT: Sweetened Beverage TaxBloomAmended 03/30/16
 
Assembly Bill 2794SPT: Hazardous Waste: Flat Rate Application FeeSantiagoAmended 03/17/16 
Assembly Bill 2818PT: Community Land TrustsChiuChapter 701
 
Assembly Bill 2842PT: Welfare ExemptionThurmondAmended 04/12/16
 
Assembly Billx2 4SUT: In-House Support Services: Tax RepealLevine, et al.Amended 07/16/15
Assembly Billx2 6SPT: Cigarette & Tobacco Products Licensing Act: STAKE Act Violations: Tobacco ProductsCooperAmended 08/27/15
Amended 07/16/15
 
Assembly Billx2 10SPT: Local Cigarette TaxBloomEnrolled Vetoed
 
Assembly Billx2 11SPT: Licensing Act: Annual Retailer, Distributor, & Wholesale License FeeNazarianChapter 6
Amended 03/03/16
Amended 07/16/15
 
Assembly Billx2 18SPT: Cocktail SurtaxBonillaAmended 09/10/15
Amended 08/31/15
 
Assembly Constitutional Amendment 4SUT: Local Government Transportation Projects: Voter ApprovalFrazierAmended 08/17/15
Assembly Constitutional Amendment 6PT: Base Year Value Transfer: Disabled Child: Over 55: Spouse: Pistachio TreesBrownAmended 04/07/16
Amended 02/08/16
Amended 04/20/15
 
Assembly Constitutional Amendment 12PT: Base Year Value Transfer: 55+MullinIntroduced 04/18/16
 
Senate Bill 2PT: Veterans' Organization ExemptionAnderson & VidakAmended 04/06/15
Introduced 12/01/14
 
Senate Bill 16SUT/SPT: Fuel Excise Tax IncreaseBeallAmended 06/01/15
Amended 05/13/15
Amended 04/15/15
Senate Bill 24SPT: Cigarette & Tobacco Products Licensing Act: e-CigarettesHillSupport Letter
Amended 04/21/15
Amended 04/06/15
Introduced 12/01/14
 
Senate Bill 84SPT/SUT: Regional Railroad Accident Preparedness & Immediate Response Fee/ Prepaid MTS SurchargeCommittee on Budget & Fiscal ReviewChapter 25 
Senate Bill 120SUT: Exemption: First Responder Vehicles & EquipmentAndersonAmended 05/06/15
Amended 03/26/15
Senate Bill 140SPT: Cigarette & Tobacco Products Licensing Act: STAKE Act Violations: Tobacco ProductsLenoSupport Letter
Amended 06/01/15
Amended 04/13/15
Amended 03/10/15
Introduced 01/26/15
 
Senate Bill 198SPT: Fire Prevention Fee: RepealMorrellIntroduced 02/10/15 
Senate Bill 250SPT: Fire Prevention Fee: Filing DeadlinesGainesSupport Letter
Introduced 02/18/15
 
Senate Bill 259PT: Legal Entity Change in OwnershipBatesAmended 01/14/16
Amended 06/29/15
 
Senate Bill 321SPT: Fuel Tax Swap: AdjustmentsBeallSupport Letter
Amended 08/18/15
Amended 05/27/15
Amended 04/23/15
Amended 03/26/15
 
Senate Bill 357PT: Private Railroad Cars: Mileage BasisHallSupport Letter
Introduced 02/24/15
 
Senate Bill 378PT: Base Year Value Transfer: Homes of Greater ValueBeallAmended 01/14/16
Amended 08/17/15
Senate Bill 433SPT: Fuel Tax Swap: Department of FinanceBerryhillSupport Letter
Amended 05/07/15
Amended 04/06/15
 
Senate Bill 434PT: Manufactured Home ILTAllenAmended 05/20/15 
Senate Bill 480SUT/PT: Heavy Equipment in Lieu TaxPanAmended 04/29/15
Introduced 02/26/15
 
Senate Bill 533SUT: Local Tax Sharing: ProhibitedPanChapter 717
Amended 07/06/15
Amended 06/10/15
Introduced 02/26/15
Senate Bill 587PT: Low Income Seniors: CPIStoneAmended 08/04/16
Amended 06/22/16
 
Senate Bill 591SPT: Cigarette & Tobacco Producers Tax: Rate IncreasePanAmended 06/02/15
Amended 04/16/15
Introduced 02/26/15
 
Senate Bill 598SUT: Volunteer Fire Departments: ConsumersHillChapter 248
Amended 06/29/15
Amended 04/15/15
Introduced 02/27/15
Senate Bill 640SUT: Excess Tax ReimbursementBeallSupport Letter
Amended 08/18/15
Amended 06/02/15
Amended 04/21/15
Introduced 02/27/15
Senate Bill 643SUT: Local Marijuana & Marijuana Products TaxMcGuireAmended 08/18/15
Amended 06/03/15
Amended 05/06/15
Amended 04/06/15
 
Senate Bill 661PT: State Assessment: Commercial Air Carriers: Personal PropertyHillSupport Letter
Amended 04/13/15
Introduced 02/27/15
 
Senate Bill 678PT: Low Income Housing CapHillAmended 01/04/16
Senate Bill 680SUT: New Motor Vehicles: In-State DeliveryWieckowskiAmended 01/26/16
Amended 05/14/15
Introduced 02/27/15
 
Senate Bill 690PT: Disabled Veterans ExemptionStoneAmended 08/04/16
Amended 06/22/16
 
Senate Bill 705SUT: Transportation Funding: San Mateo & Monterey CountiesHillChapter 579 
Senate Bill 747SUT: Aviation Fuel TransfersMcGuireAmended 05/06/15
Senate Bill 767SUT: Transportation Funding: County of Los AngelesDeLeonChapter 580
Amended 07/16/15
Amended 06/01/15
Introduced 02/27/15
Senate Bill 802SUT/SPT: Prepaid MTS Surcharge: HousekeepingCommittee on Governance & FinanceSupport Letter
Introduced 03/24/15
 
Senate Bill 803PT: BOE-SponsoredCommittee on Governance & FinanceSupport Letter
Chapter 454
Amended 07/15/15
Amended 06/29/15
Amended 03/24/15
 
Senate Bill 816ADM: BOE Members: ContributionsHillAmended 08/08/16
Amended 04/26/16
Introduced 01/04/16
 
Senate Bill 837SPT/SUT: Medical Cannabis Tracking & Unpaid Statement Fee CollectionCommittee on BudgetChapter 32
Senate Bill 839SPT: Hazardous Waste: Flat Rate Application FeeCommittee on BudgetChapter 340
Amended 06/14/16
 
Senate Bill 890SUT: Hunting Supplies Tax HolidayGainesAmended 04/05/16
 
Senate Bill 898SUT: Exemption: Animal BloodNguyenEnrolled Vetoed
Amended 06/27/16
Amended 05/31/16
Amended 04/25/16
Amended 04/04/16
 
Senate Bill 987SUT: SPT: Marijuana User FeeMcGuireAmended 06/13/16
Amended 05/31/16
Amended 03/15/16
Introduced 02/10/16
 
Senate Bill 996PT: Low Income Housing CapHillChapter 836
Amended 08/15/16
Amended 06/23/16
Amended 05/02/16
Introduced 02/10/16
 
Senate Bill 1104PT: Disabled Veterans & Senior VeteransStoneAmended 05/11/16
Introduced 02/17/16
 
Senate Bill 1126PT: Low Income Seniors: CPIStoneAmended 05/04/16
Introduced 02/17/16
Senate Bill 1183PT: Disabled Veterans ExemptionBatesAmended 05/10/16
Amended 03/28/16
 
Senate Bill 1210SUT: Back to School Sales Tax HolidayGainesAmended 05/04/16
Introduced 02/18/16
 
Senate Bill 1304PT: Disaster Relief: Porter Ranch & Environmental ContaminationHuffEnrolled Vetoed
Amended 08/15/16
Amended 06/23/16
Amended 06/08/16
Amended 04/21/16
 
Senate Bill 1329PT: Certificated Aircraft & Trial de NovoHertzbergAmended 05/31/16
Amended 04/26/16
Amended 04/14/16
Amended 03/28/16
 
Senate Bill 1338SUT: Exemption: Zero Emission Equipment: PortsLaraAmended 05/04/16
Amended 04/04/16
 
Senate Bill 1347SPT: Fire Prevention Fee: Administrative CostsNielsenIntroduced 02/19/16 
Senate Bill 1394PT: Private Railroad Cars: MileageHallAmended 03/28/16 
Senate Bill 1400SPT: Licensing Act: "Retail Location"WieckowskiAmended 06/21/16
Introduced 02/19/16
Senate Bill 1458PT: Disabled Veterans' Exemption: Honorable DischargesBatesChapter 871
Amended 06/29/16
Amended 06/23/16
Amended 04/06/16
Introduced 02/19/16
 
Senate Bill 1480PT: Section 11 AppealsCommittee on Governance & FinanceChapter 116
Amended 06/08/16
Introduced 03/17/16
 
Senate Bill 1481SUT/SPT: Prepaid MTS Surcharge: HousekeepingCommittee on Governance & FinanceChapter 89
Amended 06/06/16
Introduced 03/17/16
 
Senate Billx1 1SPT: Fuel Excise Tax IncreaseBeallAmended 08/29/16
Amended 04/21/16
Amended 07/14/15
Amended 06/22/15
 
Senate Billx1 7SUT: 3.5% Increase: Diesel FuelAllenAmended 09/03/15 
Senate Billx2 5SPT: Cigarette & Tobacco Products Licensing Act: STAKE Act Violations: Tobacco ProductsLeno et al.Chapter 7
Amended 03/02/16
Amended 08/26/15
Amended 07/16/15
 
Senate Billx2 10SPT: Licensing Act: Annual Retailer, Distributor, & Wholesale License FeeBeallAmended 06/22/15
Senate Billx2 13SPT: Cigarette & Electronic Cigarette TaxPanAmended 08/26/15
 
Senate Billx2 14SPT: Cigarette & Tobacco Products: Tax IncreaseHernandezAmended 09/09/15
 
Senate Constitutional Amendment 5PT: Split RollHancock & MitchellAmended 07/16/15 
Senate Constitutional Amendment 9PT: Base Year Value Transfer: Homes of Greater ValueBeallAmended 01/14/16
Amended 08/18/15
 

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

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