Analysis of Assembly Bills 2013/2014 Session

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Assembly Bills

AB 6 - (Gorell) Emergency Standby Generator Credit
Analysis - Introduced 12/03/12
Analysis - Amended 03/21/13
AB 9 - (Holden) Enterprise Zone Hiring Credit/Qualified Wages Shall Exceed $2,000 Average Monthly Wage
Analysis - Amended 03/19/13
AB 28 - (Perez, V) Enterprise Zone Act/Modify Definitions/Modify the FTB’s Reporting Requirements
Analysis - Introduced 12/03/12
Analysis - Amended 03/04/13
Analysis - Amended 04/29/13
AB 32 - (Perez, John) Community Development Financial Institution Investments Credit
Analysis - Introduced 12/03/12
Analysis - Amended 03/04/13
Analysis - Amended 04/17/13
Analysis - Amended 08/21/13
Analysis - Amended 09/03/13
Analysis - FINAL
AB 33 - (Perea) Royalties Paid for Patent Credit
Analysis - Introduced 12/03/12
Analysis - Amended 03/14/13 & 04/08/13
 
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AB 42 - (Perea) Mortgage Forgiveness Debt Relief
Analysis - Amended 03/04/13
Analysis - Amended 04/08/13
AB 43 - (Bocanegra) Sales & Use Tax/Claim for Refund/Customer Refunds0
Analysis - Amended 04/29/13
Analysis - Amended 01/06/14
AB 92 - (Comm. on Budget) Like-Kind Exchange Information Reporting
Analysis - Amended 06/12/13
Analysis - FINAL
AB 93 - (Assembly Committee on Budget) Repeal Geographically Targeted Economic Development Area (G-TEDA) Incentives and New Jobs Tax Credit/Create Hiring Tax Credit/California Competes Tax Credit/Franchise Tax Board (FTB) Provide Annual Report to Joint Legislative Budget Committee Regarding Total Credits Claimed
Analysis - Amended 06/25/13
Analysis - FINAL
AB 106 - (Comm. on Budget) Extend Local Entity Vouchering Authority Until January 1, 2015 / Clarify Enterprise Zone (EZ) and Local Agency Military Base Recovery Area (LAMBRA) Hiring Credit Hiring Cutoff Date of January 1, 2014/Clarify 10 Year Carryover Sales and Use Tax Credit and Hiring Credits
Analysis - FINAL
 
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AB 132 - (Holden) The California Hardship Outlays to Protect Mortgagor Equity (HOME) Act
Analysis - Introduced 01/16/13 & Amended 03/21/13
Analysis - Amended 06/20/13
AB 198 - (Wieckowski) Debtor Exemptions / Bankruptcy
Analysis - Amended 03/21/13
AB 232 - (Ting) Department of Justice Gun Buyback Program
Analysis - Amended 03/19/13 & 04/02/13
Analysis - Amended 05/06/13
Analysis - Amended 01/06/14
AB 247 - (Wagner) California Fund for Senior Citizens/Extend Repeal Date to December 1, 2020
Analysis - Introduced 02/06/13
Analysis - Amended 03/12/13
Analysis - Amended 04/17/13
Analysis - FINAL
AB 286 - (Nazarian) CA Motion Picture Production Credit/Feature Films/CA Film Committee Limit Aggregate Amount of Credits
Analysis - Amended 03/19/13
 
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AB 305 - (Perez) California New Markets Tax Credit
Analysis - Introduced 02/12/13 & Amended 04/16/13
Analysis - Amended 05/21/13
AB 362 - (Ting & Gordon) Compensation for Federal Taxes Imposed on Employer-Provided Health Benefits of Same-Sex Spouses and Domestic Partners
Analysis - Introduced 02/14/13 & Amended 04/02/13
Analysis - Revised Introduced 02/14/13 & Amended 04/02/13
Analysis - Amended 05/21/13
Analysis - FINAL
AB 383 - (Wagner) Code Maintenance
Analysis - Introduced 02/14/13 & Amended 04/02/13
Analysis - Amended 05/28/13
Analysis - FINAL
AB 394 - (Grove/Yamada) California Alzheimer’s Disease and Related Disorders Research Fund/Extend Repeal Date to December 1, 2020
Analysis - Introduced 02/15/13
Analysis - Amended 04/18/13
Analysis - FINAL
AB 434 - (Hagman) Preferred Shares: Rights and Preferences Distributions
Analysis - FINAL
 
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AB 443 - (Lowenthal) Offsets/Unpaid Parking and Traffic Violations
Analysis - Introduced 02/19/13 & Amended 03/12/13
Analysis - Amended 04/04/13
AB 458 - (Wieckowski) Business Expense Deduction/Disallow Deduction for Punitive Damages Beginning January 1, 2014
Analysis - Introduced 02/19/13
AB 508 - (Calderon & Ammiano) Court Ordered Debt Collection/Homeless Veterans
Analysis - Introduced 02/20/13 & Amended 04/09/13
Analysis - Amended 06/17/13
Analysis - FINAL
AB 511 - (Pan) American Red Cross, California Chapters Fund
Analysis - Introduced 02/20/13
Analysis - Amended 03/18/13
Analysis - Amended 04/09/13
Analysis - Amended 06/19/13
Analysis - FINAL
AB 576 - (Perez, V.) Revenue Recovery and Collaborative Enforcement Team Act
Analysis - Introduced 02/20/13
Analysis - Amended 05/01/13
Analysis - Amended 07/10/13
Analysis - Amended 08/12/13
Analysis - Amended 09/03/13 and 09/06/13
Analysis - FINAL
 
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AB 653 - (Perez) Research and Development Expense Credit Increase
Analysis - Introduced 02/21/13 & Amended 04/16/13
Analysis - Amended 05/01/13 & 05/06/13
Analysis - Amended 08/05/13
AB 661 - (Gaines, et al.) State Agency Financial Integrity and State Manager’s Accountability Act
Analysis - Amended 03/18/13 & 04/15/13
AB 672 - (Harkey) Repeal Tax Clearance Requirement for Specified Estates with Nonresident Beneficiaries
Analysis - Introduced 02/21/13
Analysis - Amended 06/11/13
Analysis - FINAL
AB 673 - (Grove) Personal Exemption Credit/Expected Child
Analysis - Introduced 02/21/13
AB 754 - (Muratsuchi) Protect Our Coast and Oceans Fund/Voluntary Contribution Fund
Analysis - Amended 03/14/13
Analysis - Amended 04/11/13
Analysis - Amended 04/29/13
Analysis - Amended 05/20/13
Analysis - FINAL
 
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AB 769 - (Skinner) Property Tax/Valuing Property/Comparable Sales
Analysis - Introduced 02/21/13
Analysis - Amended 04/08/13 & 04/23/13
Analysis - Amended 01/06/14
AB 800 - (Gordon & Dickinson) Political Reform Act of 1974/Franchise Tax Board (FTB) Audits & Investigation
Analysis - Introduced 02/21/13 & Amended 04/15/13 & 04/30/13
Analysis - Amended 06/13/13
Analysis - Amended 01/14/14
Analysis - FINAL
AB 825 - (Medina) New Jobs Credit/Expand to Taxpayers that Employ 50 or Fewer Employees
Analysis - Introduced 02/21/13
AB 833 - (Harkey) BOE, EDD, & FTB Collaborate & Focus Information Technology Efforts on Developing Web-Based Portal (Feasibility Study)
Analysis - Amended 03/21/13
Analysis - Amended 05/01/13
Analysis - Revised Analysis 05/01/13
AB 872 - (Dickinson) State Employment/Adverse Actions
Analysis - Introduced 02/22/13 & Amended 04/08/13
 
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AB 879 - (Bocanegra) NOL Deduction/Corporation Business Tax Benefit Transfer Certificate Program
Analysis - Introduced 02/22/13
Analysis - Amended 04/16/13
AB 880 - (Gomez) Employer Responsibility for Medi-Cal Cost of Employees Act of 2013/Employer Responsibility Penalty
Analysis - Amended 03/21/13
Analysis - Amended 04/24/13
AB 886 - (Allen & Calderon) California Exporters & Importers Credit/Tax Credit Certificates
Analysis - Amended 03/21/13 & 04/16/13
AB 893 - (Daly) Mello-Roos Deduction
Analysis - Amended 03/14/13
AB 901 - (Wieckowski) Qualified Small Business Stock Exclusion/50% of Gain on Sale or Exchange of Stock Held More Than 5 Years
Analysis - Introduced 02/22/13
 
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AB 927 - (Muratsuchi) Employer Hiring Credit/Aerospace Employers Who Hire New Full-Time Employees and Veterans
Analysis - Amended 04/01/13 & 04/08/13
Analysis - Amended 04/29/13
AB 943 - (Nestande) Education Investment Incentives Tax Credits
Analysis - Introduced 02/22/13
Analysis - Amended 01/06/14
AB 952 - (Atkins) Low Income Housing Credit/Buildings Located In Designated Difficult Development Areas or Qualified Census Tracts/ Exchange of Federal Credits for State Credits
Analysis - Amended 03/18/13 & 05/02/13
Analysis - FINAL
AB 975 - (Wieckowski & Bonta) Exempt Organizations/Nonprofit Hospitals & Multispecialty Clinics
Analysis - Amended 03/21/13
AB 990 - (Conway) Minimum Franchise Tax/Reduce to $700 for Taxable Years Beginning On or After January 1, 2013
Analysis - Amended 03/21/13
 
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AB 1012 - (Gomez) Suspend Notification Requirement for Homeowner and Renter Assistance and Property Tax Postponement for Senior Citizens Programs Until Funding
Analysis - Introduced 02/22/13
Analysis - Amended 05/07/13
AB 1015 - (Hagman) Joint Occupancy Agreements with School Districts Credit
Analysis - Introduced 02/22/13
AB 1018 - (Conway) Exclusion/Specified Amount Paid for Unreimbursed Qualified Medical Expenses
Analysis - Amended 03/21/13
AB 1129 - (Gaines) Health Savings Account Deduction Conformity
Analysis - Introduced 02/22/13
AB 1143 - (Skinner) Equal Tax Treatment of Nonqualified Foreign Limited Liability Companies for Contract Voidability
Analysis - Introduced 02/22/13
Analysis - Amended 04/22/13
 
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AB 1173 - (Bocanegra) Nonqualified Deferred Compensation—Additional Tax on Certain Income /Exempt Organizations—Simplify Exemption Application Method and Require Active Status /Motion Picture and Television Production Credit (Movie Credit)—Allow the Credit to Reduce Corporate Tentative Minimum Tax
Analysis - Introduced 02/22/13 & Amended 03/21/13
Analysis - FINAL
AB 1189 - (Nazarian) CA Motion Picture Credit/CA Film Committee Extend Allocation of Credits
Analysis - Amended 03/21/13
AB 1203 - (Gorell) Waive Penalties & Interest Retroactively on Additional Tax Due When Tax Laws are Found Unconstitutional
Analysis - Introduced 02/22/13
AB 1286 - (Skinner) California Breast Cancer Research Fund/Minimum Contribution Amount for Calendar Years 2014 to 2017 Shall be Equal to the Amount for 2013 Calendar Year
Analysis - Introduced 02/22/13
Analysis - Amended 05/08/13
Analysis - FINAL
AB 1326 - (Gorell & Bradford) Employer Qualified Wages Credit\Unmanned Aerial Vehicle Manufacturing
Analysis - Introduced 02/22/13
Analysis - Amended 04/29/13
 
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AB 1365 - (Perez ) State Agency Reports Printed Copy to SOS/Electronic or Printed to Legislative Counsel & Clerk
Analysis - Introduced 02/22/13
Analysis - Amended 04/24/13
Analysis - FINAL
AB 1411 - (Assembly Rev & Tax Comm.) Financial Institution Record Match System (FIRM) Address Information for Tax Administration
Analysis - Introduced 03/19/13
Analysis - Amended 05/23/13
Analysis - FINAL
AB 1412 - (Bocanegra, et al.) Qualified Small Business Stock Exclusion or Deferral
Analysis - FINAL
AB 1413 - (Assembly Rev & Tax Comm.) Exempt Organizations/Simplify Application Method for Certain Federally Tax-Exempt Organizations/Motion Picture Production Credit-Allow Credit to Reduce Tentative Minimum Tax Beginning on or After January 1, 2011
Analysis - Introduced 03/19/13
AB 1435 - (Gatto) California Qualified Film and Digital Media Infrastructure Project and Motion Picture Production Credits
Analysis - Introduced 01/06/14
 
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AB 1529 - (Perez) FTB, Secretary of State, & Attorney General Review & Develop Streamlined Process to Efficiently Dissolve Corporations
Analysis - Introduced 01/17/14
AB 1561 - (Rodriguez) California Firefighters’ Memorial Fund & California Peace Officers’ Memorial Foundation Fund/Extend Repeal Date To January 1, 2026
Analysis - Introduced 01/29/14
AB 1564 - (Perez) Research Credit – Credit Increases, Credit Limitation, Credit Sales, and Audit Rules
Analysis - Introduced 01/29/14
Analysis - Amended 04/08/14
AB 1569 - (Rodriguez) Apprentice Training Credit
Analysis - Introduced 01/30/14
AB 1651 - (Donnelly & Grove) Tangible Personal Property Fair Market Value Loss Deduction
Analysis - Introduced 02/11/14
Analysis - Amended 04/02/14
 
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AB 1745 - (Morrell) Charitable Contributions Credit
Analysis - Introduced 02/14/14
AB 1765 - (Jones-Sawyer) Habitat for Humanity Fund
Analysis - Introduced 02/14/14
Analysis - Amended 04/02/14
AB 1769 - (Dababneh) Exempt New LLC Small Business From The Annual Fee For First Two Taxable Years
Analysis - Introduced 02/14/14
AB 1777 - (Quirk-Silva) First-Time Abatement of Timeliness Penalties
Analysis - Introduced 02/18/14
AB 1783 - (Jones-Sawyer) State Employment/Adverse Actions Against State Employees
Analysis - Introduced 02/18/14
 
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AB 1796 - (Linder) Deduction for Contributions to Qualified Tuition Programs
Analysis - Introduced 02/18/14
AB 1831 - (Conway) The California Health Insurance Fairness Act
Analysis - Introduced 02/18/14
Analysis - Amended 04/01/14
AB 1833 - (Garcia) California Fund for Senior Citizens/Eliminate Minimum Contributions
Analysis - Introduced 02/18/14
AB 1839 - (Gatto, et al.) California Qualified Motion Picture Production Credit
Analysis - Introduced 02/18/14 & Amended 03/19/14
AB 1842 - (Dahle) BOE, EDD & FTB Collaborate IT Efforts to Conduct Feasibility Study on Development of Single Web-Based Portal
Analysis - Amended 04/01/14
AB 1956 - (Bonilla) Contributions to Qualified Tuition Plan Account Refundable Credit
Analysis - Introduced 02/19/14
 
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AB 2012 - (Morrell) California Fund for Senior Citizens/Eliminate Minimum Contributions
Analysis - Introduced 02/20/14
AB 2065 - (Gorell) First-Time Abatement of Timeliness Penalties
Analysis - Introduced 02/20/14
AB 2080 - (Donnelly) Exclude Tips from Gross Income
Analysis - Introduced 02/20/14
AB 2084 - (Jones) FTB Recover Payments Made to Terminated Employees by School Districts
Analysis - Introduced 02/20/14
AB 2097 - (Morrell) Renter Credit/Homeowner’s Property Tax Exemption/Increase Credit & Exemption Amount
Analysis - Introduced 02/20/14
 
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AB 2107 - (Gorell and Olsen) Contributions to California Preschool Investment Fund Credit
Analysis - Amended 04/01/14
AB 2164 - (Patterson) Employer Provided Education and Training Credit/ “California Career Advancement Tax Credit”
Analysis - Introduced 02/20/14 & Amended 03/11/14
AB 2175 - (Daly and Ting) Renter’s Tax Assistance Act
Analysis - Amended 04/01/14
AB 2244 - (Chau) Minimum Franchise Tax/$200 for Dormant Business Entities & $50 for Inactive Business Entities
Analysis - Introduced 02/21/14
AB 2326 - (Dickinson) Pet Adoption Costs Deduction/Pet Adoption Costs Voluntary Contribution Fund
Analysis - Introduced 02/21/14
AB 2329 - (Melendez) Exclusion/Military Concurrent Retirement & Disability Pay
Analysis - Introduced 02/21/14
Analysis - Amended 04/10/14
AB 2330 - (Mullin, Wieckowski, and Vidak) Research Credit Simplification
Analysis - Introduced 02/21/14
AB 2367 - (Donnelly) Health Care Coverage Credit
Analysis - Introduced 02/21/14
AB 2434 - (Gomez) Exclusion of Rebate Incentives for Expenses to Participate in Water or Energy Conservation Program
Analysis - Introduced 02/21/14
AB 2466 - (Nestande) Minimum Franchise Tax/$99 for New Veteran-Owned Small Businesses
Analysis - Introduced 02/21/14
AB 2495 - (Melendez) Minimum Franchise Tax/Exempt New Corporations, LLC, Limited Partnerships, & Limited Liability Partnerships First Consecutive Five Taxable Years
Analysis - Introduced 02/21/14
AB 2510 - (Wagner) State Assessments/Tax Agency Includes FTB/Refunds
Analysis - Introduced 02/21/14
AB 2576 - (Harkey) Health Savings Account Deduction Conformity
Analysis - Introduced 02/21/14
AB 2654 - (Quirk-Silva) FTB Disclose Tax Information to Student Aid Commission/Revise PIT Form for Taxpayer to Authorize Disclosure
Analysis - Amended 04/01/14

Assembly Special Session Bills

There are no Assembly Special Session Bills posted at this time.
 
 
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Assembly Constitutional Amendments

There are no Assembly Constitutional Amendments posted at this time.
 
 
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