Summary of legislation recently signed into law
Continued from page 3
AB 63 (Cedillo) - This act allows us to disclose a taxpayer's name, address, social security or taxpayer identification number, and business activity code to tax officials of a city. Under this act, information has to be provided under a reciprocal agreement between the cities and us (Stats. 2001, Ch. 915).
AB 110 (Zettel) - This act prevents us from imposing the accuracy-related penalty on taxpayers who incorrectly claim the teacher retention credit for the 2000 taxable year (Stats. 2001, Ch. 410).
AB 238 (Rod Pacheco) - This act allows special net operating loss treatment for losses sustained by a farmer as a result of the effects of Pierce's disease (Stats. 2001, Ch. 623).
AB 426 (Cardoza) - This act increases the household income amounts used to determine eligibility and the amount of assistance for the Homeowners and Renters Assistance program. This act affects approximately 300,000 pending claims that have been submitted to us by senior and disabled claimants (Stats. 2001, Ch. 156).
AB 440 (Cardoza) - This act appropriates money into the general fund to pay additional claims for the Homeowners and Renters Assistance program. This act allows us to pay increased claims expected as a result of AB 426. (Stats. 2001, Ch. 197).
AB 816 (Thomson) - This Franchise Tax Board sponsored act repeals the income tax return filing requirement triggered solely by the sale of a principal residence where an individual's income otherwise is below the filing threshold (Stats. 2001, Ch. 164).
AB 866 (Diaz) - This act extends the sunset date for the Employer Child Care Program Credit and the Employer Child Care Contribution Credit to taxable years beginning before January 1, 2007 (Stats. 2001, Ch. 650).
AB 891 (Goldberg) - This act precludes us from collecting child support delinquencies cases where the noncustodial parent is disabled and receiving monthly benefits from either Supplemental Security Income/State Supplementary Payments or Social Security Disability Insurance (Stats. 2001, Ch. 651).
AB 898 (Leach) - This
act makes the following changes to the present system of collecting revenue from
a limited liability company:
AB 952 (Kelley) - This act does not tax rebates or vouchers received by a taxpayer for the purchase or installation of water conservation appliances and devices. (Stats. 2001, Ch. 212)
1014 (Papan) - When responding to a California Public Records Act request,
this act requires an agency to:
AB 1115 (Assembly Revenue and Taxation Committee)
- This Franchise Tax Board sponsored act:
1116 (Assembly Revenue and Taxation Committee) - This Franchise Tax Board