Kansen Chu
- Democratic
Author
Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Existing law establishes the California Department of Tax and Fee Administration in the Government Operations Agency to administer various statutory taxes and fees, as provided. Existing law provides that the Controller shall superintend the fiscal concerns of the state. This bill would, on and after January 1, 2021, but before January 1, 2026, impose a tax on a large business, defined as a for-profit, private entity that has more than 500 employees that perform any part of their duties within the state, at the rate of $275 per employee. The bill would require the California Department of Tax and Fee Administration to administer the tax and collect the tax pursuant to the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions, less refunds and costs of administration, into the COVID-19 Local Government and School Recovery and Relief Fund, which the bill would establish. The bill would continuously appropriate the fund to the Controller for allocation and distribution to counties, cities, and K-12 school districts, as specified. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. By expanding the scope of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS.
Withdrawn from committee.
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on ED.
In committee: Hearing postponed by committee.
In committee: Set, first hearing. Hearing canceled at the request of author.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1474.)
Read second time. Ordered to Consent Calendar.
From committee: Do pass. To Consent Calendar. (Ayes 18. Noes 0.) (April 24).
From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (April 10). Re-referred to Com. on APPR.
From committee chair, with author's amendments: Amend, and re-refer to Com. on ED. Read second time and amended.
From committee chair, with author's amendments: Amend, and re-refer to Com. on ED. Read second time and amended.
From printer. May be heard in committee March 9.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB398 | HTML |
| 02/06/19 - Introduced | |
| 03/25/19 - Amended Assembly | |
| 04/01/19 - Amended Assembly | |
| 04/11/19 - Amended Assembly | |
| 05/27/20 - Amended Senate | |
| 06/17/20 - Amended Senate |
| Document | Format |
|---|---|
| No related documents. |
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