California 2023-2024 Regular Session Status: In Committee 1 D cosponsors

AB 657 — Child Welfare Funding Act.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

(1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Proposition 163, an initiative measure approved by the voters at the November 3, 1992, general election, amended the California Constitution to prohibit the State of California or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in the state of, food products for human consumption except as provided by statute as of the effective date of that provision and in statute defined, for purposes of the sales and use tax exemption described above, "food products" to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products. This bill would delete "candy" from the definition of "food products," described above, that are exempt from tax. The California Constitution authorizes the Legislature to amend or repeal an initiative statute by another statute that becomes effective when approved by the electors. This bill would provide that the deletion provision described above would become effective only upon approval of the voters. It would also provide for submission of this measure to the voters for approval at the next statewide general election. (2) This bill would also enact the Child Welfare Funding Act that would require a sales tax return filed with the California Department of Tax and Fee Administration (CDTFA) to report gross receipts for sales tax purposes to segregate the taxable sales attributable to the sale of candy, as defined, on a line or a separate form, as prescribed by the department. The bill would require an amount equal to the total amount of gross receipts, or adjusted gross receipts, attributable to the sale of candy for the prior fiscal year as reported to the Department of Finance (DOF) by the CDTFA, as specified, to be deposited into the Candy Tax Fund, created by the bill, as soon as reasonably possible and would require all amounts in the fund to be distributed to the Child Welfare Grant Program Fund, a continuously appropriated fund that the bill would create for the purpose of funding the Child Welfare Grant Program grants described below. By creating a continuously appropriated fund and allocating moneys to that fund, this bill would make an appropriation. This bill would also establish the Child Welfare Grant Program and would require the State Department of Social Services to annually, on or before December 31, distribute to any qualified recipient with dependent minors a Child Welfare Grant Program grant, as prescribed. The bill would define "qualified recipient" to mean an individual who is a resident of the state and either filed a joint income tax return for the preceding taxable year that reported gross income in an amount not exceeding $150,000 or filed an individual income tax return for the preceding taxable year that reported gross income in an amount not exceeding $112,000. This bill would provide that the provisions described above relating to the Child Welfare Funding Act and the Child Welfare Grant Program would become operative only if the amendment to Proposition 163 described above is approved by the voters and takes effect. The bill would make the operation of its provisions contingent upon approval by the voters of an unspecified Assembly Constitutional Amendment of the 2023–24 Regular Session.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. Re-referred to Com. on HEALTH.

  4. From committee chair, with author's amendments: Amend, and re-refer to Com. on HEALTH. Read second time and amended.

  5. In committee: Set, first hearing. Hearing canceled at the request of author.

  6. Re-referred to Com. on HEALTH.

  7. From committee chair, with author's amendments: Amend, and re-refer to Com. on HEALTH. Read second time and amended.

  8. Referred to Coms. on HEALTH and REV. & TAX.

  9. From printer. May be heard in committee March 12.

  10. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

What does AB 657 do?
(1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or on the storage, use, or other consumption in this state of, tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, food products for human consumption. Proposition 163, an initiative measure approved by the voters at the November 3, 1992, general election, amended the California Constitution to prohibit the State of California or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in the state of, food products for human consumption except as provided by statute as of the effective date of that provision and in statute defined, for purposes of the sales and use tax exemption described above, "food products" to mean, among other things, sugar and sugar products, candy, gum, confectionery, and cocoa and cocoa products. This bill would delete "candy" from the definition of "food products," described above, that are exempt from tax. The California Constitution authorizes the Legislature to amend or repeal an initiative statute by another statute that becomes effective when approved by the electors. This bill would provide that the deletion provision described above would become effective only upon approval of the voters. It would also provide for submission of this measure to the voters for approval at the next statewide general election. (2) This bill would also enact the Child Welfare Funding Act that would require a sales tax return filed with the California Department of Tax and Fee Administration (CDTFA) to report gross receipts for sales tax purposes to segregate the taxable sales attributable to the sale of candy, as defined, on a line or a separate form, as prescribed by the department. The bill would require an amount equal to the total amount of gross receipts, or adjusted gross receipts, attributable to the sale of candy for the prior fiscal year as reported to the Department of Finance (DOF) by the CDTFA, as specified, to be deposited into the Candy Tax Fund, created by the bill, as soon as reasonably possible and would require all amounts in the fund to be distributed to the Child Welfare Grant Program Fund, a continuously appropriated fund that the bill would create for the purpose of funding the Child Welfare Grant Program grants described below. By creating a continuously appropriated fund and allocating moneys to that fund, this bill would make an appropriation. This bill would also establish the Child Welfare Grant Program and would require the State Department of Social Services to annually, on or before December 31, distribute to any qualified recipient with dependent minors a Child Welfare Grant Program grant, as prescribed. The bill would define "qualified recipient" to mean an individual who is a resident of the state and either filed a joint income tax return for the preceding taxable year that reported gross income in an amount not exceeding $150,000 or filed an individual income tax return for the preceding taxable year that reported gross income in an amount not exceeding $112,000. This bill would provide that the provisions described above relating to the Child Welfare Funding Act and the Child Welfare Grant Program would become operative only if the amendment to Proposition 163 described above is approved by the voters and takes effect. The bill would make the operation of its provisions contingent upon approval by the voters of an unspecified Assembly Constitutional Amendment of the 2023–24 Regular Session.
Who sponsors AB 657?
AB 657 is sponsored by Jackson, Corey A. (Democratic).
What is the current status of AB 657?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 657?
Track AB 657 free on One Click Politics — get push/email alerts when it moves.

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