ACA 21 — A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation.
Last action — From printer. May be heard in committee April 13.
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1Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2023-2024 Regular Session. It reached “Introduced” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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
The California Constitution prohibits the state from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption, except as provided by statute as of the effective date of that provision. The Personal Income Tax Law allows a young child tax credit against the net tax, as defined, to a qualified taxpayer who has at least one qualifying child, as prescribed. The law defines "qualifying child" to have the same meaning as defined under the federal earned income tax credit, except that the child is younger than 6 years of age as of the last day of the taxable year. This bill would authorize the state to levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, candy and would define "candy" to mean a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The bill would also raise the maximum age of a qualifying child for purposes of the young child tax credit to 18 years of age and would require that any revenues collected pursuant to a sales or use tax levied on the sale of, or on the storage, use, or other consumption in this state of, candy in the state be used only to mitigate the impact on the General Fund of that age increase.
Bill Text
What changed in the latest version
1 added · 1 removed1 line(s) added, 1 removed.
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- Introduced 03/13/24 - Introduced Current pdf March 13, 2024
- ACA21 View text html
Action History
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From printer. May be heard in committee April 13.
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Read first time. To print.
Sponsors
- Corey A. Jackson · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Jackson, Corey A. Democratic
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"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.
Subjects
Frequently asked questions
- What does ACA 21 do?
- The California Constitution prohibits the state from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption, except as provided by statute as of the effective date of that provision. The Personal Income Tax Law allows a young child tax credit against the net tax, as defined, to a qualified taxpayer who has at least one qualifying child, as prescribed. The law defines "qualifying child" to have the same meaning as defined under the federal earned income tax credit, except that the child is younger than 6 years of age as of the last day of the taxable year. This bill would authorize the state to levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, candy and would define "candy" to mean a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The bill would also raise the maximum age of a qualifying child for purposes of the young child tax credit to 18 years of age and would require that any revenues collected pursuant to a sales or use tax levied on the sale of, or on the storage, use, or other consumption in this state of, candy in the state be used only to mitigate the impact on the General Fund of that age increase.
- Who sponsors ACA 21?
- ACA 21 is sponsored by Jackson, Corey A. (Democratic).
- What is the current status of ACA 21?
- This bill died with 2023-2024 Regular Session. It reached “Introduced” 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 ACA 21?
- Track ACA 21 free on One Click Politics — get push/email alerts when it moves.
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