California 2013-2014 Regular Session Status: Enacted

SB 90 — Economic development: taxation: credits: exemption.

Last action — Chaptered by Secretary of State. Chapter 70, Statutes of 2013.

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

This bill has been enacted into law. Introduced January 10, 2013. Enacted.

Prognosis

Likely to advance 72% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, 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, and provides various exemptions from those taxes. Existing law exempts from those taxes, on and after July 1, 2014, and before January 1, 2019, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in manufacturing, processing, refining, fabricating, or recycling of property, as specified; qualified tangible personal property purchased for use by a contractor for specified purposes, as provided; and qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development, as provided, and until January 1, 2021, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. Existing law specifies that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, the Fiscal Recovery Fund, or the Local Revenue Fund 2011. This bill would extend the application of the exemption from January 1, 2019, to July 1, 2022, and eliminate the requirement that, after January 1, 2019, the qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including hiring credits within the specified economic development areas, and a hiring credit for taxpayers, other than those allowed a credit with respect to operating in the specified economic development areas. This bill would, under both laws for taxable years beginning on or after January 1, 2014, and before January 1, 2021, revise the definitions of "qualified full-time employee," "qualified taxpayer," and "small business" for the credit against those taxes for portions of the wages paid by a taxpayer, engaged in a trade or business within a designated census tract, as defined, or an economic development area, to certain full-time employees who provide services for that taxpayer in connection with that trade or business. This bill would additionally expand the definition of "qualified wages" for qualified full-time employees within a designated pilot area, as provided. Existing law also allows a credit against tax under both laws for each taxable year beginning on or after January 1, 2014, and before January 1, 2025, in an amount as provided in a written agreement between the Governor's Office of Business and Economic Development and the taxpayer, agreed upon by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. Existing law limits the aggregate amount of credits allocated to taxpayers to a specified sum per fiscal year. This bill would make specifications regarding the fiscal year allocation under these provisions of credit amounts and the taxable years for which the allocated amounts may be claimed as a credit allowed to taxpayers. This bill would also restate the carryover period of certain tax credits that were amended by AB 93 of the 2013–14 Regular Session and the operation of existing law with respect to those carryover credits. This bill would make the operation of its modifications and revisions contingent on the enactment of AB 93 of the 2013–14 Regular Session, as specified. This bill would declare that it is to take effect immediately as an urgency statute.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 70, Statutes of 2013.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 3 p.m.

  4. Assembly amendments concurred in. (Ayes 36. Noes 1. Page 1653.) Ordered to engrossing and enrolling.

  5. Urgency clause adopted.

  6. From committee: That the Assembly amendments be concurred in. (Ayes 14. Noes 0. Page 1662.)

  7. From committee: Be re-referred to Com. on B. & F.R. pursuant to Senate Rule 29.10. (Ayes 3. Noes 0. Page 1649.) Re-referred to Com. on B. & F.R.

  8. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10.

  9. In Senate. Concurrence in Assembly amendments pending.

  10. Read third time. Urgency clause adopted. Passed. (Ayes 76. Noes 0. Page 2277.) Ordered to the Senate.

  11. Ordered to third reading.

  12. Withdrawn from committee. (Page 2276.)

  13. From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

  14. From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

  15. Re-referred to Com. on L. GOV.

  16. Read second time. Ordered to third reading.

  17. From committee: Do pass. (Ayes 7. Noes 0.) (June 27).

  18. Joint Rule 62(a) file notice suspended. (Page 2188.)

  19. Re-referred to Com. on L. GOV.

  20. From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET.

  21. Referred to Com. on BUDGET.

  22. In Assembly. Read first time. Held at Desk.

  23. Read third time. Passed. (Ayes 24. Noes 9. Page 896.) Ordered to the Assembly.

  24. Read second time. Ordered to third reading.

  25. Ordered to second reading.

  26. Withdrawn from committee.

  27. Referred to Com. on RLS.

  28. From printer. May be acted upon on or after February 10.

  29. (Corrected May 9).

  30. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Cannella · Cosponsor
  • Galgiani · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 120 not signed on · 1 voted No

Sponsors (1)

  • Galgiani

Co-sponsors (1)

  • Cannella

Not signed on (120)

120 members have not signed on to this bill.

Show all 120 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

From committee: That the Assembly Amendments be concurred in.

Passed 14 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13001
Democratic 1000
Total 14001
% of votes cast 93%0%0%7%
How each member voted (15)
Member Party Vote
Anderson — Yea
Block — Yea
Monning — Yea
Nielsen — Yea
Emmerson — Yea
Wright — Not Voting
Wyland — Yea
Beall — Yea
DeSaulnier — Yea
Leno — Yea
Roth — Yea
Torres — Yea
Hancock — Yea
Bill Berryhill — Yea
Jackson, Corey A. Democratic Yea

Official roll call →

SB 90 B. & F. R. Third Reading Urgency By SKINNER

Passed 76 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 65002
Democratic 7000
Republican 4000
Total 76002
% of votes cast 97%0%0%3%
How each member voted (78)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Ammiano — Yea
Bigelow — Yea
Bloom — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Harkey — Yea
Logue — Yea
Maienschein — Yea
Mansoor — Yea
Medina — Yea
Nestande — Yea
Wieckowski — Yea
Wilk — Yea
Williams — Not Voting
Hagman — Yea
Stone — Yea
Lowenthal — Yea
Daly — Yea
Gray — Yea
Skinner — Yea
Waldron — Yea
Atkins — Yea
Mitchell — Yea
Gomez — Yea
Bonilla — Yea
Hall — Yea
Holden — Yea
Linder — Yea
Nazarian — Yea
Olsen — Yea
Quirk — Yea
Weber — Yea
Campos — Yea
Cooley — Yea
Eggman — Yea
Gatto — Yea
Jones-Sawyer — Yea
Levine — Yea
Melendez — Yea
Mullin — Yea
Pan — Yea
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Morrell — Yea
Chau — Yea
Perea — Not Voting
Rendon — Yea
Chesbro — Yea
Chávez — Yea
Conway — Yea
Donnelly — Yea
Ting — Yea
Wagner — Yea
Dickinson — Yea
Fox — Yea
Frazier — Yea
Yamada — Yea
Gonzalez — Yea
Gordon — Yea
Gorell — Yea
Beth Gaines — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Allen, Benjamin Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Garcia, Robert Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Patterson, Joe Republican Yea

Official roll call →

Unfinished Supp 1 SB90 Galgiani Urgency Clause Concurrence

Passed 36 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 33101
Democratic 3000
Total 36101
% of votes cast 95%3%0%3%
How each member voted (38)
Member Party Vote
Anderson — Yea
Beall — Yea
Liu — Yea
Pavley — Yea
Torres — Yea
Wright — Nay
Cannella — Yea
Emmerson — Yea
Evans — Yea
Hancock — Yea
Hueso — Yea
Lara — Yea
Block — Yea
Corbett — Yea
Hill — Yea
Knight — Yea
Lieu — Not Voting
Monning — Yea
Roth — Yea
Wolk — Yea
Wyland — Yea
Galgiani — Yea
Hernandez — Yea
Huff — Yea
Leno — Yea
Nielsen — Yea
De León — Yea
Steinberg — Yea
Walters — Yea
Correa — Yea
DeSaulnier — Yea
Fuller — Yea
Yee — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Calderon, Lisa Democratic Yea
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Do pass.

Passed 7 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 7002
Total 7002
% of votes cast 78%0%0%22%
How each member voted (9)
Member Party Vote
Achadjian — Yea
Bradford — Yea
Levine — Yea
Alejo — Yea
Melendez — Not Voting
Mullin — Yea
Rendon — Yea
Waldron — Not Voting
Gordon — Yea

Official roll call →

3rd Reading SB90 Committee on B. & F.R.

Passed 24 Yea · 9 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 22904
Democratic 2001
Total 24905
% of votes cast 63%24%0%13%
How each member voted (38)
Member Party Vote
Anderson — Nay
Beall — Yea
Knight — Nay
Liu — Yea
Pavley — Yea
Roth — Yea
Emmerson — Nay
Correa — Yea
Wright — Yea
Wyland — Nay
Cannella — Nay
Corbett — Yea
Evans — Yea
De León — Yea
Fuller — Nay
Hancock — Yea
Hernandez — Yea
Hill — Yea
Block — Yea
Hueso — Yea
Huff — Nay
Lara — Yea
Leno — Yea
Lieu — Not Voting
Monning — Yea
Nielsen — Nay
Price — Not Voting
Steinberg — Yea
Walters — Not Voting
Wolk — Yea
DeSaulnier — Yea
Galgiani — Yea
Yee — Yea
Beth Gaines — Not Voting
Bill Berryhill — Nay
Calderon, Lisa Democratic Not Voting
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 90 do?
Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, 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, and provides various exemptions from those taxes. Existing law exempts from those taxes, on and after July 1, 2014, and before January 1, 2019, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in manufacturing, processing, refining, fabricating, or recycling of property, as specified; qualified tangible personal property purchased for use by a contractor for specified purposes, as provided; and qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development, as provided, and until January 1, 2021, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. Existing law specifies that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, the Fiscal Recovery Fund, or the Local Revenue Fund 2011. This bill would extend the application of the exemption from January 1, 2019, to July 1, 2022, and eliminate the requirement that, after January 1, 2019, the qualified tangible personal property purchased by a qualified person for those purposes for use within a designated census tract or a former enterprise zone. The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws, including hiring credits within the specified economic development areas, and a hiring credit for taxpayers, other than those allowed a credit with respect to operating in the specified economic development areas. This bill would, under both laws for taxable years beginning on or after January 1, 2014, and before January 1, 2021, revise the definitions of "qualified full-time employee," "qualified taxpayer," and "small business" for the credit against those taxes for portions of the wages paid by a taxpayer, engaged in a trade or business within a designated census tract, as defined, or an economic development area, to certain full-time employees who provide services for that taxpayer in connection with that trade or business. This bill would additionally expand the definition of "qualified wages" for qualified full-time employees within a designated pilot area, as provided. Existing law also allows a credit against tax under both laws for each taxable year beginning on or after January 1, 2014, and before January 1, 2025, in an amount as provided in a written agreement between the Governor's Office of Business and Economic Development and the taxpayer, agreed upon by the California Competes Tax Credit Committee, and based on specified factors, including the number of jobs the taxpayer will create or retain in the state and the amount of investment in the state by the taxpayer. Existing law limits the aggregate amount of credits allocated to taxpayers to a specified sum per fiscal year. This bill would make specifications regarding the fiscal year allocation under these provisions of credit amounts and the taxable years for which the allocated amounts may be claimed as a credit allowed to taxpayers. This bill would also restate the carryover period of certain tax credits that were amended by AB 93 of the 2013–14 Regular Session and the operation of existing law with respect to those carryover credits. This bill would make the operation of its modifications and revisions contingent on the enactment of AB 93 of the 2013–14 Regular Session, as specified. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors SB 90?
SB 90 is sponsored by Cannella and Galgiani.
What is the current status of SB 90?
This bill has been enacted into law. Introduced January 10, 2013. Enacted.
Where can I track SB 90?
Track SB 90 free on One Click Politics — get push/email alerts when it moves.

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