California 2017-2018 Regular Session Status: In Committee

AB 561 — Sales and use taxes: exclusion: public safety first responder vehicle and equipment: local public employee retirement: employer contributions.

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

Track this bill free

No card. One bill, free forever — alerts when it moves.

  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 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 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, 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, measured by sales price. The Sales and Use Tax Law defines the terms "gross receipts" and "sales price." This bill, for any public safety first responder vehicle and any equipment required on a public safety first responder vehicle that is purchased by a local public agency, would exclude from the terms "gross receipts" and "sales price," amounts of the gross receipts or sales price in excess of $800,000 of an individual item. This bill would require a local public agency that purchases a public safety first responder vehicle or any equipment required on a public safety first responder vehicle subject to this partial exclusion to calculate, as specified, the total amount of sales tax reimbursement to a retailer or use tax that the local public agency would have paid in the absence of the partial exclusion, minus any amounts actually paid, and make an employer contribution to the local public agency's retirement fund in that amount. The bill would declare that this requirement addresses a matter of statewide concern and would apply equally to all cities and counties in this state, including charter cities and charter counties. (2) The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would specify that this exclusion would not apply to local sales and use taxes or transactions and use taxes. (3) The Public Employees' Retirement Law establishes the Public Employees' Retirement System and sets forth the provisions for its administration and delivery of benefits to its members. That law authorizes any public agency, defined to include specified local agencies, to contract with the Board of Administration of the Public Employees' Retirement System to participate in, and make all or part of its employees members of, that system. That law also establishes the Public Employees' Retirement Fund and continuously appropriates moneys in the fund for, among other purposes, payments for the benefit of the members of the system and their survivors and beneficiaries. That law requires that employer contributions of the state, school employers, and contracting agencies be credited to the fund. To the extent that this bill would increase the amount of employer contributions credited to the Public Employees' Retirement Fund by a local public agency that contracts with the board to participate in the Public Employees' Retirement System, thereby increasing the amount of money in a continuously appropriated fund, this bill would make an appropriation.

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. In committee: Held under submission.

  4. In committee: Set, first hearing. Referred to APPR. suspense file.

  5. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (April 19). Re-referred to Com. on APPR.

  6. Re-referred to Com. on P.E., R., & S.S.

  7. Read second time and amended.

  8. From committee: Amend, and do pass as amended and re-refer to Com. on P.E., R., & S.S. (Ayes 10. Noes 0.) (April 3).

  9. Re-referred to Com. on REV. & TAX.

  10. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  11. In committee: Hearing postponed by committee.

  12. Referred to Coms. on REV. & TAX. and P.E., R., & S.S.

  13. From printer. May be heard in committee March 17.

  14. Read first time. To print.

Sponsors

  • Voepel · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Voepel

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.

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

Do pass as amended and be re-referred to the Committee on [Public Employees, Retirement, and Social Security]

Passed 10 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Democratic 2000
Republican 1000
Total 10000
% of votes cast 100%0%0%0%
How each member voted (10)
Member Party Vote
Brough — Yea
Bocanegra — Yea
Burke — Yea
Quirk — Yea
Ridley-Thomas — Yea
Dababneh — Yea
Travis Allen — Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Chen, Phillip Republican Yea

Official roll call →

Subjects

public-safety taxation labor
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 AB 561 do?
(1) Existing 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, 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, measured by sales price. The Sales and Use Tax Law defines the terms "gross receipts" and "sales price." This bill, for any public safety first responder vehicle and any equipment required on a public safety first responder vehicle that is purchased by a local public agency, would exclude from the terms "gross receipts" and "sales price," amounts of the gross receipts or sales price in excess of $800,000 of an individual item. This bill would require a local public agency that purchases a public safety first responder vehicle or any equipment required on a public safety first responder vehicle subject to this partial exclusion to calculate, as specified, the total amount of sales tax reimbursement to a retailer or use tax that the local public agency would have paid in the absence of the partial exclusion, minus any amounts actually paid, and make an employer contribution to the local public agency's retirement fund in that amount. The bill would declare that this requirement addresses a matter of statewide concern and would apply equally to all cities and counties in this state, including charter cities and charter counties. (2) The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would specify that this exclusion would not apply to local sales and use taxes or transactions and use taxes. (3) The Public Employees' Retirement Law establishes the Public Employees' Retirement System and sets forth the provisions for its administration and delivery of benefits to its members. That law authorizes any public agency, defined to include specified local agencies, to contract with the Board of Administration of the Public Employees' Retirement System to participate in, and make all or part of its employees members of, that system. That law also establishes the Public Employees' Retirement Fund and continuously appropriates moneys in the fund for, among other purposes, payments for the benefit of the members of the system and their survivors and beneficiaries. That law requires that employer contributions of the state, school employers, and contracting agencies be credited to the fund. To the extent that this bill would increase the amount of employer contributions credited to the Public Employees' Retirement Fund by a local public agency that contracts with the board to participate in the Public Employees' Retirement System, thereby increasing the amount of money in a continuously appropriated fund, this bill would make an appropriation.
Who sponsors AB 561?
AB 561 is sponsored by Voepel.
What is the current status of AB 561?
This bill died with 2017-2018 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 561?
Track AB 561 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 561

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 561

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →