California 2009-2010, 1st Special Session Status: To Executive

AB 2 — Sales, use, income, fuel, and oil severance taxes.

Last action — Vetoed by Governor.

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

This bill died with 2009-2010, 1st Special Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 Motor Vehicle Fuel License Tax Law imposes a tax of $0.18 per gallon of fuel and requires, if the federal fuel tax is reduced below the rate of $0.09 per gallon and federal financial allocations to this state are reduced or eliminated, that the tax rate be increased so that the combined state and federal tax rate per gallon equals $0.27. The Diesel Fuel Tax Law imposes a tax of $0.18 upon each gallon of fuel, as provided. This bill would eliminate those fuel taxes on April 1, 2009. Existing law imposes state sales and use taxes on retailers and on the storage, use, or other consumption of tangible personal property in this state at the combined rate of 6 14% of the gross receipts from the retail sale of tangible personal property in this state, and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. This bill would, from February 1, 2009, impose an additional sales and use tax rate of 12 of 1%. This bill would also provide an exemption from sales and use taxes for the sale or use of motor vehicle fuel, as provided. The Personal Income Tax Law imposes taxes based upon taxable income. This bill would, for taxable years beginning on or after January 1, 2009, impose an additional tax at a specified rate of tax liability, as specified. 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. This bill would impose an oil severance tax, on and after July 1, 2009, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at a specified rate of the gross value of each barrel of oil severed. The tax would be administered by the Department of Conservation and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions into the General Fund. Because this bill would expand the application of the Fee Collection Procedures Law, the violation of which is a crime, it 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. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Vetoed by Governor.

  2. Enrolled and to the Governor at 2:25 p.m.

  3. Senate amendments concurred in. To enrollment. (Ayes 47. Noes 27. Page 43.)

  4. In Assembly. Concurrence in Senate amendments pending.

  5. Read third time, passed, and to Assembly. (Ayes 23. Noes 15. Page 24.)

  6. (Ayes 26. Noes 11. Page 23.)

  7. Senate Rule 29.3 suspended.

  8. Read third time, amended, and returned to third reading. (Page 22.).

  9. Ordered to third reading.

  10. Read second time.

  11. Withdrawn from committee.

  12. From printer.

  13. In Senate. Read first time. To Com. on RLS. for assignment.

  14. Read third time, passed, and to Senate. (Ayes 74. Noes 1. Page 10.)

  15. Read second time.

  16. Art. IV, Sec. 8(b) of the Constitution suspended. (Ayes 75. Noes 0. Page 8.)

  17. Read first time. To print.

Sponsors

  • Evans · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 7 voted No

Sponsors (1)

  • Evans

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

AB2 EVANS Concurrence in Senate Amendments First Extraordinary Session

Passed 54 Yea · 30 Nay · 8 Other
Party YeaNayPresentNot Voting
Unaffiliated 482808
Democratic 5000
Republican 1200
Total 543008
% of votes cast 59%33%0%9%
How each member voted (92)
Member Party Vote
Emmerson — Nay
Eng — Yea
Evans — Yea
Davis — Yea
DeVore — Nay
Duvall — Nay
Furutani — Yea
Garrick — Nay
Hall — Yea
Carter — Yea
Feuer — Yea
Chesbro — Yea
Fuentes — Yea
Charles — Yea
Galgiani — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Bonnie — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Beall — Yea
Blumenfield — Yea
Coto — Yea
Hayashi — Yea
Hill — Yea
Huffman — Yea
Krekorian — Yea
Mendoza — Yea
Monning — Yea
Price — Yea
Saldana — Yea
Conway — Nay
Cook — Not Voting
Bill — Nay
Berryhill — Nay
Tom — Nay
Berryhill — Nay
Yamada — Yea
Gaines — Nay
Audra — Nay
Fuller — Nay
Gilmore — Nay
Hagman — Nay
Fletcher — Not Voting
V. — Not Voting
Manuel — Not Voting
Perez — Not Voting
Harkey — Nay
Huber — Not Voting
Jeffries — Nay
Knight — Nay
Anderson — Nay
Bass — Yea
Blakeslee — Nay
Miller — Nay
Nestande — Nay
Silva — Nay
Skinner — Yea
Smyth — Nay
Swanson — Yea
Torres — Yea
Torrico — Yea
Villines — Nay
Adams — Nay
Ammiano — Yea
Block — Not Voting
Brownley — Yea
Buchanan — Not Voting
Hernandez — Yea
Lieu — Yea
Logue — Nay
Ma — Yea
Nava — Yea
Nielsen — Nay
Ruskin — Yea
Solorio — Yea
Torlakson — Yea
Tran — Nay
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Nay
Strickland, Tony Republican Nay

Official roll call →

Assembly 3rd Reading AB2 Evans Ducheny

Passed 24 Yea · 15 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 211401
Democratic 3000
Republican 0100
Total 241501
% of votes cast 60%38%0%3%
How each member voted (40)
Member Party Vote
Correa — Nay
Cox — Nay
DeSaulnier — Yea
Denham — Nay
Florez — Yea
Yee — Yea
Wyland — Not Voting
Cedillo — Yea
Negrete — Yea
Cogdill — Nay
Hancock — Yea
Huff — Nay
Runner — Nay
Kehoe — Yea
Alquist — Yea
Ashburn — Nay
Corbett — Yea
Ducheny — Yea
Dutton — Nay
Liu — Yea
McLeod — Yea
Oropeza — Yea
Romero — Yea
Wiggins — Yea
Wolk — Yea
Aanestad — Nay
Benoit — Nay
Harman — Nay
Hollingsworth — Nay
Leno — Yea
Maldonado — Nay
Pavley — Yea
Simitian — Yea
Steinberg — Yea
Walters — Nay
Wright — Yea
Calderon, Lisa Democratic Yea
Lowenthal, Josh Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

AB2 EVANS Concurrence in Senate Amendments Appeal the Decision of the Chair By DE VORE First Extraordinary Session

Failed 32 Yea · 56 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 295104
Democratic 1400
Republican 2100
Total 325604
% of votes cast 35%61%0%4%
How each member voted (92)
Member Party Vote
Emmerson — Yea
Eng — Nay
DeVore — Yea
Yamada — Nay
Fuentes — Nay
Fuller — Yea
Hagman — Yea
Torre — Nay
De — Nay
Leon — Nay
Evans — Nay
Feuer — Nay
La — Nay
Carter — Nay
Garrick — Yea
Chesbro — Nay
Bill — Yea
Berryhill — Yea
Tom — Yea
Berryhill — Yea
Gilmore — Yea
Charles — Yea
Harkey — Yea
Gaines — Yea
Audra — Yea
Conway — Yea
Coto — Nay
Knight — Yea
Miller — Yea
Nestande — Yea
De — Nay
Ammiano — Nay
Anderson — Yea
Blakeslee — Yea
Davis — Nay
Duvall — Yea
Nielsen — Yea
Silva — Yea
Tran — Yea
Bonnie — Nay
V. — Nay
Manuel — Nay
Perez — Nay
John — Nay
A. — Nay
Perez — Nay
Portantino — Nay
Salas — Nay
Saldana — Nay
Fletcher — Not Voting
Cook — Not Voting
Furutani — Nay
Galgiani — Nay
Hall — Nay
Bass — Nay
Hayashi — Nay
Hernandez — Nay
Huber — Not Voting
Krekorian — Nay
Lieu — Nay
Ma — Nay
Mendoza — Nay
Monning — Nay
Nava — Nay
Price — Nay
Skinner — Nay
Solorio — Not Voting
Swanson — Nay
Torlakson — Nay
Torres — Nay
Adams — Yea
Beall — Nay
Block — Nay
Blumenfield — Nay
Brownley — Nay
Buchanan — Nay
Hill — Nay
Huffman — Nay
Jeffries — Yea
Logue — Yea
Ruskin — Nay
Smyth — Yea
Torrico — Nay
Villines — Yea
Arambula, Joaquin Democratic Nay
Caballero, Anna M. Democratic Nay
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Nay
Lowenthal, Josh Democratic Nay
Jones, Brian W. Republican Nay
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

AB2 EVANS Assembly Third Reading First Extraordinary Session

Passed 86 Yea · 1 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 78105
Democratic 5000
Republican 3000
Total 86105
% of votes cast 93%1%0%5%
How each member voted (92)
Member Party Vote
Emmerson — Yea
Eng — Yea
Yamada — Yea
Fuentes — Yea
Galgiani — Yea
Hagman — Yea
Carter — Yea
Chesbro — Yea
Conway — Yea
Bill — Yea
Berryhill — Yea
Tom — Yea
Berryhill — Yea
Evans — Yea
Feuer — Yea
Fuller — Yea
Furutani — Yea
Charles — Yea
Garrick — Yea
Gilmore — Yea
Hall — Yea
Harkey — Yea
Hill — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fletcher — Yea
Gaines — Yea
Ammiano — Yea
Blakeslee — Yea
Cook — Yea
Coto — Yea
Davis — Yea
DeVore — Yea
Duvall — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Perez — Yea
John — Yea
A. — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Audra — Yea
Huber — Yea
Huffman — Yea
Bass — Yea
Knight — Yea
Krekorian — Yea
Lieu — Yea
Ma — Yea
Mendoza — Yea
Monning — Yea
Nava — Yea
Price — Yea
Ruskin — Yea
Skinner — Yea
Solorio — Yea
Swanson — Yea
Torres — Not Voting
Torrico — Yea
Villines — Not Voting
Adams — Yea
Anderson — Nay
Beall — Yea
Block — Yea
Blumenfield — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Not Voting
Hernandez — Yea
Jeffries — Yea
Logue — Yea
Miller — Yea
Nestande — Yea
Nielsen — Not Voting
Silva — Yea
Smyth — Yea
Torlakson — Yea
Tran — Not Voting
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Lowenthal, Josh Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 2 do?
The Motor Vehicle Fuel License Tax Law imposes a tax of $0.18 per gallon of fuel and requires, if the federal fuel tax is reduced below the rate of $0.09 per gallon and federal financial allocations to this state are reduced or eliminated, that the tax rate be increased so that the combined state and federal tax rate per gallon equals $0.27. The Diesel Fuel Tax Law imposes a tax of $0.18 upon each gallon of fuel, as provided. This bill would eliminate those fuel taxes on April 1, 2009. Existing law imposes state sales and use taxes on retailers and on the storage, use, or other consumption of tangible personal property in this state at the combined rate of 6 14% of the gross receipts from the retail sale of tangible personal property in this state, and of the sales price of tangible personal property purchased from any retailer for storage, use, or other consumption in this state. This bill would, from February 1, 2009, impose an additional sales and use tax rate of 12 of 1%. This bill would also provide an exemption from sales and use taxes for the sale or use of motor vehicle fuel, as provided. The Personal Income Tax Law imposes taxes based upon taxable income. This bill would, for taxable years beginning on or after January 1, 2009, impose an additional tax at a specified rate of tax liability, as specified. 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. This bill would impose an oil severance tax, on and after July 1, 2009, upon any producer for the privilege of severing oil from the earth or water in this state for sale, transport, consumption, storage, profit, or use, as provided, at a specified rate of the gross value of each barrel of oil severed. The tax would be administered by the Department of Conservation and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. The bill would require the department to deposit all tax revenues, penalties, and interest collected pursuant to these provisions into the General Fund. Because this bill would expand the application of the Fee Collection Procedures Law, the violation of which is a crime, it 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. The California Constitution authorizes the Governor to declare a fiscal emergency and to call the Legislature into special session for that purpose. The Governor issued a proclamation declaring a fiscal emergency, and calling a special session for this purpose, on December 1, 2008. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on December 1, 2008, pursuant to the California Constitution. This bill would take effect immediately as a tax levy.
Who sponsors AB 2?
AB 2 is sponsored by Evans.
What is the current status of AB 2?
This bill died with 2009-2010, 1st Special Session. It reached “To Executive” 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 2?
Track AB 2 free on One Click Politics — get push/email alerts when it moves.

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