California 2009-2010, 8th Special Session Status: Enacted

AB 6 — Sales and use taxes: motor vehicle fuel tax: diesel fuel tax.

Last action — Chaptered by Secretary of State. Chapter 11, Statutes of 2009-10 Eighth Extraordinary Session.

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

This bill has been enacted into law. Introduced January 15, 2010. Enacted.

Prognosis

Likely to advance 70% · 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.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 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

(1) Existing law requires the Director of Finance to make certain adjustments in one of the formulas used in computing the state's obligation under the California Constitution to provide funding for school districts and community college districts so as to ensure that the modifications in property tax revenue allocation requirements that were made by prior enactments do not have a net fiscal impact on school districts or community college districts, or upon the state's funding obligation to those districts. This bill would additionally specify adjustments on the calculation of the state's constitutional funding obligations that are related to the change in taxes made by this bill. (2) The Sales and Use Tax Law imposes 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. Tangible personal property includes motor vehicle fuel, commonly referred to as gasoline, and including aviation gasoline. Existing law, pursuant to Article XIXB of the California Constitution, requires a portion of the revenues from the sales and use tax on the sale of, and the storage, use, or other consumption of, motor vehicle fuel to be deposited in the Transportation Investment Fund to be used for specified highway, local street and road, and mass transportation purposes. This bill would, on and after July 1, 2010, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, motor vehicle fuel, thereby eliminating funding from this revenue source for those transportation programs. This exemption would not apply to local sales and use taxes imposed under the Bradley-Burns Uniform Local Sales and Use Tax Law or transactions and use taxes imposed in accordance with the Transactions and Use Tax Law, and specified state sales and use taxes. This bill, on or after July 1, 2011, would impose an additional 1.75% tax on the sale of, and the storage, use, or other consumption in this state of, diesel fuel. (3) The Motor Vehicle Fuel Tax Law and the Diesel Fuel Tax Law each impose a tax at the rate of $0.18 per gallon on the removal, entry, sale, delivery, or specified use of motor vehicle fuel, which is commonly referred to as gasoline, including aviation gasoline, and diesel fuel, respectively, and the Motor Vehicle Fuel Tax Law also imposes a tax at the rate of $0.02 per gallon of aircraft jet fuel sold to a fuel user or used by a dealer. Article XIX of the California Constitution requires state-imposed excise tax revenues from fuel used in motor vehicles upon public streets and highways to be used solely for highway and mass transit guideway purposes. This bill would increase the rate of tax on motor vehicle fuel of $0.18 per gallon by an additional $0.173 per gallon on and after July 1, 2010, as specified. The bill would impose a floor stock tax equal to $0.173 per gallon for the privilege of storing motor vehicle fuel on July 1, 2010. Beginning with the 2011–12 fiscal year, and each fiscal year thereafter, the bill would require the State Board of Equalization to annually adjust the motor vehicle fuel tax rate consistent with the requirement that the estimated revenues from the motor vehicle fuel tax increase shall not exceed the estimated revenues attributable to the exemption from sales and use tax for the sale of, or the storage, use, or other consumption of, motor vehicle fuel, as provided. This bill would, on July 1, 2011, reduce the rate of tax on diesel fuel from $0.18 per gallon to $0.136 per gallon, subject to adjustment, as specified. (4) 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 January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. (5) This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 11, Statutes of 2009-10 Eighth Extraordinary Session.

  2. Approved by the Governor.

  3. Enrolled and to the Governor at 4:30 p.m.

  4. Senate amendments concurred in. To enrollment. (Ayes 41. Noes 32. Page 137.)

  5. Assembly Rule 77 suspended. (Page 137.)

  6. In Assembly. Concurrence in Senate amendments pending. May be considered on or after March 6 pursuant to Assembly Rule 77.

  7. Read third time, passed, and to Assembly. (Ayes 22. Noes 10. Page 110.)

  8. Joint Rule 10.5 suspended. (Ayes 29. Noes 1. Page 110.)

  9. Read third time, amended, and returned to third reading.

  10. (Page 106.)

  11. Senate Rule 29.3 suspended.

  12. (Corrected February 23.)

  13. Read third time, amended, and returned to third reading.

  14. Read second time. To third reading.

  15. To second reading.

  16. Withdrawn from committee.

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

  18. Read third time, passed, and to Senate. (Ayes 46. Noes 0. Page 51.)

  19. Read second time. To third reading.

  20. Ordered to second reading.

  21. Without reference to committee.

  22. From printer.

  23. Read first time. To print.

Sponsors

  • Committee on Budget · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 3 voted No

Sponsors (1)

  • Committee on Budget

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

AB6 BUDGET Concurrence in Senate Amendments By EVANS Eighth Extraordinary Session

Passed 48 Yea · 37 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 433406
Democratic 4100
Republican 1200
Total 483706
% of votes cast 53%41%0%7%
How each member voted (91)
Member Party Vote
Emmerson — Nay
Feuer — Yea
DeVore — Nay
Furutani — Yea
Garrick — Nay
Chesbro — Yea
Coto — Yea
Davis — Yea
Eng — Yea
Evans — Yea
Fuentes — Yea
Charles — Yea
Galgiani — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Bonnie — Yea
Ammiano — Yea
Beall — Yea
Hall — Yea
Hayashi — Yea
Hernandez — Yea
Hill — Yea
Huffman — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
John — Yea
A. — Yea
Perez — Yea
Carter — Not Voting
Bill — Nay
Berryhill — Nay
Tom — Nay
Berryhill — Nay
Fuller — Nay
Gilmore — Not Voting
Hagman — Nay
Yamada — Yea
Fletcher — Nay
Gaines — Nay
V. — Nay
Manuel — Nay
Perez — Nay
Audra — Nay
Jeffries — Nay
Knight — Nay
Blakeslee — Nay
Conway — Nay
Cook — Nay
Mendoza — Not Voting
Miller — Nay
Monning — Yea
Nava — Nay
Nestande — Nay
Norby — Nay
Ruskin — Yea
Skinner — Yea
Smyth — Nay
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Tran — Nay
Adams — Nay
Anderson — Nay
Bass — Yea
Block — Not Voting
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Nay
Harkey — Nay
Huber — Not Voting
Lieu — Yea
Logue — Nay
Ma — Yea
Nielsen — Nay
Silva — Nay
Solorio — Yea
Torres — Not Voting
Villines — Nay
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Nay
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 AB6 Committee on BUDGET (Evans) By Ducheny

Passed 23 Yea · 10 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 211005
Democratic 2001
Republican 0001
Total 231007
% of votes cast 58%25%0%18%
How each member voted (40)
Member Party Vote
Wyland — Nay
Cogdill — Nay
Correa — Nay
Cox — Nay
DeSaulnier — Yea
Denham — Nay
Florez — Yea
Yee — Yea
Hancock — Yea
Harman — Not Voting
Negrete — Yea
Cedillo — Yea
Huff — Nay
Kehoe — Yea
Leno — Yea
Liu — Yea
Runner — Nay
Ashburn — Not Voting
Corbett — Yea
Ducheny — Yea
Dutton — Nay
McLeod — Yea
Oropeza — Yea
Pavley — Yea
Romero — Yea
Simitian — Yea
Wolk — Yea
Walters — Not Voting
Wright — Not Voting
Aanestad — Nay
Alquist — Yea
Hollingsworth — Nay
Maldonado — Yea
Price — Yea
Steinberg — Yea
Wiggins — Not Voting
Calderon, Lisa Democratic Yea
Lowenthal, Josh Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Strickland, Tony Republican Not Voting

Official roll call →

AB6 BUDGET Assembly Third Reading By EVANS Eighth Extraordinary Session

Passed 54 Yea · 0 Nay · 37 Other
Party YeaNayPresentNot Voting
Unaffiliated 480035
Democratic 5000
Republican 1002
Total 540037
% of votes cast 59%0%0%41%
How each member voted (91)
Member Party Vote
Emmerson — Not Voting
Coto — Yea
Evans — Yea
Feuer — Yea
Davis — Not Voting
DeVore — Not Voting
Galgiani — Yea
Gilmore — Not Voting
Chesbro — Yea
Eng — Yea
Fuentes — Yea
Furutani — Yea
Hall — Yea
Tom — Yea
Berryhill — Yea
Hayashi — Yea
Hernandez — Yea
Charles — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Ammiano — Yea
Block — Yea
Yamada — Yea
Bonnie — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
Carter — Not Voting
Conway — Not Voting
Bill — Not Voting
Berryhill — Not Voting
Fuller — Not Voting
Garrick — Not Voting
Hagman — Not Voting
Harkey — Not Voting
Fletcher — Not Voting
Gaines — Not Voting
John — Not Voting
A. — Not Voting
Perez — Not Voting
Audra — Not Voting
Huber — Yea
Jeffries — Not Voting
Cook — Not Voting
Lieu — Yea
Mendoza — Not Voting
Anderson — Not Voting
Bass — Yea
Miller — Not Voting
Monning — Yea
Nava — Yea
Nielsen — Not Voting
Ruskin — Yea
Silva — Not Voting
Skinner — Yea
Smyth — Not Voting
Swanson — Yea
Torlakson — Yea
Torrico — Yea
Tran — Not Voting
Adams — Not Voting
Beall — Yea
Blakeslee — Not Voting
Blumenfield — Yea
Bradford — Yea
Brownley — Not Voting
Buchanan — Yea
Hill — Yea
Huffman — Yea
Knight — Not Voting
Logue — Not Voting
Ma — Yea
Nestande — Not Voting
Norby — Not Voting
Solorio — Yea
Torres — Yea
Villines — 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 Not Voting
Strickland, Tony Republican Not Voting

Official roll call →

Subjects

taxation transportation
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Frequently asked questions

What does AB 6 do?
(1) Existing law requires the Director of Finance to make certain adjustments in one of the formulas used in computing the state's obligation under the California Constitution to provide funding for school districts and community college districts so as to ensure that the modifications in property tax revenue allocation requirements that were made by prior enactments do not have a net fiscal impact on school districts or community college districts, or upon the state's funding obligation to those districts. This bill would additionally specify adjustments on the calculation of the state's constitutional funding obligations that are related to the change in taxes made by this bill. (2) The Sales and Use Tax Law imposes 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. Tangible personal property includes motor vehicle fuel, commonly referred to as gasoline, and including aviation gasoline. Existing law, pursuant to Article XIXB of the California Constitution, requires a portion of the revenues from the sales and use tax on the sale of, and the storage, use, or other consumption of, motor vehicle fuel to be deposited in the Transportation Investment Fund to be used for specified highway, local street and road, and mass transportation purposes. This bill would, on and after July 1, 2010, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, motor vehicle fuel, thereby eliminating funding from this revenue source for those transportation programs. This exemption would not apply to local sales and use taxes imposed under the Bradley-Burns Uniform Local Sales and Use Tax Law or transactions and use taxes imposed in accordance with the Transactions and Use Tax Law, and specified state sales and use taxes. This bill, on or after July 1, 2011, would impose an additional 1.75% tax on the sale of, and the storage, use, or other consumption in this state of, diesel fuel. (3) The Motor Vehicle Fuel Tax Law and the Diesel Fuel Tax Law each impose a tax at the rate of $0.18 per gallon on the removal, entry, sale, delivery, or specified use of motor vehicle fuel, which is commonly referred to as gasoline, including aviation gasoline, and diesel fuel, respectively, and the Motor Vehicle Fuel Tax Law also imposes a tax at the rate of $0.02 per gallon of aircraft jet fuel sold to a fuel user or used by a dealer. Article XIX of the California Constitution requires state-imposed excise tax revenues from fuel used in motor vehicles upon public streets and highways to be used solely for highway and mass transit guideway purposes. This bill would increase the rate of tax on motor vehicle fuel of $0.18 per gallon by an additional $0.173 per gallon on and after July 1, 2010, as specified. The bill would impose a floor stock tax equal to $0.173 per gallon for the privilege of storing motor vehicle fuel on July 1, 2010. Beginning with the 2011–12 fiscal year, and each fiscal year thereafter, the bill would require the State Board of Equalization to annually adjust the motor vehicle fuel tax rate consistent with the requirement that the estimated revenues from the motor vehicle fuel tax increase shall not exceed the estimated revenues attributable to the exemption from sales and use tax for the sale of, or the storage, use, or other consumption of, motor vehicle fuel, as provided. This bill would, on July 1, 2011, reduce the rate of tax on diesel fuel from $0.18 per gallon to $0.136 per gallon, subject to adjustment, as specified. (4) 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 January 8, 2010. This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 8, 2010, pursuant to the California Constitution. (5) This bill would take effect immediately as a tax levy.
Who sponsors AB 6?
AB 6 is sponsored by Committee on Budget.
What is the current status of AB 6?
This bill has been enacted into law. Introduced January 15, 2010. Enacted.
Where can I track AB 6?
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