Bill Text: CA AB2517 | 2013-2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Economic development: taxation: credits: certifications.

Spectrum: Moderate Partisan Bill (Democrat 8-1)

Status: (Engrossed - Dead) 2014-06-25 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB2517 Detail]

Download: California-2013-AB2517-Amended.html

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BILL NUMBER: AB 2517	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 1, 2014

INTRODUCED BY   Assembly Member Daly
    (   Coauthors:   Assembly Members 
 Brown   and Fox  ) 
    (   Coauthor:   Senator   Hueso
  ) 

                        FEBRUARY 21, 2014

   An act to amend Section  8604 of the Revenue and Taxation
  7069 of the Government  Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2517, as amended, Daly.  Use Fuel Tax Law. 
 Economic development: taxation: credits: certifications. 

   The Personal Income Tax Law and the Corporation Tax Law authorize
various credits against the taxes imposed by those laws, including a
hiring credit for qualified taxpayers who hire qualified employees,
as defined, within enterprise zones and local agency military base
recovery areas, subject to specified criteria and requirements. Those
laws require that a taxpayer obtain a certification from the
Employment Development Department, as permitted by federal law, the
local county or city Job Training Partnership Act administrative
entity, the local county GAIN office or social services agency, or
the local government administering a specified area or zone that
provides that a qualified employee meets the specified eligibility
requirements. Existing law authorizes any local entity formerly
authorized to issue a certification that provides that a qualified
employee, qualified disadvantaged individual, or qualified displaced
employee meets specified eligibility requirements, to continue to
accept applications for certification and to issue the certifications
up to but no later than January 1, 2015.  
   This bill would instead provide for those local entities to
continue to accept applications for the certification up to but no
later than January 1, 2015, and would remove the provision that local
entities issue the certifications up to but no later than January 1,
2015.  
   The Use Fuel Tax Law imposes a tax, at specified rates, on the use
of specified fuels, including natural gas, liquified petroleum gas,
and ethanol or methanol on the highways of the state. The term "fuel"
is defined for purposes of that law.  
   This bill would make technical, nonsubstantive changes to that
definition. 
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 7069 of the  
Government Code   is amended to read: 
   7069.  Notwithstanding the repeal of Chapter 12.8 (commencing with
Section 7070), Chapter 12.93 (commencing with Section 7097), and
Chapter 12.97 (commencing with Section 7105) of the Government Code
by Chapter 69 of the Statutes of 2013, a local entity formerly
authorized by one or more of those chapters of the Government Code to
issue a certification that provides that a qualified employee,
qualified disadvantaged individual, or qualified displaced employee
meets the specified eligibility requirements under Section 17053.34,
17053.46, 17053.47, 17053.74, 23622.7, 23622.8, 23634, or 23646 of
the Revenue and Taxation Code  may   shall 
continue to accept applications for the certification  and
to issue the certifications  up to but no later than January
1, 2015. 
  SECTION 1.    Section 8604 of the Revenue and
Taxation Code is amended to read:
   8604.  (a) "Fuel" includes any combustible gas or liquid, by
whatever name the gas or liquid may be known or sold, of a kind used
in an internal combustion engine for the generation of power to
propel a motor vehicle on the highways, except fuel that is subject
to the tax imposed by Part 2 (commencing with Section 7301) or Part
31 (commencing with Section 60001).
   (b) "Fuel" shall not include any combustible gas or liquid
specifically manufactured and used for racing motor vehicles at a
racetrack.