Bill Text: CA AB1227 | 2021-2022 | Regular Session | Amended
Bill Title: Firearms and ammunition: excise tax.
Spectrum: Partisan Bill (Democrat 16-0)
Status: (Engrossed - Dead) 2022-08-31 - Read third time. Urgency clause refused adoption. (Ayes 20. Noes 12. Page 5424.) [AB1227 Detail]
Download: California-2021-AB1227-Amended.html
Amended
IN
Senate
May 05, 2022 |
Amended
IN
Assembly
January 03, 2022 |
Introduced by Assembly Member Levine (Coauthors: Assembly Members Berman, Bloom, Bryan, Carrillo, Gabriel, Cristina Garcia, Lee, McCarty, Medina, Nazarian, Luz Rivas, Santiago, and Wicks) (Coauthors: Senators Durazo and Wiener) |
February 19, 2021 |
LEGISLATIVE COUNSEL'S DIGEST
Existing law authorizes the State Energy Resources Conservation and Development Commission to prescribe, by regulation, energy efficiency standards, including appliance efficiency standards. Under this authorization, the commission has adopted requirements for thermal emittance, 3-year aged reflectance, and solar reflectance index of roofing materials used in new construction and reroofing projects.
This bill would require the commission, during one or more of the next 4 triennial code adoption cycles after January 1, 2023, to consider amendments to the roof replacement building standards for alterations to existing low-rise, steep-sloped roof residential buildings with the goal of increasing the value of minimum aged solar reflectance up to 0.40 in the 2033 standard and the goal of expanding the range of climate zones in
which minimum aged solar reflectance values are prescribed for those alterations, as provided.
Digest Key
Vote:Bill Text
The people of the State of California do enact as follows:
SECTION 1.
This act shall be known, and may be cited, as the Gun Violence Prevention, Healing, and Recovery Act.SEC. 2.
The Legislature hereby finds and declares all of the following:SEC. 3.
Part 16 (commencing with Section 36001) is added to Division 2 of the Revenue and Taxation Code, to read:PART 16. FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX
CHAPTER 1. General Provisions and Definitions
36001.
For purposes of this part:36005.
(a) There is hereby established in the State Treasury the Gun Violence Prevention, Healing, and Recovery Fund to receive moneys pursuant to Section 36041.CHAPTER 2. Imposition and Rate of Tax
36011.
Commencing July 1, 2023, an excise tax is hereby imposed upon licensed firearms dealers, ammunition vendors, and firearm precursor part vendors, at the rate of 10 percent of the sales price of a handgun, and 11 percent of the sales price of a long gun, rifle, firearm precursor part, and ammunition sold in this state to mirror the Pittman-Robertson Act federal excise tax rate.CHAPTER 3. Exemptions
36021.
There are exempted from the tax imposed by this part, the sale of any firearm, ammunition, or firearm precursor part to a peace officer or any law enforcement agency employing that peace officer, for use in the normal course of employment.CHAPTER 4. Collection and Administration
36031.
(a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall mean any person liable for the payment of the taxes imposed under this part and collected pursuant to that law.36032.
The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.36033.
On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.CHAPTER 5. Disposition of Proceeds
36041.
All amounts required to be paid pursuant to Section 36011 shall be paid to the department in the form of remittances payable to the department, and those revenues, net of refunds, and costs of administration, shall be deposited in the Gun Violence Prevention, Healing, and Recovery Fund, established pursuant to Section 36005.CHAPTER 6. Nonpreemption
36042.
This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.SEC. 4.
If any section, subsection, sentence, or clause of this act is for any reason declared unconstitutional, invalid, or unenforceable by any court of competent jurisdiction, such decision shall not affect the constitutionality, validity, or enforceability of the remaining portions of this act or any part thereof. The Legislature hereby declares that it would have adopted this act notwithstanding the unconstitutionality, invalidity, or unenforceability of any one or more of its sections, subsections, sentences, or clauses.SEC. 5.
No reimbursement is required by this act pursuant to Section 6 of Article XIII B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII B of the California Constitution.SEC. 6.
This act shall be contingent upon an appropriation of funds by the Legislature to the California Department of Tax and Fee Administration to implement Part 16 (commencing with Section 36001) of Division 2 of the Revenue and Taxation Code.SEC. 7.
This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:(a)During one or more of the next four triennial code adoption cycles after January 1, 2023, the commission shall consider amendments to the roof replacement building standards for alterations to existing low-rise, steep-sloped roof residential buildings, to be included in Part 6 (commencing with Section 100) of Title 24 of the California Code of Regulations, with the goal of increasing the value of minimum aged solar reflectance up to 0.40 in the 2033 standard and the goal of expanding the range of climate zones in which minimum aged solar reflectance values are prescribed for those alterations.
(b)Before considering amendments to roof replacement building standards
pursuant to subdivision (a), the commission shall assess whether there is an adequate supply of labor resources and available compliant products in the climate zones for which the commission is considering those amendments.
(c)Any requirement prescribed pursuant to subdivision (a) shall be cost effective, as determined pursuant to Section 25402, and shall not be imposed on existing low-rise, steep-sloped roof residential buildings where the cost of compliance would exceed the actual energy cost savings achieved through compliance.